LEGAL FRAMEWORK
English translation of the provisions of laws and regulations quoted herein is unofficial and any provision of the laws and regulations quoted herein shall be ultimately interpreted according to the official Khmer versions. No decision shall be made solely on the basis of the information provided herein alone. Council for the Development of Cambodia does not accept any responsibility for a decision so made.
Agriculture & Fisheries
Business
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- » Law on Amendment to Law on the Commercial Regulations and Commercial Register
- » Circular (SARACHOR) #63 on the Adoption of the Market Economy_941014
- » Decree #38 Referring to Contract and Other Liabilities_881028
- » Law Bearing Upon Commercial Regulations and Commercial Register_950503
- » Law on Amendment to Law on the Commercial Regulations and Commerce Register_991118
- » Law on Commercial Arbitration_060306
- » Law on Commercial Enterprises_050619
- » Law on Drug Management (Drug Control)_961209
- » Law on Insolvency_071016
- » Law on Notary
- » Law on Secured Transaction_070523
- » Law on the Chambers of Commerce_950516
- » Law on the Management of Quality and Safety of Products and Services_000626
- » Prakas #017/PRK/MoC on the Trading Activities of Commercial Companies_000125
- » Sub-Decree #61 on the Establishment of the Phnom Penh’s Chamber of Commerce_950731
Codes & Ancillary Laws
Constitution
Construction
Customs
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- » Annex 1 to Sub-Degree #209_071231
- » Annex 2 to Sub-Degree #209_071231
- » Annex A to Prakas1447_071226
- » Annex B to Prakas1447_071226
- » Annex to Prakas#735_080911
- » Instruction #583CE on Implementation of Initial Post Clearance Audit Manual_080630
- » Law on Customs _full text_070720
- » Prakas #105 MEF.BRK on Management of Goods that Exempt Duties and Taxes_080215
- » Prakas #107 MEF.BK on Reporting, Movement, Storage and Transportation of Exported Goods_080215
- » Prakas #108 on Refund of Customs Duties and Taxes_080215
- » Prakas #1447 MEF.BK on Customs Declaration Provision and Procedures_071226
- » Prakas #387 MEF.BK on Customs Valuation of Imported Goods_080522
- » Prakas #388 MEF.CE on Post Clearance Audit_080522
- » Prakas #735 MEF.CE on Procedures for the Management of Specially-Designated Goods_080911
- » Prakas #928MEF.CE on Temporary Importation under Temporary Admission Procedures_080911
- » Sub-Degree #209 ANK.BK on the Enforcement of the List of Prohibited and Restricted Goods_071231
Development
Education
Environment
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- » ប្រកាសស្តីពី ចំណាត់ថ្នាក់នៃការវាយតម្លៃហេតុប៉ះពាល់បរិស្ថានសម្រាប់គម្រោងអភិវឌ្ឍន៍ ពីក្រសួងបរិស្ថាន
- » Sub-Decree on Air Pollution and Noise Disturbance Control
- » Law on Environmental Protection and Natural Resource Management_961242
- » Sub- Decree #72 ANRK.BK on Environment Impact Assessment Process (PDF)_990811
- » Sub-Decree #27 on Water Pollution Control_990406
- » Sub-Decree #36 on Solid Waste Management_990427
- » Sub-Decree #42 on the Control of Air Pollution and Noise Disturbance
Financial
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- » Circular 67.10.001 on Investment Grade _Full Text_100707
- » Insurance Law_000725
- » Law on Banking and Financial Institutions_991118
- » Law on Financial Lease_090620
- » Law on Foreign Exchange_970822
- » Law on Government Securities_070110
- » Law on Money Laundering-Terrorist Financing_Full Text_070624
- » Law on Negotiable Instruments and Payments Transaction_051024
- » Law on the Issuance and Trading of Non-Government Securities (the “Securities Law”)_071019
- » Law on the Organization and Conduct of the National Bank of Cambodia_Full Text_960126
- » Prakas #001 on Public Issuance of Equity Securities_091231
- » Prakas #002 on Corporate Governance for Listed Companies_091231
- » Prakas #002.11 on Implementation of Operating Rules of Securities Depository_110503
- » Prakas #003.11 on the Implementation of the Membership Rules_110503
- » Prakas #004.11 on the Implementation of Listing Rules_110503
- » Prakas #005 on Accreditation of Professional Accounting Firm Providing Professional Services_2010
- » Prakas #005.11 on Implementation of Operating Rules of Securities Clearing & Settle_110503
- » Prakas #006.11 on Implementation of Operating Rules of Securities Market_110503
- » Prakas #008.11 on Code Conduct of Securities Firms and Securities Rep_110627
- » Prakas #009 on Licensing of Securities Firms and Securities Representatives_091118
- » Prakas #009.10 on the Registration of Securities Registrar Securities Transfer Agent_100630
- » Prakas #011on the Grant of Approval to the Operator of a Securities Market_091201
- » Prakas #012.10 on Accreditation of Valuation Company Providing Services in Securities Sector_201215
- » Prakas #013.10 on Corporate Governance for Listed Public Enterprise_101215
- » Prakas #B7-08-088on Financial Lease_080527
- » Prakas on the Prime Principle of the Operating Rules of a Securities Market_100318
- » Sub-Decree #54 (RGC) on the Implementation of the Law on Publishing and Trading of Non-Government Securities_090408
- » Sub-Decree #70 on Tax Incentives in Securities Sector_110422_110422
- » Sub-Decree #71 on the _Supplement to Sub-Decree#41 on Public Enterprise_110422
- » Sub-Decree #97 on the Conduct and Organization of the Securities and Exchange Commission of Cambodia_080723
Forestry
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- » Law on Forestry_020930
- » Process of Request for Export or Import of Timber and Non-timber Forest Products
- » Sub-Decree #26 on Rules for Granting User Rights to Plant Trees Within State Forest Lands_080325
- » Sub-Decree #79 on Community Forestry Management_031202
- » Sub-Decree No.131 on Forest and Non Timber Forest Products Allow For Export and Import_061128
Government
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- » Kram on the General Statute of Public Enterprises_960617
- » Law on the Organization and Function of the Supreme Council of Magistracy_941222
- » Royal Degree on Joint Principles on the Establishment and Introduction of Special Operation Agency_080328
- » Sub-Decree #29 on The Implementation of Merit Based Performance Incentive_08
- » Sub-Decree #54 (RGC) on the Organization and Functioning of the Ministry of Commerce_970922
Industry
Infrastructure
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- » Decision #069-09-EAC on Approval and Issue of Grid Code_090522
- » Decision on Regulatory Treatment of Extension of T & D Grid_030128
- » Law on Concessions (Full Text)_071019
- » Law on Electricity_010202
- » Law on Water Resource Management (full text)_070629
- » Prakas #470 On Establishment Of General Requirement Of Electric Power Technical Standards_040716
- » Prakas #701 on Establishment Of Specific Requirement Of Electric Power Technical Standards_070717
- » Prakas #796 On The First Amendment On The Prokas No.470_070809
- » Principles and Conditions for Issuing the Special Purpose Transmission License_0705
- » Procedures For Data Monitoring, Application, Review, And Determination Of Electricity Tariff_071026
- » Regulations on General Conditions of Supply of Electricity_030117
- » Regulations on General Principles for Regulating Electricity Tariffs_071026
- » Regulations On Overall Performance Standards For Electricity Suppliers040402
- » Sub-Decree No. 11 on Build-Operate-Transfer (BOT) Contract_980213
Intellectual Property Rights
Investment
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- » Law on Investment (1994)
- » Law on Investment (August 05, 1994) and Law on the Amendment of the “Law on Investment”
- » Law on Concession (2007)
- » (ភាសាខ្មែរ) អនុក្រឹត្យ 486 ស្តីពីការរៀបចំនិងការប្រព្រឹត្តិទៅនៃកអក(២០១៣)
- » Sub-Decree #60 on the Organization and Functioning of the CDC (05/04/2016)
- » ASEAN Comprehensive Investment Agreement_ 081215
- » Investment Promotion and Protection Agreement between Cambodia and Belarus (23/04/2014)
- » Investment Promotion and Protection Agreement between Cambodia and Hungary (14/01/2016)
- » Investment Promotion and Protection Agreement between Cambodia and Japan (14/06/2007)
- » Investment Promotion and Protection Agreement between Cambodia and Russia (03/03/2015)
- » Investment Promotion and Protection Agreement between Cambodia and USA_950804
- » Law on Investment (2021)
- » LAW ON INVESTMENT (August 05, 1994) AND LAW ON THE AMENDMENT TO THE LAW ON INVESTMENT_030324
- » Sub-Decree #111 ANK/BK on the Implementation of the Law on the Amendment to the Law on Investment_050927
- » Sub-Decree #17 (ANK/BK) on the Establishment of the Sub-Committee on Investment of the Provinces-Municipalities_050209
Labor & Employment
Land
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- » Land Law (2001)
- » Law on Expropriation
- » Order No.01 on Economic Land Concession Management
- » Sub-decree 19ANKR on Economic Land Concession
- » Sub-Decree on Declaration of State’s Properties
- » Decision #34 on the Creation of a National Committee for Land Planning and Urbanization of Area Surrounding Phnom Penh, Towns and Provinces in the Kingdom of Cambodia_931018
- » Land Law_010430
- » Law on Expropriation_100226
- » Law on Land Use Planning, Urbanization and Construction_940524
- » Law on Nature Protection Area (Protected Areas Law)_080104_080104
- » Law on Providing Foreigners with Ownership Rights in Private Units of Co-Owned Buildings_100524
- » Prakas #021 on the Collection of Rental Real Estate Tax ( Buildings and Vacant Land)_94
- » Sub-Decree #114 (RGC) on the Mortgage and Transfer of the Rights over a Long -Term Lease or an Economic Land Concession_070829
Mining
Society
Special Economic Zones
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- » Letter #3841 on VAT exemption for investors in Special Economic Zone_090702
- » Sub-Decree #147 (RGC) on Establishment of Special Economic Zone of Preah Sihanouk Municipal Port_090902
- » Sub-Decree #148 ANKr.BK on the Establishment and Management of the Special Economic Zone (Final)_060314
- » Sub-Decree #28 ANKr.BK on the Amendment of Article 4 point one (4.1) of Sub-Decree #148 Dated December 29, 2005 on the Establishment and Management of the SEZ_060314
Tax & Accounting
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- » Prakas number 1818 on the Extension of Suspension of Pre-Payment of Profit Tax for Enterprises in the Garment and Footwear Industries
- » Prakas number 1819 on The Classification of Taxpayers in the Self-Assessed Regime
- » Prakas number 1821 on The Procedure for Management of Patent Tax Collection
- » Circular #635 on the Certification of the Business Accounts (COMPTE CERTIFIE)_940404
- » Law on Accounting (Law on Corporate Accounts, their Audit and the Accounting Profession)_020708
- » Law on Foreign Exchange_970901
- » Law on Taxation of 2004_0601
- » Law on Taxation_970108
- » Prakas # 021 on the Collection of Rental Real Estate Tax (Buildings and Vacant Land)_931228
- » Prakas #18 on the Identification of Business Subject to Profit and Income Tax_1994
- » Prakas #221 on the Implementation of CSAs and CFRSs_080325
Telecommunications
Tourism
Trade
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- » Annex 2 to Sub-Decree #209_Prohibited or Restricted Goods_071231_071231
- » Annex to Prakas #599_Regulation on the Implementation of PSI Service_000831
- » Annex to Prakas #734 MEF.BK Dated 11 September 2008 Issued by the Ministry of Economy and Finance on SPECIAL CUSTOMS PROCEDURE FOR THE IMPLEMENTATION OF THE SPECIAL ECONOMIC ZONE_080911
- » Decision #112 on the Creation of an Inter-Ministerial Commission for the Preparation and Organization of Import and Export Procedures and Regulations_940919
- » Instruction #583CE on Implementation of Initial Post Clearance Audit Manual_080630
- » Prakas #017/PRK/MoC on Trading Activities of Commercial Companies_000125
- » Prakas #1437/MOC/PRK on the Issuance of the Certificate of Origin, Commercial Invoice and Export License for Garments_9990621
- » Prakas #3413/MOC Amending and Supplementing the Issuance of Certificates of Origin, Commercial Invoices, and Export Licenses for Exported Garments _991029
- » Prakas #599 on the Implementation of the Pre-Shipment Inspection Service_000831
- » Prakas #928MEF.CE on Temporary Importation under Temporary Admission Procedures_081002
- » PRAKAS No. 116 on Customs Bonded Warehouse_080215
- » Prime Minister`s Order #90 SCD on Rrisk Management and Single Window_051206