Dated 2 December 2025
This initiative aligns with the modernization of GDT’s IT system and aims to facilitate compliance with accrual-based accounting under Cambodian International Financial Reporting Standards (“CIFRS”).
Key Highlights
· New functionality: Taxpayers can now declare income and expense transactions incurred before payment, as well as transactions based on actual invoices, through the e-Filing system.
· Accrual accounting requirement: Taxpayers must record transactions in sequence as they occur, regardless of payment status. For withholding tax purposes, expenses must be recorded monthly based on economic activities, and deemed paid once recorded.
· Procedures
1. Login to e-filing: Use existing credentials and follow standard monthly filing steps.
2. Access functions:
- List of Purchase and Sale Journal
- List of Withholding Tax
- Click “Add New” and select relevant options.
3. Record transactions:
- Tick “"” for accrued expense or income boxes for transactions incurred prior to payment.
- Enter required details and save.
4. Offset with actual invoices:
- Tick “"” If you possess an accrual voucheran accrual voucher exists.
- Use “Add Accrual Voucher” to link actual invoices with previously declared accruals.
5. Complete monthly tax return: Continue as per existing monthly filing procedures.
For more details and assistance in reviewing your tax obligations under this instruction, please contact us.
