Inside Asian Gaming

IAG FEB 2023年2月 亞博匯 21 請登錄asgam.com訂閱《亞博匯早報》 Sign up to receive IAG Breakfast Briefing at asgam.com CAMBODIA IMPLEMENTS NEW REVENUE- BASED TAX MODEL FOR CASINOS 柬埔寨對賭場實施基於收入的新稅收模式 CAMBODIA’S MINISTRY OF ECONOMY AND FINANCE (MEF) has begun implementing a new taxation system for casinos, replacing the previous “lump sum” system with a new tax on gross gaming revenues. The revenue-based tax model was officially adopted on 30 December 2022, more than two years after Cambodia’s long-awaited casino bill – the Law on the Management of Integrated Resorts and Commercial Gambling (LMCG) – was passed into law. The LMCG sets the tax rate on mass gaming at 7% and on VIP at 4% and outlines a raft of other new regulatory controls, although the MEF has stated that these controls will be gradually implemented over the course of a five-year grace period. The implementation of a new tax system comes after the Commercial Gambling Management Commission issued new guidelines for the operation of commercial casinos in October which warned that casino owners would be required to pay all required taxes “on time and in full” or face legal and regulatory action. 柬埔寨 經濟和財政部已開始對賭場實施新 的稅收制度，以對博彩總收入徵收新稅取 代之前的「一次性」稅收制度。 在賭場法案《綜合度假村和商業博彩 管理法》通過兩年多之後，基於收入的徵 稅模式於2022年12月30日起正式啟用。 新法案將中場博彩的稅率定為7%， 貴賓博彩的稅率定為4%，並規定了一系 列其他新的監管控制措施，儘管經濟和財 政部表示這些措施將在五年內逐步實施。 柬埔寨商業賭博管理委員會於10月 公佈了商業娛樂場運營新指南，該指南要 求賭場所有人必須「按時足額」繳納所有 必要稅款，否則將面臨法律和監管行動。