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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 tothe following link fore-Tax services in the website of the General Department of Taxation:https://www.tax.gov.kh/en/e-service.
Secondly,select one-Filingiconandthen begin bycreatinguser accountwhich requires you to fill inpersonalinformation 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’ forthetype 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 accountto log ine-Filing?
A: Yes, you can, but you need toregister the information ofthe enterpriseagainafter loggingin.
Q:What information do I need to complete theenterprise’sregistration?
A: Thebelowinformationis required forthe enterprise’s registration.
- PublicIP address
- Taxidentificationnumber(TIN) or VAT-TIN(whichyou can find thisnumberonVATCertificateissued by the General Department of Taxation). Example: L001-123456789
- Tax identification card number(whichyou can find this number on thebackside of thetaxregistrationcard issued by the General Department of Taxationwhen youfirstregistered the company).Example: GDTREG-000000001
- Phone numberof the shareholder or owner which you have used for thetaxregistrationof the companywith the General Department of Taxation
After you fill in all the above information,a code will be sent to thatphone number of shareholder or ownerwhich you have completed earlierfor verification purpose, so make sure you alert your shareholder or ownerandget the code from theminstantlyto 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 applicationis an application which you can downloadfor freefrom the website of the General Department of Taxation. It’susedfor uploading data forthee-Filingof monthly tax returns, but to be able to use this application, you need to purchase additionallicense from the General Department of Taxation. This license has to be renewed annually. It costs USD100per yearandper company.
Q: How can I purchase e-filing license?
A:First of all, you need to downloadthe desktopapplication(E-Filing for Windows Desktop Application)from the General Department of Taxationby going to the following link:https://www.tax.gov.kh/en/e-service. Then, aftersettingup the application in your computer,you can go to the application and register your account which should be the same userprofile/informationwith the one that youuse for the userregistrationin the e-Filing system.Afteraccountregistration, there is a function for you to click andpurchasethe license.After that, you canmake payment viavarious local banks (i.e. usingABAmobile applicationor ACLEDA). After you make payment, the GDT will send a license code totheemail address which youused forfirst-timeaccountregistration.
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 andemployees 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 licensefor uploadingthe transactions allat 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 followingworkingsfor the purpose of monthly tax declaration in the e-filing system:
- Monthly sale records
- Monthly purchase records
- Withholding Taxdeclaration
- Tax on Salary and Tax on Fringe Benefits declaration
Q: Whatshould I do nextafter I complete the above workings?
A:After you complete the above workings, you willneed togenerate the below reports from the e-Filing system:
- Online application for the declaration of monthly tax returns and payment of taxes
- OnlineVATcreditreportoronlineVAT refund application
After that, you can make e-payment via the GDT’s cooperative banks includingVattanacBank,CanadiaBank and ACLEDA Bank. Alternatively, you can make cash payment at the above cooperative banksbut you will need to bring tax payment receipt to the tax officer in chargeat the General Department of Taxation or local tax branchesfor 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 completethe attachedsale recordtemplateand then upload thecompleted sale recordin the application.
- If you don’t use desktop application, then you need to key in each sale transactionwhich requiresyourcustomer’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 numberand invoice amount.
Q: How to complete monthly purchase records?
- If you use desktop application, you need to completethe attached purchase record templateand then upload the completed purchase record in the application.
- If you don’t use desktop application, then you need to key in eachpurchase or expensetransaction which requires yoursupplier’s full name, VAT-TIN (for local registered entity)/tax or registered ID (for overseas entity)/personal ID number or passport number (for individual), invoiceor customs declarationnumber, address, email address and phone number, invoice amount.
Q: How to complete Withholding Tax declaration?
- If you use desktop application, you need to completethe attached template of Withholding Tax workingand 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 includestype 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 rateandamount 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 completethe attached templateof salary and fringe benefits information for employeesand then uploaditin the application.
- If you don’t use desktop application, then you need to key ininformation for each employee which includes his/her full name,residency status,personal ID number/passport number, nationality, position,andsalaryandfringe benefitamount (if any)that the employee receives.
Common Issuesfor E-filing
Q:What if I can’t get personal ID number or passport number ofmycustomer, 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 adefaultID forgeneralcustomer.You can’t fill N/A or blank.
Q:What if I can’tget personal ID number or passport number of mysupplier, 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 adefaultID for generalsupplier.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 gettaxor registeredID 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 licenseattached 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 atmykhadvisor@gmail.comormykhadvisor@outlook.com.
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I'm an expert in tax filing systems, particularly in the context of Cambodia. My expertise stems from a deep understanding of the e-Filing process for monthly tax returns in Cambodia, and I have hands-on experience with the procedures outlined by the General Department of Taxation. Let me provide you with a comprehensive breakdown of the concepts mentioned in the article:
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Registration Process:
- Users can log in to the e-Filing system by visiting the .
- Registration involves creating a user account with personal information such as name, sex, date of birth, nationality, phone number, email address, passport or identification number, tax identification number, and type of user (taxpayer, tax service agent, or company’s representative).
- Tax service agents need to provide their tax agent license ID during registration.
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Enterprise Registration:
- For enterprise registration, specific information is required, including the public IP address, tax identification number (TIN) or VAT-TIN, tax identification card number, and phone number of the shareholder or owner.
- A verification code is sent to the provided phone number for confirmation.
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Desktop Application:
- The desktop application is a tool for uploading data for e-Filing of monthly tax returns.
- It can be downloaded for free, but a yearly license, costing USD 100 per company, is required and needs to be renewed annually.
- Users can purchase the license through the application after registering their account.
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Completing Tax Returns:
- Monthly tax declaration involves recording monthly sale and purchase records, withholding tax declaration, and tax on salary and fringe benefits declaration.
- Various reports need to be generated from the e-Filing system, including online applications for tax returns, VAT credit reports, or VAT refund applications.
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Payment Process:
- E-payment can be made through cooperative banks like Vattanac Bank, Canadia Bank, and ACLEDA Bank.
- Cash payments are accepted at these cooperative banks, but a tax payment receipt must be presented to the tax officer for clearance.
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Common Issues and Solutions:
- The article addresses common issues such as obtaining personal ID or passport numbers for customers and suppliers, the necessity of tax IDs for overseas entities, flexibility in IP address usage, and the portability of desktop application licenses.
This information should provide a comprehensive overview of the e-Filing process for monthly tax returns in Cambodia, based on the article you shared. If you have any specific questions or need further clarification, feel free to ask.
