News

川原 亮

05th - October, 2026

CDC Introduces Digital Invoices for Public Service Fees – Mandatory from 26 O...
The Council for the Development of Cambodia (“CDC”) has issued Instruction No. 1707/26 dated 25 September 2026 on the use of CDC digital invoices for the payment of CDC public service fees (the “Instruction”), together with Notification No. 1708/26 of the same date on its implementation (the “Notification”). From 26 October 2026, the invoicing and payment of fees for all applications to the CDC, including the registration and amendment of Qualified Investment Projects (“QIPs”), will be consolidated into a single digital invoice issued by the CDC. Background Until now, CDC public service fees have been paid in two ways: by digital invoice for applications submitted through the Cambodia Investment Project Management system (cdcIPM), and by direct payment to the responsible ...

18th - September, 2026

Prakas 063 Introduces a New Framework for Financial Statement Filing and Inde...
On 18 August 2026, the Non-Bank Financial Services Authority, acting through the Accounting and Auditing Regulator (“ACAR”), issued Prakas No. 063 on the Obligation to File Annual Financial Statements and Submit Financial Statements for Independent Audit (the “Prakas”), replacing Prakas No. 563 dated 10 July 2020. ACAR subsequently issued an implementation notification (Notice No. 033/26) on 26 August 2026. The Prakas gives effect to the decision reached at the 19th Royal Government–Private Sector Forum. Background Financial statement obligations in Cambodia derive from the Law on Accounting and Auditing 2016. Until now, the independent audit requirement was governed by Prakas 563, while the obligation of all enterprises, including those not subject to audit, to file annual financial statements with ACAR was ...

07th - September, 2026

Online Seminar on Tax Audit and Compliance Readiness
JBL Mekong is pleased to announce an online seminar on “Tax Audit and Compliance Readiness”. Since July 2026, Mr. Ryo Kawahara, Certified Public Accountant, has joined JBL Mekong, enabling us to provide tax consulting services in addition to our existing support for company incorporation and licensing. This seminar is offered as part of that expanded practice. The number of tax audits conducted in Cambodia has been increasing in recent years, making advance preparation and day-to-day document management more important than ever. The seminar will cover the tax audit process, the matters typically examined by the General Department of Taxation, the internal arrangements companies should maintain in readiness for an audit, and practical points on the preparation and retention of supporting ...

26th - August, 2026

MEF Issues Notification on Tax Exemptions and Incentives for Transfers of Imm...
On 4 August 2026, the Ministry of Economy and Finance (“MEF”) issued Notification No. 008 on the Policy of Tax Exemptions and Incentives Regarding the Transfer of Ownership or Possession Rights over Immovable Property (the “Notification”). The Notification implements the instruction of Samdech Thipadei Hun Manet, Prime Minister, set out in Letter No. 7962 dated 28 July 2026, following a dialogue with immovable property owners and citizens held in Ksach Kandal District, Kandal Province, on 24 July 2026. Suspension of Additional Tax on Late Payment of Registration Tax Late payment of Registration Tax (Stamp Duty) is in principle subject to additional tax equal to 100% of the tax due. Under the Notification, the application of that additional tax is suspended ...

14th - July, 2026

New Member Announcement
JBL Mekong is pleased to announce that Ryo Kawahara has joined the firm as our first certified public accountant. Having worked in accounting and taxation in Cambodia for many years, Mr. Kawahara has served as Chair of the Taxation Committee of the Japanese Business Association of Cambodia (JBAC) and has engaged closely with the country’s tax administration. By uniting his accounting and tax expertise with our legal practice, we look forward to offering clients more comprehensive, cross-disciplinary support. His message follows below. “My name is Ryo Kawahara, and I am delighted to join JBL Mekong Law Firm as a member of its team. Since October 2022 I have been based in Cambodia at an accounting firm, handling accounting and tax ...