The Annual Declaration of Commercial Enterprise (ADCE) is a mandatory statutory filing applicable to all commercial entities registered in Cambodia. The ADCE enables the Ministry of Commerce (MOC) to maintain accurate and up-to-date information on legal entities operating in the country.
The ADCE must be submitted online within 90 days following the completion of the 12th month from the enterprise’s incorporation date. This recurring filing requirement supports the MOC’s ongoing monitoring and assessment of commercial activities. Failure to submit the ADCE within the prescribed timeframe results in an administrative penalty of KHR 2,000,000 (approximately USD 500) for each year of non-compliance.
We recommend that enterprises review their incorporation dates and ensure timely ADCE filings to avoid penalties and maintain good regulatory standing.

Our Audit, Tax & Accounting Expert

Ms. Haing Sivtieng, MIPA, MBA                                 
Tax & Accounting Partner                                          
Mobile: +855 89 777 589

Mr. Keat Heng, ACCA, CPA, FCCA
Audit Partner
Mobile : +855 12 753 257
E-mail : info@krestoncambodia.com
Website : www.krestoncambodia.com