The General Department Taxation (GDT) of the Ministry of Economy and Finance (MEF) will no longer charge tax on salaries of Japanese non-resident directors who are just named in the patent certificate and do not provide any services as benefits for their companies operating in Cambodia, a press statement issued by GDT said. This decision was made upon the request from Japanese businesspeople who are the members of Japanese Business Association of Cambodia (JBAC). During a meeting between GDT’s officials led by GDT’s Director of Large Taxpayers Department Eng Rattana and Kanda Yogo, Chairman of JBAC, the general department of taxation promised to issue a set of guidelines to provide more detailed clarification.

Reference: Kang, S. (2023, February 10). Japanese non-resident directors to get tax exemption on salaries. Khmer Time. Retrieved from https://www.khmertimeskh.com/501236152/japanese-non-resident-directors-to-get-tax-exemption-on-salaries/