Cambodia: Tax, accounting, labor, and regulatory compliance reminders for 2024-2025

The KPMG member firm in Cambodia prepared an October 2024 report providing deadlines for tax compliance obligations in Cambodia for the first six months of 2025:

• 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 March 31, 2025

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 20 days after submitting the tax declaration or filing of the annual ToI with the GDT.
• The renewal of foreign worker’s permits for 2025 is due by March 31, 2025. The application for 2025 foreign manpower quota (FMQ) is due by 30 November 2024.
• The annual declaration of commercial enterprise (ADCE) must be submitted within 90 days of the date specified in the Ministry of Commerce’s notification email.
• 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 30 and December 31, respectively.