On 20 December 2016, the General Department of Taxation has issued an Instruction No. 21406 GDT to make a point on a claim for VAT input credit for purchases of goods or services.
On 01 December 2016, the National Bank of Cambodia issued a new Prakas to promote credit provision in national currency by requiring all banks and financial institutions under its supervision to have at least 10% (ten per cent) of their total loan portfolio provided in Khmer Riel. The Prakas has become effective from its date of issuance for all banks and financial institutions to start arranging the necessary to comply with the new requirement. The final deadline for full compliance by all banks and financial institutions is set to be 31 December 2019.