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Two New Prakas Now in Force – Tax on Salary and VAT on E-Commerce

Prakas 542 provides further detail on the VAT registration requirements for non-residents following the introduction of Sub-decree No. 65 S.E on the Implementation of Valued Added Tax on E-Commerce Activities (“Sub-decree 65”) back on 8 April 2021. Sub-decree 65 laid down the conditions and mechanisms for collecting VAT on the provision of digital products and electronically traded services for consumption in Cambodia supplied by non-resident entities but without a taxable presence or permanent establishment (“PE”) in Cambodia through which tax on their local transactions would normally be captured. To find out more about Sub-Decree 65 please see read our earlier Client Alert here.



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