Cambodia's General Department of Taxation (GDT) has issued Notification No. 7175 of 16 April 2021, which provides an extension for return and payment deadlines due to a COVID-19 lockdown instituted from 15 April 2021 to 28 April 2021. This includes that the return filing and payment deadlines for taxes accruing in March 2021 and due in April 2021 are extended to 15 May 2021 for taxpayers that h…