Publications

Tax Updates: 1) Tax incentive for tourism enterprise in Siem Reap; 2) The exemption of withholding tax obligation on royalties and interest among taxpayers of the self-assessment regime; 3) Strengthening the implementation of invoicing rule for business activities of international water way transportation of goods; 4) Market interest rate for loan from related parties in 2025

Tax update: 1) The suspension prepayment of tax on income (PTOI) for garment and textile industry; 2) 1. Capital gain tax (CGT) 3) The extension of the implementation date of capital gains tax on real estate; 4) The market interest rate for annual loans in 2025; 5) Extension of the implement on notification no.020 MEF dated 31 December 2024 and section no. 1 of notification no. 014 MEF dated 09 October 2024; 6) Procedure for requesting incentives on vat state-charge for the supply of goods and services

Tax update: 1) Tax incentives for agricultural sector; 2) Vat as state burden on basic food items for people’s daily life; 3) The procedures for recording and declaring transactions incurred and recorded in accounting prior to payment; 4) The procedures for tax declaration of transactions incurred and recorded in accounting prior to payment in e-filing system.

Tax update: 1) Postponement of declaration of property tax for 2025 until 31 December 2025; 2) The procedure for implementing tax incentive under the special program to promote investment in Preah Sihanouk province; 3) The postponement of the implementation of Prakas No. 496 MEF dated 18 July 2025 on capital gain tax; 4) Obligation to declare and pay tax on salary for pregnant employees receiving the total salary before taking maternity leave

Tax update: 1) Implementation of capital gains tax under the framework of the agreement on avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; 2) DTA implementation management system; 3) The tax obligation for airway transport business; 4) Administrative measures for failure to comply with the second notification letter of incorrect tax declaration

IFRS 18 Presentation and Disclosure in Financial Statements sets new global rules on how financial statements must be structured and what disclosures must be made, without changing the underlying measurements

Tax Update: 1) The procedure for declaration Advance Tax on Dividend Distribution in the Online Tax Filing Management System (E-Filing) ; 2) The procedure for declaring Income of Commercial Gambling Enterprise in the Online Tax Filing Management System (E-Filing); 3) Amendment of Annex 1 (Negative List) of Sub-Decree on implementation of Law on Investment of The Kingdom of Cambodia