Cambodia collected 2.67 billion U.S. dollars from all sources of taxes in the first half of 2021, down 9.8 percent from 2.96 billion dollars over the same period last year, according to official statements seen on Wednesday.

The Southeast Asian country has two institutions responsible for collecting taxes. One is the General Department of Taxation (GDT), which focuses on interior taxes such as income tax, salary tax, value added tax, and property tax, and the other is the General Department of Customs and Excise (GDCE), which collects taxes on goods entering and leaving the country.

GDT's director-general Kong Vibol said in a statement that the GDT earned 1.51 billion dollars in tax revenue during the January-June period this year, down 10.6 percent year-on-year.

"The prolonged COVID-19 pandemic in 2020 and the February 20 community outbreak have severely impacted on tax collection and management," he said.

GDCE's director-general Kun Nhim said in a separate statement that the GDCE made 1.16 billion dollars in customs and excise revenue during the first half of this year, down 8.9 percent year-on-year.

He said automobiles and machinery topped the list of sources of customs and excise revenue at 42.3 percent, followed by general goods at 28 percent, petroleum at 23.5 percent, and construction materials as well as miscellaneous fees at 6.2 percent.