23 February 2018 Cambodia clarifies transfer pricing documentation requirements for FY 2017 In response to questions raised by many taxpayers, Cambodia's General Department of Taxation (the GDT) has released an updated related party disclosure form (Annex 1) as an attachment to the 2017 annual Tax On Income (TOI) return and confirms that the requirements apply to 2017 calendar year taxpayers. The TOI return and Annex 1 are due on March 31. Document ID: 2018-0413 |
