Share with your friends

Cambodia: Certain relief for tourism, garment sectors and educational institutions (COVID-19)

Cambodia: Certain relief for tourism, garment sectors

Authorities in Cambodia have released guidance items to provide certain relief in response to the coronavirus (COVID-19) pandemic.


Related content

The relief provided is available for the following sectors.

  • Tourism sector – Instruction No. 011 was released as guidance for the owners of hotels, guesthouses and restaurants, and for travel agents affected by the COVID-19 pandemic. In general, relief is available with respect to rental fees, employment contracts, social security contributions and health care contributions, and seniority payments.
  • Garment and tourism sector – Instruction No. 045/20 addresses the suspension of employment contracts and the social security contributions for factories, enterprises or establishments in the garment and tourism sectors. Relief is available for both owners and employees.
  • Educational institutions – Letter No. 609/20 allows certain educational institutions to suspend social security contributions for a period of six months from April 2020 and until September 2020 (unless the educational institutions are required to reopen before September 2020).

Read a May 2020 report [PDF 378 KB] prepared by the KPMG member firm in Cambodia

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal