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法律与税务动态

通过我们的专家团队,及时掌握柬埔寨税务、投资、劳动及公司法领域的最新动态.

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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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投资领域 January 1, 2026

2026年柬埔寨营商指南:投资法与激励政策

柬埔寨位于东南亚战略要地,拥有开放的经济体系和诱人的投资激励措施。本指南涵盖了新《投资法》下外国投资者的关键法规。

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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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