Cambodia News Brief - February 2025
1. Market interest rates of loans from related parties in 2024, 2. Reminder of annual income tax return filing for 2024
PwC Cambodia News Brief
A periodic summary of rulings and documents relating to legal, tax, and investment developments in Cambodia.
News brief (English)
Cambodia News Brief - 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
Cambodia News Brief - 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
News brief (English)
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Download PDF - 201 KB
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
Download PDF - 257 KB
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
Download PDF - 210 KB
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
Download PDF - 199 KB
Cambodia Newsbrief - June 2024
Income tax incentives for the expansion of Qualified Investment Projects (Prakas No.313 MEF dated 10 May 2024)
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News brief (Japanese)
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Cambodia Newsbrief #6 - September 2024
1. 特定の電子商取引を通じた金融サービスに対する付加価値税（VAT）の免除 2. 1）建設中、 改良中、または修理期間中の無償賃貸期間に対する税額控除の明確化、および2）事業目的で使用される携帯電話サービス料金に対する仕入VAT税額控除の明確化 3. その他の税制優遇措置
Download PDF - 338 KB
Cambodia Newsbrief #5 - August 2024
1. 航空会社に対する源泉徴収税率および特別税率の引き下げ 2. 経済財務省の税務総局（GDT）における特別税務調査部門の設立
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Cambodia Newsbrief #4 - June 2024
適格投資プロジェクトの拡張における事業所得税の優遇措置（2024年5月10日付経済財政省省令 No.313）
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Cambodia Newsbrief #3 - February 2024 (2nd Issue)
1. 外国人雇用主および従業員に対する労働許可証の交付 2. 労働許可証を取得していない外国人従業員を雇用する企業に対する罰則
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