The general Department of Taxation is responsible for issuing Tax Identification Numbers in Cambodia.
According to TaxDo the Business TIN Format is as follows:
1 letter + 12 digits code (e.g., L00X-XXXXXXXXX).
Structure:
L00: Standard prefix (may vary depending on registration system)
X: Indicates the registration type/source (e.g., G for general)
XXXXXXXXXXX: Unique 11-digit numeric sequence assigned to the taxpayer
As stated, these are unique. An example certificate provided to IATI Support is of this format and states validity from that date onwards i.e. it is persistent.