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Tax and Regulatory Update

Tax and Regulatory Update

KPMG's Tax and Regulatory Update covers changes to the law and tax administration in Cambodia and the implications thereof.

KPMG's Tax and Regulatory Update is most up to date the amended law and tax administration

We hope that you will find KPMG’s Tax and Regulatory Update useful and we welcome the opportunity to further discuss the issues presented and their impacts on your business.

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2020

Corporate Update/2020 March: Labor – URGENT Requirements for Updating Contact Phone Numbers of Employees/Workers 

Corporate Update/2020 March: 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

Corporate Update/2020 March: Intellectual Property – Recordal of Mark License Agreement and Franchise Agreement

Corporate Update/ 2020 March: Investment – Implementation of Cambodian National Single Window (CNSW)

Technical Update/ 2020 March: Measures to Support the Tourism and Garment Sectors and to Improve the Economy; and VAT state-charge for Basic Daily Food

Corporate Update/ 2020 February: Environment – Classification of Environmental Impact Assessments for development projects

Technical Update/ 2020 February: 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

Technical Update/ 2020 February: Prakas No. 098 MEF Prk. dated 29 January 2020 on Tax on Income

Technical Update/ 2020 February: 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

Corporate Update/ 2020 January: Construction – Occupancy Certificates for Constructions built prior to the Construction Law

Technical Update/ 2020 January: Amend Basis for Specific Tax on Certain Merchandise for Locally Produced Goods

Technical Update/ 2020 January: The Law on Financial Management for year 2020 and The use of exchange rate following Instruction 27617

 

2019

Corporate Update/ 2019 December (Vol.2): Intellectual Property

Corporate Update/ 2019 December (Vol.1): Law on Construction

Corporate Update/ 2019 November (Vol.3): Law on Social Security Schemes

Corporate Update/2019 November (Vol.2): Law on E-commerce and Law on Consumer protection

Corporate Update/2019 November (Vol.1): New Minimum Wage for Textile, Garment and Foodwear Sectors for the year 2020

Corporate Update/ 2019 September: Finance and Banking -  Public Statement on Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT)

Corporate Update/ 2019 August: Implementation of National Single Window system and live implementation of ASEAN

Corporate Update/ 2019 June: Duration of Fixed Duration Contract and Probationary Period

Corporate Update/ 2019 May (Vol.3): Monthly production Report to the Ministry of Industry and Handicrafts and Licensing of GDP

Corporate Update/ 2019 May (Vol.2): Provision of some labor compliance services under the Sub-National Administration and Update on Back Pay of Seniority Payment

Corporate Update/ 2019 May (Vol.1): Investment and Trade - Reforms announced at the 18th Government-Private Sector Forum (G-PSF) and Investment - Investment Incentives for Expansion of QIP

 

2018

Tax and Corporate Update/ October 2018: Interest rules for related party loan

Tax Update/ 2018 August: Obligation of agent being supplied goods or services on behalf of Principal

Tax Update/ 2018 June: Implementation of the Double Taxation Avoidance Agreements

Tax Alert/ 2018 April (Week4): Tax obligation of association and NGO

Tax Alert/2018 April (Week1): Double Tax Agreement with Vietnam

Tax and Corporate Update/ 2018 April: New Public Holiday on the 20th of May, Extension of deadline to renew foreign work permit until 30 April 2018

Annual 2017 and 2018 Tax and Corporate Compliance: 2017 Annual Tax on Income (ToI) Compliance and Annual 2018 Patent Tax Compliance

Tax Alert/ 2018 February: Changes to the Annual Tax on Income Form and Amendment of Taxpayer Classification

Tax and Corporate Update/ 2018 February: Provision of Tax on Petroleum and Mineral Resource Operation

Tax and Corporate Update/ 2018 February: New directions for 2018 from the Departmentof Business Registration (DBR) of the Ministry of Commerce (MoC) and Adjustments to customs and excise rates

Tax Alert/ 2018 January (Week3): Implementation of new Tax on Salary Threshold, Effective data of Double Tax Agreement and Policy for requirements of reporting U.S.TIN (FATCA)

Tax and Corporate update/ 2018 January: Public service fees of the Ministry of Commerce

(MoC) for the year 2018

 

2017

Technical Update/ 2017 August: Tax and Corporate Services

Technical Update/ 2017 January - Issue 2: Law on Financial Management (LoFM)

Technical Update/ 2017 January - Issue 1: Prakas on the Tax Obligation of Multi-Project Enterprises

 

2016

Technical Update/ 2016 October: New Minimum Wage for Textile, Garment and Footwear Manufacturing Sectors for the year 2017

Technical Update/ 2016 June: Singapore/ Cambodia Agreement for the Avoidance of Double Taxation

Technical Update/ 2016 May-Issue2: PPT and Finance Lease

Technical Update/ 2016 May-Issue1: Tax Classification

Technical Update/ 2016 February-Issue2: Invoices for taxpayers under the Real Regime

Technical Update/ 2016 February-Issue1: Sub-decree on the organization and functioning of the Committee of Tax Arbitration

Technical Update/ 2016January-Issue3: Online Business Registration

Technical Update/ 2016 January-Issue2: PPT and Finance Lease

Technical Update/ 2016 January-Issue1: Tax Classification

 

2015

Technical Update/ 2015 December: 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

Technical Update/ 2015 October: Notification on the Application for Update of Enterprise’s Informationfor Enterprise or Company under the Department of Large Taxpayers

Technical Update/ 2015 August: Tax Collection on Transportation Means and all kinds of Vehicles for Year 2015

Technical Update/ 2015 June: Notification on Calling for Enterprises with Tax Debts to Settle

Technical Update/ 2015 May: Circulars on the completion of the application for Tax registration or information update

Technical Update/ 2015 February: Circular on implementation on obligation to withholdTax on Salary (ToS) and Fringe Benefits Tax (FBT)

Technical Update/ 2015 January: Notification on implementation of the provision of Tax on Salary as amended by 2015 Law on Financial Management

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