Cambodia's General Department of Taxation (GDT) has issued Letter No. 29613 to define the supplies (expenses) provided to Cambodian financial institutions by non-resident e-commerce suppliers that are considered non-taxable supplies for VAT purposes. This allows Cambodian financial institutions to exclude certain expenses from the reverse charge mechanism under Cambodia's VAT rules for e-commerce, including:
- Expenses on education, and training, including relevant study materials and electron…