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Cambodia: Guidance on allocation of tax liabilities following, as well as VAT treatment of, business transfers, share transfers, and enterprise mergers

Also reaffirmation that dentistry service not subject to VAT

September 21, 2026

Prakas No. 584 (dated July 29, 2026) clarifies the allocation of tax liabilities among transferors, transferees, successor shareholders or partners, and surviving or newly established enterprises following, and the VAT treatment of, business transfers, share transfers, and enterprise mergers.

In addition, Instruction No. 14 (dated August 17, 2026) reaffirms that the provision of dentistry services is not subject to VAT. This treatment applies to a broad range of professional dental services, including examination, treatment, preventive care, restorative procedures, and related dental interventions.

Read a September 2026 report prepared by the KPMG member firm in Cambodia

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