The headline rule
Tax returns in Cambodia are filed in KHR. Foreign-currency amounts must therefore be translated, and the GDT expects the official MEF rate to be used unless a specific regulation allows otherwise.
Monthly versus annual returns
For monthly returns such as VAT, withholding, and prepayment of tax on income, use the MEF rate of the transaction date. For the annual Tax on Income return, balance-sheet items are typically translated at the year-end rate while P&L items are translated at the date of the transaction or a reasonable approximation such as the monthly average.
Documentation
Keep a clear audit trail: the source of the rate, the date, and the calculation. The GDT is increasingly digital and inspectors do request supporting evidence for translations during desk audits.
អត្ថបទនេះមានប្រយោជន៍មែនទេ? ចែករំលែកជាមួយក្រុមរបស់អ្នក ឬ ផ្ញើមតិមកយើង។