Consultancy to Provide Training on the Cambodia Tax System

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PURPOSE OF THIS CONTRACT

The direct motive for this procurement of consultancy services is to provide training on the overall Cambodian tax framework to staff members of the NGO sector. The detailed topics are covered in section 3: Scope of Work.

BACKGROUND AND CONTEXT

Under the EU-funded project “Strengthening Civic Engagement and Oversight in Public Financial Management (SCOPE-PFM),” the Budget Working Group (BWG) and other coalitions will play a central role in conducting the assessment and educating the public about the Cambodian tax system. The project will organise training on the tax assessment methodology for NGOs' members working on the topic.

The overall Cambodian tax framework/system is part of the 4-day fair tax assessment training. This training aims to build the technical capacity of BWG members and other partners to implement the Fair Tax Monitor methodology and to use its findings for evidence-based advocacy and awareness-raising.

The Fair Tax Monitor (FTM) is a research and advocacy tool developed by Oxfam and partners to assess the fairness, transparency, and effectiveness of national tax systems. It supports civil society organisations (CSOs) in advocating progressive tax reforms and improved public spending.

SCOPE OF WORK

The consultant(s) is/are responsible for providing a one-day training on Cambodia's overall tax framework on the 8th December 2025 in Phnom Penh to the staff members of the project partners and target groups.

Specific tasks related to this scope of work are outlined below:

1. Preparing the lesson plan and training methodology, including supporting documents (legal documents, policies, and other documents/research related to the training topics). The topics for the training include:

• Overall tax framework of Cambodia
• Overview of the General Department of Taxation and the Ministry of Economy and Finance
• Taxation of individuals and companies
• Revenue collection and public expenditure
• Recent reforms to the tax framework and current reforms under consideration

Noted: the consultant can also suggest any other tax-relevant topics in their proposal.

2. Provide the training in person on 8th December 2025 in Phnom Penh.
3. Provide the training report, including all supporting documents, pre-test and post-test results.

DELIVERABLES

Overall objective

The objective of the assignment is to equip the participants with the knowledge of Cambodia's overall tax framework.

Specific outputs and deliverables

The consultant is expected to deliver the following outputs:

1. Develop a lesson plan for the training, including other supporting documents.
2. Provide the training to the participants on the 8th December 2025 in Phnom Penh.
3. Write the training report, including other supporting documents.

PAYMENT SCHEDULE

Remuneration is based on submission of final deliverables according to the schedule. No payment will be made in advance.

METHODOLOGY

The training shall be participatory, inclusive, and conducted in English.

Planned timeline

PROFILE REQUIREMENTS

The company/ individual(s) should have the following competencies:

Essential criteria

• A degree in Accounting, Finance, Economics, Law, or Public Policy. Advanced degrees (e.g., master’s in taxation, Public Finance, or Business Administration) are highly preferred.

• Minimum 2–5 years of professional experience in Cambodian tax law, compliance, or advisory.
• Experience working with or within the General Department of Taxation (GDT) or the Ministry of Economy and Finance (MEF) is highly valuable.
  • Proven experience in designing and delivering tax-related training to diverse audiences (e.g., government officials, private sector, NGOs).
  • Ability to simplify complex tax concepts for non-specialist audiences.
  • Deep understanding of:

• Cambodian tax laws and regulations
• Taxation of individuals and companies
• Revenue collection mechanisms

• • • Public expenditure processes
    • Recent and upcoming tax reforms
• Khmer language proficiency and English for international participants.

APPLICATION PROCESS

Administrative compliance (list of documents to be submitted)

Responses must be submitted and prepared in English and received by the deadline.

To be shortlisted for evaluation against the award criteria, the following documents must be included in the application:

Evaluation and award criteria

Incomplete applications will not be assessed; only quotations that meet the administrative criteria will be assessed.

Award decisions will be based on best value for money criteria covering both technical quality and price.

The award criteria are assessed according to the following distribution of points:

Quotation validity

• The quotation shall be valid for 90 days from the [date]. If this is not possible, the bidder may propose a different timeframe.
• If the bidder is awarded the contract, all information provided in the quotation and negotiation process is contractually binding.

CODE OF CONDUCT

Oxfam is committed to integrity in its operations and supply chains and ensuring high ethical standards. Complying with all laws and regulations and ensuring fair competition are fundamental to this commitment. We actively promote these principles and standards, and expect all Oxfam suppliers to demonstrate commitment towards them.

All consultants/applicant are required to agree and adhere to the Oxfam Supplier Code of Conduct, whereas individuals (including consultants) must sign the Oxfam Non Staff Code of Conduct[1]. These Codes of Conduct set out the specific standards and principles in the areas of human and labour rights, environmental impact and anti-corruption that suppliers must follow.

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