The Ministry of Economy and Finance issued Prakas No. 1000 MEF.PrK.GDT on December 31, 2024, with the goal of encouraging the expansion of the cement manufacturing sector in Cambodia by removing the 5% special tax on cement made domestically as a state burden for two years, from 2025 to 2026. All domestic cement producers are eligible for this exemption, provided they meet the following requirements:

• File monthly and yearly tax returns via the General Department of Taxation's ("GDT") e-Filing system, making sure to include state-borne taxes.
• Maintain correct records and abide by current tax rules and regulations.
• Give local staff members training and technology transfer.
• Fulfill additional commitments, such as paying taxes, royalties, and making contributions to social and environmental funds.
• Reports on raw material usage, training, social activities, and manufacturing costs and capacity should be submitted annually.