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On 18 July 2025, the Ministry of Economy and Finance (“MEF”) issued Prakas 496 MEF.PRK on Capital Gains Tax (“CGT”). This marks a significant expansion of the tax net-gains from property, shares, and financial assets are now squarely within the tax authority’s reach from their respective effective dates.

On 10 October 2024, the Ministry of Economy and Finance (“MEF”) issued Prakas No. 626 MEF.PrK which sets forth the tax incentives for the enterprise in tourism sector such as hotel, guesthouse, restaurant and tour agent registered and has a business activity in Siem Reap province shall be entitled as follows: 1) Exempted from paying all types of monthly taxes except value added tax (VAT) and accommodation tax from July 2024 until the end of June 2025. 2) Exempted from tax on income (TOI) for year 2024. For prepayment of tax on income which was paid already shall be allowed as a tax credit for offset with tax on income for the year 2025. 3) Exempted from tax audit for the period of 2024.

On 10 October 2024, the Ministry of Economy and Finance (“MEF”) issued Prakas No. 626 MEF.PrK which sets forth the tax incentives for the enterprise in tourism sector such as hotel, guesthouse, restaurant and tour agent registered and has a business activity in Siem Reap province shall be entitled as follows: 1) Exempted from paying all types of monthly taxes except value added tax (VAT) and accommodation tax from July 2024 until the end of June 2025. 2) Exempted from tax on income (TOI) for year 2024. For prepayment of tax on income which was paid already shall be allowed as a tax credit for offset with tax on income for the year 2025. 3) Exempted from tax audit for the period of 2024.

No. 5735 GDT

No. 5367 GDT

With the deadline of the annual compliance obligations fast approaching, it is now time for all enterprises/companies to pay attention to certain annual compliance requirements for the year 2021/2022.

Tax alert No.26892 GDT

Tax alert No.002 MEF.GDT

Tax Alert No. 9839 GDT

IFRS Alert Issue 2018 - 02

Women in business 2018

Annual Improvements to IFRS Standards 2015-2017 Cycle

Women in business 2018