GDT Archives - Commerce Cambodia

Procedure for the Declaration of Tax on Income of Non-Resident Taxpayers Engaged in International Transport of Goods by Waterways

Commerce Cambodia

June 23, 2025

Taxation

សេចក្តីណែនាំ ស្តីពី នីតិវិធីនៃការប្រកាសពន្ធលើប្រាក់ចំណូលរបស់អ្នកជាប់ពន្ធអនិវាសនជន ដែលប្រកបអាជីវកម្មដឹកជញ្ជូនទំនិញតាមផ្លូវទឹកជាអន្តរជាតិ ក្នុងប្រព័ន្ធគ្រប់គ្រងការប្រកាសពន្ធអាជីវកម្មតាមអនឡាញ (e-Filing) Instruction on the Procedure for the Declaration of Tax on Income of Non-Resident Taxpayers Engaged in International Transport of Goods by Waterways in the e-Filing System 关于从事国际水路货物运输业务的非居民纳税人在电子申报系统 (e-Filing) 中的所得税申报程序的指引
SOP on VAT Suspension and Renewal

Commerce Cambodia

July 4, 2024

Taxation

សេចក្តីណែនាំ ស្តីពី ការអនុវត្តជាផ្លូវការនូវ សៀវភៅណែនាំស្តីពីបែបបទនិងនីតិវិធីនៃការព្យួរ និងការផ្តល់ឡើងវិញនូវសុពលភាពវិញ្ញាបនបត្រអាករលើតម្លៃបន្ថែម សម្រាប់មន្ត្រីពន្ធដារ និងអ្នកជាប់ពន្ធ Guidelines for the Official Implementation of the Manual on the Procedures and Procedures for Suspension and Renewal of Value Added Tax Certificates for Tax Officers and Taxpayers
Notification on Measures to Loosen Requirements for the Use of Khmer Language in Accounting Records (KH, EN, CN)

Commerce Cambodia

May 17, 2024

Taxation

សេចក្តីជូនដំណឹងនៃ ន.គ.ស ស្តីពីវិធានការបន្ធូរបន្ថយលក្ខខណ្ឌនៃការប្រើប្រាស់ភាសាខ្មែរក្នុងបញ្ជីគណនេយ្យ និងឯកសារគាំទ្រគណនេយ្យ ACAR’s Notification on Measures to Loosen Requirements for the Use of Khmer Language in Accounting Records and Accounting Supporting Documents 会计和审计监管机构通知关于会计记录和会计证明文件使用高棉语要求条件的宽松措施 Business Laws, Regulations and Trade NewsFollow, Subscribe, Join and Request us via:👉Telegram: t.me/comcambo👉Facebook: fb.me/comcambo👉Youtube: youtube.com/commerce-cambodia👉Website: www.commerce-cambodia.com
Prakas on suspension of Prepayment of Tax on Income of enterprises in the textile and garment industry (KH, EN, CN)

Commerce Cambodia

March 22, 2024

News, Taxation

ប្រកាស ស្តីពីការព្យួរទុកការបង់ប្រាក់រំដោះពន្ធលើប្រាក់ចំណូលរបស់សហគ្រាសឧស្សាហកម្មផ្នែកវាយនភណ្ឌកាត់ដេរ MoEF’s Prakas on suspension of Prepayment of Tax on Income of enterprises in the textile and garment industry 财经部部令关于纺织服装企业暂停缴纳预缴所得税
Guidelines of the GDT on Submission of Administrative Letters through the Electronic Tax Administration (KH, EN, CN)

Commerce Cambodia

March 22, 2024

News, Taxation

សេចក្តីណែនាំរបស់អគ្គនាយកដ្ឋានពន្ធដារស្តីពី ការដាក់លិខិតរដ្ឋបាលតាមរយៈកម្មវិធីរដ្ឋបាលអេឡិចត្រូនិកពន្ធដារ (GDT e-Administration)
Instruction on Tax Incentives on Patent Tax from 2023 to 2028 for Journalists in Small Taxpayers

Commerce Cambodia

December 25, 2023

Taxation

សេចក្តីណែនាំ ស្តីពីការលើកទឹកចិត្តផ្នែកពន្ធដារដោយចាត់ជាបន្ទុករបស់រដ្ឋនូវពន្ធប៉ាតង់ពីឆ្នាំ២០២៣ដល់ឆ្នាំ២០២៨ ដល់អ្នកសារព័ត៌មានកាសែត និងសារព័ត៌មានអនឡាញជាអ្នកជាប់ពន្ធតូច
Instruction on the Proof of Expenditures for Enterprises Supplied by Farmers are not in the Self-Assessment Regime

Commerce Cambodia

December 25, 2023

Taxation

សេចក្តីណែនាំ ស្តីពីឯកសារភស្តុតាង ចំណាយ សម្រាប់ សហគ្រាសដែលទទួលការផ្គត់ផ្គង់ ពីកសិករ មិនស្ថិត ក្នុងរបបស្វ័យប្រកាសរបស់ អគ្គនាយកដ្ឋាន ពន្ធដារ
កម្មវិធី “ពន្ធដារកម្ពុជា” ស្តីពី ប្រព័ន្ធគ្រប់គ្រងការប្រកាសពន្ធអាជីវកម្មតាមអនឡាញ

Commerce Cambodia

August 31, 2023

Taxation

“Cambodia Tax” Program on Online Business Tax Declaration Management System
Illustrative Financial Statements For SMEs

Commerce Cambodia

August 23, 2023

News, Taxation, Trade News

សេចក្ដីណែនាំរបស់និយ័តករគណនេយ្យនិងសវនកម្ម ស្ដីពី៖គំរូសំណុំរបាយការណ៍ហិរញ្ញវត្ថុប្រចាំឆ្នាំសម្រាប់សហគ្រាសមិនជាប់កាតព្វកិច្ចរងសវនកម្មឯករាជ្យ Illustrative Financial Statements For SMEs
The Implementation of Tax Obligation for Small Taxpayers being transferred to Medium or Large Taxpayers (No.16118 GDT, KH, EN, CN)

Commerce Cambodia

August 10, 2023

Taxation

ក្រសួងសេដ្ឋកិច្ច និងហិរញ្ញវត្ថុអគ្គនាយកដ្ឋានពន្ឋដារលេខៈ ១៦១១៨ អពដ ចុះថ្ងៃទី១៩ ខែឧសភា ឆ្នាំ២០២៣ការអនុវត្តកាតព្វកិច្ចសារពើពន្ឋចំពោះសហគ្រាសដែលត្រូវបានផ្ទេរចំណាត់ថ្នាក់ ពីអ្នកជាប់ពន្ឋតូច ទៅអ្នកជាប់ពន្ឋមធ្យម ឬអ្នកជាប់ពន្ឋធំ ។ Ministry of Economy and FinanceGeneral Department of TaxationNo.16118 GDT dated May, 19 2023The Implementation of Tax Obligation for Small Taxpayers being transferred to Medium or Large Taxpayers. 經濟財政部稅務總局編碼: 16118於2023年5月19日發佈小型納稅人被轉變中型或大型納稅義務實施。
Cambodia Simplified VAT Registration

Commerce Cambodia

February 10, 2023

Taxation, Trade News

សេចក្តីជូនដំណឹង ស្តីពី ការរំលឹកកាតព្វកិច្ចចុះបញ្ជីអាករលើតម្លៃបន្ថែមសាមញ្ញ (Simplified VAT Registration) របស់អ្នកជាប់ពន្ធអនិវាសនជន NOTIFICATION ON THE REMINDER OF THE OBLIGATION TO REGISTER FOR SIMPLIFIED VAT REGISTRATION OF NON-RESIDENT TAXPAYERSThe General Department of Taxation (GDT) of the Ministry of Economy and Finance has the honor to inform non-resident taxpayers that, for the period of 9-months following the implementation of the Valued Added…
Instruction on implementation of new rate of tax on salary 2023

Commerce Cambodia

January 10, 2023

News

សេចក្តីណែនាំស្តីពីការអនុវត្តអាត្រាពន្ធលើប្រាក់បៀវត្សថ្មី 2023
Instruction on launch of function of application for tax credit in the application management system to avoid double taxation via online

Commerce Cambodia

December 25, 2022

Taxation

សេចក្តីណែនាំស្តីពី ការដាក់ឲ្យអនុវត្តមុខងារស្នើសុំឥណទានពន្ធក្នុងប្រព័ន្ធគ្រប់គ្រងការស្នើសុំចៀសវាងការយកពន្ធត្រួតគ្នាតាមរយៈអនឡាញ Instruction on launch of function of application for tax credit in the application management system to avoid double taxation via online
Instruction On Implementation of Obligation of Advance Tax on Dividend Distribution

Commerce Cambodia

December 25, 2022

Taxation, Trade News

សេចក្តីណែនាំ ស្តីពីការអនុវត្តកាតព្វកិច្ចពន្ធបង់មុនលើការបែងចែកភាគលាភ Instruction On Implementation of Obligation of Advance Tax on Dividend Distribution 税局指示关于股息分配预缴税义务的履行
Sub-decree on Annual Income Tax and Monthly Salary Tax Thresholds

Commerce Cambodia

October 27, 2022

Taxation

អនុក្រឹត្យស្តីពីតារាងភាគនៃប្រាក់ចំណូលជាប់ពន្ធប្រចាំឆ្នាំ និងតារាងភាគនៃប្រាក់បៀវត្សជាប់ពន្ធប្រចាំខែ Sub-decree on Annual Income Tax and Monthly Salary Tax Thresholds 关于年度所得税和每月工资税起征点的次级法令
Tax Instruction VAT E-Commerce

Commerce Cambodia

February 12, 2022

Taxation

សេចក្តីណែនាំលេខ ២០៥២២ អពដ ចុះថ្ងៃទី០៨ ខែធ្នូ ឆ្នាំ២០២១ ស្តីពីការអនុវត្តអាករលើតម្លៃបន្ថែមចំពោះប្រតិបត្តិការពាណិជ្ជកម្មតាមប្រព័ន្ធអេឡិចត្រូនិក 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…

GDT

Procedure for the Declaration of Tax on Income of Non-Resident Taxpayers Engaged in International Transport of Goods by Waterways

SOP on VAT Suspension and Renewal

Notification on Measures to Loosen Requirements for the Use of Khmer Language in Accounting Records (KH, EN, CN)

Prakas on suspension of Prepayment of Tax on Income of enterprises in the textile and garment industry (KH, EN, CN)

Guidelines of the GDT on Submission of Administrative Letters through the Electronic Tax Administration (KH, EN, CN)

Instruction on Tax Incentives on Patent Tax from 2023 to 2028 for Journalists in Small Taxpayers

Instruction on the Proof of Expenditures for Enterprises Supplied by Farmers are not in the Self-Assessment Regime

កម្មវិធី “ពន្ធដារកម្ពុជា” ស្តីពី ប្រព័ន្ធគ្រប់គ្រងការប្រកាសពន្ធអាជីវកម្មតាមអនឡាញ

Illustrative Financial Statements For SMEs

The Implementation of Tax Obligation for Small Taxpayers being transferred to Medium or Large Taxpayers (No.16118 GDT, KH, EN, CN)

Cambodia Simplified VAT Registration

Instruction on implementation of new rate of tax on salary 2023

Instruction on launch of function of application for tax credit in the application management system to avoid double taxation via online

Instruction On Implementation of Obligation of Advance Tax on Dividend Distribution

Sub-decree on Annual Income Tax and Monthly Salary Tax Thresholds

Tax Instruction VAT E-Commerce

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Procedure for the Declaration of Tax on Income of Non-Resident Taxpayers Engaged in International Transport of Goods by Waterways

SOP on VAT Suspension and Renewal

Notification on Measures to Loosen Requirements for the Use of Khmer Language in Accounting Records (KH, EN, CN)

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First Time Export Goods in Cambodia

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