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On March 12, 2025, Cambodia's Ministry of Economy and Finance issued Prakas No. 192 on Tax Rules and Procedures for Trust to determine the tax rules and procedures for trust operations. With the exception of trusts whose legal form is a company or enterprise, all trustors, trustees, and beneficiaries engaged in trust operations in Cambodia are subject to this new regulation. A trustee company must register as a medium or large taxpayer.
On June 8, 2022, the King of Cambodia promulgated the Law on Food Safety by virtue of Royal Kram S/RKM/0622/006, ushering in a new dawn for food safety, consumer protection and investment in the food industry in Cambodia. The law addresses the complete food chain from farm to table and is set to bring Cambodia in line with international food safety standards.
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