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Company Closure Service

Welcome to our services Steps to Close a Company with the Tax Department in Cambodia Why Choose Royal CTA

Welcome to our services

Welcome to Royal CTA, your reliable partner for seamless company closure services in Cambodia. We specialize in guiding businesses through the complex process of closing down, ensuring compliance with all legal and tax requirements.

Our Job:

  • Initial Consultation: We provide a comprehensive consultation to understand your specific needs and outline the steps involved in the closure process.
  • Document Preparation: Our team handles all necessary documentation, including business dissolution applications, tax filings, and notifications to relevant authorities.
  • Tax Settlement: We assist in settling all outstanding tax liabilities, ensuring that your company meets all tax obligations before or during closure.
  • Audit Support: We prepare your business for any required tax audits, providing full support and representation to ensure a smooth process.
  • Finalization with Authorities: We manage the final steps with the General Department of Taxation (GDT) and the Ministry of Commerce (MoC) to obtain the necessary clearance certificates and official dissolution.


Steps to Close a Company with the Tax Department in Cambodia

  1. Notify the General Department of Taxation (GDT):
    • Submit a business dissolution application form.
    • Provide a letter to the tax office explaining the reason for the dissolution.
    • Include original, latest VAT and Patent Tax Certificates.
    • Attach a copy of the latest monthly income tax declaration.
    • Pay the Stamp Duty fee of 1,000,000 KHR (approximately 250 USD).
  3. Settle Financial Obligations:
    • Liquidate assets and settle all obligations, including VAT, and repay secured and unsecured creditors.
    • File the final month’s tax liabilities, such as VAT, prepayment of profit tax, withholding tax, tax on salary, and fringe benefit tax.
    • Write off any expenses and recover the VAT input balance if applicable. 
  5. Prepare for Tax Audit:
    • After submitting the required documents, you will receive a notice for a tax audit.
    • Prepare all business-related documents for the audit, including monthly tax declarations, annual tax returns, lease agreements, etc.
    • The audit will determine if there are any outstanding tax liabilities.
  7. Receive Tax Clearance Certificate:
    • If no taxes are owed, you will receive a Tax Clearance Certificate.
    • If there are outstanding taxes, you must settle them before receiving the certificate.
  9. Proceed with Ministry of Commerce (MoC):
    • File Articles of Dissolution with the MoC.
    • Submit necessary documents such as articles of dissolution, proof of newspaper publication, liquidation report, tax statement, resolution, meeting minutes, and consent.
  11. Final Steps:
    • Once approved, the MoC will issue a certificate of dissolution.
    • The company’s status will be updated to ‘Dissolved’.


Why Choose Royal CTA

  • Expertise: Our experienced professionals have in-depth knowledge of Cambodian business and tax regulations.
  • Comprehensive Service: We offer end-to-end support, from initial consultation to final dissolution, making the process hassle-free for you.
  • Compliance Assurance: We ensure that all legal and tax requirements are met, protecting you from future liabilities.
  • Personalized Approach: We tailor our services to meet the unique needs of your business, providing personalized solutions.

Ready to close your company with confidence? Contact us today to schedule a consultation.