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Cambodia Introduces Incentives for Transition from the Informal Economy

|Approved Changes|Cambodia
Cambodia

Cambodia's General Department of Taxation (GDT) recently issued Instruction 18412, which provides guidance and incentives for Micro, Small, and Medium Enterprises (MSMEs) in the informal economy to voluntarily register for tax. The incentives are provided for MSMEs in priority sectors, including

  • Wholesale, retail, and repair;
  • Accommodation and food services;
  • Agricultural cooperatives; and.
  • Han…

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