Te and Associates Law Office

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Te and Associates Law Office Our core value is to deliver our services with the same standard of professionalism and quality to every client.

New Prakas simplifies rules on tax liability for business transfer, share transfer, and merger.
11/09/2026

New Prakas simplifies rules on tax liability for business transfer, share transfer, and merger.

Compliance Alert: Notification Requirement for E-Money Issuance
01/09/2026

Compliance Alert: Notification Requirement for E-Money Issuance

[English Below]នៅថ្ងៃទី១៩ ខែសីហា ឆ្នាំ២០២៦ លោកស្រីមេធាវី តែ មុយគីម នៃការិយាល័យ តែ និងសហការី មានកិត្តិយស និងសេចក្តីសោមនស្...
20/08/2026

[English Below]

នៅថ្ងៃទី១៩ ខែសីហា ឆ្នាំ២០២៦ លោកស្រីមេធាវី តែ មុយគីម នៃការិយាល័យ តែ និងសហការី មានកិត្តិយស និងសេចក្តីសោមនស្សរីករាយក្នុងការធ្វើបទបង្ហាញក្រោមប្រធានបទ «មុខងារនៃអនុប្បទានសិទ្ធិលើបំណុល និងប្រាតិភោគ» ជូនដល់ថ្នាក់ដឹកនាំ និងបុគ្គលិកនៃធនាគារជាតិនៃកម្ពុជា។

បទបង្ហាញនេះបានផ្តល់នូវទិដ្ឋភាពទូទៅអំពីគោលគំនិតផ្នែកច្បាប់ និងការអនុវត្តជាក់ស្តែងពាក់ព័ន្ធនឹងការផ្ទេរសិទ្ធិលើបំណុល និងប្រាតិភោគ ដោយផ្តោតជាពិសេសលើតួនាទីរបស់យន្តការច្បាប់នេះក្នុងប្រតិបត្តិការពាណិជ្ជកម្ម និងហិរញ្ញវត្ថុ។ បទបង្ហាញនេះក៏បានពិភាក្សាអំពីរបៀបដែលយន្តការទាំងនេះអាចត្រូវបានប្រើប្រាស់ ដើម្បីចូលរួមដោះស្រាយបញ្ហានៃការកើនឡើងនៃឥណទានមិនដំណើរការ គ្រប់គ្រងហានិភ័យឥណទាន និងការពារសិទ្ធិ និងផលប្រយោជន៍របស់ភាគីពាក់ព័ន្ធ។

យើងមានកិត្តិយសយ៉ាងខ្លាំងដែលបានចូលរួមចំណែកក្នុងកម្មវិធីចែករំលែកចំណេះដឹងនេះ និងបានផ្លាស់ប្តូរទស្សនទានជាមួយថ្នាក់ដឹកនាំ និងបុគ្គលិកនៃធនាគារជាតិនៃកម្ពុជា លើវិស័យដ៏សំខាន់មួយនេះ ដែលស្ថិតនៅចំណុចប្រសព្វរវាងច្បាប់ និងហិរញ្ញវត្ថុ។

On 19 August 2026, our partner, Mrs. Te Muykim, had the pleasure of delivering a presentation on “The Function of Assignment of Claims and Security Interests” to the management and staffs of the National Bank of Cambodia.

The presentation provided an overview of the legal concepts and practical application of the assignment of claims and security interests, with particular focus on their role in commercial and financial transactions. It explored how these legal mechanisms may be used to address the rising non-performing loans, manage credit risks, and protect the rights and interests of relevant parties.

We are honored to have had the opportunity to contribute to this knowledge-sharing session and to engage with the management and staff of the National Bank of Cambodia on this important area of law and finance.

Internal Training: Legal Compliance for Cosmetic BusinessesAt TE and ASSOCIATES, we continuously strengthen our team’s l...
10/08/2026

Internal Training: Legal Compliance for Cosmetic Businesses

At TE and ASSOCIATES, we continuously strengthen our team’s legal knowledge to better serve our clients and understand the regulatory requirements applicable to different industries.

Our recent internal training focused on legal compliance for cosmetic businesses, covering key legal and regulatory considerations relating to business operations, product compliance, licensing, labeling, advertising, and consumer protection in Cambodia.

Through regular internal training, we aim to ensure that our legal team remains well-informed and prepared to provide practical, reliable, and industry-focused legal advice to our clients.

Have you filed your ADCE? What if you missed the deadline?
03/08/2026

Have you filed your ADCE? What if you missed the deadline?

Cambodian new regulation banning the importation of goods produced through forced labor.
15/07/2026

Cambodian new regulation banning the importation of goods produced through forced labor.

Pursuant to Letter No. 4528 of Ministry of Economy and Finance (MEF) dated 4 May 2026, all manufacturers and distributo...
03/07/2026

Pursuant to Letter No. 4528 of Ministry of Economy and Finance (MEF) dated 4 May 2026, all manufacturers and distributors of alcoholic and sugary beverages shall cease their prize-based promotions by 30 September 2026.

On 29 June 2026, the MEF issued a directive with details on the prohibition.

ការស្មុំកូនអាចកើតមានឡើងក្រោមច្រើនទម្រង់ ប៉ុន្តែការស្មុំកូនដែលមានអានុភាពតាមច្បាប់តម្រូវឲ្យមានសេចក្តីសម្រេចពីតុលាការ។ ...
30/06/2026

ការស្មុំកូនអាចកើតមានឡើងក្រោមច្រើនទម្រង់ ប៉ុន្តែការស្មុំកូនដែលមានអានុភាពតាមច្បាប់តម្រូវឲ្យមានសេចក្តីសម្រេចពីតុលាការ។

Business registration is now easier than ever. Take advantage of the simplified procedures and formalise your business w...
24/06/2026

Business registration is now easier than ever.

Take advantage of the simplified procedures and formalise your business with confidence. Whether you are launching a new venture or expanding your existing operations, our team is ready to assist you at every stage of the process.

Under the Law on Accounting and Auditing promulgated on 11 April 2016, enterprises and non-profit organizations are obli...
23/06/2026

Under the Law on Accounting and Auditing promulgated on 11 April 2016, enterprises and non-profit organizations are obliged to prepare and submit their financial statement annually to the Accounting and Auditing Regulator (ACAR). As part of the filling process, each enterprise must first obtain a Financial Identification Number (FIN) before submitting the financial statements.

On 25 May 2026, the Royal Government of Cambodia issued Sub-Decree No. 102 on Penalties for Violations of the Law on Accounting and Auditing, which establishes administrative penalties for non-compliance with accounting and auditing obligations.

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#169, Street 1015, Bayap Village, Sangkat Phnom Penh Tmey, Khan Sen Sok
Phnom Penh

Opening Hours

Monday 08:30 - 17:30
Tuesday 08:30 - 17:30
Wednesday 08:30 - 17:30
Thursday 08:30 - 17:30
Friday 08:30 - 17:30

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