Local Knowledge

International Standards

New NSSF Contributory Wage Thresholds: Implications for Employers and Payroll Compliance

1. Regulatory Development On 19 October 2026, the Ministry of Labour and Vocational Training (the “MLVT”) and the Ministry of Economy and Finance (the “MEF”) jointly issued Inter-Ministerial Prakas No. 234/26 on the Adjustment of the Minimum and Ceiling of...
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Tax Liability Rules for Business Transfers Share Transfers and Enterprise Mergers

The Ministry of Economy and Finance issued Prakas No. 584 on Tax Liability for Business Transfers, Share Transfers and Enterprise Mergers on 29 July 2026 (the “Prakas”). The Prakas provides guidance on the allocation of tax liabilities arising from business transfers,...
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Prakas On Conditions For Asset Management Institution

Non-performing loans (“NPLs”) in Cambodia have risen in recent years, with the NPL ratio having reached 8.1% in June 2025, according to ASEAN+3 Macroeconomic Research Office (“AMRO”). Given the rise NPLs, various policy measures have been introduced and certain...
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Tax Incentives For 2026 For Enterprises In The Tourism Sector In Siem Reap

On 30 January 2025, the Ministry of Economy and Finance (“MEF”) issued Prakas No. 122 MEF.PrK.GDT regarding the tax incentives for enterprises in the tourism sector in Siem Reap. Eligible enterprises include hotels, guesthouses, restaurants, and tour agents that are...
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New Digital Procedures For Petroleum Imports

On 31 December 2025, the Ministry of Mines and Energy (“MME”) issued Instruction No. 13122 on the Approval Procedures for Importing Petroleum and/or Petroleum Products via the National Single Window (“NSW”) (the “Instruction”). The Instruction outlines a new digital...
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