Notice No. 006 GDT Notice for tax exemptions and incentives

Tax Alert:

GDT will continue to exempt all types of monthly taxes, Patent Tax, Stamp Tax, and Tax on Income or Minimum Tax from January to March 2021

On 04 January 2021, the GDT issued the Notice No. 006 GDT, on the implementation of the instruction of the Royal Government of Cambodia (round 7).

For this notice, the GDT will continue to exempt all types of monthly taxes, patent tax, stamp tax, and tax on income or minimum tax for three months, starting from January to March 2021 for hotels​, guesthouse, restaurant, tour agent, and airlines companies registered with GDT and having business activities in Phnom Penh, Siem Reap, Preah Sihanouk​ Province, Kep Province, Kampot Province, Bavet town, and Poipet town.

For more details, please refer to the attached Notice No. 006 GDT.