24 October 2021 | 07:19 am GMT +7
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  • Enhancing National Policies

    This section describes the most recent investment-specific and investment-related measures per ASEAN member state. 

    • Cambodia

      Investment-Specific Measures

      • On 4 April 2011, Instructive Circular No. 365 regarding the procedure to apply for extension, suspension or cessation of a company’s investment activity was issued.

      • On March 4, 2011, Prakas No. 242 regarding procedure to implement the regulation on the operation of factories and handicrafts was issued. The Prakas aims to push the development and ensure the effectiveness of factory and handicraft procedures in accordance with existing laws.

      Investment-Related Measures

      • On 31 March 2011, Prakas No. 288 on authorization to use tax removal/reduction programs of Cambodia under the Agreement on ASEAN Merchandise Trade was issued.

      • On 22 April 2011, Sub-Decree No. 70 on tax incentive in securities exchange was issued. This Sub-Decree sets out the following tax incentives: 10% of tax on profit for securities companies; and 50% reduction of withholding taxes on interest and dividend distribution for public investors.