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Instruction on work permits for a foreign employer

IMPOSITION OF VAT UNDER STATE CHARGE ON BASIC MEALS FOR DAILY LIVING OF CITIZENS

On 19 November 2025, the Ministry of Economy and Finance (“MEF”) has issued a new Prakas introducing updated procedures and extending tax incentives for enterprises operating in Cambodia’s agricultural sector. This Prakas aims to promote agricultural productivity, enhance competitiveness, and support domestic supply and export activities.

On 2 December 2025, The General Department of Taxation (“GDT”) has issued Instruction No. 37705 on the Procedures for Tax Declaration of Transactions Incurred and Recorded in Accounting Prior to Payment.

On 2 December 2025, The General Department of Taxation (“GDT”) has issued Instruction No. 37706 on the Procedures for Tax Declaration of Transactions Incurred and Recorded in Accounting Prior to Payment in the Online Business Tax Filing System (e-Filing).

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.