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 | 9:11 AM 9, Mar 2026 | Advocacy, General Department of Taxation, Tackled, Tax & Governance, Tax & Governance Issue Tackled
Solved Temporary Solution Issue Description While the Securities and Exchange Regulator of Cambodia (SERC) has successfully established a robust operational framework for the fund management industry—most notably through Prakas No. 035 on the Issuance of Fund Units of...
by P.J. | 11:20 AM 24, May 2024 | Advocacy, General Department of Taxation, Tackled, Tax & Governance, Tax & Governance Issue Tackled
Solved Temporary Solution Issue Description The General Department of Taxation (GDT) continues to register considerable success in its drive towards formalising the Kingdom’s taxation system, as evidenced by the strong year-on-year increase in tax revenues that far...
by Chloé Camus | 4:12 PM 25, Apr 2024 | Advocacy, General Department of Taxation, Tackled, Tax & Governance, Tax & Governance Issue Tackled
Solved Temporary Solution Issue Description Taxation is a complex area. However, an effective and sustainable self-assessment tax system requires that taxpayers have a clear understanding of tax provisions and voluntarily comply with them. The current tax law and...
by Joachim Dautais | 11:26 AM 19, Apr 2024 | Advocacy, General Department of Taxation, Resolved, Tax & Governance, Tax & Governance Issue Solved
Solved Temporary Solution Issue Description Our members have reported that in a given situation where a tax provision is not clear, or there is no express mention in the law, and there is no express guidance provided by the GDT, the tax auditor always choose to...
by Joachim Dautais | 2:02 PM 11, Apr 2024 | Advocacy, General Department of Taxation, Tackled, Tax & Governance, Tax & Governance Issue Tackled
Solved Temporary Solution Issue Description Article 215 of the Law on Taxation outlines the responsibilities that arise from the transfer of a business or shares, and during mergers, as follows: “In the event of a business transfer or share transfer, the new...
