GDT

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

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

    αžŸαŸαž…αž€αŸ’αžαžΈαžŽαŸ‚αž“αžΆαŸ† αžŸαŸ’αžαžΈαž–αžΈ αž“αžΈαžαž·αžœαž·αž’αžΈαž“αŸƒαž€αžΆαžšαž”αŸ’αžšαž€αžΆαžŸαž–αž“αŸ’αž’αž›αžΎαž”αŸ’αžšαžΆαž€αŸ‹αž…αŸ†αžŽαžΌαž›αžšαž”αžŸαŸ‹αž’αŸ’αž“αž€αž‡αžΆαž”αŸ‹αž–αž“αŸ’αž’αž’αž“αž·αžœαžΆαžŸαž“αž‡αž“ αžŠαŸ‚αž›αž”αŸ’αžšαž€αž”αž’αžΆαž‡αžΈαžœαž€αž˜αŸ’αž˜αžŠαžΉαž€αž‡αž‰αŸ’αž‡αžΌαž“αž‘αŸ†αž“αž·αž‰αžαžΆαž˜αž•αŸ’αž›αžΌαžœαž‘αžΉαž€αž‡αžΆαž’αž“αŸ’αžαžšαž‡αžΆαžαž· αž€αŸ’αž“αž»αž„αž”αŸ’αžšαž–αŸαž“αŸ’αž’αž‚αŸ’αžšαž”αŸ‹αž‚αŸ’αžšαž„αž€αžΆαžšαž”αŸ’αžšαž€αžΆαžŸαž–αž“αŸ’αž’αž’αžΆαž‡αžΈαžœαž€αž˜αŸ’αž˜αžαžΆαž˜αž’αž“αž‘αžΆαž‰ (e-Filing) Instruction on the Procedure for the Declaration of Tax on Income of Non-Resident Taxpayers…

  • SOP on VAT Suspension and Renewal

    SOP on VAT Suspension and Renewal

    αžŸαŸαž…αž€αŸ’αžαžΈαžŽαŸ‚αž“αžΆαŸ† αžŸαŸ’αžαžΈαž–αžΈ αž€αžΆαžšαž’αž“αž»αžœαžαŸ’αžαž‡αžΆαž•αŸ’αž›αžΌαžœαž€αžΆαžšαž“αžΌαžœ αžŸαŸ€αžœαž—αŸ…αžŽαŸ‚αž“αžΆαŸ†αžŸαŸ’αžαžΈαž–αžΈαž”αŸ‚αž”αž”αž‘αž“αž·αž„αž“αžΈαžαž·αžœαž·αž’αžΈαž“αŸƒαž€αžΆαžšαž–αŸ’αž™αž½αžš αž“αž·αž„αž€αžΆαžšαž•αŸ’αžαž›αŸ‹αž‘αžΎαž„αžœαž·αž‰αž“αžΌαžœαžŸαž»αž–αž›αž—αžΆαž–αžœαž·αž‰αŸ’αž‰αžΆαž”αž“αž”αžαŸ’αžšαž’αžΆαž€αžšαž›αžΎαžαž˜αŸ’αž›αŸƒαž”αž“αŸ’αžαŸ‚αž˜ αžŸαž˜αŸ’αžšαžΆαž”αŸ‹αž˜αž“αŸ’αžαŸ’αžšαžΈαž–αž“αŸ’αž’αžŠαžΆαžš αž“αž·αž„αž’αŸ’αž“αž€αž‡αžΆαž”αŸ‹αž–αž“αŸ’αž’ Guidelines for the Official Implementation of the Manual on the Procedures and Procedures…

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

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

    αžŸαŸαž…αž€αŸ’αžαžΈαž‡αžΌαž“αžŠαŸ†αžŽαžΉαž„αž“αŸƒ αž“.αž‚.ស αžŸαŸ’αžαžΈαž–αžΈαžœαž·αž’αžΆαž“αž€αžΆαžšαž”αž“αŸ’αž’αžΌαžšαž”αž“αŸ’αžαž™αž›αž€αŸ’αžαžαžŽαŸ’αžŒαž“αŸƒαž€αžΆαžšαž”αŸ’αžšαžΎαž”αŸ’αžšαžΆαžŸαŸ‹αž—αžΆαžŸαžΆαžαŸ’αž˜αŸ‚αžšαž€αŸ’αž“αž»αž„αž”αž‰αŸ’αž‡αžΈαž‚αžŽαž“αŸαž™αŸ’αž™ αž“αž·αž„αž―αž€αžŸαžΆαžšαž‚αžΆαŸ†αž‘αŸ’αžšαž‚αžŽαž“αŸαž™αŸ’αž™ ACAR’s Notification on Measures to Loosen Requirements for the Use of Khmer Language in Accounting Records…

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

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

    ,

    αž”αŸ’αžšαž€αžΆαžŸ αžŸαŸ’αžαžΈαž–αžΈαž€αžΆαžšαž–αŸ’αž™αž½αžšαž‘αž»αž€αž€αžΆαžšαž”αž„αŸ‹αž”αŸ’αžšαžΆαž€αŸ‹αžšαŸ†αžŠαŸ„αŸ‡αž–αž“αŸ’αž’αž›αžΎαž”αŸ’αžšαžΆαž€αŸ‹αž…αŸ†αžŽαžΌαž›αžšαž”αžŸαŸ‹αžŸαž αž‚αŸ’αžšαžΆαžŸαž§αžŸαŸ’αžŸαžΆαž αž€αž˜αŸ’αž˜αž•αŸ’αž“αŸ‚αž€αžœαžΆαž™αž“αž—αžŽαŸ’αžŒαž€αžΆαžαŸ‹αžŠαŸαžš MoEF’s Prakas on suspension of Prepayment of Tax on Income of enterprises in the textile and garment industry…

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

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

    ,

    αžŸαŸαž…αž€αŸ’αžαžΈαžŽαŸ‚αž“αžΆαŸ†αžšαž”αžŸαŸ‹αž’αž‚αŸ’αž‚αž“αžΆαž™αž€αžŠαŸ’αž‹αžΆαž“αž–αž“αŸ’αž’αžŠαžΆαžšαžŸαŸ’αžαžΈαž–αžΈ αž€αžΆαžšαžŠαžΆαž€αŸ‹αž›αž·αžαž·αžαžšαžŠαŸ’αž‹αž”αžΆαž›αžαžΆαž˜αžšαž™αŸˆαž€αž˜αŸ’αž˜αžœαž·αž’αžΈαžšαžŠαŸ’αž‹αž”αžΆαž›β€‹β€‹αž’αŸαž‘αž·αž…β€‹αžαŸ’αžšαžΌαž“αž·αž€αž–αž“αŸ’αž’αžŠαžΆαžš (GDT e-Administration)

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

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

    αžŸαŸαž…αž€αŸ’αžαžΈαžŽαŸ‚αž“αžΆαŸ† αžŸαŸ’αžαžΈαž–αžΈαž€αžΆαžšαž›αžΎαž€αž‘αžΉαž€αž…αž·αžαŸ’αžαž•αŸ’αž“αŸ‚αž€αž–αž“αŸ’αž’αžŠαžΆαžšαžŠαŸ„αž™αž…αžΆαžαŸ‹αž‡αžΆαž”αž“αŸ’αž‘αž»αž€αžšαž”αžŸαŸ‹αžšαžŠαŸ’αž‹αž“αžΌαžœαž–αž“αŸ’αž’αž”αŸ‰αžΆαžαž„αŸ‹αž–αžΈαž†αŸ’αž“αžΆαŸ†αŸ’αŸ αŸ’αŸ£αžŠαž›αŸ‹αž†αŸ’αž“αžΆαŸ†αŸ’αŸ αŸ’αŸ¨ αžŠαž›αŸ‹αž’αŸ’αž“αž€αžŸαžΆαžšαž–αŸαžαŸŒαž˜αžΆαž“αž€αžΆαžŸαŸ‚αž αž“αž·αž„αžŸαžΆαžšαž–αŸαžαŸŒαž˜αžΆαž“αž’αž“αž‘αžΆαž‰αž‡αžΆαž’αŸ’αž“αž€αž‡αžΆαž”αŸ‹αž–αž“αŸ’αž’αžαžΌαž…

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

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

    αžŸαŸαž…αž€αŸ’αžαžΈαžŽαŸ‚αž“αžΆαŸ† αžŸαŸ’αžαžΈαž–αžΈαž―αž€αžŸαžΆαžšαž—αžŸαŸ’αžαž»αžαžΆαž„ αž…αŸ†αžŽαžΆαž™ αžŸαž˜αŸ’αžšαžΆαž”αŸ‹Β  αžŸαž αž‚αŸ’αžšαžΆαžŸαžŠαŸ‚αž›αž‘αž‘αž½αž›αž€αžΆαžšαž•αŸ’αž‚αžαŸ‹αž•αŸ’αž‚αž„αŸ‹ αž–αžΈαž€αžŸαž·αž€αžš αž˜αž·αž“αžŸαŸ’αžαž·αž αž€αŸ’αž“αž»αž„αžšαž”αž”αžŸαŸ’αžœαŸαž™αž”αŸ’αžšαž€αžΆαžŸαžšαž”αžŸαŸ‹ αž’αž‚αŸ’αž‚αž“αžΆαž™αž€αžŠαŸ’αž‹αžΆαž“ αž–αž“αŸ’αž’αžŠαžΆαžš

  • αž€αž˜αŸ’αž˜αžœαž·αž’αžΈ “αž–αž“αŸ’αž’αžŠαžΆαžšαž€αž˜αŸ’αž–αž»αž‡αžΆ” αžŸαŸ’αžαžΈαž–αžΈ αž”αŸ’αžšαž–αŸαž“αŸ’αž’β€‹αž‚αŸ’αžšαž”αŸ‹αž‚αŸ’αžšαž„β€‹αž€αžΆαžšβ€‹αž”αŸ’αžšαž€αžΆαžŸβ€‹αž–αž“αŸ’αž’β€‹αž’αžΆαž‡αžΈαžœαž€αž˜αŸ’αž˜αžαžΆβ€‹αž˜β€‹αž’αž“αž‘αžΆαž‰

    αž€αž˜αŸ’αž˜αžœαž·αž’αžΈ “αž–αž“αŸ’αž’αžŠαžΆαžšαž€αž˜αŸ’αž–αž»αž‡αžΆ” αžŸαŸ’αžαžΈαž–αžΈ αž”αŸ’αžšαž–αŸαž“αŸ’αž’β€‹αž‚αŸ’αžšαž”αŸ‹αž‚αŸ’αžšαž„β€‹αž€αžΆαžšβ€‹αž”αŸ’αžšαž€αžΆαžŸβ€‹αž–αž“αŸ’αž’β€‹αž’αžΆαž‡αžΈαžœαž€αž˜αŸ’αž˜αžαžΆβ€‹αž˜β€‹αž’αž“αž‘αžΆαž‰

    “Cambodia Tax” Program on Online Business Tax Declaration Management System

  • Illustrative Financial Statements For SMEs

    Illustrative Financial Statements For SMEs

    , ,

    αžŸαŸαž…αž€αŸ’αžŠαžΈαžŽαŸ‚αž“αžΆαŸ†αžšαž”αžŸαŸ‹αž“αž·αž™αŸαžαž€αžšαž‚αžŽαž“αŸαž™αŸ’αž™αž“αž·αž„αžŸαžœαž“αž€αž˜αŸ’αž˜ αžŸαŸ’αžŠαžΈαž–αžΈαŸ–αž‚αŸ†αžšαžΌβ€‹αžŸαŸ†αžŽαž»αŸ†β€‹αžšαž”αžΆαž™αž€αžΆαžšαžŽαŸβ€‹β€‹αž αž·αžšαž‰αŸ’αž‰αžœαžαŸ’αžαž»αž”αŸ’αžšαž…αžΆαŸ†β€‹αž†αŸ’αž“αžΆαŸ†αžŸαž˜αŸ’αžšαžΆαž”αŸ‹β€‹αžŸαž αž‚αŸ’αžšαžΆαžŸβ€‹αž˜αž·αž“αž‡αžΆαž”αŸ‹β€‹αž€αžΆαžαž–αŸ’αžœαž€αž·αž…αŸ’αž…αžšαž„β€‹αžŸαžœαž“αž€αž˜αŸ’αž˜β€‹αž―αž€αžšαžΆαž‡αŸ’αž™ 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)

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

    αž€αŸ’αžšαžŸαž½αž„αžŸαŸαžŠαŸ’αž‹αž€αž·αž…αŸ’αž… αž“αž·αž„αž αž·αžšαž‰αŸ’αž‰αžœαžαŸ’αžαž»αž’αž‚αŸ’αž‚αž“αžΆαž™αž€αžŠαŸ’αž‹αžΆαž“αž–αž“αŸ’αž‹αžŠαžΆαžšαž›αŸαžαŸˆβ€‹ ៑៦៑៑៨ αž’αž–αžŠ αž…αž»αŸ‡αžαŸ’αž„αŸƒαž‘αžΈαŸ‘αŸ© αžαŸ‚αž§αžŸαž—αžΆ αž†αŸ’αž“αžΆαŸ†αŸ’αŸ αŸ’αŸ£αž€αžΆαžšαž’αž“αž»αžœαžαŸ’αžαž€αžΆαžαž–αŸ’αžœαž€αž·αž…αŸ’αž…αžŸαžΆαžšαž–αžΎαž–αž“αŸ’αž‹αž…αŸ†αž–αŸ„αŸ‡αžŸαž αž‚αŸ’αžšαžΆαžŸαžŠαŸ‚αž›αžαŸ’αžšαžΌαžœαž”αžΆαž“αž•αŸ’αž‘αŸαžšαž…αŸ†αžŽαžΆαžαŸ‹αžαŸ’αž“αžΆαž€αŸ‹ αž–αžΈαž’αŸ’αž“αž€αž‡αžΆαž”αŸ‹αž–αž“αŸ’αž‹αžαžΌαž… αž‘αŸ…αž’αŸ’αž“αž€αž‡αžΆαž”αŸ‹αž–αž“αŸ’αž‹αž˜αž’αŸ’αž™αž˜ αž¬αž’αŸ’αž“αž€αž‡αžΆαž”αŸ‹αž–αž“αŸ’αž‹αž’αŸ† αŸ” Ministry of Economy and FinanceGeneral Department of TaxationNo.16118 GDT…

  • Cambodia Simplified VAT Registration

    Cambodia Simplified VAT Registration

    ,

    αžŸαŸαž…αž€αŸ’αžαžΈαž‡αžΌαž“αžŠαŸ†αžŽαžΉαž„ αžŸαŸ’αžαžΈαž–αžΈ αž€αžΆαžšαžšαŸ†αž›αžΉαž€αž€αžΆαžαž–αŸ’αžœαž€αž·αž…αŸ’αž…αž…αž»αŸ‡αž”αž‰αŸ’αž‡αžΈαž’αžΆαž€αžšαž›αžΎαžαž˜αŸ’αž›αŸƒαž”αž“αŸ’αžαŸ‚αž˜αžŸαžΆαž˜αž‰αŸ’αž‰ (Simplified VAT Registration) αžšαž”αžŸαŸ‹αž’αŸ’αž“αž€αž‡αžΆαž”αŸ‹αž–αž“αŸ’αž’αž’αž“αž·αžœαžΆαžŸαž“αž‡αž“ NOTIFICATION ON THE REMINDER OF THE OBLIGATION TO REGISTER FOR SIMPLIFIED VAT REGISTRATION…

  • Instruction on implementation of new rate of tax on salary 2023

    Instruction on implementation of new rate of tax on salary 2023

    αžŸαŸαž…αž€αŸ’αžαžΈαžŽαŸ‚αž“αžΆαŸ†αžŸαŸ’αžαžΈαž–αžΈαž€αžΆαžšαž’αž“αž»αžœαžαŸ’αžαž’αžΆαžαŸ’αžšαžΆαž–αž“αŸ’αž’αž›αžΎαž”αŸ’αžšαžΆαž€αŸ‹αž”αŸ€αžœαžαŸ’αžŸαžαŸ’αž˜αžΈ 2023

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

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

    αžŸαŸαž…αž€αŸ’αžαžΈαžŽαŸ‚αž“αžΆαŸ†αžŸαŸ’αžαžΈαž–αžΈ αž€αžΆαžšαžŠαžΆαž€αŸ‹αž²αŸ’αž™αž’αž“αž»αžœαžαŸ’αžαž˜αž»αžαž„αžΆαžšαžŸαŸ’αž“αžΎαžŸαž»αŸ†αž₯αžŽαž‘αžΆαž“αž–αž“αŸ’αž’αž€αŸ’αž“αž»αž„αž”αŸ’αžšαž–αŸαž“αŸ’αž’αž‚αŸ’αžšαž”αŸ‹αž‚αŸ’αžšαž„αž€αžΆαžšαžŸαŸ’αž“αžΎαžŸαž»αŸ†αž…αŸ€αžŸαžœαžΆαž„αž€αžΆαžšαž™αž€αž–αž“αŸ’αž’αžαŸ’αžšαž½αžαž‚αŸ’αž“αžΆαžαžΆαž˜αžšαž™αŸˆαž’αž“αž‘αžΆαž‰ Instruction on launch of function of application for tax credit in the application management system to avoid double…

  • Instruction On Implementation of Obligation of Advance Tax on Dividend Distribution

    Instruction On Implementation of Obligation of Advance Tax on Dividend Distribution

    ,

    αžŸαŸαž…αž€αŸ’αžαžΈαžŽαŸ‚αž“αžΆαŸ† αžŸαŸ’αžαžΈαž–αžΈαž€αžΆαžšαž’αž“αž»αžœαžαŸ’αžαž€αžΆαžαž–αŸ’αžœαž€αž·αž…αŸ’αž…αž–αž“αŸ’αž’αž”αž„αŸ‹αž˜αž»αž“αž›αžΎαž€αžΆαžšαž”αŸ‚αž„αž…αŸ‚αž€αž—αžΆαž‚αž›αžΆαž— Instruction On Implementation of Obligation of Advance Tax on Dividend Distribution η¨Žε±€ζŒ‡η€Ί ε…³δΊŽθ‚‘ζ―εˆ†ι…ι’„ηΌ΄η¨ŽδΉ‰εŠ‘ηš„ε±₯葌

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

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

    αž’αž“αž»αž€αŸ’αžšαžΉαžαŸ’αž™αžŸαŸ’αžαžΈαž–αžΈαžαžΆαžšαžΆαž„αž—αžΆαž‚αž“αŸƒαž”αŸ’αžšαžΆαž€αŸ‹αž…αŸ†αžŽαžΌαž›αž‡αžΆαž”αŸ‹αž–αž“αŸ’αž’αž”αŸ’αžšαž…αžΆαŸ†αž†αŸ’αž“αžΆαŸ† αž“αž·αž„αžαžΆαžšαžΆαž„αž—αžΆαž‚αž“αŸƒαž”αŸ’αžšαžΆαž€αŸ‹αž”αŸ€αžœαžαŸ’αžŸαž‡αžΆαž”αŸ‹αž–αž“αŸ’αž’αž”αŸ’αžšαž…αžΆαŸ†αžαŸ‚ Sub-decree on Annual Income Tax and Monthly Salary Tax Thresholds ε…³δΊŽεΉ΄εΊ¦ζ‰€εΎ—η¨Žε’Œζ―ζœˆε·₯θ΅„η¨Žθ΅·εΎη‚Ήηš„ζ¬‘ηΊ§ζ³•δ»€

  • 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…