Cambodia

Tax returns

Employers must submit to the tax authorities, together with the payment of tax withheld, a monthly tax declaration for withholding salary tax. Employees do not have to file an annual return.

Payment of tax

Employers must deduct salary tax from employees' salaries in accordance with the tax tables on a pay-as-you-earn (PAYE) basis. The tax withheld must be paid to the tax authorities no later than 20 days after the end of the month in which the salaries were paid. Late payments are subject to penalties.