Kong Vibol, director-general of the General Department of Taxation (GDT), has reiterated his commitment to modernising Cambodia’s tax collection system with fairness and transparency, noting that taxation is a crucial foundation for national development and the protection of the Kingdom’s territorial sovereignty.
Kong Vibol co-chaired the annual “AmCham Tax Forum 2025” with Casey Barnett, president of the American Chamber of Commerce in Cambodia (AmCham), held at the new Tax Tower near the Chroy Changvar Roundabout, this morning, October 10.
Hundreds of participants — including tax officials, regional tax officers and representatives from private companies and institutions — attended the forum, to gain insights from leading experts in the field of taxation.
Vibol noted that Cambodia has already transitioned to electronic tax systems and is now piloting the use of AI technology through the Cambodian Tax Administration System (CTAS), to support certain operations.
“We are in the process of finalising the creation of AI technology to provide tax services. This is still at the early expansion stage, so we must complete testing before we can begin operations next year. This means we are on a good path toward modernising our system — we are not lagging behind in the region,” he said.
He also revealed that foreigners are now allowed to sit the tax agent licensing exam in Cambodia, using the English language. He also reminded a small number of unlicensed agents to participate in training and obtain proper certification in order to strengthen the professionalism and legal compliance of tax services.
“I do not want to hear about tax agents causing any company to process taxes incorrectly! In recent months, we have carried out enforcement operations and investigations into tax fraud crimes, arresting a number of individuals involved in tax evasion schemes — tax agents were the masterminds behind these cases,” he warned.
“Please, strengthen your services and professional ethics by adhering to the law and do not push our clients to do wrong. Let them do what is right. It is my responsibility to ensure fair enforcement — we must catch the bad actors so the honest ones feel confident in fulfilling their duty to pay taxes to the state,” he added.
Vibol explained that during internal meetings at the GDT, he always instructs his team to strengthen good governance, ethics and disciplinary law, and to work cooperatively to create shared benefits that increase state revenues to support national development.
“When our finances are strong, we can carry out tasks independently, with our own resources. We can maintain our national defence and improve public services, as well as afford better military equipment to defend our country — especially our territorial integrity,” he noted.
“No one should continue to underestimate our country. This is an important foundation for national development. The Tax Tower is a major symbol of our capacity to mobilise revenue — but this collection must be fair, transparent and in accordance with the law,” he added.
Co-chair Barnett congratulated Vibol on the inauguration of the new, modern tower, constructed with the support of the Cambodian government and relevant partners. He noted that it marks a forward step for the Cambodian tax sector and will help attract further investment.
“We see that Cambodia is an attractive country for investment across many sectors. Cambodia is the heart of ASEAN, and the government is committed to close cooperation. Today’s event demonstrates the Cambodian government’s determination to encourage engagement from the business community and investors,” he said.
“AmCham has supported the creation of trade partnerships between Cambodia and the US,” he added.
