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Legal & Tax Updates

Stay informed with the latest updates on Cambodian Tax, Investment, Labor, and Corporate Law from our expert team.

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In-depth articles and guides to help you navigate Cambodia's legal landscape.

Strategic Collaboration Agreement between Lochan & Co (Cambodia) and CHESDA LAW OFFICE
News & Updates September 22, 2026

Strategic Collaboration Agreement between Lochan & Co (Cambodia) and CHESDA LAW OFFICE

We are pleased to announce the signing of a Strategic Collaboration Agreement between Lochan & Co (Cambodia) and CHESDA LAW OFFICE, a law office registered with the Bar Association of the Kingdom of Cambodia. The office is led by Mr. Pech Pheata, Attorney-at-Law, whom we warmly welcome as our Legal Partner.

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Cambodia–UAE Comprehensive Economic Partnership Agreement (CEPA): Key Points and Benefits
Taxation August 31, 2026

Cambodia–UAE Comprehensive Economic Partnership Agreement (CEPA): Key Points and Benefits

The Comprehensive Economic Partnership Agreement (CEPA) between Cambodia and the United Arab Emirates (UAE) was signed on 8 June 2023 and entered into force on 31 January 2024.

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NOTIFICATION NO. 1755, SIMPLIFICATION OF BUSINESS REGISTRATION – PHASE 2, PRAKAS NO. 044, SIMPLIFICATION OF BUSINESS REGISTRATION – PHASE 2, PRAKAS NO. 117, SIMPLIFICATION OF BUSINESS REGISTRATION
Taxation August 25, 2026

NOTIFICATION NO. 1755, SIMPLIFICATION OF BUSINESS REGISTRATION – PHASE 2, PRAKAS NO. 044, SIMPLIFICATION OF BUSINESS REGISTRATION – PHASE 2, PRAKAS NO. 117, SIMPLIFICATION OF BUSINESS REGISTRATION

The Ministry of Commerce (MOC) of Cambodia has introduced phased reforms to simplify and digitalize commercial registration procedures, aiming to enhance ease of doing business and accelerate digital transformation...

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Lochan & Co Participates in Career Day 2026 at ACLEDA University of Business
News & Updates July 16, 2026

Lochan & Co Participates in Career Day 2026 at ACLEDA University of Business

On 15 July 2026, Lochan & Co proudly participated in Career Day 2026, organized by ACLEDA University of Business (AUB) in collaboration with the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA) under the theme, "Connecting Students with Industry Opportunities.....

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Upcoming Self-Declared Labor Inspection Requirement
Compliance June 24, 2026

Upcoming Self-Declared Labor Inspection Requirement

On 30 May 2025, the Ministry of Labor and Vocational Training (“MLVT”) issued Notification No. 018/25 The Ministry of Labour and Vocational Training (MLVT) is implementing a mandatory self-declared labor inspection process requiring enterprises and establishments to conduct regular labor compliance self-assessments through the MLVT Self-Inspection Centralized Management System.

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NOTIFICATION NO. 5097 GDT ON MARKET INTEREST RATE FOR LOAN FROM RELATED PARTIES IN 2025 DATED 11 FEBRUARY 2026
Taxation June 9, 2026

NOTIFICATION NO. 5097 GDT ON MARKET INTEREST RATE FOR LOAN FROM RELATED PARTIES IN 2025 DATED 11 FEBRUARY 2026

The General Department of Taxation (GDT) has announced the market interest rates for related-party loans for the 2025 tax year, providing a benchmark for transfer pricing compliance.

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INSTRUCTION NO.3660 GDT ON STRENGTHENING THE IMPLEMENTATION OF INVOICING RULES FOR BUSINESS ACTIVITIES OF INTERNATIONAL WATERWAYS TRANSPORTATION OF GOODS DATE 30 JANUARY 2026
Taxation June 4, 2026

INSTRUCTION NO.3660 GDT ON STRENGTHENING THE IMPLEMENTATION OF INVOICING RULES FOR BUSINESS ACTIVITIES OF INTERNATIONAL WATERWAYS TRANSPORTATION OF GOODS DATE 30 JANUARY 2026

The General Department of Taxation (GDT) has issued Instruction No. 3660 (30 January 2026) to strengthen invoicing compliance for businesses acting as agents of non-resident international waterway transport operators.

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2026 TECHNICAL UPDATE ON CAMBODIAN TAX REGULATION
Taxation February 6, 2026

2026 TECHNICAL UPDATE ON CAMBODIAN TAX REGULATION

Cambodia’s 2026 tax regulation update reflects a strong focus on agricultural growth, food security, and streamlined compliance. Lochan & Co’s technical report provides businesses with actionable insights to adapt effectively and leverage available incentives

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Investment January 1, 2026

Guide to Doing Business in Cambodia: Investment Law & Incentives 2026

Cambodia offers a strategic location in Southeast Asia with an open economy and attractive investment incentives. This guide covers key regulations for foreign investors under the new Law on Investment.

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Compliance October 14, 2025

Cambodia Introduces New Tax Compliance Regulations for 2025

New tax compliance rules introduced by Cambodia’s General Department of Taxation (GDT) effective January 2025.

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Taxation October 14, 2025

INSTRUCTION NO. 10800 GDT ON THE PROCEDURE FOR DECLARING INCOME OF COMMERCIAL GAMBLING ENTERPRISE IN THE ONLINE TAX FILING MANAGEMENT SYSTEM (EFILING) DATED 08 APRIL 2025

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