Cambodia's General Department of Taxation (GDT) has published a Notification no. 34236 of 30 October 2025 on the postponement of the implementation of Prakas 496 MEF.PRK of 18 July 2025. As previously reported, Prakas 496 MEF.PRK provided for the implementation of Cambodia's capital gains tax regime following several delays, with most capital gains taxable from 1 September 2025, while capital…