PHNOM PENH: The General Department of Taxation has introduced the function of requesting tax credits online under a Double Taxation Avoidance option, to facilitate the application and ensure efficiency, transparency, and accountability.
In the instruction dated Monday, 19 December 2022, the Director General of Taxation, Kong Vibol, stated that those who want to apply for tax credits must have an account in the electronic system of the General Department, which they can make on their website: www.tax.gov.kh/km/e-service . Kong Vibol added that to apply for tax credits, users can go to the same website, log in to their account, select "Double Taxation Avoidance," then select the button "Request Tax Credit," and fill in the necessary information.
After submitting the application, the applicant must provide the General Department with supporting documents before receiving notification of the tax credit.
