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DFDL Law Update

DFDL Law Update

ADMINISTRATIVE/PUBLIC SECTOR

  • The RGC created an Interministerial Committee for Clean Water Supply Development

    Coordination. (September 18, 2000). The Committee will prepare national policy and

    coordinate with counterparts and World Bank on supply of clean water and report to

    the Royal Government.

  • Subdecree 65 on Organization and Functioning of Ministry of Defense (September

    14, 2000)

  • Determines the structure and functioning of Ministry of Defense and its missions,

    roles, and duties of its subordinate institutions, departments, and general departments.

  • The RGC created a Committee for Flood Prevention (September 8, 2000). The Committee

    has duties to: 1) prepare plan and organize the Phnom Penh residents and civil servants

    to build dikes for flood prevention, 2) be prepared to evacuate the people from flooded

    areas, and 3) reserve foods, medicines, and necessary materials for the flood victims.

APPOINTMENT

  • Appointment of HE Pen Siman (September 22, 2000) to assume a position as Deputy

    Chairman of Inter-Ministerial Steering Committee on Integrated Framework for Trade

    Related Technical Assistance.

CULTURE

  • Subdecree 63 on Management and Inspection of Movies and Videos (September 4,

    2000) regulates the inspection of movies and video production permits and encouragement

    for the production of local movies and videos in order to maintain and protect national

    culture and guarantee the respect of social norms.

IMPORT/EXPORT

  • Letter 3820 (MEF) re: Exchange Rate on RFO/SGS (September 22, 2000) sets the

    exchange rate for SGS fees or the effective rate set by Customs Office at the date

    of issuance of CRF. Alternatively the exchange rate of National Bank of Cambodia

    or the official exchange rate of exporter country may apply.

  • Letter 3819 (MEF) re: Calculation of Tax (CIF) subject to PSI 7 percent Fine

    and Exchange Rate for Collection of Taxes and Fees on Import (September 22, 2000).

    The Ministry of Economy and Finance prescribes that goods that have no pre-shipment

    inspection and evaluated by customs office are subject to 7 percent on CIF of 4,457

    USD or more.

LABOR

  • Prakas 268 (MOSALVY) on Conferring Certificates Upon Enterprises and Establishments

    for Implementation of Labor Law (September 20, 2000) At the end of each year the

    Ministry of Social Affairs, Labor, and Youth Rehabilitation confers certificates

    of better labor law implementation upon the enterprises and establishments that improve

    their implementation of Labor Law.

LAND USE

  • Subdecree 67 on Cancellation of Subdecree 35 dated June 12, 2000 on Land Use

    and Construction in Siem Reap-Angkor Area (September 15, 2000) The Subdecree nullifies

    Subdecree 35 dated June 12, 2000. The Office of Council of Ministers shall redraft

    Subdecree on Land Use and Construction in Siem Reap-Angkor Area and submit it to

    the Council of Ministers for decision.

TAXATION

  • Letter 3677 (MEF) re: Collection of Tax on Goods as Assistance of the Royal Government

    of Japan (September 15, 2000)

  • Prakas 605 (MEF) on Value Added Tax on the Supply of Electricity (September 1,

    2000). Value Added Tax is applied to the enterprises that produce and supply electricity

    as following:

  • supply of electricity is considered non-taxable supply; and
  • supply of goods and services other than electricity are subject to 10% tax rate.
  • Letter 3487 (MEF) re: Report on Tax Collection During the Seven-Month Period

    of 2000 and Measures of the Tax Department (September 1, 2000). During the seven-month

    period, the Tax Department collected 149.7 billion riels or 64.3 percent of projected

    annual collection which is 6 percent above the target for the seven-month period.

    The Report also details the collection of direct taxes: salary tax, profit tax, and

    rental tax; indirect taxes: turnover tax, value added tax, and special tax on some

    goods and services, provincial/municipal taxes: tax on unused land, seal tax, patent

    tax, tax on slaughter house, tax on means of transportation, and tax on public lighting.

TREATIES

  • Agreement on Transit of Goods Between the Government of the Kingdom of Cambodia

    and the Government of the Social Republic of Vietnam (September 7, 2000)

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