News

16th - July, 2026

Cambodia Prohibits the Import of Goods Linked to Forced Labor
The Royal Government of Cambodia adopted Inter-Ministerial Prakas No. 450 MEF.PrK dated 1 July 2026 on the Prohibition on Imports of Goods Linked to Forced Labor (the “Prakas”), which took effect on the same date. The Prakas establishes a coordinated regulatory framework addressing the importation of goods produced with forced labor, and is jointly administered and enforced by three ministries: the Ministry of Economy and Finance, the Ministry of Commerce, and the Ministry of Labour and Vocational Training. Background The Prakas was adopted against the backdrop of the United States Trade Representative’s (“USTR”) Section 301 investigation into the failure of various economies to impose and effectively enforce a prohibition on the importation of goods produced with forced labor. The USTR ...

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 ...

06th - July, 2026

Cambodia Introduces New Guideline on Construction Permit and Certificate of O...
The Ministry of Land Management, Urban Planning and Construction (“MLMUPC”) issued Guideline No. 291 DNS/KHTT dated 4 February 2026 on the Procedures for the Issuance of Construction Permits and Certificates of Occupancy (the “Guideline”), which took effect on the same date. Issued as part of the Royal Government’s broader public service reform agenda, the Guideline establishes clear timelines and a streamlined workflow for the issuance of construction permits and certificates of occupancy, providing greater predictability for developers, investors, and enterprises undertaking construction projects in Cambodia. Background Prior to the Guideline, applicants for construction permits often faced uncertainty as to processing timelines, with approval periods varying significantly from project to project. The Guideline addresses this by imposing time-bound obligations on the ...

27th - June, 2026

Cambodia Issues Sub-Decree on Penalties for Violations of the Law on Accounti...
The Royal Government of Cambodia issued Sub-Decree No. 102 SD.Es on Penalties for Violation of the Law on Accounting and Auditing, dated 25 May 2026 (the “Sub-Decree”). The Sub-Decree sets out the specific offenses and corresponding fines for violations of the Law on Accounting and Auditing, together with the authorities, measures, and mechanisms for imposing and managing penalties. It replaces the interim penalty regime under Sub-Decree No. 79 dated 1 June 2020. Enforcement of the penalties is within the jurisdiction of the Accounting and Auditing Regulator (“ACAR”). Scope of Application The Sub-Decree applies to: – Audited and non-audited enterprises registered with the Ministry of Commerce and/or the General Department of Taxation that are large taxpayers or medium taxpayers, and all ...

18th - June, 2026

MLVT Reminds Enterprises of the Self-Declared Labour Inspection Obligation fo...
On 29 May 2026, the Ministry of Labour and Vocational Training (“MLVT”) issued Notification No. 017/26 on the Obligation to Implement the Self-Declared Labour Inspection through the Automation System in June 2026 (“Notification 017/26”). The Notification reminds enterprises of their obligation to file the self-declared labour inspection for the first semester of 2026. The filing deadline is 30 June 2026. Background of the Self-Declared Labour Inspection Regime The self-declared labour inspection regime was introduced by Prakas No. 358/21 on the Launching of the Self-Declared Labour Inspection Regime and the Conducting of Labour Inspections through the Automated System, dated 30 December 2021. Since January 2022, enterprises have been required to complete self-declared labour inspections through the MLVT online system. The regime ...

03rd - June, 2026

Cambodia Enacts New Law on Military Duty – Mandatory Conscription for Men Age...
Cambodia’s new Law on Military Duty was promulgated by Royal Code on 23 May 2026, signed by Acting Head of State Hun Sen, and takes effect immediately. The new law replaces the 2006 Law on Military Conscription, which had been promulgated but never enforced. It consists of 8 chapters and 20 articles, drafted in accordance with the amended Article 49 of the Constitution. While the law is primarily a matter of national defense, it has practical implications for human resources planning and workforce management for enterprises operating in Cambodia. Background The previous Law on Military Conscription, promulgated on 22 December 2006, comprised 6 chapters and 18 articles and required Cambodian citizens aged 18 to 30 to complete 18 months of ...

30th - May, 2026

Cambodia Issues New Prakas on the Arbitration Council
The Ministry of Labour and Vocational Training (“MLVT”) issued Prakas No. 098/26 K.B/Br.K.V.K dated 13 April 2026 on the Arbitration Council (the “Prakas”). The Prakas updates the framework governing the composition, functioning, and procedures of the Arbitration Council, Cambodia’s specialized body for resolving labour disputes, and repeals the previous Prakas No. 208 SKBY dated 21 April 2004. The Prakas takes effect from the date of signature. Composition of the Arbitration Council The Arbitration Council shall have a minimum of 30 members, appointed annually by the Minister of Labour and Vocational Training, with appointments made at least 14 working days before the end of the existing mandate. Members serve a one-year mandate and may be reappointed. The members are drawn in ...

26th - May, 2026

Cambodia Clarifies Tax Obligations for Board Members and Company Directors
The General Department of Taxation (“GDT”) issued Instruction No. 19116 GDT dated 20 June 2025, providing detailed guidance on the tax treatment of members of the board of directors and company directors working in Cambodia. The Instruction clarifies how the compensation of directors – whether paid domestically or offshore – is classified, either as salary subject to Tax on Salary (“ToS”) or as services subject to Withholding Tax (“WHT”). The guidance reflects Cambodia’s application of substance-over-form principles, particularly in the context of cross-border personnel arrangements. Background The previous tax framework was largely silent on the tax obligations of board members who did not receive payment from a Cambodian entity for their directorial duties. In practice, this led to inconsistent treatment, ...

09th - May, 2026

Cambodia’s ESG Disclosure Requirements for Listed Companies Become Mandatory ...
The Ministry of Economy and Finance (“MEF”) issued Prakas No. 034 on Environmental, Social and Governance Disclosure (the “Prakas on ESG Disclosure”) on 10 May 2024. Following a 24-month transition period, the disclosure requirements under the Prakas become mandatory with effect from 10 May 2026, marking a significant step in formalizing ESG reporting obligations in Cambodia’s capital markets. Scope of Application The Prakas on ESG Disclosure applies to companies listed on the main board of the Cambodia Securities Exchange (“CSX”) (“Listed Companies”). At present, there is no equivalent mandatory ESG disclosure regime applicable to non-listed companies in Cambodia. Key Disclosure Requirements Listed Companies are required to make ESG disclosures in accordance with the reporting template prescribed by the Prakas. The ...

21st - April, 2026

ACAR Issues New Procedures for Business Closure Notifications
The Accounting and Auditing Regulator (“ACAR”), operating under Cambodia’s Non-Bank Financial Services Authority (“FSA”), has issued Instruction No. 0.11/26 dated 10 March 2026, establishing formal procedures for enterprises and non-profit organizations that cease business or operational activities. This directive is intended to ensure compliance with the Accounting and Auditing Law and to address prior instances of incomplete notifications or misunderstandings of statutory obligations. Key Obligations Entities ceasing business operations must continue to meet the following obligations throughout and following the cessation process: – Maintain proper accounting records – Prepare financial statements in accordance with applicable accounting standards – Submit to independent audits where required – File all required reports with ACAR within prescribed deadlines Non-compliance with these obligations may result ...