Procedure for tax declaration and tax payment
General Department of Taxation (GDT) has issued an announcement on 08th January 2016 regarding the procedure of form completion and tax payment covering the tax payment and reception and the submission of the tax return filing.
Tax payment and reception of tax payment: Taxpayers have two options:
1. First option, taxpayers visit GDT’s website (www.tax.gov.kh) making declaration of tax. In case of any system problems, they can contact GDT via the phone number 012 573 342 or Email address email@example.com or search for guideline book in website of GDT https://cambodia.tax.gov.kh/reg/index.php.
2. Second option, it may spend much time than the first one due to tax officers or bank staff transfers the data into system. But if they are not good at computer and system utilizing, they can go to GDT or either bank (CANADIA Bank plc. or ACLEDA Bank plc.) and follow their steps and where there are 3 types of receipt such as first receipt is white (for tax officer), second one is pink (for giving taxpayers) and last one is yellow (for bank). One more thing, each payment will be notified automatically to taxpayers via Email to prove that they have paid exactly and for transparency purpose.
Submitting tax declaration letter:
After receiving the above receipt, taxpayers must attach tax receipts and a tax declaration letter which were signed and accurately stamped, enclosed with related documents to submit to a tax official in the tax unit in charge. Also, receipts that are different to instructions will not be recognized.