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Home » Issue Status » Tackled » Page 2

QIP & OBR Registration

by Joachim Dautais | 4:40 PM 10, Mar 2026 | Ministry of Commerce, Red Tape, Red Tape Ongoing, Tackled

Solved Temporary Solution Issue Description Qualified Investment Projects (QIP) are a key factor of Cambodia’s attractiveness for foreign companies and play a vital role in drawing long-term investment into the country. While QIP registration can now be completed...

Visa Policy

by Joachim Dautais | 3:44 PM 10, Mar 2026 | Advocacy, Royal Government of Cambodia, Tackled, Tax & Governance, Tax & Governance Issue Tackled, Tourism & Hospitality Committee

Solved Temporary Solution Issue Description Cambodia’s visa framework continues to reflect a cautious and traditional approach, lagging behind the more progressive and facilitative visa regimes adopted by a number of countries in the region. Tourists holding passports...

Digital Health Landscape

by Joachim Dautais | 11:17 AM 10, Mar 2026 | Advocacy, Healthcare, Healthcare Issue Tackled, Ministry of Health, Ministry of Posts and Telecommunications, Royal Government of Cambodia, Tackled

Solved Temporary Solution Issue Description While the Cambodia’s digital healthcare sector was following up with international practices, these attempts were slowed down with multiple structural challenges, including an unclear regulatory environment, outdated and...

1% Prepayment Tax on Income/Minimum Tax on Turnover

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...

Taxation of Promotional Goods

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...

Data Collection Platform

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,...
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