Insights / Updates

Stay up to date with legal developments in Cambodia.

What's New

Temporary Suspension of the Implementation of VAT on Non-Taxable Supplies on Primary Financial Services

The General Department of Taxation has temporarily suspended the implementation of value-added tax on "primary financial services".

MOI Warns Local Associations and NGOs on Compliance with Law

On 4 July 2017, the Ministry of Interior issued Notice on the Fulfillment of Obligations of Local Associations and Non-Governmental Organizations to ensure the participation of the local associations and non-governmental organizations in implementing and focusing on their obligations prescribed by the Law on the Associations and Non-Governmental Organizations.

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.