Insights / Updates

Stay up to date with legal developments in Cambodia.

What's New

Implementation of Value Added Tax for Non-taxable Supplies

For better implementation of the Value Added Tax, the Ministry of Economy and Finance issued on 25 May 2017 Prakas No. 559 providing an exhaustive list and certain definitions of non-taxable supplies.

Implementation of Withholding Tax on Dividend Distributions

The Ministry of Economy and Finance has issued Prakas No. 518 on 5 May 2017 providing the instructions on implementation of withholding tax on dividend distributions from resident taxpayers in Cambodia to their non-resident shareholders.

Extension of Deadline of 2016 Tax on Profit Returns and Exemption of Penalty and Interest for Amendments of Filed Tax Returns

The General Department of Taxation of the Ministry of Economy and Finance issued Notification No. 5517 dated 31 March 2017 to extend the deadline for the filing of 2016 Tax on Profit Returns and the expiry date of the penalty and interest exemptions resulting from the amendment of filed tax returns to 30 April 2017.