• Another three (3) months of monthly tax exemptions — except for Value Added Tax (VAT) — for hotels, guesthouses, and travel agencies that are registered with the General Department of Taxation (GDT) and that conduct business in Phnom Penh, Siem Reap, and Preah Sihanouk provinces. The extension will be from October to December 2022.

  Please note that these businesses remain obliged to file monthly tax returns and use the e-filing
  system to manage their VAT (E-VAT) each month during this period.

• Tax on Income exemption for FY 2022 for hotels, guest houses, restaurants and travel agencies that are registered with the GDT and that have business activities in Phnom Penh, Siem Reap, and Preah Sihanouk provinces. These enterprises still have an obligation to submit an annual Tax on Income declaration for FY 2022 to the GDT by 31 March 2023.
• Continue to support the tourism industry by preparing a development program for impacted staff and support fund if needed.

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 [email protected]

Vajiravann Chamnan Tax Director [email protected]

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