Insights / Updates

Stay up to date with legal developments in Cambodia.

What's New

Market Interest Rates for Fiscal Year 2017

On 15 February 2018, the General Department of Taxation released Notification No. 2126 to provide for the market rates for determining the caps on interest rate deductions for borrowings in Khmer Riel and United States Dollar for financial year 2017.

Reclassification of Taxpayers in Cambodia

On 24 January 2018, the Ministry of Economy and Finance has issued a Prakas No.025 on the Reclassification of Taxpayers under the Self-Assessment Regime.

Implementation of Tax on Salary Changes

On 15 January 2018, the Ministry of Economy and Finance issued an Instruction providing a summary and working examples of how the changes to the monthly tax on salary will be implemented.