V2203: The Notification no. 4577 on Delay of the Implementation of the Capital Gains Tax issued on the 09th March 2022.

On 09th March 2022, the General Department of Taxation (“GDT”) of the Ministry of Economy and Finance issued the Notification no. 4577 on Delay of the Implementation of the Capital Gains Tax (“Notification No. 4577”) in response to the request made by the Ministry of Economy and Finance and in accordance with the approval from Samdech Akka Moha Sena Padei Techo Hun Sen the head of Cambodian government on the delay of the date of implementation on capitals gains tax for 02 years until 01st January 2024. This approval is intended to be consistent with the “Strategic Framework and Programs for Economic Recovery in the Context of Living with the COVID-19 in a New Normal 2021-2023”.

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