THE SUBMISSION OF ANNUAL TAX ON INCOME FOR TAX YEAR 2022
Pursuant to article 5 new and article 29 new of the Law on Taxation promulgated by the Royal Kram no. NS/RKM/0297/03 dated 24 February 1997, the General Department of Taxation is honor to inform directors, managers, or owners of enterprises under self-assessment regime the obligation to submit and pay annual tax on income for year 2022 as follows: -
1. Enterprises shall submit annual tax on income via online system (Tax on Income-ToI E-Filing) through link www.tax.gov.kh/km/e-service by implementing according to Notification no. 3140 GDT dated 18 February 2021 by submitting tax returns and pay tax at latest by 31 March 2023.
2. Enterprises allowed to use different tax year from calendar year shall submit and pay annual tax on income at latest within 3 months after the end of tax year.
3. Enterprises that have branches shall submit annual tax on income from consolidated result derived from principal establishment and all branches. Enterprises shall declare the list of revenue and expense account and non-current assets listing of each branch by inputting onto “local branch” section.
4. For employees or tax agent in charge of submitting monthly/annual tax on behalf of taxpayers shall upload onto the system with employment ID card in case of being employee of the Company or authorized letter from taxpayers in case of being a tax agent.
5. All enterprises are obliged to submit tax returns and pay annual tax on income by upload onto the system with balance sheet, profit and loss statements and additional information (if any).
Should there be any doubts or inquiries, please contact the Taxpayer Service Bureau of the Department of Large Taxpayers, tax branches or call hotline 1277 as well as GDT live chat downloadable from App Store for iOS or Play Store for Android.
The General Department of Taxation strongly hopes and believes that directors, managers, or owners of all enterprises will pay full attention in the fulfillment of their obligations in the submission of annual tax on income and pay tax according to the laws and regulations.