Notification On Annual Income Tax Returns Filing For Tax Year 2022

សេចក្តីជូនដំណឹង ស្តីពី ការដាក់លិខិតប្រកាសពន្ធលើប្រាក់ចំណូលប្រចាំឆ្នាំ សម្រាប់ឆ្នាំជាប់ពន្ធ ២០២២

Notification On Annual Income Tax Returns Filing For Tax Year 2022

In accordance with Article 5 and Article 29 of the Law on Taxation promulgated by Royal Kram NS/RKM/0297/03 dated 24 February 1997, the General Department of Taxation would like to notify directors, managers, or owners of enterprises under the self-assessment regime (self-assessment taxpayers) the obligation to file their annual income tax returns and to pay their due taxes for 2022 tax year as per below instructions:

1. Enterprises shall file their annual income tax returns via Tol E-filing (Tax on Income — Electronic Filing) by using this provided link www.tax.gov.kh/km/e-service to log in and follow the detailed steps as per Instruction No. 3140 GDT dated 18 February 2021. The filing of the annual income tax returns and the payments of the taxes of 2022 tax year must be completed no later than 31 March 2023.
2. For enterprises that are allowed to use a taxable year which is different from the calendar _ year shall file their tax returns and pay their annual income taxes within 3 months after the end of the tax year.
3. For enterprises that have branches are required to file their annual income tax returns using their consolidated revenues from their principal establishments and all their branches. They shall attach the list of their revenue and expense accounts and the list of their fixed assets from their respective branches by keying in “local branch section” as indicated in the system.
4. For employees of enterprises or tax agents who are in charge of doing the filing of the monthly and annual tax returns on behalf of their employers/taxpayers are required to upload their staff ID or authorization letters respectively into the system.
5. All enterprises that are filing and paying their 2022 annual income taxes are required to upload their balance sheets, profits and loss accounts and other additional information (if any).

Should there be any doubts or inquiries, please contact the Taxpayer Service Bureau of the Department of Large Taxpayers, Tax Branches or call to hotline Call Center 1277 as well as GDT Live Chat which can be downloaded from App Store for iOS or Play Store for Android.

The General Department of Taxation strongly hopes and believes that directors, managers, or owners of all enterprises will pay their full attention in the fulfillment of their obligation in the filing of their annual income tax returns and the payment of their due taxes in accordance with the law and regulations.

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