Cambodia formally implemented actual taxation in 1994, and passed and implemented the “Tax Law” in 1997, which was formulated with reference to the tax laws of developed countries in the West. Cambodia is still an economically backward developing country, and Cambodia’s tax law can be said to be comprehensive, and advanced. In some respects, it is difficult to accept. Tax management in Cambodia is based on roughness and fineness, you must grasp it accurately. If you think that Cambodia’s tax is easy to report and steal, the result will be self-sufficient. You need to know that Cambodia implements the rule, and tax inspections are valid within 10 years. It seems to be very relaxed when filing taxes. You can report whatever you like, but when it comes to checking the accounts, you will be troubled by your own mistakes. If a problem is found, then the general ledger will be counted. The company will not only make up for the under-reported or under-reported tax, but also a fine of 25%-40% of the total tax payment amount and an additional monthly interest of 2%. As a result, the more tax evasion, the more you can make up for, and the longer the delay, the increase in the amount. This is the rule of conscious tax declaration and settlement.