by Joachim Dautais | 2:49 PM 9, Mar 2026 | Ministry of Commerce, Red Tape, Red Tape Resolved, Resolved
Solved Temporary Solution Issue Description The new Prakas No. 117 issued by the Ministry of Commerce and effective from 9 December 2025, was intended to simplify the business registration procedure.The Prakas however introduced numerous new aspects of corporate...
by Joachim Dautais | 11:31 AM 9, Mar 2026 | Advocacy, General Department of Taxation, Tackled, Tax & Governance, Tax & Governance Issue Tackled
Solved Temporary Solution Issue Description We understand Prakas No. 597 on “the Recognition and Tax Obligation regarding the supply of Goods and Services made by an Agent on behalf of a Principal” (Prakas 597) issued in June 2018 was intended to reduce tax burden for...
by Joachim Dautais | 11:20 AM 9, Mar 2026 | Advocacy, Royal Government of Cambodia, Tackled, Tax & Governance, Tax & Governance Issue Tackled
Solved Temporary Solution Issue Description Based on Instruction No. 025 dated 10 October 2024, CIT is imposed on free goods and winning prizes that are the enterprise’s inventory by recognizing revenue equivalent to the Cost of Goods Sold (“COGS”) while the COGS of...
by Joachim Dautais | 10:37 AM 9, Mar 2026 | Advocacy, General Department of Customs and Excise, Ministry of Public Works and Transport, Partially Resolved, Transport & Logistics Issue Tackled, Transport and Logistics
Solved Temporary Solution Issue Description Recognising the crucial role of the Sihanoukville Autonomous Port (PAS) in realising the Prime Minister’s vision of transforming Cambodia into a regional logistics hub, PAS is central to strengthening the country’s trade...
by Joachim Dautais | 10:21 AM 9, Mar 2026 | Advocacy, Ministry of Tourism, Tackled, Tourism & Hospitality Issue Tackled, Tourism and Hospitality
Solved Temporary Solution Issue Description The tourism and hospitality industry worldwide is becoming increasingly digitised, driven by the growth of online bookings, digital payment systems, and targeted online marketing campaigns. In the post-COVID context,...
