The Construction Permit Process in Cambodia

With the help of Kiri Sereyrath, a legal associate at Sciaroni & Associates, we find out more about construction permits in Cambodia, in regards...

Foreigners Present in Cambodia System (FPCS)

A new electronic form via an app called the Foreigners Present in Cambodia System (FPCS) has been rolled out in Cambodia to record data...

Buying property in Cambodia

We look at what you need to know to buy a property in Cambodia, whether as a Cambodian citizen or as a foreign national...

Companies Reminded To Submit Foreign Worker Quota Requests

The Ministry of Labour and Vocational Training has recently issued an announcement which reminds owners or directors of enterprises and establishments falling under the...

Getting A Last Will And Testament Written In Cambodia

There is no avoiding the crude reality, we are all going to expire at some point. When we do, we better had got our...

Cambodian Tax Rates 2020

The Cambodian Ministry of Economy and Finance has revised the tax rates for all business owners and employees in Cambodia in 2020. According to a...

FPCS to be enforced from July 2020

Foreigners must register on the FPCS (Foreigners Present in Cambodia System) app with failure to do so resulting in visas not being extended after...

Cambodia Public Holidays 2022

Cambodia will see a total of 21 public holidays in 2022 which are spread across 15 national, cultural and religious festivals.  Public Holidays in Cambodia...

Cambodia Craft Brewery Industry

The craft beer industry is growing rapidly, especially in SEA, and the number of local Cambodian craft brewers has grown exponentially in a short...

Online Quota And Work Permit Registration For Foreign Workers, HBS Law

On 17 August 2016, the Ministry of Labor and Vocational Training (MLVT) issued Prakas No. 352 on Using Online Labor Centralized Management System. This...

Working With Cambodia’s Numerous Official Public Holidays

Like it or not, Cambodia is one of the most festive places on Earth, with over two dozen public holidays every year. In 2017,...

How to apply for Cambodian Family & Residence books, ID cards

The process for Cambodians and foreign nationals who hold Cambodian citizenship to renew and/or apply for Family and Residence books, as well as Cambodian...

Cambodia Withholding Tax (WHT) Rates 2020

The Cambodian government, through the Ministry of Economy and Finance (MEF) has issued Prakas (regulation) no. 525 in late June 2020 on the new...

Admission to Cambodian Bar Association

On 19 March 2018 the Bar Association of Cambodia approved Sciaroni & Associates' senior partner’s application to be admitted as an attorney to practice...

What You Need To Know About The Cambodia My 2nd Home...

From July 22, 2022, foreigners looking to invest in Cambodia will be able to apply for the new 10-year (so-called golden visa) which falls...

Deadline Looming To Submit Foreign Worker Quota Requests

If you are the owner or director of a company in Cambodia and you wish to employ foreigners for more than a tenth of...

New Tax License Law To Come Into Effect In January

As part of the country’s efforts to revamp its tax administration, the General Department of Taxation (GDT) has established a new system to govern...

Cambodian Public Holidays 2023

The Kingdom of Cambodia is set to have a total of 21 public holidays in 2023, according to a sub-decree released by the Royal...

Cambodia Public Holidays 2024

The Royal Cambodian Government released a sub-decree in August 2023 to officially announce the Cambodian public holidays in 2024. There will be 23 public...

Tax Insight: Rights And Obligations During Complaints Resolution

The General Department of Taxation (GDT) issued Notification Number 7374 on May 4, entitled "Rights and Obligations of Taxpayers or Withholding Agents in Tax Complaints Resolution". GDT...

Accounting in Cambodia

The country’s basic requirements for accounting, financial reporting and auditing were set out in 2002 with the Law of Commercial Enterprises and the Law...

Cambodia’s Industrial Relations With CAMFEBA’s Sandra D’Amico

2016 was an important year in Cambodia’s transition to an industrialised economy, with some major pieces of labour legislation coming out after years of...

MOI Notice On Compliance With LANGO

On 4 July 2017, the Ministry of Interior (MOI) issued a Notice, which noted that some local associations (LAs) and NGOs have yet to...

Employment Policies Under The Cambodian Labour Law

The Cambodia Labour Law of 1997 outlines employment relations resulting from employment contracts performed in Cambodia. The law applies to contracts for employment in...

Cambodian E-commerce Law Nears Completion

In Cambodia, where cash remains king, buying goods over the Internet with credit or debit cards has existed on only a very limited scale...

Investment Insight: Listing on the Cambodia Stock Exchange

The Cambodia Stock Exchange (CSX) is one of the youngest and smallest stock exchanges in the world and is the national stock exchange of Cambodia. Who has listed...

The National Commercial Arbitration Center

Due to Cambodia’s growing economy, more and more companies are registering in the Kingdom every year. As with any increase in commercial transactions there...

Medical Check-ups for Employees in Cambodia

All employees in Cambodia are meant to undergo medical health checkups. While foreign workers are required to do so annually to renew their work...

Cambodia’s New Online Work Permit System Slammed

The Ministry of Labour’s new online work-permit application and issuance system, which was established in September through a public-private partnership with E-Solutions (Cambodia) Co...

The Certification Mark, HBS Law

The Ministry of Commerce (MoC) has introduced a procedure to register, protect and manage a new type of mark in Cambodia called a Certification...

Tax Insight: Amendments That Will Impact Your Business In 2017

The Law of Financial Management 2017 contains a number of amendments to the Law on Taxation set to take effect this month. With the help...

Talking Legal With Bretton Sciaroni

The B2B team sits down with founder and senior partner at Sciaroni & Associates, Bretton Sciaroni. We discuss taxation law, accountancy practice and ASEAN...

Tax Insight: Implementation For VAT On Nontaxable Supplies

On 25 May 2017, the General Department of Taxation (GDT) issued Prakas No. 559 relating to VAT for non-taxable supplies in accordance with Article 57...

Property Insight: Land Title Transfer Process

Sciaroni & Associates legal advisor Kiri Sereyrath helps explains the process for transferring land titles in Cambodia. After execution of the sale and purchase agreement entered into...

Professional Organisations Under Cambodia’s Trade Union Law

The Trade Union Law (TUL), initially drafted in 2008, was discussed over an eight-year period at numerous consultative meetings involving the tripartite parties: government...

Cambodian Construction Standards Rising

As a construction professional working in Cambodia, Bernie Durkin, General Manager at YellowTree Interior Co., Ltd, is seeing a general shift in the safety...

Labour Ministry Adds April For Foreigner Work Permit Registration

In a similar move to the one pulled recently by the General Department of Taxation, whereby they issued a last-minute month-long extension to their...

Anthony Galliano On Cambodia’s Tax System and Accounting Standards

This week we learned that Cambodia’s businesses are generally performing poorly when it comes to applying international accounting standards. A recent study by the...

COVID City Colour Zones in Cambodia

The new city map zones which were released on April 26 2021 by Phnom Penh municipal governor Khuong Sreng, details the red, yellow and...

Cambodia’s Digital Economic Plans

Between 2020-2021, the Cambodian Government has launched a number of digital economic initiatives, online platforms and its official digital plan for the Kingdoms' economic...

Improving Efficiency In The Workplace: Benaim

Entrepreneur, trainer and chartered accountant David Benaim explains the importance of following proper accounting practices, the meaning of visualised business intelligence, and gives us...

Less Risk Equals More FDI, Says PPSEZ COO

Charles Esterhoy, Chief Operating Officer of Phnom Penh Special Economic Zone, says PPSEZ can relate to the Cambodian government’s current growing pains as it...

Cambodia to update Immigration Laws in 2021?

A Cambodian ministry working group is currently drafting a new law on immigration to manage foreigners in the SEA country. New Cambodian Immigration Laws...

MEF Announces Visit To Businesses To Gather Tax Data

Beginning this month, the Ministry of Economy and Finance (MEF) intends to visit all businesses in the capital to collect some basic documentation and...

2017 Patent Tax Filing And Payment Obligation

The General Department of Taxation has reminded and updated all registered taxpayers on their obligation to submit and remit Patent Tax for 2017 as...

Obtain a Cambodian Police Clearance Certificate Online

The Ministry of Justice has confirmed the launch of its first phase to allow applicants to obtain a ‘Police clearance certificate’ online but applications...

Cambodian business registrations 2020

As of October 2nd 2020, more than 1,360 applications have been approved via the Cambodian online business registration. The Cambodian government launched the online...

Bretton Sciaroni Shares Thoughts On Tax Authority’s Current Drive

The B2B team sits down with Bretton Sciaroni, founder and partner at Sciaroni & Associates, to discuss new tax regulations, the government’s current drive...

Prakas No. 904 On Tax Incentive For Education Institutions: Sciaroni &...

The Ministry of Economy and Finance (“MEF”) issued Prakas No. 904 on Tax Incentives for Education Institutions (“Prakas 904”) on 8 August 2016. The...

Resolving Business Disputes In The Kingdom

Cambodia’s National Commercial Arbitration Centre was launched in March 2013 as a way to resolve commercial conflicts outside of the Kingdom’s court system. The...

AEC Awakes

Did we wake up in a different world on January 1, 2016? Indeed, that date marks the beginning of the ASEAN Economic Community (AEC)...

What does the curfew mean for Phnom Penh?

Phnom Penh was the first hotspot in Cambodia to have a curfew enforced under a new sub-decree that was signed on 31 March 2021....

Tax Reforms Swift But Challenges Remain, Kong Vibol

Kong Vibol, the director general of the General Department of Taxation (GDT), praised yesterday the swift tax reforms undergone in the Kingdom under his...

Boosting Efficiency At The Workplace: Q&A With David Benaim

David Benaim is the founder of local consulting firm Xlconsulting, which specialises in IT and accounting solutions for small businesses and NGOs. Besides being...

Government Clarifies Minimum Tax Exemption

The Ministry of Economy and Finance has issued guidelines on how taxpayers who satisfy its accounting guidelines can obtain a minimum tax exemption. One year...

Request For VAT Input Credit And Use Of Sequential Invoice Numbers

On 20 December 2016, the General Tax Department (GDT) issued Instruction No. 21406 relating to Requests for VAT Input Credit in accordance with Article...

Commercial Arbitration In Cambodia

Cambodia launched the National Arbitration Centre (NAC) on March 4th 2013 and it is hoped that the launch will boost both local and international...

Will Cambodia legalise and embrace Crypto after SERC & Binance MoU?

In a surprise move, the Securities and Regulator Exchange Regulator of Cambodia (SREC) and Binance signed a memorandum of understanding (MoU) at the end...

Resolving Labour Disputes Swiftly, Amicably

To deepen our understanding of labour disputes in Cambodia and the process of resolving them, the B2B team sits down with Men Nimmith, the...

Sciaroni Explains Prakas No. 496 On Tax Registration

The Ministry of Economy and Finance issued Prakas No. 496, dated 6 April 2016 on the Tax Registration (“Prakas 496”). The purpose of Prakas...

Government Offers SME Tax Breaks For Tax Compliance

Sweeping tax incentives are being offered by the Cambodian government to small- and medium-sized enterprises (SMEs) in an attempt to bring them into the...

One Window Service Launched For Tax, Customs

The Ministry of Economy and Finance has officially launched a single window service to streamline work across several departments. The service is intended to...

How Businesses Resistance To IT Change Undermines Productivity

In the 1960s-80s business software systems were built by people who at the time thought that, with the rate at which technology was advancing,...

Cambodian Customs Revenue Up Despite ASEAN Trade Tax Losses

An increase in Cambodia's annual customs revenues has been reported even though $150 million was lost in tax last year due to the ASEAN Free...

First Cases Settled By Commercial Arbitration Body

For the first time in Cambodia, commercial disputes have been resolved using an independent arbitration panel instead of the Kingdom’s court system. Ros Monin, president...

More Industries To Benefit From Tax Exemption On Fringe Benefits

The government has extended the fringe benefit tax exemption to several new industries, removing a 20-percent tax that employers were required to pay on...

New Online System To Manage Foreign Workers, Prakas No. 352 KB/BrK

The Ministry of Labor and Vocational Training (MLVT) will launch a new online system to manage foreign workers in the upcoming days, as set...

Cambodian Tax Factsheet Circular No.1707

Sciaroni & Associates is pleased to offer translation of Prakas 1707 recently issued by the General Department of Taxation. Subject to clarification from taxing...

Cambodia Key Tax Updates 2023

AmCham recently held the 2023 Tax Updates Forum and guests from DFDL and CamEd Business School discussed the key changes and updates in the...

First Tax Service Agent Licences Granted By Government

The Cambodian government made another significant step towards the professionalisation of its tax industry yesterday by issuing 43 tax service agent licenses to individuals...

Arbitration: Essential Tool For Doing International Transactions

Although it may seem premature and pessimistic to think about dispute resolution when you're entering into a new contract that is actually the very...

NCAC reviewing Cambodian arbitration rules

The National Commercial Arbitration Centre (NCAC) is currently reviewing the Cambodian arbitration rules which have been in place since 2014, local media reported this...

Resolution Through Arbitration

Increase in labour disputes is due to the growth of industries and economic development.  The Arbitration Council is a national institution that is responsible...

Is Cambodian International Tourism Likely to Re-open in 2021?

As Q4 2021 approaches, there has been increasing speculation in the Cambodian media and online that international inbound tourism to Cambodia may re-open before...

Cambodia Signs Agreement To Protect European Patents

The Ministry of Industry and Handicrafts signed a new validation agreement with the European Patent Office (EPO) yesterday that will see Cambodia become the...

Cambodia tax alert: Interest rate rules on related party loans

On 10 October 2017, The Kingdom of Cambodia’s Ministry of Economy and Finance issued Prakas No. 986, a transfer pricing regulations that provides guidelines...

Revamping The Tax System In The Kingdom

Tax regulations in Cambodia are increasing in number and gaining in complexity, while also being enforced more rigorously. Steadily, the tax collecting system in...

The Garment Industry In Cambodia

Cambodia’s garment industry has seen significant growth recently. According to data from the Ministry of Commerce, exports of garment and textile materials rose by...

Cambodian Antitrust and Competition draft law near approval

The Cambodian Ministry of Commerce says the government will finalise a draft law on Antitrust and Competition, and submit it to the National Assembly...

Cambodian Law on the Management of Integrated Resorts and Commercial Gambling...

The Cambodian government has implemented the new Law on the Management of Integrated Resorts and Commercial Gambling (LMCG) this past week, confirmed Deputy Director...

Gov’t Issues Prakas On Fines For Violations Of Labour Law

The Ministry of Economics and Finance issued Prakas No. 659 on Monetary Fines for Violations of the Labour Law, dated June 6, 2016.  The Prakas sets...

Faster Set-Up For Business

The tightening up of rules and introduction of new regulations in Cambodian law is helping business to boom across the Kingdom, claim industry insiders. Government...

Getting Tough On Tax

Cambodia's tax system is undergoing a huge overhaul as the country gears up for the launch of the ASEAN Economic Community (AEC 2015), the...

Realestate.com.kh EXPO 2022 – Everything You Need to Know

The Realestate.com.kh EXPO 2022 will be held from 2-3 July 2022 at the Premier Centre Sen Sok in Phnom Penh and the offline mega-event...

Local Companies Required to Use National .KH Domain Name

A notification issued by the Ministry of Commerce (MoC) and the Ministry of Posts and Telecommunications (#0837) has requested that all locally registered companies...

Accounting Standards Poor Across The Kingdom: Study

A recent study to measure compliance with Cambodia’s Law on Accounting and Auditing found few companies are willing to share information about their accounting...

GDT Issues Late Extension To Annual Tax Filings Deadline

The General Department of Taxation (GDT) has made an unprecedented last-minute move to grant a one-month extension to its traditional March 31 deadline for...

Asean Ipr Sme Helpdesk Opens Its Doors

The European Chamber of Commerce in Cambodia in partnership with the ASEAN IPR Helpdesk and the European Chamber of Commerce in Indonesia organized a...

New Cambodian Law To Crack Down On Unscrupulous Businesses

All the chapters of the draft consumer protection law have been completed by the Ministry of Commerce (MoC) and will soon be submitted to the...

Sciaroni & Associates Announces New And Returning Team Members

Sciaroni & Associates recently announced the following additions to their team in Phnom Penh: Svetlena D. TE, Associate Prior to joining the firm, Lena advised clients...

Legal Matters: Creating a Cohesive Workplace Environment

“Employees do not work merely for salary. They are contributing their expertise and service to ensure smooth operations within the work place.” Vo Vanarith, head...

2021 Foreign Employee Work Permit Applications Extended

The Ministry of Labour and Vocational Training (MLVT) confirmed that the Foreign Employee Work Permit Applications have been extended until 31 May 2021. The extension...

Cambodia, Thailand Reach Tax Deal

Cambodia and Thailand yesterday agreed to seek more strategies to boost bilateral trade, cross border development and investment to achieve the target of $15...

Restrictions on business travellers to Cambodia set to ease

The Cambodian Royal Government has announced the loosening of travel restrictions to Cambodia under COVID-19, which makes it easier for business visa holders to...

NCAC Considers Second Case

The National Commercial Arbitration Centre (NCAC) — the only third-party commercial dispute resolution body in the Kingdom — has recently received its second case. Brought...

Law Institution To Open In Cambodia For Chinese Business Arbitration

With Chinese-Cambodian relations continuing to prosper and Chinese investments pouring in to the Kingdom, a China-ASEAN Law Cooperation Institution will be opened in Cambodia...

Notification No. 039 On The GDT Visiting Enterprises To Collect Information,...

The Ministry of Economy and Finance issued Notification No. 039, dated 21 July 2016 on Visiting Enterprises to Collect Enterprises’ Information in Phnom Penh...

Insiders Suggest Investment Fund For Cambodian Bourse

Industrial insiders and experts on the Kingdom’s nascent stock market have suggested the government set up a fund as an investment vehicle designed to...

GDT Announces Window For Road Tax Compliance

The General Department of Taxation (GDT) announced this week that it will collect annual road tax payments from July 1 until November 30. All vehicles—except...

Phnom Penh Set For Return Of Water Festival 2023

The 2023 Water Festival will return to the Tonle Sap River in front of the Royal Palace in Phnom Penh, following a three-year hiatus...
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