Cambodia Tax Alert: ACAR Filing Date Extended 

April, 2023 - Ramandeep Singh Bhamra

Notification 005/23 was issued by the Accounting and Auditing Regulator (ACAR) on the 11th of April 2023 concerning the Extension to Submit Annual Financial Statements for the 2022 financial year for Enterprises and Non-Profit Organizations that are not subject to independent financial audits.

As its title suggests Notification 005/23 extends the filing date, via the ACAR e-filing system, for enterprises and non-profit organizations that are not subject to an independent financial audit, from the 16th April 2023 to the 15th May 2023.

The Instruction goes on to provide that failure to submit the 2022 annual financial statements by the new due date of the 15th of May 2023 will result in the imposition of penalties as per Sub-Decree 79 dated 1 June 2020 on the fines for violations of the Accounting and Audit Law.

For more information on the ACAR filing process, fees, penalties and background please refer to our earlier updates below:


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.



Clint O’Connell
Partner, Cambodia Deputy Managing Director & Head of Cambodia Tax Practice
[email protected]

Vattanakpagna Chhun
Senior Accounting Manager
[email protected]


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