Trade and Custom
1. Regulatory Framework for the Trading Activities In January 2000, “Prakas (Ministerial Order) on Trading Activities of Commercial Companies” was issued by the Ministry of Commerce, and both Cambodian and …
Taxation and Accounting
1. Taxation System The current taxation scheme of Cambodia is regulated by the Law on the Amendment to the Law on Taxation of 2003 (2003 Law on Taxation). The assessment …
Financial Sector
The “Law on Banking and Financial Institutions” was enacted in 1999, aiming to serve to improve financial facilities, strengthen the base of financial institutions and make it easier for the …
Foreign Exchange
1. Restriction on the Foreign Exchange The “Law on the Foreign Exchange” of September 1997 stipulates that “there shall be no restriction on foreign exchange operations” through authorized banks (Article …
Employment and Labor
1. Regulatory Framework for the Labor Relations Cambodian labor relations, employment and work terms and other labor-related matters are basically regulated by the Constitution and the 1997 Labor Law. The …
Social Securities
1. Regulatory Framework for the Social Security Scheme “Law on Social Security Schemes for Persons Defined by the Provisions of the Labor Law” was promulgated on September 25, 2002 to …
Land
1. Regulatory Framework for the Land System in Cambodia Land Law was first promulgated in 1992 and was amended in August 2001 (2001 Land Law). The 2001 Amendment to the Land …
Environment Protection
1. Basic policy for the Protection of the Environment As a basic policy of environmental protection, Article 59 of the Constitution stipulates that the State shall protect the environment and …
Intellectual Property Rights
1. Regulatory Framework for the Protection of IPR At the time of Cambodia’s accession to the World Intellectual Property Organization (WIPO) in 1995 and the Paris Convention in 1998, the …
