UNOFFICIAL TRANSLATION BY OHCHR OF THE LAW AS ADOPTED BY NATIONAL ASSEMBLY ON 13 JULY 2015 Resources and assets of a domestic non-governmental organization shall consist of as follows: - Own resources and assets of the organization; - Lawful gifts from natural persons or legal entities; - Other incomes generated from lawful sources. Article 19: Resources and assets of a foreign association or non-governmental organization shall be obtained from lawful sources. CHAPTER 5 Rights, Benefits and Obligations of Associations or Non-Governmental Organizations Article 20: An association or non-governmental organization, which has registered or signed the memorandum of understanding, shall be subjected to the existing taxation regime law, and receive incentives and enjoy exemptions in accordance with the existing laws and provisions. Article 21: An association or non-governmental organization, which has registered or signed the memorandum of understanding, shall be entitled to enter into contracts to cooperate with its partners for implementing its activities according to the existing laws of the Kingdom of Cambodia. Article 22: An association or non-governmental organization, which has registered or signed a MoU, shall be entitled to recruit staffs or workers. The recruitment shall comply with the Law on Immigration, the Labour Law and other legal provisions of the Kingdom of Cambodia. Article 23: Foreign non-governmental organizations’ representative offices, expatriate and Cambodian staff and their family members shall not enjoy immunity and privileges bestowed to diplomats as provided for in the 1961 Vienna Convention on Diplomatic Relations regarding their functional activities and all types of court cases, unless otherwise provided for in a special agreement entered into by and between the Royal Government of Cambodia and the foreign association or non-governmental organization. Article 24: Domestic non-governmental organizations, foreign non-governmental organizations, or foreign associations shall maintain their neutrality towards political parties in the Kingdom of Cambodia. Article 25: A domestic non-governmental organization shall submit a copy of its activity report and of its annual financial report by not later than the end of February of the following year. Domestic 6