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CAMBODIA: Undeclared and Underpaid Tax Amnesty to End on 1 April

Businesses with underpaid or undeclared tax liabilities dating back over the last three years will face no penalty if they declare any omissions before 1 April.

Backed by the country’s General Department of Taxation, the amnesty is designed to allow companies to regularise their tax arrangements without incurring excessive costs. Previously, non-compliance was punished by a penalty, with all outstanding tax payments incurring interest charges of 2% per month.

Content provided by Picture: HKTDC Research
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