PHNOM PENH: The Royal Government of Cambodia has continued to exempt all types of monthly taxes, except VAT for hotels, guesthouses, and travel agencies registered with the General Department of Taxation and doing business in Phnom Penh, Siem Reap, Sihanoukville and other provinces, for an additional three months, from July to September 2022.

According to the Royal Government's directive dated 15 July 2022, these businesses are still required to file tax returns and use the online system for value-added tax management (E-VAT) every month during this period. At the same time, the state will continue to provide mediation by freezing debt figures by the end of 2019 and excluding penalties from 2022 for tourism.

The government also encourages businesses in the tourism sector to develop skills development programs for their own employees, and to be able to apply for financial support from the Skills Development Fund (SDF) project as needed.