An international non-governmental organization (INGO) may operate in Cambodia only after registering with the Ministry of Foreign Affairs and International Cooperation (MFAIC). Registration takes the form of a Memorandum of Understanding (MOU) between the organization and the Ministry, under the 2015 Law on Associations and Non-Governmental Organizations (LANGO).

Who must register

Any foreign association or NGO that wishes to carry out activities in Cambodia must sign an MOU with the MFAIC (LANGO Article 12). An organization that only intends to implement a short-term project must instead obtain the Ministry’s approval, either directly or through a local partner.

Application documents

The application for an MOU is filed with the MFAIC together with (Article 13):

• A letter from the head of the organization appointing its representative in Cambodia, with a short biography of that person;
• A letter from the commune or sangkat chief confirming the address of the representative office;
• A letter from the competent authority of the home country authorizing the organization to operate;
• A supporting letter from a Cambodian public authority for the proposed projects;
• A letter certifying a budget for at least six months; and
• An undertaking to disclose all bank accounts held in Cambodia.

Timing and term of the MOU

• The MFAIC must decide whether to sign the MOU within 45 working days (Article 14).
• The MOU is valid for a maximum of three years, depending on the projects, and ends automatically on expiry (Article 16).
• A request to extend the MOU must be filed within the 90 days before it expires.

Obligations after signing

• Bank accounts – notify the MFAIC and the Ministry of Economy and Finance of all operating bank accounts within 30 days of approval, and of any change within 15 days (Article 17).
• Country representative – report any replacement of the country representative to the MFAIC (Article 17).
• Reports – file copies of the annual activity and financial reports sent to donors with the MFAIC and the Ministry of Economy and Finance within 30 days of sending them, and copies of project documents and funding agreements within 30 days of signing (Article 25).
• Tax – register with the General Department of Taxation. Exemption from tax on income must be applied for under Prakas No. 464 of April 12, 2018. Tax on salary and withholding tax still apply, and monthly and annual returns must be filed.
• Duty-free imports – register with the Council for the Development of Cambodia before importing materials duty-free.

Staff

An INGO may recruit Cambodian and foreign staff, subject to the Labour Law and the Law on Immigration (Article 22). Foreign staff need the appropriate visa and work permit. The representative office and its staff do not enjoy diplomatic privileges or immunity unless a separate agreement provides for it (Article 23).

Limits on activities and assets

• The INGO must remain neutral toward political parties (Article 24).
• Its activities must stay within the MOU and its approved projects.
• Its resources must come from lawful sources (Article 19).
• As a foreign entity it cannot own land in Cambodia. Office and project premises are held under a lease.

See Prohibitions for more detail.

Sanctions

Failure to respect the neutrality or reporting requirements leads to a written warning and, if repeated, to termination of the MOU (Article 33). The MFAIC may also terminate an MOU where the organization’s activities harm security or public order. Foreign nationals working for an organization that operates without a valid MOU may be expelled under the Law on Immigration (Article 34).

The Ministry’s forms and practice change from time to time. Organizations should confirm the current requirements with the MFAIC before filing. For local organizations, see NGO Registration.