Welcome to Rajah & Tann Sok & Heng Law Office
Based in Phnom Penh, the capital of Cambodia, Rajah & Tann Sok & Heng Law Office (RTSH) is one of Cambodia’s most highly regarded full service law firms. We provide incisive, high quality legal services to domestic and international clients, on their most complex and challenging local and cross-border transactions, as well as their day-to-day operations.
RTSH won various awards from independent publications such as The Legal 500 and Asialaw. We are also recognised as a leading law firm in Cambodia by Chambers & Partners, and IFLR1000.
Our reputation is built on helping clients achieve their goals, by combining international outlook and standards with in-depth local expertise. We provide our clients with expert guidance through the intricacies of Cambodia’s legal system, and help them find creative and commercial solutions to issues and risks. To optimise our clients’ trust and reliance on our services and expertise, the firm operates under stringent standards of loyalty and with the highest ethical and professional principles.
We advise clients in a wide range of practice areas, across the corporate and commercial spectrum, and we have particular expertise in a number of important industry sectors, including banking & finance, capital markets, mergers & acquisitions, real estate, construction & projects, foreign investment approvals, technology, intellectual property, media & telecommunications and energy & resources. As a member of the Rajah & Tann Asia network, we are strategically placed to meet your legal needs not just in Cambodia, but also throughout Asia.
Latest Viewpoints
Instruction on Tax Obligation for Members of the Board of Directors or Company Directors
On 20 June 2025, the General Department of Taxation (“GDT”) issued Instruction No. 19116 GDT on Tax Obligation for Members of the Board of Directors or Company Directors (“Instruction”). This Instruction reaffirms the obligation of Tax on Salary and Withholding Tax for resident and non-resident employees. GDT further urges all directors, managers, or owners of all enterprises to thoroughly examine and effectively implement this Instruction from the date of signing.
This Update sets out a high-level summary of the key features outlined under this Instruction.
Instruction on the Building of Telecoms Infrastructure in Designated Areas or Constructions
On 16 June 2025, the Ministry of Land Management, Urban Planning and Construction issued Instruction No. 001 on the Building of Telecommunications Infrastructure in Towns, Residential Areas, Borey, Co-Owned Buildings, Commercial Buildings, Shopping Malls, Industrial Areas, Special Economic Zones, and Other Designated Areas or Constructions (“Instruction”). In line with the 2015 Telecommunications Law and 2019 Construction Law, this Instruction aims to advise (i) construction owners, (ii) developers of boreys, and (iii) investors of industrial areas, special economic zones, tourism resorts, or other designated areas, to ensure that telecommunications infrastructure therein is efficient, modern, safe, environmentally friendly, and capable of supporting socio-economic development and high-quality public services.
In this Update, we highlight some of the key features of the Instruction.
Prakas on the Issuance of Infrastructure Bonds
On 30 May 2025, the Non-Bank Financial Services Authority issued Prakas No. 046 on the Issuance of Infrastructure Bonds (“Prakas”). This Prakas sets out conditions and procedure for the issuance of infrastructure bonds, as well as further obligations following the issuance, with the aim of ensuring effectiveness, accountability, and transparency.
This Update sets out a high-level summary of key requirements and features specified in the Prakas.
“Rajah & Tann Sok & Heng Law Office is sophisticated and professional in its approach and is a well-established firm.
