Cambodia's General Department of Taxation (GDT) issued Notification No. 5735 GDT on 16 February 2023, providing guidance on the filing of tax returns for tax year 2022.

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NOTIFICATION ON ANNUAL INCOME TAX RETURNS FILING FOR TAX YEAR 2022

In accordance with Article 5 and Article 29 of the Law on Taxation promulgated by Royal Kram NS/RKM/0297/03 dated 24 February 1997, the General Departme…