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 from outside ASEAN are still required to pay for a visa to enter the country, regardless of...
Tax & Governance Issue Tackled
Voluntary Disclosure
Continue offering voluntary disclosure options to taxpayers for previous tax irregularities prior to an audit notification being issued.