Guidelines for Filing a Complaint about General Department of Taxation Decisions

Guidelines for filing an appeal about General Department of Taxation decisions 
18 May 2017

Taxpayers or withholding agents that are not satisfied with the determination of tax, debt collection, rules, or any other decision issued by GDT may file an appeal with the Director General of Taxation requesting reconsideration. 

The purpose of the attached guidelines is to facilitate filing appeals in a transparent, accurate and timely fashion. The guidelines cover the following points:
1. Right to File an appeal
2. Appeal Contents
3. Obligations of the Claimant 
4. Right to Appeal
Note that the guidelines are from the GDT and will need to be translated in-house.

Click here for the official document in Khmer.

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