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
Deadlines for tax compliance obligations in Cambodia for the first six months of 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.
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