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...

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.

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