Cambodia: GDT Issues Notice on Tax Compliance Requirements for August 2026

On 21 August 2026, the General Department of Taxation issued an official notice (សេចក្តីជូនដំណឹង) reminding taxpayers of their compliance obligations for the month of August 2026. The notice outlines the statutory deadlines for monthly tax declarations, including Value Added Tax (VAT), Tax on Income (TOI), and Withholding Tax (WHT) submissions. It emphasizes the requirement for timely filing and payment to avoid penalties and interest charges. The GDT also reiterated the availability of electronic filing services through its e-service portal to facilitate compliance.

Key Takeaways

  • Monthly Filing Deadlines: Taxpayers must submit VAT returns and payments by 20th of the following month; TOI and WHT filings follow prescribed schedules.
  • E-Filing Encouragement: The GDT strongly recommends using the online tax portal for faster processing, reduced errors, and immediate acknowledgment.
  • Penalty Avoidance: Late filing or payment incurs penalties of 2% per month on overdue amounts plus interest, underscoring the importance of adherence to deadlines.

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.

Source: Read Official Announcement