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Stamp Tax is levied on administration documents, court documents, non-court document and panos/posters. The royal government shall determine the scope of implementation and stamp tax table in the sub-decree. The competent authority or agency shall not receive or issue the documents which is subject to stamp tax, but not yet pay this tax. 

Stamp Tax is paid by affixing stamps or cash with receipt. Minister of Economy and Finance shall determine the procedure and condition in implementation of collecting stamp tax in the Prakas.
Each stamp has value of 100 riel, 200 riel, 500 riel, 1,000 riel 2,000 riel. Ministry of Economy and Finance is the only competent organization to print the stamp.