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C A M B O D I A L A O S ▪ M Y A N M A R ▪ T H A I L A N D ▪ V I E T N A M 45 Suramarit Boulevard (PO Box 7) Phnom Penh, Cambodia Tel: (855 23) 210 400|Fax: (855 23) 428 227 [email protected]|www.dfdlmekong.com 4 February 2008 BY EMAIL Asian Development Bank Mr. Joao Farinha Re: Diagnostic Analysis of Cambodian Tax System and Tax R eform of Leasing TA-4786 (Cam) Contract S13548 (revised and updated) Dear Mr. Farinha, We refer to our engagement TA-4786 (Cam) and contract S13548. Please find here our observations with respect to the necessary changes in tax regulations, and our views on how to bring about these reforms, both for your comments. This advice was prepared in exclusive cooperation with Mekong Law Group. Legislative reference We have based ourselves for our review on the Law on Taxation (as amended in 2003) (“L OT ”), the Sub-Decree on Value Added Tax No. 114 (1999) (“ VAT Sub-Decree ”), the Prakas on Tax on Profit No.1059 PK/MEF/DT (2003) ( “Prakas TOP ”), Prakas on VAT No. 1031 PK.SHV.PD (1998) (“Prakas VAT” ) and associated tax regulations, plus our understanding of the interpretation and implementation of this legislation by the Cambodian Tax Department (“TD ”). PART A. Diagnostic Analysis of Cambodian Tax System In this part of our assignment, we render our considered appraisal of the Cambodian tax system from the perspective of enterprises, particularly small and medium sized enterprises. We formulate suggestions for reform and to discuss the feasibility of implementing these suggestions. 1. Introductio n: salient features of the Cambodian tax system The taxation system in Cambodia is relatively new and is characterized by numerous taxes and frequently changing legislation, which is often unclear, contradictory, and subject to interpretation. Often, differing interpretations exist among different divisio ns of t he Tax Department (“TD ”). Taxes are subject to review and investigation by a number of different divisions of the TD. These facts may create tax risks in Cambodia substantially more significant than in other countries.

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