On 17 August 2026, the GDT issued an instruction (សេចក្តីណែនាំ) clarifying the VAT treatment of supplies of educational and technical services. The instruction specifies that certain educational services provided by recognized institutions, as well as technical services related to curriculum development, training, and certification, are exempt from VAT under Article 9 of the Law on Value Added Tax. It provides detailed criteria for qualifying institutions, required documentation, and the procedure for claiming exemption. This guidance aims to ensure consistent application across tax branches and reduce disputes.
Key Takeaways
- Scope of Exemption: Covers formal education, vocational training, and technical services directly linked to educational delivery by accredited providers.
- Documentation Requirements: Institutions must maintain registration certificates, curriculum approvals, and service contracts to substantiate exemption claims.
- Compliance Assurance: Tax branches will conduct targeted audits to verify proper classification and prevent misapplication of the exemption.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement