Cambodia: E-documents facility no longer available for monthly and annual tax on income declarations

The General Department of Taxation will no longer accept monthly and annual tax on income declarations submitted via e-documents facility.

E-documents facility no longer available for monthly and annual tax on income declarations

Effective from 10 January 2023 onwards, the General Department of Taxation (GDT) no longer accepts monthly and annual tax on income (ToI) declarations submitted via the e-documents facility.

Previously, the GDT has allowed taxpayers to scan and submit administrative documents and tax declarations to the GDT or to the Provincial-Khan tax branches through the e-document submission system due to the coronavirus (COVID-19) pandemic in Cambodia. Currently, the GDT requires all taxpayers to submit their monthly and annual ToI declarations via the e-filing system.

KPMG observation

The GDT previously allowed taxpayers to submit their monthly and annual ToI declarations through the e-documents submission facility to provide some leeway for taxpayers to cope with the challenges brought about by COVID-19, and to allow the GDT time to improve its IT infrastructure for the effective and efficient implementation of the new e-filing system. This was also beneficial for taxpayers who encountered technical issues during the e-filing of their monthly and/or annual ToI declarations.

With this new instruction, tax professionals suggest that taxpayers file all their monthly and annual ToI declarations as early as possible (i.e., without waiting for the deadline), as technical issues may arise during these periods due to the large volume of users trying to access to the e-filing system all at once.

It is unclear whether the e-documents submission facility would still be available for the submission of administrative protest letters and other administrative documents. Affected taxpayers may consider seeking further clarification from the GDT.

Read a January 2023 report [PDF 55 KB] prepared by the KPMG member firm in Cambodia

 

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