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CIRCULAR
Relative to rules and procedures in applying for tax
exemption on
imported instruments (tools), materials (equipment) under the
framework of grants, credits and humanitarian aid.
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In the past the Royal Government has noticed some tardiness in applying
for tax exemption on imported instruments (tools) and materials
(equipment) under the framework of grants, credits and humanitarian aid,
which has led to the implementation of a number of projects outside of the
plan expected.
In order to
speed up applications for tax exemption on imported instruments (tools)
and materials (equipment) under the framework of grants, credits and
humanitarian aid, the Royal Government has set up the rules and procedures
below:
1. Implementing institutions are required to
establish a master list of imported instruments (tools) and materials
(equipment) for use in each project and send it to the Council for the
Development of Cambodia/Cambodian Rehabilitation and Development Board
(CDC/CRDB)
2. Regarding applications for tax exemption on
imported instruments (tools) and materials (equipment) under the framework
of grants (bilateral, multilateral and non-government organisations), the
project implementing institution or the aid recipient institution must
fill out application forms to the Ministry of Economy and Finance for
consideration through the Council for the Development of Cambodia /
Cambodian Rehabilitation and Development Board,
3. Regarding applications for tax exemption on
imported instruments (tools) and materials (equipment) under the framework
of credit and technical assistance based on an agreement (such as the
Asian Development Bank, World Bank ...), the project implementing
institution must fill out forms to the Ministry of Economy and Finance for
consideration and decision.
4. Regarding applications for tax exemption on
imported instruments (tools) and materials (equipment) under the framework
of humanitarian aid, the aid recipient institution must fill out forms to
the Ministry of Economy and Finance for consideration and decision.
5. Important reference documents
for application are as below:
- Agreement or other document having similar value
- Packing list
- Invoice
- Bill of loading
The
Royal Government invites all institutions to carefully carry out this
circular with efficiency.
Copied
to:
- King’s
Cabinet
- National Assembly General Secretariat
- Ministries and Secretaries of State
- First Prime Ministers Cabinet
- Second Prime Minister’s Cabinet
- Archive files |
First Prime
Minister
Signature
Norodorn Ranarridh |
Second Prime Minister
Signature
Hun Sen |
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