As we approach the start of a new year, this Client Update
provides you a reminder of the key regulatory compliance
requirements for the year of 2023 that would affect your company.
These include the following annual filing requirements in order for
your company to be in good legal standing under Cambodian laws:
1. Renewal of Patent Tax Certificate
A company is required to pay and renew its Patent Tax
Certificate(s) annually by the end of March each year.
2. Filing of Annual Income Tax Return
A company is required to file an annual income tax return with a
tax administration by the end of the third month after the end of
the fiscal year, meaning by the end of March or any month as
approved by the General Department of Taxation
("GDT"). The company must attach the
balance sheet, income statement and other additional information.
The tax is due and payable at the time of filing of the return.
Please note that even if the company does not earn any income
