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Rules for implementing Value-Added Tax on foreign E-commerce activities in Cambodia

Cambodia’s Prakas 542 provides the rules for implementing a value-added tax on non-resident foreign e-commerce suppliers. Prakas 542 also clarifies that the non-resident entity must register for VAT purposes in Cambodia and file for VAT returns if their turnover from the e-commerce activities reaches a certain threshold. Notified in September 2021, Prakas 542 provides the […]

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