Legal Updates
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...
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,...
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...
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...
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...
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...
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...
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...
Digital Asset Licensing Management
On 30 December 2025, the Non-Bank Financial Services Authority (“NBFSA”) took a significant step toward shaping Cambodia’s digital asset landscape by establishing clear regulatory parameters for digital asset operators while enhancing investor protection through the...
Private Placement of Bonds
On 21 October 2025, the Non-Bank Financial Services Authority of the Kingdom of Cambodia issued Prakas No. 080 on the “Private Placement of Bonds” (“Prakas No. 080”), establishing a comprehensive legal framework governing the issuance and post-issuance obligations for...