Cambodia: Guidance on implementation of new e-filing system; tax incentives for education sector

The General Department of Taxation (GDT) issued Instruction No. 11936 GDT (dated 21 March 2024) providing guidance on the implementation of the new desktop application called “GDT e-Administration” which replaces the e-documents submission system on electronic filing (e-filing).

Under the new application, taxpayers are now able to submit the following administrative letters and documents electronically without having to physically submit said documents to the GDT or tax branches:

• Letter for enterprise information update
• Letter to pay stamp duty on transfer of immovable property ownership or possession rights
• Administrative protest letter against tax reassessments
• Letter to request tax installment payments
• Letter to request certificates or other approval letters
• Letter to requests through the administration and other documents

Taxpayers are now also able to track the status of their documents through a QR code or bar code upon submission of their letters.

For submission of documents other than the abovementioned (e.g., tax declarations, request for tax agent license, request for confirmation of proper accounting records or certificate of tax compliance, request for temporary suspension or resumption of the business activity, request for residency certificate and DTA applications etc.), taxpayers will need to follow the existing procedures for the respective application.

Tax incentives for education sector

The Ministry of Economy and Finance (MoEF) issued Prakas No. 172 MEF.Prk.GDT (dated 20 March 2024) clarifying the tax incentives provided to the education sector in Cambodia until the end of 2028.

Prakas No. 172 supersedes Prakas no. 209 (dated 2020) and is effective from 1 January 2024.

Read a May 2024 report prepared by the KPMG member firm in Cambodia