News

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 ...

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 ...

12th - March, 2026

Camfeba Seminar: NSSF Policy & Benefits for Members – Refresh and Update...
On Saturday, 7 March 2026, the Cambodia Federation of Employers and Business Associations (Camfeba) organized a seminar entitled “NSSF Policy & Benefits for Members: Refresh and Update on Upcoming Developments.” The seminar provided members with an overview of the latest developments and key updates regarding the National Social Security Fund (NSSF). The following four main points were highlighted during the session.   ■ Pension Scheme – Phase 2 The contribution rate under the NSSF Pension Scheme is expected to increase to 8% of Contribution Wages. This increase will be mandatorily applied within five years following the implementation of Phase 1. Phase 2 contributions are currently planned to commence in October 2027. Employers are advised to begin preparing for the increased ...

27th - October, 2025

Cambodia Introduces New Payroll Ledger Requirements for Enterprises
The Ministry of Labor and Vocational Training (MLVT) has issued a new Prakas establishing mandatory requirements for payroll ledgers in enterprises operating in Cambodia. This regulation, issued on May 6, 2025 (Prakas No. 111/25 K.B/Br.K.A.Th.K), aims to improve transparency and compliance in wage payment documentation. Key Requirements Payroll Ledger Format Enterprises must maintain a payroll ledger or computerized payroll list that includes: – A QR code generated from the Labour Automated Central Management System (accessible at https://lacms.mlvt.gov.kh for legal verification) – Comprehensive employee information including wages, working hours, overtime, deductions, and benefits Implementation Options Employers can choose between: – Traditional payroll ledger format – Computerized payroll list – Additional payroll information tailored to their business activities (when using the computerized ...

27th - October, 2025

Cambodia’s Ministry of Labor Strengthens Protections for Pregnant Worke...
The Ministry of Labor and Vocational Training (MLVT) has recently issued a new instruction that significantly enhances the rights and protections afforded to pregnant workers and new mothers in the workplace. This instruction introduces comprehensive measures aimed at preventing discrimination and ensuring job security during this critical period (MLVT Instruction No.015 on Special Protection for Pregnant Worker/Employee as of 7th February 2025). Key Protections Under the New Instruction The instruction establishes several important protections: Anti-Discrimination Provisions Employers are prohibited from discriminating against pregnant workers in hiring decisions, contract renewals, wage increases, and other benefits. Financial Security During Maternity Leave All wages for maternity leave must be paid to workers before they begin their leave, ensuring financial stability during this period. ...

27th - October, 2025

New Requirements for VAT Refunds in Cambodia
Cambodia Mandates Khmer Riel Bank Accounts for VAT Refund Applications The Ministry of Economy and Finance has recently introduced significant changes to the Value Added Tax (VAT) refund process through Instruction No. 030 issued on 24th December 2024. This new instruction establishes a requirement for Khmer riel (KHR) bank accounts for medium and large taxpayers as well as foreign diplomatic missions, consular offices, international organizations and other governmental technical cooperation agencies, which seek VAT refunds. Key Requirements: Mandatory KHR Bank Account: Applicable entities must maintain a bank account denominated in Khmer riel that is properly registered in the General Department of Taxation (GDT) management system specifically for receiving VAT refund payments. New Account Requirements: Entities that do not currently hold ...

27th - October, 2025

First-Time Home Buyers in Cambodia: New Tax Incentives for 2025
The Ministry of Economy and Finance of Cambodia has issued a tax relief measure (Notification No. 020 dated 31st December 2024) for residential property transfers in 2025. Key Points: 1. Effective Period 1st January 2025 – 31st December 2025 2. Applicable Properties – Gated communities (Borey) – Condominiums 3. Tax Incentives For Properties Purchased Before 2025 (Transfer in 2025): – Full stamp duty exemption for properties valued up to USD 210,000 – For properties over USD 210,000: USD 210,000 deduction from tax base – Second/subsequent properties: USD 70,000 deduction from tax base For Properties Purchased in 2025: – Same benefits apply 4. Eligibility Requirements Property Source: – Must be purchased from registered residential developers – Developer must be registered with ...

27th - October, 2025

Year-End Message 2024
We would like to express our sincere gratitude to all our clients for their continued support throughout 2024. Your trust in our services has been invaluable to us. Please note that our office will be closed from 28th December 2024 to 5th January 2025, for the year-end holidays. We will resume our regular services on 6th January 2025. We wish you a joyous holiday season and look forward to continuing our service in the new year.

27th - October, 2025

Cambodia Introduces New Qualification Requirements for HR and Administration ...
The Ministry of Labour and Vocational Training (MLVT) has issued a new Prakas establishing mandatory qualification requirements for personnel in charge of administration and human resources in enterprises operating in Cambodia as of 2nd December 2024.  This significant development aims to enhance legal compliance and improve industrial relations. Key Requirements Qualification Standards HR and administration managers must hold either: – A professional degree in administration and human resources, or – A diploma in labour law from the National Institute of Labour Continuing Education – Mandatory participation in refresher and certification courses every 3 years – Courses to be organized by the National Institute of Labour Urgent Implementation for Key Industries The Prakas includes specific requirements for companies in: – Textile ...

27th - October, 2025

Understanding Cambodia’s New NSSF Healthcare Benefits Regulation
The Ministry of Labor and Vocational Training has issued a new Prakas detailing the conditions and procedures for healthcare benefits under the National Social Security Fund (NSSF). This regulation clarifies important aspects of medical treatment coverage, eligibility requirements, and service limitations. Key Eligibility Requirements To receive medical treatment and care services, NSSF members must: – Be registered with the healthcare social security scheme – Work in an NSSF-registered enterprise – Have paid contributions for two consecutive months Coverage Duration and Special Provisions – Standard Coverage: Up to 180 days of medical treatment during any 12-month period at health facilities that are partners of NSSF – Grace Period: Two months of coverage after missing contributions – Pregnancy Exception: Continued coverage until ...