On 8 August 2025, the Ministry of Economy and Finance (“MEF”) of the Kingdom of Cambodia issued Prakas No. 632 MEF.Brk (“Prakas”), providing detailed procedures for implementing the 0% tariff…

On 8 August 2025, the Royal Government of Cambodia promulgated Sub-Decree No. 139 ANK.BR (“Sub-Decree”) introducing a preferential customs tariff policy for goods imported from the United States. This measure implements the…

On 16 June 2025, the Ministry of Land Management, Urban Planning and Construction (“MLMUPC”) issued an Instruction No. 001 (“Instruction”) to guide and regulate construction owners, developers, and investors in residential, commercial, industrial, and…

On 18 July 2025, the Council for the Development of Cambodia (“CDC”) issued Notification No. 1356/25 CDC (“Notification”) regarding the official implementation of electronic signatures (“e-Signature”) and electronic stamps (“e-Stamp”)…

A friendly reminder to all enterprises, companies, and factories in Cambodia employing or planning to employ foreign nationals in 2026: the Ministry of Labour and Vocational Training (MLVT) has opened…

On 20 June 2025, the General Department of Taxation (GDT) issued Instruction No. 19116 GDT to clarify the tax treatment of payments made to board members or company directors, particularly…

1. Introduction Under the continued implementation of the Rectangular Strategy Phase IV, the Royal Government of Cambodia has prioritized the modernization of legal and institutional frameworks to promote private sector…

On 12 May 2025, the General Department of Taxation (“GDT”) issued Instruction No. 14256 to provide detailed guidance on the documentation and interest rate framework for loans between related persons.…

On June 17, 2025, the General Department of Taxation (“GDT”) of the Ministry of Economy and Finance issued Instruction No. 18574 GDT to provide official guidance on the tax treatment…

On 28 May 2025, the General Department of Taxation issued Instruction No. 12345 GDT to introduce the “Advance Tax on Dividend Distribution” function within the Online Tax Filing Management System…