Cambodia: Tax department to collect registration, VAT data from enterprises

Cambodia: Tax department to collect registration, VAT

Beginning in August 2016, Cambodia’s tax department and municipal officials in Phnom Penh will begin collecting certain data from enterprises including:

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  • The most recent patent certificate and value added tax (VAT) certificate
  • The most recent tax receipt for annual and monthly tax payments
  • The most recent utility invoices (water and electric bills) 

It is understood that the data being collected will be used by the tax department to determine how many enterprises are not registered and whether any already registered entities need to be reclassified (for instance, upgraded from small taxpayers to medium or large taxpayers).


Read a July 2016 report [PDF 164 KB] prepared by the KPMG member firm in Cambodia

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