The reason given for the delay in the implementation of Prakas 542 was to allow taxpayers, both resident and non-resident, more time to understand their respective obligations under this new regime from 1 April 2022 onwards. What isn’t clear is whether the registration requirement for non-resident e-commerce providers to complete the simplified VAT registration before 1 April 2022 applies to those providers that have Cambodia sales of USD15k or more in the first three (3) months of 2022 or whether it also includes those providers who had USD62.5k of Cambodia sales in the 2021 calendar year as was previously stated in Instruction 20552.
Source: dfdl.com
