Cambodia Investment Review
Cambodia’s General Department of Taxation (GDT) has launched a formal notification system targeting discrepancies in tax declarations and payments. Announced under Notification 9124 dated March 21, 2025, the new process marks a significant shift in the Kingdom’s tax enforcement landscape, aligning with the government’s broader push for procedural transparency and digital transformation under the 2023 Law on Taxation.
Notifications to Address Irregular Declarations
Effective immediately, businesses found with irregular tax declarations may receive a Notification of Incorrect Tax Declaration and Payment. These notices can be issued either in physical form or electronically through the GDT’s digital platform.
Each notification includes:
- A clear summary of the detected irregularities
- A transaction-level breakdown of affected filings
This move is aimed at enhancing voluntary compliance and offering enterprises a structured process to reconcile potential errors, according to experts.
“Taxpayers now have a formal route to respond to discrepancies, but they also face increased scrutiny. Documentation and response speed are more important than ever,” said Clint O’Connell, Partner and Head of Tax Practice at DFDL Cambodia.
Businesses Must Respond Within 30 Working Days
Enterprises receiving the GDT’s notification must act within 30 working days by choosing one of three pathways:
- Acceptance and Payment:
Accept the discrepancies and pay the revised tax amount through a partnered commercial bank or GDT’s e-Payment system using the barcode/QR Code provided. If this is the first adjustment in a calendar year, the 1.5% monthly interest is waived. - Dispute the Findings:
Submit a written explanation and supporting documents via the GDT’s e-Administration portal or in response to a document collection order. - Failure to Respond:
If no reply is submitted within 30 working days, a second notice will be issued. Payment is still possible, but the interest penalty will no longer be waived. Continued inaction could result in the tax being considered a formal debt, subject to audit or enforcement measures.
More information on e-payments is available on the GDT’s Official Portal.
Verification Tools to Combat Fraud
To prevent misuse or fraudulent correspondence, the GDT has incorporated mandatory verification mechanisms. All official documents now include:
- A barcode and QR Code
- Validation via the GDT’s “Check Documents” feature
Enterprises are strongly encouraged to verify the authenticity of all communications through these tools.
A Step Toward Digitized Tax Enforcement
The implementation of this formal notification process reflects Cambodia’s increasing shift toward automated and risk-based tax enforcement. Businesses are advised to ensure accurate record-keeping and prepare for a more data-driven tax administration.
“This initiative sends a clear message that the GDT is advancing its enforcement capabilities,” O’Connell said. “Proper internal tax systems and responsive engagement are now essential for all taxpayers operating in Cambodia.”
Need Assistance?
DFDL Cambodia is a licensed tax agent in the Kingdom (License No. TA201701018). Its affiliate, Mekong Tax Services Co., Ltd., provides comprehensive tax advisory and compliance support to businesses navigating the new GDT procedures.
👉 To learn more or seek guidance, contact the DFDL Cambodia tax team at https://www.dfdl.com/locations/cambodia/
