新闻

• 19 January, 2024

At the start of this New Year, we take the opportunity to remind our clients of the legal and regulatory compliance obligations for all associations and non-governmental organizations (NGOs) in Cambodia.

Filing of Annual and Monthly Tax Declaration

• Associations and NGOs are required to file their annual tax declaration, together with required documents, to the tax administration by 31 March 2024.
• Associations and NGOs are required to file their monthly tax declarations and pay withholding tax, salary and fringe benefit tax by the 20th day of the following month.

Submission of Annual Activity and Financial Statements

Foreign associations and NGOs are required to submit a copy of their annual activity and financial statements (unaudited or audited, depending on the volume of annual expense and number of employees) to the Ministry of Economy and Finance and the Ministry of Foreign Affairs and International Corporation respectively no later than the end of February of 2024.Local associations and NGOs are required to submit a copy of their annual activity and audited financial statements to each of the Ministry of Economy and Finance and Ministry of Interior no later than the end of February of 2024.

Submission of Annual Financial Statements to the Accounting and Auditing Regulator (ACAR)

Associations and NGOs that are not subject to an independent audit are required to submit their annual financial statements to the ACAR by 20 April 2024, and where their financial year ends on a date other than 31 December, then within 3 (three) months and 20 (twenty) days of the close of their financial year. Associations and NGOs subject to an independent audit are obligated to submit their financial statements no later than 20 July 2024, and where their financial year ends on a date other than 31 December then within 6 (six) months and 20 (twenty) days of the close of their financial year.

National Domain Names 

Associations and NGOs with level 2 national domain names ending in ".org.kh" are required to pay the Telecommunication Regulator of Cambodia (“TRC”) an annual renewable fee, which is determined by the number of characters and falls within the range of KHR120,000 (approx. USD30) to KHR320,000 (approx. USD80) for 2024.

In the event the association or NGO does not yet have a level 2 national domain name ending in ".org.kh", they may apply for one from the TRC.

Labor Compliance

Foreign Employee Quota to the Ministry of Labor and Vocational Training (MLVT): Associations or NGOs that employ foreign employees shall submit an application through the MLVT online system for foreign employee quota. The application period for the foreign employee quota, which allows employers to hire foreign employees for the following year, is typically open from the early September to the end of November of the year prior to employment.

Foreign Employee Work Permits: Foreign employees are legally required to possess a valid work permit to work in Cambodia. A foreign work permit is only valid for 01 (one) year, ending 31 December of that year. Associations and NGOs employing foreign employees in 2024 shall submit an application to obtain or extend foreign work permits by 31 March 2024.

Annual Report on the Number of Qualified Disabled Persons: For associations or NGOs with 100 (one hundred) or more employees, 1% of their total workforce must be qualified disabled persons and submit annual report on number of qualified disabled persons to the Ministry of MLVT and Ministry in charge of social affairs by the end of January 2024.   

Apprentices, Annual Training: Associations or NGOs employ more than 60 (sixty) employees are required to have apprentices in the proportion of one-tenth of the number of total employees and to conduct annual training of apprentices. The obligation shall be carried out every year and for this 2024 shall be within the deadline of 31 October.

National Social Security Fund (“NSSF”): By the 15th of following month, all associations and NGOs are required to make contribution payments to the NSSF for the following:

• Occupational risk;
• Health care; and
• Pension.