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Cambodia: Capital Gains Tax – Prakas 346 on Capital Gains

Introduction On 1 April 2020, The Ministry of Economy and Finance (MEF) has issued Prakas No.346 on Capital Gains Tax which applies to all capital gains. This Prakas outlines [defines] capital gains tax, provides guidance for calculating capital gains, and even discusses the penalty for failure to pay. Prakas 346 was to take effect from…