Taxation

General Department of Taxation of Cambodia
https://www.tax.gov.kh

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

    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…

  • Tax Instruction VAT E-Commerce

    Tax Instruction VAT E-Commerce

    αžŸαŸαž…αž€αŸ’αžαžΈαžŽαŸ‚αž“αžΆαŸ†αž›αŸαž ្០αŸ₯្្ αž’αž–αžŠ αž…αž»αŸ‡αžαŸ’αž„αŸƒαž‘αžΈαŸ αŸ¨ αžαŸ‚αž’αŸ’αž“αžΌ αž†αŸ’αž“αžΆαŸ†αŸ’αŸ αŸ’αŸ‘ αžŸαŸ’αžαžΈαž–αžΈβ€‹αž€αžΆαžšβ€‹αž’αž“αž»αžœαžαŸ’αžβ€‹αž’αžΆαž€αžšβ€‹αž›αžΎαžαž˜αŸ’αž›αŸƒβ€‹αž”αž“αŸ’αžαŸ‚αž˜β€‹αž…αŸ†αž–αŸ„αŸ‡β€‹αž”αŸ’αžšαžαž·αž”αžαŸ’αžαž·αž€αžΆαžšβ€‹αž–αžΆαžŽαž·αž‡αŸ’αž‡αž€αž˜αŸ’αž˜β€‹αžαžΆαž˜β€‹αž”αŸ’αžšαž–αŸαž“αŸ’αž’β€‹αž’αŸαž‘αž·αž…β€‹αžαŸ’αžšαžΌαž“αž·αž€ INSTRUCTION ON IMPLEMENTING THE VALUE ADDED TAX ON E-COMMERCE TRANSACTIONS In accordance with the Sub-Decree No. 65 ANKr.BK dated 08 April 2021 on Implementing the Value  Added Tax (VAT) on E-Commerce and Prakas No. 542 MEF.PK dated 08 September 2021 on the Rules and Procedures for the Implementing…

  • The  Accounting and Auditing Regulator has issued an Instruction on  Submission of Notice for Use of English Language in Computerized  Accounting System and/or Other Related Computerized Systems to the  Accounting and Auditing Regulator.

    The Accounting and Auditing Regulator has issued an Instruction on Submission of Notice for Use of English Language in Computerized Accounting System and/or Other Related Computerized Systems to the Accounting and Auditing Regulator.

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    αž“αž·αž™αŸαžαž€αžšαž‚αžŽαž“αŸαž™αŸ’αž™αž“αž·αž„αžŸαžœαž“αž€αž˜αŸ’αž˜αž”αžΆαž“αž…αŸαž‰αžŸαŸαž…αž€αŸ’αžαžΈαžŽαŸ‚αž“αžΆαŸ†αžŸαŸ’αžαžΈαž–αžΈαž€αžΆαžšαžŠαžΆαž€αŸ‹αž›αž·αžαž·αžαž‡αžΌαž“αžŠαŸ†αžŽαžΉαž„αžŸαž˜αŸ’αžšαžΆαž”αŸ‹αž€αžΆαžšαž”αŸ’αžšαžΎαž”αŸ’αžšαžΆαžŸαŸ‹αž—αžΆαžŸαžΆαž’αž„αŸ‹αž‚αŸ’αž›αŸαžŸαž€αŸ’αž“αž»αž„αž”αŸ’αžšαž–αŸαž“αŸ’αž’αž‚αžŽαž“αŸαž™αŸ’αž™αž€αž»αŸ†αž–αŸ’αž™αžΌαž‘αŸαžšαž“αž·αž„/ឬ αž”αŸ’αžšαž–αŸαž“αŸ’αž’αž€αž»αŸ†αž–αŸ’αž™αžΌαž‘αŸαžšαž–αžΆαž€αŸ‹αž–αŸαž“αŸ’αž’αž•αŸ’αžŸαŸαž„αž‘αŸ€αž αž˜αž€αž“αž·αž™αŸαžαž€αžšαž‚αžŽαž“αŸαž™αŸ’αž™αž“αž·αž„αžŸαžœαž“αž€αž˜αŸ’αž˜αŸ”The Accounting and Auditing Regulator has issued an Instruction on Submission of Notice for Use of English Language in Computerized Accounting System and/or Other Related Computerized Systems to the Accounting and Auditing Regulator.

  • The General Department of Taxation has issued a Notification on Filing of Annual Income Tax Return for Tax Year 2021

    The General Department of Taxation has issued a Notification on Filing of Annual Income Tax Return for Tax Year 2021

    αž’αž‚αŸ’αž‚αž“αžΆαž™αž€αžŠαŸ’αž‹αžΆαž“αž–αž“αŸ’αž’αžŠαžΆαžšαž”αžΆαž“αž…αŸαž‰αžŸαŸαž…αž€αŸ’αžαžΈαž‡αžΌαž“αžŠαŸ†αžŽαžΉαž„αžŸαŸ’αžŠαžΈαž–αžΈαž€αžΆαžšαžŠαžΆαž€αŸ‹αž›αž·αžαž·αžαž”αŸ’αžšαž€αžΆαžŸαž–αž“αŸ’αž’αž›αžΎαž”αŸ’αžšαžΆαž€αŸ‹αž…αŸ†αžŽαžΌαž›αž”αŸ’αžšαž…αžΆαŸ†αž†αŸ’αž“αžΆαŸ† αžŸαž˜αŸ’αžšαžΆαž”αŸ‹αž†αŸ’αž“αžΆαŸ†αž‡αžΆαž”αŸ‹αž–αž“αŸ’αž’αŸ’αŸ αŸ’αŸ‘αŸ”The General Department of Taxation has issued a Notification on Filing of Annual Income Tax Return for Tax Year 2021.

  • The General Department of Taxation has issued a Notification on Measures Against Enterprises Wrongly Implementing E-Filing

    The General Department of Taxation has issued a Notification on Measures Against Enterprises Wrongly Implementing E-Filing

    αž’αž‚αŸ’αž‚αž“αžΆαž™αž€αžŠαŸ’αž‹αžΆαž“αž–αž“αŸ’αž’αžŠαžΆαžšαž”αžΆαž“αž…αŸαž‰αžŸαŸαž…αž€αŸ’αžαžΈαž‡αžΌαž“αžŠαŸ†αžŽαžΉαž„αžŸαŸ’αžŠαžΈαž–αžΈαž€αžΆαžšαž’αž“αž»αžœαžαŸ’αžαžœαž·αž’αžΆαž“αž€αžΆαžšαž›αžΎαžŸαž αž‚αŸ’αžšαžΆαžŸαžŠαŸ‚αž›αž’αž“αž»αžœαžαŸ’αžαžαž»αžŸαž–αžΈαž“αžΈαžαž·αžœαž·αž’αžΈαž“αŸƒαž€αžΆαžšαž”αŸ’αžšαžΎαž”αŸ’αžšαžΆαžŸαŸ‹αž”αŸ’αžšαž–αŸαž“αŸ’αž’αž‚αŸ’αžšαž”αŸ‹αž‚αŸ’αžšαž„αž€αžΆαžšαžŠαžΆαž€αŸ‹αž›αž·αžαž·αžαž”αŸ’αžšαž€αžΆαžŸαž–αž“αŸ’αž’αžαžΆαž˜αž’αž“αž‘αžΆαž‰ (E-Filing) The General Department of Taxation has issued a Notification on Measures Against Enterprises Wrongly Implementing E-Filing. The General Department of Taxation would like to inform directors or owners of enterprises, presidents of associations, local and international non-governmental organizations and relevant institutions that so far the General Department of Taxation has launched E-Filing for…

  • The Official Launch of the Business Registration System on Information Technology Platform Phase 2

    The Official Launch of the Business Registration System on Information Technology Platform Phase 2

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    Digital technology has become an integral part of our daily life and has offered new opportunities in leveraging the national economic growth by bringing in businesses, increasing efficiency and productivity, and promoting economic competitiveness. Under the attentive supervision of Samdech Akka Moha Sena Padei Techo HUN Sen, Prime Minister of the Kingdom of Cambodia, the…

  • Online Business Registration Phase 2

    Online Business Registration Phase 2

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    The Business Registration System on Information Technology Platform (Online Business Registration or OBR) Phase 2 will be officially launched on September 1, 2021 at 9:00am. You and all national and international press are invited to watch live the virtual, official launch ceremony of the OBR Phase 2 on September 1, 2021 at 9:00am via the…

  • GDT Taxpayer App

    GDT Taxpayer App

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