Law on Taxation. Country/Territory Cambodia Document type Legislation Date 1997 Source FAO, FAOLEX Subject General Keyword Tax/levy Offences/penalties Dispute settlement Geographical area Asia, Asia and the Pacific, East Asian Seas, Least Developed Countries, South-Eastern Asia Abstract This Taxation Law consists of 142 Articles divided into 6 Chapters: Provisions For The Tax On Profit (I); Provisions For the Tax On Salary (II); Provisions For The Tax On Value Added (III); Amendments To The Finance Act Of 1994 And To The Amendments To the Finance Act Of 1995 (IV); Provisions On Tax Rules and Procedures (V); Closing Provlsions (VI). Full text English Website www.sithi.org