值此新年伊始之际，本法律动态旨在提醒贵公司注意2026年度可能影响贵公司的关键监管合规要求。为确保贵公司符合柬埔寨法律规定的良好法律地位，需履行以下年度申报义务：
- 专利税证书续期
公司须于每年3月底前缴付专利税并完成专利税证书的年度续期。
- 年度所得税申报
公司须在财政年度结束后第三个月届满前（即3月底）或经柬埔寨税务总局（“GDT”）批准的其他月份，向税务机关提交年度所得税申报表。申报时须附上资产负债表、损益表及税务总局要求的其他补充资料。税款应于申报时一并缴清。请注意：即使公司未产生任何收入或利润，仍须提交零收入申报。
- 外籍雇员工作准证申请/延期
根据《劳动法》及相关法规，外籍雇员须取得工作准证方可在柬埔寨合法工作。工作准证自签发之日起至当年12月31日有效，可申请延期，但延期期限不得超过该外籍人员居留许可/签证的规定期限。工作准证续期申请受理期为每年1月1日至3月31日。
- 自动化系统劳动自检机制
公司须通过劳动与职业培训部自动化系统，于每年6月底及12月底前完成两次劳动自检。该机制旨在评估公司遵守劳动法规的情况，并在劳动监察部门实施处罚前纠正违规问题。
- 商业企业年度申报
公司须在重新注册或注册之日起满12个月后的三个月内，每年提交商业企业年度申报。
- 年度财务报表的提交
公司须在下列日期前向会计与审计监管局（“ACAR”）提交年度财务报表：
- 未经审计的财务报表：公司须于每年4月20日前提交财务报表。若公司获准采用与12月31日不同的会计结算期，则须在ACAR批准的会计期间结束后的三个月零二十天内提交财务报表。
- 经审计的财务报表：公司须于每年7月20日前提交经审计的财务报表。若公司获准采用不同于12月31日的会计年度，则须在ACAR批准的会计年度结束后六个月零二十日内提交经审计的财务报表。
请审阅上述要求，如需协助办理任何年度或半年度申报事宜，请与我们联系。如有其他疑问，请联系税务经理Chum Socheat先生（电邮：[email protected]）或本页所列任何团队成员。
结语
Rajah & Tann Sok & Heng Law Office 谨此感谢您在2025年对我们工作的信任与支持。我们期待在新的一年里继续与您保持良好的合作关系。
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