In April 2024, the General Department of Taxation (“GDT”) of Cambodia introduced its long-awaited Manual on the Methods and Procedures of Tax Audits, also referred to as the “Tax Audit SOPs.” This comprehensive document includes updated guidelines for tax audit procedures and aims to enhance the effectiveness and transparency of tax audits. Currently, the GDT […]

On 23 July 2024, the General Department of Taxation (“GDT”) held a workshop Standard Operating Procedures (“SOP”) for Tax Audit and Tax Crime Investigation. The workshop featured prominent speakers, including H.E. Mr. Kong Vibol, Director General of the GDT, Neak Oknha Kith Meng, President of the Cambodian Chamber of Commerce, and Mr. Edwin Vanderbruggen, Senior […]

Introduction In an attempt to break the logjam of outstanding tax audit disputes, the General Department of Taxation (“GDT”) in Cambodia has been actively working to make progress on these cases. Recent findings from a study that VDB Loi conducted in early March 2024 on Cambodian tax audits processing identified areas for improvement, including audit […]