Cambodia Annual and Monthly Tax Filing 2020

The Cambodian General Department of Taxation (GDT) has issued Instruction 7705 on March 19th 2020, which allows for Cambodian taxpayers to use the e-tax service to pay their monthly tax returns from February 2020 through to June 2020.

What is GDT’s e-Tax service?

GDT’s e-Tax service allows taxpayers to scan and deliver their monthly and annual tax returns through the GDT’s e-tax service online. The GDT Instruction was sent as a means to deal with the current COVID-19 outbreak and minimise human contact and promote responsible social distancing thus rather than having to physically go to a General Department of Taxation office to submit the returns. DFDL said that the process involves "simply scanning the tax returns and other related documents and upload the scanned documents to the GDT." In addition, the GDT can be contacted via their Call Center 1277. Their website also has a live chat feature and the app can be downloaded for iOS and Android.

How does the Cambodian e-Tax service work?

Taxpayers will need to access the GDT’s e-Tax Service by following these steps:

Registration with Cambodian e-Tax

To use the GDT e-Tax Service, any user who has not yet registered should register by accessing www.tax.gov.kh and enter the following details:

• Identity of the user
• Contact number
• Contact email

Once input you will receive a Username and Password via the email or telephone number provided when registering.

Procedure for the scanning and delivery of tax returns

Step 1 The taxpayer needs to complete the 2019/2020 annual tax on income return and/or the monthly tax returns. For the filing of monthly tax returns the taxpayer needs to complete the monthly tax returns by attaching the report on the use of VAT credit by using the online request for refund or VAT credit for VAT management (Online-VAT Refund and VAT Credit) in accordance with Instruction No. 001 MEF, dated January 9, 2019, of the Ministry of Economy and Finance. Step 2 Make the full payment of the tax amount declared at any approved bank which has an MOU with the Ministry of Economy and Finance or by using the E-Payment system of the GDT. Step 3 Access www.tax.gov.kh and enter the Username and Password. Step 4 Enter the following information:

• Tax identification number (VAT TIN)
• Contact number
• Contact email

Step 5 Scan the completed tax returns, tax payment receipt and other relevant documents, and then upload them in the GDT system. Step 6 After completing the above steps the taxpayer will receive an email confirming the receipt of 2019/2020 income tax returns and monthly tax returns from the GDT. After receiving the above email from the GDT, the taxpayer shall be considered to have completed the filing of the tax returns. All taxpayers are required to retain the original version of their 2019/2020 income tax returns or monthly tax returns and deliver them to the GDT no later than 3 months following the submission on the e-Taxation service. We would like to thanks AusCham member DFDL for making this information available.