Small and medium-sized enterprises (SMEs) that complete tax registration before the end of 2018 will be exempt from income tax for two years, according to a sub-decree issued yesterday. The exemption is to help encourage SMEs to fulfill their tax obligations so as to make the tax-paying environment transparent and fair, the sub-decree said. Te Taing Por, the president of the Federation of Associations for Small and Medium Enterprises of Cambodia said the move will encourage unregistered SMEs to register and will attract overseas investors to come and run SMEs. (Source: Khmer Times)