Annual Compliance Obligations

With the 2022 year well under way most enterprises in Cambodia are turning their attention to their annual compliance obligations. There have been some recent changes and updates with respect to the annual compliance obligations for most enterprises in Cambodia. We have included the recent changes in our summary below.

2021 Tax on Income Return

Notification 1265 issued on the 24th of January 2022 provides instructions on the E-filing of the annual Tax on Income ("TOI") return for the 2021 tax year in accordance with Instruction 3140 GDT dated 18 February 2021. E-filing for TOI 2021 and payment of tax must be completed by the 31st of March 2022 or within 3 months after the end of tax year for enterprises that have a non-standard tax year.