Investing in the Lao People’s Democratic Republic (Lao PDR) presents an opportunity for investors seeking to tap into one of Southeast Asia’s emerging markets. With its strategic location bordered by China, Thailand, Vietnam, Cambodia and Myanmar, abundant natural resources, and a government committed to infrastructure development and investment promotion, the Lao PDR is poised for […]

Background The information provided below will help you understand the evolution of foreign exchange management by the Lao PDR government (the “GOL”) and the current situation. Prior to the year 2023, the GOL and its authorities took a relatively relaxed approach to managing foreign currency. Although the Law on Foreign Currency Management (dated 22 December […]

As gasoline and diesel prices continue to climb, Lao citizens are exploring alternative options, such as electric vehicles, to cut down on their daily fuel costs. Therefore, the Lao PDR, known as the “Battery of Southeast Asia,” is an ideal location for electric cars due to its affordable electricity rates. Nevertheless, because of the high […]

The Ministry of Commerce (“MOC”) and Ministry of Posts and Telecommunications (“MPTC”) announced the launch of a standard QR code verification for certificates of incorporation through the verify.gov.kh website. The verification uses blockchain technology to ensure the security of the documents. In line with the Cambodian Digital Economy and Social Policy Framework 2021-2035, this cooperation […]

With inflation on the rise, the Lao Kip losing value, and a significant presence of imported products in the market, the Lao government is implementing various strategies to address these issues, such as enforcing importation regulations, promoting locally-produced goods, and guaranteeing the safety of imported items for consumers. On 28 June 2024, the Ministry of […]

Myanmar is undergoing a digital transformation, significantly benefiting consumers and businesses through the growth of e-commerce and digital payment systems. This article examines the legal framework governing these areas, focusing on consumer protection, data privacy, and dispute resolution mechanisms. Myanmar has implemented several key laws to regulate the e-commerce sector and ensure consumer protection. The […]

2024年3月20日、カンボジア税務総局（以下「GDT」）は、看板税などカンボジアにおける様々な税金に関する重要な更新を行う9つのPrakasを発行しました。以下では、看板税について簡単に説明します。

Overview To streamline the transshipment process while maintaining national security, the Ministry of Economy and Finance issued Prakas No. 337 dated 30 May 2024 on Transshipments at Sihanoukville Autonomous Port (“PAS”), which sets out the rules and procedures for transshipment allowing the transfer of imported goods through Cambodia’s seaport for further export to their destination […]

On 20 March 2024, the General Department of Taxation (“GDT”) published nine Prakas, making significant updates to various taxes in Cambodia, including the signboard tax, immovable property rental tax, accommodation tax, and public lighting tax. Below we provide a brief overview of these updates.

On 28 May 2024, the Union of Myanmar Federation of Chambers of Commerce and Industry issued letter no. 15-2/3/13 (2149) on the submission of documents to apply for export bill receivable exemptions and import bill payment exemptions under Myanmar’s Barter Transaction Arrangement (“BTA”). The letter outlines the following procedure: However, it appears to us that […]

The Ministry of Commerce (“MOC”) recently issued Export and Import Bulletin No. 2/2024 to replace Export and Import Bulletin No. 16/2023 dated 21 December 2023, which specified 14 categories of goods that could be stored in a customs warehouse before the importer had obtained an import license from the MOC. Bulletin No. 2/2024 reduces the […]

The circular addresses foreign exchange transactions and gives new instructions for foreign airlines and shipping companies. Foreign and non-IATA airlines now need to submit specific forms (Annexure-FA(I)) instead of certain appendices listed in the Guidelines for Foreign Exchange Transactions (“GFET”)-2018. Foreign shipping companies are required to submit different annexures (Annexure-FS(I), FS(II), FS(III), FS(IV)) instead of […]

On 14 March 2024, the Ministry of Industry and Commerce issued notice no. 0609/ICC to resume the registration of operators who import and export goods and services from 18 March 2024 onwards. Import-export operators must register with the Department of Foreign Trade to be able to import or export goods and services. The Industry and […]

People tend to ignore the importance of complying with food laws and often sell food without FDA licenses in Myanmar. Efforts have been made by local authorities to tighten food production requirements, leading to the amendment of the National Food Law and a significant increase in penalties. Let’s take a closer look at the amendments: […]

On 9 April 2024, the Ministry of Land Management, Urban Planning and Construction (“MLMUPC”) officially rolled out its new digital public services, aimed at increasing efficiency, convenience, and transparency for service users. These digital public services represent a significant step in the MLMUPC’s digital revolution and the initiative is a key priority of the first […]

On 29 March 2024, the Food and Drug Board of Authority (“FDA”) issued Order No. 2/2024 addressing the production, storage, transportation, distribution, and sale of vegetable oil as blended oil. This new order establishes specific requirements for blending vegetable oils and mandates labeling guidelines. Blending requirements for vegetable oil as blended oil The FDA’s order […]

The determination and taxation of the Cambodian sourced income of international shipping liners has long posed problems in this dynamic Southeast Asian country. As a longstanding manufacturing hub, imports of raw materials and export of finished and semi-finished products are hallmarks of Cambodia’s robust economy. However, the taxation of shipping lines has been an area […]

On 4 March 2024, the Food and Authority (“FDA”) of the Ministry of Health issued Order No. 1/2024  (the “Order”) stipulating that manufacturers of branded bottled water and edible oil must apply for an FDA food production certificate before applying for any other licenses from the relevant authorities. Furthermore, it mandates that those who have […]

Vietnam is emerging as a key player in Southeast Asia’s semiconductor scene. This article examines Vietnam’s regulatory developments and framework that strengthen and provide incentives for the growth of the semiconductor sector, including tax breaks, industry support, global partnerships, and an overview of business establishment, M&A and licensing processes.

要するに、外国企業が事業を行うためにはカンボジアで事業体を登録する必要がありますが、法人である必要はありません。カンボジアの商業企業法（LCE）によると、3つの形態のいすれかを選択することができます。