VAT​ E-Commerce​ Tax​ Payment​

E-Commerce Tax System on the GDT website

Payment with ABA PAY

Non-Resident Taxpayers can use their representatives or any registered tax agents to facilitate the payment directly to GDT with ABA PAY from local e payment bank.

1. Access the E-Commerce Tax System on the GDT Website
2. Click the “Pay Tax” Button and select “ABA PAY”
3. Paid directly from an ABA account by scanning the displayed QR code with the ABA Mobile app

E-Payment with Debit/Credit Card

1. Access the E-Commerce Tax System on the GDT Website
2. Click the “Pay Tax” Button, the system will then display the total due amount of VAT to be paid
3. Select “Debit/Credit Card” for instant online payment, which is also applicable to zero-tax payments.

_Note:

• KHR 2,000 is chargeable if the tax is categorized under Zero Tax Payment
• Merchant Discount Rate (MDR) is chargeable for payment by Debit/Credit of other banks

Inward Telegraphic Transfer (Swift Transfer)

1. Fill in the due VAT amount in form P101 or the tax payment application printed from the E-Commerce tax system
2. Transfer money (including tax amount, other fee charges, and fluctuating exchange rate) to ABA Bank, the partner bank of GDT as detailed in * Required information for receiving international SWIFT transfer* at least 3 working days before the tax deadline.
3. Email abataxsupport@remove-this.ababank.com, attached with the filled-out Form P101 or the tax payment application for VAT with the remittance reference.
4. After completing the payment, the Bank will send the soft file of the tax payment receipt to taxpayers. Taxpayers can also check in the GDT system as its status will be updated from “Not Paid” to “Paid”

_Note:

• ITT fee: 0.10% (min USD10.00 to be debited from the inward amount before conversion to KHR)
• Insufficient funds cannot proceed with tax transaction.
• The payment application must be sent to ABA at least 3 working days before the tax deadline.
• Payment made after 4:00 PM or on non-business days will be processed on the next business day.