Dec 2 2025

Cambodia: Postponement of the application of Capital Gains Tax under Prakas No. 496 MEF dated 18 July 2025

The General Department of Taxation (“GDT“) has postponed the application of Capital Gains Tax (“CGT“) under Prakas No. 496 MEF…

Dec 2 2025

Cambodia: Extension of 2025 Tax on Immovable Property Declaration Deadline

On 9 October 2025 the General Department of Taxation (“GDT”) issued Notification no. 32322 extending the deadline for Tax on Immovable…

Oct 20 2025

Bangladesh: Update from NBR – Official English Version of the Income Tax Act, 2023 Published

The National Board of Revenue (NBR) has officially released the authentic English text of the Income Tax Act, 2023 through…

Oct 17 2025

Myanmar Issues New Customs Rules on Copyrights and Related Rights

On 11 September 2025, the Ministry of Finance and Revenue of Myanmar issued Notification No. 107/2025 (“Notification 107”) introducing the…

Sep 17 2025

Cambodia Customes Guide 2026

Unlock the latest insights and stay ahead in Cambodia’s fast-evolving trade landscape with the newly released DFDL Cambodia Customs Guide…

Sep 3 2025

Cambodia: New Rules for Customs Bonded Warehouses under Prakas 671

On 25 August 2025, the Ministry of Economy and Finance issued Prakas 671, which introduces updated procedures for licensing and…

Aug 25 2025

Cambodia Issues Prakas 648 on Tax Obligations for Airway Transport Businesses

The Ministry of Economy and Finance (MEF) has issued Prakas 648 MEF.PrK.GDT dated 12 August 2025 (“Prakas 648”), providing comprehensive…

Aug 22 2025

Cambodia Reduces the Tax on Transportation Means for EVs

To support the growing adoption of electric vehicles (“EVs”) in Cambodia and align with the National Policy on Electric Vehicle…

Aug 13 2025

2025 Bangladesh Tax Guide

This comprehensive guide offers practical insights into Bangladesh’s tax system, recent developments, and their implications for businesses across various sectors.…

Aug 8 2025

Cambodia: Capital Gains Tax Implementation - Double Taxation Agreements: New Instruction Issued

As Cambodia’s capital gains tax (CGT) regime continues to evolve, the General Department of Taxation (GDT) issued Instruction 23862 dated…

Aug 4 2025

Thailand: United States Imposes New Tariffs on ASEAN Exports Under Executive Order on Reciprocal Tariff Rates

Executive Summary On July 31, 2025, the White House issued a significant Executive Order titled “Further Modifying the Reciprocal Tariff…

Aug 1 2025

Cambodia: New US-Cambodia Tariff Deal Sets 19% Rate – A Strategic Win for Cambodia’s Export Economy

In a significant development for regional trade and economic cooperation, the United States and Cambodia have concluded a new tariff…

Jul 11 2025

Vietnam: Extension of the Reduced 8% VAT Rate to 31 December 2026

On June 17, 2025, the Vietnam National Assembly passed Resolution 204/2025/QH15, extending the 2% VAT rate reduction. Following this, on…

Jul 8 2025

Cambodia: Implements New Customs Transit Procedures under Instruction 3133

On 4 July 2025, the General Department of Customs and Excise (“GDCE”) has issued Instruction 3133/25 (“Instruction 3133”) to modernize…

Jul 8 2025

Cambodia: U.S. Tariff Increase on Cambodian Garments – Key Implications and Strategic Considerations

Executive Summary The White House has announced a new 36% tariff on Cambodian exports, effective 1 August 2025, as part…

Jul 3 2025

Cambodia: General Department of Taxation Launches Formal Notification Process for Tax Declaration Irregularities

Overview On the basis of Article 7 of the Law on Taxation (Royal Kram No. NS/RK/0523/004, dated 16 May 2023),…