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Dear,

I am going to start a small business in Cambodia too. In the first phase of my planning, about 6 months ago, people gave me the advise to just start and see what happens.
I have been reading and researching since than a lot.
From the information I got in the last months I believe the government is trying to get a much better grip on small businesses to get more tax revenue. There are many many inspections and the rules have changed or are better enforced. Especially foreigners get high fines.
I decided not to take any chances and apply to the law. If you have a small business with less than 15000$ turnover in 3 months than you have a simplified tax system and taxes are not that high. Hiring staff with wages below 315$ p/m are simple and without tax.
There are also legal ways to apply to the law and create another construction. I had some good advise from a business consultant who advised me a construction with a Hong Kong main office.
I suggest to move to cambodia first, get to know the country well, get solid info on laws and rules and than start business.
If you want some contact as consultant or agency to help you PM me.

Good luck!

My wife and me recently registered a business. My advice is find a tax agent or lawyer. Finding one who gives good service at a reasonable price. It will take some searching. Ask for a list upfront of what you need to provide and fees. You really have too push the point or you will be continually running back and forwards. Any copy of documents in a foreign language needs to have a certified copy in Khmer. You will be involved with a couple of ministries. Things progress slowly. If you employ staff that then enters another area. My advice is to engage an accountant or bookkeeper. Monthly paperwork can take a fair amount of time and requires time physically submitting forms. We received two visits from the tax office and immigration while the registration process was going on. Immigration said in our area they will be visiting every 6 months to check our business visas and employment card. They were very professional and no attempt at a shakedown. They asked if we had any questions about registration and taxes and explained a couple of things we had been trying to find out. We were covered for the employment card as we had already applied at the same time as the business registration.