柬埔寨的新税法
新《税法》于2023年5月16日根据NS/RKM/0523/004号皇家法令紧急颁布（"《税法》"），因此从2023年5月17日起生效。《税法》废除了1997年2月24日的旧税法及其2003年3月31日的修正案。在本法律资讯中，我们重点介绍《税法》的主要特点。
Abrogation of Prakas No. 087 on Land Development
On 19 May 2023, the Ministry of Land Management, Urban Planning and Construction issued Prakas No. 083 on the Abrogation of Prakas No. 087 on Land Development to effectively abrogate Prakas No. 087 on Land Development dated 11 May 2018 ("Prakas No. 087"). Land development permits and the relevant requirements and processes in relation thereof as provided for under Prakas No. 087 are no longer imposed.
Managing Greenwashing Risks: A Southeast Asian Lens
As governments, corporates and individuals double down on efforts on their sustainability and environmental, social and governance (ESG) agenda, there are emerging concerns of "greenwashing" and whether products and services labelled as "green" or "sustainable" are indeed so. What exactly is "greenwashing" and are there legal and regulatory frameworks in place to deal with this?
In this Guide, we aim to provide you with the state of play in the greenwashing legal landscape from a Southeast Asian perspective. Each Country Chapter provides a summary of the existing laws and regulations in each of the nine Southeast Asia jurisdictions that are available for enforcing against greenwashing, as well as some of their key regulators' approaches and initiatives to set clear and enforceable standards on green claims, green credentials, green products or green investments.
Cambodia's New Law on Taxation
The new Law on Taxation was promulgated on 16 May 2023 by virtue of Royal Kram No. NS/RKM/0523/004 ("Law on Taxation") on an urgent basis and therefore has come into force from 17 May 2023. The Law on Taxation abrogates the old law on taxation dated 24 February 1997 and its amendment dated 31 March 2003. In this Update, we highlight key features of the Law on Taxation.
New Regulations on Investigation and Recall of Unsafe or Non-compliant Foods
On 6 January 2023, the Royal Government of Cambodia adopted the Sub-Decree No. 13 ANKr.BK on Conditions, Formalities, and Procedures of the Investigation and Foods Recall ("Sub-Decree"), aiming to protect and prevent negative impact on consumers' health and benefits. To crystalise the implementation process of the Sub-Decree, the Ministry of Commerce issued the Prakas No. 080 on Form and Formality to Recall Unsafe Foods or Foods Non-compliant with Technical Foods Regulations ("Prakas"), which came into force on 22 February 2023. This Update highlights the key features of the Sub-Decree and the Prakas.
电信设备身份登记的二级法令
2023年2月3日，柬埔寨王国政府颁布了关于使用SIM模块的电信设备身份登记的第41号二级法令，旨在：（i）防止和限制使用假SIM模块的设备、赃物和非法进口的设备；（ii）保护消费者的健康、安全和权利；（iii）提高电信服务质量；（iv）鼓励诚实和透明的市场竞争；以及（v）加强国家税收。本更新报告简要介绍强调《二级法令》的主要特点。