Annual Declaration

Companies registered in Cambodia are subject to two principal annual declaration obligations — one with the Ministry of Commerce and one with the General Department of Taxation. Both are now primarily handled through online systems.

1. Annual Declaration of Commercial Enterprise (Ministry of Commerce)

Each company or partnership registered with the Ministry of Commerce must file an Annual Declaration of Commercial Enterprise confirming its current directors, shareholders, capital, and other registration details. This declaration is now filed online through the Ministry of Commerce’s integrated business registration platform at registrationservices.gov.kh using a CamDigiKey account.

Since the introduction of the CamDX online registration system and its expansion in 2024, company information changes (directors, shareholders, capital, office address) can also be updated digitally through the same platform.

2. Annual Profit Tax Return (General Department of Taxation)

The Annual Profit Tax Return must be filed with the General Department of Taxation (GDT) by March 31 of the following year. So for the fiscal year 2025, the return is due by March 31, 2026. Cambodia’s fiscal year follows the calendar year (January 1 to December 31). Companies with a different fiscal year may apply to the GDT for special approval to use their own fiscal year for Cambodian tax purposes.

The Annual Profit Tax Return is now governed by the Law on Taxation (No. NS/RKM/0523/004, May 16, 2023), which consolidated and replaced prior tax legislation, together with Prakas No. 578 on Tax on Income (effective January 1, 2025), which updated the implementing rules.

3. Annual Patent Tax Return

An Annual Patent Tax Return must also be filed by all business enterprises by March 31 of each year. The Patent Tax Certificate (also called the Patent Certificate) confirms the company’s registered line of business with the GDT and must be maintained for each category of business activity the company undertakes. A company may hold more than one Patent Tax Certificate — one for each separate business activity.