Compliance, Licensing, Registration: Notification on Lawful Operation of Casinos in Cambodia
On 5 August 2025, the Commercial Gambling Management Commission of Cambodia (“CGMC“) issued Notification No.009/25 on Lawful Casino Operation in the Kingdom of Cambodia (“Notification“). The Notification aims to remind the public and to ensure that all casino gaming activities are conducted in strict compliance with the Law on the Management of Commercial Gambling.
Pursuant to Articles 35 and 74 of the Law on the Management of Commercial Gambling, in order to operate casino gaming lawfully in the Kingdom of Cambodia, operators shall fulfil the following conditions:
- hold a valid operation licence from CGMC and operate the casino business solely at locations specified on the licence;
- have proper registration certificates for the game type, game rules, equipment and/or casino gaming software;
- operate and comply with the game rules approved by CGMC;
- ensure that games are operated by a licensed Special Employee; and
- ensure that gaming equipment and/or software used by the operators is registered and recognised by CGMC (and is affixed with approved stickers).
For more information, click here to read our Legal Update.
MOINF Releases Guideline on the Publication and Dissemination of Information that has Negative Impact on National Security
On 1 August 2025, the Ministry of Information (“MOINF“) issued guideline no. 004 on the publication and dissemination of information that has negative impact on national security (“Guideline“). The Guideline advises journalists and social media users on the publication and dissemination of images or information concerning frontline troops in the context of the Thailand-Cambodia border conflict which could jeopardise national security, the lives of soldiers, and the missions undertaken in defence of Cambodia’s sovereignty and territorial integrity. MOINF advises as follows:
- All travel and collection of information at the frontline shall be notified to and must have obtained prior approval from MOINF and the competent frontline authorities, and shall be reduced to the minimum to ensure personal safety and national security.
- The publication and dissemination of information about military locations, military movements, military trenches, weapons and military equipment usages, and military secrets that could jeopardise national security and endanger those carrying out missions for the nation, are prohibited.
- All publication and dissemination of information must not jeopardise national security, disrupt national unity, discourage military morale, relations with other countries, incite ethnic hostility, individual rights, and national and international public opinion. Such publication and dissemination shall be verified with the official sources of information such as the Royal Government of Cambodia, the Ministry of Defence, the Ministry of Foreign Affairs and International Cooperation, MOINF, and other relevant ministries.
CDC Issues Notification on Implementation of Electronic Signatures, Electronic Stamps for Cambodia Investment Project Management System
On 18 July 2025, the Council for the Development of Cambodia issued Notification No. 1356/25 on the Implementation of Electronic Signature and Electronic Stamp on Digital Documents from the Cambodia Investment Project Management System (“Notification“), informing ministries, institutions, relevant authorities, investors, the public, and media outlets that digital documents that are from the Cambodia Investment Project Management System (“cdcIPM System“) must use electronic signatures and electronic stamps attached with a Quick Response (“QR“) code linked to the national domain .gov.kh for verification.
Every digital document that is dated from the date of signing of the Notification onwards can be downloaded from the cdcIPM System for usage, and is deemed to be the equivalent of the original document in accordance with applicable relevant laws and regulations.
Applicants and investors who implement investment projects are not required to provide any documents that already exist in the QR code of the above digital documents to ministries, institutions, municipal and provincial administrations, departments, or units involved in the relevant registrations and compliance review of the implementation of the investment projects.
Cambodia MEF Issues Prakas to Impose Capital Gains Tax on Resident and Non-Resident Taxpayers
On 18 July 2025, the Ministry of Economy and Finance issued Prakas No. 496 on Capital Gains Tax (“Prakas“), which aims to establish the rules and procedures for managing the collection of capital gains tax (“CGT“) of 20% of the capital gains from both resident and non-resident taxpayers.
Under the Prakas, resident taxpayers are subject to CGT on capital gains realised from the sale/transfer of capital assets located in Cambodia and overseas. In contrast, non-resident taxpayers are subject to CGT solely on capital gains realised from the sale/transfer of capital assets located in Cambodia.
The key features of the Prakas include (i) instances in which capital gains are realised; (ii) methods of calculating capital gains for the purpose of determining CGT; (iii) exempt transactions; (iv) CGT with respect to capital gains realised from overseas properties; (v) withholding obligations for CGT; (vi) consequences of failing to pay CGT; and (vii) commencement of the implementation of CGT.
For more information, click here to read our Legal Update.
New Instruction Sets out Compliance Obligations for Casino Owners and/or Operators
On 3 July 2025, the Commercial Gambling Management Commission of Cambodia issued Instruction No. 008/25 on the Implementation of Licence for Special Employees in Casino Establishments (“Instruction“), which aims to ensure compliance with applicable laws and regulations for casino operations and the effective management of casino employees.
To achieve the above objectives, casino owners and/or operators shall comply with the obligations set out in the Instruction. Failure to comply shall be considered a violation of the Law on the Management of Commercial Gambling and shall be subject to administrative sanctions and/or fines in accordance with the applicable laws and regulations.
For more information, click here to read our Legal Update.
Please note that whilst the information in this Update is correct to the best of our knowledge and belief at the time of writing, it is only intended to provide a general guide to the subject matter and should not be treated as a substitute for specific professional advice
