MISSION
The Mission of the General Department of Taxation is to achieve the compliance with the laws and regulations on taxation by:
  • Providing taxpayer services including information, education, and guidance for taxpayers to properly comply with the laws and provisions on taxation;
  • Undertaking enforcement programs by auditing, enforcing and penalizing any taxpayers who do not properly comply with the laws and provisions on taxation;
  • Collecting tax revenues by properly implementing the laws and provisions on taxation and completely accounted for the national budget;
  • Providing taxpayer services and education timely and reliably in order to reduce taxpayers' expenses, and to ensure proper compliance with the law on taxation;
  • Undertaking enforcement programs effectively, responsibly and equaly for non-compliance taxpayers;
  • Undertaking transparent principles in implementation of laws and provisions on taxation for enhancing reliability of tax administration;
  • Reducing expenses of the tax administration in its operation, simplifying its procedures and reducing expenses of taxpayers;
  • Enhancing capacity and knowledge of tax officers on a regular basis for effective performance;
  • Enhancing the management effectiveness through precise, modern and highly responsible policies, working performance, and working system.
ROLES AND DUTIES
  • Developing tax policies and collect all types of taxes for national budget;
  • Drafting laws, regulations on taxation, determine other necessary legal documents which taxpayers or withholding agents need to be kept and given to the tax administration;
  • Determining tax bases on taxpayers and withholding agents based on cross-checking;
  • Calculating and collecting taxes, additional taxes and other revenues;
  • Establishing programs and performing tax audit;
  • Being responsible for international cooperation in tax sector;
  • Applying penalties for taxpayers and withholding agents which breached law and provision;
  • Participating in preparing of the national annual budget plan for drafting financial law of annual management;
STRUCTURE
  Managerial Structure
 GDT Line Departments
  Tax Branches
[ BACK TO TOP ]  

Download New Forms
VT2014
Certificate of Occupancy and use of Transportation Means and other Vehicles

Tax on Means of Transportation Return Form
GDT Survey Box
Tax Return Form

Download Forms
GDT's Internal Regulation
Links
- MEF
- GDCE
- GDNT
- more...
Reports and Statistics
- Annual Reports
- Statistics
Holiday Calendar
- 2017
- 2016
Training Courses
- Other...
National Tax School
- Application Forms
Obligations and Rights of Taxpayers
Guideline on using official
Invoices for all Enterprises
Khmer Unicode
VISITORS
Today
This Month
Last Month
Total
666
83,198
114,947
5,080,165