Cambodia Legal Alert: Deadline Extension for Submission of 2023 Audited Annual Financial Statements for Enterprises & Non-Profits with the ACAR

On 09th July 2024, ACAR issued a notification to provide an additional month to the 20 July 2024 deadline for the submission of annual audited financial statements for the 2023 financial year to ACAR through its (E-Filing System) as follows:

Enterprises and non-profit organizations must submit their 2023 annual audited financial statements to ACAR no later than the 20th of August 2024. Enterprises and non-profit organizations that have a different accounting year-end then 31st December, are required to submit their annual audited financial statements for the 2023 financial year to ACAR no later than 7 months and 20 days after the close of the financial year.

Enterprises and non-profit organizations are allowed to submit a letter requesting an extension of the deadline to ACAR no later than the 30th of July 2024 by paying a public service fee of KHR 200,000 in accordance with Prakas No. 001 dated 12th January 2022.

For any queries regarding your ACAR filing requirements or obligations please contact Ms. Michelle Cielo, Accounting Director at ([email protected]) or Ms. Vattanakpagna Chhun, Accounting Senior Manager at ([email protected]).