On 4 November 2022, the Royal Government of Cambodia, at the request of the Minister of Ministry of Commerce, enacted Sub-Decree No. 232 on the Management of the Advertisement of Goods and Services (“Sub-Decree No. 232”). Sub-Decree No. 232 aims to protect consumers and encourage fair competition by setting out mechanisms, and procedures for the advertisement of goods and services in the Kingdom of Cambodia. Sub-Decree No. 232 covers all types of advertisement and all forms of media including, but not limited to, digital media in the Kingdom of Cambodia.

Pursuant to Instruction No. 27185 on Displaying or Hanging Tax Documents on Business Premises issued by the General Department of Taxation (the “GDT”) on 14 November 2022 (the “Instruction”), the GDT as instructed business enterprises as to the requirements for displaying/hanging tax documents in order to facilitate the collection of patent tax collection and obligations of the withholding agents and collect the VAT from the clients for the declaration of tax payment.


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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