Cambodia: Site visits by tax authority to enterprises in Phnom Penh
Site visit investigations for enterprises carrying out business activities in Phnom Penh
Site visit investigations for enterprises carrying out business activities in Phnom Penh
The General Department of Taxation advised that 25 July 2022 onward, it will conduct site visit investigations for enterprises carrying out business activities in Phnom Penh.
These investigations will allow the tax authority to provide easier tax registration service on-site at the taxpayer’s actual location by collecting business information (e.g., tax and business registrations, enterprise owner identity, business activity, etc.) from the enterprise, to improve business environment investment, fair competition in the market, and strengthen the voluntary tax compliance in Cambodia.
Read a July 2022 report [PDF 194 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 3712, 1801 K Street NW, Washington, DC 20006.