Tax Exemption for Tourism & Hospitality Businesses Extended to December 2022

• 26 October 2022
• Local News
• 2712 Views

The Cambodian government has decided to extend the tax exemption for tourism and hospitality businesses for another three months from October to December 2022, according to a press release on 25 October.

The exemption applies to all types of monthly taxes, except value-added tax, for hotels, guesthouses, and travel agencies registered with the General Department of Taxation and doing business in Phnom Penh, Siem Reap, and Sihanoukville.

These businesses are still required to file tax returns and use the online system for the management of value-added tax (E-VAT) on a monthly basis during this period.

The government also has waived income tax for 2022 for hotels, guesthouses, restaurants, and travel agencies registered with the General Department of Taxation and doing business in Phnom Penh, Siem Reap, and Sihanoukville.

However, these businesses are still required to file their 2022 annual income tax returns by the end of March 2023 at the latest.

• Tourism and Travelling