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We hope that you will find KPMG’s Tax Technical Update useful and we welcome the opportunity to further discuss the issues presented and their impacts on your business.
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| Corporate Update: Ministry of Labour and Vocational Training (MoLVT) _ Notification No. 038/25 on the Application for Foreign Work Permit & Employment Book for 2026 |
Corporate Update: Ministry of Commerce
Prakas 117 on the Simplified Business Registration Procedure
Corporate Update: Ministry of Commerce
Announcement No. 0051 dated 8 January 2026 on Waiver of Penalty for Companies Failing with ADCE Filing, Limiting the Penalty to the Last One Year “Announcement”
| Technical Update: New Capital Gain Tax (CGT) Prakas |
Technical Update: Tax Incentives for the Agriculture Sector, State-borne VATon Basic Food for the Daily Livelihood, Procedures for Recording and Declaring Taxes on Transactions that Occur and Are Recorded in the Accounting Records Before Payment, Suspension of Prepayment of Tax on Income (PToI) to 2028
KPMG Annual Compliance Reminders
Corporate Update: Continuing to Provide or Receive Independent Audit Services Beyond Five Years
Corporate Update: Implementation of New Minimum Wage for 2026 in the Textile, Garment, Footwear, Travel Goods, and Bag Industries
Corporate Update: Deadline Approaching: Apply for 2026 Foreign Manpower Quota by November
Corporate Update: Official Implementation of 0% Customs Duty on Eligible U.S. – Origin Goods – Effective 8 August 2025
Technical Update: Capital Gains Tax (CGT) Prakas
Technical Update: Tax Obligation for Share Premium & Tax Obligations for Board of Directors (BOD) Members or Company Directors
Corporate Update: MoE Releases New Classification of the Environmental Impact Assessment (“EIA”) for Investment Projects
Corporate Update: MLVT Releases New Regulations on the Use of the Payroll and Enterprise Book, Understanding Cambodia’s New Regulatory Requirements for Labor Subcontracting, New Guidelines on Overtime, Holiday Work, and Weekly Rest
| Corporate Update: Prakas on the Implementation of the Cambodian Reduced Financial Reporting Framework and the Digital Financial Reporting Platform & Instruction on the Procedure for Using the Digital Financial Reporting Platform for Preparing and Submitting Financial Statements to the ACAR. |
Corporate Update: Notification on the Cyber-Attack Preventative Measures
Technical Update: Rules and procedures on taxation of trust, Withholding Tax (WHT) relief for domestic airline, Supporting documents for interest between related parties
| Technical Update: Notifications on incorrect tax declarations and conduct of the tax audit program in 2025 |
Corporate Update: Extension of Deadline for 2025 Foreign Work Permits and Employment Cards (Postponed to 31 May 2025)
| Corporate Update: Cambodia-U.S. Trade Developments and Legal Measures on Rules of Origin Compliance |
| Technical Update: Prakas on Tax on Income (ToI), Standard Operating Procedures (SOPs) released by the GDT |
Corporate Update: New Mandatory Qualification Requirements for HR and Administration Personnel in Cambodia
Corporate Update: MoE Enforces Ban on Combustion of Textile and Industrial Waste
| Corporate Update: Cambodia E-Visa Fee Reductions and Streamlined Process (Effective January 1, 2025) |
| Technical Update: New Rules and Procedures for Division of Income and Expense between Related Parties |
Technical Update: (1) Extension of Incentives for Voluntary Amendment of Tax Declarations, (2) Continuation and Additions of Tax Incentives for the Real Estate Sector, (3) Stamp Duty (SD) , (4) Prakas on Tax on Salary (“ToS”)
| Technical Update: Annual Tax, Accounting, Labor, and Regulatory Compliance Reminders |
| Technical Update: (1) Implementation of Fiscal Obligations for Real Estate Leases (2) Procedures of Cessation of Business (3) Reduction of Withholding Tax (WHT) and Specific Tax (ST) for Airline Companies |
Corporate Update: New Minimum Wage for the Textile, Garment, Footwear, Travel Goods, and Bag Sectors for 2025
Corporate Update: Customs Update: New Procedures for Postal & Express Consignments
Corporate Update: Apply for 2025 Foreign Manpower Quota by November
| Corporate Update: Update on Cambodian National Single Window (CNSW): Recent Developments and Integration Status |
Technical Update: The Establishment of a Special Tax Audit Unit, Implementation of Sub-Decree on the Tax Incentives for Informal Economic Development
| Technical Update: Tax on Income (ToI) Incentives for Expanded Qualified Investment Projects (EQIPs), Minimum Tax Exemption for Qualified Investment Projects |
Corporate Update: Measures to Reduce Requirements for the Use of Khmer Language in Accounting Records and Accounting Supporting Documents
Corporate Update: New Government Incentives for Information and Broadcasting Sector Businesses
Technical Update: GDT e-Administration Application and Tax Incentives for Education Sector
| Technical Update: (1) Public Lighting Tax (2) VAT Patent and (3) Salary Threshold |
| Corporate Update: Updated List of Prohibited and Restricted Goods |
Corporate Update: MEF - Revision of Guidelines for Goods Identification and Inspection Procedures
Technical Update: Incentives for Voluntary Amendment of Tax Declarations, Market Interest Rate Loans in 2023
Technical Update: (1) Exemptions, reliefs, delay, and suspension of tax(es) applicable to the real estate sector, (2) Incentives under the Double Taxation Agreement (DTA), (3) Procedures for online amendment of the monthly tax declaration
| Corporate Update: Contribution and Implementation Date of the Voluntary Contribution Health Care Social Security Scheme for Self-Employed and Dependents of NSSF Members |
| Corporate Update: Labour–Renewal of Foreign Work Permits for the year 2024 and Provision of Foreign Work Permits to Foreign Employers |
Technical Update: Annual Tax, Accounting, Labor, and Regulatory Compliance Reminders
Corporate Update: Ministry of Economy and Finance (MoEF) – Prakas No. 788 on the Procedure of Pre-Arrival Processing ("Prakas”)
Technical Update: Implementation of the Effective Date of Notification Letters or Other Notices by the GDT
Corporate Update: Encouragement to Enterprises to Comply with their Accounting and Auditing Obligations
| Technical Update: Tax Calculation for Locally Produced Non-Alcoholic Beverages |
Corporate Update: New Minimum Wage for the Textile, Garment, Footwear, Travel Goods and Bags Sectors for the Year 2024
Technical Update: Public Lighting Tax, Advertisement Tax
Technical Update: Strengthening the Implementation of Procedures for the Use of Commercial Invoices
Corporate Update: Application for Foreign Manpower Quota for 2024
Technical Update: Procedures for Requesting VAT Input Credits and VAT Refund
Technical Update: Amendment of Specific Tax (ST) Rates on Locally Produced Non-alcoholic Beverages
Technical Update: Implementation of VAT on the Imported Cigarettes
Corporate Update: Sub Decree No. 139 ANK.BrK dated 26 June 2023 on the Implementation of the Law on Investmen
| Corporate Update: Customs Tariffs- Sub Decree on the adjustments of Customs Duty and Specific Tax Rates on Certain Goods |
| Technical Update: Exemption of Immovable Property Tax in Kampong Speu, Kandal, and Kampot |
Technical Update: Law on Taxation 2023
Technical Update: Additional Guidelines on the Implementation of Withholding Tax
Technical Update: Procedures for financial fines for violation of Competition Law
Technical Update: Amendment on the Implementation of VAT on E-commerce & Updated Procedures for Temporary Suspension or Resumption of Business Activities, and Measures on Suspension of VAT Certificate
Technical Update: E-Documents Submission system is nolonger available for Monthly and Annual Tax on Income (ToI) Declarations
Technical Update: Implementation on New Taxable Salary Thresholds
| Technical Update: Implementation of Advanced Tax onDividend Distribution |
| Technical Update: 2022 and 2023 Annual Tax, Corporate,and Accounting Compliance Obligations |
