Publications

News brief

25/02/25

Cambodia Newsbrief - February 2025

1. Market interest rates of loans from related parties in 2024, 2. Reminder of annual income tax return filing for 2024

10/09/24

Cambodia Newsbrief - September 2024

1. VAT exemption on certain e-commerce financial transaction services, 2. Clarification of 1) tax relief for a rent-free period during construction, improvements or reparation and 2) claimable VAT input credit on mobile phone service charges used for business purposes, 3. Some other tax incentive measures

26/08/24

Cambodia Newsbrief - August 2024

1. Reduction of withholding tax (WHT) and specific tax (SPT) rates for airline companies, 2. Establishment of special tax audit unit under the General Department of Taxation (GDT) of the Ministry of Economy and Finance

10/06/24

Cambodia Newsbrief - June 2024

Income tax incentives for the expansion of Qualified Investment Projects (Prakas No.313 MEF dated 10 May 2024)

Research and insights