Cambodia

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 […]

On 21 August 2026, the General Department of Taxation (GDT) of Cambodia issued a general tax notification (សេចក្តីជូនដំណឹង) to inform taxpayers and tax practitioners of important regulatory updates. While the specific subject matter of this notification is not detailed in the headline, such notifications typically address filing deadlines, procedural changes, clarification of existing tax provisions,

On 19 August 2026, the National Tax School under the GDT commenced the third phase of the 21st batch soft skills training program for tax officers. The program focuses on enhancing communication, professional ethics, problem-solving, and taxpayer service excellence. Director General H.E. Kong Vibol presided over the opening ceremony, emphasizing the critical role of soft

On 19 August 2026, the General Department of Taxation (GDT) of Cambodia, through its National Tax School, conducted the 21st session, 3rd batch of the Life Skills Training Program for tax officials. This training program is part of GDT’s comprehensive human resource development strategy aimed at enhancing the professional competencies, ethical standards, and soft skills

On 17 August 2026, the General Department of Taxation (GDT) issued Instruction No. [Reference Number] regarding the treatment of non-supply transactions for taxable services under the Value Added Tax (VAT) Law. This instruction clarifies the definition and scope of activities that do not constitute a “supply” for VAT purposes, addressing long-standing ambiguities in the interpretation

On 17 August 2026, the GDT issued an instruction (សេចក្តីណែនាំ) clarifying the VAT treatment of supplies of educational and technical services. The instruction specifies that certain educational services provided by recognized institutions, as well as technical services related to curriculum development, training, and certification, are exempt from VAT under Article 9 of the Law on

On 17 August 2026, the General Department of Taxation (GDT) of Cambodia issued an official instruction (សេចក្តីណែនាំ) clarifying the value-added tax (VAT) treatment of non-taxable supplies for strategic services. This instruction provides detailed guidance on the definition, scope, and conditions for VAT exemption applicable to services designated as strategic by the government. Strategic services typically

As of 15 August 2026 the Cambodia General Department of Taxation GDT officially released its quarterly tax administration update for Fiscal Year 2026/2027. The release outlines key compliance deadlines revised reporting requirements for digital tax filings and guidance on recent amendments to the Kingdom s core tax statutes. This initiative aims to enhance transparency streamline

In a significant legislative development the Cambodian government published amendments to the Law on Tax Administration effective 14 August 2026 introducing stricter compliance mechanisms and expanded taxpayer rights. The amendments respond to increasing international pressure for tax transparency and aim to close longstanding enforcement gaps identified by the OECD and Asian Development Bank. Key changes

The Cambodia General Department of Taxation issued an official penalty relief notice on 15 August 2026 providing qualified taxpayers with a one-time opportunity to waive accrued interest and late-filing penalties arising from the 2020-2025 tax periods. The relief measures target micro-enterprises and small businesses severely impacted by the post-pandemic economic downturn provided they demonstrate good-faith