Phnom Penh: Prime Minister Hun Sen agreed with the statement of Mr. Kong Vibol, Director General of the General Department of Taxation, that no other tax system is as easy as Cambodian tax, which can be discussed and agreed upon.
The Prime Minister’s statement was made on the occasion of the official inauguration of the headquarters building of the General Department of Taxation of the Ministry of Economy and Finance in Chroy Changvar District, Phnom Penh on May 21, 2026.
Speaking on that occasion, the Prime Minister wanted to change the mindset so that taxpayers do not think that they are criminals or wrongdoers, and that the tax authorities are the ones who catch the wrongdoers. In this sense, Samdech wants to have mutual trust, while paying taxes is an individual obligation. Taxpayers pay so that the state can use it to build resources and build more social infrastructure, which is like participating in nation-building.
In that, Samdech Thib Dei claimed that if Cambodia does not have a tax collection system and relies on external income or aid, it will not happen. It must be internalized and the state will invest in roads, administrative infrastructure, etc.
Samdech Thib Dei Hun Manet said, “Organizing taxes and customs to be more efficient, transparent, and effective, how to help in this tax collection system that customers, taxpayers can easily and trust, tax officials are not difficult. So when we stop talking about sins, we talk about obligations, understanding each other when it is easy. I believe and agree with His Excellency Kong Vibol said that no country’s tax system is as easy as Cambodia’s, where we can discuss and reach an understanding. I live in the United States, and it’s very tough.”
The King also recalled the United States, where he lived and studied, and saw that the understanding on tax matters there depended only on the law.
In addition, the King emphasized that, however, understanding is a transitional stage. At some point, everyone, both taxpayers and tax officials, will understand the same obligations and responsibilities. Less understanding, more equality.
