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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.