Tax Update: New E-Administration System of Cambodia's Tax Authority was launched.

On March 21, 2024, the General Department of Taxation (“GDT”) has launched the "GDT E-Administration" application, which replace the previous e-Documents Submission System.


The "GDT e-Administration" allows taxpayers to submit important documents, such as appeals against tax reassessments. This initiative may effectively eliminate the perceived unfair advantage resulting from the electronic delivery of information, which can place obligations on taxpayers, as introduced in Article 198 of the Law on Taxation.


By using this new application, tax payers can:

  • updates on enterprise information;
  • requests for stamp duty tax payments for transfers of ownership or possessory rights over immovable property;
  • appeals against tax re-assessment;
  • requests for installment-based tax payments;
  • applications for certificates and/or approvals from the GDT;