Cambodia: Issuance of notification letter for incorrect tax declarations; announcement of 2025 on-site audits

Notification nos. 9214 and 10263

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May 19, 2025

Notification no. 9214 (effective March 21, 2025) provides guidance regarding the issuance by the General Department of Taxation (GDT) of official notification letters to taxpayers for incorrect tax declarations. 

In addition, Notification no. 10263 (dated April 1, 2025) announced that the GDT will conduct an on-site tax audit on 4,827 enterprises in 2025. 

Read a May 2025 report prepared by the KPMG member firm in Cambodia

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