Introduction
On 27 August 2026, the Council for the Development of Cambodia (“CDC“) issued Guideline No. 1555/26 CIB on the Actual Implementation of Investment Capital in an Amount Equal to or Exceeding the Minimum Capital for Qualified Investment Projects (“QIPs“) in the Manufacturing Sector (“Guideline”). The Guideline is intended to strengthen compliance by manufacturing QIPs with the Law on Investment and related regulations.
Key Features
This Update highlights the key features of the Guideline as follows:
- Requirement to Implement Actual Investment Capital
All Manufacturing QIPs are required to implement their actual investment capital within a maximum period of three years, in an amount equal to or exceeding the minimum capital prescribed in the Negative List under the Law on Investment.
It is noted that “Investment Capital” refers to the investment value that is indicated in a local currency or foreign currency, and which does not include land value and working capital.
- Implementation Timelines
The applicable timelines to implement actual investment capital depends on the date of registration of the QIPs with CDC, as below:
QIPs registered before the date of issuance of the Guideline: three years from the date of the date of issuance of the Guideline.
- QIPs registered after the date of issuance of the Guideline: three years from the date of registration.
- Consequences of Non-compliance
Based on the Guideline, failure to satisfy the above investment capital implementation requirement may result in measures being imposed by CDC, which may include the potential loss of granted investment incentives.
If you have any queries on the above, please reach out to our team set out on this page.
For regional General Corporate Commercial matters, please see Rajah & Tann Asia’s Regional Corporate & Commercial Practice for more information.
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