Cambodia's General Department of Taxation (GDT) has published Prakas No. 542 MEF.PrK of 8 September 2021 on procedures for the implementation of the e-commerce VAT requirements introduced by Sub-Decree No. 65, which was issued in April 2021. As previously reported, Sub-Decree No. 65 introduced VAT registration requirements for non-resident e-commerce providers if their actual or expected sales…