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.


Related content

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

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal