Introduction: Tax Season Doesn’t Have to Be Stressful

If you're a business owner in Cambodia, you know how overwhelming it can be to prepare monthly tax declarations and TOI (Tax on Income) reports each year.

Between gathering sales data, calculating VAT, creating financial statements, and filing on time with the General Department of Taxation (GDT)—it’s easy to get lost, make mistakes, or miss deadlines.

But here’s the good news: with the right ERP software, you can automate most of it—and file taxes with just a few clicks. In this article, we’ll show you how businesses in Cambodia are using platforms like MAQSU ERP to file TOI and E-Filing reports with ease.

What Is E-Filing in Cambodia?

E-Filing is the GDT’s online system that allows registered businesses to:

• Submit monthly tax declarations (VAT, Withholding Tax, etc.)
   
• File annual Tax on Income (TOI)
   
• Upload required financial reports and supporting documents

E-Filing saves time, reduces paperwork, and makes compliance easier—but it still requires accurate, organized financial data.

That’s where ERP software comes in.

Why Use ERP Software for E-Filing and TOI?

ERP (Enterprise Resource Planning) software like MAQSU acts as the digital brain of your business. Instead of tracking your income, expenses, stock, payroll, and assets in separate spreadsheets, ERP brings everything together.

With all your data in one system, MAQSU can:

• Automatically calculate monthly VAT
   
• Generate CIFRS/IFRS-standard financial reports
   
• Prepare TOI reports with all required adjustments
   
• Export files in GDT-friendly formats for E-Filing
   
• Store backup data for audits or future reference

Step-by-Step: How to File TOI & Monthly Taxes Automatically Using Software

Here’s how MAQSU (or a similar ERP) simplifies your Cambodian tax process:

Step 1: Record All Transactions in Real-Time

Throughout the year, your ERP should track:

• Sales and revenue
   
• Purchases and supplier invoices
   
• Salary and payroll deductions
   
• Business expenses (office, utilities, logistics, etc.)
   
• Fixed asset purchases and depreciation

In MAQSU, all of this is linked to your general ledger and prepared for reporting automatically.

Step 2: Generate Monthly Tax Reports

At the end of each month, MAQSU can generate:

• VAT Reports: Separated into input and output tax
   
• Withholding Tax Reports: For contractor/supplier payments
   
• Payroll Tax Reports: For salary and fringe benefit taxes

All reports are available for export as Excel or PDF, ready for upload to the GDT portal.

Step 3: Prepare Your TOI Report Automatically

Before the March 31st deadline, MAQSU guides you through:

• Auto-generating your Profit & Loss Statement
   
• Creating a full Balance Sheet
   
• Recording non-deductible expenses and loss carry-forwards
   
• Calculating depreciation using local tax rates
   
• Creating Retained Earnings and Cash Flow Statements

All these documents are needed to complete your TOI tax filing.

📤 One click = all files exported in the format accepted by GDT

Step 4: File Through GDT’s E-Filing Portal

Once reports are exported:

• Log in to efiling.tax.gov.kh
   
• Choose the appropriate tax declaration (monthly or yearly)
   
• Upload your reports (PDF/Excel)
   
• Confirm and submit
   
• Download your receipt/confirmation

With MAQSU, your reports are already formatted to match E-Filing requirements.

Bonus: What Reports Are Included in TOI?

To file TOI successfully, you'll need to prepare and submit:

• Income Statement (Profit & Loss)
   
• Balance Sheet
   
• Fixed Asset Register
   
• Depreciation Schedule
   
• Withholding Tax Summary
   
• Retained Earnings Statement
   
• Notes to Financial Statements (if applicable)

MAQSU provides templates and auto-calculates each of these based on your real-time data.

Who Can Use MAQSU for Tax Automation?

• 🏭 Factories and manufacturers (TOI + VAT + cost tracking)
   
• 🏪 Retailers and wholesalers (stock + VAT reports)
   
• 🏢 Construction and real estate firms
   
• 🧑‍⚕️ Clinics, schools, restaurants
   
• 📦 Import/export or logistics companies
   
• 📱 SMEs ready to upgrade from Excel

If you generate invoices, pay tax, and want to keep growing, MAQSU ERP is for you.

Want to Automate Your Taxes with MAQSU?

No more panic in March. No more missed deadlines. Just clean reports, accurate data, and full tax confidence.

Make tax season easier—for good. More Information.