ANANT – Legal & Tax Insights

Dear members, On 13 April 2026, the Ministry of Labour and Vocational Training (“MLVT”) issued Prakas No. 098 on the Arbitration Council, replacing Prakas No. 099 dated 21 April 2004. The new framework aligns the Arbitration Council with the 2021 amendments to the Labour Law and further strengthens Cambodia’s labour dispute resolution mechanism. 📄 For more detailed information, please refer to the attached file. For guidance, consult our legal experts: FONTAINE Antoine, Partner Join our social media channels: Telegram|LinkedIn|Facebook|Website Warm regards, ANANT Law Firm

Dear Members, On 26 March 2026, the Ministry of Labour and Vocational Training (“MLVT”) issued Notification No. 013/26 on the Temporary Additional Allowance for Transportation and Accommodation for Employers in the textile, garment, footwear, and travel goods and bag sectors are required to provide a temporary additional allowance of USD 2.50 per employee per month, effective from 1 April 2026 until further notice. 📄 For more detailed information, please refer to the attached file. For guidance, consult our legal experts: FONTAINE Antoine, Partner Join our social media channels: Telegram|LinkedIn|Facebook|Website Warm regards, ANANT Law Firm

📢 Dear Members, On 20 March 2026, the Ministry of Labour and Vocational Training (“MLVT”) announced that an additional transportation allowance of USD 2.50 per month will be temporarily provided to employees in the textile, garment, footwear, and travel goods and bag sectors, effective from 1 April 2026, until gasoline prices return to normal. 📄 For more detailed information, please refer to the attached file. For guidance, consult our legal experts: FONTAINE Antoine, Partner SOUS Sinoun, Of Counsel Connect with us for updates and support: Telegram|LinkedIn|Facebook|Website Warm regards, ANANT Law Firm

📢 Dear Members, On 19 January 2026, the Securities and Exchange Regulator of Cambodia (SERC) introduced Guideline No. 004/26, creating a clear regulatory framework for Real Estate Investment Trusts (REITs). This update allows investors to access large-scale property projects with small capital and give developers a new way to mobilize investment The guidelines include key protections such as mandatory 90% dividend distributions and strict leverage limits, which are designed to safeguard your interests and ensure market transparency. For more detailed information, please refer to the attached file. For guidance, consult our legal experts: Sophealeak ING, Managing Partner Kimhorng LAY, Senior Associate Connect with us for updates and support: Telegram|LinkedIn|Facebook|Website Warm regards, ANANT Law Firm

Dear Members, On 5 January 2026, the Royal Government of Cambodia issued Sub-Decree No. 03 ANKR.BK, introducing security, safety, and public order measures for collective accommodations, including boreys, apartments, hotels, dormitories, factories, SEZs, pagodas, and orphanages. Units managed by the Royal Cambodian Armed Forces or National Police are exempt. Operators are required to record all residents, report foreign nationals within 24 hours, verify stay documents, maintain CCTV for 90 days, and keep entry/exit logs for 1 year. Please refer to the attached file for detailed compliance guidance. For guidance, consult our legal experts: HUOY Tongkin, Partner SAN Vattanakvisal, Senior Associate Connect with us for updates and support: Telegram|LinkedIn|Facebook|Website Warm regards, ANANT Law Firm

Dear Members, The General Department of Taxation of the Ministry of Economy and Finance would like to inform all taxpayers and the public that, in accordance with the approval of Samdech Moha Bovor Thipadei Hun Manet, Prime Minister of the Kingdom of Cambodia, dated 24 December 2025, on Letter No. 12792 MEF, the Royal Government has decided to postpone the implementation of the capital gains tax on immovable property for one year. The implementation of capital gains tax on the sale or transfer of immovable property will implement on 01 January 2027. Please refer to the attached file for unofficial translation. Connect with us for updates and support: Telegram|LinkedIn|Facebook|Website Warm regards, ANANT Law Firm

Dear Members, The Self-Declared Labor Inspection for December 2025 is now open for submission. Please refer to the attached file to ensure compliance and timely submission. Connect with us for updates and support: Telegram|LinkedIn|Facebook|Website Warm regards, ANANT Law Firm

Dear members, Please be informed that the deadline for the self-declared labor inspection, previously set for 30 June 2025, has been extended to 13 July 2025. For more detailed information, please refer to the attached file. Warm regards,

Greetings, This is a friendly reminder that all employers are required to submit their labour inspection information and supporting documents through the SICMS platform between 1 June and 30 June. For more detailed information, please refer to the attached file. Warm regards,

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On 31 March 2025, the Ministry of Labor and Vocational Training issued notification no. 009/25 on extension of the deadline for 2025 foreigner work permit applications. Please find further details in the attachment.

📢 The Ministry of Labor and Vocational Training (MLVT) issued instructions for the Textile, Garment, Footwear, and Travel Products and Bags sector on Minimum Wage Implementation. Check out the latest updates to stay informed. #CambodiaLaborLaw #MinimumWage Connect with us on:Telegram|LinkedIn|Facebook|Website

📢 The National Bank of Cambodia (NBC) issued Prakas No. B7-024-735 to regulate Cryptoasset transactions and business activities. This applies to all commercial banks, payment service institutions, and legal entities intending to operate as Cryptoasset Service Providers. Check out the details to stay informed about this impact. #CryptoRegulations #NBCUpdate #CryptoAssets Connect with us on:Telegram|LinkedIn|Facebook|Website