On 11 March 2024, the Royal Government of Cambodia issued Sub-Decree No. 47 An.Pr.K on Patent Tax (the “Sub-Decree”). The Sub-Decree is intended to assist the Royal Government of Cambodia with the collection of patent tax from taxpayers who fall under the self-assessment regime.

On 21 March 2024, the Ministry of Labor and Vocational Training (the “MLVT”) issued a Notification on Employee’s Entitlements Upon Termination of an Employment Contract (the “Notificaton”). This Notification aims to clarify the mandatory wages payable and other benefits granted to employees in case of termination of an employment contract based on the type of employment contract being (1) Undetermined Duration Contract (“UDC”) or (2) Fixed Duration Contract (“FDC”). The following are the key highlights from the Notification:

We would like to remind clients that the final date on which applications for the issuance of Foreign Work Permits for 2024 can be lodged is 31 March 2024. Owners or directors of enterprises who employ foreign employees without a work permit or fail to renew work permits on time could face administrative liability and/or criminal sanction imposed by the Ministry of Labor and Vocational Training (“MLVT”) and/or court.

Provisional attachment is one of the three preventive measures of the preservative disposition systems[1] provided for by the Cambodian Code of Civil Procedure (2006, the “CCP”) and allows creditors who have monetary claims against debtors to secure against the risk that a court order against a debtor will become impossible or extremely difficult to execute due to an alteration in the state of the debtor’s assets in-execution,


In August 2015 HBS Law revealed its new website. The rebrand is designed to reflect HBS Law's position as a leading Cambodian law firm with an Asian regional reach.

"We are increasingly working with clients who have a presence throughout the region, as well as with foreign investors coming into Cambodia," says Mr Ly, Managing Director of HBS Law. "We are proud to offer honest, balanced services to our clients, acting as trusted business partners to help them succeed."


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