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Outline of the Project

Name of the project

Capacity Development of General Department of Taxation (GDT) under the Framework of PFM Reform

Project Site

Phnom Penh

Cooperation Period

From 1st September 2011 to 31st August 2014 (for 3 years)


General Department of Taxation (GDT), Ministry of Economic and Finance, Cambodia


Cambodia has been seeing increase of tax revenue thanks to tax administration, tax policy and economic growth. However, the level of domestic tax revenue remains relatively low compare to other ASEAN countries (Cambodia less than 10%, Thai 16%, Vietnam 14%). There are also a number of developments in the country that needs to be reflected in its tax system, such as WTO accession and developments in financial and extractive industries.

The Royal Government of Cambodia recognizes the importance of revenue mobilization and is engaged in various reform actions under its Public Financial Management Reform Program. Further improvement of tax administration as well as relevant law and regulations are needed to accelerate this reform process.

Based on this background, Royal Government of Cambodia has made significant progress toward greater revenue mobilization by expanding the coverage of the tax system, enhancing tax revenue authorities including GDT and improving their tax administration. Through the technical cooperation project with JICA (Capacity Building Project for Tax Department, phase1 and 2), GDT has been trying to improve capacity of tax officers in the area of tax audit, taxpayers services, enforcement , book-keeping and accounting and so on. As a result, knowledge of tax officers on general technical issues and Japanese experiences in the area, as well as skills in accounting and book-keeping have been enhanced. Individual officers are now trying to apply the knowledge in their daily activities to improve their work effectiveness. However, in order to further increase the knowledge and change the practices and behaviors of tax officers in delivering their actual duties and services, more practices, on-the-job-training and daily advices from longer-term experts in these areas are needed. Technical training on how to improve tax audit especially in emerging industries and taxpayer’s service, as well as advices and support to build effective internal administration and human resource management as backbone for such activity and services by GDT are important. In this respect, GDT would like to request the Government of Japan to consider extending their support to the proposed project.

Based on above mentioned background and understandings, the Royal Government of Cambodia made a new technical cooperation project then the Government of Japan responded and the project was formulated described as below.

Overall goal

Tax revenue based on self-assessment regime is increased.

Project Purpose:

Tax collection function of the GDT is further strengthened through enhancement of self-assessment regime


  1. The institutional capacity for tax audit is strengthened.
  2. Taxpayer service is improved



1-1 To set up a task force group on Tax Audit within GDT
1-2 To identify issues to be tackled regarding Tax Audit practices
1-3 To examine procedure for information and its management necessary to effectively conduct tax collection (audit and enforcement) 、such as more comprehensive records on enterprises and their tax payment
1-4 To revise and /or create new guidelines/ manuals for different types of tax audit practices based on the revision of existing Audit Manual(s)
1-5 To formulate the training program(s) for GDT officers (both new and existing) for Tax Audit practices based on the revision of existing training material(s)
1-6 To set up an implementation structure, including designation of lectures from other departments within GDT, of the above training program(s).
1-7 To provide training course(s) mentioned above and /or OJTs on Tax Audit practices.
1-8 To include experiences and lessons learned through the above training(s) in the revised of the guideline(s) mentioned in Activity 1-4
1-9 To provide advices and /or seminars on emerging issues when necessary.


2-1 To set up a task force group for the Project on Taxpayer Service within GDT.
2-2 To review an action Plan (approved by GDT) for the improvement of Taxpayer Services and identify issues to be tackled by the Project.
2-3 To provide training course(s) and /or OJTs on the improvement of Taxpayer service.
2-4 To strengthen public relations (PR) activities for taxpayers through the creation and /or updating of GDT’s websites
2-5 To make analysis on complaints from taxpayers and reflect on practices through the dialogue with private sectors.


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