Business tax alerts

Issues

Cambodia tax alert 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