GDT e-Administration Application
(Instruction No. 11936 GDT, dated 21 March 2024)
The General Department of Taxation (GDT) has issued this Instruction to provide guidance on the implementation of the new desktop application called “GDT e-Administration” which shall replace the e-Documents Submission System on E-filing.
Under the new application, taxpayers are now able to submit the following administrative letters and documents electronically without having to physically submit said documents to the GDT or tax branches:
• Letter for enterprise information update
• Letter to pay Stamp Duty on transfer of immovable property ownership or possession rights • Administrative protest letter against tax reassessments
• Letter to request tax instalment payments
• Letter to request certificates or other approval letters
• Letter to requests through the administration and other documents.
Taxpayers are now also able to track the status of their documents through a QR code or bar code upon submission of their letters.
For submission of documents other than the abovementioned (e.g., tax declarations, request for tax agent license, request for confirmation of proper accounting records or certificate of tax compliance, request for temporary suspension or resumption of the business activity, request for residency certificate and DTA applications etc.), taxpayers shall follow the existing procedures for the respective application.
Our comments
The introduction of GDT e-Administration marks a positive step towards modernizing the tax administration in Cambodia. This new platform will reduce the administrative burden for taxpayers; it will save time and resources by eliminating the need to physically visit the GDT or tax branches to submit the abovementioned letters. In addition, the inclusion of a document tracking feature also enhances the transparency and efficiency in the tax administration process as taxpayers could now easily monitor the progress of their submission.
However, it is important to note that certain documents and other requests will still follow the current procedures in place. Furthermore, all the submitted letters/documents are still subject to review by the tax officials of the GDT and could potentially be rejected if they do not meet the relevant requirements.
Taxpayers are advised to properly organize and submit the necessary letters/documents prior the deadlines, especially for crucial documents/requests (e.g., protest letters, tax information update, etc.) to minimize the risk of late submission.
