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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 ...
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