New tax compliance rules introduced by Cambodia’s General Department of Taxation (GDT) effective January 2025.

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<p><strong>Phnom Penh, Cambodia –</strong> The General Department of Taxation (GDT) has issued new compliance regulations effective from <strong>January 1, 2025</strong>, aiming to strengthen corporate transparency and promote digital tax submissions.</p>

<p>Under the new framework, all registered companies in Cambodia are required to:</p>

<ul>
 <li>File monthly and annual tax returns electronically via the <strong>GDT e-Filing Portal</strong>.</li>
 <li>Maintain complete digital financial records for at least five years.</li>
 <li>Submit audited financial statements certified by licensed tax agents or auditors.</li>
</ul>

<p>According to the GDT, these measures are designed to streamline the reporting process, encourage digital adoption, and enhance compliance within Cambodia’s growing business sector.</p>

<p><em>Non-compliance with the new requirements may result in penalties as stipulated under Article 134 of the Law on Taxation.</em></p>

<p><strong>Effective Date:</strong> January 1, 2025</p>
<p><strong>Source:</strong> General Department of Taxation, Cambodia</p>