On June 20, 2025, Cambodia's Ministry of Economy and Finance issued Instruction No. 19116 to clarify when board members and company directors must receive salaries and pay payroll taxes.

The General Department of Taxation ("GDT") issued Notification no. 776 GDT on the 17th of January 2022 ("Notification 776") which delays the implementation of Prakas 542 MEF.P...

As we approach the start of a new year, this Client Update provides you a reminder of the key regulatory compliance requirements for the year of 2023 that would affect your company.

On June 17, 2025, Cambodia's Ministry of Economy and Finance issued Instruction No. 18574 on Tax Obligations for Share Premiums to clarify that enterprises are not required to pay any income tax on share premiums that meet the conditions set out in the instruction.

On March 12, 2025, Cambodia's Ministry of Economy and Finance issued Prakas No. 192 on Tax Rules and Procedures for Trust to determine the tax rules and procedures for trust operations.

All VAT registered taxpayers who operate under the real regime of taxation are required to issue an invoice for every sale/supply of goods/services in accordance with the four (4) invoice templates provided by the GDT.

Instruction No. 1127 issued by the General Department of Taxation ("GDT") on the 26th of January 2016 provides important instructions on the issuance of invoices for taxpayers...

In May and June 2024, Cambodia's General Department of Taxation (GDT) issued two notable tax incentive packages that aim to encourage business growth in the country. The details of these incentives are outlined below.

With the 2022 year well under way most enterprises in Cambodia are turning their attention to their annual compliance obligations.

Cambodian tax law provides a withholding tax (WHT) system for many types of income including services, rent, interest, royalties and dividends.