Cambodia: System for e-filing income tax returns; tax relief (COVID-19)

Cambodia: System for e-filing income tax returns

The General Department of Taxation has set up an online system for taxpayers to file income tax returns electronically. The “e-filing” is effective for income tax returns for 2020. Notification No. 1861 GDT (28 January 2021) announces the establishment of this e-filing system for income tax returns.

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Notification No. 1861 GDT (28 January 2021) announces the establishment of this e-filing system for income tax returns.

The tax authorities also announced that the date for filing the return and paying the tax is 31 March 2021 (or three months after the year-end for those taxpayers that are not on a calendar year).

Taxpayer enterprises with several branches must file income tax returns based on the consolidated result of the head office and all branches (attached with separate list of income and expense, and fixed asset schedule for each branch). Multi-project enterprises must declare and pay annual taxes separately. Finally, staff or tax service agents representing and filing monthly and annual tax returns on behalf of a taxpayer must have staff identification or written authorization letter from the taxpayer to the tax service agents.

A separate guidance item (Prakas 009 MEF.Prk (12 January 2021)) from the Ministry of Economy and Finance sets out the criteria for taxpayer classification (as small, medium or large taxpayers). The taxpayer classification is based mainly on the form of the enterprise, the amount of turnover, and the sector in which the taxpayer operates (for instance, agricultural, industrial or service and commercial).

COVID-19 tax relief

Letter No. 006 GDT (4 January 2021) issued by the tax authorities implements the government’s seventh round of tax relief measures in an effort to address the economic effects of the coronavirus (COVID-19) pandemic on certain industries such as the tourism sector, housing developers, and banks and microfinance institutions.

For instance, the tax relief provided the tourism sector allows registered hotels, guesthouses, restaurants, and tourist agency companies located in certain areas a continued exemption from payment of monthly taxes until the end of March 2021, and a continued exemption from the income tax on minimum income. A tax return declaration for 2020 is still required to be filed.

Read a February 2021 report [PDF 211 KB] prepared by the KPMG member firm in Cambodia

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