Create an independent review mechanism within relevant ministries and public bodies responsible for processing applications and approvals for private entities, and a Supreme Administrative Court.
Words from the Chairperson
Dear Members,
Thank you for your continued engagement with the EuroCham Tax Committee. Our collective impact relies on strong member participation, which enables us to advocate effectively for a transparent, fair, and predictable tax environment in Cambodia. As we move forward, our priorities remain focused on active policy dialogue, practical technical collaboration, and timely knowledge sharing with the General Department of Taxation and key stakeholders. We strongly encourage you to share your technical concerns, join our working groups, and help shape our position papers so our collective voice remains impactful. Please reach out anytime with matters you would like us to address, and thank you for your ongoing support.
Committee leadership
Ms. Linda Oum
Chairperson
HEINEKEN CAMBODIA
Mr. Socheat Chum
Vice-Chairperson
Rajah & Tann Sok & Heng Law Office
Mr. Borapyn Py
Vice-Chairperson
Bun & Associates
Committee Members
Issue tackled
1% Prepayment Tax on Income/Minimum Tax on Turnover
We understand Prakas No. 597 on “the Recognition and Tax Obligation regarding the supply of Goods...
Visa Policy
Cambodia’s visa framework continues to reflect a cautious and traditional approach, lagging...
Tax Database
Develop an online database containing specific positions or interpretations on various tax provisions.
Intellectual Property Rights Dispute Resolution Process
Create a formalised Alternative Dispute Resolution process to address trademark rights infringement cases through relevant ministries.
Voluntary Disclosure
Continue offering voluntary disclosure options to taxpayers for previous tax irregularities prior to an audit notification being issued.
Taxation of Collective Investment Schemes
While the Securities and Exchange Regulator of Cambodia (SERC) has successfully established a...
Taxation of Promotional Goods
Based on Instruction No. 025 dated 10 October 2024, CIT is imposed on free goods and winning...
Extension of Former Tax Liability
Amend the article 215 of the law on taxation to establish, by principle, a limited liability for the now owner of a company.
Stamp Duty on Share Capital Increase
The promulgation of the Law on Financial Management 2013 introduced the provision to subject the...
Issue Solved
Benefit of Doubt for Taxpayers
Give the benefit of the doubt to taxpayers where taxpayers have been consistently tax compliant and acting in good faith.
Committee Activities
Tax and Governance Afterwork Networking 17 September
EuroCham Cambodia's latest Committee Networking evening brought together members and guests for an informal afterwork hosted...
Tax and Governance Committee Meeting – August
On Wednesday 12 August, the Tax & Governance Committee convened to review its progress over the past year and discuss the...
EuroCham Tax Forum 2026 Draws a Packed House for a Full Day of Tax Dialogue
Duration: 1 hour On Thursday, 25 June, EuroCham Cambodia hosted the Tax Forum 2026 at Sofitel Phnom Penh Phokeethra, bringing...
Tax & Governance Committee Reflects on Regulatory Updates and Prepares for PPSD4
Duration: 1 hour Chaired by Ms. Linda Oum, the EuroCham Tax & Governance Committee met last week to align on key advocacy...
EuroCham Joins Launch of EU Twinning Project on Tax Revenue Collection
EuroCham Cambodia was pleased to attend the launch of the EU-funded Twinning Project on “Strengthening Tax Revenue Collection...
Past Meetings
Tax Committee meeting on the Tuesday 10th of December
Duration: 1 hour Eurocham Tax Committee looks ahead and plans for 2025. The Tax Committee met on December 10, 2024 to prepare...
Tax Committee meeting on the 16th October 2024
Duration: 1 hour On October 16, EuroCham's Tax Committee held its first meeting since the successful Tax Forum on September 18...
Tax Committee Meeting on the 24th February 2024
Duration: 1 hour On 24th February 2024, Tax Committee led by Dr. Antoine Fontaine, Co-Chair of Committee met to discuss...
Tax Committee Meeting on Tuesday, 23rd of January 2024
Duration: 1 hour The EuroCham Tax Committee, led by Mr. Antoine FONTAINE and Mrs. Kimsroy Chhiv, met on January 23rd, 2024, to...
Tax Committee Meeting on Thursday, 31st of October 2023
Duration: 1 hour On Tuesday, 31 October, the EuroCham Tax Committee held its latest meeting and covered the following points:...
Tax Committee Meeting on 13 of June 2023
Duration: 1 hour On Tuesday 13th June, the EuroCham Tax Committee held their second meeting of the year to discuss the current...
Tax Committee Meeting on 28 of February 2023
Duration: 1 hour The Tax Committee raised several challenges from their last committee meeting on Tuesday, 28th of February...
Publications
White Book 2027
The White Book 2027 is a collective expression of the views of EuroCham member companies on...
White Book 2019
The White Book 2019 is a collective expression of the views of EuroCham member companies on...
White Book 2016
The White Book 2016 is a collective expression of the views of EuroCham member companies on...
White Book 2017
White Book 2017: Trade and Investment Policy Recommendations
White Book 2024
A set of recommendations has been raised by EuroCham Committees Members which you could find it in...