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Tax Registration Deadline in Cambodia Extended Until End of May

CAMBODIA: Companies now have until 31 May to complete their tax registration. The deadline for the compulsory registration has been extended by the country’s General Department of Taxation (GDT) as it struggles to clear a backlog of re-registrations triggered by a change in legislation in December 2015.

Under the revised legislation, all businesses operating in Cambodia are subject to a self-assessed tax regime for the first time. Previously, SMEs paid an estimated tax that was negotiable with the GDT. Under the new system, all companies have to file annual tax returns, face tax audits, provide bank account details and pay VAT. The change has been designed to reduce the level of tax evasion in the country.

Content provided by Picture: HKTDC Research
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