On 8 September 2021, the General Department of Taxation (“GDT”) issued Instruction No. 15024 on the obligation to install devices to measure the volume of beer and/or non-alcoholic beverages on the sites of local beverage producing enterprises.

This Instruction is to provide detailed implementation guidelines concerning Prakas 010 dated 12 January 2021 which requires enterprises producing beer and/or non-alcoholic beverages to install devices to measure the volume of beer and/or non-alcoholic beverages produced on-site and according to the installation technical standards set by the GDT.

Instruction No. 15024 provides that:

1. Producers have to install volume measuring devices at their factory locations including Flowmeters, Conductivity Meters on all production lines, and one Field Control Box at their factories and connect these electronic systems directly to the GDT’s network.
2. From the dates below Producers must:
   - From 20 September 2021: to place orders for the volume measuring devices with suppliers
   - From 25 November 2021: installation of the volume measuring devices by the enterprise’s technicians and under the supervision of the GDT
   - From 1 December 2021: begin implementation and use of the volume measuring devices
3. Producers have to place an order on Hardware and Software from the suppliers recognized by the GDT or place an order from the Montelektro HQ-address at Croatia – EUROPE and website www.montelektro.hr and email info@montelektro.hr. If producers face difficulties in placing orders for the equipment, they may request the GDT to help facilitate the process.
4. The GDT will facilitate the process of organizing and implementing installation of the volume measuring devices at local manufacturing enterprises. From 25 November 2021 onward, the GDT will inspect and monitor the installation of these devices in breweries​ and non-alcohol beverage making facilities and take legal action against enterprises not in compliance with this Instruction.

The DFDL tax team stands ready to answer any questions that you may have on this and other tax issues of concern.
 

Tax services required to be undertaken by a licensed tax agent in Cambodia are provided by Mekong Tax Services Co., Ltd, a member of DFDL and licensed as a Cambodian tax agent under license number – TA201701018.

The information provided here is for information purposes only and is not intended to constitute legal advice. Legal advice should be obtained from qualified legal counsel for all specific situations.