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Cambodia

March 5, 2026

15 HR Dispute-Related Legal FAQs for Employers – Series I

Managing people risk today goes beyond good intentions, especially when navigating common HR dispute triggers across Southeast and South Asia.…
March 4, 2026

Cambodia – NBC Issues Prakas on Conditions for Asset Management Institutions

Overview On 19 February 2026, the National Bank of Cambodia (“NBC”) issued the Prakas on Conditions for Asset Management Institution (“Prakas”). This…
March 2, 2026

Cambodia: Procedures for Recording and Declaring Taxes on Transactions that Occur and are Recorded in Accounting Prior to Payment

Issued: 02 December 2025 The General Department of Taxation (“GDT”) issued Instruction No. 37705 on 2 December 2025 to provide comprehensive operational…
February 26, 2026

Cambodia: Prakas 093 on the Licensing and Management of Digital Asset Businesses

The Non‑Bank Financial Services Authority of Cambodia has introduced Prakas 093 on the Licensing and Management of Digital Asset Businesses…
February 23, 2026

Cambodia: Prakas No. 948 on State-Borne Value Added Tax on Basic Food Items for Daily Life

Issued: 17 November 2025 The Ministry of Economy and Finance (“MEF”) issued Prakas No. 948 on 17 November 2025 to provide…
February 20, 2026

Cambodia: MEF Circular 024 on Withholding Tax Exemption for Royalty and Interest Payments Among Self‑Assessment Taxpayers

Issued: 31 December 2025 The Ministry of Economy and Finance (MEF) has issued Circular No. 024, dated 31 December 2025,…
February 20, 2026

Cambodia: Notification No. 5097 – Annual Market Interest Rates for Related‑Party Loans for 2025

On 11 February 2026, the General Department of Taxation (“GDT”) issued Notification No. 5097 announcing the annual market interest rates…
February 4, 2026

Cambodia: New Environmental Compliance Rules for SMEs in Cambodia - What Business Owners Need to Know Now

Key Takeaways for Your Business: What This Means for Your Business On 26 November 2025, Cambodia’s Ministry of Environment (“MOE”)…
January 19, 2026

Cambodia: Sub-Decree 254 on the Management of Nurseries

On 15 December 2025, the Royal Government of Cambodia issued Sub-Decree 254 on the Management of Nurseries (“Sub-Decree 254”), establishing…
January 9, 2026

Cambodia: 2026 Annual Compliance

DFDL Cambodia would like to take this opportunity to wish all our readers a healthy, happy and prosperous 2026. As…