CHHAY Cheaheng is the Deputy Director of the Large Taxpayer Department of the General Department of Taxation. He has been working as a tax officer with the Department of Taxation since 2000 and is also an active member of the tax reform working group, which is involved in tax amendment law and regulations. Throughout the period of 24 years, he has continuously contributed his knowledge and skills in the development and reform of tax administration.

Moreover, he is also one of the key persons who significantly provides input and comments in solving the tax issues and concerns raised by the private sector. Without thinking of his tiredness, he has continuously been involved in both the public and private sectors to strengthen tax compliance. Besides working, he has also devoted his spare time to be a leading taxation lecturer at the National Tax School (GDT) and the Royal University of Law and Economics (RULE) for over 17 years. He holds a Master's Degree in Financial Management and a Bachelor's Degree in Law from the RULE.