The Royal Government of Cambodia “RGC” announced, dated on 16 July 2024 on the establishment of a Special Tax Audit Unit under the General Department of Taxation of the Ministry of Economy and Finance (MEF).

This Special Tax Audit Unit aims to promote and expedite the resolution of taxpayer’s problem related to tax audits works in accordance with laws and regulations on tax to improve the business and investment environment. This unit holds departmental status and will operate under the General Department of Taxation’s jurisdictions.

The unit keys responsibilities include managing tax audits in compliance with existing laws, verifying document, and perform risk analyses. It will be authorized to conduct comprehensive audits, eliminating the needs for limited audits, and will perform these audits annually.

Additionally, the unit will inform enterprises of the reason they were selected for audits and can undertake audit upon requests.

Moreover, the sub-decree grants the unit the authority to recruit non-government officials, expanding its capacity to manage the increased workload and specialized tasks.