Cambodia's General Department of Taxation has issued Notification 776 GDT on the extension of the deadline for the implementation of Prakas No. 542 MEF.PrK of 8 September 2021, which provides the rules and procedures for VAT on e-commerce as introduced by Sub-Decree No. 65 of April 2021. The notification provides that the implementation of Prakas No. 542 is postponed from 1 January 2022 to 1 A…