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LEGAL
March 2, 2023

Regulatory Update on the Implementation of the Competition Law

On 5 October 2021, the Royal Government of Cambodia issued the Law on Competition (“Competition Law”) with the aim...
TAX
February 27, 2023

Notification No. 5735 GDT dated 16 February 2023 issued by the General Department of Taxation on “Annual Tax on Income Filing for 2022”

The General Department of Taxation (“GDT”) issued a notification to notify taxpayers under the self-declaration regime of their obligation...
TAX
February 20, 2023

Notification No. 5367 GDT dated 14 February 2023 issued by the General Department of Taxation on “2022 Market Interest Rates for Loans”

The General Department of Taxation (“GDT”) issued a notification announcing the 2022 market interest rates for loans. The rates...
LEGAL
February 2, 2023

New Rules Guiding Real Estate Service Businesses Issued

Overview Seeing rapid improvement in the real estate sector in Cambodia and with the creation of the new Real...
TAX
November 30, 2022

Instruction No. 26118 GDT dated 28 October 2022 issued by the General Department of Taxation on “The Use of Exchange Rates for Self-Assessment Taxpayers”

On 28 October 2022, the General Department of Taxation (“GDT”) issued a new instruction, No. 26118, on the implementation...
TAX
November 30, 2022

Instruction No. 27185 GDT dated 14 November 2022 issued by the General Department of Taxation on “The hanging or displaying of the tax registration documents at the business premises”

On 14 November 2022, the General Department of Taxation (“GDT”) issued a new instruction, No. 27185 GDT, on the...
TAX
October 24, 2022

Pension fund

Cambodia is set to implement the pension fund scheme beginning this month (October 2022). Under the scheme, employers and...
TAX
October 24, 2022

GDT’s recent action on VAT on E-commerce

As noted in a number of our previous tax alerts, implementation of VAT on e-commerce began in April 2022....
TAX
October 1, 2022

Sub-Decree No.196 ANKr.BK dated 28 September 2022 issued by the Royal Government of Cambodia on “New Annual Tax on Income and Monthly Tax on Salary Thresholds”

The Sub-Decree specifies new Tax on Income (“TOI”) thresholds for the taxable income earned by physical persons, sole proprietorships,...
Cambodia Tax Booklet 2022-2023
Cambodia Tax Booklet 2018-2019

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Accounting and Auditing Regulator (“ACAR”) Advance Pricing Agreement ("APA") Airline Annual Declarations of Commercial Enterprise ("ADCEs") Annual Tax Arbitration Asian Development Bank ("ADB") Audit Capital Gain Tax ("CGT") Child labor Commercial dispute Commercial Enterprise (“ADCEs”) Commercial Law Company name Company re-registration Company registration Competition Law Construction Law Construction Permits\ Consumer Protection Law Corporate change Council of Ministers of Cambodia Covid-19 Digital Services Double Taxation Agreement Double Taxation Agreements ("DTAs") E-Commerce Electricity Electricity Authority of Cambodia European Patent Organization FMCG Foreign Chamber of Commerce Foreign employees Foreign Worker Centralized Management System General Department of Taxation Income Tax Insurance Intellectual Property Intellectual Property ("IP") International Tax Cooperation Bureau (“ITCB”) Intra Group Services Kampong Chnnang Kampong Speu Province Labor Law Law on Immigration Law on Trusts Legal form Loans Minimum wage Ministry of Agriculture, Forestry, and Fishery (“MAFF”) Ministry of Commerce ("MOC") Ministry of Economy and Finance Ministry of Economy and Finance ("MOEF") Ministry of Interior (“MOI”) Ministry of Justice Ministry of Labor and Vocational Training (“MLVT”) Ministry of Land Management, Urban Planning and Construction Ministry of Mines and Energy Ministry of Posts and Telecommunications ("MPTC") National Bank of Cambodia National grid pension Power Power project tender Power Purchase Agreement ("PPA") Public Lighting Tax ("PLT") Public Private Partnership ("PPP") Real Estate Service Licenses Rubber Solar Power Specific Tax ("ST") Tax Incentives Tax on Salary (TOS) Tax Reassessment Risk Tax Regulations Tax relief the General Department of Taxation (“GDT”) the Investment Law The Labor Law Amendment the Land Law The Ministry of Land Management, Urban Planning and Construction (“MLMUPC”) The Withholding Tax (WHT) Tourism Transfer Pricing Urbanization VAT VAT Exemption Wage payment Work permit