On 9th February 2022 the Ministry of Tourism issued an Inter-ministerial Prakas on the implementation of key policies for tourism in 2022.
Key policies for tourism in 2022 are:
- Continue to exempt all types of monthly taxes for hotels, guesthouses, restaurants and travel agencies registered with the General Department of Taxation and have business activities in Phnom Penh, Siem Reap, Sihanoukville, Kep, Kampot, and Bavet, and Poipet for the first half of 2022. In the case of pre-COVID-19 debt of tourism operators for other provinces, the audit will be postponed for 2021. These businesses are still required to file tax returns and use the online value-added tax (E-VAT) system on a monthly basis during the exemption period.
- Continue to waive patent tax on travel agencies and other tourism operators for 2022. These taxpayers are obliged to update the patents.
- Exemption of renewal fees for all types of tourism licenses for 2022 for valid tourism licenses. All types of tourism businesses are still required to apply for renewal of tourism licenses from the Ministry of Tourism or the Capital-Provincial Administration or the Municipal-District-Khan Administration (depending on the type and size of tourism businesses that the Ministry of Tourism has previously delegated) within the exemption period.
- Continue to validate the implementation of the notification on the implementation of the policy to encourage the sale of Angkor tickets until December 31, 2022.
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