村上 暢昭
20th - April, 2026
- Cambodia Announces Major Customs Duty and Export Tax Reductions for EVs, Clea...
- The Royal Government of Cambodia has issued a new Sub-Decree introducing significant reductions in customs import duties and export tax rates on a range of goods, effective from 1 April 2026. Sub-Decree No. 52, dated 26 March 2026, aims to support electric mobility, clean energy adoption, and selected downstream manufacturing activities in Cambodia. Key Rate Changes Sub-Decree 52 introduces significant duty reductions, including reductions to 0%, for a number of imported and exported goods. The most notable changes include the following. EV Infrastructure & Components Electric vehicle battery chargers, and electric wires and cables: reduced from 7% to 0%. Electric & Hybrid Vehicle Parts Electric batteries, powertrain components, power stations, mobile phone batteries, solar batteries, and other specified components: reduced ...
27th - October, 2025
- Law on Amendment to Law on Commercial Enterprise
- The Law on Amendment to the Law on Commercial Enterprise was enforced on 29th January 2022. In the amendment law, Article 166, 175, 182, 183, 184, 185, 186, 187, 188, 189, 190 and 196 of the Law on Commercial Enterprise are deleted, Article 166, 175, 182, 183, 184, 185, 186, 187, 188, 189, 190 and 196 thereof are amended and Article 8-2, 53-2 and 147-2 are added. We set out below the key amendments to the amendment law. – Addition of “Sole Proprietorship” to the definition of “Merchant” – Appointment of “Company Secretary” (which has to be a permanent resident of Cambodia) – Removal of minimum number of shares requirement – Qualification and duties of “Liquidator” – Addition of provisions ...
