20th - March, 2023
- Sub-decree on Management of Commercial Advertising on Products and Services
- The Royal Government promulgated the Sub-decree on Management of Commercial Advertising on Products and Services on 4th November 2022. – Application of the Sub-decree The Sub-decree states that advertisements for products and services are forms and manners including audio-visual media, audio broadcasting, LED screen, website, email, newspapers, magazines flyers, packaging etc. (Article 8), and that the Sub-decree shall apply to such advertisements of products or services (Article 2). – Regulations on Description and Content of Advertisements According to the Sub-Decree, the Khmer language expressed in the Khmer language and letters. If a foreign language is used, the Khmer language shall be written above the foreign language and its font size shall be at least twice the size of the foreign ...
05th - October, 2022
- Sub-decree on Annual Income Tax and Monthly Salary Tax Threshold
- The Sub-decree No. 196 on Annual Income Tax and Monthly Salary Tax Threshold was enforced on 28th September 2022. This Sub-decree sets the tax threshold for annual income tax for sole proprietors and monthly salary tax for resident employees in Cambodia etc. on 1st January 2023 onward. ■ Tax threshold for annual income tax for sole proprietors ・0 to 18,000,000 Riels 0% ・18,000,001 to 60,000,000 Riels 5% ・60,000,001 to 102,000,000 Riels 10% ・102,000,001 to 150,000,000 Riels 15% ・More than 150,000,000 Riels 20% ■ Tax threshold for monthly salary tax for resident employees ・0 to 1,500,000 Riels 0% ・1,500,001 to 2,000,000 Riels 5% ・2,000,001 to 8,500,000 Riels 10% ・8,500,001 to 12,500,000 Riels 15% ・More than 12,500,000 Riels 20%
