EU/PAT II, 2020-2022 - Tax Cooperation - 2022 Sida's contribution: Tax Cooperation II EU/PAT II, 2020-2022 - Tax Cooperation Sida together with the EU (through delegated funding) are financing a capacity suppport to the General Department of Taxation in Cambodia. The support is implemented by the Swedish Tax Agency, STA, through the project named "Cooperation Agreement between the General Department of Taxation and the Swedish Tax Agency" in Cambodia during the period 2020-2022. 

The intervention aims to modernize the domestic revenue collection system to respond to the changing socio-economic environment focusing on the following areas: 1) Risk Management and Cash Sector; 2) Taxpayer Service; 3) Personal Income Tax and Capital Gain; 4) Small, Medium and Large Taxpayer strategic issues and; 5) Forum for Tax System Reform issues.

The support is part of the second phase of the Sida/EU financed programme PAT II (Partnership for Accountability and Transparency, GD decision 2019-003682). PAT is to strengthen demand for and supply of public transparency and accountability through institutional capacity development. 

The total budget of the intervention, financed by Sida/EU is SEK 14 600 000. Sida tillsammans med EU (genom delegerad finansiering till Sida) stödjer stärkandet av kapaciteten hos Kambodjas skatteverk, General Department of Taxation, GDT. Svenska Skatteverket, SKV, genomför projektet tillsammans med GDT, "Cooperation Agreement between General Department of Taxation and the Swedish Tax Agency” i Kambodja under perioden 2020-2022. 

Insatsen syftar till att modernisera det nationella systemet för inhemsk skattehantering för att svara på förändrade socioekonomiska förhållanden i Kambodja med fokus på följande områden: 1) Risk- och kontanthantering; 2) Tjänster för skattebetalare; 3) Personlig inkomstskatt (PIT) och kapitalvinstskatt (CGT); 4) Strategiska skattefrågor kopplade till små, medelstora och stora företag och; 5) Forum för skattesystemreformfrågor. 

Stödet till GDT är en del av den andra fasen av en större finansiering från Sida/EU (Partnership for Accountability and Transparency, PAT II, GD-beslut 2019-003682) som har som delmål att stärka efterfrågan på och tillgången till ansvarsutkrävande i den offentliga sektorn genom institituionell kapacitetsutveckling.

Den totala budgeten finansierad av Sida/EU är SEK 14 600 000. The intervention forms one part of the Partnership for Accountability and Transparency (PAT) II programme. The PAT programme aims to complement EU's sector budget support to the PFM reform with the objective to facilitate "an enabling environment for the PFM reform by strengthened demand for and supply of public transparency and accountability through institutional capacity development". 
The overall objective for the intervention in the area of revenue mobilization is "to modernize the domestic revenue collection system to respond to the changing socio-economic environment (RMS II)".
GDT and STA will collaborate in four different components and a fifth component will also involve Department of Economic Policy within MEF.
The expected outcomes per component are:
Component 1: Risk Management and Cash Sector:
- GDT works in a structured way with prioritised voluntary compliance and risks supporting fair competition
- Increased knowledge experience within GDT about how Compliance Risk Management - on strategic as well as operational level - can enhance taxpayer compliance
Component 2: Taxpayer Service
- Taxpayers in Cambodia are in general satisfied with the interaction with GDT in order to get service/information
- Increased experience and strengthened knowledge within GDT about how taxpayer services contribute to increased voluntary compliance by improved information and transparency
Component 3: Personal Income Tax (PIT) and Capital Gains Tax (CGT)
- Concerned citizens of Cambodia are filing CGT
Component 4: Small, Medium and Large taxpayers – strategic issues
- Increased experience and strengthened knowledge about the taxpayers' perception of their buisness processes and how tax administration can support their voluntary compliance for a fair and growing economy is used in GDT's planning
Component 5: Forum for Tax System Reform Issues
- Increased cooperation between MEF and GDT in Tax System Reform matters