Cambodia: Displaying Tax Certificates 

November, 2022 - Ramandeep Singh Bhamra

Instruction No. 27185 GDT (“Instruction 27185”) on the Display of Tax Registration Documents at Business Premises was issued by the General Department of Taxation on the 14th of November 2022.

According to Instruction 27185 the GDT requires all enterprises to display their valid tax registration documents at their business premises as set out below:

  •   Head Office of a Enterprise
    • Certificate of tax registration or letter confirming tax registration; or/and
    • Patent tax certificate.
  • Local Branch of a Enterprise
    • Certificate of branch registration; or/and
    • Patent tax certificate.

Failure to implement the above requirement as per Instruction 27185 will be considered an obstruction of the tax law and will be penalized in accordance with Article 133 of the Law on Taxation.

The DFDL tax team has a comprehensive and experienced tax compliance team, and as always, we stand ready to answer any questions that you may have on this or other tax issues of concern.

Tax services required to be undertaken by a licensed tax agent in Cambodia are provided by Mekong Tax Services Co., Ltd, a member of DFDL and licensed as a Cambodian tax agent under license number – TA201701018.


The information provided here is for information purposes only and is not intended to constitute legal advice. Legal advice should be obtained from qualified legal counsel for all specific situations.



Clint O’Connell
Partner, Head of Cambodia Tax Practice
[email protected]

Vajiravann Chamnan
Tax Director
[email protected]


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