Cambodia

The General Department of Taxation (GDT) of Cambodia has recently released a series of regulatory updates that constitute a comprehensive overhaul of the nation’s tax administration framework. These updates, published in the official Gazette and accessible through the GDT’s online news portal, comprise amendment No. 2026/1422 to the Implementing Regulation on Customs and Tax Procedures, together […]

On 11 August 2026 the Cambodia General Department of Taxation confirmed participation in the International Tax Cooperation Forum 2026-2027 a multilateral platform comprising 45 tax administrations from Asia-Pacific jurisdictions. The forum focuses on harmonizing transfer pricing documentation standards advancing BEPS Action 13 country-by-country reporting enhancements and negotiating bilateral advance pricing agreements APAs to reduce double

As of 2026/08/04, the General Department of Taxation of Cambodia issued the official publication timetable for the Belt and Road Initiative (BRI) tax framework. The timetable details the sequence of steps required for digital proof submission, customs verification, and compliance checks that support cross‑border transactions under the BRI agenda. It specifies that electronic origin proofs

On 4 August 2026, the General Department of Taxation (GDT) of Cambodia issued a notification (សេចក្តីជូនដំណឹង) regarding policy adjustments on taxation of entertainment activities. The notification outlines measures to both increase and decrease specific tax rates or bases applicable to entertainment services, which may include karaoke venues, nightclubs, casinos, and other amusement establishments. The policy

On 2026/07/28, the General Department of Taxation of Cambodia released a comprehensive overview of the tax system designed for Belt and Road Initiative (BRI) participating countries, as presented by the Academy for International Business Officials (AIBO). The document explains the structural alignment of tax rates, collection mechanisms, and compliance protocols that will govern cross‑border transactions