Davies SM Attorneys-at-Law

Davies SM Attorneys-at-Law Davies SM attorneys-at-law is a full-service commercial law firm in Cambodia.

On 04 May 2026, the Consumer Protection Competition and Fraud Repression Directorate-General (“CCF”) issues Announcement...
21/05/2026

On 04 May 2026, the Consumer Protection Competition and Fraud Repression Directorate-General
(“CCF”) issues Announcement reinforcing stricter enforcement against the importation, distribution,
and supply of products that may endanger public health, including prohibited goods, non-compliant
products, and products of unclear origin.

For more detailed information on this Article, please refer to the link provided below: https://daviessm-attorneys.com/publication/detail/legal-update-ccf-reinforce-controls-on-harmful-and-unverified-products

Contact us:
E: [email protected]
W: https://lnkd.in/e-zuGx2s
A: Level 17 (units F, G, H, I), Time Square 3 Tower, St 335, Toul Kork, Phnom Penh





On 12 May 2026, the Telecommunication Regulator of Cambodia (TRC) issued a regulatory crackdown on the unauthorized impo...
20/05/2026

On 12 May 2026, the Telecommunication Regulator of Cambodia (TRC) issued a regulatory crackdown on the unauthorized importation, supply, and distribution of certain telecommunications devices, including mobile phones, tablets, and smartwatches from specified brands such as Xiaomi, Google Pixel, ASUS, OnePlus, and others. The announcement emphasizes that businesses engaging in these activities without obtaining the required legal compliance are in violation of Cambodia’s telecommunications laws, which reflects heightened regulatory scrutiny, particularly over e-commerce and online sales channels involving telecommunications equipment in Cambodia.

For more detailed information on this Article, please refer to the link provided below: https://daviessm-attorneys.com/publication/detail/legal-update-unauthorized-importation-supply-and-distribution-of-telecommunication-equipments-in-cambodia
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Contact us:
E: [email protected]
W: https://lnkd.in/e-zuGx2s
A: Level 17 (units F, G, H, I), Time Square 3 Tower, St 335, Toul Kork, Phnom Penh





📘 Cambodian Tax Law Reference – 2025 EditionPlease check out the Compilation of Cambodian Tax Laws and Regulations – Par...
20/05/2026

📘 Cambodian Tax Law Reference – 2025 Edition
Please check out the Compilation of Cambodian Tax Laws and Regulations – Part 1 (2025 Edition), prepared by the Center for International Studies (CITS) with contributions from Davies SM Attorneys-at-law and other reputable legal and tax professionals.

This publication compiles key Cambodian tax laws, sub-decrees, prakas, and related regulations into a single reference volume with high-quality English translations. It may be useful for professionals, businesses, students, researchers, and others who regularly work with Cambodia’s tax and regulatory framework.

The publication is updated for 2025 and organized to support practical reference and legal research, particularly for those looking for high-quality English translations of Cambodian tax regulations.

For further information, please contact us or contact CITS directly:
🔗 Facebook: https://www.facebook.com/share/r/1CqoWQaPmx/
📞 Telegram: +855 16 805 989
🔗 Telegram: https://t.me/citsrule

The Phnom Penh Capital Administration has issued a new instruction prohibiting the advertising of to***co and ni****ne p...
19/05/2026

The Phnom Penh Capital Administration has issued a new instruction prohibiting the advertising of to***co and ni****ne products, as well as sponsorships, cooperation, and promotional activities involving the to***co and ni****ne industry in Phnom Penh, reflecting the government’s continued focus on public health protection and social order, and businesses operating in Phnom Penh should review their marketing, sponsorship, and commercial partnership arrangements to ensure compliance.

For more detailed information on this Article, please refer to the link provided below: https://daviessm-attorneys.com/publication/detail/legal-and-tax-update-instruction-on-the-prohibition-of-advertising-and-cooperation-with-the-to***co-industry-and-importers-manufacturers-and-distributors-of-ni****ne-products
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Contact us:
E: [email protected]
W: https://lnkd.in/e-zuGx2s
A: Level 17 (units F, G, H, I), Time Square 3 Tower, St 335, Toul Kork, Phnom Penh






On 4 May 2026, the Ministry of Economy and Finance (“MEF”) issued Letter No. 4528, addressed to the General Department o...
11/05/2026

On 4 May 2026, the Ministry of Economy and Finance (“MEF”) issued Letter No. 4528, addressed to the General Department of Taxation (“GDT”). This directive formalizes the Royal Government’s decision to impose a comprehensive ban on promotional rewards, specifically pull-tabs and bottle caps, etc., for energy drinks, sugary drinks, and alcoholic products. All affected enterprises must cease the procurement, import, and production of prize-bearing packaging by October 01, 2026.

For more detailed information on this Article, please refer to the link provided below: https://daviessm-attorneys.com/publication/detail/legal-update-principal-measures-to-manage-domestic-alcoholic-and-non-alcoholic-beverage-drinks
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Contact us:
E: [email protected]
W: https://lnkd.in/e-zuGx2s
A: Level 17 (units F, G, H, I), Time Square 3 Tower, St 335, Toul Kork, Phnom Penh





Under Cambodian law, foreigners are not permitted to directly own land, as ownership is restricted to Cambodian citizens...
07/05/2026

Under Cambodian law, foreigners are not permitted to directly own land, as ownership is restricted to Cambodian citizens and Cambodian-majority legal entities. However, there are several alternative structures that foreigners may use to legally control or benefit from land, including nominee arrangements, land holding companies (“LHC”), trust structures, long-term leases, strata title ownership of condominiums, and economic land concessions.

For more detailed information on this Article, please refer to the link provided below: https://daviessm-attorneys.com/publication/detail/legal-article-immovable-property-ownership-and-acquisition-in-cambodia-for-foreign-investors
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Contact us:
E: [email protected]
W: https://lnkd.in/e-zuGx2s
A: Level 17 (units F, G, H, I), Time Square 3 Tower, St 335, Toul Kork, Phnom Penh







The commercialization of medical devices in Cambodia is subject to a comprehensive and increasingly stringent regulatory...
30/04/2026

The commercialization of medical devices in Cambodia is subject to a comprehensive and increasingly stringent regulatory framework overseen by the Ministry of Health, under which such products are classified within the broader category of pharmaceutical products and therefore subject to a unified compliance regime encompassing product registration, licensing, distribution controls, and advertising restrictions. In practice, product registration serves as the principal gateway to market entry, with regulatory obligations increasing in proportion to the risk classification of the device, making a clear understanding of both legal requirements and regulatory expectations essential for businesses operating in this sector. This article provides a concise yet practical overview of the regulatory landscape governing the importation and sale of medical devices in Cambodia.

For more detailed information on this Article, please refer to the link provided below: https://daviessm-attorneys.com/publication/detail/legal-article-sale-of-medical-devices-in-cambodia
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Contact us:
E: [email protected]
W: https://lnkd.in/e-zuGx2s
A: Level 17 (units F, G, H, I), Time Square 3 Tower, St 335, Toul Kork, Phnom Penh





Cambodia’s pharmaceutical sector is governed by a comprehensive and strictly enforced regulatory framework, reflecting t...
29/04/2026

Cambodia’s pharmaceutical sector is governed by a comprehensive and strictly enforced regulatory framework, reflecting the critical importance of public health and safety. For foreign investors and operators, the market presents significant opportunities; however, it also requires careful navigation of complex legal and compliance requirements. From product classification and registration to licensing structures, distribution restrictions, and advertising controls, each stage of the pharmaceutical lifecycle is subject to rigorous oversight by the Ministry of Health and other relevant authorities.

In this article, we provide a structured overview of the key legal and regulatory considerations for importing and selling medicines in Cambodia, highlighting practical risks and compliance strategies for market entry.

For more detailed information on this Article, please refer to the link provided below: https://daviessm-attorneys.com/publication/detail/article-on-importing-and-selling-medicines-in-cambodia
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Contact us:
E: [email protected]
W: https://lnkd.in/e-zuGx2s
A: Level 17 (units F, G, H, I), Time Square 3 Tower, St 335, Toul Kork, Phnom Penh





Cambodia has rapidly emerged as an attractive market for health and wellness products, particularly dietary and health s...
27/04/2026

Cambodia has rapidly emerged as an attractive market for health and wellness products, particularly dietary and health supplements, driven by increasing consumer awareness and the expansion of digital commerce; however, despite these growing opportunities, the regulatory framework governing the importation, distribution, and sale of such products remains complex and highly regulated, requiring compliance with the Ministry of Health and other relevant authorities, including in areas such as product registration, import permits, licensing, labeling, and advertising controls, as well as navigating practical challenges such as the evolving treatment of sales and marketing activities. This article provides a comprehensive overview of the applicable legal framework and key compliance considerations for businesses seeking to enter or operate in this sector.

For more detailed information on this Article, please refer to the link provided below: https://daviessm-attorneys.com/publication/detail/legal-article-health-supplement-importation-into-cambodia-transmittal
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Contact us:
E: [email protected]
W: https://lnkd.in/e-zuGx2s
A: Level 17 (units F, G, H, I), Time Square 3 Tower, St 335, Toul Kork, Phnom Penh





Team lunch after Saturday morning training 😁
26/04/2026

Team lunch after Saturday morning training 😁

On 3 April 2026, the Ministry of Economy and Finance issued Instruction No. 006, extending relief measures for diesel an...
24/04/2026

On 3 April 2026, the Ministry of Economy and Finance issued Instruction No. 006, extending relief measures for diesel and LPG products in response to ongoing global fuel price pressures. The instruction sets out the key aspects of the relief framework, including its scope, invoicing requirements, treatment of input VAT credits, and the applicable effective period.

For more detailed information on this Article, please refer to the link provided below: https://daviessm-attorneys.com/publication/detail/tax-update-instruction-no-006-on-vat-as-state-charge-for-the-supply
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Contact us:
E: [email protected]
W: https://lnkd.in/e-zuGx2s
A: Level 17 (units F, G, H, I), Time Square 3 Tower, St 335, Toul Kork, Phnom Penh






Address

Level 17 (units F, G, H, I), Time Square 3 Tower, St 335, Boeung Kak 1, Toul Kork
Phnom Penh

Telephone

+85512880846

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