The treaty is now under review by the Senate for approval.
Cambodia’s National Assembly approved the income tax treaty with the Philippines on 28 November 2025.
The approval, announced in the results of the 5th session of the 7th legislature, covers a draft law establishing agreements between the two countries to eliminate double taxation on income and prevent tax evasion.
The treaty was originally signed on 11 February 2025, during the Cambodian Prime Minister’s visit to the Philippines. It has now been forwarded to the Senate for further ratification.
