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