Cambodia's Tax Department Issues Directive to Strengthen Tax Declaration Correction Procedures

The General Department of Taxation (GDT) of the Ministry of Economy and Finance has issued a directive to strengthen the implementation of tax amount corrections for monthly and annual income tax declarations. The GDT has previously implemented online systems for tax declaration and correction. However, it has observed that some enterprises have been requesting the cancellation of tax payment receipts from partner commercial banks to amend their tax declarations, based on errors or misunderstandings during the declaration or payment process. To enhance the efficiency and effectiveness of tax declaration correction management, the GDT hereby instructs all administrators, managers, owners of enterprises, and tax service agents to amend each operation by applying the procedure for requesting corrections to monthly or annual tax declarations through the "tax declaration correction function" within the online tax declaration management system (e-Filing and ToI e-Filing). This directive aligns with Instruction No. 14684 GDT dated May 12, 2023, on the procedure for correcting annual income tax declarations online, and Instruction No. 45417 GDT dated December 25, 2023, on the procedure for correcting monthly tax declarations online. The GDT expresses its strong confidence that administrators, managers, owners of enterprises, and tax service agents will pay close attention to the implementation of this notification with high effectiveness, starting from the date of signature. Source: CEN Cambodia