Cambodia

Sep 12 2023

Cambodia: Adopts the 2023 Environmental and Natural Resources Code

The Environmental and Natural Resources Code (the “Environmental Code”) was adopted on 29 June 2023 by Royal Kram № NS/RKM/0623/007. …

Cambodia

Sep 1 2023

Cambodia Tax Alert: Announcement on VAT Refund Deadline and Procedures

Instruction No. 018 MEF.I.GDT on the Procedure for obtaining VAT credits and refunds dated 8 August 2023 re-states existing procedures …

Cambodia

Aug 21 2023

Cambodia: Key Features of Cambodia’s New Law on Rules of Origin

On 05 July 2023, the Royal Government of Cambodia enacted the Law on Rules of Origin (“Law on Rules of …

Cambodia

Aug 17 2023

Cambodia: Key Considerations When Hiring Contingent Workers

As an alternative to hire employees on payroll, there is an increasing use of contingent workers to perform work traditionally …

Cambodia

Jul 6 2023

Cambodia Tax Alert: Cambodia Adopts Implementing Regulation for the 2021 Investment Law – Part Two – QIP Incentives

Part One, click here , of our analysis of Sub-Decree 139 (“Sub-Decree 139”), that was adopted on 26 June 2023, outlined …

Cambodia

Jul 6 2023

Cambodia: Adopts Implementing Regulation for the 2021 Investment Law – Part One

On 26 June 2023, the Royal Government of Cambodia adopted Sub-Decree 139 (“Sub-Decree 139”) to establish a comprehensive legal framework …

Cambodia

Jun 30 2023

Cambodia: Annual Labour Compliance Obligations and Self-Declared Labour Inspection

Annual Labour Compliance Obligations Enterprises are subject to various labour obligations and filing requirements pursuant to the Labour Law and …

Cambodia

Jun 27 2023

Cambodia Tax Alert: 2023 Property Tax Deadline – 30 September

On 22 June 2023 the General Department of Taxation (“GDT”) issued Notification 20923 reminding property owners of their annual obligations …

Cambodia

Jun 22 2023

Cambodia: A New Regulation Related to Real Estate Development Business is Coming Up

On 2 March 2023, the Royal Government of Cambodia issued Sub-Decree No. 50 on the Management of Real Estate Development …

Cambodia

Jun 22 2023

Cambodia: Consumer Rights Under Prakas 0113 on Cooling-Off Period

In furtherance of ensuring consumer protection, the Ministry of Commerce (“MOC”) issued Prakas 0113 on Cooling-Off Period dated 11 April …

Cambodia

Dec 14 2021

Cambodia: VAT Registration Deadline Looms for Non-resident E-Commerce Providers

The General Department of Taxation (“GDT”) issued new Instruction No. 20522 (“VAT Instruction”) on 8 December 2021 which provides further …

Cambodia

Dec 3 2021

Cambodia: Deadline for 2022 Foreign Employee Quota Applications Extended to 31 January 2022

On 1 December 2021, the Ministry of Labour and Vocational Training (“MLVT”) issued Notification 058/21 on Extending the Deadline for …

Cambodia

Nov 16 2021

Cambodia: New Prakas on the Establishment and Management of Mandatory and Voluntary Taskforces for Fire Prevention and Firefighting

The Ministry of Interior issued a new Prakas No. 2644 PK dated 19 October 2021 on the Establishment and Management …

Cambodia

Nov 2 2021

Cambodia: Additional Measures to Support Private Sector Workers & Revive the Post-COVID-19 Economy (Round 10)

On 28 October 2021, the Royal Government of Cambodia (“RGC”) implemented ‘Round 10’ of measures aimed at mitigating the impacts …

Cambodia

Oct 28 2021

Cambodia: Amendment of the Labour Law

The 1997 Labour Law, previously amended in 2007 and 2018, was amended for the third time on 5 October 2021 …