Due Date for Payment of Income Tax

Lesson Summary – Due Date for Payment of Income (Profit) Tax-Cambodia Tax

Payment of Income (profit) tax ( PIT | PPT) to tax authority is no later than the 20th day ( if manual submit is accepted ) or 25th day ( online submit) of the following month.

For Special case, the deadline falls on Saturday, Sunday, or Public Holiday, tax payment may be extended to the next working day , but delay of tax payment will be announced by General Department of Taxation (GDT).

Companies (e.g. Qualified Investment Project (QIP), recognized schools) have been granted tax holidays are to 0% tax on income, so they are not required to pay prepayment of income (profit) tax on turnover derived from the project that has been granted tax incentives. But they must still prepare and submit tax form to the tax authority.