Cambodia's General Department of Taxation (GDT) has issued Notification 9898 of 10 June 2019, which provides guidance in relation to the 0% VAT rate for exported services. The guidance includes that services may qualify for the 0% rate if:
- The services are provided outside Cambodia by a resident company where the company sends resident staff or technicians to perform the services outside Cambodia or engages non-resident staff or technicians to perform the services outside Cambodia; or
- The su…