ATA MS Cambodia

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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Penalties for Violations of the Law on Accounting and Auditing - ATA-MS (Cambodia) Co., Ltd. Find out the obligations of enterprises and Non-Profit Organizations when ending operations to maintain regulatory compliance.

On 8 June 2026, ATA-MS participated in the GDT–Private Sector Taxation Working Group meeting, chaired by H.E. Kong Vibol, Director General of the GDT and Co-Chair of the TWG, together with Okhna Lim Socheat, Private Sector Co-Chair. Okhna Samreth Muny, CEO of ATA-MS, joined the meeting as a core member of the TWG.

The meeting discussed key tax matters, including pension fund tax framework, taxpayer reclassification SOP, PToI and minimum tax issues, rental fringe benefits tax, taxation of financial lease businesses, tax declaration amendments, PToI/minimum tax credit mechanism, E-Filing data export and digitalization, film industry tax incentives, deductible expenses for business entertainment and CSR contributions, amendment of the PToI tax base, and automation of salary tax certification.

ATA-MS would like to warmly congratulate our CEO on his appointment as Senior Advisor to the Cambodia Chamber of Commerce (CCC).

This is a proud moment for ATA-MS and a meaningful recognition of his continued contribution to Cambodia’s business community and private sector development.

📢 Tax Alert - Do you know if your Bank’s provisions are actually all tax deductible? It’s something a few banks overlook, but it can have a real impact on your taxes.

Take a look here 👇
👉 https://ata-cambodia.com/tax-alert-deductibility-of-provisions/

Tax Alert: Deductibility of Provisions - ATA-MS (Cambodia) Co., Ltd. Find out the obligations of enterprises and Non-Profit Organizations when ending operations to maintain regulatory compliance.

We are still hiring!

ATA-MS (Cambodia) Co., Ltd. is looking for a Tax Consultant to join our growing team.

This opportunity is suitable for fresh graduates or Year 4 students in Accounting and Finance who are interested in building a career in tax.

Good English and basic Microsoft Office skills are required. Chinese language is an advantage.

[https://ata-cambodia.com/employment-opportunity-tax-consultant/](https://ata-cambodia.com/employment-opportunity-tax-consultant/)

🚨 Industrial Safety Update – Cambodia

MISTI’s Prakas No. 089 (effective 3 April 2026) now requires mandatory certification before operating hazardous machinery. Non-compliance may result in inspections, penalties, suspension, or shutdown.

Businesses should urgently review all equipment, obtain necessary approvals, and manage renewals to ensure full compliance, protect workers, and avoid disruptions.
🔗 Learn more:

https://ata-cambodia.com/industrial-safety-prakas-on-equipment-machinery-certification/

អបអរសាទរ ទិវាពលកម្មអន្តរជាតិ
Happy International Labour Day 2026

ATA-MS extends our warmest congratulations to Oknha HAK Leanghor on his reappointment as Chairman of the Board and President of the Cambodia Logistics Association.

We wish him continued success in this important role and look forward to his ongoing contributions to the development of Cambodia’s logistics sector.

🚛 ATA-MS (Cambodia) Co., Ltd. is proud to be a Gold Sponsor of the 22nd Annual General Meeting and Board of Directors Elections (2026–2028) organized by the Cambodia Logistics Association (CLA) on 29 April 2026.

We are excited to join industry leaders and partners in supporting the continued growth of Cambodia’s logistics and supply chain sector. Looking forward to connecting with many friends and professionals from the industry!

See you there! 🚢✈️

ATA – Advisory • Tax • Audit
Shaping Financial Clarity

Happy Khmer New Year!
Wishing you joy, good health, good fortune, and prosperity.