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Notification No. 002 ACAR S.C.N

Annual compliance obligations

With the deadline of the annual compliance obligations fast approaching, it is now time for all enterprises/companies to pay attention to certain annual compliance requirements for the year 2021/2022.

Below is the summary of these obligations for your reference: 

1. Patent tax: 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 2022 is 31 Mar 2022.

The patent tax costs are as follows:

Tax Regime

Patent Tax Cost in Khmer Riel

Patent Tax Cost in USD

Small taxpayer

400,000 KHR

100 USD

Medium taxpayer

1,200,000 KHR

300 USD

Large taxpayer

3,000,000 or 5,000,000 (depends on revenue)

750 USD or 1,250 USD

2. Annual Income Tax Return (TOI): 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.

3. Annual Declaration of Commercial Enterprise (ADCE): 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.

4. Labour Compliance and Foreigner Registration:  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.

5. Submission of Audited Financial Statements to the Accounting and Audit Regulator (ACAR): 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.

6. Submissionof Financial Statements to ACAR: 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. 002 NK Sor. 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 kb ], dated June 01, 2020.

Our team is ready to support you comply with the above annual compliance obligations. Shall you require further information or more detailed information, kindly contact any of our Business process outsourcing executives below.


Ronald Almera
CEO & Partner
M +855 87 933 888  


Chetra Kong
Senior Manager - BPS
M  +855 87 396 88

Chhorvon Sieng
Senior Manager - BPS
M +855 12 473 249