Businesses Required To Display Tax Registration Documents


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.

Local Branch of an Enterprise

  • Certificate of branch registration; or/and
  • Patent tax certificate.

The GDT also announced this week that USD $2.94 billion of tax revenue has been collected in the first ten months of 202. This has passed the amount set in the budget law 2022 and is an increase of 26.96 per cent compared to 2021.

Kong Vibol, Director General of GDT, added that the new target for 2023 (about USD $752.16 million higher than 2022) would probably be very tough for the internal tax authority to achieve.

The Ministry of Economy and Finance is reviewing the draft new tax law with the Ministry of Justice which was reported in October 2022.


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