Cambodia Keyword: E-Commerce

June 30, 2023

Under the E-commerce Law, the Ministry of Commerce (“MOC”) and Ministry of Posts and Telecommunications (“MPTC”) are the competent authorities governing the e-commerce sector. The MOC is in charge of issuing e-commerce licenses and permits to service providers, while the MPTC regulates the technological side of the sector, such as setting security and safety procedures […]

October 24, 2022

As noted in a number of our previous tax alerts, implementation of VAT on e-commerce began in April 2022. Under the self-assessment regime, the regulations require that taxpayers apply the VAT reverse charge system to declare and pay 10% VAT to the General Department of Taxation (“GDT”) on any digital goods, services or e-commerce activities […]