Cambodia Tax Alert: ACAR Filing Extended to 15 June 2023

Notification 020/23 was issued by the Accounting and Auditing Regulator (ACAR) on the 12th of May 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 020/23 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 of May 2023 to the 15th of June 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 June 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 DFDL’s earlier updates below:


For further information regarding the matter, please contact;

Clint O’Connell, Partner, Head of Cambodia Tax Practice Group, [email protected] and Vattanakpagna Chhun, Senior Accounting Manager, [email protected]