Business tax alerts

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Cambodia tax publications

These tax alerts will provide information on the latest issues affecting corporates.

Cambodia tax alerts

Pension fund scheme introduced - 9 November 2021

Rules and procedures set forth to implement VAT on foreign e-commerce activities - 12 October 2021

Tax authorities confirm application of mutual agreement procedure - 11 August 2021

Instructions on how to e-file annual audited financial statements - 27 July 2021

Sub-decree on implementation mechanism for VAT on foreign e-commerce - 22 April 2021  

Updates on E-commerce laws and regulations - 22 October 2020

Capital Gains Tax - 22 September 2020

Prakas on revision of statutory audit requirements - 24 July 2020

July updates - 7 July 2020

TOS exemption on 2020 seniority indemnity payments - 7 April 2020

TOI exemption granted to businesses impacted by suspension of EBA scheme - 7 April 2020

New taxable income thresholds for non-corporate business owners and tax on salary - 26 February 2020

Foreign Account Tax Compliance Act (FATCA) Guidance for Financial Institutions - 28 January 2020

2020 Law on Financial Management - 8 January 2020

Seniority Indemnity Payments Now Required - 5 August 2019

VAT guidance issued on 0% rate for export service - 19 June 2019

Customs incentives for SMEs - 12 April 2019

Tax audit - 1 April 2019

Draft Law on Financial Management FY19 - 14 December 2018 

Interest rate rules on related party loans - 30 August 2018

Petroleum tax provision - 27 June 2018

VAT refund - 19 June 2018

Tax on Income for Insurance Enterprise - 11 June 2018

Double Tax Agreement - 26 March 2018

Amendment on Classification of Taxpayers under Self-declaration Regime - 6 February 2018

New tax provisions for exploitation of petroleum and mineral resources - 11 December 2017

Lowering withholding tax on interest from overseas loans for Cambodian microfinance institutions - 15 November 2017

Cambodia transfer pricing guidelines - 13 November 2017

Ministry clarifies conditions for exemption from minimum tax - 25 July 2017

Implementation of Value Added Tax on Non-taxable Supplies - 5 June 2017

Update on registration tax - 31 May 2017 

Regulation issued on withholding tax on dividends paid to nonresidents - 26 May 2017 

Withholding Tax (WHT) on dividend distribution - 26 May 2017 

Online filing of Annual Declaration of Commercial Enterprise - 20 April 2017 

Extended deadline for filing and payment of 2016 Tax on Profit - 6 April 2017

Market interest rate on loans for 2016 - 12 February 2017

Patent Tax filing and payment obligation - 9 February 2017

Tax deduction of provisions for Doubtful Debts of Financial Institutions - 24 January 2017

New Tax on Salary threshold and rebate effectively from 1 January 2017 onward - 24 January 2017

Tax deduction of provisions for Doubtful Debts of Financial Institutions - 24 January 2017

New filing date for monthly tax return to be 20th of the following month - 16 January 2017

Amended Law on Taxation Law on Financial Management for 2017
- 3 November 2016

China and Cambodia - Agreement for the Avoidance of Double Taxation - 1 November 2016

Implementation of tax service agent licence effective from 1 January 2017  - 31 October 2016

Waive TOFB and 2017 minimum wage - 7 October 2016

Signing of Singapore-Cambodia tax - 17 June 2016

VAT on agriculture products and tax registration - 7 April 2016

Small tax payers and simplified accounting - 4 February 2016

Taxpayer classification and patent tax - 4 January 2016

MOC online re-registration - 4 January 2016

Amendment of Law on Taxation - 8 December 2015

Brochures

These brochures will provide information on Cambodia’s tax policies and regulations as well as information on our services.
 

Guide to taxation in Cambodia – 2020
Find out more about Deloitte Cambodia’s views on investment climate, setting up a business, business taxation, withholding taxes, value-added tax, other taxes, and taxes on individuals.

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