INSTRUCTION ON THE IMPLEMENTATION OF E-COMMERCE TAX SYSTEM AND TAX PAYMENT PROCEDURES FOR NON-RESIDENT TAXPAYERS

The General Department of Taxation (GDT) of the Ministry of Economy and Finance has the honor to notify non-resident taxpayers who supply digital goods, digital services, or any e-commerce activities via an electronic system to the Kingdom of Cambodia in according with Notification No. 20522 GDT dated 08 December 2021 on the Implementation of Value Added Tax (VAT) on e-commerce as part of the modernization of the tax administration, the GDT has officially launched the E-Commerce Tax System to effectively and efficiently facilitate the filing of VAT returns for non-resident taxpayers in a transparent, convenient, and reliable manner. The GDT would like to inform that non-resident taxpayers who supply digital goods, digital services, or any e-commerce activities via an electronic system to the Kingdom of Cambodia shall file the monthly VAT returns and make the payment effectively from 1 April 2022 onward via the E-Commerce Tax System. Non-resident taxpayers shall file their monthly VAT returns via the E-Commerce Tax System and pay the due VAT amounts by the 25th of the following month of which the related transactions occurred. In order to access the E-Commerce Tax System, the non-resident taxpayers shall complete the following steps:

សេចក្ដីណែនាំស្ដីពី ការដាក់ឲ្យអនុវត្តប្រព័ន្ធគ្រប់គ្រងទិន្នន័យអាជីវកម្មតាមប្រព័ន្ធអេឡិចត្រូនិក (E-Commerce Tax System) និងនីតិវិធីក្នុងការទូទាត់ប្រាក់ពន្ធ របស់អ្នកជាប់ពន្ធអនិវាសជន