Local Knowledge

International Standards

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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Sub-decree No.03 ANKR.BK On The Management Of Safety And Security In Concentrated Residential Areas

OVERVIEW On 5 January 2026, the Royal Government of Cambodia issued Sub-Decree No. 03 ANKR.BK on the Management of Security and Safety in Concentrated Residential Areas (“Sub-Decree No. 03”). Sub-Decree No. 03 aims to strengthen social security, safety, and public...
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リーガルアップデート：集中居住区域における安全及び治安管理に関する政令第03号

概要 2026年1月5日、カンボジア王国政府は、「集中居住区域における治安および安全管理に関する政令第03号」（以下「政令第03号」という。）を公布した。政令第03号は、集中居住区域内における治安および安全管理措置の執行について当局の責任を明確化するとともに、各施設の責任者、所有者、管理者および居住者に対し、法執行機関を支援する積極的な協力者としての義務を課すことにより、社会の安全、治安および公共秩序の強化を目的とするものである。 適用範囲...
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Key Changes Introduced by Prakas No. 117 on Simplification of Business Registration

The Ministry of Commerce (the “MOC”) of Cambodia with the aim of ensuring that business is increasingly secure, efficient and convenient, issued Prakas No. 117 on Simplification of Business Registration on 9 December 2025 (the “Prakas”). The Prakas introduces several...
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