We hope that you will find 乐鱼（Leyu）体育官网鈥檚 Tax Technical Update useful and we welcome the opportunity to further discuss the issues presented and their impacts on your business.
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2025
| March | Technical Update: Prakas on Tax on Income (ToI), Standard Operating Procedures (SOPs) released by the GDT | |
| February | Corporate Update: New Mandatory Qualification Requirements for HR and Administration Personnel in Cambodia | |
| February | Corporate Update: MoE Enforces Ban on Combustion of Textile and Industrial Waste | |
| January | Corporate Update: Cambodia E-Visa Fee Reductions and Streamlined Process (Effective January 1, 2025) |
2024
| Month | Technical & Corporate Update | |
| December | Technical Update: New Rules and Procedures for Division of Income and Expense between Related Parties | |
| November | Technical Update: (1) Extension of Incentives for Voluntary Amendment of Tax Declarations, (2) Continuation and Additions of Tax Incentives for the Real Estate Sector, (3) Stamp Duty (SD) , (4) Prakas on Tax on Salary (鈥淭oS鈥�) | |
| October | Technical Update: Annual Tax, Accounting, Labor, and Regulatory Compliance Reminders | |
| October | Technical Update: (1) Implementation of Fiscal Obligations for Real Estate Leases (2) Procedures of Cessation of Business (3) Reduction of Withholding Tax (WHT) and Specific Tax (ST) for Airline Companies | |
| October | Corporate Update: New Minimum Wage for the Textile, Garment, Footwear, Travel Goods, and Bag Sectors for 2025 | |
| September | Corporate Update: Customs Update: New Procedures for Postal & Express Consignments | |
| September | Corporate Update: Apply for 2025 Foreign Manpower Quota by November | |
| September | Corporate Update: Update on Cambodian National Single Window (CNSW): Recent Developments and Integration Status | |
| August | Technical Update: The Establishment of a Special Tax Audit Unit, Implementation of Sub-Decree on the Tax Incentives for Informal Economic Development | |
| June | Technical Update: Tax on Income (ToI) Incentives for Expanded Qualified Investment Projects (EQIPs), Minimum Tax Exemption for Qualified Investment Projects | |
| May | Corporate Update: Measures to Reduce Requirements for the Use of Khmer Language in Accounting Records and Accounting Supporting Documents | |
| May | Corporate Update: New Government Incentives for Information and Broadcasting Sector Businesses | |
| May | Technical Update: GDT e-Administration Application and Tax Incentives for Education Sector | |
| May | Technical Update: (1) Public Lighting Tax (2) VAT Patent and (3) Salary Threshold | |
| May | Corporate Update: Updated List of Prohibited and Restricted Goods | |
| March | Corporate Update: MEF - Revision of Guidelines for Goods Identification and Inspection Procedures | |
| February | Technical Update: Incentives for Voluntary Amendment of Tax Declarations, Market Interest Rate Loans in 2023 | |
| February |
Technical Update: (1) Exemptions, reliefs, delay, and suspension of tax(es) applicable to the real estate sector, (2) Incentives under the Double Taxation Agreement (DTA), (3) Procedures for online amendment of the monthly tax declaration | |
| January | Corporate Update: Contribution and Implementation Date of the Voluntary Contribution Health Care Social Security Scheme for Self-Employed and Dependents of NSSF Members | |
| January | Corporate Update: Labour鈥揜enewal of Foreign Work Permits for the year 2024 and Provision of Foreign Work Permits to Foreign Employers | |
| January | Technical Update: Annual Tax, Accounting, Labor, and Regulatory Compliance Reminders | |
| January | Corporate Update: Ministry of Economy and Finance (MoEF) 鈥� Prakas No. 788 on the Procedure of Pre-Arrival Processing ("Prakas鈥�) |
2023
| Month | Technical & Corporate Update | |
| December | Technical Update: Implementation of the Effective Date of Notification Letters or Other Notices by the GDT | |
| December |
Corporate Update: Encouragement to Enterprises to Comply with their Accounting and Auditing Obligations | |
| November |
Technical Update: Tax Calculation for Locally Produced Non-Alcoholic Beverages | |
| October | Corporate Update: New Minimum Wage for the Textile, Garment, Footwear, Travel Goods and Bags Sectors for the Year 2024 | |
| October | Technical Update: Public Lighting Tax, Advertisement Tax | |
| September |
Technical Update: Strengthening the Implementation of Procedures for the Use of Commercial Invoices | |
| September |
Corporate Update: Application for Foreign Manpower Quota for 2024 | |
| September | Technical Update: Procedures for Requesting VAT Input Credits and VAT Refund | |
| August | Technical Update: Amendment of Specific Tax (ST) Rates on Locally Produced Non-alcoholic Beverages | |
| August | Technical Update: Implementation of VAT on the Imported Cigarettes | |
| August | Corporate Update: Sub Decree No. 139 ANK.BrK dated 26 June 2023 on the Implementation of the Law on Investmen | |
| July | Corporate Update: Customs Tariffs- Sub Decree on the adjustments of Customs Duty and Specific Tax Rates on Certain Goods | |
| June | Technical Update: Exemption of Immovable Property Tax in Kampong Speu, Kandal, and Kampot | |
| June | Technical Update: Law on Taxation 2023 | |
| April | Technical Update: Additional Guidelines on the Implementation of Withholding Tax | |
| March | Technical Update: Procedures for financial fines for violation of Competition Law | |
| February | Technical Update: Amendment on the Implementation of VAT on E-commerce & Updated Procedures for Temporary Suspension or Resumption of Business Activities, and Measures on Suspension of VAT Certificate | |
| January | Technical Update: E-Documents Submission system is nolonger available for Monthly and Annual Tax on Income (ToI) Declarations | |
| January | Technical Update: Implementation on New Taxable Salary Thresholds | |
| January | Technical Update: Implementation of Advanced Tax onDividend Distribution | |
| January | Technical Update: 2022 and 2023 Annual Tax, Corporate,and Accounting Compliance Obligations |
2022
| December | Corporate Update: Extension of Deadline to Request the 2023 Foreign Manpower Quota (FMQ) | |
| October | Technical Update: Use of Exchange Rates for Self-Assessment Regime Taxpayers | |
| October | Corporate Update: Application for Foreign Manpower Quota for 2023 | |
| September | Technical Update: New annual taxable income and monthly taxable salary thresholds for individuals | |
| August | Technical Update: Royal Government鈥檚 Relief Measures to Support the Tourism Sector | |
| July | Technical Update: Enterprise Visit in Phnom Penh | |
| July | Corporate Update: Labour 鈥� Social Security Scheme on Pension for Persons under the Provisions of Cambodian Labour Law | |
| July | Corporate Update: Food Safety Law | |
| July | Corporate Update: Ministry of Labour and Vocational Training (MLVT) and Ministry of Economy and Finance (MoEF) 鈥� Joint Prakas No. 165/22, dated 28 June 2022, on the Implementation of Social Security Scheme on Pension for Persons under the Provisions of Cambodian Labour Law | |
| July | Technical Update: Additional Guidelines for Implementation of VAT on Tangible Fixed Assets (FA) | |
| June | Technical Update: Supporting Documents for Interest on Loan Between Related Parties | |
| June | Technical Update: Use of Exchange Rates for Self-Assessment Regime Taxpayers | |
| June | Corporate Update: Obligation for enterprises to register a National Domain 鈥�.com.kh鈥� and to use a National Domain email address when filing their Annual Declaration of Commercial Enterprise (ADCE) | |
| June | Corporate Update: Ministry of Labour and Vocational Training (MLVT) 鈥� Notification No. 022/22 dated 27 May 2022 on Implementation of Online Self-Declared Labour Inspection | |
| June | Corporate Update: Announcement on permissible days-off for the Commune/Sangkat Council Election | |
| May | Technical Update: The Implementation of Value Added Tax (VAT) Reverse Charge Mechanism under E-Filing | |
| April | Technical Update: Tax Incentives for Voluntary Tax Return Adjustment, Tax Incentives on the Securities Sector | |
| April | Corporate Update: Law on Amendment of the Law on Commercial Rules and Register | |
| April | Corporate Update: Law on the Amendment of the Law on Commercial Enterprise | |
| April | Corporate Update: Competition Law Enacted | |
| April | Corporate Update: Notice on Prevention of the Diversion of Regulated Chemicals for Illegal Use | |
| February | Technical Update: Royal Government鈥檚 Relief Measures to Support the Important Sectors | |
| January | Corporate Update: Amendment of Cambodian Labour Law in 2021 | |
| January | Corporate Update: Reminder on the Circular on the use of language and currency in accounting records and financial statements |
2021
| December | Technical Update: Implementation of Value Added Tax (VAT) on Electronic Commerce (E-Commerce) Transactions | |
| December | Coprorate Update: Implementation of Inspection of Imported New Vehicles for Safety Standards, Extension of Deadline to Request for Foreign Manpower Quota (FMQ) for the Year 2022 | |
| December | Corporate Update: Council for the Development of Cambodia (CDC) 鈥� Law on Investment No. NS/RKM/1021/014 dated 15 October 2021 (鈥淟oI鈥�) | |
| December | Corporate Update: Minimum Wage (Prakas No. 264/21 dated 28 September 2021) | |
| October | Technical Update: Tax on Salary (MEF Prakas no. 543 MEF.Prk, dated 8 September 2021) | |
| September | Corporate Update: Environment - Prakas on procedure and implementation guidelines for the preparation of an initial environmental and social impact assessment for all kinds of construction | |
| September | Corporate Update: NSW and LACMS government systems | |
| August | Corporate Update: Commerce - Announcement on Authorisation to a Representative or an Agent for Business Registration | |
| August | Corporate Update: Commerce - Prakas on the Naming Convention of Legal Forms of Enterprises | |
| July | Corporate Update: The Provision of E-Commerce Permit or License, Fines under the Competency of the Ministry of Commerce (MoC), and the New Public Service Fees under the MoC | |
| May | Technical Update: Labor-Pension Schemes for Persons under the Provision of Labor Law | |
| April | Technical Update: Implementation of VAT on Electronic Commerce | |
| April | Technical Update: (a) Introduction of E-Documents Submission System (b) Extension of March Monthly Tax Return Declaration | |
| March | Corporate Update: Labour- Extension to the Deadline for the Renewal of Foreign Work Permits for the year 2021 | |
| March | Corporate Update: Resume seniority payment schedule for manufacturing sector | |
| February | Corporate Update: Prakas 040-190121 - Procedure of Establishment and Operation of Rubber and Rubber Tree Industry | |
| February | Technical Update: (a) 2020 Tax on Income declaration (b) Classification of Taxpayers Under the Self-Assessment Regime (c) Instruction to implement the Royal Government鈥檚 7th round of tax relief | |
| January | Technical Update: (a)Law on Financial Management for year 2021 (b)Agreement for the Avoidance of Double Taxation - Cambodia & Malaysia | |
| January | Corporate Update: Labour - Extension of Deadline to Request for Foreign Manpower Quota (FMQ) for the year 2021 |
2020
| December | Technical Update: Cessation of E-VAT Refund System | |
| October | Technical Update: Delay of Capital Gains Tax | |
| October | Corporate Update: (1) Labor 鈥� New Corporate Bank with the NSSF for Contribution Payment Method; (2) Construction - Application for a Certificate of Occupancy for Constructed Buildings | |
| October | Corporate Update: Commerce - Name Reservation of Company or Enterprise & Granting E-Commerce Licence or Permit to Intermediaries and E-Commerce Service Providers and Exemptions | |
| September | Corporate Update: Instruction on company merger, company or share acquisition or creating security rights defined in permits, certificates or licenses and updating the information of telecommunications operators鈥� management (focal person). | |
| September | Technical Update: Delay of E Filing Implementation | |
| September | Corporate Uppdate: (1) Labor - Regulations on Minimum Wage for Workers in the Textile, Garment and Footwear Sector for 2021; (2) Royal Code (Kram) - Law on anti-money laundering and combating the financing of terrorism | |
| September | Corporate Update: Health - Revision of Entry Requirements for Foreign Travelers to Cambodia | |
| September | Technical Update: Capital Gains Tax | |
| August | Technical Update: Tax registration and update of taxpayer's information | |
| August | Corporate Update: Health - Temporary suspension of flights from Malaysia and Indonesia from 1 August 2020 | |
| July | Corporate Update: (1) Labor - Holidays on 17, 18, 19, 20 and 21 August 2020 to Compensate for the Khmer New Year Holidays; (2) Labor - Inter-ministerial inspections for the tourism industry | |
| July | Technical Update: (1) Application to Obtain Certificate of Tax Incentives for SME; (2) Withholding Tax (WHT) on Interest for Loan | |
| July | Corporate Update: Entry requirements and quarantine measures in response to the spread of the Covid-19 pandemic | |
| July | Corporate Update: Implementation of additional measures of the Royal Government for the exemption of the fees for the renewal of all types of tourism licenses for the year 2021 | |
| June | Corporate Update: Schedule of Minimum Wage negotiations in the textile, garment and footwear sector for the year 2021 | |
| June | Corporate Update: Business registration via information technology system | |
| June | Technical Update: VAT on Long-Term Tangible Asset Sales | |
| June | Technical Update: Delay of E-Filing | |
| June | Corporate Update: (1) Royal Code (Kram) 鈥� State of Emergency Law; (2) Health 鈥� Translation into the Khmer language of all packages and labels of food products | |
| June | Corporate Update: Labor 鈥� Notification on the postponement of back pay of seniority payment before the year 2019 and the new seniority payment in the year 2020 | |
| June | Technical Update: Further government Tax reliefs | |
| May | Corporate Update: (1) Labor 鈥� Inspections for the manufacturing sector; (2) Tourism 鈥� Additional measures for the tourism sector; (3) Labor 鈥� Suspension of employment contracts and NSSF contribution payment for garment and tourism sectors ; (4) NSSF 鈥� Contribution Payments for Educational Institutions | |
| May | Technical Update: WHT incentives for securities investors | |
| May | Corporate Update: Travel and Immigration 鈥� (1) Travel Ban into Cambodia for Foreigners; (2)FPCS system for Visa Extensions and Trade and Customs 鈥� (1) Export of Masks; (2) Update of Certificate of Origin Form | |
| April | Technical Update: Seniority Indemnity and FBT on loan to employees | |
| April | Technical Update: Additional government Tax relief measures | |
| April | Technical Update: (1) Labor- how to calculate the seniority payment for permanent workers or employees who have performed work from one (1) to six (6) months in each semester; (2) Labor- how to calculate employment seniority in order to determine the prior notice periods for the employment contract termination if employment contracts have been converted from Fixed Duration Contracts (鈥淔DCs鈥�) to Undetermined Duration Contracts (鈥淯DCs鈥�); (3) Labor- the calculation of proportional annual leave for employees or workers who perform work less than twenty-one (21) days per month | |
| April | Corporate Update: Customs 鈥� List of Prohibited and Restricted Goods, Commerce - Amendment to Public Service Fees of the Ministry of Commerce (MoC) | |
| April | Technical Update: Labor 鈥� Identification of Labor Contractors (Sub-Contractors) | |
| April | Technical Update: Labor 鈥� Waiver of Financial Penalties for the Renewal of Foreigner Work Permits for the Year 2020 until further notice | |
| April | Technical Update: Labor 鈥� Notification on the Postponement of the Khmer New Year Holidays for the year 2020 | |
| April | Technical Update: Tourism - Tourism Licenses for Tour Operators, Travel Agents and Branches | |
| March | Technical Update: Labor 鈥� URGENT Requirements for Updating Contact Phone Numbers of Employees/Workers | |
| March | Technical Update: Labor 鈥� Instruction on the Implementation of Compensatory Special Leave | |
| March | Technical Update: Intellectual Property 鈥� Recordal of Mark License Agreement and Franchise Agreement | |
| March | Technical Update: Investment 鈥� Implementation of Cambodian National Single Window (CNSW) Council for the Development of Cambodia (CDC) 鈥� Notification No. 481/20 dated 7 February 2020 on the implementation of the CNSW for Master List applications | |
| March | Technical Update: Measures to Support the Tourism and Garment Sectors and to Improve the Economy; and VAT state-charge for Basic Daily Food | |
| February | Corporate Update: Environment 鈥� Classification of Environmental Impact Assessments for development projects | |
| February | Technical Update: Prakas No. 159 Prk on Instruction on Tax Incentives for SMEs in the Priority Sector and Sub-Decree No. 09 SD.Prk on Threshold of Annual Taxable Income and Threshold of Monthly Taxable Salary | |
| February | Technical Update: Prakas No. 098 MEF Prk. dated 29 January 2020 on Tax on Income | |
| February | Technical Update: Notification No. 3218 GDT on Implementation of the Prakas No.723 Prk. on the Rule for Use of Invoices and Instruction No. 3033 on Registration for SBAA and NGO | |
| January | Corporate Update: Construction 鈥� Occupancy Certificates for Constructions built prior to the Construction Law | |
| January | Technical Update: Amend Basis for Specific Tax on Certain Merchandise for Locally Produced Goods | |
| January | Technial Update: The Law on Financial Management for year 2020 and The use of exchange rate following Instruction 27617 |
2019
| November | Corporate Update(Vol.1): New Minimum Wage for Textile, Garment and Foodwear Sectors for the year 2020 | |
| November | Corporate Update (Vol.3): Law on Social Security Schemes | |
| September | Corporate Update: Finance and Banking - Public Statement on Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT) | |
| August | Corporate Update: Implementation of National Single Window system and live implementation of ASEAN | |
| June | Corporate Update: Duration of Fixed Duration Contract and Probationary Period | |
| May | Corporate Update(Vol.3): Monthly production Report to the Ministry of Industry and Handicrafts and Licensing of GDP | |
| May | Corporate Update(Vol.2): Provision of some labor compliance services under the Sub-National Administration and Update on Back Pay of Seniority Payment | |
| May | Corporate Update(Vol.1): Investment and Trade - Reforms announced at the 18th Government-Private Sector Forum (G-PSF) and Investment - Investment Incentives for Expansion of QIP |
2018
| April | Tax and Corporate Update: New Public Holiday on the 20th of May, Extension of deadline to renew foreign work permit until 30 April 2018 | |
| February | Tax and Corporate Update: New directions for 2018 from the Department of Business Registration (DBR) of the Ministry of Commerce (MoC) and Adjustments to customs and excise rates | |
| January | Tax and Corporate Update: Public service fees of the Ministry of Commerce (MoC) for the year 2018 |
2017
| August | Technical Update: Tax and Corporate Services | |
2016
| October | Technical Update: New Minimum Wage for Textile, Garment and Footwear Manufacturing Sectors for the year 2017 |
Tan Mona
Partner, Head of Corporate Tax
乐鱼（Leyu）体育官网 Cambodia Ltd
+855 17 666 537 Tan
Mona
Phone number
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