2021 17 April

Cambodia: Extension of Due Date for March Monthly Tax Returns & Payments

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Notification no. 7175 GDT dated 16 April 2021 (“Notification 7175”) from the General Department of Taxation (“GDT”) provides an extension of the due date for the March 2021 monthly tax returns and payment.

Key Takeaway

For taxpayers whose businesses are prohibited to operate under Decision No. 49 the deadline for the March 2021 monthly tax payment and return submission has been extended to 15 May 2021.

For taxpayers whose businesses are not prohibited to operate under Decision No. 49 or are not located in lockdown areas the deadline for the March 2021 monthly tax payment and return submission has been extended to 27 April 2021.

Summary

Due to Decision no. 49 SSR dated 14 April 2021 regarding the lockdown of Phnom Penh and Ta Khmao cities to curb the spread of COVID-19 (“Decision No. 49”), the GDT issued Notification 7175 on the process regarding the payment and submission of monthly tax returns and taxes electronically and the extension to make the monthly tax payment and submission of the March 2021 monthly tax returns as follows:

 1. Medium and Large Taxpayers can complete and declare their monthly tax returns via E-Filing and can make their tax payments via E-Payment by accessing the following website: http://www.tax.gov.kh/km/e-service.

Small Taxpayers can complete and declare their monthly tax returns via the GDT Tax Prefiling App which can be downloaded from the App Store (for those who use IOS system) or Play Store (for those who use Android system) and can make their tax payment automatically.

Further details on the implementation of the above are listed in Notification No. 003 GDT dated 27 February 2020.

 2. In the event that taxpayers could not use the E-Filing or GDT Tax Prefiling App, taxpayers can complete their monthly tax returns manually and make tax payments via the E-payment App, then scan the monthly tax return and tax payment receipt and send to E-document by accessing this website: http://www.tax.gov.kh/km/e-service.

For further detail please refer to Notification No. 7705 GDT dated 19 March 2020.

In order to facilitate the process for taxpayers to pay and submit the March 2021 tax payments and returns, those taxpayers whose business are allowed to operate during the lockdown period, as stated in Article 3 of Decision No. 49, and those taxpayers that are not in the lockdown areas, have an extension for their monthly tax payment and declaration submission to 27 April 2021.

For taxpayers whose businesses are prohibited to operate under Decision No. 49 the deadline for the March 2021 monthly tax payment and submission has been extended to 15 May 2021.

The DFDL tax team stands ready to answer any questions that you may have on this and other tax issues of concern.

 

Tax services required to be undertaken by a licensed tax agent in Cambodia are provided by Mekong Tax Services Co., Ltd, a member of DFDL and licensed as a Cambodian tax agent under license number – TA201701018.
The information provided here is for information purposes only and is not intended to constitute legal advice. Legal advice should be obtained from qualified legal counsel for all specific situations.

 

Contacts

Clint O’Connell

Partner, Cambodia Deputy Managing Director & Head of Cambodia Tax Practice

clint.oconnell@dfdl.com

Borapyn Py

Partner & Deputy Head of Cambodia Tax Practice

borapyn.py@ddl.com

 

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