Serious measures to claim tax arrears
Subject: Tax
Applicable Industries: All corporate

On 28 November 2022, GDT issued Notification 28622 on serious measures to claim tax arrears.


According to Articles 109, 111, 113, 114, 115, 134 of the Law on Taxation, the Tax Administration has the right to take following serious measures to claim tax arrears from those who owe taxes:

  • Temporarily suspend the value-added tax certificate of the enterprises without allowing it to apply for tax refund or tax credit use.
  • Temporarily suspend the application for applying stamp duty for the transfer of ownership of immovable property
  • Cooperate with the General Department of Customs and Excise of Cambodia to suspend export-import operations
  • Cooperate with competent authorities to temporarily terminate or suspend the operations of the enterprise
  • Cooperate with the National Bank of Cambodia to impound the bank accounts of the enterprise or/and relevant persons.
  • Cooperate with the Ministry of Commerce to impound registration for new company and share transfers
  • Cooperate with the competent authorities to nullify permits or other licenses
  • File a complaint to court again the enterprise with tax arrears refusing to settle.


Therefore, to avoid consequences due to the implementation of these serious measures to claim tax arrears, all directors of enterprises that owe taxes shall to pay or settle ta arrears no later than the end of 2022.