Annual filing requirements for Cambodia companies.

Cambodia’s corporate compliance framework is primarily governed by the Ministry of Commerce (MoC), the General Department of Taxation (GDT) and the Accounting and Auditing Regulator (ACAR), alongside additional requirements from labour and industry-specific regulators depending on a company’s activities. Compliance with filing obligations matters beyond avoiding penalties. Many routine processes, including licence renewals, banking arrangements and dealings with government authorities or commercial counterparties, require proof that a company’s filings and registrations are current.

This guide brings together the core annual filing requirements for companies operating in Cambodia, with references to the latest guidance from regulators and professional firms active in the market.

Overview of regulatory authorities in Cambodia

Businesses operating in Cambodia are subject to annual filing obligations across several key regulatory authorities, including the Ministry of Commerce (MoC), General Department of Taxation (GDT), Accounting and Auditing Regulator (ACAR) and other sector-specific regulators. Understanding the role of each authority helps ensure timely and accurate compliance throughout the year.

Ministry of Commerce (MoC)

All registered entities are required to submit the Annual Declaration of Commercial Enterprise (ADCE) through the official online portal. The filing deadline is within three months of the entity’s anniversary date, with an additional 15-day grace period available. Payments are made via electronic banking channels.

General Department of Taxation (GDT)

The GDT administers Cambodia’s self‑assessment tax regime. Companies file annual tax on income and monthly returns, usually via the e‑tax services portal. The GDT also applies penalties and interest for late or incorrect submissions.

Accounting and auditing regulator (ACAR)

ACAR oversees accounting and audit compliance. Enterprises submit financial statements through ACAR’s online system and, where applicable, appoint licensed auditors and respect audit completion timelines.

Other relevant authorities

Other sector-specific regulators include:

• Sector regulators, for example, the National Bank of Cambodia (NBC) for banks and microfinance institutions, the Insurance Regulator of Cambodia (IRC) for insurers and intermediaries and the Telecommunications Regulator of Cambodia (TRC) for telecom licensees, each with their own reporting cycles and prudential or operational disclosures.
• Council for the Development of Cambodia (CDC) for qualified investment projects which obtain an annual certificate of compliance confirming that requirements were met in the previous year.

Key annual filing requirements

Cambodian companies are subject to a structured set of filing obligations covering financial reporting, taxation, corporate governance and sector-specific compliance. These requirements are administered through different regulators and follow defined timelines within the financial year cycle.

Annual financial statements

Under Prakas no. 563 MEF.PrK and the law on accounting and auditing, audited financial statements are required for public enterprises, public limited enterprises and qualified investment projects. Other enterprises are brought into scope if they meet at least two of the following at year end:

Where an audit is required, the audit opinion should be completed within six months of the accounting closing date. A copy of the audited financial statements is then lodged through the regulator’s system within six months and 15 days of year end, which in practice means filing through ACAR’s e‑filing portal.

All enterprises submit annual financial statements to ACAR online. Unaudited statements are due three months plus 15 days after year end while audited statements are due six months plus 15 days. ACAR requires a financial reporting identification number (FIN) for submission; see below for how to register one and file through the platform.

Sector-specific requirements apply in parallel:

• Banks and financial institutions: Subject to additional audit and reporting requirements by the NBC
• Insurance companies: Report to the IRC
• Telecommunications operators: Report to the TRC

These obligations can include prudential returns, risk management disclosures, solvency disclosures and additional operational or audited schedules.

Licensed firms, FIN registration and digital filing

Audits are carried out by a firm licensed by ACAR and registered with KICPAA. Using an unlicensed adviser does not satisfy the audit obligation.

To file with ACAR, an entity registers for e-filing and applies for a financial reporting identification number (FIN) if it does not already have one. Data is entered using ACAR’s template, checked automatically for errors, approved by a director via an emailed code, then submitted with the filing fee paid through KHQR.

Entities with unfiled prior-year statements should submit these outstanding filings since penalties can apply per outstanding year.

Annual tax returns

Enterprises file the annual tax on income return within three months after the financial year end, which falls on 31 March for calendar-year taxpayers, through the GDT’s e‑tax services portal.

Where related party transactions exist, the return includes a transfer pricing declaration, supported by a local transfer pricing file prepared under the prevailing Prakas.

VAT, withholding tax, prepayment of tax on income and salary tax are reported monthly, typically by the 25th of the following month where e-filing is used. A more detailed overview of Cambodia’s tax system is available in our taxation guide.

Enterprises also renew their annual patent tax certificate with the GDT by 31 March each year.

QIP entities obtain an annual certificate of compliance from the CDC or the Municipal-Provincial Investment Sub-Committee (MPISC), confirming that requirements were met in the previous year. Where a QIP falls behind, the CDC or MPISC generally allows the entity to resolve outstanding items, including requesting missing certificates from earlier years, rather than revoking QIP status immediately.

Annual return filing with MoC

The annual declaration of commercial enterprise confirms key details such as registered office, directors and shareholders. It is submitted through the online system.

Companies submit the annual declaration within three months of the entity’s anniversary date, with an additional 15-day grace period available. Late filing is subject to a fine of KHR 2 million per year.

Other regulatory filings

Businesses may face further filings depending on their industry and employment structure, typically ongoing and administered by sector regulators and labour authorities.

Employers register with the national social security fund, enrol staff and pay monthly contributions, generally due by the 15th of the following month with reporting by the 20th. Employers also follow the Ministry of Labour’s online self‑declaration schedules and foreign work permit timelines.

Filing requirements for inactive companies

Cambodia does not have a formal dormant company status. A company that has ceased trading but remains registered with the MoC and the GDT is still treated as active for compliance purposes, and filing obligations continue until formal deregistration is completed.

Ongoing compliance obligations with GDT, ACAR and MoC

Inactive companies are required to continue to file monthly tax declarations, even with no activity to report. The GDT treats the failure to submit a nil return as an obstruction of tax provisions under Article 225 of the Law on Taxation, which may result in penalties and interest. Monthly returns for VAT, withholding tax, prepayment of tax on income and salary tax remain due by the 25th of the following month. The annual tax on income return and patent tax renewal are both due by 31 March each year, with nil income reported where applicable.

Financial statements need to be submitted to ACAR through its e-filing portal annually with the deadlines as follows:

Nil or zero-activity financial statements can be submitted using ACAR’s standard templates. The annual declaration of a commercial enterprise is filed with the MoC within the standard timeframe.

Temporary suspension of business activity

The GDT allows companies to notify a temporary suspension of business activity. This notification can support the company’s position where nil filings are reviewed, but it does not remove filing obligations. Companies choosing this route should formally notify the GDT and maintain timely filing throughout the suspension period to avoid their VAT certificate being cancelled.

Permanent cessation and deregistration

For companies intending to close permanently, formal dissolution is completed with the GDT before deregistration with the MoC. The key steps include:

• The company notifies the GDT within 15 days of the dissolution decision, under Article 203 of the Law on Taxation,
• Before applying, the company closes its accounting records and files all outstanding returns up to the application date.
• The dissolution application is submitted online through the GDT registration services portal or in person, together with the required supporting documents and a stamp duty payment of KHR 1 million.

The GDT then issues a letter confirming receipt, followed by a tax audit and a Certificate of Tax Clearance. The entity then applies for dissolution and deregistration online.

Companies proceeding with dissolution should align the GDT process with the MoC deregistration timeline, ACAR final submissions and NSSF and MLVT notifications to avoid continued penalties after the intended close date.

Consequences of non‑compliance

Non-compliance with filing obligations can result in financial penalties as well as broader regulatory consequences.

Tax penalties and enforcement

Under Cambodia’s Law on Taxation and related guidance, administrative penalties can include additional tax of 10%, 25% or 40% of the underpaid amount depending on the severity of the non-compliance, monthly interest at 1.5% and fixed fines. In more serious cases, authorities may suspend or revoke licences or order temporary closure.

Periodic amnesty measures, such as Prakas 071 of 2024, have waived penalties and interest for taxpayers who corrected past returns within defined windows. This highlights both the potential penalty scale and the benefits of proactive compliance.

Conclusion

The Cambodian compliance cycle has a predictable rhythm. Prepare the financial statements and audit where required, submit the annual tax on income and maintain monthly e‑filings, renew the patent tax certificate, complete the MoC annual declaration near the registration anniversary and keep labour and sector filings up to date. For investment projects, keep CDC certificate of compliance submissions current each year to protect QIP incentives.

Building a yearly calendar that reflects ACAR, GDT, MoC, NSSF and any sector specific deadlines is the most reliable way to avoid penalties and keep operations running smoothly. The official portals and professional updates referenced here are the best sources to validate dates and instructions each year.

How Acclime can help with annual filing compliance in Cambodia

Acclime Cambodia supports companies through the full compliance cycle in Cambodia, from preparing financial statements and arranging statutory audits with licensed firms to managing ACAR submissions, e‑filing monthly and annual returns through the GDT portal, renewing patent tax and coordinating the MoC annual declaration. The team also handles NSSF registrations and contributions, aligns sector‑specific submissions for regulated industries and, for QIP investors, tracks the CDC certificate of compliance deadline linked to the annual tax filing, providing a single calendar and proactive reminders so filings are accurate and on time.