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Date Name English version Chinese version
2022
January 2022 Corporate Update: Amendment of Cambodian Labour Law in 2021     PDF  
January 2022 Technical Update: Delay on the implementation of the Value Added Tax (VAT) on E-commerce transactions and VAT State-charge for basic daily food.     PDF  
January 2022 Corporate Update: Reminder on the Circular on the use of language and currency in accounting records and financial statements.     PDF  
 
2021
December 2021 Technical Update: Implementation of VAT on E-Commerce Transactions      PDF PDF
December 2021 Corporate Update: Implementation of Inspection of Imported New Vehicles for Safety Standards      PDF PDF
December 2021 Corporate Update: Law on Investment      PDF PDF
December 2021 Technical Update: The Implementation of the Tax Obligation for Credit Guarantee Enterprises      PDF PDF
December 2021 Corporate Update: Labour - Prakas on the Minimum Wage for workers in Textile, Garment, Footwear, Travel Goods and Bag Sectors for the year 2022      PDF PDF
October 2021 Technical Update: Tax on Salary - Prakas 543      PDF  
September 2021 Corporate Update: Environment - Prakas on procedure and implementation guidelines      PDF  
September 2021 Technical Update: Rules and Procedures for VAT on E-commerce      PDF  
August 2021 Corporate Update: Commerce - Prakas on the Naming Convention of Legal Forms of Enterprises      PDF  
August 2021 Corporate Update: Announcement on Authorization for Business Registration      PDF  
July 2021 Technical Update: Royal Government’s 9th Round of Tax Relief Measures to Support the Important Sectors      PDF  
July 2021 Corporate Update: Requirement to apply for e-commerce license and penalty      PDF  
May 2021 Corporate Update: Labor-Pension Schemes for Persons under the Provision of Labor Law      PDF  
April 2021 Corporate Update: Labour- Extension to the Deadline for the Renewal of Foreign Work Permits for the year 2021      PDF  
April 2021 Technical Update: (a) Implementation of VAT on Electronic Commerce (b) Introduction of E-Documents Submission System (c) Extension of March Monthly Tax Return Declaration      PDF  
April 2021 Technical Update: (a) Introduction of E-Documents Submission System (b) Extension of March Monthly Tax Return Declaration      PDF  
March 2021 Corporate Update: Resume seniority payment schedule for manufacturing sector      PDF  
February 2021 Corporate Update: Prakas 040 - Procedure of Establishment and Operation of Rubber and Rubber Tree Industry      PDF  
February 2021 Technical Update: (a) 2020 Tax on Income declaration (b) Classification of Taxpayers Under the Self-Assessment Regime (c) Instruction to implement the Royal Government’s 7th round of tax relief      PDF  
January 2021 Technical Update: (a)Law on Financial Management for year 2021 (b)Agreement for the Avoidance of Double Taxation - Cambodia & Malaysia      PDF  
January 2021 Corporate Update: Labour - Extension of Deadline to Request for Foreign Manpower Quota (FMQ) for the year 2021      PDF  
 
2020
December 2020 Technical Update: Cessation of E-VAT Refund System      PDF  
October 2020 Technical Update: Delay of Capital Gains Tax Corporate Update: (1) Labor – New Corporate Bank with the NSSF for Contribution Payment Method; (2) Construction - Application for a Certificate of Occupancy for Constructed Buildings      PDF  
October 2020 Corporate Update: Commerce - Name Reservation of Company or Enterprise & Granting E-Commerce Licence or Permit to Intermediaries and E-Commerce Service Providers and Exemptions      PDF  
September 2020 Corporate Update: Instruction on company merger, company or share acquisition or creating security rights defined in permits, certificates or licenses and updating the information of telecommunications operators’ management (focal person).      PDF  
September 2020 Technical Update: Delay of E Filing Implementation      PDF  
September 2020 Corporate Update: (1) Labor - Regulations on Minimum Wage for Workers in the Textile, Garment and Footwear Sector for 2021; (2) Royal Code (Kram) - Law on anti-money laundering and combating the financing of terrorism      PDF  
September 2020 Corporate Update: (1) Transport– Regulations on Land Transport Businesses in Cambodia, (2) Labor- Employing the Foreigner in Special Circumstances      PDF  
September 2020 Corporate Update: Health - Revision of Entry Requirements for Foreign Travelers to Cambodia      PDF  
September 2020 Technical Update: Capital Gains Tax      PDF  
August 2020 Technical Update: Tax registration and update of taxpayer's information      PDF  
August 2020 Corporate Update: Health - Temporary suspension of flights from Malaysia and Indonesia from 1 August 2020      PDF  
July 2020 Corporate Update: (1) Labor - Holidays on 17, 18, 19, 20 and 21 August 2020 to Compensate for the Khmer New Year Holidays; (2) Labor - Inter-ministerial inspections for the tourism industry      PDF  
July 2020 Technical Update: (1) Application to Obtain Certificate of Tax Incentives for SME; (2) Withholding Tax (WHT) on Interest for Loan      PDF  
July 2020 Corporate Update: Electricity exemption plan and incentives      PDF  
July 2020 Corporate Update: Entry requirements and quarantine measures in response to the spread of the Covid-19 pandemic      PDF  
July 2020 Corporate Update: Implementation of additional measures of the Royal Government for the exemption of the fees for the renewal of all types of tourism licenses for the year 2021      PDF  
June 2020 Corporate Update: Schedule of Minimum Wage negotiations in the textile, garment and footwear sector for the year 2021      PDF  
June 2020 Corporate Update: Business registration via information technology system      PDF  
June 2020 Technical Update: VAT on Long-Term Tangible Asset Sales      PDF  
June 2020 Technical Update: Delay of E-Filing      PDF  
June 2020 Corporate Update: (1) Royal Code (Kram) – State of Emergency Law; (2) Health – Translation into the Khmer language of all packages and labels of food products      PDF  
June 2020 Corporate Update: Labor – Notification on the postponement of back pay of seniority payment before the year 2019 and the new seniority payment in the year 2020      PDF  
June 2020 Technical Update: Further government Tax reliefs      PDF  
May 2020 Corporate Update: (1) Labor – Inspections for the manufacturing sector; (2) Tourism – Additional measures for the tourism sector; (3) Labor – Suspension of employment contracts and NSSF contribution payment for garment and tourism sectors ; (4) NSSF – Contribution Payments for Educational Institutions      PDF  
May 2020 Technical Update: WHT incentives for securities investors      PDF  
May 2020 Corporate Update: Travel and Immigration – (1) Travel Ban into Cambodia for Foreigners; (2)FPCS system for Visa Extensions and Trade and Customs – (1) Export of Masks; (2) Update of Certificate of Origin Form D      PDF  
April 2020 Technical Update: Seniority Indemnity and FBT on loan to employees      PDF  
April 2020 Technical Update: Additional government Tax relief measures      PDF  
April 2020 Corporate Update: (1) Labor- how to calculate the seniority payment for permanent workers or employees who have performed work from one (1) to six (6) months in each semester; (2) Labor- how to calculate employment seniority in order to determine the prior notice periods for the employment contract termination if employment contracts have been converted from Fixed Duration Contracts (“FDCs”) to Undetermined Duration Contracts (“UDCs”); (3) Labor- the calculation of proportional annual leave for employees or workers who perform work less than twenty-one (21) days per month      PDF  
April 2020 Corporate Update: (1) Customs (2) Commerce      PDF  
April 2020 Corporate Update: Labor- Identification of Labor Contractors (Sub-Contractors)      PDF  
April 2020 Corporate Update: Labor- Waiver of Financial Penalties for the Renewal of Foreigner Work Permits for the Year 2020 until further notice      PDF  
April 2020 Corporate Update: Labor- Notification on the Postponement of the Khmer New Year Holidays for the year 2020      PDF  
April 2020 Corporate Update: (1) Tourism License; (2) Provision of Grace Period for Tourism Businesses (3) Management of Real Estate Development Business; (4) Instruction on the Strengthening of the Construction Quality and Safety (5) Law on the Amendment of Law on Trade Unions      PDF  
March 2020 Corporate Update: Customs – Measures against the Impact on the Cambodian Economy      PDF  
March 2020 Corporate Update: Labor – URGENT Requirements for Updating Contact Phone Numbers of Employees/Workers      PDF  
March 2020 Corporate Update: Instruction on the Implementation of Compensatory Special Leave and Notification on the Use of Joint Infirmary and Health Facility instead of Infirmary in Enterprises/Establishments      PDF  
March 2020 Corporate Update: Intellectual Property – Recordal of Mark License Agreement and Franchise Agreement      PDF  
March 2020 Corporate Update: Investment – Implementation of Cambodian National Single Window (CNSW)      PDF  
March 2020 Technical Update: Measures to Support the Tourism and Garment Sectors and to Improve the Economy; and VAT state-charge for Basic Daily Food      PDF  
February 2020 Corporate Update: Environment – Classification of Environmental Impact Assessments for development projects      PDF  
February 2020 Technical Update: Prakas No. 159 Prk on Instruction on Tax Incentives for SMEs in the Priority Sector and Sub-Decree No. 09 SD.Prk on Threshold of Annual Taxable Income and Threshold of Monthly Taxable Salary      PDF  
February 2020 Technical Update/2020 February: Prakas No. 098 MEF Prk. dated 29 January 2020 on Tax on Income      PDF  
February 2020 Technical Update: Notification No. 3218 GDT on Implementation of the Prakas No.723 Prk. on the Rule for Use of Invoices and Instruction No. 3033 on Registration for SBAA and NGO      PDF  
January 2020 Corporate Update: (1) Construction; (2) NSSF      PDF  
January 2020 Technical Update January: Amend Basis for Specific Tax on Certain Merchandise for Locally Produced Goods      PDF  
January 2020 Technical Update: The Law on Financial Management for year 2020 and The use of exchange rate following Instruction 27617      PDF   
December 2019 Intellectual Property (Vol.2)      PDF   
December 2019 Construction – Law on Construction (Vol.1)      PDF  
November 2019 (1) Labor – Law on Social Security Schemes; (2) Correction – New Minimum Wage for Textile, Garment and Footwear Sectors for the year 2020(1) Labor – Law on Social Security Schemes; (2) Correction – New Minimum Wage for Textile, Garment and Footwear Sectors for the year 2020      PDF  
November 2019 (Vol.3): (1) Law on Social Security Schemes; (2) Foreign Manpower Quota      PDF  
November 2019 (Vol.2): Law on E-commerce and Law on Consumer protection      PDF  
November 2019 (Vol.1): (1) Labour; (2) Health; (3) Commerce; (4) Customs      PDF  
October 2019 DTA Requests Online      PDF  
September 2019 (1) Finance and Banking; (2) Customs; (3) Health; (4) Transportation; (5) Labor; (6) Construction      PDF  
Seprember 2019 Double Tax Agreement      PDF  
September 2019 (1) Tax debt settlement in installment; (2) Rules for use of invoice      PDF  
August 2019 (1) Customs; (2) Commerce; (3) Health; (4) Mines and Energy; (5) Labor      PDF  
August 2019 Tax Incentives for Agricultural Enterprises      PDF  
July 2019 Technical Alert/2019 July: (1) Measures to prevent tax evasion and criminal offense against tax provisions; (2) Implementation of Withholding Tax on Insurance Enterprise; (3) Double Taxation Agreement (DTA) with Hong Kong      PDF  
June 2019 (1) Labor; (2) Health      PDF  
June 2019 (1) Clarification to Value Added Tax at zero percent; (2) Tax incentives for Entertainment Industry; (3) Reminder to Apply for Certificate of Sale Agent for Supplying of Goods or Services on behalf of Principal Enterprise      PDF  
May 2019 Corporate Update (Vol.3): (1) Industry; (2) Health; (3) Labor; (4) Commerce      PDF  
May 2019 Corporate Update (Vol.2): (1) Labor; (2) Health; (3) Law on Trusts      PDF  
May 2019 Corporate Update (Vol.1): (1) Investment; (3) Commerce; (4) Customs      PDF  
April 2019 Technical Alert: Amendment to withholding tax (WHT) on dividend distribution      PDF  
March 2019 Technical Alert: (1) Documentation on Interest between Related Parties; (2) Khmer Riel on Invoices for Self-Assessment Regime Taxpayers; (3) Prakas on Tax Audit; (4) Market Interest Rate Limit for Loans in 2018; (5) Implementation of Double Taxation Agreement      PDF  
February 2019 Technical Alert: (1) Suspension on the Prepayment of Tax on Income of Agricultural Enterprises; (2) Procedures for the Request of Recognition, the Use of Tax Invoice and Tax Obligations of Agents Supplying Goods or Services on Behalf of Principal Enterprises; (3) Value Added Tax (VAT) refund online; (4) Tax Incentive for the Securities Sector      PDF  
January 2019 Technical Alert: (1) Implementation of Sub-Decree on Tax Incentive for SMEs; (2) Effectiveness Implementation of Double Taxation Agreements; (3) Law on Financial Management (LoFM) for the year 2019 to amend on Tax Provision      PDF  
October 2018 Tax and Corporate Update: Interest rules for related party loan      PDF  
August 2018 Tax Update: Obligation of agent being supplied goods or services on behalf of Principal      PDF  
2018 June Tax Update: Implementation of the Double Taxation Avoidance Agreements      PDF  
2018 April (Week4) Tax Alert: Tax obligation of association and NGO      PDF  
2018 April (Week1) Tax Alert: Double Tax Agreement with Vietnam      PDF  
2018 April Tax and Corporate Update: (1) Labor; (2) Electricity; (3) Commerce      PDF  
Annual 2017 and 2018 Tax and Corporate Compliance: 2017 Annual Tax on Income (ToI) Compliance and Annual 2018 Patent Tax Compliance      PDF  
February 2018 Tax Alert: Changes to the Annual Tax on Income Form and Amendment of Taxpayer Classification      PDF  
February 2018 Tax and Corporate Update: Provision of Tax on Petroleum and Mineral Resource Operation      PDF  
February 2018 Tax and Corporate Update: (1) Commerce; (2) Customs; (3) Agriculture; (4) Labor      PDF  
January 2018 Tax Alert/(Week3): Implementation of new Tax on Salary Threshold, Effective data of Double Tax Agreement and Policy for requirements of reporting U.S.TIN (FATCA)      PDF  
January 2018 Tax and Corporate update: (1) Commerce; (2) Intellectual Property; (3) Trade; (4) Labor; (5) Construction; (6) Environment      PDF  
August 2017 Technical Update: (1) Industry; (2) Commerce; (3) Telecommunications      PDF  
January 2017 Technical Update- Issue 2: Law on Financial Management (LoFM)
 
     PDF  
January 2017 Technical Update - Issue 1: Prakas on the Tax Obligation of Multi-Project Enterprises      PDF  
October 2016 Technical Update: (1) Labor; (2) Commerce      PDF  
June 2016 Technical Update: Singapore/ Cambodia Agreement for the Avoidance of Double Taxation      PDF  
May 2016 Technical Update-Issue2: PPT and Finance Lease      PDF  
May 2016 Technical Update-Issue1: Tax Classification      PDF  
February 2016 Technical Update-Issue2: Invoices for taxpayers under the Real Regime      PDF  
February 2016 Technical Update-Issue1: Sub-decree on the organization and functioning of the Committee of Tax Arbitration      PDF  
January 2016 Technical Update - Issue3: Online Business Registration      PDF  
January 2016 Technical Update-Issue2: PPT and Finance Lease      PDF  
January 2016 Technical Update-Issue1: Tax Classification      PDF  
December 2015 Technical Update: Notification on the Extension of the Deadline for the Update of Enterprises’Information for Enterprises or Companies Under the Department of the Large Taxpayer until 31 December 2015      PDF  
October 2015 Technical Update: Notification on the Application for Update of Enterprise’s Informationfor Enterprise or Company under the Department of Large Taxpayers      PDF  
August 2015 Technical Update: Tax Collection on Transportation Means and all kinds of Vehicles for Year 2015      PDF  
June 2015 Technical Update: Notification on Calling for Enterprises with Tax Debts to Settle      PDF  
May 2015 Technical Update: Circulars on the completion of the application for Tax registration or information update      PDF  
February 2015 Technical Update: Circular on implementation on obligation to withholdTax on Salary (ToS) and Fringe Benefits Tax (FBT)      PDF  
January 2015 Technical Update: Notification on implementation of the provision of Tax on Salary as amended by 2015 Law on Financial Management      PDF  

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