DFDL Cambodia - Tax Plus

On the occasion of Khmer New Year, we wish you good fortune, joy, prosperity, and success in all your endeavors.

💡 On 3 April 2026, the Ministry of Economy and Finance issued Instruction No. 006 providing for the State borne VAT on the supply of diesel and liquefied petroleum gas. This measure is part of the Royal Government of Cambodia’s continued efforts to ease cost of living pressures arising from sustained increases in international fuel prices. 📖 To read the full alert, click here: https://www.dfdl.com/insights/legal-and-tax-updates/cambodia-instruction-no-006-mef-gdt-on-the-value-added-tax-vat-state-borne-on-the-supply-of-diesel-and-lpg-products/

💡 On 26 March 2026, the Royal Government of Cambodia issued Sub-Decree No. 52 on the adjustment of customs import duty and export tax rates on certain goods, with the objective of supporting electric mobility, clean energy usage, and selected manufacturing activities. 📖 To read the full alert, click here: https://www.dfdl.com/insights/legal-and-tax-updates/cambodia-adjustment-of-customs-duty-and-export-tax-rates-on-certain-goods/

💡 On 20 March 2026, the Ministry of Economy and Finance issued Instruction No. 003 introducing a reduction of Value Added Tax on the imported enterprise and domestic supply enterprise of regular gasoline and diesel fuel. This measure aims to mitigate the impact of rising international oil prices and reduce living costs. 📖 To read the full alert, click here: https://www.dfdl.com/insights/legal-and-tax-updates/cambodia-reduces-vat-on-regular-gasoline-and-diesel/

💡 The General Department of Taxation issued Instruction No. 37705 on 2 December 2025 to provide comprehensive operational guidance on the accrual accounting basis for tax purposes in alignment with Cambodia’s International Financial Reporting Standards requirements. 📖 To read the full alert, click here: https://www.dfdl.com/insights/legal-and-tax-updates/cambodia-procedures-for-recording-and-declaring-taxes-on-transactions-that-occur-and-are-recorded-in-accounting-prior-to-payment/

💡 The Ministry of Economy and Finance issued Prakas No. 948 on 17 November 2025 to provide VAT on specific basic food items as a state burden to reduce cost-of-living pressures. 📖 To read the full alert, click here: https://www.dfdl.com/insights/legal-and-tax-updates/cambodia-prakas-no-948-on-state-borne-value-added-tax-on-basic-food-items-for-daily-life/

💡 The Ministry of Economy and Finance has issued Circular No. 024, dated 31 December 2025, providing important clarification on the withholding tax exemption applicable to royalty and interest payments made between taxpayers under the self assessment regime. 📖 To read the full alert, click here: https://www.dfdl.com/insights/legal-and-tax-updates/cambodia-mef-circular-024-on-withholding-tax-exemption-for-royalty-and-interest-payments-among-self-assessment-taxpayers/

💡 On 11 February 2026, the General Department of Taxation issued Notification No. 5097 announcing the annual market interest rates applicable to related party loans for the 2025 tax year. This Notification, issued in accordance with Instruction 14256 dated 12 May 2025. 📖 To read the full alert, click here: https://www.dfdl.com/insights/legal-and-tax-updates/cambodia-notification-no-5097-annual-market-interest-rates-for-related-party-loans-for-2025/

💡DFDL Cambodia would like to take this opportunity to wish all our readers a healthy, happy and prosperous 2026. As we start the new year and come back to the office, we have put together this update to remind readers of the most recent and salient legal, tax and accounting annual compliance obligations for enterprises in Cambodia. 📖 To read the full alert, click here: https://www.dfdl.com/insights/legal-and-tax-updates/cambodia-2026-annual-compliance/

💡 The Cambodian government has officially announced a further postponement of the 20% Capital Gains Tax on immovable property, with implementation now deferred to 1 January 2027. 📖 To read the full alert, click here: https://www.dfdl.com/insights/legal-and-tax-updates/cambodia-capital-gains-tax-deferred-again-real-estate-relief-but-share-transfers-still-in-scope-from-2026/

🎓Don't miss this event! As industries evolve in the era of AI and digital disruption, understanding the impact on workforce structures has never been more critical. During this transformation, missteps can lead to legal complexity and potential liabilities, making a clear understanding of regulatory frameworks and best practices essential. DFDL is proud to bring together leading experts for Workforce Restructuring During Economic Uncertainty and AI Transformation, a morning workshop on Thursday, 15 January 2026. Our distinguished speakers will share insights on how businesses can navigate AI-driven change, manage workforce restructuring, and remain resilient in a fast-changing economy. Register now: https://url.au.m.mimecastprotect.com/s/1qlKCYWLkWt37vrOCVs1Fx_Q3A?domain=eurochamcambodia.glueup.com

💡 On 23 December 2025, the General Department of Customs and Excise issued Notification No. 6069/25, introducing substantial reductions in customs duty and specific tax rates on a range of imported goods. 📖 To read the full alert, click here: https://www.dfdl.com/insights/legal-and-tax-updates/cambodia-revised-customs-duty-and-tax-rates-on-certain-goods-effective-1-january-2026/

💡On 30 October 2025, the General Department of Taxation has issued Notification No. 34236, postponing the application of Capital Gains Tax under Prakas No. 496 MEF dated 18 July 2025. 📖 To read the full alert, click here: https://www.dfdl.com/insights/legal-and-tax-updates/cambodia-postponement-of-the-application-of-capital-gains-tax-under-prakas-no-496-mef-dated-18-july-2025/

💡 On 9 October 2025, the General Department of Taxation issued Notification no. 32322 extending the deadline for Tax on Immovable Property payment for 2025 to 31 December 2025 (Previously 30 September 2025). 📖 To read the full alert, click here: https://www.dfdl.com/insights/legal-and-tax-updates/cambodia-extension-of-2025-tax-on-immovable-property-declaration-deadline/

🚨 𝗔𝗴𝗲𝗻𝗱𝗮 𝗦𝗻𝗲𝗮𝗸 𝗣𝗲𝗲𝗸! The 𝟮𝟬𝟮𝟱 𝗟𝗮𝗯𝗼𝘂𝗿 𝗪𝗼𝗿𝗸𝘀𝗵𝗼𝗽 is just around the corner and this year’s theme tackles one of the biggest challenges facing employers today: 𝗪𝗼𝗿𝗸𝗳𝗼𝗿𝗰𝗲 𝗥𝗲𝘀𝘁𝗿𝘂𝗰𝘁𝘂𝗿𝗶𝗻𝗴 𝗗𝘂𝗿𝗶𝗻𝗴 𝗘𝗰𝗼𝗻𝗼𝗺𝗶𝗰 𝗨𝗻𝗰𝗲𝗿𝘁𝗮𝗶𝗻𝘁𝘆 𝗮𝗻𝗱 𝗔𝗜 𝗧𝗿𝗮𝗻𝘀𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻. Here’s what to expect on: 🔹 Opening insights on Cambodia’s 𝗰𝗵𝗮𝗻𝗴𝗶𝗻𝗴 𝗹𝗮𝗯𝗼𝘂𝗿 𝗹𝗮𝗻𝗱𝘀𝗰𝗮𝗽𝗲 and upcoming 𝟮𝟬𝟮𝟲 𝗿𝗲𝗴𝘂𝗹𝗮𝘁𝗼𝗿𝘆 𝘂𝗽𝗱𝗮𝘁𝗲𝘀 🔹 Regulatory and tax deep dives into 𝗿𝗲𝘀𝘁𝗿𝘂𝗰𝘁𝘂𝗿𝗶𝗻𝗴, 𝘀𝗲𝘃𝗲𝗿𝗮𝗻𝗰𝗲, 𝗮𝗻𝗱 𝗰𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲 🔹 Fireside chat on 𝗹𝗮𝗯𝗼𝘂𝗿 𝗰𝗹𝗮𝗶𝗺 𝗰𝗮𝘀𝗲 𝗽𝗿𝗲𝗽𝗮𝗿𝗮𝘁𝗶𝗼𝗻 🔹 Panel discussion on the future of work — 𝗔𝗜, 𝗛𝗥 𝘁𝗿𝗮𝗻𝘀𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻, 𝗮𝗻𝗱 𝗰𝗿𝗼𝘀𝘀-𝘀𝗲𝗰𝘁𝗼𝗿 𝗽𝗲𝗿𝘀𝗽𝗲𝗰𝘁𝗶𝘃𝗲𝘀 Seats are limited – 𝗿𝗲𝗴𝗶𝘀𝘁𝗲𝗿 𝘁𝗼𝗱𝗮𝘆𝗿𝗲𝗴𝗶𝘀𝘁𝗲𝗿 𝘁𝗼𝗱𝗮𝘆: https://lnkd.in/gkzjYTZc

📝 Unlock the latest insights and stay ahead in Cambodia’s fast-evolving trade landscape with the newly released DFDL Cambodia Customs Guide 2026 — your essential resource for navigating customs regulations and compliance. Authored by DFDL experts Clint O'Connell (DFDL Cambodia’s Managing Director and Head of Cambodia Tax and Customs Practice), Diberjohn Balinas (Cambodia Tax Partner), and Kosal Dun (Senior Manager of Cambodia Customs and Compliance Practice), the guide offers practical insights for customs professionals, import/export businesses, legal advisors, and investors. It covers key procedures, duties, taxes, and trade agreements, designed to help businesses stay compliant and competitive. ➡️ Click here to download: https://www.dfdl.com/insights/content-hub/publications/cambodia-customes-guide-2026/

💡 On 25 August 2025, the Ministry of Economy and Finance issued Prakas 671, which introduces updated procedures for licensing and operating Customs Bonded Warehouses in Cambodia. This new Prakas repeals the earlier Prakas 116 dated 15 February 2008, reflecting the government’s efforts to modernize customs administration, improve compliance, and align with international best practices. 📖 To read the full alert, click here: https://www.dfdl.com/insights/legal-and-tax-updates/cambodia-new-rules-for-customs-bonded-warehouses-under-prakas-671/

📢 We are glad to share that 𝐈𝐁𝐂𝐂 is organizing a “𝐁𝐫𝐞𝐚𝐤𝐟𝐚𝐬𝐭 𝐓𝐚𝐥𝐤 𝐨𝐧 𝐂𝐚𝐦𝐛𝐨𝐝𝐢𝐚 𝐂𝐮𝐬𝐭𝐨𝐦 2025” partnering with 𝐃𝐅𝐃𝐋 a renowned Consulting and Tax firm in Cambodia and Southeast Asia. 🌐 This breakfast talk will update businesses, exporters, importers and stakeholders on latest custom procedures and GDCE issuances, offering clarity in compliance, trade facilitation and practical business impact. 🎤 The breakfast talk will give you a platform to clarify your questions from Mr. Diberjohn Balinas, Partner of DFDL and senior government officials from General Department of Custom and Excise. ⏰ 𝐃𝐚𝐭𝐞: 9th September 2025 📍 𝐕𝐞𝐧𝐮𝐞: 8th Floor, GIA Tower, Koh Pich, Phnom Penh. 📝 𝐑𝐞𝐠𝐢𝐬𝐭𝐫𝐚𝐭𝐢𝐨𝐧 𝐋𝐢𝐧𝐤: https://forms.gle/pbWUbSxUCDX3HFNg9 ⚠️ 𝐍𝐨𝐭𝐞: There are limited seats available. The participants will be accepted on first come first serve basis.

💡 The Ministry of Economy and Finance has issued Prakas 648 MEF.PrK.GDT dated 12 August 2025 (“Prakas 648”), providing comprehensive rules on Tax on Income (ToI), Special Tax, and Value-Added Tax (VAT) for enterprises engaged in transporting passengers and/or cargo by air. 📖 To read the full alert, click here: https://www.dfdl.com/insights/legal-and-tax-updates/cambodia-issues-prakas-648-on-tax-obligations-for-airway-transport-businesses/