The ministry of Economy and Finance (MoEF) has issued a Prakas No.455 on the tax service agent. Tax service agent has the right to act on the taxpayer’s behalf in fulfillment of tax obligation; liaise with tax administration; complete and file the monthly and annual tax returns; and other tax matters, provided that a tax service agent has an appointment letter as a taxpayer’s representative. However, there are required criteria to be eligible to apply for the license as a tax service agent. For instance, a physical person is a Cambodian aged from 18 and must pass an examination to be organized by the GDT and more details are stated in the Prakas below.

Prakas 455. Tax agency