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Instruction no. 23869 on DTA implementation management system
Cambodia
23869
Instruction
August 4, 2025
This instruction aims to establish a management system for implementing Double Taxation Agreements (DTAs).
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Instruction no. 26439 on administrative measures for failure to comply with the second notification letter of incorrect tax return
Cambodia
26439
Instruction
August 22, 2025
This instruction aims to establish administrative measures for failure to comply with the second notification on incorrect tax returns.
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Instruction no. 29722 on the procedures for implementing tax incentives under the special program to promote investment in Preah Sihanouk province
Cambodia
29722
Instruction
September 12, 2025
This instruction aims to establish procedures for implementing tax incentives under the special program to promote investment in Preah Sihanouk Province.
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Instruction no. 35495 on the classification of income for qualified investment projects (QIPS) during tax holiday and tax incentive period
Cambodia
35495
Instruction
November 17, 2025
This instruction aims to clarify the classification of income for QIPs during tax holidays and tax incentive periods.
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Instruction no. 37705 on the procedures for recording and declaring transactions incurred and recorded in accounting prior to payment
Cambodia
37705
Instruction
December 2, 2025
This instruction aims to establish procedures for recording and declaring transactions incurred and recorded in accounting before payment.
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Instruction no. 37706 on the procedures for tax declaration of transactions incurred and recorded in accounting prior to payment in e-filing system
Cambodia
37706
Instruction
December 2, 2025
This instruction aims to establish procedures for declaring transactions recorded in accounting before payment through the e-Filing system.
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Instruction no. 022 on implementation of capital gains tax
Cambodia
022
Instruction
December 31, 2025
This instruction aims to provide guidance on the implementation of capital gains tax.
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Instruction no. 076 on the procedure for requesting state-funded vat incentives for the supply of goods and services
Cambodia
076
Instruction
January 2, 2026
This instruction aims to establish procedures for requesting state-funded VAT incentives for the supply of goods and services.
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Instruction no. 3660 on strengthening the implementation of invoicing rules for business activities of international waterways transportation of goods
Cambodia
3660
Instruction
January 30, 2026
This instruction aims to strengthen the implementation of invoicing rules for international waterways transportation of goods.
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Instruction no. 003 on value added tax relief measures for the supply of petroleum products (regular gasoline and diesel)
Cambodia
003
Instruction
March 20, 2026
This instruction aims to provide VAT relief measures for the supply of regular gasoline and diesel.
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Instruction no. 10750 on procedures for filing capital gains tax through online
Cambodia
10750
Instruction
March 26, 2026
This instruction aims to establish procedures for filing capital gains tax returns online.
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Instruction no. 006 on vat exemption as state burden on the supply of diesel and lpg products
Cambodia
006
Instruction
April 3, 2026
This instruction aims to provide VAT exemption as a state burden for the supply of diesel and LPG products.
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Instruction no. 29538 on the procedures for implementing tax incentives under the special program to promote investment in the four northeastern provinces
Cambodia
29538 GDT
Instruction
August 28, 2026
This instruction aims to establish procedures for implementing tax incentives under the special program to promote investment in the four northeastern provinces.
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Prakas no. 310 on the introduction of the logo for the integrated payment system
Cambodia
310
Proclamation
May 4, 2026
This Prakas aims to define the logo of the Integrated Payment System for use as a road map for the banking and financial system.
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Prakas no. 053 on the implementation of the rules and procedures of the integrated payment system
Cambodia
053
Proclamation
January 15, 2026
This Prakas aims to implement the rules and procedures document of the inegrated payment system with the function of the Bakong module.
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Prakas no. 204 on Emergency liquidity assistance for deposit-taking banks and financial institutions
Cambodia
204
Proclamation
March 20, 2026
The purpose of this Prakas is to establish the framework for granting emergency liquidity assistance for deposit-taking banks and financial institutions facing temporary liquidi...
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Prakas no. 466 on overseas remittance of banking and financial institutions through the National Bank of Cambodia
Cambodia
466
Proclamation
August 4, 2026
This Prakas aims to determine the procedures and fees for overseas money transfers by banking and financial institutions through the National Bank of Cambodia.
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Financial sector development strategy 2025-2030
Cambodia
Strategy
December 17, 2025
The Royal Government of Cambodia has decided to update the 'Financial Sector Development Strategy 2016-2025' into the 'Financial Sector Development Strategy 2025-2030.' This str...
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Inter-ministerial circular no. 1277 on measures to prevent unfair competition in the telecommunications sector
Cambodia
1277
Circular
September 29, 2009
The purpose of implementing an open policy for the telecommunications sector is to attract investment and increase state budget revenue by ensuring four key fundamental goals: f...
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Decision no. 0598 on the suspension of the license on operation and provision of internet services No. 020 T.R.C/D.T.R dated April 2, 2018, granted to Bee Union (Cambodia) Telecom Co., Ltd.
Cambodia
0598
Decision
January 21, 2026
This decision aims to suspend the license on operation and provision of internet services No. 020 T.R.C/D.T.R dated April 2, 2018, granted to Bee Union (Cambodia) Telecom Co., L...