Cambodia: Displaying Tax Certificates

DFDL Cambodia

22nd November 2022

Instruction No. 27185 GDT (“Instruction 27185”) on the Display of Tax Registration Documents at Business Premises was issed by the General Department of Taxation on the 14th of November 2022.

According to Instruction 27185 the GDT requires all enterprises to display their valid tax registration documents at their business premises as set out below:

Head Office of a Enterprise
- Certificate of tax registration or letter confirming tax registration; or/and
- Patent tax certificate.
Local Branch of a Enterprise
- Certificate of branch registration; or/and
- Patent tax certificate.

Failure to implement the above requirement as per Instruction 27185 will be considered an obstruction of the tax law and will be penalized in accordance with Article 133 of the Law on Taxation.

The DFDL tax team has a comprehensive and experienced tax compliance team, and as always, we stand ready to answer any questions that you may have on this or other tax issues of concern.

Tax services required to be undertaken by a licensed tax agent in Cambodia are provided by Mekong Tax Services Co., Ltd, a member of DFDL and licensed as a Cambodian tax agent under license number – TA201701018.

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DFDL Cambodia

Cambodia
dfdl.com

DFDL established its headquarters in Cambodia in 1995. DFDL is licensed as an investment company by the Council for the Development of Cambodia and the Cambodian Investment Board. We are also registered as a private limited company with the Ministry of Commerce. Under these licenses and registrations, we are permitted to provide business consulting, tax and investment advisory service of an international nature.

On 1 March 2016, DFDL and Sarin & Associates joined forces and established a commercial association and cooperation in order to form a new business transactions platform to serve clients with interests in Cambodia and across the expanding ASEAN marketplace.

DFDL and Sarin & Associates have worked together for over 10 years in Cambodia. Sarin & Associates has long been recognized for providing advice to companies in Cambodia in several sectors, such as telecommunication, energy, retail, real estate, financial services, banking, etc.

Our clients are major international and Asian foreign investors in Cambodia, including large foreign and Asian financial institutions. We have been involved in major projects in Cambodia including electricity projects, aviation, telecommunications, infrastructure projects and large real estate projects.

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