Doing Business in Cambodia Overview

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Doing business in Cambodia: overview, Practical Law Country Q&A 3-524-4317
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Doing business in Cambodia: overview
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by\u160\'3fDarwin Hem, Thavsothaly Tok, Marine Bussat Mr. Phirum Sophoan Bou, BNG
Legal
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Country Q&A |
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Law stated as at 01-May-2020
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| Cambodia
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A Q&A guide to doing business in Cambodia.
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This Q&A gives an overview of key recent developments affecting doing business in
Cambodia as well as an introduction to the legal system; foreign investment,
including restrictions, currency regulations and incentives; and business vehicles
and their relevant restrictions and liabilities. The article also summarises the
laws regulating employment relationships, including redundancies and mass layoffs,
and provides short overviews on competition law; data protection; and product
liability and safety. In addition, there are comprehensive summaries on taxation
and tax residency; and intellectual property rights over patents, trade marks,
registered and unregistered designs.
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To compare answers across multiple jurisdictions, visit the Doing business
in\u8230\'3f
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This article is part of the global guide to doing business worldwide. For a full
list of contents, please visit
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Laws, contracts and permits
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Termination and redundancy
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Dividends, interest and IP royalties
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Groups, affiliates and related parties
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Double tax treaties
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Marketing agreements
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Darwin Hem, Principal Partner
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Thavsothaly Tok, Senior Legal Advisor
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Mr. Phirum Sophoan Bou, Head of Tax & Accounting Practice Group.
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Overview
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1.
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What are the key recent developments affecting doing business in your jurisdiction?
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In the last few years, Cambodia\rquote s macroeconomic growth has been growing at a
stable rate of 6.9% to 7.6% every year and is expected to continue at the same rate
in the upcoming year.
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The upcoming commune (
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sangkat
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) election is unlikely to affect business activities because maintaining political
satiability is one of the main goals of the shared political agenda. In addition,
stability is one of the main priorities embedded in the national development
strategy, and therefore will be ensured by the government regardless.
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In recent years, the government has extensively reinforced public management,
financial and decentralisation reforms to ensure good governance principles in all
public sectors. These reforms will increase transparency, accountability,
efficiency and effectiveness in the business sphere. The current stock exchange
laws and regulations have opened opportunities for investors to enter the
securities business in Cambodia.
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Legal system
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What is the legal system based on (for example, civil law, common law or a mixture
of both)?
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The Cambodian legal system is a hybrid system of civil law, influenced by the
French system after colonisation, and common law, influenced by international aid
and assistance to legal and judicial reform in Cambodia.
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Foreign investment
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Are there any restrictions on foreign investment (including authorisations required
by central or local government)?
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There are a few restrictions on foreign investment and shareholders. Foreign
investors cannot own land in Cambodia, but there are some options for them to enjoy
control over land, for example through a land-holding company.
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Foreign investment is also prohibited in the following areas:
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\fs20 \li480 \u8226\'3f\tab }\ls1 {\pntext }
{\pard }\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Production/processing of psychotropic substances and narcotic substances.
\par {\pntext }
}
}
}
}{\fi-360 \li {\*\pn \pnlvlblt \ilvl0 \ls2 \pnindent0 \pnf1 {\f2 \pntxtb
\u8226\'3f}}{\listtext \b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480 \u8226\'3f\tab }\ls2
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Production of poisonous chemicals, agricultural pesticides/insecticides and other
goods using chemical substances prohibited by the World Health Organisation.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Processing and production of electric power by using waste imported from a foreign
country.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Forestry exploitation, under the Forestry Law.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The foreign transfer of funds equal to or more than USD10,000 must get a prior
declaration from the National Bank of Cambodia.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Cambodian law does not prohibit 100% foreign company ownership, so there are no
restrictions on foreign shareholders.
\par
}
}
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
4.
}
}
Are there any restrictions on doing business with certain countries or
jurisdictions?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
There are no restrictions on doing business with certain countries and
jurisdictions. Cambodia has access to regional and global markets through being a
member of world and regional trade organisations. Cambodia has a most favoured
nation (MFN) and generalised system of preference (GSP) status in various markets,
including the US, EU, Korea and Japan. Cambodia also has signed investment
protection agreements with many countries around the globe. This information can be
found at
}
{\b0 \cf1 \f2 \i1 \fs20
{\field {\*\fldinst HYPERLINK "http://www.moc.gov.kh" }{\fldrslt
www.moc.gov.kh
}}}
}
}
and
}
{\b0 \cf1 \f2 \i1 \fs20
{\field {\*\fldinst HYPERLINK "http://www.cdc-crdb.gov.kh" }{\fldrslt
www.cdc-crdb.gov.kh
}}}
.
\par
}
}
}
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
5.
}
}
Are there any exchange control or currency regulations?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Under Article 5 of the Foreign Exchange law 1997 (Forex Law), there are no
restrictions on foreign exchange operations provided that they are conducted
through authorised intermediaries (for example, licensed commercial banks). Article
6 of the Forex Law permits the National Bank of Cambodia (NBC) to issue temporary
restrictions on the activities of authorised intermediaries in times of economic or
financial crisis. Since the Forex Law was enacted (and the ensuing global financial
crises in Asia and Russia) the NBC has never invoked Article 6 to impose
restrictions.
\par
}
}
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
6.
}
}
What grants or incentives are available to investors?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
There are a number of incentives under Cambodian investment law available to
foreign investors, including:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
A one-stop service for the swift process of investment applications, tax and
customs duty exemptions.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Full import and export duty exemptions for investment projects that are registered
as quality investment projects (QIPs) with the Council of Development of Cambodia
(CDC).
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Employment allowances.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Special economic zones with one-stop customs processing and other incentives.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
}
\u160\'3f
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs28 \li0
Business vehicles
\par
}
}
\u160\'3f
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
7.
}
}
What are the most common forms of business vehicle used in your jurisdiction?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The Law on Commercial Enterprise dated 19th June 2005 (LoCE) provides three options
for foreign investors to register their business in Cambodia from an offshore
position:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
{\b0 \cf1 \f2 \i0 \fs20
A representative office.
}
}
This is not the most appropriate form for foreign investors because it is usually
created for the purposes of marketing, market research and business networking.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
{\b0 \cf1 \f2 \i0 \fs20
A branch office.
}
}
This is created to conduct a particular commercial activity in Cambodia. A branch
office is considered an extension of the parent company.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
{\b0 \cf1 \f2 \i0 \fs20
A subsidiary office.
}
}
This is a separate legal entity from the parent company, which engages in a
particular commercial activity. A subsidiary office is a company incorporated in
Cambodia with at least 51% of its capital held by the foreign company. The major
practical difference between a branch office and a subsidiary office is that the
parent company is not jointly liable for the debts or losses of a subsidiary
office.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
If foreign investors want to do business directly in Cambodia, the LoCE permits the
registration of the following entities:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Sole proprietorships.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Partnerships.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Limited liability companies.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Public limited companies.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Foreign businesses.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Branch operations.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Public enterprises.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
A private limited company is the most advisable form of entity for foreign
investment because there are only a few incorporation requirements, as follows:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
A minimum capital requirement of KHR4 million.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The number of shareholders must be between two and 30, but one person can form
single member private limited company.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Corporate governance is simple and requires only one director.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Shareholders are only liable for the subscription of the shares in the company.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The dissolution process is easy.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
8.
}
}
In relation to the most common form of corporate business vehicle used by foreign
companies in your jurisdiction, what are the main registration and reporting
requirements?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Registration and formation
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Private limited companies are incorporated by a filing online with the Ministry of
Commerce (MoC). The filing requirements include the completion of the articles of
incorporation. The name of a private limited company must include the words
\ldblquote Company Limited\rdblquote or an appropriate abbreviation \ldblquote
Co., LTD.\rdblquote at the end, and must not be similar to previously registered
names, or contrary to public order.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
From submission of the application and all necessary documents to the authorities,
it takes around three weeks to process the application before a new company can
start business activities. On receiving approval, the company must provide a bank
confirmation and the original article of incorporation and/or notarised corporate
documents to the MoC within 30 days. After completing the process with the MoC, an
application for acquiring a VAT & Patent Certificate must be submitted within 15
days to the General Department of Taxation (GDT). The approval of this application
takes approximately 30 days from the date of submission. The registration fee with
GDT is USD650. Information about registration can be found on the MoC website (
}
{\b0 \cf1 \f2 \i1 \fs20
www.moc.gov.kh
}}}
}
).
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Reporting requirements
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Any changes to the status or relevant information of a company during a calendar
year must be reported annually to the Commercial Registration Department of the
Ministry of Commerce, in the form of an Annual Declaration of Commercial
Enterprise, at the anniversary of online registration.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
In addition, monthly and annual tax filings are required to be filed with the
General Department of Taxation. Accounts and an annual report must also be filed.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Share capital
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The minimum registered capital required is KHR4 million. There is no maximum
capital.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Non-cash consideration
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Shares can be issued for non-cash consideration with pecuniary value such as
immovable property, movable property and visible and invisible property.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Rights attaching to shares
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \i0 \fs20
Restrictions on rights attaching to shares.
}
}
Shareholders can transfer their shares to a third party, only with the endorsement
of a majority of the shareholders representing three-quarters of the total capital.
Shareholders can be liable for unpaid company taxes. If so, the tax office can
withhold the shareholders\rquote property.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \i0 \fs20
Automatic rights attaching to shares.
}
}
Unless otherwise expressly set out in the article of incorporation, rights
attaching to shares include:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
A vote at any meeting of the shareholders of the company.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Shareholder\rquote s liability is limited to the price of the shareholder\rquote s
subscription.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Shares can be freely transferred among shareholders or to their family members.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The right to dividends declared by the company.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The right to share in any remaining company property on dissolution.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
9.
}
}
In relation to the most common form of corporate business vehicle used by foreign
companies in your jurisdiction, outline the management structure and key liability
issues.
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Management structure
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
A private limited company is led by one or more directors, who can but are not
required to be shareholders. The directors manage the business and affairs of the
company. The articles of incorporation provide for the rights of the directors to
manage the business and affairs of a company.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
A director can be removed with or without cause by a majority of the shareholders
entitled to vote for the director.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The board of directors must elect a chairman from among its members. The chairman
can be removed from the office of chairman, but not from his or her position as a
director, by a majority vote of the directors.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The board of directors may, as deemed necessary, establish committees to facilitate
its affairs. Committees of the board of directors can be established by a majority
of the board of directors in a written resolution.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Management restrictions
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
There are no restrictions on foreign managers in commercial and company law on the
maximum number and nationality of the director(s). However, a director must be
legally competent individual of age 18 and above who has never been convicted of a
crime.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Directors\rquote and officers\rquote liability
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Directors or officers can be civilly and criminally liable for both their
intentional and unintentional acts. They are liable for unpaid taxes of a company
if they had knowledge that tax was due but did not report the liability to the
taxation office. They can also be civilly liable if they do not disclose in writing
their interest in the company in relation to any contracts with the company, or
their material interest in any person who is party to a contract or proposed
contract with the company.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Parent company liability
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
A parent company is responsible for all liabilities of branch offices because
branch offices are simply an extension of the parent company. The parent company is
not liable for the actions of subsidiaries because subsidiaries have a separate
legal personality from the parent company.
\par
}
}
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
}
\u160\'3f
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs28 \li0
Employment
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Laws, contracts and permits
\par
}
}
\u160\'3f
\par
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
10.
}
}
What are the main laws regulating employment relationships?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The 1997 Labour Law regulates all employment contracts performed in Cambodia
regardless of the place where the contract was made, or the nationality or
residence of the contracted parties (with the exception of diplomats and airline
pilots). This law is not applicable to employees from Cambodia working abroad. The
regulations in the Labour Law are mandatory and the parties cannot agree on terms
or conditions that are less beneficial for the employee than the Labour Law.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
From 2018, the following laws and regulations amended and supplemented the 1997
Labour Law:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Law on the amendment of Article 87, Title \ldblquote C\rdblquote , Section 3 of
Chapter 4, Article 89, Article 90, Article 91, Article 94, Article 110, Article
120, Article 122 of the 1997 Labour Law dated 28 June 2018 (New Labour Law).
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Law on Minimum Wage dated 6 July 2018.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Prakas No. 442 MoLVT on Payment Wages dated 21 September 2018.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Prakas No. 443 K. B/Br.K.Kh.L on Payment of Seniority Indemnity dated 21 September
2018 (Prakas 443).
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Instruction No. 042 MoLVT on Payment of Pre-2019 Seniority Indemnity for
Enterprises/Establishments in Non-Garment Textile and Footwear Sectors, dated 22
March 2019.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Instruction No. 044/19 on Implementation of the Prakas No.442 and No. 443 for Staff
of Foreign Embassy Representatives, Agencies of United Nations and International
Organisations in Cambodia, dated 5 April 2019.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Circular No. 003 MoEF on Tax Exemption on Back Pay Seniority Indemnity before 2019
and Seniority Indemnity from 2019 and Service for Seeking jobs, Training, Sending
and Managing Trainees to Work Abroad, dated 11 April 2019.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Instruction No. 050/19 on Determination of Type of Employment Contract, dated 17
May 2019.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Instruction No. 057 on Payment of Pre-2019 Seniority for Enterprises/Establishments
inside Garment Textile and Footwear Sectors, dated 10 June 2019.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Instruction No. 058 on Payment of New Seniority Indemnity Each Year from 2019,
dated 10 June 2019.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
11.
}
}
Is a written contract of employment required? If so, what main terms must be
included in it? Do any implied terms and/or collective agreements apply to the
employment relationship?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
A contract of employment can be written or verbal. There are two types of
employment contract under Cambodian employment law, a fixed duration contract and
an undetermined duration contract. In most cases, the contracts are made in
writing. A written contract must contain the following:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Contract duration, up to two years, and the precise commencement and termination
date.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Remuneration (wages).
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Working hours.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Other working conditions.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Besides these obligatory terms, there are currently no terms imposed by collective
agreements. Employers and employees can agree to include further terms in the
contract.
\par
}
}
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
12.
}
}
Do foreign employees require work permits and/or residency permits?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Foreign employees must hold a valid business visa and a work permit to work in
Cambodia. The application fee is:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
KHR400,000 for foreign employees applying for VISA Type E (temporary stay).
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
KHR320,000 for Loa and Vietnamese employers working in Triangle Development areas.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
KHR240,000 for foreign employees applying for VISA Type K (permanent stay).
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The application fee for foreign work permits is currently KHR 520,000 and takes 20
working days from the application submission to receive work permits from the
Ministry of Labour and Vocational Training.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
However, prior to applying for a foreign employee\rquote s work permit, the company
hiring the foreign employee must first request for a quota approval to use the
foreign labour. The application fee for a quota request is KHR200,000 and takes 20
working days from the date of its submission.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The following regulations govern foreign employees:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Inter-ministerial Prakas No. 719 on Strengthening of Inspection of Foreign
Workforce in the Kingdom of Cambodia, dated 19 February 2018.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Instruction No. 043 on Registration of Foreign Employment Contracts, dated 29 March
2019.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Notification No. 028 on The Quota Request and Work Permit Extension for Expatriates
(2019), dated 20 August 2018.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Termination and redundancy
\par
}
}
\u160\'3f
\par
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
13.
}
}
Are employees entitled to management representation and/or to be consulted in
relation to corporate transactions (such as redundancies and disposals)?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
An employer must inform workers\rquote representatives in writing for suggestions
on layoffs before the commencement of the layoffs, in order to minimise effects on
affected workers.
\par
}
}
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
14.
}
}
How is the termination of individual employment contracts regulated?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The termination of employment contract is regulated differently depending on the
type of contract (that is, whether it is fixed duration contract (FDC) or an
undetermined duration contract (UDC)).
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
FDC
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
An FDC generally terminates at the specified ending date. However, it can be
terminated prior to the ending date if both parties agree in writing in the
presence of a Labour Inspector and the agreement is signed by the two parties to
the contract.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
If both parties do not agree, a contract of specified duration can be cancelled
before its termination date, only in the event of serious misconduct or Acts of
God.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
An employer who unilaterally terminates the contract before the specified ending
date for reasons other than serious misconduct will be responsible to pay damages
to the employee in an amount at least equal to the remuneration that the latter
would have received until the term of the contract.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
In addition, the employer must also pay severance indemnity to employees, which is
proportional to the wage and duration of the contract (at least 5% if there is no
collective bargaining agreement (CBA))
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
UDC
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Employees with an UDC can terminate the contract at will by submitting written
notification to their employers.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
If an employer terminates the contract, there is a distinction between fair or
unfair dismissal. A dismissal is considered as fair or justified if employees
commit serious offences such as:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Stealing, misappropriation, embezzlement or fraud.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Serious infractions of disciplinary, safety and health regulations.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Threats, abusive language or assaults.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Inciting other workers to commit serious offences.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Political propaganda, activities or demonstrations in the establishment.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
If there has been a fair/justified dismissal, employers are not required to give
any payment for prior notice or seniority indemnity at the termination of contract.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
For unfair/unjustified dismissals, employees must be given prior notice or payment
of notice of seven days to three months, according to the length of contract.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Since the Law on the amendment of Article 87, Title \ldblquote C\rdblquote ,
Section 3 of Chapter 4, Article 89, Article 90, Article 91, Article 94, Article
110, Article 120, Article 122 of the 1997 Labour Law dated 28 June 2018 (New Labour
Law) and Prakas No. 443 K. B/Br.K.Kh.L on Payment of Seniority Indemnity dated 21
September 2018 (Prakas 443) the severance indemnity scheme has been replaced by the
seniority payment, which is more advantageous for employees who work under the UDC.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Before 26 June 2018, under the previous Labour Law, severance payments were paid
once only at the termination of the contract and only in cases of unjustified
dismissal by employer. Under the New Labour Law implemented in January 2019,
seniority indemnity must be regularly paid to employees every six months in June
and December and must be equal to 7.5 days\rquote wages and fringe benefits every
six months.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The New Labour Law and the Prakas 443 has a retroactive effect as employers must
also retroactively pay for the seniority indemnity before 2019 to their existing
staff. The maximum indemnity cannot exceed six months\rquote net wages (other
fringe benefits are not taken into consideration for the calculation of the pay
back seniority indemnity).
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
For unjustified dismissals, on termination of the contract the employer must grant
the employees with seniority periods from one month to six months, a seniority
indemnity payment equal to seven days\rquote wages and other fringe benefits, as
well as pay back the seniority indemnity payment of 15 days\rquote wages per year,
if applicable.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
In addition to prior notice payments and the remaining seniority indemnity,
employees may also be entitled to civil damages, if applicable.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Employees are required to provide written notice of resignation or pay in lieu of
notice. Employees who are terminated by the employer for reasons other than gross
misconduct are entitled to two days of paid leave each week to look for a new job.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Employees who are terminated for cause (for example, for gross misconduct) are
generally not entitled to notice of termination or pay in lieu of notice.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Pay in lieu of notice and other benefits are based on the employee\rquote s basic
salary at the time of termination. Unused annual leave and prorated bonus will be
paid on termination.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The minimum period of prior notice is as follows:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Length of service of less than six months: seven days.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Length of service of more than six months, but less than two years: 15 days.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
More than two years, but less than five years: one month.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
More than five years and less than ten years: two months.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
More than ten years: three months.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
15.
}
}
Are redundancies and mass layoffs regulated?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Redundancies and mass layoffs are regulated by the Labour Law. An employer must
establish the order of the layoffs. The first workers to be laid off must be those
with the least professional ability and then those with the least seniority. The
employer must inform workers\rquote representatives in writing for suggestions on
layoffs before the commencement of the layoffs. The labour inspectors must also be
informed of layoffs. Dismissed workers have priority to be rehired for the same
position in the enterprise during the next two years.
\par
}
}
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
}
\u160\'3f
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs28 \li0
Tax
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Taxes on employment
\par
}
}
\u160\'3f
\par
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
16.
}
}
In what circumstances is an employee taxed in your jurisdiction and what criteria
are used?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
An individual is considered as a tax resident if he or she satisfies one of the
following conditions:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Is resident in Cambodia.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Has a principle place of abode in Cambodia.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Is present in Cambodia for more than 182 days in any 12-month period ending in the
current tax year.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
17.
}
}
What income tax and social security contributions must be paid by the employee and
the employer during the employment relationship?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Tax resident employees
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Tax resident employees must pay tax on salaries from both Cambodian and foreign
sources. The tax is withheld by the employer. The rates on the gross monthly
taxable salary are:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
KHR0 to KHR1.3 million: 0%.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
KHR1,300,001 to KHR2 million: 5%.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
KHR2,000,001 to KHR8.5 million: 10%.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
KHR8,500,001 to KHR12.5 million: 15%.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
KHR12,500,001 and over: 20%.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Salary tax on non-resident employees
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Salary from Cambodian sources is subject to tax at a flat rate of 20%. The tax is
withheld by the employer.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Employers
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Employers must withhold the tax due before the salary payment and pay this source
tax to the tax administration on or before the 20th day of the month following the
salary payment. For fringe benefits, employers must withhold and pay taxes every
month at the rate of 20% of the total value of fringe benefits given to employees
to the tax administration on or before the 20th day of the month following the
month in which such payments were made.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
In addition, the Law on Social Security imposes three types of social charges
related to these three issues:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Occupational risk contributions. These are only borne by the employer or the owner
of an enterprise. Workers are not liable in relation to the payment of such
contribution. The contribution rate of the occupational risk is equal to 0.8% of
the contributory wage of the employee\rquote s gross wage.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Health care scheme. The contribution rate of health care is borne by both the
employer and the employee. The contribution is 1.3% (each) of the contributory wage
of the employee\rquote s gross wage.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Pension scheme.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
In practice, only occupational risk and health care are applicable to employers
with at least eight employees. Both employers and employees must also register with
the National Social Security Fund.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Business vehicles
\par
}
}
\u160\'3f
\par
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
18.
}
}
When is a business vehicle subject to tax in your jurisdiction?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
In order to establish a company under Cambodian Law, the entity must register and
received the following documents from the Ministry of Commerce (MOC):
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Memorandum and Article of Association (MAA).
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Certificate of Incorporation.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The entity must then provide the following documents to the General Department of
Taxation (GDT):
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Value Added Tax (VAT) certificate.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Patent tax certificate.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Tax Registration Identification Card.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Tax Instruction.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The company will eventually be liable for tax after the completion of the
aforementioned process and the receipt of the relevant documents from the GDT.
\par
}
}
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
19.
}
}
What are the main taxes that potentially apply to a business vehicle subject to tax
in your jurisdiction (including tax rates)?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Since 2016, all companies are taxable under the Cambodian tax regime, which is a
self-assessment system. Taxpayers are classified into three categories depending on
their level of anticipated annual revenue.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Tax registration
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Once a business is registered with the Ministry of Commerce, it must then register
at the tax administration for a tax identification number (TIN). The company must
settle the fee of KHR400,000 within 15 days of either obtaining the TIN at the
Ministry of Commerce or the commencement of any economic activity.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Patent tax
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
A company must pay an annual patent tax, which will depend on its annual revenues:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Small taxpayers with annual turnovers between KHR250 million and KHR700 million pay
a patent tax of KHR400,000 per annum.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Medium taxpayers with annual turnovers between KHR700 million to KHR4 billion pay a
patent tax of KHR1.2 million per annum.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Large taxpayers with annual turnover of over KHR4 billion pay a patent tax of KHR3
million to KHR5 million.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Stamp tax
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
A newly established company, branch or representative must pay a registration fee
within 15 days of obtaining a business certificate from the Ministry of Commerce. A
registration tax is levied on legal documents at a fixed amount of KHR1 million for
a newly established company, merged company or dissolved company. This registration
tax is also applicable to the:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Transfer of shares at a rate of 0.1% of the total share value.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Contracts for the supply of goods and services to public entities.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
{\b0 \cf1 \f2 \i0 \fs20
Registration tax (transferred immovable property tax)
\par {\pntext }
}
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The tax rate for immovable property and vehicles value (in the form of sale,
exchange, donation, transfer to business asset) is 4%.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The tax rate for transfer of shares is 0.1%.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Transfers from grandmother/father to grandsons/daughters, parent to sons/daughters
and between spouses are exempt from taxes.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Transfers of property of the state, government transfers, public utilities,
charitable organisations are exempt from taxes.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Tax on profit
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Tax on profit is payable by resident taxpayers that are subject to tax on worldwide
income/profits. Non-residents are only taxed on Cambodia sourced income/profits.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The tax rates regarding the tax on profit for legal persons are listed as follows:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
20%: standard rate.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
30%: rate for oil or natural gas production sharing contracts, and other contracts
related to the exploitation of natural resources including timber, ore, gold, and
precious stones.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
5%: insurance (on gross premium).
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
0%: qualified investment projects (QIP) during their tax exemption period as
determined by the CDC.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Prepayment tax on profit (PPT)
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The enterprise must pay a prepayment tax which is calculated on the base of 1% of
the company\rquote s annual turnover. This tax must be paid by or before the 20th
day of the following month, and it will be accumulated to be deducted against the
tax on profit at the annual declaration. The taxpayer is exempt if within the
period of PPT holiday
}
{\b0 \cf1 \f2 \i0 \fs20
.
\par
}
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Minimum tax
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The minimum tax is a separate and distinct tax from the tax on profit. It is
imposed at the rate of 1% of the annual turnover (inclusive of all taxes with the
exception of VAT) and is payable along with the tax on profit. An exemption has
been provided for QIPs.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Withholding tax
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Any resident taxpayer carrying on business and who makes any payment in cash or in
kind to a resident taxpayer or non-resident taxpayer must withhold, and pay as tax,
a specified amount which is to be applied to the amount paid before withholding the
tax. The tax must be paid no later than the 20th day of the following month.14% tax
is due on the following payments to a non-resident:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Interest.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Royalties, rental, and other income collected in relation to the use of property.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Compensation for management or technical services.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Dividends.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
(
}
{\b0 \cf1 \f2 \i1 \fs20
Article 26, New Law of Taxation
}
}
.)
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Tax payments for resident taxpayers are as follows:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
4% for interest paid by a domestic bank or saving institution to a resident
taxpayer with a non-fixed term saving account.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
6% for interest paid by a domestic bank or saving institution to a resident
taxpayer with a fixed term saving account.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
15% for interest paid by a resident taxpayer carrying on business with another
resident taxpayer.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
15% for royalties from intangibles and interests in minerals.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
15% for income received by a natural person for the performance of services
(management, consulting and other similar activities).
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
(
}
{\b0 \cf1 \f2 \i1 \fs20
Article 25, Law of Taxation
}
}
.)
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
VAT
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Taxpayers must charge VAT on the supply of goods or services. The VAT declaration
is issued monthly and must be submitted to the tax administration by the 20th day
of the following month. Taxable supplies include:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The supply of goods or services by a taxable person in Cambodia.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The appropriation of goods for personal use by a taxable person.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The provision of supplies/gifts by a taxable person that is below cost.
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Goods imported into the customs territory of Cambodia.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The following goods and services are exempt from VAT:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Public postal services.
\par {\pntext }
}
}
}
\u8226\'3f}}{\listtext \b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
\u8226\'3f\tab }\ls100 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Hospital, clinic, medical, and dental services and the sale of medical and dental
goods incidental to the performance of such services.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls101 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The service of transport of passengers by a wholly state-owned public
transportation system.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls102 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Insurance services.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls103 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Primary financial services.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls104 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Education services.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls105 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Electricity and clean water supply.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls106 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Collection of solid and liquid waste.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls107 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Unprocessed agricultural products.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls108 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The imports of articles for personal use that are exempted from customs duties.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls109 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The imports or the purchases of goods for use in the exercise of their official
function of foreign diplomatic and consular missions, international organisations
and agencies of technical co-operation of other governments.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls110 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Non-profit activities in the public interest.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The VAT rates are as follows:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0 {\fi-360 \li {\*\pn \pnlvlblt \ilvl0
\ls111 \pnindent0 \pnf1 {\f2 \pntxtb \u8226\'3f}}{\listtext \b0 \cf1 \f2 \ri0
\i0 \qj \fs20 \li480 \u8226\'3f\tab }\ls111 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
10% on the taxable value of each taxable supply in Cambodia.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls112 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
0% on taxable supplies exported from Cambodia.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Taxes are not creditable in relation to VAT invoices for the following goods and
services:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
VAT paid on entertainment (food, beverages, tobacco, accommodation, or hospitality
of any kind), amusement or recreation expenses, unless they carry on a business as
a provider of entertainment, amusement or recreation.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls114 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Tax paid on goods or services supplied by a non-VAT registered person.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls115 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
VAT paid on the:
\par {\pntext }
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li960
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li960
purchases or imports of automobiles (designed solely for the transport of up to ten
person(s)), unless they carry on an activity involving the business of automobiles;
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls117 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li960
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li960
purchases or imports of certain petroleum products (regular/super gasoline, and
lubrication oil), unless they carry on business as a supplier of such petroleum
products;
\par {\pntext }
}
}
}
}{\pntext }
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li580
}
}
\u8226\'3f\tab }\ls118 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
VAT paid on mobile phone services.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Dividends, interest and IP royalties
\par
}
}
\u160\'3f
\par
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
20.
}
}
How are the following taxed:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620 \b0 \cf1 \f2 \ri620 \ul0 \strike0 \i0 \qj
\fs20 \li620 \sa0 \sb0 {\fi-360 \li {\*\pn \pnlvlblt \ilvl0 \ls119 \pnindent620
\pnf1 {\f2 \pntxtb \u8226\'3f}}{\listtext \b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li1100
\u8226\'3f\tab }\ls119 {\pntext }
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li1100
{\b0 \cf1 \f2 \ri620 \i0 \ql \fs20 \li1100
Dividends paid to foreign corporate shareholders?
\par {\pntext }
}
}
}
}\b0 \cf1 \f2 \strike0 \i0 \fs20 \sa180 \sb0 \ri620 \ul0 \qj \ql \li1100 {\fi-
360 \li {\*\pn \pnlvlblt \ilvl0 \ls120 \pnindent620 \pnf1 {\f2 \pntxtb \u8226\'3f}}
{\listtext \b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li1100 \u8226\'3f\tab }\ls120
{\pntext }
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li1100
{\b0 \cf1 \f2 \ri620 \i0 \ql \fs20 \li1100
Dividends received from foreign companies?
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li1100
{\b0 \cf1 \f2 \ri620 \i0 \ql \fs20 \li1100
Interest paid to foreign corporate shareholders?
\par {\pntext }
}
}
}
{\pntext }
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li1100
{\b0 \cf1 \f2 \ri620 \i0 \ql \fs20 \li1100
Intellectual property (IP) royalties paid to foreign corporate shareholders?
\par {\pntext }
}
}
}
}\b0 \cf1 \f2 \strike0 \i0 \fs20 \sa180 \sb0 \ri620 \ul0 \qj \ql \li1100 \intbl
}
{\b0 \cf1 \f2 \ri720 \i0 \qj \fs20 \li720
}
}\b0 \cf1 \f2 \ri720 \i0 \qj \fs20 \li720 \intbl \cell \row }}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Dividends paid
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The Law of Taxation defines dividends as any distribution of money or property that
a legal person distributes to a shareholder with respect to the shareholder\rquote
s equity interest in that legal person (other than share dividends and
distributions on the liquidation of the company). Whether a distribution is a
dividend is determined regardless of whether the legal person has current or
accumulated income, profits or earnings. The taxpayer must withhold tax from a non-
resident on the payments of dividends at the rate of 14% according (
}
{\b0 \cf1 \f2 \i1 \fs20
}
}
).
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Dividends received
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Dividends received from foreign companies are subject to the tax on profit.
However, Cambodia unilaterally provides a simple tax credit to the taxpayer for any
tax paid on foreign-source income.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Interest paid
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Any resident taxpayer carrying on business who makes payments of interest to a non-
resident taxpayer must withhold and pay as tax 14% of the amount paid (
}
{\b0 \cf1 \f2 \i1 \fs20
}
}
).
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
IP royalties paid
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Any resident taxpayer carrying on business who makes payments of royalties from the
use or right to use intangible property to a non-resident taxpayer must withhold
and pay as tax 14% of the amount paid (
}
{\b0 \cf1 \f2 \i1 \fs20
}
}
).
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Groups, affiliates and related parties
\par
}
}
\u160\'3f
\par
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
21.
}
}
Are there any thin capitalisation rules (restrictions on loans from foreign
affiliates)?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
On 10 October 2017, the Ministry of Economy and Finance issued Prakas No. 986
MEF.PrK. Under this Prakas, a \ldblquote related party\rdblquote is either:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
A member of the same immediate family.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls124 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
An enterprise:
\par {\pntext }
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li960
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li960
that is directly or indirectly entitled to 20% of the dividends in the direct
capital of the other enterprise; or
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls126 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li960
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li960
that has equivalent voting rights in the taxpayer\rquote s Board of Directors.
\par {\pntext }
}
}
}
}{\pntext }
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li580
}
}
\u8226\'3f\tab }\ls127 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
A third-party enterprise or an individual that:
\par {\pntext }
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li960
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li960
possesses directly or indirectly at least 20% of the dividends in the direct
capital of both enterprises;
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls129 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li960
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li960
has equivalent voting rights in the Board of Directors of both enterprises.
\par {\pntext }
}
}
}
}{\pntext }
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li580
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
For taxation purposes, an interest payment is considered as an expense to be
deducted from the income generated by an enterprise for calculating taxable profit
and the payment of tax on profit.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The General Department of Taxation (GDT) has issued some regulations regarding
interest rates. Instructive Circular No 151 dated 22 January 2014 on the Record of
Interest Expense of Enterprises stipulates that an interest payment to be
considered as an expense can be up to 120% of the market interest rate, where the
loan is between related parties. If the loan is not between related parties, the
ceiling market interest rate is applied. However, the total annual interest expense
is subject to a limit set by the Law of Taxation. The market interest rate is
determined by the GDT, according to the average interest rates on loans set by
major banking and financial institutions. In 2018, the GDT set the market interest
rate for a loan in USD and KHR as 8.35% in USD and 9.44% in KHR per year
(Notification 4630, dated 13 March 2019).
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
According to the Instruction 11946 dated 21 August 2018, taxpayers that lend to, or
borrow money from related parties, must apply the rate of interest to those loans
in conformity with the \ldblquote arm\rquote s length principle\rdblquote as set
out in the Prakas 986 dated 10 October 2017.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The taxpayer who enter into \ldblquote related party\rdblquote loan transactions
will no longer need to notify the specific operations to the GDT within 30 days.
However, the taxpayer will still need to complete the related party transactions
annex which is attached to the annual tax on income return and list all the
existing and new related party loans that he/she has entered into during each tax
year. Taxpayers who enter into loan transactions with \ldblquote third
parties\rquote \rquote are still required to notify the GDT within 30 days as per
the requirements under Circular 151.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
There is no specific restriction on loans from foreign affiliates. Article 18 of
the Law on Foreign Exchange Control states that loans, including trade credits, can
be freely contracted between residents and non-residents, provided that the loans
disbursements and repayments are made through an authorised intermediary (licensed
bank).
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
In the banking sector, the National Bank of Cambodia imposes some restrictions on
loans between a bank and its related parties. The Prokor No. B7-01-137 dated 15
October 2001 (as amended by the Prakas B7-02-146 dated 7 June 2002) on Loans to
Related Parties provides that the total loan that a bank provides to a related
party cannot exceed 10% of the bank\rquote s net worth. In addition, a loan to a
related party must be made under normal conditions with regards to interest rate,
collateral and term of payment.
\par
}
}
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
22.
}
}
Must the profits of a foreign subsidiary be imputed to a parent company that is tax
resident in your jurisdiction (controlled foreign company rules)?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
There is no specific provision in the Law of Taxation regarding controlled foreign
company rules.
\par
}
}
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
23.
}
}
Are there any transfer pricing rules?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The Tax Administration has powers to allocate income and deductions among taxpayers
under Article 18 of the Law on Taxation. Where there are two or more enterprises
under common ownership, whether incorporated or organised in or outside Cambodia,
the tax administration can distribute gross income, deductions or other benefits
among the enterprises and their owners to prevent the avoidance or evasion of
taxes, or to clearly reflect income. Generally, two or more enterprises are held to
be under common ownership if a single person owns 20% or more in the value or the
equity interests of each enterprise.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
More detailed regulation on transfer pricing is currently being drafted by the
Ministry of Economy and Finance.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
On 10 October 2017, the Ministry of Economy and Finance issued Prakas No. 986
MEF.PrK. to provide rules and procedures on income and expense allocation among
related parties (Local Transfer Pricing Rules). This represents one of the most
important developments in the Cambodian tax regulations in the last 20 years. In
addition to being in line with Cambodia\rquote s tax reform plans, this regulation
also demonstrates Cambodia\rquote s commitment to aligning with global tax
frameworks on transparency and combatting tax avoidance. It defines the transfer
price as \lquote \rquote the price of goods, services, or property charged between
related parties\rquote \rquote . Transfer pricing (TP) refers to setting the value
of transactions (that is, comparable uncontrolled price, resale price, cost plus,
transactional net margin, and profit split methods) between related parties using
the most appropriate transfer pricing methodology. If the transactions aren\rquote
t at arm\rquote s length, the tax authority may adjust the value and impose taxes
accordingly. The purpose of transfer pricing rules is typically to make sure
related entities compensate each other appropriately in an amount that is
commensurate with the value of property transferred or services provided and to
prevent entities from manipulating profits between related parties to minimise tax
exposure. The taxpayer who has transacted with related parties must prepare and
maintain transfer pricing documentation and methodologies used to justify an
arm\rquote s length value. Documents regarding related party transactions must be
kept for ten years from the tax year end.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Under Cambodian law, an enterprise\rquote s fiscal year ends on 31 December, and
the annual corporate tax filing deadline is the 31 March of the following year.
Therefore, it is necessary to adhere to these deadlines in relation to the transfer
pricing form and documentation. A failure to comply with these requirements would
lead to:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Transfer pricing adjustments, which would result in additional tax.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls131 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Tax penalties under Article 133 of the Law on Taxation. The penalties range from
10% to 40% of the additional tax for violations, plus an interest charge of 1.5% on
late payments (
}
{\b0 \cf1 \f2 \i1 \fs20
Prakas on tax audit No. 270 MoEF. PrK dated 13 March 2019
}
}
).
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls132 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
A lawsuit filed by the local tax administration against enterprises for charges
stipulated under Articles 134 to 138 of the Law on Taxation.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Customs duties
\par
}
}
\u160\'3f
\par
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
24.
}
}
How are imports and exports taxed?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Duties and taxes are levied on any imported and exported goods before they are
released from customs. This is except for goods that qualify for special privilege
under the relevant laws and regulations where their duties and taxes are exempt.
The third edition of the Customs tariff book 2012 was issued in January 2015 and
provides for the different types of duties and taxes that are collected by customs.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \i0 \fs20
Importation.
}
}
The following types of duties and taxes apply at the following different rates:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Customs duties: 0%, 7%, 15% and 35%.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls134 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Special tax: 0%, 4.35%, 5%, 10%,15%, 20%, 25%, 30%, 45% and 50%.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls135 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Additional tax: 0.02USD/litre on petroleum oil and 0.04USD/litre on diesel fuel.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls136 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
VAT: 10% flat rate.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \i0 \fs20
Exportation.
}
}
Export tax is taxed at rates of 0%, 5%, 10%, 15%, 20% and 50%.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
As a member of the ASEAN, import duties in Cambodia have been reduced in compliance
with the Common Effective Preferential Tariffs programme.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Qualified institutional placement projects approved by the Council of Development
of Cambodia are exempted from import duty.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Double tax treaties
\par
}
}
\u160\'3f
\par
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
25.
}
}
Is there a wide network of double tax treaties?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Under Article 89 of the Law on Taxation, international treaties related to taxation
ratified by the National Assembly prevail over the provisions of the Law on
Taxation. Cambodia has begun negotiations on double taxation agreements with
several other countries with the intention of boosting cross-border trade and
investment. Cambodia has already signed double taxation agreements with Singapore
and China. However, these agreements still need to be ratified. These double
taxation agreements follow the model agreement of the Organisation for Economic Co-
operation and Development (OECD) and mainly focus on income taxes.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The Cambodian General Department of Taxation (GDT) has formally announced the
following Double Tax Agreements (DTAs):
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Agreement between the Royal Government of Cambodia and the Government of the
Kingdom of Thailand for the avoidance of double taxation and the prevention of
fiscal evasion with respect to taxes on income (date of effect: 1 January 2018).
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls138 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Agreement between the Royal Government of Cambodia and the Government of his
majesty the Sultan and Yang Di-Pertuan of Brunei Darussalam for the avoidance of
double taxation and the prevention of fiscal evasion with respect to taxes on
income (date of effect: 1 January 2019).
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls139 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
People\rquote s Republic of China for the avoidance of double taxation and the
prevention of fiscal evasion with respect to taxes on income (date of effect: 1
January 2019).
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls140 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Republic of Singapore for the avoidance of double taxation and the prevention of
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls141 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Republic of Vietnam for the avoidance of double taxation and the prevention of
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The standard withholding rate on payments made by a resident taxpayer to a non-
resident taxpayer is 14% (
}
{\b0 \cf1 \f2 \i1 \fs20
Article 26, Law on Taxation
}
}
). However, whereas under the DTAs, that withholding tax may be reduced to 10% in
relation to payments of dividends, royalties, interest, or technical services.
Resident taxpayers must apply and obtain from the Department of Legal Affairs,
Taxation Policy and International Tax Co-operation of the GDT a pre-approval in
order to enjoy the tax benefit provided by the DTA.
\par
}
}
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
}
\u160\'3f
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs28 \li0
Competition
\par
}
}
\u160\'3f
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
26.
}
}
Are restrictive agreements and practices regulated by competition law? Is
unilateral (or single-firm) conduct regulated by competition law?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Competition authority
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The Competition Law is still in draft form (version 5.7) and is yet to be enforced
in Cambodia. However, various international and domestic legal instruments are
applicable in Cambodia in relation to unfair competition activities, including the:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
World Trade Organisation (WTO) rules.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls143 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
ASEAN Economic Community Blueprint.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The Cambodian Constitution allows state intervention to protect the market and
consumers. Under Article 62 of the Constitution, the state is empowered to:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Monitor and facilitate commercial production.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls145 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Protect the price of products for farmers and manufacturers.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls146 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Maintain a marketplace for them to sell their products.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The state bans and severely punishes those who import, manufacture and sell illicit
drugs and counterfeit and expired goods that affect the health and life of the
consumers (
}
{\b0 \cf1 \f2 \i1 \fs20
Article 64, Constitutio
}
}
n). Currently, there is no specific authority with authority over competition
matters as a whole. However, some authorities such as the Ministry of Post and
Telecommunication, the Ministry of Commerce, the Economic Police, and the newly
established Counterfeit Committee may have competition competencies with regard to
activities under their authority.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Restrictive agreements and practices
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The Law on Telecommunication bans some unfair competition agreements and practices
in the sector. All telecommunication operations must abide by the principles of
fair, free, equal, and effective competition, and all activities against those
principles are prohibited. Prohibited activities include:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Gathering agreement or consensus tacitly or in writing with the aim of:
\par {\pntext }
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li960
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li960
hindering or limiting telecommunication market competition or rights of
telecommunication operators or persons involved with the telecommunication sector;
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls149 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li960
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li960
constraining free tariffs that might lead to arbitrary rises or decreases in fees;
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls150 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li960
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li960
limiting partial or whole rights on managing telecommunication operations,
investment or technical development; or
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls151 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li960
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li960
dividing telecommunication market or supply sources.
\par {\pntext }
}
}
}
}{\pntext }
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li580
}
}
\u8226\'3f\tab }\ls152 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Any abuse of market primacy by an operator or a group of operators or persons
involved with the telecommunication sector that might affect operations or
competition in a part or whole of the market. This can include:
\par {\pntext }
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li960
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li960
denying sales;
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls154 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li960
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li960
conditional sales;
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls155 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li960
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li960
discriminatory sales; or
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls156 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li960
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li960
contract cancellation because the other party does agree with unreasonable trade
terms.
\par {\pntext }
}
}
}
}{\pntext }
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li580
}
}
\u8226\'3f\tab }\ls157 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Any abuse, as above, of the dependence of any operator or person involved with
telecommunication sector.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls158 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Mergers between telecommunication operators and persons involved in the
telecommunication sector with the aim of furthering prohibited activities as above.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
However, as soon as the Draft Law on Competition of Cambodia is implemented, it
will directly tackle the issue of restrictive agreements and practices. For
example, Articles 11 and 12 prohibit anticompetitive horizontal and vertical
agreements.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Unilateral conduct
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
As Cambodia has no exhaustive competition law yet, unilateral conduct is not
prevented by the regulation of monopolisation or the abuse of a dominant position
in a market. However, in Cambodian Law, unilateral conduct is covered by the
concept of unfair competition.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The Law on Trade Marks and Unfair Competition prohibits unfair competition on the
creation and use of marks and trade names. The law broadly defines acts of unfair
competition as any act of competition contrary to honest practices in industrial,
commercial or service matters. Article 23 sets out a non-exclusive list of acts
specifically considered as acts of unfair competition for IP:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
All acts creating confusion by any means with the establishment or goods, or
industrial, commercial or service activities of a competitor.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls160 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
False allegations in the course of trade discrediting the establishment or goods,
or industrial, commercial or service activities of a competitor.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls161 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Indications or allegations the use of which in the course of trade is liable to
mislead the public as to the nature, manufacturing process, characteristics,
suitability for purpose or quantity of goods.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls162 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Article 13 of the Draft Law on Competition Law prohibits undertakings from abusing
their dominant position in a market. Such activities are deemed unlawful if they
have an anticompetitive object or effect and may consist in:
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls163 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Requiring or inducing a supplier or customer not to deal with a competitor.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls164 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Refusing to supply goods or services to a competitor.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls165 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Selling goods or services on the condition that the purchaser purchases separate
goods or services unrelated to the object of the contract.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls166 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Selling goods or services below the cost of production.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls167 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Refusing to give a competitor or potential competitor access to an essential
facility.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
}
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
27.
}
}
Are mergers and acquisitions subject to merger control?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Cambodia is in the final stage of implementing an exhaustive competition law (
}
{\b0 \cf1 \f2 \i1 \fs20
see
}
Question 26
}}}
}
). Therefore, merger control does not exist.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
However, company mergers and acquisitions are regulated by the Law on Commercial
Enterprises (LCE). The director of the company can propose to the shareholders an
agreement of merger or consolidation between the company and any other person.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The LCE allows companies to merge into one company or to consolidate to form a new
company. The merger agreement must be approved by the board of directors of each
company and is subject to the vote of the shareholders of each company. Under
Article 245 of the LCE, a merger must be approved by a special resolution of the
shareholders representing at least two-thirds of each constituent company. As with
the process on incorporating a company, the directors of the surviving company must
submit an application for registration of the merger at the Ministry of Commerce.
The Ministry of Commerce issues a certificate of merger, the date of which is the
effective date of the merger.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The LCE does not set out a turnover test, substantive test or any specific foreign
exemptions. However, mergers or acquisitions in regulated sectors are subject to
specific authorisation from the relevant authorities. Regulated entities include,
among others:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Bank and financial institutions.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls169 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Securities firms.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls170 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Listed companies.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls171 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Licensed mining companies.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Article 15 of the Draft Law on Competition Law forbids business association that
has or may have the effect of significantly preventing, restricting or distorting
competition in a market. Such business combinations (or mergers) will be subject to
examination, monitoring and evaluation of the Competition Commission of Cambodia.
\par
}
}
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
}
\u160\'3f
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs28 \li0
Intellectual property
\par
}
}
\u160\'3f
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
28.
}
}
Outline the main IP rights in your jurisdiction.
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Patents
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \i0 \fs20
Definition and legal requirements.
}
}
Cambodia\rquote s Law on Patents, Utility Models and Industrial Designs provides a
set of exclusive rights to an inventor or his or her assignee for a fixed period,
in exchange for the disclosure of an invention, utility model or industrial design.
The Law defines an invention as \ldblquote an idea of an inventor, which permits in
practice the solution to a specific problem in the field of technology\rdblquote .
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
To be patentable, an invention must be new, involve an inventive step, and be
industrially applicable. Certain inventions are excluded on public policy grounds
as:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Contrary to public order or morality.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls173 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Harmful to human, animal, or plant life or health.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls174 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Seriously prejudicial to the environment.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls175 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Prohibited by law.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \i0 \fs20
Registration.
}
}
Patent applications are filed with the Department of Industrial Property of the
Ministry of Industry and Handicraft (MIH). An agent residing and practicing in
Cambodia must represent foreign applicants. The laws and regulations, as well as
guidance on the application procedure, are available on the MIH website (
}
{\b0 \cf1 \f2 \i1 \fs20
{\field {\*\fldinst HYPERLINK "http://www.mih.gov.kh" }{\fldrslt
www.mih.gov.kh
}}}
}
).
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \i0 \fs20
Enforcement and remedies.
}
}
The owner of a product patent has the right to exclude others from making,
importing, selling, offering for sale or using the product, and from stocking the
product for the purpose of sale or use. For process patents, the owner has the
right to prevent others from using the process and from doing any of the acts
covered by a product patent where the product is obtained directly by means of the
process. The patent owner can institute court proceedings against anyone who
performs such acts, or who makes such acts more likely to occur. A patent owner or
a licensee can bring a civil infringement suit against a patent infringer.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The court has wide discretion to award monetary damages and order injunctive
relief. The law provides for criminal penalties for the infringement of KHR5
million to KHR20 million, or one to five years\rquote imprisonment, or both.
Repeat offenders are subject to up to double the fine and imprisonment term.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \i0 \fs20
Length of protection.
}
}
The term of a patent is 20 years from the application filing date. Although the law
states that payment of an annual maintenance fee begins one year from filing, the
}
{\b0 \cf1 \f2 \i1 \fs20
Prakas
}
}
on Public Services Fees requires payment from the second year. There is a six-month
grace period for late payment of the annual fee, with an additional surcharge.
Failure to pay the annual fee results in the withdrawal of the patent application
or lapse of the patent.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Trade marks
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \i0 \fs20
Definition and legal requirements.
}
}
A mark is defined as any visible sign capable of distinguishing an
enterprise\rquote s goods (trade mark) or services (service mark). Such signs
include words, names, letters, numerals, logos, devices, labels, signatures,
slogans, colours, shapes, three dimensional signs and holograms. A mark cannot be
validly registered if it is:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Incapable of distinguishing the goods or services of one enterprise from those of
other enterprises.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls177 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Contrary to public order or morality.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls178 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Misleading to the public or trade circles.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls179 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Identical to a well-known mark registered in Cambodia or identical to marks of a
different proprietor registered in Cambodia.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \i0 \fs20
Protection.
}
}
The Department of Intellectual Property Rights (DIPR) of the Ministry of Commerce
(MoC) registers trademarks. Guidance on the application procedure is available on
the MoC website (
}
{\b0 \cf1 \f2 \i1 \fs20
www.moc.gov.kh
}}}
}
).
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \i0 \fs20
}
}
A trade mark owner has the right to prevent others from infringing on their mark.
To enforce a trade mark, the trade mark owner can:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
File a complaint to the DIPR, Economic Police or Counter Counterfeit Committee for
dispute settlement or raid actions.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls181 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
File a lawsuit in a civil court for money damages and/or specific relief.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls182 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Request the customs authorities to suspend clearance of imported infringing goods.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls183 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Seek criminal prosecution and/or fines.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \i0 \fs20
Length of protection and renewability.
}
}
Registration is valid for ten years from the application filling date and is
renewable for successive ten-year terms. In the sixth year of the initial term, and
of each renewal term, the mark owner must submit an affidavit of use or non-use and
pay an official fee.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Registered designs
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \i0 \fs20
Definition.
}
}
Any composition of lines or colours or any three-dimensional form, or any
material, whether or not associated with lines or colours, is deemed to be an
industrial design, if it gives a special appearance to a product of industry or
handicraft, can serve as a pattern, and appeals to and is judged by the eye. The
design must be novel, meaning it has not been disclosed to the public by
publication in tangible form by use or in any other way, before the filing or
priority date and must not be contrary to public order or morality.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \i0 \fs20
Registration.
}
}
Industrial designs must be registered with the Department of Industrial Property of
the MIH. Guidance on the application procedure is available on the MIH website (
}
{\b0 \cf1 \f2 \i1 \fs20
{\field {\*\fldinst HYPERLINK "http://www.mih.gov.kh" }{\fldrslt
www.mih.gov.kh
}}}
}
).
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \i0 \fs20
}
}
The owner of an industrial design can exclude others from making, importing,
selling, stocking, and using infringing products, and can bring a civil suit for
monetary damage and injunctive relief.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \i0 \fs20
}
}
Industrial design registration lasts for a period of five years from the filing
date, renewable for two further consecutive five-year terms, for a total of 15
years.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Unregistered designs
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
There is no protection for unregistered designs in Cambodia.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Copyright
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The Copyright Law protects the following subject matter:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
All kinds of reading books or other literary, scientific, and educational
documents.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls185 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Lectures, speeches, sermons, oral or written pleadings and similar works.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls186 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Dramatic works and musical dramas.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls187 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Choreographic works, either modern or adapted from traditional works or folklore.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls188 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Circus performances and pantomimes.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls189 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Musical compositions, with or without words.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls190 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Audio-visual works.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls191 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Works of painting, engraving, sculpture or other works of collages, or applied
arts.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls192 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Photographic works or those realised with the aid of techniques similar to
photography.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls193 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Architectural works.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls194 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Maps, plans, sketches or other works pertaining to geography, topography or other
sciences.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls195 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Computer programs and the design and documentation relevant to those programs.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls196 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Products of collage work in handicraft, hand-made textile products or other
clothing fashions.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \i0 \fs20
Protection.
}
}
Although every work is automatically protected, authors or their rights-holders
can register their works at the Ministry of Culture and Fine Arts. The Ministry
issues a Certificate of Registration. Registration is purely voluntary but the
registration certificate is strong evidence of ownership.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \i0 \fs20
}
}
Copyright protection begins the moment the author creates the work. Moral rights
last forever and extend beyond the life of the author and pass to their heirs. The
term of the economic rights depends on the type of authorship:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Sole author: life of the author plus 50 years after their death.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls198 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Collaborative work (multiple authors): life of the last surviving author plus 50
years after their death.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls199 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Published anonymous, pseudonymous, collective, audio-visual, and posthumous works,
published within 50 years of their creation: 75 years from the end of the calendar
year of its publication.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls200 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Anonymous, pseudonymous, collective, audio-visual, and posthumous works that have
not been published within 50 years of their creation: 100 years from the end of the
calendar year of its creation.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Other
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Geographical indication (GI) protection is available where the quality or
reputation of the goods is essentially attributable to its place of origin. It is
valid permanently, unless cancelled. There are currently five GI applications filed
with the Ministry of Commerce and three of them have been accepted for
registration, Kampot Pepper, Kampong Speu Palm Sugar, Kratie Pomelo Fruit. In
addition, champagne was the first foreign product to be awarded this status in
Cambodia.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Integrated circuit layout design protection is also available. It is valid for ten
years and is not renewable.
\par
}
}
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
}
\u160\'3f
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs28 \li0
Marketing agreements
\par
}
}
\u160\'3f
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
29.
}
}
Are marketing agreements regulated?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Agency
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Besides tax considerations, agency agreements are not specifically regulated.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Distribution
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Distribution is not regulated. The draft law on commercial contracts regulates
distribution agreements. However, the draft law is not yet adopted.
\par
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs24 \li0
Franchising
\par
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The Law on Trade Marks and Unfair Competition and the Law on Patents, Utility
Models and Industrial Designs stipulate that only franchise agreements relating to
IP rights are required to have effect against third parties. The draft law on
commercial contracts regulates franchising agreements in detail. However, the draft
law is not yet adopted.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
See
}
{\b0 \cf1 \f2 \i1 \fs20
Question 31
}}}
}
.
\par
}
}
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
}
\u160\'3f
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs28 \li0
E-commerce
\par
}
}
\u160\'3f
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
30.
}
}
Are there any laws regulating e-commerce (such as electronic signatures and
distance selling)?
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
The law regulating e-commerce is the sub-decree No. 246 on \ldblquote Digital
Signature\rdblquote dated 29th December 2017, issued from the Ministry of Posts
and Telecommunications.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Sub-decree 246, consists of nine chapters and 42 articles and seeks to manage the
use of digital signatures in a secure and efficient way.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Based on the sub-decree 246, the General Department of ICT (GDICT) at the Ministry
of Posts and Telecommunications will be the body in charge of manging, issuing and
monitoring certificates for digital signatures in the Cambodia.
\par
}
}
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
}
\u160\'3f
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs28 \li0
Advertising
\par
}
}
\u160\'3f
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
31.
}
}
Outline the regulation of advertising in your jurisdiction.
\par
}
}
}
}}\par
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Advertising and marketing is regulated by:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The Civil Code.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls202 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The Law on Consumer Protection.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls203 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The law on the Management of Quality and Safety of Product and Services.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls204 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The Law on Trade marks and Unfair Competition.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls205 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The Law on Tobacco Control.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls206 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Sub-Decree on Advertising of Tobacco Products
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls207 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Notification on Advertising of Alcohol.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
To provide marketing services, an advertising agency must register its business
with the Ministry of Commerce and acquire a licence from the Ministry of
Information.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
All forms of commercial advertising are prohibited if they are deceitful,
misleading, false, or likely to cause confusion as to the quality and safety of
products, goods and services.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Some products that are harmful the health and safety of consumers are subjected to
a prohibition on advertising. For example, the Law on Tobacco Control prohibits the
advertising of tobacco products. In addition, the Notification on Advertising of
Alcohol prohibits any advertising of alcohol that encourages consumers to consume
more alcoholic products, or use women or children for advertising, or provide any
kinds of rewards to consumers.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
To guarantee the health and safety of the consumer, mass media advertising must
have an approval from the Ministry of Information. The approval letter is valid for
three months to one year and is renewable. For billboards or similar
advertisements, the applicant must acquire an approval from the municipality where
the billboard will be located.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
On 2 November 2019, the Consumer Protection Law was enacted. It contains several
provisions regarding advertising in relation to unfair practices and information
for consumers such as:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
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Bait advertising.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls209 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
False or misleading representations in respect of some businesses.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls210 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Standards of information for consumers.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls211 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
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Obligation to comply with standards of information for consumers.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls212 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Notification of standards of information for consumers.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls213 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Preparation and implementation of standards of information for consumers.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls214 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
Model of content of standards of information for consumers.
\par {\pntext }
}
}
}
}
}
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}
}
}
}
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\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
}
\u160\'3f
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs28 \li0
Data protection
\par
}
}
\u160\'3f
}{
\intbl
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
32.
}
}
Are there specific statutory data protection laws? If not, are there laws providing
equivalent protection?
\par
}
}
}
}}\par
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\u160\'3f
}
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\par
}
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There is no comprehensive legislation that regulates the protection of data in
Cambodia. However, Cambodia\rquote s constitution provides for citizens\rquote
rights to privacy. The Civil Code recognises the personal right to identity,
dignity, privacy and other personal interests of an individual. Under the Criminal
Code, the disclosure of secrets and the interception of private communication or
mishandling of data are criminal offences.
\par
}
}
}
}
}
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
}
\u160\'3f
\par
}
{\b1 \cf29 \f2 \ri0 \i0 \qj \fs28 \li0
Product liability
\par
}
}
\u160\'3f
}{
\intbl
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{\b0 \cf23 \f2 \i0 \fs20
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \ri620 \i0 \qj \fs20 \li620
{\b0 \cf1 \f2 \i0 \fs20
33.
}
}
How is product liability and product safety regulated?
\par
}
}
}
}}\par
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{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
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{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Product liability and product safety is regulated by general laws such as:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The Civil Code, with regards to contracts.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls216 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The Law on the Management of Quality and Safety of Product and Services (Law on
MQSPS).
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls217 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The Law on the Standard of Cambodia.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls218 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The Law on Trade marks and Unfair Competition.
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Product liability and product safety is also regulated according to specific kinds
of products, such as:
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
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The Law on the Management of Cosmetics.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls220 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The Law on Tobacco Control.
\par {\pntext }
}
}
}
\u8226\'3f\tab }\ls221 {\pntext }
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf1 \f2 \ri0 \i0 \ql \fs20 \li480
The Law on Petroleum
\par {\pntext }
}
}
}
}
}
{\b0 \cf1 \f2 \ri100 \i0 \qj \fs20 \li100
}
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf1 \f2 \ri0 \i0 \qj \fs20 \li0
Overall, these laws regulate the manufacturing process, product design and
labelling or warnings on products. The Law on MQSPS requires manufacturers or
importers or service providers to submit a declaration and seek authorisation from
the competent authorities before placing products and goods that could harm the
health or safety of consumers on the market in Cambodia. Manufacturers, exporters
and service providers are liable for product defects that could harm the health and
safety of the consumers. Liability is imposed by the Camcontrol Directorate General
of Ministry of Commerce and the Ministry and the Institute of Standards of
Cambodia.
\par
}
}
}
}
}
}
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\u160\'3f
\par
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Contributor profiles
\par
}
}
\u160\'3f
\par
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\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf22 \f2 \ri0 \i0 \qj \fs24 \li0
Darwin Hem, Principal Partner
\par
}
}
\u160\'3f
\par
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
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BNG Legal
\par
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{\b0 \cf22 \f0 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf22 \f0 \i0 \fs20
T
}
}
+855 16 88 05 65
\par
}
{\b0 \cf22 \f0 \ri0 \i0 \qj \fs20 \li0
}
{\b0 \cf22 \f0 \i0 \fs20
F
}
}
+855 23 212 840
\par
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{\b0 \cf22 \f0 \ri0 \i0 \qj \fs20 \li0
}
{\b0 \cf22 \f0 \i0 \fs20
E
}
}
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{\field {\*\fldinst HYPERLINK "mailto:hhn@bnglegal.com" }{\fldrslt
hhn@bnglegal.com
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\par
}
}
{\b0 \cf22 \f0 \ri0 \i0 \qj \fs20 \li0
}
{\b0 \cf22 \f0 \i0 \fs20
W
}
}
{\b0 \cf22 \f0 \i1 \fs20
{\field {\*\fldinst HYPERLINK "http://www.bnglegal.com" }{\fldrslt
www.bnglegal.com
\par
}
}
}
}
\u160\'3f
\par
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
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Professional qualifications.
}
}
Licensed trade mark agent in Cambodia; Arbitrator at the Cambodian Arbitration
Council; LLB from the Joint-Law Program of the University of San Francisco (US) and
Royal University of Law and Economic in Cambodia; Diploma in Economic Law from the
Royal School of Administration
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
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Areas of practice
}
}
. Real estate; IPRs and technology; commercial litigation.
\par
}
}
}
\u160\'3f
\par
}
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{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf22 \f2 \i0 \fs20
Non-professional qualifications.
}
}
Degree in medicine from the University of Health Science of Cambodia; Master of
Business Administration in Finance from Charles Sturt University of Australia
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
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Professional associations/memberships.
}
}
Bar Association of Cambodia (BAKC); International associate member of the American
Bar Association; Asian Patent Attorneys Association; Law Association for Asia and
the Pacific; Member of the Working Party on the Accession of Cambodia into the
World Trade Organisation.
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf22 \f2 \i0 \fs20
Publications
\par
}
}
}
}
\u160\'3f
\par
}
\fs20 \li0 \sa0 \sb0 {\fi-360 \li {\*\pn \pnlvlblt \ilvl0 \ls222 \pnindent0 \pnf1
{\f2 \pntxtb \u8226\'3f}}{\listtext \b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li480
\u8226\'3f\tab }\ls222 {\pntext }
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf22 \f2 \ri0 \i0 \ql \fs20 \li480
{\b0 \cf22 \f2 \i1 \fs20
IP Protection in Cambodia.
\par {\pntext }
}
}
}
}
}\b0 \cf22 \f2 \strike0 \i1 \fs20 \sa180 \sb0 \ri0 \ul0 \qj \ql \li480 {\fi-360 \li
{\*\pn \pnlvlblt \ilvl0 \ls223 \pnindent0 \pnf1 {\f2 \pntxtb \u8226\'3f}}{\listtext
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{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf22 \f2 \ri0 \i0 \ql \fs20 \li480
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Compulsory Execution.
\par {\pntext }
}
}
}
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf22 \f2 \ri0 \i0 \ql \fs20 \li480
{\b0 \cf22 \f2 \i1 \fs20
Ship Arrest in Cambodia.
\par {\pntext }
}
}
}
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf22 \f2 \ri0 \i0 \ql \fs20 \li480
{\b0 \cf22 \f2 \i1 \fs20
SMEs Tax Implication.
\par {\pntext }
}
}
}
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf22 \f2 \ri0 \i0 \ql \fs20 \li480
{\b0 \cf22 \f2 \i1 \fs20
IP Process in Myanmar.
\par {\pntext }
}
}
}
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf22 \f2 \ri0 \i0 \ql \fs20 \li480
{\b0 \cf22 \f2 \i1 \fs20
Insurance in Cambodia.
\par {\pntext }
}
}
}
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf22 \f2 \ri0 \i0 \ql \fs20 \li480
{\b0 \cf22 \f2 \i1 \fs20
Licensing of Banking and Financial Institutions in Cambodia.
\par {\pntext }
}
}
}
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf22 \f2 \ri0 \i0 \ql \fs20 \li480
{\b0 \cf22 \f2 \i1 \fs20
Tax for NGO in Cambodia.
\par {\pntext }
}
}
}
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf22 \f2 \ri0 \i0 \ql \fs20 \li480
{\b0 \cf22 \f2 \i1 \fs20
Investment in Cambodia.
\par {\pntext }
}
}
}
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf22 \f2 \ri0 \i0 \ql \fs20 \li480
{\b0 \cf22 \f2 \i1 \fs20
Cambodia and Singapore MOU: Patent and Industrial Design.
\par {\pntext }
}
}
}
}
}
{\b0 \cf22 \f2 \ri100 \i0 \qj \fs20 \li100
}
}
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf22 \f2 \ri0 \i0 \qj \fs24 \li0
Thavsothaly Tok, Senior Legal Advisor
\par
}
}
\u160\'3f
\par
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
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{\b1 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
BNG Legal
\par
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{\b0 \cf22 \f0 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf22 \f0 \i0 \fs20
T
}
}
+855 12 202 939
\par
}
{\b0 \cf22 \f0 \ri0 \i0 \qj \fs20 \li0
}
{\b0 \cf22 \f0 \i0 \fs20
F
}
}
+855 23 212 840
\par
}
{\b0 \cf22 \f0 \ri0 \i0 \qj \fs20 \li0
}
{\b0 \cf22 \f0 \i0 \fs20
E
}
}
{\b0 \cf22 \f0 \i1 \fs20
{\field {\*\fldinst HYPERLINK "mailto:thavsothaly@bnglegal.com" }{\fldrslt
thavsothaly@bnglegal.com
\par
}
}
{\b0 \cf22 \f0 \ri0 \i0 \qj \fs20 \li0
}
{\b0 \cf22 \f0 \i0 \fs20
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}
}
{\b0 \cf22 \f0 \i1 \fs20
www.bnglegal.com
\par
}
}
}
}
\u160\'3f
\par
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf22 \f2 \i0 \fs20
}
}
Trade mark Attorney, Corporate Agent, Cambodia
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
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Areas of practice.
}
}
Corporate law; investment law; intellectual property.
\par
}
}
}
\u160\'3f
\par
}
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{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
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Languages.
}
}
English, Khmer
\par
}
}
}
\u160\'3f
\par
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf22 \f2 \i0 \fs20
Publications.
\par
}
}
}
}
\u160\'3f
\par
}
\fs20 \li0 \sa0 \sb0 {\fi-360 \li {\*\pn \pnlvlblt \ilvl0 \ls232 \pnindent0 \pnf1
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\u8226\'3f\tab }\ls232 {\pntext }
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li480
{\b0 \cf22 \f2 \ri0 \i0 \ql \fs20 \li480
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World Bank doing business in Cambodia
\par {\pntext }
}
}
}
}
}
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}
}
}
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\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
}
{\b1 \cf22 \f2 \ri0 \i0 \qj \fs24 \li0
Marine Bussat, Legal Counsel
\par
}
}
\u160\'3f
\par
}
{\b0 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
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{\b1 \cf22 \f2 \ri0 \i0 \qj \fs20 \li0
BNG Legal
\par
}
}
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{\b0 \cf22 \f0 \ri0 \i0 \qj \fs20 \li0
{\b0 \cf22 \f0 \i0 \fs20
T
}
}
+855 12 787 042
\par
}
{\b0 \cf22 \f0 \ri0 \i0 \qj \fs20 \li0
}
{\b0 \cf22 \f0 \i0 \fs20
F
}
}
+855 23 212 840
\par
}
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}
{\b0 \cf22 \f0 \i0 \fs20
E
}
}
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{\field {\*\fldinst HYPERLINK "mailto:marine@bnglegal.com" }{\fldrslt
marine@bnglegal.com
\par
}
}
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}
{\b0 \cf22 \f0 \i0 \fs20
W
}
}
{\b0 \cf22 \f0 \i1 \fs20
www.bnglegal.com
\par
}
}
}
}
\u160\'3f
\par
}
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}
}
Lawyer, France
\par
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\u160\'3f
\par
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Areas of practice
}
}
. Corporate and Commercial, transportation law, real estate; labour law; criminal
law.
\par
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}
}
\u160\'3f
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Master of Transportation Law and Logistics, Lumi\u232\'3fre Lyon II University;
Master of Environmental Law, Nantes University; Bachelor of Law, Jean Moulin Lyon
III University.
\par
}
}
}
\u160\'3f
\par
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Professional associations/memberships:
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Member of the French Bar
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}
}
}
\u160\'3f
\par
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Languages.
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English, French
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}
}
}
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\u160\'3f
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{\b0 \cf23 \f2 \i0 \fs20
\par
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Mr. Phirum Sophoan Bou, Head of Tax & Accounting Practice Group.
\par
}
}
\u160\'3f
\par
}
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\u160\'3f
}
{\b0 \cf23 \f2 \i0 \fs20
\par
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BNG Legal
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T
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+855 12 494 455
\par
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}
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F
}
}
+855 23 212 840
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}
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E
}
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{\field {\*\fldinst HYPERLINK "mailto:phirum@bnglegal.com" }{\fldrslt
phirum@bnglegal.com
\par
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}
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}
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W
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www.bnglegal.com
\par
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}
}
}
\u160\'3f
\par
}
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}
Certified Public Accountant, Cambodia
\par
}
}
}
\u160\'3f
\par
}
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Areas of practice
}
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. Tax and Accounting.
\par
}
}
}
\u160\'3f
\par
}
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}
}
Bachelor of Accounting and Finance, National University of Management
\par
}
}
}
\u160\'3f
\par
}
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Professional associations/memberships
}
}
. Member of Association of Chartered Certified Accountants, Affiliate Member.
\par
}
}
}
\u160\'3f
\par
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Languages.
}
}
English, Khmer
\par
}
}
}
}
}
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END OF DOCUMENT
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Related Content
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Topics
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International trade
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Immigration
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Cross-border - IP&IT
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Cross-border - Company Law and Corporate Governance
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Articles
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Work permit/residency permit requirements for foreign employees
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\u8226\'3f
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Law stated as at 01-Mar-2019
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}
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Country Q&A
\par
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Doing business in
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\u8226\'3f
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Law stated as at 01-Feb-2019
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}\sect }

Doing Business in Cambodia Overview

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