Cambodia’s GDT reminds self-assessed taxpayers, including business owners and enterprise managers, to file their annual income tax returns via the e-Filing system.
Cambodia’s General Department of Taxation (GDT) issued notice ( No. L202512110049TD3418) on 14 January 2026, reminding enterprises under the self-assessment regime of their obligations to file and pay annual income tax for the 2025 tax year, in accordance with the Law on Taxation.
In accordance with Articles 8 and 29 of the Law on Taxation, promulgated by Royal Kram No. NS/RKM/0523/004 dated 16 May 2023, all taxpayers under the self-assessment regime—enterprise directors, managers, or owners—are obligated to file and pay annual income tax for the 2025 tax year.
Enterprises must file their annual income tax return through the online system (Tax on Income – ToI e-Filing) via the link www.tax.gov.kh/km/e-service, in accordance with Instruction No. 3140 GDT dated 18 February 2021. The filing and payment must be completed no later than 31 March 2026.
Enterprises authorised to use a tax year different from the calendar year must file and pay annual income tax no later than three months after the end of their tax year.
Enterprises with branches must file a consolidated annual income tax return, combining the results of the head office and all branches. Enterprises must declare the list of income and expense accounts and the fixed asset schedules of each branch, entered into the system under the section “Domestic Enterprise Branch.”
Employees or tax service agents responsible for filing monthly or annual tax returns on behalf of taxpayers must upload into the system either the employee’s identification card (for enterprise staff) or a written authorization letter from the taxpayer (for tax service agents).
All enterprises obligated to file and pay annual income tax must upload into the system their balance sheet, income statement, and any additional information (if applicable).
