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Home » Nature of issue » Advocacy

Fair Customs Duty Treatment for European Vehicles

by Joachim Dautais | 3:06 PM 11, Mar 2026 | Advocacy, Automotive, Automotive Issue Tackled, Royal Government of Cambodia, Tackled

Solved Temporary Solution Issue Description The Royal Government of Cambodia, through the Ministry of Economy and Finance, has decided to remove customs import duties on vehicles imported directly from the United States of America. According to Prakas No....

Vehicle Imports Under Trade Agreement

by Joachim Dautais | 2:56 PM 11, Mar 2026 | Advocacy, Automotive, Automotive Issue Tackled, Royal Government of Cambodia, Tackled

Solved Temporary Solution Issue Description Importers and distributors in Cambodia may import new vehicles from China by claiming preferential tariff treatment under ASEAN – China Free Trade Agreement (ACFTA) with presenting a valid Certificate of Origin (Form...

Visa Policy

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

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these attempts were slowed down with multiple structural challenges, including an unclear regulatory environment, outdated and...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...
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