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<h1>Tax & Governance Committee</h1>

Words from the Chairperson

Our collective impact depends on strong member engagement, enabling us to advocate effectively for a transparent and predictable tax environment in Cambodia through continuous dialogue, technical collaboration, and timely knowledge sharing.

 

Ms. Linda Oum

HEINEKEN CAMBODIA

Committee leadership

Ms. Linda Oum

Ms. Linda Oum

Vice-Chairperson

HEINEKEN CAMBODIA

Committee Members 

ANANT LAW FIRM

ADVANCE GRAND FORMULA

CAMBODIA INVESTMENT MANAGEMENT

DELOITTE CAMBODIA

DFDL

DHL EXPRESS

ERNST & YOUNG CAMBODIA

GINGER SOFRECO

GRANT THORNTON CAMBODIA

HBS LAW

HEINEKEN

KPMG CAMBODIA

MORISON KAK & ASSOCIES

R&T SOK & HENG LAW OFFICE

SOK SIPHANA & ASSOCIATES

 

 

Issue tackled

Tax Database

2 Jun 2026

Develop an online database containing specific positions or interpretations on various tax provisions.

Voluntary Disclosure

13 May 2026

Continue offering voluntary disclosure options to taxpayers for previous tax irregularities prior to an audit notification being issued.

Visa Policy

13 May 2026

Cambodia’s visa framework continues to reflect a cautious and traditional approach, lagging...

Extension of Former Tax Liability

13 May 2026

Amend the article 215 of the law on taxation to establish, by principle, a limited liability for the now owner of a company.

Issue Solved

Benefit of Doubt for Taxpayers

10 Jun 2026

Give the benefit of the doubt to taxpayers where taxpayers have been consistently tax compliant and acting in good faith.

Committee Activities

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Past Meetings

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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...

Publications

White Book 2027

White Book 2027

The White Book 2027 is a collective expression of the views of EuroCham member companies on...

White Book 2019

White Book 2019

The White Book 2019 is a collective expression of the views of EuroCham member companies on...

White Book 2016

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

White Book 2017: Trade and Investment Policy Recommendations

White Book 2024

White Book 2024

A set of recommendations has been raised by EuroCham Committees Members which you could find it in...

Committee Activities

EuroCham Tax Committee Meeting – Tuesday, 18 November 2025

Duration: 1 hour The EuroCham Tax Committee convened on Tuesday, 18 November 2025, to elect its new Vice-Chairperson. This year’s election reflects the Committee’s commitment to broadening participation and creating greater opportunities for members from non-tax...

Tax Committee: Looking Ahead to 2026

Duration: 1 hour On Monday, 9 March, EuroCham Tax Committee leadership concluded a productive session to map out its action plan for 2026, focusing on strengthening policy advocacy and addressing key tax challenges faced by members.   Discussions centred on Tax Forum...

Tax Forum 2024

Duration: 1 hour EuroCham Cambodia and The American Chamber of Commerce in Cambodia Association (AmCham) proudly hosted the Tax Forum 2024 at Sofitel Phnom Penh Phokeethra, bringing together top tax professionals, industry experts, government officials, and businesses...

Tax Committee Event: Unpacking the new law on Taxation

Unpacking the new law on taxation The EuroCham Tax Committee hosted a Breakfast Talk to explain to the audience the New Law on Taxation, effective since the 16th of May 2023, all of its effects. Indeed this new law gives the tax department broader powers, increases...

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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 for 2025 and discuss upcoming regulations related to taxation in Cambodia. For the coming year, the 𝐓𝐚𝐱 𝐂𝐨𝐦𝐦𝐢𝐭𝐭𝐞𝐞 𝐚𝐢𝐦𝐬 𝐭𝐨 𝐬𝐮𝐩𝐩𝐨𝐫𝐭 𝐭𝐡𝐞...

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 to reflect on the forum and discuss potential improvements for next year. The committee took the opportunity to nominate its leadership for...

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 several tax related issues for the second time of the year. Here are the key takeaways: Tax-related issues: To promote fairness and efficiency...

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 address various tax-related issues and strategies to create a favourable tax environment in Cambodia with the following points: Simplifying...

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: After years of dedication to the committee, Mr. Chum Socheat is stepping as co-chairman. Dr. Antoine Fontaine will continue his...

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 system and its challenges. Key points from the meeting:  The committee is organizing a Breakfast talk on the latest tax updates on...

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 2023.  The topics discussed are the following: the governance of the Tax Committee, the activities of the committee going, any discussion on the...

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