Background
The Anti-Corruption Unit (ACU) announced an update on the 2026 biennial asset and liability declaration process. According to Niev Panharith, Director of the Department of Asset and Liability Declaration, the declaration obligation and filing procedures are set out under the anti-corruption law and use a declaration form issued in 2012 by ACU decision.
Scope of Application
The ACU stated that the law clearly identifies the persons required to submit declarations and the applicable filing procedures. The declaration covers several categories of reportable items, including immovable property such as land, buildings, and residences; vehicles and machinery; assets readily convertible into cash, including jewelry and watches valued at 4 million riel or more per unit; business and commercial activities; money and monetary holdings, including riel, foreign currency, gold, silver, and gemstones that are not jewelry; debts owed to the declarant; and income.
Key Provisions or Decisions
The ACU said the 2026 biennial declaration filing period runs from 1 to 31 January 2026. The Department of Asset and Liability Declaration is receiving submissions seven days a week, including weekends and public holidays, from 8:00 a.m. to 5:00 p.m.
As of noon on 23 January 2026, the department had received 18,254 declaration documents from obligated persons nationwide, equal to 91.78% of the total 19,887 persons required to file.
The ACU also reported that four additional institutions and jurisdictions had completed declarations at a 100% rate: the Ministry of Industry, Science, Technology and Innovation, the National Audit Authority, Prey Veng Province, and the Ministry of Justice.
The ACU stated that declaration forms remain available through its official website and QR code download channels.
Implications for Investors, Businesses, or Compliance
This update concerns the ongoing administration of Cambodia’s mandatory asset and liability declaration regime under the anti-corruption framework. For persons subject to declaration requirements, the ACU reaffirmed that filings must follow the 2012 form and the procedures set for the current biennial reporting period.
Official Source
Anti-Corruption Unit announcement dated 23 January 2026, reporting on progress in the biennial asset and liability declaration process and submission rates across ministries, institutions, and provinces.
