Cambodia: Tax, accounting, labor, and regulatory compliance reminders for 2023-2024
Deadlines for tax compliance obligations in Cambodia for the first six months of 2024
January 9, 2024
The KPMG member firm in Cambodia prepared a January 2024 report [PDF 179 KB] providing deadlines for tax compliance obligations in Cambodia for the first six months of 2024:
- Taxpayers must e-file/pay the monthly tax declaration to the General Department of Taxation (GDT) on or before the 25th of the following month.
- The annual tax on income (ToI) is due for e-filing/payment with the GDT within three months from year-end.
- Businesses must renew their patent tax certificate no later than 31 March 2024
Businesses must also comply with the following accounting, labor, and regulatory compliance requirements in Cambodia:
- Qualified investment projects must apply for a certificate of compliance with the Council for the Development of Cambodia (CDC) within 90 days after each tax year-end.
- The renewal of foreign worker’s permits for 2024 is due by 31 March 2024. The application for 2025 foreign manpower quota (FMQ) is due by 30 November 2024.
- The annual declaration of commercial enterprise (ADCE) is due within three months from the 12th month of the enterprise's registration date.
- Financial statements must be submitted to the Accounting and Auditing Regulator (ACAR) within:
- Six months plus 15 days from the financial year-end (for audited financial statements)
- Three months plus 15 days from the financial year-end (for unaudited financial statements)
- NSSF monthly contributions and report submissions are due every 15th and 20th of the following month, respectively.
- Businesses must submit an online self-declared labor inspection twice per year prior to June and December, respectively.