Tax compliance requires appropriate technical knowledge, accurate documentation and timely communication with the tax administration. Many entities therefore engage professional service providers to assist with their tax obligations.
However, where a service provider acts as a tax agent, the entity should verify that the service provider holds a valid tax-agent licence issued by the General Department of Taxation (“GDT”).
Please download here for the list of Authorized Tax Agent 2025.
Understanding the role of an authorized tax agent
Article 3 of Prakas No. 230 MEF.PrK defines a tax service agent as a person who has received a tax-agent licence from the tax administration. The Prakas establishes prescribed conditions and a licensing process for persons seeking to provide tax-agent services in Cambodia.
What does an authorized tax agent do?
An authorized tax agent provides tax-agent services within the authority given by the taxpayer and the regulatory framework established by the Prakas. The Prakas governs the agent’s licensing, duties and conduct, and also sets out responsibilities relevant to taxpayers and other concerned persons.
In particular, Article 9 prescribes duties of tax agents, while Articles 11 to 15 address licence validity and renewal, suspension or revocation, licence fees, cancellation or withdrawal, and penalties. These provisions place authorized agents within a formal regulatory and enforcement framework administered by the GDT.
Article 11 states that a tax-agent licence is valid for two years. A renewal application must be submitted at least 30 days before the licence expires. The Prakas also permits suspension or revocation in specified circumstances and provides for penalties where applicable.
Why should an entity select only an authorized tax agent?
1. Legal authorization
A valid licence confirms that the service provider has been authorized by the GDT to operate as a tax service agent. Selecting a provider that is not licensed would bypass the licensing framework established by Prakas No. 230.
2. Regulatory accountability
Authorized tax agents are subject to prescribed duties, a two-year licence term, renewal requirements, GDT oversight, suspension or revocation provisions, and penalties under the Prakas. This provides a clearer basis for regulatory accountability than using an unlicensed provider.
3. Verifiable licence status
The GDT notification identifies each authorized agent by its legal name, Tax Identification Number (“TIN”) and tax-agent licence number. These details allow a taxpayer to confirm that the provider named in an engagement letter, invoice or other document is the same legal entity licensed by the GDT.
4. Protection of the taxpayer’s compliance process
The Prakas separately addresses responsibilities connected with the taxpayer and the tax agent. As a sound governance measure, an entity should therefore continue to review the information provided to its agent, retain appropriate approval over tax submissions and maintain complete supporting records.
Official list of authorized tax agents in Cambodia 2026
The attached GDT notification publishes the names of companies and enterprises recorded as having received tax-agent licences. The table is expressly stated to be current as of 17 November 2025 and includes the following information:
- Name of the company or enterprise in Khmer and English;
- Tax Identification Number; and
- Tax-agent licence number.
The notification contains 389 entries. Because a licence is valid for two years and may subsequently be renewed, suspended, revoked, cancelled or withdrawn, the latest licence status should be verified before an entity appoints or renews an engagement with a tax agent.
VSD Audit and Assurance Co., Ltd. is included in the official list
VSD Audit and Assurance Co., Ltd. appears at No. 236 in the official GDT list. The information below is reproduced from page 11 of the notification:
| Information | Official listing |
| Authorized tax agent | VSD AUDIT AND ASSURANCE CO., LTD. |
| List number | 236 |
| TIN | K004-902500968 |
| Tax-agent licence number | TA202506046 |
VSD’s inclusion confirms that VSD was recorded by the GDT as a tax-agent licence holder in the official list current as of 17 November 2025. Current status should still be verified at the date of appointment, as required for any listed agent.
Please download here for the list of Authorized Tax Agent 2025.
What should an entity verify before appointing a tax agent?
Before appointing a tax agent, an entity should:
- Compare the provider’s legal name, TIN and licence number with the official GDT list;
- Verify the licence using the QR code or other verification mechanism made available by the GDT;
- Confirm that the licence remains valid at the engagement date;
- Clearly document the scope of the tax-agent engagement and the authority granted to the agent; and
- Maintain internal review and approval over tax information and submissions.
Verification should be performed at the engagement date rather than relying solely on an old licence copy, company profile or promotional material. This is particularly important because the Prakas provides a two-year licence term and mechanisms for renewal, suspension, revocation, cancellation or withdrawal.
Source documents
1. Law on Taxation, promulgated by Royal Kram No. NS/RKM/0523/004 dated 16 May 2023, as cited in the attached GDT notification. The full Law was not provided for this article.
2. Ministry of Economy and Finance, Prakas No. 230 MEF.PrK dated 23 March 2022 on Tax Service Agents.
3. General Department of Taxation, Notification on the name list of companies or enterprises that received tax-agent licences, list current as of 17 November 2025.
Disclaimer. This article provides general information based on the attached Prakas and GDT notification. The Law on Taxation is referenced only to the extent cited in the notification because the full Law was not provided. Inclusion in the official list confirms that an agent was recorded in the list as of 17 November 2025; it is not a ranking, endorsement or guarantee of a particular service outcome. Current licence status should be verified before appointment.
