Government

Taxation

Announcement on the postponement of payment of property tax and unused land tax for 2023 until October 31, 2023

On 26 September 2023, the General Department of Taxation issued an announcement on the postponement of the payment of property tax and unused land tax for 2023 until October 31, 2023.In order to enable property owners who are willing to fulfill these tax declaration obligations ...

General Department of Taxation

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Press release of the General Department of Taxation on the​ taxation on capital gains

On 26 September 2023, the General Department of Taxation issued a press release on the collection of tax on capital gains.According to the press release, the tax on capital gains is not new and has been put in place since 1994. The government is working ...

General Department of Taxation

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Press release on the meeting to summarize the results of tax revenue collection for July

On 16 August 2023, the General Department of Taxation issued a press release on the meeting to summarize the results of tax collection in July and for the first seven months of 2023 and directions for implementation. The meeting was held online via Zoom Meeting.According ...

General Department of Taxation

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Press release on the meeting to review and discuss the Draft MoU between the Ministry of Economy and Finance and the Wing Bank (Cambodia) Plc

On 14 August 2023, the General Department of Taxation of the Ministry of Economy and Finance issued a press release on the review meeting and discussion on the Draft Memorandum of Understanding on the use of services of Wing Bank (Cambodia) Plc for tax revenue ...

General Department of Taxation

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Press release on the meeting on the provision of tax services to car purchasing enterprises to promote tax registration and obligation of tax obligations

On 21 June 2023, General Department of Taxation has posted a press release on the meeting on the provision of tax services to car-purchasing enterprises to promote tax registration and fulfillment of tax obligations on their official social media site. According to the press release, this ...

General Department of Taxation

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Press release on the meeting to summarize the results of tax revenue collection for December and 2022 and the direction for the implementating of the General Department of Taxation for 2023

On 31 January 2023, the General Department of Taxation (GDT) held a meeting to summarize the results of tax revenue collection for December and 2022 and the direction for implementing the GDT for 2023. According to the online revenue management system of the GDT, tax ...

General Department of Taxation

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Press Release on additional measures to continue managing the impact and supporting the recovery of tourism in the Kingdom of Cambodia

On 25 October 2022, the Royal Government of Cambodia issued guidelines on additional measures for continued impact management and support for tourism recovery in the Kingdom of Cambodia. In close cooperation with the private sector and relevant ministries and institutions, the Royal Government has introduced ...

Royal Government of Cambodia (RGC)

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Online dissemination workshop on "Applying value added tax to e-commerce transactions"

On 31 March 2022, the Ministry of Economy and Finance issued an announcement on the online dissemination workshop on “Applying value added tax to e-commerce transactions”.The purpose of this workshop is to inform taxpayers about the implementation of value added tax on e-commerce transactions, which ...

Ministry of Economy and Finance

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Extension of fines for e-commerce licenses application

On 02 March 2022, the Ministry of Commerce issued a notification on the extension of fines for e-commerce licenses application.As the request of traders and companies and in conjunction with the spreading of COVID-19 (Omicron) in the community, the Ministry decided to extend the fine ...

Ministry of Commerce

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Calculation of tax and estimated tax for duty-free cars and import duties existing in the country

On 18 October 2021, the General Department of Customs and Excise of Cambodia issued a notification on the calculation of tax and estimated tax for duty-free cars and import duties existing in the country. For the calculation of tax and estimate for existing duty-free vehicles ...

General Department of Customs and Excise of Cambodia

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Announcement on the payment of property tax on mobile phones via “GDT Taxpayer App”

On 11 March 2021, the General Department of Taxation released an announcement informing the payment of property tax on mobile phones via the “GDT Taxpayer App” which aims to ensure the efficiency and transparency of revenue collection management, as well as to make it easier, ...

General Department of Taxation

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Announcement on the adjustment of the special tax rate on some certain cars

On 16 February 2021, the General Department of Customs and Excise of Cambodia released an announcement on the adjustment of the reduction of the special tax rate for some certain cars that will come into effect from 01 March 2021 onwards. ...

General Department of Customs and Excise

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Announcement on the termination of the electronic value added tax refund system (E-VAT Refund System), replacing it with the electronic filing system (E-Filing System)

On 07 December 2020, the General Department of Taxation issued an announcement on the termination of the electronic value-added tax refund system (E-VAT Refund System) and replacing it with the electronic filing system (E-Filing System). The department also informed all companies and enterprises that previously ...

General Department of Taxation

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Announcement on providing tax services for the provision of tax identification card on means of transportation for all types of vehicles at the provincial tax branches and commercial banks

On 30 June 2020, the General Department of Taxation​ issued an announcement to all vehicle owners who requested tax identification to get theirs at any working time at the provincial tax branches and commercial banks where they have requested to make the above identification card. ...

General Department of Taxation

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Announcement on the implementation of electronic tax filing service (E-Filing)

On 04 June 2020, the General Department of Taxation (GDT) has officially now put into operation an electronic filing system for all medium and large taxpayers starting from early this month. GDT Director-General Kong Vibol said that at present, the taxation department has been aggressively ...

General Department of Taxation (GDT)

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Announcement of the General Department of Taxation on taxes on all means of transportation and vehicles for 2020

On 25 May  2020, General Department of Taxation has issued an announcement on the collection of tax on all types of vehicles and transportation for the year 2020. The collection of tax for 2020 start on 01 June till 30 November 2020.  ...

General Department of Taxation

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Announcement on the agreement between the Government of the Kingdom of Cambodia and the Government of Malaysia for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance-DTA

On 03 September 2019, the General Department of Taxation of the Ministry of Economy and Finance issued an announcement on the agreement between the Government of the Kingdom of Cambodia and the Government of Malaysia for the elimination of double taxation with respect to taxes on income ...

General Department of Taxation

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Press release on the removal of the one per cent 'Minimum Tax'

On 29 May 2019, the Ministry of Economy and Finance issued a press release on the cancellation of the one percent Minimum Tax which was announced by the Prime Minister Hun Sen in Cambodia’s investment environment seminar held in Japan. This Minimum Tax will be ...

Ministry of Economy and Finance

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Notification on the temporary suspension of the implementation of VAT on nontaxable supplies

On 06 July 2017, the General Department of Taxation has issued a notice to all financial institutions operating in the Kingdom of Cambodia to be aware that the implementation of a May 25 prakas that more clearly defines the government’s laws for nontaxable supplies concerning ...

General Department of Taxation

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Press release on the meeting of tax revenue on September 2014

10 October 2014, 08:30 a.m. – General Department of Taxation conducted a meeting on tax fiscal review on September 2014, under the presidency of H.E. Kong Vibol, a governmental delegation in charge of General Department of Taxation and the participation of the deputy head of General Department of ...

General Department of Taxation

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