PHNOM PENH: The General Department of Taxation of the Ministry of Economy and Finance has allowed all media editors or business owners to submit value added tax (VAT) declarations through the E-Filing online business tax declaration management system for their own convenience.

The guidelines released by the General Department of Taxation on the introduction of VAT declaration through the online business tax declaration management system, also known as E-Filing, state that this is an alternative online tax declaration method introduced for the purpose of modernizing the tax administration, providing efficiency and effectiveness, as well as ensuring transparency, convenience, speed, time savings and reliability in providing services to taxpayers.

The Department states that from now on, all self-declared taxpayers who receive supplies of digital goods or digital services, and all e-commerce activities conducted by non-resident taxpayers, must file their VAT declaration forms for the tax period starting in April 2022 using the E-Filing online business tax return management system.

All medium and large taxpayers must file a VAT return using the E-Filing system no later than the 25th of the following month. The tax-related transactions are tax-exempt by 10% from the delay in filing the declaration.

To learn more about the use of digital shopping lists or services, or alternative taxation, in the E-Filing Management System, users can refer to the detailed instructions released by the General Department of Taxation on their website (https://kox.goy.kh), or watch the video tutorial. Taxpayers can also call the department’s Call Center at 1277 or send a message in the GDT Live Chat by downloading the app from the iOS App Store or Google Play Store.