Tax & Customs
Our Customs & Tax Practice Group is consistently recognized as a leading tax and customs practice group in Cambodia and regularly advises local and international clients from a wide range of industries and sectors on matters ranging from simple tax compliance to complex international tax structuring.
HBS LAW has developed an excellent relationship with the key governmental authorities (notably, the GDT) and stakeholders in Cambodia by relentlessly pursuing the aim of capacity building and is often called on to contribute its time and expertise for the purpose of developing Cambodia’s tax laws.
Our Customs &Tax Practice Group offers a unique combination of highly specialized lawyers and tax expert completely dedicated to the provision of tax services such as:
- International tax structuring.
- Corporate tax optimization.
- Tax registration for all legal forms of the company such as the limited liability company, office branch of foreign branch, business association, local branch of the company, representative office of foreign branch, qualified investment project non-profit, organization etc…;
- Tax updating information into tax system such as change address, change board of director, share transfer, change branch manager etc;
- Tax due diligence;
- Preparation and filing of monthly and annual tax returns into the tax system and/or submission to the tax administration (including withholding tax, value added tax, prepayment tax on income, tax on salary, tax on property, patent tax, tax on sing board etc…;
- Preparation and applying for renewal tax certificate such as certificate of tax compliance, patent tax certification, certificate of the company’ branch, etc…;
- Advising clients that are being audited by the GDT;
- Representing clients in their controversies or disputes with the GDT;
- Advising on customs duties and obtaining advance rulings on valuations, tariffs and exemptions;
- Advising on financial statement results for tax implication.
- Advising on the tax compliance regarding the tax incentive, tax registration and updating information;
Advising on each type of tax for monthly and annual implementation as per the law on taxation.
Lyhout Yin
Partner
Head of Corporate & Commercial
Mr. YIN handles a broad range of corporate matters including incorporation of companies, change of company’s shareholder and director, increase of capital of the company, change of the company’s address and so on with the Council for the Development of the Cambodia, Ministry of Commerce and General Department of Taxation.
Channy Hak
Senior Tax Associate
Holding a Bachelor’s Degree in Accounting, Mrs. Hak Channy has been working in the tax sector for almost 11 years. She has been with HBS LAW since 2014. During her employment with HBS LAW, she has led a lot of work on tax matters regarding registration, de-registration, share transfer, tax audit and other work with the General Department of Taxation (“GDT”).
Hary Ho
Finance Manager
Ms. Ho plays a crucial role in the Accounting Department of the firm, handling a wide variety of responsibilities to ensure that we continue to operate efficiently and effectively. She had joined the firm in 2007.
Pisey Heng
Senior Tax Associate
Pisey is a Senior Tax Associate committed to serving clients with complex tax and corporate issues with clear and efficient solutions. With a strong commitment to delivering efficient and tailored solutions, she works closely with each client to understand their specific needs and to resolve challenges efficiently. With her knowledge and practical approach, Pisey helps clients navigate complex challenges, minimize risks, and optimize opportunities with clarity and efficiency.
Vinna Chroeung
Tax Associate
Vinna is a Tax Associate specializing in tax compliance, tax audit and tax advisory services. She assists clients with their tax filings and ensures compliance with Cambodian tax laws. Vinna is committed to delivering high-quality tax solutions, working closely with the legal and tax teams to tailor strategies that meet each client’s needs. She is dedicated to maintaining the highest standards of tax compliance while also keeping clients informed about current tax updates and potential changes in tax regulations.
Related Publications
Legal Brief July 2019: Creating a Will.
Deal Lists
- Successful Completion of Tax Filings: We met all deadlines for monthly tax and annal tax on Income and ensured 100% compliance with new regulations across all jurisdictions which we operated;