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  • Article

    Conditions For Continued Acceptance Of Applications For E-Commerce Permit Or Licence

    On 7 July 2022, the Ministry of Commerce ("MOC") issued Notification No. 1964 MOC on the Application for E-Commerce Permit or License ("Notification").
    CambodiaCorporate/Commercial Law
    Rajah & Tann
    Rajah & Tann
  • Article

    Cambodia Issues Decision On Thresholds For Merger Filings

    On March 14, 2023, the Competition Commission of Cambodia (CCC) set out its merger filing thresholds in Decision No. 095 on Thresholds for Prior Notification of Business Mergers.
    CambodiaAntitrust/Competition Law
    Tilleke & Gibbins
    Tilleke & Gibbins
  • Article

    Cambodia Clarifies Company Directors' Payroll Tax Obligations

    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.
    CambodiaCorporate/Commercial Law
    Tilleke & Gibbins
    Tilleke & Gibbins
  • Article

    Cambodia Clarifies Tax Rules For Share Premiums

    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.
    CambodiaCorporate/Commercial Law
    Tilleke & Gibbins
    Tilleke & Gibbins

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