Cambodia implements e-filing of annual tax on income return.

Following the introduction of submission of the monthly tax return (MTR) via e-filing, the General Department of Taxation (GDT) has issued circular No. 3140 dated 18 February 2021 on the implementation of tax on income (TOI) e-filing.

According to Cambodia law on taxation, all taxpayer shall pay TOI and file the return within 3 months after its fiscal year end. The circular states that medium and large taxpayer are required to file the TOI return via E filing; while small taxpayer is mandatory to use the GDT Tax Prefiling Application.

Moreover, if small and medium taxpayer cannot implement the above mentioned obligations, the taxpayer can submit an application letter to request for temporary hard copy filing of TOI return with the tax authority.  They can then file the TOI return and tax payment receipt using the GDT e-Uploader.

Acclime can assist your company on TOI filing, so please get in touch with us if you require our assistance.