Cambodia’s General Department of Taxation (GDT) has issued Notification No. 339 on 6 January 2025, reminding taxpayers to file and pay their 2024 Tax on Income (TOI).
Companies must file their annual TOI return online by 31 March 2025. Companies that are using a tax year other than the calendar year must file their TOI return and pay within three months after their tax year ends.
Enterprises with branches must file a combined TOI return, declaring income, expenses, and listing non-current assets for each branch.
All enterprises filing a TOI return must also upload their balance sheet, profit and loss statement, and any required additional information into the GDT’s system.
