Public Lighting Tax (PLT) Mar 31, 2024 Tax Update (Prakas No. 168 MEF.Prk.GDT, dated 20 March 2024) Effective from 1 April 2024, this Prakas is issued by the Ministry of Economy and Finance (MoEF) to provide further clarifications on the rules and pr... Prakas Read more
GDT e-Administration Application Mar 30, 2024 Tax Update (Instruction No. 11936 GDT, dated 21 March 2024) The General Department of Taxation (GDT) has issued this Instruction to provide guidance on the implementation of the new desktop application called “G... Instruction Read more
Threshold of Monthly Taxable Salary and Annual Taxable Income Mar 30, 2024 Tax Update (Sub-decree No. 48 SD.Prk, dated 11 March 2024) This Sub-decree is issued by the Royal Government of Cambodia (RGC) to determine the threshold of monthly taxable salary of resident employees subject t... Sub Degree Read more
New Work Permit Requirements for Foreign Patent Tax Holders Mar 28, 2024 MLVT Update On 28 December 2023, the Ministry of Labour and Vocational Training (“ MLVT ”) issued Instruction 110/23 on the Provision of Foreign Work Permit for Foreign National Employers (“ Instruction ”) to cla... Instruction Read more
Minimum Tax Exemption for Qualified Investment Projects Feb 21, 2024 Tax Update (Instruction No. 13804 GDT, dated 08 April 2024) Pursuant to the provisions of the 2023 Law on Taxation (LoT), 2021 Law on Investment (LoI), and the decision of the government during the 19th Governme... QIP Read more
Annual Labour Compliance Obligations for 2024 Feb 21, 2024 Other legal Update Enterprises are subject to various labour obligations and filing requirements pursuant to the Labour Law and its implementing regulations. To assist with your annual labour compliance, we have prepare... Read more
ACAR and Unaudited Financial Statements- An Explainer Feb 2, 2024 ACAR Update Key Takeaways: Enterprises and non-profit organizations that are not required to have their 2023 annual financial statements externally audited are obliged to submit their financial statements to ACAR... Notification Read more
Incentives for Voluntary Amendment of Tax Declarations Jan 16, 2024 Tax Update (Prakas No. 071 MEF.Prk. GDT, dated 30 January 2024) The Ministry of Economy and Finance (MEF) issued this Prakas to provide taxpayers or withholding agents under the self-assessment regime with an ex... Prakas Tax Incentive Read more
Foreign Employee Work Permit Application Deadline is Approaching Jan 16, 2024 MLVT Update The deadline to apply for 2024 foreign employee work permits from the Ministry of Labour and Vocational Training (“ MLVT ”), being 31 March 2024, is fast approaching. This obligation applies to every ... Notification Read more
Labelling of Products/Goods and Services Jan 14, 2024 MoC Update Overview From a consumer protection perspective, labels serve as crucial information for consumers in making informed decisions when deciding to purchase products or choose services. To date, the gove... Notification Read more
Foreigner Work Permits for Foreign National Employers/Employees Jan 12, 2024 MLVT Update On 28 December 2023, the Ministry of Labour and Vocational Training (“ MLVT ”) issued a new Instruction 110/23 on the Provision of Foreign Work Permit for Foreign National Employers (“ Instruction ”) ... Instruction Read more