Cambodia News Brief

Subjects

1. Delay in implementation of capital gains tax (CGT) on immovable property
2. Obligation to submit 2025 financial statements to the Accounting and Auditing Regulator (ACAR)

The following report may be of interest to:

General taxpayers

(Notification 041 GDT dated 2 January 2026)

In compliance with Prime Minister Samdech Moha Borvor Thipadei’s endorsement dated 24 December 2025 on Letter 12792 MEF dated 24 December 2025, the General Department of Taxation of the Ministry of Economy and Finance has issued Notification 041 to inform taxpayers and the public that the Royal Government has delayed implementing the CGT on immovable property for one more year.

Under this Notification, the CGT on sale or transfer of immovable property shall be implemented from 1 January 2027, and the CGT on sale or transfer of leases, investment assets, goodwill, intellectual property, and foreign currencies shall be implemented from 1 January 2026.

(Notification 040/25 ACAR dated 23 December 2025)

In compliance with Royal Kram NS/RKM/0416/006 dated 11 April 2016 on the promulgation of the Law on Accounting and Auditing and with relevant regulations, the ACAR issued Notification 040/25 to inform owners of enterprises and directors of non-profit entities (‘entities’) that they shall submit their 2025 financial statements in accordance with applicable accounting standards to the ACAR on the following dates:

1. Unaudited enterprises and entities shall submit their financial statements to the ACAR no later than 20 April 2026. Enterprises and entities that are allowed to close their accounting records on a date other than 31 December shall submit their financial statements to the ACAR no later than three months and 20 days from the closing date of their accounting records. In addition, unaudited small and medium enterprises can use the Digital Financial Reporting Platform (DFRP), a newly introduced platform, to facilitate submission of financial statements to the ACAR.
2. Audited enterprises and entities shall submit their audited financial statements to the ACAR no later than 20 July 2026. Enterprises and entities that are allowed to close their accounting records on a date other than 31 December shall submit their financial statements to the ACAR no later than six months and 20 days from the closing date of their accounting records.

The enterprises and entities shall pay fees in accordance with Prakas 002 MEF dated 15 January 2025 on the public service fees of the ACAR.

For more information, please contact Pov Ratha at ratha.pov@pwc.com or Heng Thy at thy.heng@pwc.com or call +855 (0) 23 860 606.