News

27th - October, 2025

Notification on Deadline for Notice of Use of English Language in Computerize...
The Accounting and Auditing Regulator (ACAR) issued the Notification No. 057 on Deadline for Submission of Notice of Use of English Language in Computerized Accounting System and/or Other Related Computerized Systems to the Accounting and Auditing Regulator on 21st July 2022. The Notification states that the enterprises which uses English language in the accounting system shall submit a notice to ACAR by the following deadline: (i) The enterprises which were registered before the date of the notification: By 31st December 2022 (ii) The enterprises which were registered after the date of the notification: Within 180 days of the date of registration with the GDT Enterprises failing to submit such a notice by the above mentioned deadline will be subject to ...

27th - October, 2025

Notification on Exchange Rate for Self-Assessment Taxpayer Regime
The General Department of Taxation issued the Notification No. 10362 on Exchange Rate for Self-Assessment Taxpayer Regime on 17th May 2022. The notification provides guidelines for the use of exchange rates issued by the GDT as follows and also states that the GDT will issue notifications on exchange rate on its website from June 2022 onward. 1. Daily official exchange rate Taxpayers shall use the official exchange rate issued daily by the GDT for KHR currency for the price of the invoice. If the GDT doesn’t issue its official exchange rate on a certain day, taxpayers shall use the latest exchange rate issued by the GDT as of the day. 2. Official exchange rate for ToS Taxpayers shall use the ...