Tax dispute procedures tightened, onus on taxpayer

Having recently disbanded the so-called estimated tax regime, a flexible scheme that reduced the tax obligations of small and medium enterprises, the General Department of Taxation has issued a new prakas aimed at hastening tax audits and the appeals process, but which also increases the onus on the taxpayer to adhere to strict procedural timelines. ...

Ananth Baliga
http://www.phnompenhpost.com/business/tax-dispute-procedures-tightened-onus-taxpayer