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

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

Under the new framework, all registered companies in Cambodia are required to:

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

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.

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

Effective Date: January 1, 2025
Source: General Department of Taxation, Cambodia1