Cambodia's Government News Agency has issued a release announcing that the implementation of the country's new capital gains tax will be delayed by one year. Previously set to apply from 1 January 2021, the capital gains tax will now be implemented from 1 January 2022. As previously reported, the capital gains tax will be levied at a flat rate of 20% on income from the sale or transfer of taxable capital, less allowed deductions, and will apply for resident individuals and for non-resident i…