All taxpayers operating in Cambodia are required to pay patent tax for each business activity that they carry out. The patent renewal fee is dependent on what class a taxpayer is classified. The deadline for payment for patent tax for the coming fiscal year is 31 Mar.

All taxpayers (including all associations and non-government organizations operating in Cambodia) are required to submit their annual income tax return for their business activities according to the form, timeframe and venue determined by tax administration regardless of whether all taxpayers have any taxes to pay not later than 3 months after the close of the tax year.

ADCE must be filed each year by all enterprises (including company, branch or representative office) to update the Ministry of Commerce (MOC) on any changes to the enterprise’s information previously submitted upon registration. All enterprises must perform this update within 3 months from the anniversary of the enterprise’s re-registration on the MOC’s online system. Failure to submit after the three-month period will attract a penalty of KHR2,000,000 from the MOC.

Foreign workers need to renew their work permits and other requirements of the Ministry of Labour. If you are struggling to complete your labour compliance and foreigner registration, our expert labour compliance team is happy to assist you.

Entities who meet the criteria specified in Prakas No. 563, and therefore are required to have their financial statements audited by a KICPAA registered audit firm, need to submit their audited financial statements through ACAR’s e-filing system not later than 6 months and 15 days after the close of the accounting period. Noncompliance will be subjected to penalties.

Entities who do not meet the criteria specified in Prakas No.  563, and are not required to have their financial statements audited, now need to submit their unaudited financial statements that are prepared in accordance with relevant accounting standards starting from year end 2021 through ACAR’s e-filing system not later than 3 months and 15 days after the close of the accounting period. This is a new requirement from ARAC based on notification No.002NK Sor Chor Nor [964 kb]. Failure or delay in the fulfillment of this obligation, the enterprises will be fined in accordance with the sub-decree No. 79 ANKro. BK [4340], dated June 01, 2020.