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CLMV CLMV CLMV www.thaichamber.org
AEC 2554
http://www.thaichamber.org/http://www.thaichamber.org/http://www.thaichamber.org/8/21/2019 Trade and Investment Guide for Cambodia
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1. 1
2.
73. 114. 175. 196. Web Site 337. 418.
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1.
(Kingdom of Cambodia)
1.1 .
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1.3 181,035
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26 , 159 () 8, 1,417 ,204 14.45(2552)GDP Growth -1.5 (2552)GDP 10.9 (2552)GDP per Capita 635 * (2552)
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7.0 (2552) 1 0.0083 (2552)
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, ,,
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GMT (+7 ) 9 2496 ()19 2493
1.4
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1.5
WTO, APEC, ASEAN GMS( Great Mekong Sub-region) ACMECS (Ayeyawady Chao Phraya-Mekong Economic
Cooperation Strategy)
(ADB) (WORLD BANK) InternationalFinancial Corporation
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2.2.1 - 2551-2553
:
: 2551 2552 2553
2,040.08 1,580.59 2,342.09
90.22 77.72 214.73
2,130.30 1,658.30 2,556.82
1,949.86 1,502.87 2,127.37
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3 (2552)
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2.2 (5 ) 2552-2553 ()
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3. 3.1
1 0.0083 (2552)
3.2
(18 1999) (25 2000)
2000-2001
(NationalBank of Cambodia : NBC)
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1999
13.5
24 First Commercial Bank, Maybank, Krungthai Bank,
Adavance Bank of Asia, Canadia Bank, Singapore Banking
Corporation
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3.3
(1) (Customs Duty CD) 4 0,7,15 35(2) (Value Added Tax VAT) 10(3) (Specific Tax, ST) 0,15, 25,33.33 45 5-20 20
3.4
- Ministry of Commerce, www.moc.gov.kh
- Ministry of Economy and Finance,www.mef.gov.kh
1.
http://www.mef.gov.kh/http://www.mef.gov.kh/http://www.mef.gov.kh/8/21/2019 Trade and Investment Guide for Cambodia
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- (PRESHIPMENTINSPECTION, PSI)Societe Generale de Surveillance S.A. SGS 5,000
- - - - - - -
- -
-
-
- ()
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-
-
http://www.boi.go.th/thai/clmv/2008_cambodia/Cam_intertrade6.htm
http://www.boi.go.th/thai/clmv/2008_cambodia/Cam_intertrade6.htmhttp://www.boi.go.th/thai/clmv/2008_cambodia/Cam_intertrade6.htm8/21/2019 Trade and Investment Guide for Cambodia
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2. (GSP Dept.)
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4.
WTO, APEC, ASEAN, GMS ( Great Mekong Sub-region .. 2535 ( ADB ) 6 () 2.3 250
9 - ,ACMECS (Ayeyawady Chao Phraya-Mekong Economic
Cooperation Strategy) WTO,APEC ASEAN (Special Preferential Tariff ) ASEAN-China Free Trade
Areas Early Harvest Scheme 0% 380 1 2547 ASEAN LCD SPT
40
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( ) 2 2549 7 89
Trade and Investment Framework Agreement (TIFA) 14 2549 Bilateral Cambodian-Japanese Investment Protection Agreement
GSP (Generalized System of Preferences)
(roles of origin)
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5. 5.1
The Council for theDevelopment of Cambodia (CDC),
http://www.cdc-crdb.gov.kh/
NGOs
- The Cambodian Investment Board (CIB)http://www.cambodiainvestment.gov.kh/
(The Investment Proposal)
- Cambodian Special Economic Zone Board (CSEZB)http://www.cambodiasez.gov.kh/
http://www.cdc-crdb.gov.kh/http://www.cambodiainvestment.gov.kh/http://www.cambodiainvestment.gov.kh/http://www.cdc-crdb.gov.kh/8/21/2019 Trade and Investment Guide for Cambodia
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- The Cambodian Rehabilitation and Development Board(CRDB)
CDC One Stop Service
3 CDC Condition Registration Certificate CDC 28
Final RegistrationCertificate
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http://www.boi.go.th/thai/clmv/2008_cambodia/Cam_intercap11.htm
4
1. 100 1,000
13 7 (Ministry of Social
Affairs, Labor, VocationalTraining and Youth Rehabilitation:MoSALVY, http://www.mosalvy.gov.kh/) 30 (Work permit)
2.
(Joint venture: JV)
51 JV
http://www.boi.go.th/thai/clmv/2008_cambodia/Cam_intercap11.htmhttp://www.boi.go.th/thai/clmv/2008_cambodia/Cam_intercap11.htm8/21/2019 Trade and Investment Guide for Cambodia
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3. Build-Operator-Transfer (BOT) 30 ()
4. (Business CooperationContract : BCC)
(Value-
added tax) 1 2542 2 10 0(Turnover tax ) (Consumption)
- (Sole Proprietor)-
(Partnership)- (Private Company)- (Joint Venture)- Pass Through- (Club or Association)
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http://www.cambodiainvestment.gov.kh/cam/cambodiafiles/userfil
es/file/Investment_law.pdf
5.2
(Most-Favored
Nation Treatment: MFN) (GSP)
http://www.cambodiainvestment.gov.kh/cam/cambodiafiles/userfiles/file/Investment_law.pdfhttp://www.cambodiainvestment.gov.kh/cam/cambodiafiles/userfiles/file/Investment_law.pdfhttp://www.cambodiainvestment.gov.kh/cam/cambodiafiles/userfiles/file/Investment_law.pdfhttp://www.cambodiainvestment.gov.kh/cam/cambodiafiles/userfiles/file/Investment_law.pdfhttp://www.cambodiainvestment.gov.kh/cam/cambodiafiles/userfiles/file/Investment_law.pdf8/21/2019 Trade and Investment Guide for Cambodia
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CDC
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2
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5.3 100
1. (City Hall) 2. 3.
4.
1. 20 A- B Norodomblvd., Phnom Penh , Cambodia , Tel (855-23)366875, 426396
1 5
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- (Power of Attorney)
- 15 6 2 1 125
1997 (Ministry of Social Affairs, Labor,
Vocational Training and Youth Rehabilitation : MoSALVY)
1992 MFN
MoSALVY
30 (Work permit) MoSALVY
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-
- - - - - -
100 50 31 (302/97 18 1997 )
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- 1,000
- -
- - 100 - 4 x 6 . 4
18
- 1,000
-
- 50 - 4 x 6 . 4
( 520 31 1997 )
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10 10%
- 3%- 6%- 1%
(185 30 1997 )
10
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(US$) 50-60 100-150
150-300 800-1,000
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Certificate of Land Use and Procession
-
-
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6. Web Site Web Site
- Export Department, Ministry of Commerce:http://www.epd.gov.kh
- Cambodia National e- Trade Bridge:http://www.moc.gov.kh/etradebridge/
- Website for helping the developing countries to exporttheir products to the European
- market :http://export-help.cec.eu.int- Cambodia Yellow Pages Website
:http://www.yellowpages.com.kh
- The US Government export portal :http://www.export.gov/
- The World Chamber network
:http://www.worldchambers.com/ITO/index.htm
- The Australian government trade commission
:http://www.austrade.gov.au/
- The French Ambassy-Econoiic Mission Site
:http://www.missioneco.org/cambodge/
- Canadian website that provides information about
exporting
:http://exportsource.ca/gol/exportsource/interface.nsf/
- Comprehensive site of UK trade amd investment :
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http://www.tradepartners.gov.uk/
- Search engine for exporters : http://dti.hyperco.net/cgi-
bin/Search2.pl
- Import Export Business to business help Center:
http://www.importexporthelp.com
- Thailand's Department of Export Promotion website:
http://www.thaitrade.com
- Australia export online: http://www.export61.com
- Government of India, Ministry of Commerce&Industry:
http://commerce.nic.in
- Japanese business information search engine:
http://www.export-japan.com
- Asean top export sites: http://www.asean-export.com
- European market opportunities for international suppliers:
www.eurotradeconcept.nl
- World fact and figures:
http://www.worldfactsandfigures.com
- Global database Im-Export: www.aaaoe.com/main.php
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/Royal Thai Embassy No.196 Preah Norodom Boulevard ,
Sangkat Tonle Bassac, Khan Chamcar
Mon, Phnom Penh Tel. (855) 23 726 306 - 10 (Auto Line)
Tel.(66)0-23546191-3 Fax. (66) 0-23546190 (855) 23 726 303
Email: [email protected] ,
Office of Commercial Affairs,
Royal Thai Embassy
Tel : (855) 23-726 304 Tel : (66)0-23546191-3 Ext 208 Fax :
(855) 23-726 305 E-mail :[email protected]
149 Road 215, Teipo 1Market Tuankok District, Phnom Penh
Tel : (855) 23-366005 Fax : (855) 23-428737
mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]8/21/2019 Trade and Investment Guide for Cambodia
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(The Thai Business Council ofCambodia)
Royal Thai Embassy
Tel : (855) 023-335 915
Fax : (855) 023- 335 915
Email : [email protected]
Web Page : www.thaiembassy.org/phnompenh
The Council for the Development of Cambodia (CDC)
Government Palace Quay Sisowath, Wat Phanom
Phanom Penh
Tel : (855) 23-981183 (855) 23-981156 ext 111 Fax : (885) 23-
428953-4 or (885) 23-428426 E-mail : [email protected]
Office of The Council Of Ministers
No.41 Russiann Federation Blvd. ,Phnom Penh
Tel : (855) 12 804442 Fax : (855) 880624 E-Mail :
[email protected] Website : www.ocm.gov.kh
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Ministryof Agriculture Forestry and Fisheries
No.200, Norodom Blvd. ,Phnom Penh
Tel :(855)23 211351 Fax: (855)23 217320 / 215982 E-Mail :
[email protected] Website : www.maff.gov.kh
Ministry of Commerce
No. 20 A-B, Preah Norodom Blvd.Phanom Penh
Tel : (855) 23-427358 Fax : (855) 23-426396 E-Mail :
[email protected] Website:www.moc.gov.kh
Ministry of Culture and Fine Arts
No.227 , Norodom Blvd. ,Phnom Penh
Tel :(855)23 217645 Fax : (855)23 725749 E- Mail
:[email protected] Website : www.mcfa.gov.kh
Ministry of Economy and Finance
No.6 , Daun Penh Street (Street 92) Phonm Penh
Tel : (855) 23-428960 / 428634 - 5 Fax : (855) 23-427798/
430960 E-Mail : [email protected] Website : www.mef
.gov.kh
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Ministry of Education Youth and Sports
No. 80, Norodom Blvd. , Phnom Penh
Tel :(855)23 210705 / 210211 Fax : (855)23 215096 E-Mail:
[email protected] Website : www.moeys.gov.kh
Ministry of Environment
No.48 Sihanouk Blvd. , Phnom Penh
Tel :(855)23 427894 Fax : (855)23 427844 E-Mail : moe-
[email protected] Website : www.moe.gov.kh
/ Cambodia Chamber of Commerce
Building 7D, Russia Rd., Sangkat Teak Laok 1,
Khan Toul Kok, Phnom Penh
Tel : 855-23-882576 / 880795
Fax : 855-23-881757
E-mail : [email protected] / [email protected] /
Website : www.ppcc.org.kh
CAMFEBA-Cambodia Federation of Employer & Business
Associations
No.175, Jawaharlal Nehru (St.215), Phnom Penh
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Tel : 855-23-880 931
Fax : 855-23-880 931 E-mail : [email protected]
PSMIA-Phnom Penh Small and Medium Industry Association
No.552-556, National Road 2, Sangkat Chak Angreleu,
Khan Meanchey, Phnom Penh
Tel : 855-23-993 618
Fax : 855-23-993 618 / 995 388
E-mail : [email protected]
GMAC-The Garment Manufacturers Association in Cambodia
No.175, Jawaharlal Nehru (St.215), Phnom Penh
Tel : 855-23-723 796 / 301 180
Fax : 855-23-311 181
E-mail : [email protected]
National Cambodian Rice Millers Association
No.06, Street 288, Boeung Kengkang, Chamcarmon, Phnom
Penh
Tel : 855-12-882 222 / 855-15-882 222
Fax : 855-23-218 652
E-mail : [email protected] / [email protected]
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Cambodia Hotel Association
No.Room G-14 Hotel Cambodiana
No.313, Sisowath Quay, Phnom Penh
Tel : 855-23-990 577
E-mail : [email protected]
Website : www.phnompenh-hotels.org
Cambodia Hotel Association-Siem Reap Chapter
No.24, Group 1, phum Salakanseng, Khum Svay Dangkum,
Siem Reap Province
Tel : 855-63-963 966
E-mail : [email protected]
Website : www.angkorhotels.org
The Association of Banks in Cambodia
No.1, Kramuon Sar (St. 114), Phnom Penh
Tel : 855-23-218 610
E-mail : [email protected]
518/4 39 10310
: (02) 957-5851 52: (02) 957-5850E-mail: [email protected]
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7.
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LAW ON THE AMENDMENT TO THE LAW ON INVESTMENT
OF THE KINGDOM OF CAMBODIA Saturday,December
02,2006 Posted: 16:13 BJT(0813 GMT) E/C Office
CHAPTER 1
GENERAL PROVISIONS
Article 1: New
This law governs all Qualified Investment Projects and defines
procedures by which any person establishes a Qualified
Investment Project.
Only Qualified Investment Projects are entitled to the benefits
subject to the scope of this Law.
Article 2: New
Within the meaning of this Law, the following terms shall be
defined as follows:
"Qualified Investment Project or QIP means an investment
project which has received a Final Registration Certificate.
"Export QIP" means a Qualified Investment Project whose
production is exported to be determined by Sub-Decree.
Supporting Industry QIP means a Qualified Investment Project
which has its entire production (100%) supplying export industry
as substitution for the regularly imported raw materials or
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accessories.
Working day means any calendar day which is an official
working day of the Royal Government of Cambodia.
"Cambodian Entity" means a company which has a place of
business and registered in the Kingdom of Cambodia and 51%
or more of the shares of the company are held by a person with
Cambodian nationality.
"Person" means any natural or juristic person.
Conditional Registration Certificate means the document
issued by the Council under the paragraph 3 of the new Article
7 of this Law.
"Final Registration Certificate" means the document issued by
the Council for the Development of Cambodia under the
paragraph 7 of the new Article 7 of this Law.
"Investment Proposal means the proposal submitted by any
person to the Council for the Development of Cambodia with the
purpose to establish a QIP.
Applicant means any person or group of persons submitting an
Investment Proposal to the Council for the Development of
Cambodia.
"Investor" means any person who carries on a Qualified
Investment Project.
Article 6: New
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All persons wishing to establish a QIP shall submit an
Investment Proposal to the Council for the Development of
Cambodia in the form and according to the procedures provided
in this Law and the Sub-Decree.
Article 7: New
Within three (03) working days of the Councils receipt of the
Investment Proposal, the Council shall issue to the Applicant a
Conditional Registration Certificate or a Letter of Non-
Compliance.
The Council shall issue the Conditional Registration Certificate if
the Investment Proposal contains all the information required
under the Sub-Decree, and if the proposed activity is not in the
Negative List set out in the Sub-Decree. However, if the
Investment Proposal does not satisfy the above condition, the
Council shall issue a Letter of Non-Compliance to the Applicant.
The Conditional Registration Certificate shall specify the
approvals, authorizations, clearances, licenses, permits or
registrations required for the QIP to operate, as well as the
government entities responsible to issue such approvals,
clearances, licenses, permits or registrations. The Conditional
Registration Certificate shall also confirm the incentives that the
QIP is entitled to under new Article 14 of this Law and recognize
the statutes of the legal entity, which will undertake the QIP.
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If the Council for the Development of Cambodia fails to issue a
Conditional Registration Certificate or Letter of Non-Compliance
within three working days, the Conditional Registration
Certificate shall be considered to be automatically approved in
the form set out in the Sub-Decree.
The Council for the Development of Cambodia shall obtain all of
the licenses from relevant ministries-entities listed in the
Conditional Registration Certificate on behalf of the Applicant.
All government entities responsible for issuing an authorization,
clearance, license, permit or registration listed on the
Conditional Registration Certificate shall issue such document
no later than the 28th working day from the date of the
Conditional Registration Certificate. Any government official who,
without proper reason, fails to respond to an Applicants request
by this deadline shall be punished by law.
The Council for the Development of Cambodia shall issue a
Final Registration Certificate within 28 working days of its
issuance of the Conditional Registration Certificate. Issuance of
the Final Registration Certificate does not release the QIP from
obtaining any other approvals specified by competent ministries-
entities. Even upon the lapse of the 28 working days deadline
as stipulated in the paragraph 6 above, all competent entities
shall issue approvals as prescribed by laws and regulations. The
date of issuing the Final Registration Certificate shall be the
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date of QIP commencement.
All Letters of Non-Compliance shall clearly state, in detail, the
clear reasons why the Investment Proposal was not satisfactory,
acceptable as well as the additional information required to
enable the Council to issue a Conditional Registration
Certificate.
Article 8: New
A foreign investor shall not be treated in any discriminatory way
by reason only of the investor being a foreign investor, except in
respect of ownership of land as set forth in the Land Law.
Article 10: New
The Royal Government shall not fix the price or fee of the
products or services of a QIP.
Article 12: New
The Royal Government shall make available incentives under
this Chapter to Qualified Investment Projects.
Article 14: New
Incentives provided for in Article 13 shall include as follows:
1. A QIP shall be entitled to exemption from the tax on profit
imposed under the Law on Taxation for by obtaining a profit tax
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exemption period.
The tax exemption period is composed of a Trigger Period + 3
years + Priority Period. Priority Period shall be determined in the
Financial Management Law.
The maximum allowable Trigger Period is to be first year of
profit or three years after the QIP earns it first revenue,
whichever is sooner.
2. The entitlement of a QIP under the paragraph 1 above shall
be subject to the QIP obtaining from the Council an annual
certificate of obligation satisfaction before the State which shall
be specified by the Sub-Decree.
3. A QIP shall be subject to a profit tax rate after its tax
exemption period as determined in the Law on Taxation.
4. A QIP which uses the entitlement under Sub-Article 14.1the
paragraph 1 above shall not be entitled to claim any special
depreciation under the Law on Taxation.
5. A domestically oriented QIP shall be entitled to import
production equipment construction materials, exempt of duty
which shall be specified by the Sub-Decree.
6. Export QIPs other than an Export QIP which elects or which
has elected to use the Customs Manufacturing Bonded
Warehouse mechanism, shall be entitled to import production
equipment, construction materials, and production input
materials exempt of duty which shall be specified by the Sub-
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Decree.
7.A Supporting Industry QIP shall be entitled to import
production equipment, construction materials, and production
input materials exempt of duty which shall be specified by the
Sub-Decree.
8.A person which has acquired, or merged with, an investor,
may on application to the Council for the Development of
Cambodia inherit all, and any, guarantees, rights, privileges and
obligations from the investors QIP, subject to the merger or
acquisition procedures stipulated which shall be specified by the
Sub-Decree.
9.A QIP which is located in a designated SPZ or EPZ listed in a
development priority list issued by the Council shall be entitled
to the same incentives and privileges as other QIPs stipulated in
this law.
10. A QIP shall be entitled to 100% exemption of export tax,
except for activities as stipulated in laws in effect.
11. A QIP is entitled to obtain visas and work permits for the
employment in the Kingdom of foreign citizens as managers,
technicians and skilled workers, and residency visas for the
spouses and dependants of those foreign nationals as
authorized by the Council for the Development of Cambodia and
in compliance with the Immigration and Labor Laws.
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Article 15: New
The rights, privileges and entitlements of a QIP may not be
transferred or assigned to any third party except by acquisition
or merger as stipulated in the paragraph 8 of the new Article 14.
Article 16: New
Ownership of land by investors for the purpose of carrying on a
QIP shall be vested in natural persons holding Cambodian
citizenship or in Cambodian Entities.
Use of land shall be permitted to investor, including
concessions, unlimited long-term leases and, limited short-term
leases which are renewable, in compliance with the provisions
of the Land Law.
Investors shall have the right to own and pledge as security and
transfer the real and personal property situated upon the land
and land which the QIP uses, for a period no longer than the
period determined in a land concession contract or land lease
agreement as permitted by Law.
Investors cannot transfer or pledge any longer the land
concession, which has not been in operation.
Article 18: New
Investors shall be allowed to hire foreign employees provided
that ::
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-The qualification and expertise are not available in the Kingdom
of Cambodia among the Cambodian populace. In the event of
such hiring, appropriate documentation including photocopies of
the employee's passport, certificate and/or degree and a
curriculum vitae shall be submitted to the Council for the
Development of Cambodia,
- A letter asserting needs for hiring the foreign employees shall
be required. Investors shall obtain an approval and a permit
from the Ministry of Social Affairs, Labor, Vocational Training
and Youth Rehabilitation,
-Before working for investors, the foreign employee shall hold a
permit for work in the Kingdom of Cambodia, issued by the
Ministry of Social Affairs, Labor, Vocational Training and Youth
Rehabilitation.
Investors shall perform the following obligations:
-Provide adequate and consistent training to Cambodian staff,
-Promotion of Cambodian staff to senior positions will be made
over time.
Article 20: New
Except for land-related disputes, any dispute relating to a QIP
concerning its right and obligations set forth in the law shall be
settled amicably as far as possible through consultation between
the Council for the Development of Cambodia, the investors and
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any other party involved in the dispute.
If the parties failed to reach an amicable settlement within two
months from the date of the first written request to enter such
consultations, the dispute shall be brought by either party for :
-Conciliation before the Council which shall provide its opinion,
or
-Arbitration in or outside of Cambodia as agreed by both
parties., or
-Trial by the tribunals of the Kingdom of Cambodia.
Article 21: New
If an investor intends to end its activities in the Kingdom of the
Cambodia, it shall inform the Council for the Development of
Cambodia through either a registered letter or a hand delivered
letter stating the reason of such a decision, and signed by the
investor or his attorney-in fact.
Article 22: New
If an investor intends to stop the activity of its QIP without
judicial procedures, the investor shall provide proof to the
Council that the QIP has properly settled its debts, including any
complainants and claims from the Ministry of Economy and
Finance, before the investor is allowed to officially stop the
activities of the QIP or dissolve according to the applicable
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commercial law.
Article 23: New
Once the QIP is allowed to stop its activity either within the
judicial procedures or not, the investor can transfer the
remaining proceeds of their assets overseas or use them in the
Kingdom of Cambodia. However, in the event that the QIP had
used machineries and equipment that were imported duty free
for less than five years, the QIP shall have the obligations to
pay the duties applicable to those machineries and equipment,
according to the determination of the Sub-Decree.
NEW CHAPTER 9
TRANSITIONAL PROVISIONS
Article 24: New
All investments authorized under the Law on Investment
promulgated in by Royal Kram No. 03/NS/94 dated August 05,
1994 and Sub-Decrees shall be considered to be Qualified
Investment Projects as stipulated in this Law and the relevant
Sub-Decrees.
An QIP entitled to a tax on profit rate of 9% before the
promulgation of this Law and which has commenced the
investment activity in respect of which the approval was granted,
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shall be entitled to that 9% tax rate for five tax years
commencing from the fiscal year after the promulgation of this
Law, subject to the QIP Investors submitting in each fiscal year
after the promulgation of this law a certificate of obligation
satisfaction before the State, which shall be specified by the
Sub-Decree as stipulated in the paragraph 2 of the new article
14.
A QIP entitled to an exemption of tax on profit before
promulgation of this Law, and whose entitlement has been
approved in writing by the Council, shall continue to be entitled
to that profit tax exemption, subject to the QIP Investors
submitting in each fiscal year after the promulgation of this Law
a certificate of obligation satisfaction before the State, which
shall be specified by the Sub-Decree as stipulated in the
paragraph 2 of the new Article 14.
NEW CHAPTER 10
FINAL PROVISIONS
Article 25: New
Where the QIP violates or fails to comply with the conditions
stipulated by the Council for the Development of Cambodia, the
Council shall have the power to withdraw the privileges and
incentives granted to him, in whole or in part.
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Article 26: New
Any provisions contrary to this Law shall be abrogated.
Article 27: New
This Law shall be promulgated immediately.
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8. 1. 2. 3. 4. 5. 6. 7.
8.