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Cambodia tax publications
These tax alerts will provide information on the latest issues affecting corporates.
Cambodia tax alerts
Taxpayers reminded to file annual Tax on Income return for tax year 2024 – 11 February 2025
KHR bank account needed to request VAT refunds – 11 February 2025
Specific Tax exemption granted for domestically produced cement products – 11 February 2025
Obligation to submit 2024 financial statements to Accounting and Auditing Regulator – 27 January 2025
Soft launch of Cambodia E-Invoicing System notified – 27 January 2025
Additional guidance issued on stamp tax implementation – 20 November 2024
Incentives for voluntary amendment of tax returns extended – 12 November 2024
Guidance clarifies certain tax on salary concepts – 11 November 2024
Continuation of tax exemptions and additional tax incentives for real estate sector – 11 November 2024
Guidance issued on income and expense allocation among related parties – 30 October 2024
GDT outlines procedure to apply for permanent business cessation– 23 October 2024
Guidance addresses tax obligations related to real estate leases – 23 October 2024
Withholding tax and specific tax rates reduced for certain airline activities - 19 August 2024
Special tax audit unit established within General Department of Taxation - 31 July 2024
Tax incentives available to encourage enterprises to transition to formal economy – 5 July 2024
MEF issues regulations on tax on income incentives for expansion of QIPs – 5 July 2024
Enterprises and Non-profit organizations (NPOs) are encouraged to reduce use of Khmer language in accounting records – 12 June 2024
Minimum tax exemption available for qualified investment projects - 13 May 2024
Various tax regulations updated - 13 May 2024
Guidance on tax incentives for education sector issued by MEF – 3 May 2024
Guidelines for small enterprises changing status to medium-sized or large taxpayers – 3 May 2024
GDT e-Administration app created to submit administrative letters – 18 April 2024
ACAR extends deadline for 2021 and 2022 for enterprises not subject to independent audit – 5 April 2024
Prakas provides various tax incentives for tourism sector enterprises – 6 March 2024
PTOI for garment and textile sector may be suspended under certain conditions – 6 March 2024
Guidance offers incentives for amending tax returns voluntarily – 15 February 2024
GDT notification provides annual market interest rates for 2023 loans – 7 February 2024
Guidance explains how to request use of special accounting period – 7 February 2024
Notification issued on filing of annual Tax on Income return for tax year 2023 – 2 February 2024
Notification extends various tax exemptions and tax incentives for real estate sector – 23 January 2024
GDT issues clarification on Double Tax Agreement benefits in Cambodia – 19 January 2024
Obligations to submit 2023 financial statements to Accounting and Auditing Regulator – 19 January 2024
Changes introduced to export-import goods inspection procedures – 19 January 2024
Documentation of deductible expenditure for enterprises receiving supplies from certain farmers – 12 January 2024
Implementation date of GDT letters and notifications – 22 December 2023
Tax incentives for local film producers – 6 December 2023
Accounting and Auditing Regulator provides incentives for all enterprises – 6 December 2023
Sub-decree providing rates for signboard tax – 20 October 2023
Cambodia Tax Alert-Amendments to rate and basis of public lighting
tax – 20 October 2023
Extension of deadline to pay property tax and unused land tax – 6 October 2023
New procedure for requesting VAT credits and refunds issued – 22 September 2023
Specific tax rates on locally-produced non-alcoholic beverages revised - 28 August 2023
Sub-decree on the implementation of Law on Investment - 18 July 2023
Procedure to amend Tax on Income (TOI) returns via e-filing system - 26 May 2023
Rules to implement VAT on foreign e-commerce activities amended - 9 February 2023
Updates on Implementation of ATDD – 3 February 2023
Implementation of VAT on foreign e-commerce activities: Rules and procedures updated – 5 January 2022
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.