The General Department of Taxation ("GDT") released a notification about the conduct of tax audits for 2024 ("Notification") in accordance with the Law on Taxation, Prakas No. 270 on Tax Audits, and the SOP on Tax Audits. As per the Notification, 3,006 businesses will be subject to on-site tax audits by the GDT in 2024. Each business will receive notification letters to make sure they are prepared and willing to work with the tax administration.

As part of the business-friendly policies launched by the new Royal Government led by Prime Minister Samdach Moha Borvor Thipadei HUN MANET, this Notification is the first of its type to assure full tax transparency. Furthermore, this Notification has been sent out in compliance with the guidelines provided in the recently revised SOP on Tax Audits Procedures, which makes it clear that businesses can be audited on-site once every three years, unless the GDT finds a risk or irregularity. Additionally, if they so choose, taxpayers have the option to proactively request that the GDT do a tax audit throughout the three-year term.