A foreign business shall be considered to be “doing business” if the foreign business performs any of the following acts in the Kingdom of Cambodia:

• rents office or any other space for manufacturing, or processing, or performing services for more than one month;
• employs any person to work for it for more than one month;
• performs any other act that laws of the Kingdom of Cambodia authorized for foreign natural and legal persons.

In the event that the threshold for “doing business” in Cambodia is met, the foreign business will be required to register with the Ministry of Commerce and subsequently with the General Department of Taxation (GDT).