Cambodia: Delayed implementation of e-filing for monthly tax returns

Cambodia: Delayed implementation of e-filing

The tax authority has delayed implementation of the electronic filing (e-filing) system for monthly tax returns until 2021.


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The guidance (No. 22081 GDT, dated 22 September 2020) was issued in response to requests from the private sector, and delays implementation of the e-filing system until 1 January 2021.

In the meantime, taxpayers who are not ready to e-file can continue to file monthly tax returns using the existing return (form) and can continue to use the online value added tax (VAT) refund and credit system. Taxpayers that have already started to use the e-filing system for their monthly tax return submission can continue to use the e-filing system.

Read a September 2020 report [PDF 169 KB] prepared by the KPMG member firm in Cambodia

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