Prakas 361
The Prakas is aimed at providingexempted VAT for basic daily foodstuffs so as to ease the people daily livingstandards.
The Prakas is set to determine somespecific basic foodstuffs subject to the exempted VAT.
The Prakas isapplied for self-assessment regime taxpayers locally carrying out basicfoodstuffs supplies for the people in the Kingdom of Cambodia.
