January 2022 | KPMG Cambodia Delay on the implementation of the Value Added Tax (VAT) on E-commerce transactions Following our highlight in our December 2021 Technical Update on Implementation of VAT on E-Commerce transactions, the General Department of Taxation (GDT) issued Notification no. 776 GDT, dated 17 January 2022, to further delay the implementation of…

Please take note of the following three laws that have been released in the past year: Notification on the Registration of Implementation of Obligations of the Private Sector Concerning the Law on the Protection and the Promotion of the Rights of Persons with Disabilities   The Ministry of Social Affairs, Veterans and Youth Rehabilitation (“MOSVY”)…