The Ministry of Economy and Finance has issued the Prakas No. 171 ប្រក. អពជ, dated on 20 March 2024 on the Burden of the State on Value-added Tax on Basic Food Items for People’s Daily Lives

Article 1
This Prakas aims to impose the burden of the state on value-added tax on basic food items to facilitate the daily lives of the people.

Article 2
This Prakas applies to self-declared taxpayers who work locally to supply basic food items.

Article 3
For the purpose of this Prakas, basic food refers to the following items that are necessary for daily life:
1. Poultry meat, such as beef, goat, sheep, pig, chicken, duck, even if it is fresh meat or processed by steaming or sending to the shelf.
2. Eggs of all kinds of pets, even if they are fresh eggs or processed by the method of staining or roasting.
3- All kinds of freshwater and saltwater fish, including shrimp, shrimp, prawns, crabs and all kinds of lamellibranch, although characterized as fresh meat or processed by the method of stewing, staining or roasting.
4. All kinds of sugar that are not candy.
5. All kinds of salt.
6. All kinds of fish sauce and soy sauce.

Article 4
Value-added tax on the local supply of basic foodstuffs as stated in Article 3 of this Prakas shall be borne by the State until the end of 2028. For this purpose, the state imposes a value-added tax, excluding the supply of food by restaurants.