According to Minister Delegate Attached to the Prime Minister and Director General of the General Department of Taxation, Kong Vibol, stated that 16 international companies have registered the Simplified VAT Registration of the General Department of Taxation. The introduction of value added tax (VAT) on e-commerce is not a new tax as it is already imposed on products or services of all kinds in the tax law, but in the past e-commerce was not legal yet. Those companies are subject to a 10% VAT when a local customer buys service or digital production from a company that is not based in Cambodia. In addition to this, the law stipulates the penalties as stated in the law and tax regulations, if any non-resident taxpayers do not register or do not file the tax return and pay the value-added tax to the tax administration in time (Anonymous, 2022).

Reference: Cambodia starts collecting VAT on e-commerce from today. (2022). Khmer Times. Retrieved from https://www.khmertimeskh.com/501050858/cambodia-starts-collecting-vat-on-e-commerce-from-today/