On October 07, 2024, the Ministry of Economy and Finance issued Instruction No. 024 MEF.SNN on the Enterprises Under Tax Audit of the Special Tax Audit Unit (“STAU”). This instruction has specified the process of selection and removal of enterprises under STAU audits, their obligations, and the cooperation needed from relevant units to ensure efficiency and compliance. There key takeaways of this instruction are as follows:
Key points | Descriptions |
Selection and removal of the enterprise under the authority of STAU | Enterprises to be include under STAU:
– Obtained Gold Tax Compliance Certificates from the GDT – Deemed necessary by the GDT or its management |
Enterprises to be removed from the STAU:
– Removal of enterprises is based on decisions from the GDT or its management. |
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STAU must issue official notification letters for the inclusion or removal of enterprises | |
The obligations of the enterprises that are classified under the STAU | – File tax returns via the online E-filing system, remit tax payable, and receive other services through the Unit in charge of taxpayers.
– Other units are prohibited from auditing enterprises under STAU. |
Cooperation with the relevant units | – The Tax Compliance Evaluation Committee shall provide STAU with lists of enterprises holding Gold Tax Compliance Certificates.
– Relevant units shall supply enterprises’ data and any cross-checked information related to enterprises under STAU for further action. |
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