Legal & Tax Updates

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

Latest Publications

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

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.

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

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.

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.

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