Annual Declaration

There are 2 different types of annual declarations in Cambodia:

  • The Annual Declaration of Commercial Enterprise is filed with the MOC every year from the date of online re-registration for each year following re-registration. This process is now done online through the MOC website and is a confirmation of the company’s current directors, shareholders, capital, etc.
  • Each partnership or company shall file an annual declaration with the Ministry of Commerce concerning the status of the partnership or company. Prakas # 149 (MOC) on Completion of Annual Declaration of Commercial Companies (July 05, 2006).


  • The Annual Profit Tax Return is to be filed with General Department of Tax (GDT) each year by 31 March of the following year. So for example, for the year 2016, the Annual Profit Tax Return was to be filed by 31 March 2017. The Annual Profit Tax Return for 2017 will be due by 31 March 2018 but is not to be filed before the end of 2017.
About Daniel Noonan

I am American lawyer working as a business consultant in the developing economies of Southeast Asia (Cambodia, Laos, Myanmar) since 2007.

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