On the night of 14 April, the Cambodian Government ordered a number of restrictions in response to the recent rise in COVID-19 infections by means of Decision nr. 49 SR dated 14 April 2021 (“Decision 49“). The regulation was follow up by an amendment providing some additional details by Decision nr. 50 dated 17 April […]

In accordance with the recent Government directed business closures and stay-at-home orders, we would like to inform you as follows: VDB Loi in Phnom Penh will continue to operate, with the help of our cloud technology, through online processes and work-from-home.  Tax filings and government filings will continue insofar these are possible by distance/online. Tax […]

With the current drastic increase in the number of COVID-19 infections in Cambodia and to help prevent the spread of contagious diseases, the Royal Government of the Kingdom of Cambodia enacted the Law on Measures to Prevent COVID-19 and Other Fatal and Harmful Diseases on 11 March 2021 (the “COVID Law”) and Sub-Decree No. 37 […]

In response to several COVID incidents linked to international travel and foreign diplomats, the Cambodian Ministry of Health is sharpening the measures applicable to most international travelers arriving in the country.

Due to the ongoing COVID-19 situation, on 26 May 2020, the Royal Government of Cambodia (“RGC”) issued a press release on the fourth round of stimulus measures in response to the COVID-19 pandemic, which are aimed at rebuilding and promoting economic growth after the COVID-19 crisis. The newly announced package extends tax relief previously set […]

On 20 May 2020, Cambodia’s State Secretariat of Civil Aviation issued new rules for international travelers arriving in Cambodia. The new regulation addresses the problem of Cambodian and overseas nationals coming (back) to the country during the pandemic. A Cambodian national who returned from the Philippines that very same day was discovered to have COVID-19. […]

In the wake of the Royal Government of Cambodia (“RGC”)’s stimulus package in response to the COVID-19 pandemic, the General Department of Taxation (“GDT”) has introduced further tax concessions for affected businesses. On 9 April 2020, the GDT issued Notification 9648 GDT (“Notification 9648”) on Additional Tax Concessionary Measures to Support Severely Affected Sectors as a […]

In response to the current economic situation caused by the COVID-19 pandemic, and to relieve the burden on borrowers facing financial hardship, the National Bank of Cambodia (“NBC”) has issued Circular No. T7.020.001 directing banking and financial institutions (including microfinance institutions) in Cambodia (“Institutions”) to be flexible with regard to debt repayment by offering loan […]

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. Lists are to be emailed to [email protected] […]

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 […]

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.

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 Cambodia (“NBC”) is taking immediate action to steer the economy through this very difficult […]