This Royal Kram promulgates the Financial Management Law for the Year 2015. For 2015 financial management, the Royal Government shall be allowed to borrow the amount of SDR 600 million. The Minister of Economy and Finance, with approval from the National Bank of Cambodia, will be permitted to issue KHR 100 billion in treasury bonds to address an urgent need for cash. The terms and conditions of the bond sales will be determined by normative acts/ standard legal letters. The Electricité du Cambodge shall be authorized to borrow the amount of KHR 32,400 million for 2015 financial management from the Royal Government. 

For the financial management of 2015, Chapter 3 “Provisions on Taxation”, in article 11 this law stated the amendment to the article 47 of the taxation law, promulgated by the Royal Kram № NS/RKM/0297/03, dated 24 February 1997, related to a resident employee the tax to be paid for a resident employee the tax to be paid must be determined on the monthly taxable salary and must be withheld by the employer according to the progressive rate by trench (from 0 to 800,000 Riels, the tax rate is 0%, and from 800,001 Riels to 1,250,000 Riels, the rate is 5%, and the rest of the tax rate remains the same). 

Article 12 of the 2015 financial management amended article 29 of the 1995 financial management law, promulgated by the Royal Kram № 11 NS /94, dated 31 December 1994, which the article 29 (new) stated that tax on unused land shall be paid by the owner, for the land which is not subject to tax on real estate.