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Home » Issue Status » Tackled » Page 5

Tax Database

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...

Extension of Former Tax Liability

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...

Pre-Arrival Processing

by Joachim Dautais | 2:53 PM 16, Nov 2023 | Advocacy, General Department of Customs and Excise, Tackled, Transport & Logistics Issue Tackled, Transport and Logistics

Solved Temporary Solution Issue Description Pre-arrival processing (PAP) involves traders or businesses sending information about their shipments ahead of their arrival to the Customs authority of the destination country. This allows the Customs officials to assess...

Stamp Duty on Share Capital Increase

by Leeza Chang | 2:50 PM 14, Nov 2023 | Advocacy, General Department of Taxation, Tackled, Tax & Governance, Tax & Governance Issue Tackled

Solved Temporary Solution Issue Description The promulgation of the Law on Financial Management 2013 introduced the provision to subject the transfer of shares within a Cambodian company to a stamp duty of 0.1% of the value of shares. While this practice is...

Competition Amongst Environmental Impact Assessment Consulting Firms

by Joachim Dautais | 2:12 PM 8, Nov 2023 | Advocacy, Green Business, Green Business Issue Tackled, Ministry of Environment, Tackled

Solved Temporary Solution Issue Description The issuance of the Environment and Natural Resources Code in July 2023 represented a positive step toward greater openness and competition in the environmental consulting market. The Code provides the general legal...

Energy Efficiency Labels

by P.J. | 2:38 PM 26, Sep 2023 | Advocacy, Green Business, Green Business Issue Tackled, Ministry of Environment, Tackled

Solved Temporary Solution Issue Description Since 2010, Cambodia’s demand for electricity has grown at an average of around 20% per year, leading to significant investment in electricity generation. Energy efficiency is a key pillar of the Royal Government of...
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