ATA MS Cambodia

08/09/2026

Manufacturing QIPs: CIB Reinforces Existing Minimum Capital Requirement

The Cambodia Investment Board (CIB) has issued Instruction No. 1555/26, reinforcing compliance with the existing minimum capital requirements for Qualified Investment Projects (QIPs) in the manufacturing sector.

The Instruction does not introduce a new minimum capital threshold. Instead, it requires manufacturing QIPs to ensure that their actual investment capital reaches the applicable minimum already prescribed under the Negative List within three years.

Importantly, land value and working capital do not count toward the minimum investment capital.

The Instruction applies to all manufacturing QIPs registered with the CIB, including existing QIPs.

For existing investors, now is the time to review whether the actual qualifying capital invested meets the required minimum and identify any shortfall early.

🔎 Read ATA-MS’s full insight:
https://ata-cambodia.com/minimum-capital-for-manufacturing-qips/

05/09/2026

2026 Cambodia Accounting Forum

03/09/2026

📌 Cambodia’s annual financial filing and independent audit requirements have changed.

Prakas No. 063, issued on 18 August 2026, introduces revised audit thresholds, new filing obligations, and clearer penalties for non-compliance.

Some of the key changes include:

• New audit thresholds for commercial, manufacturing, and service businesses
• Additional categories subject to mandatory independent audit
• Annual filing requirements even for entities not subject to audit
• A revised three-year continuing audit requirement
• Monthly administrative fines for late or non-compliance

These changes apply broadly to enterprises and NPOs operating in Cambodia, and the revised thresholds apply from the 2026 accounting period onward.

ATA-MS has prepared a practical comparison of the old and new requirements, together with key points businesses should consider before year-end.

👉 Read the full article:
https://ata-cambodia.com/annual-filing-and-independent-audit-obligations/

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19/08/2026

Cambodia is raising the bar on audit quality.

New measures are strengthening audit oversight, quality control and assurance, with implications not only for auditors, but also for businesses relying on audited financial statements.

What should companies be aware of, and how should they prepare?

ATA-MS shares the key developments and practical considerations.

🔎 Read the full insight:
https://ata-cambodia.com/cambodia-strengthens-audit-oversight-audit-quality-control-and-assurance/

Find out the obligations of enterprises and Non-Profit Organizations when ending operations to maintain regulatory compliance.

15/08/2026

📢 New Tax Rules on Business Transfers, Share Transfers & Mergers

Cambodia has introduced clearer rules on tax liabilities arising from business transfers, share transfers and mergers under Prakas No. 584.

The new rules are particularly important for business owners, investors and companies considering a restructuring or transaction, as existing tax liabilities may have implications for the parties involved.

Our latest ATA insight highlights the key rules and what businesses should consider before completing a transaction.

🔎 Read the full article:
https://lnkd.in/g9NQb_AK

04/08/2026

ATA-MS Managing Partner and Director met with members of the Cambodia Logistics Association to listen to and better understand the tax issues and practical challenges faced by businesses across the logistics sector.

The discussion was a valuable opportunity to hear industry feedback, exchange views on current tax matters, and identify areas where clearer guidance or further engagement may be beneficial. ATA-MS appreciates the open discussion and remains committed to supporting the business community through practical tax insights and constructive dialogue.

30/07/2026

When does a QIP start generating taxable income?

This is one of the most common questions investors ask. The answer can have a significant impact on the timing of your Tax on Income exemption and your overall tax compliance.

In our latest article, ATA-MS explains how income is classified for Qualified Investment Projects (QIPs), the key rules businesses should understand, and the practical issues to watch for.

Read the full article here:
🔗 https://ata-cambodia.com/income-classification-for-qip/

Need advice on QIP incentives or Cambodia tax matters? Our team is here to help.

Find out the obligations of enterprises and Non-Profit Organizations when ending operations to maintain regulatory compliance.

29/07/2026

The forum brought together key stakeholders to discuss the future of Cambodia's social security system. ATA-MS was honoured to have our CEO, Oknha Samreth Muny, join the discussion as a panellist, sharing the private sector's experience and practical recommendations.
Together, we can build a stronger and more effective social security system for all.

09/07/2026

ATA-MS is pleased to continue contributing through the Tax Working Group by engaging with the international business community to better understand the practical tax challenges faced by businesses. These insights help support constructive dialogue with the tax authorities and contribute to the ongoing improvement of Cambodia’s tax laws, regulations, and business environment.

22/06/2026

Cambodia has introduced new penalties for violations of the Law on Accounting and Auditing under Sub-Decree No. 102, issued on 25 May 2026.

The new rules increase penalties for non-compliance, strengthen ACAR’s inspection and enforcement powers, and introduce a more risk-based compliance framework for enterprises, NPOs, accountants, auditors, and licensed firms.

Businesses should review their financial statement filing obligations, accounting records, audit requirements, and readiness for possible ACAR inspections.

Read more: https://ata-cambodia.com/penalties-for-violations-of-the-law-on-accounting-and-auditing/

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Find out the obligations of enterprises and Non-Profit Organizations when ending operations to maintain regulatory compliance.