
Cambodia Newsbrief - March 2025
WHT incentives for local airlines (Prakas 198 MEF dated 17 March 2025)
WHT incentives for local airlines (Prakas 198 MEF dated 17 March 2025)
1. Market interest rates of loans from related parties in 2024, 2. Reminder of annual income tax return filing for 2024
1. VAT exemption on certain e-commerce financial transaction services, 2. Clarification of 1) tax relief for a rent-free period during construction, improvements or reparation and 2) claimable VAT input credit on mobile phone service charges used for business purposes, 3. Some other tax incentive measures
1. Reduction of withholding tax (WHT) and specific tax (SPT) rates for airline companies, 2. Establishment of special tax audit unit under the General Department of Taxation (GDT) of the Ministry of Economy and Finance