Customs and Tax

Our Tax Practice Group provides advice on all areas of Cambodian tax laws, with a focus on tax advisory, international taxation, and structuring and planning services for major corporate clients. We also assist our clients on the resolution of tax issues, including controversies and disputes with the General Department of Taxation. Other services provided includes comprehensive tax legal services for corporate, finance, NGOs, real estate entities and more.

In this practice area, we have advised a large number of international and local companies which, amongst others, are involved real estate investments, financial services, infrastructure, and e-commerce. In such sectors, taxation can be both complex and high-impact if not sufficiently contemplated and planned for.

HO Hary

Ms. Ho plays a crucial role in the Accounting Department of the firm, handling a wide variety of responsibilities to ensure that we continue to operate efficiently and effectively. She had joined the firm in 2007.

NGETH Samphors

Ms. NGETH graduated from Royal University of Law and Economics in 2018 with a bachelor degree of Accounting. Prior to joining HBS, she was experiences of working and dealing with accounting and tax issues, and also performed accounting and tax advisory to clients.


Senior Legal Assistant at Grand Phnom Penh Golf Co., Ltd (2013-Feb 2020), Land Reform Intern at Cambodian Center for Human Rights (CCHR) (2012-2013).