Cambodia's General Department of Taxation has announced Notification No. 22081 of 22 September 2020 on the extension of the deadline for e-filing. The notification delays mandatory e-filing of monthly tax returns for medium-sized and large taxpayers until 1 January 2021. Originally to apply from June 2020, the mandatory e-filing was previously delayed to September 2020. Taxpayers that have voluntarily begun using the e-filing system for monthly returns may continue to do so.