Tax Incentives for SMEs Voluntarily Registering for Tax

On 7 February 2017, the Royal Government of Cambodia enacted Sub-Decree No. 17 ANKr.BK to provide certain tax incentives to small and medium-sized enterprises that voluntarily register themselves for tax during years 2017 and 2018.

Market Interest Rates for Fiscal Year 2016

On 2 February 2017, the General Department of Taxation released Notification No. 2142 which provides for the “market rates” for determining the caps on interest rate deductions for loans in Khmer Riel and United States Dollars for the 2016 financial year.