E-Filing for Monthly Tax Returns in Cambodia (FAQ) -

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E-Filing for monthly tax returns in Cambodia has recently become a hot topic for taxpayers in Cambodia as the General Department of Taxation now strictly implements the use of this online system for the filing of monthly tax returns and no longer accepts any further delay from February 2021 onwards. Below are the frequently asked questions with answers about the e-Filing for monthly tax returns, which might be helpful for those who are new to the system.

Registration

Q: What are the first steps to log in the e-Filing system?

A: First of all, go to the following link for e-Tax services in the website of the General Department of Taxation: https://www.tax.gov.kh/en/e-service.

Secondly, select on e-Filing icon and then begin by creating user account which requires you to fill in personal information such as name, sex, date of birth, nationality, phone number, email address, passport or identification number, tax identification number (optional) and type of user (taxpayer, tax service agent, or company’s representative).

Note that if you select ‘tax service agent’ for the type of user, you will be required to fill in your tax agent license ID.

Q: If I have already created user account for e-VAT, can I use this same account to log in e-Filing?

A: Yes, you can, but you need to register the information of the enterprise again after logging in.

Q: What information do I need to complete the enterprise’s registration?

A: The below information is required for the enterprise’s registration.

Public IP address
Tax identification number (TIN) or VAT-TIN (which you can find this number on VAT Certificate issued by the General Department of Taxation). Example: L001-123456789
Tax identification card number (which you can find this number on the backside of the tax registration card issued by the General Department of Taxation when you first registered the company). Example: GDTREG-000000001
Phone number of the shareholder or owner which you have used for the tax registration of the company with the General Department of Taxation

After you fill in all the above information, a code will be sent to that phone number of shareholder or owner which you have completed earlier for verification purpose, so make sure you alert your shareholder or owner and get the code from them instantly to finish the registration process. The code will be expired in 20 seconds.

Desktop application

Q: What is desktop application and how much does it cost?

A: Desktop application is an application which you can download for free from the website of the General Department of Taxation. It’s used for uploading data for the e-Filing of monthly tax returns, but to be able to use this application, you need to purchase additional license from the General Department of Taxation. This license has to be renewed annually. It costs USD100 per year and per company.

Q: How can I purchase e-filing license?

A: First of all, you need to download the desktop application (E-Filing for Windows Desktop Application) from the General Department of Taxation by going to the following link: https://www.tax.gov.kh/en/e-service. Then, after setting up the application in your computer, you can go to the application and register your account which should be the same user profile/information with the one that you use for the user registration in the e-Filing system. After account registration, there is a function for you to click and purchase the license. After that, you can make payment via various local banks (i.e. using ABA mobile application or ACLEDA). After you make payment, the GDT will send a license code to the email address which you used for first-time account registration.

Q: Is it mandatory to purchase this desktop application license?

A: No, it’s optional. Taxpayers may only need to buy this license if they have significant number of sale and purchase transactions and employees as it might take time for them to key in or input the data manually one-by-one. Thus, those taxpayers with significant data may need the license for uploading the transactions all at once. For those who have small number of transactions, they can just key in the data manually without having to install desktop application and purchase license.

Completion of tax returns

Q: What do I need to complete for the declaration of monthly tax returns in the e-filing system?

A: You need to complete the following workings for the purpose of monthly tax declaration in the e-filing system:

Monthly sale records
Monthly purchase records
Withholding Tax declaration
Tax on Salary and Tax on Fringe Benefits declaration

Q: What should I do next after I complete the above workings?

A: After you complete the above workings, you will need to generate the below reports from the e-Filing system:

Online application for the declaration of monthly tax returns and payment of taxes
Online VAT credit report or online VAT refund application

After that, you can make e-payment via the GDT’s cooperative banks including Vattanac Bank, Canadia Bank and ACLEDA Bank. Alternatively, you can make cash payment at the above cooperative banks but you will need to bring tax payment receipt to the tax officer in charge at the General Department of Taxation or local tax branches for clearance.

Q: How to complete monthly sale records?

A: You can complete monthly sale records in the e-filing system in the following ways:

If you use desktop application, you need to complete the attached sale record template and then upload the completed sale record in the application.
If you don’t use desktop application, then you need to key in each sale transaction which requires your customer’s full name, VAT-TIN (for local registered entity)/tax or registered ID (for overseas entity)/personal ID number or passport number (for individual), invoice number, address, email address, phone number and invoice amount.

Q: How to complete monthly purchase records?

If you use desktop application, you need to complete the attached purchase record template and then upload the completed purchase record in the application.
If you don’t use desktop application, then you need to key in each purchase or expense transaction which requires your supplier’s full name, VAT-TIN (for local registered entity)/tax or registered ID (for overseas entity)/personal ID number or passport number (for individual), invoice or customs declaration number, address, email address and phone number, invoice amount.

Q: How to complete Withholding Tax declaration?

If you use desktop application, you need to complete the attached template of Withholding Tax working and then upload it in the application.
If you don’t use desktop application, then you need to key in the expense transaction which is subject to Withholding Tax one-by-one. The required information includes type of Withholding Tax (resident or non-resident), type of payment recipient (physical person or legal entity), VAT-TIN (for local registered entity)/tax or registered ID (for overseas entity)/personal ID number or passport number (for individual), invoice or customs declaration number, name of supplier/payment recipient, type of transaction (i.e. rental, royalty, service etc.), withholding rate and amount to be paid in KHR.

Q: How to complete Tax on Salary and Tax on Fringe Benefits declaration?

If you use desktop application, you need to complete the attached template of salary and fringe benefits information for employees and then upload it in the application.
If you don’t use desktop application, then you need to key in information for each employee which includes his/her full name, residency status, personal ID number/passport number, nationality, position, and salary and fringe benefit amount (if any) that the employee receives.

Common Issues for E-filing

Q: What if I can’t get personal ID number or passport number of my customer, who is not a registered taxpayer or entity?

A: In such a case, you can use ID number ‘GC0000001’ in the box for Personal ID/TID/Passport number, which is a default ID for general customer. You can’t fill N/A or blank.

Q: What if I can’t get personal ID number or passport number of my supplier, who is not a registered taxpayer or entity?

A: In such a case, you can use ID number ‘GS0000001’ in the box for Personal ID/TID/Passport number, which is a default ID for general supplier. You can’t fill N/A or blank.

Q: Is it mandatory to get tax ID for your supplier or customer who is an overseas entity?

A: Yes, you must get tax or registered ID for your supplier or customer who is an overseas entity. You can’t fill N/A or blank.

Q: Can I use different IP address from the IP address which was initially registered to log in the e-Filing system?

A: Yes, you can. There is no restriction on IP address.

Q: Is the desktop application license attached or restricted to only one computer?

A: No, you can use the license in any computer with desktop application, but you need the license code for logging in.

If you have any other question or our assistance with the e-Filing, drop us email at mykhadvisor@gmail.com or mykhadvisor@outlook.com.