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Cambodia: Relief concerning e-filing implementation, monthly tax declarations (COVID-19)

Cambodia: Relief concerning e-filing implementation

The tax authority issued guidance (No. 14812 GDT, dated 16 June 2020) to allow taxpayers more time to comply with the implementation requirements for e-filing of monthly tax declarations—relief provided in response to the coronavirus (COVID-19) pandemic.


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The relief measures allow for a delay of e-filing implementation by an additional three-month “grace” period, from June to August 2020, and will resume in September 2020. Additionally, taxpayers can also choose from three options to input transaction data for the monthly tax declarations.

During the grace period, taxpayers may continue to use existing value added tax (VAT) online declarations pursuant to guidance from January 2019.

Read a June 2020 report [PDF 154 KB] prepared by the KPMG member firm in Cambodia

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