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...
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 | 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 Chloé Camus | 10:07 AM 24, Jul 2024 | Advocacy, Royal Government of Cambodia, Tackled, Tax & Governance, Tax & Governance Issue Tackled
Solved Temporary Solution Issue Description Under the prevailing tax law and regulations, a taxable person is entitled to VAT refund if the purchase is made for businesses purposes with proper VAT invoices. To claim a refund, taxpayers must make sure they fulfill the...
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...
