|
||
Ministry of Economic and Finance No. 192 |
Phnom Penh, April 6, 1998 |
|
Declaration |
||
Senior Minister
Decided Article 1: Embassy, International Organization, Non Governmental Organizations, Bilateral and Multilateral agent, importing all kind of vehicles through a suspend tax for uses in mission term or implementing other projects, could not sell or transfer, or rent to other second party. Article 2: In the case of necessity and certain reasons, Embassies, International organizations, Non government organization, and bilateral or multilateral agents that implementing projects can sell or transfer those importing vehicle through suspend tax to the second party during or after finishing the mandate of mission or implementing projects by applying through procedures as stated in Article 3 and 4 of this declaration. Article 3: Embassies, International Organization, Non Government Organization, Bilateral and Multilateral Aid Agents must inform to Ministry of Economic and Finance ( Custom House ) at least 30 days prior to the date of selling or transferring of those importing vehicles though suspend tax to other second party. Article 4: The second party who buy or was transferred the vehicles from Embassies, International Organization, Non Government Organization, and Bilateral, Multilateral Aid agents, need to complete the form and oblige to pay tax and income tax to the custom and excise as proper and correct to the actual situation in accordance to the stated procedures. Article 5: Every activities selling or transferring vehicles, apply differently form the procedures stated in this announcement, must get penalty according to the applicable law. Article 6: Customs House has the obligations to cooperate with the involved authorities to prepare and define procedures for actual application with effectiveness. Article 7: Every existing documents, which has different meaning from what are stated in this declaration are considered as annulment. This announcement takes effect from the date of signing.
Keat Chhon
CC: |