2021 19 April

Cambodia: GDT Facilitates Online Document Submission


Notification no. 7179 GDT dated 18 April 2021 (“Notification 7179”) from the General Department of Taxation (“GDT”) provides procedures for the submission of scanned application forms, administrative letters, other documents or tax returns to the GDT, including tax branches in Phnom Penh and the provinces, via online (E-Document Submission System).


Due to the spread of COVID-19 and in order to reduce the risk of spreading COVID-19 in accordance with the Cambodian Government instructions, the GDT has issued Notification 7179 to provide procedures for E-Document Submission by using the e-Tax Service as outlined below. To use the e-Tax Service, you must be registered with the GDT.

Application forms, administrative letters, other documents, and tax returns

Taxpayers can submit application forms, administrative letters, other documents, and tax returns such as:

  • Monthly tax returns and annual tax returns
  • Application forms to request for payment on stamp tax for the transfer of ownership
  • Application form to request for an update on the Enterprise’s information or immovable property
  • Application letter to protest on the Notification of Tax Reassessment
  • Application letter to request for payment tax as installment
  • Application form to request for certificate, license, or other permission letters
  • Application form, administrative letter, and other documents, etc.
Detailed procedures on the scan and submission

Monthly and yearly tax submission

For the process on tax payment and tax return submission, taxpayers can complete and submit tax return using two options:

  1. Medium and Large Taxpayers can use the E-Filing App. Small Taxpayers can use the GDT Tax Prefiling App and they can make their tax payments via E-Payment. Further details on the implementation of the above are listed in Notification No. 003 GDT dated 27 February 2020. By doing this, the taxpayers do not need to scan and submit their tax return to the GDT again.
  2. Taxpayers can complete their tax returns manually and make tax payments via the E-payment App, then scan the tax returns and tax payment receipt and send to E-documents Submission System by following the procedures as stated in Notification no. 7705 GDT dated 19 March 2020.

Enterprises receiving tax exemptions during COVID19 must implement the following procedures:

  • Select to implement point (a) or (b) above;
  • Then select the type “State Charge” in the E-Documents Submission System and insert the barcode from the E-filing or E-VAT declaration. Following that, taxpayers may upload their tax returns by attaching with the application form for tax payment and E-filing or other supporting documents.

Application form, administrative letter, or other documents submission

    The procedures to submit an application form, administrative letter, or other documents are as follows:

    • Step 1: Go to the GDT’s website and select “E-Documents Submission System”
    • Step 2: Select icon “Submission Documents” or “other general letter”
    • Step 3: Select type of person either “Legal Person” or “Physical Person”
    • Step 4: Select the tax branch or province that you want to submit to.
    • Step 5: Scan the letter or relevant documents that you wish to submit.
    • Step 6: Upload in the system and click “Submit”.
    • Step 7: After submission, you will receive an email that shows “Received” with the letter confirmation advising receipt of the documents or an email advising that the documents have not been received successfully.

    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.



    Clint O’Connell

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


    Borapyn Py

    Partner & Deputy Head of Cambodia Tax Practice



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