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The Phnom Penh Post: Tax Dispute Procedures Tightened, Onus on Taxpayers

Clint O’Connell, Senior Tax Director and Head of Tax Practice in Cambodia, was quoted by The Phnom Penh Post on the tax dispute rules and procedures. Clint stated there was more flexibility in the past, by both the taxpayer and officials, to adhering to these timelines. However, with the new prakas, the tax department has signaled that there will be stricter compliance to established timeframes.

“Businesses need to be aware of this thirty day period, and if they want to argue they should send (a protest letter) before the expiry of the 30 days,” Clint told the author.

Please click here to read the article by The Phnom Penh Post. To learn more about the extension of the tax registration renewal deadline, please click here.

Clint and Jack Sheehan, Partner, Regional Tax Practice Group, also gave important updates on tax disputes procedures in Cambodia through a seminar held at DFDL office in Phnom Penh on 15 December. The two discussed several topics including recent updates to the rules and procedures on the tax audit process and important developments to the tax regime in Cambodia.