In April 2024, the General Department of Taxation (“GDT”) of Cambodia introduced its long-awaited Manual on the Methods and Procedures of Tax Audits, also referred to as the “Tax Audit SOPs.” This comprehensive document includes updated guidelines for tax audit procedures and aims to enhance the effectiveness and transparency of tax audits. Currently, the GDT […]

On 23 July 2024, the General Department of Taxation (“GDT”) held a workshop Standard Operating Procedures (“SOP”) for Tax Audit and Tax Crime Investigation. The workshop featured prominent speakers, including H.E. Mr. Kong Vibol, Director General of the GDT, Neak Oknha Kith Meng, President of the Cambodian Chamber of Commerce, and Mr. Edwin Vanderbruggen, Senior […]

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。

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.

The deadline for voluntary self-correction of tax returns is fast approaching, with only 30 days left for taxpayers to rectify their past tax returns without incurring penalties. Refer to our previous article: “The Power of Forgiveness: How Cambodia is Offering Unprecedented Tax Savings for the Confession of Past Unpaid Taxes“, Cambodia’s General Department of Taxation […]

Introduction In an attempt to break the logjam of outstanding tax audit disputes, the General Department of Taxation (“GDT”) in Cambodia has been actively working to make progress on these cases. Recent findings from a study that VDB Loi conducted in early March 2024 on Cambodian tax audits processing identified areas for improvement, including audit […]

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 […]

The promulgation of Sub-Decree 49 ANKr. BK (referred to as the “New Sub-Decree”) on Value Added Tax (“VAT”) marks a positive update to the existing taxation framework, particularly the 1999 Sub-decree 114 ANKr.BK on VAT. Enacted by the General Department of Taxation (“GDT”) on 11 March, 2024, this new Sub-Decree introduces important updates and amendments […]

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。

Early in 2024, the General Department of Taxation (“GDT”) issued a new regulation to incentivize taxpayers to make revisions to their earlier tax returns. The unstated but nevertheless clear objective of the GDT is to encourage taxpayers who are or become aware of past under- or misdeclarations to voluntarily and unprompted make the necessary corrections […]

この度、VDB Loiカンボジアは、カンボジア税務小冊子を日本語版で発行いたしました。ご参考までに、ご利用してください。

Tax season is upon us, and this year, Cambodia’s General Department of Taxation (“GDT”) is offering a helping hand to self-assessment taxpayers through Prakas 071. This new regulation promulgated on 30 January 2024, provides a unique opportunity to correct past tax declarations made due to misunderstandings or confusion, without facing hefty penalties and interest charges. […]

Prime Minister Samdech Thipadei Hun Manet focused on tax issues quite a bit in his remarks during the 19th Government-Private Sector Forum on 13 November 2023. Below are highlights of some of the most important tax incentives he is promoting. Incentives for Qualified Investment Projects (“QIPs”): Exemption from 1% Prepayment of Tax on Income (“PTOI”) […]

If you think air travel already got too expensive, you will not be happy to hear that ticket prices to and from Cambodia might be ready to fly even higher. On 26 September 2023, a recent industry meeting facilitated by the International Air Transport Association (IATA), the airport operator and the General Department of Taxation […]

VDB Loi’s Edwin Vanderbruggen and Laysym Sim facilitated the technical input at a consultation between Eurocham, Amcham and the GDT on 5 October 2023 at the GDT head office. Here is a selection by us of some of the key things that were discussed which may have practical impact for businesses and investors. Much of […]

On 8 August 2023, the Ministry of Economy and Finance issued Instruction No. 018 MEF.NT.GDT (the “Instruction”) to provide guidance to taxpayers on the procedures for claiming value added tax (“VAT”) credits and refunds. The Instruction aims to facilitate the VAT refund process, reduce uncertainties and disputes, and encourage voluntary compliance from taxpayers.

The Specific Tax rate for non-alcoholic beverages produced and supplied locally will be adjusted and determined as follows, effective 1 September 2023: Separately, the Specific Tax base must be implemented as it is being done currently in accordance with the contents of Prakas No. 012 MEF.PrK dated 14 January 2020 for the Adjustment of Determining the Specific […]

This instruction was issued to advise all entities involved in cigarette importation or the distribution of imported cigarettes on the implementation of value added tax (“VAT”), as outlined below:

The General Department of Taxation (“GDT”) issued a notification to notify taxpayers under the self-declaration regime of their obligation to file the 2022 annual tax on income return and to pay tax as follows:

The General Department of Taxation (“GDT”) issued a notification announcing the 2022 market interest rates for loans. The rates were determined by calculating the average annual interest rate of 11 large local commercial banks. They are as follows: The above interest rates are to be used for the implementation of withholding tax obligations on fringe […]