Types of Tax Audits for Cambodia
Taxpayers may be subject to tax audits. Taxpayers may be audited wihtin 10 years after the initial filing of taxes.
There are three kinds of tax audits for Cambodia:
1.Desk audit
This audit to verify the accuracy of declared taxes by cross-checking it with the tax return or other information requested by the tax administration.
2. Limited audit
Government tax auditors will visit to the taxpayer’s place of business to verify the accuracy of the taxpayer’s returns.
3. Comprehensive tax audit
This is the same as a limited audit, but it is more extensive and thorough. The difference between comprehensive audit and limited audit is that when the audit has been completed, all tax years covered by the audit will be closed.
The comprehensive tax audit is normally final, if the tax administration has not reason to believe a taxpayer has committed tax evasion or fraud.