Businesses Required To Display Tax Registration Documents
By
B2B Cambodia
on
The General Department of Taxation has confirmed that all businesses in Cambodia are required to display their tax registration documents, according to Instruction No. 27185 GDT (“Instruction 27185”).
The notice was issued on 14 November 2022 and failure to implement the requirements will be considered an obstruction of the tax law and will be penalised in accordance with Article 133 of the Law on Taxation said legal firm DFDL
The GDT now "requires all enterprises to display their valid tax registration documents at their business premises as set out below" according to legal firm DFDL:
Head Office of an Enterprise
- Certificate of tax registration or letter confirming tax registration; or/and
- Patent tax certificate.
- Certificate of branch registration; or/and
- Patent tax certificate.