On 16 July 2024, the Royal Government of Cambodia issued Sub-Decree No. 160 on the Establishment of a Special Unit on Tax Audit (“SUTA“) under the General Department of Taxation of the Ministry of Economy and Finance (“Sub-Decree No. 160“). SUTA functions as a mechanism to promote and expedite the resolution of any taxpayer matters in respect of tax audits. This Update sets out the key functions and responsibilities of SUTA.
For more information, click here to read the full Legal Update.
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