Breaking News

27
Mar
2020
Client Alert: NBC implements measures to ease impact of COVID-19 on the banking and finance sector
NBC IMPLEMENTS MEASURES TO EASE IMPACT OF COVID-19 ON THE BANKING AND FINANCE SECTOR The spread of the novel coronavirus is creating a global emergency situation and negatively impacting almost every country in the world, including Cambodia. In response to this viral pandemic, the Royal Government of Cambodia, as well as the National Bank of […]
26
Mar
2020
MLVT Requires Updated Employee List
MLVT REQUIRES UPDATED EMPLOYEE LIST On 23 March 2020, in response to the spreading of COVID-19, the Ministry of Labor and Vocational Training (“MLVT”) issued notification 009/20 requiring all employers to provide an updated list of the contact telephone numbers of all employees to the Department of Labor Inspection of the MLVT by 26 March 2020. […]
26
Mar
2020
Who pays self-quarantined employees? Cambodian Labor Law facing the COVID-19 pandemic
Sickness is a paid leave permitted by the Labor Law (Article 169). Therefore, during sickness, employer needs to pay the salary of his employee. Highlights of this note If an employee falls sick, who pay the salary? What if an employee wants to stay home to take care of children or school closed or child […]
23
Mar
2020
COVID-19 Impact of the New Consumer Protection Law in Cambodia
With the emergence and spread of COVID-19, the sale of protective masks and antiseptic disinfectant have greatly increased to the extent that it has become difficult to buy them at a reasonable price. Download article
27
Nov
2019
The Impact of the 2019 Construction Law On Property Development in Cambodia
In the wake of the tragic and fatal building collapse in Sihanoukville June this year, the new and hotly debated Construction Law has come into force on 2 November 2019 and is now set to become a real factor which will take into account in a wide range of investment projects in Cambodia. Highlights The […]

Legal Updates

27
Mar
2020
Client Alert: NBC implements measures to ease impact of COVID-19 on the banking and finance sector
NBC IMPLEMENTS MEASURES TO EASE IMPACT OF COVID-19 ON THE BANKING AND FINANCE SECTOR The spread of the novel coronavirus is creating a global emergency situation and negatively impacting almost every country in the world, including Cambodia. In response to this viral pandemic, the Royal Government of Cambodia, as well as the National Bank of […]
26
Mar
2020
MLVT Requires Updated Employee List
MLVT REQUIRES UPDATED EMPLOYEE LIST On 23 March 2020, in response to the spreading of COVID-19, the Ministry of Labor and Vocational Training (“MLVT”) issued notification 009/20 requiring all employers to provide an updated list of the contact telephone numbers of all employees to the Department of Labor Inspection of the MLVT by 26 March 2020. […]
26
Mar
2020
Who pays self-quarantined employees? Cambodian Labor Law facing the COVID-19 pandemic
Sickness is a paid leave permitted by the Labor Law (Article 169). Therefore, during sickness, employer needs to pay the salary of his employee. Highlights of this note If an employee falls sick, who pay the salary? What if an employee wants to stay home to take care of children or school closed or child […]
23
Mar
2020
COVID-19 Impact of the New Consumer Protection Law in Cambodia
With the emergence and spread of COVID-19, the sale of protective masks and antiseptic disinfectant have greatly increased to the extent that it has become difficult to buy them at a reasonable price. Download article
28
Jan
2020
How Are Power Projects Taxed in Cambodia?
One of the key tax considerations points which should be kept in mind in any investment project into Cambodia is the availability of the benefits under Cambodia’s Investment incentive, specifically the tax incentives once the investment project is registered as a qualified investment project (“QIP”). Highlights Typical power plant project structure with QIP status The […]
More Legal Updates

Tax Updates

23
Mar
2020
COVID-19 Impact of the New Consumer Protection Law in Cambodia
With the emergence and spread of COVID-19, the sale of protective masks and antiseptic disinfectant have greatly increased to the extent that it has become difficult to buy them at a reasonable price. Download article
28
Jan
2020
How Are Power Projects Taxed in Cambodia?
One of the key tax considerations points which should be kept in mind in any investment project into Cambodia is the availability of the benefits under Cambodia’s Investment incentive, specifically the tax incentives once the investment project is registered as a qualified investment project (“QIP”). Highlights Typical power plant project structure with QIP status The […]
26
Jul
2019
Client Alert: GDT tightens the definition of zero-rated VAT export services
CLIENT ALERT: GDT TIGHTENS THE DEFINITION OF ZERO-RATED VAT EXPORT SERVICES When applying Value Added Tax (“VAT”), a key consideration is the place of delivery of the goods or services, which is often determined by reference to the place of consumption. If goods are consumed outside of the territory, then they are considered to be […]
15
Jul
2019
Client Alert: Double Taxation Agreement with Hong Kong
      CLIENT ALERT: DOUBLE TAXATION AGREEMENT WITH HONG KONG   In June 2019, the Royal Government of Cambodia announced that a double taxation agreement (“DTA”) was signed with the Government of Hong Kong Special Administrative Region of the People’s Republic of China (“Hong Kong”), bringing the number of DTAs signed by Cambodia to […]
7
May
2019
Client Alert: Tax treatment of seniority payments clarified and VAT exemption on recruiting and training fees
      CLIENT ALERT: TAX TREATMENT OF SENIORITY PAYMENTS CLARIFIED AND VAT EXEMPTION ON RECRUITING AND TRAINING FEES   On 11 April 2019, the Ministry of Economy and Finance issued Circular 003 to confirm the tax treatment of seniority payments introduced by a 2018 amendment to the Labor Law and the issuance of Prakas […]
More Tax Updates
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