Inter Ministerial Prakas on Royalty Rates on the Value of Mineral Products and Procedures for Paying Royalties

This document is an Inter Ministerial Prakas issued by the Ministry of Economy and Finance and the Ministry of Mines and Energy. It sets royalty rates on the value of mineral products and defines the procedures for paying mineral royalties in Cambodia. The document covers different categories of mineral products, including construction materials, gemstones, sand, quarry materials, clay, metal minerals, concentrates, crude ore, and other mineral resources. It provides tables of royalty rates and explains the calculation basis, payment obligations, required documents, payment procedures, reporting, verification, inspection, and responsibilities of relevant institutions. This document is useful for studying Cambodia’s mining sector regulation, mineral royalty system, non tax revenue administration, natural resource revenue management, public finance, and legal compliance for mineral resource exploitation.