Tax Rigistration

Cambodian Tax System

 

1. Small Taxpayers

You are a small taxpayer if…

• You registered as a sole proprietorship or a partnership and
• Your annual turnover is between $62,500 dollars and $175,000 dollars or
• Your taxable turnover of 3 consecutive months (no matter when during the tax year) exceed 15k or
• You expect a taxable turnover of 15k or more for the next three consecutive months or
• You participate in any bidding or quotation for supply of goods or services 

2. Medium Taxpayers

You are a medium taxpayer if…

• Your annual turnover is between from 175k to 500k dollars or
• You incorporated as a legal entity or
• You are a sub-national government institution, an association or a non-governmental organization

3. Large Taxpayers

You are a large taxpayer if…

• Your annual turnover exceeds 500k dollars or
• You are a subsidiary or a branch of foreign company or
• You registered as Qualified Investment Project, which is approved by the Council for the Development of Cambodia or
• You are a government institution, a foreign consulate or embassy, an international organization, or a technical cooperation agency

4. Prerequisite and required documents

Prerequisite

• Have completed the whole registration process at the Ministry of Commerce

Required documents

• ID card or passport of the shareholders
• Company documents given by the MoC – Memorandum and Articles of Association, Certificate of Incorporation
• Bank account details
• Office rental contract
• Property tax receipt
• Residency permit for non-cambodian business owners
• Prove of expertise like consulting, accountancy, taxation…
• Contact details of the shareholder

5. Register to the tax ministry

You have 2 weeks once your application is approved to go to the General Department of Taxation and register. You need to present two documents to register as a taxpayer, which are going to be approved and stamped:

• The Memorandum and Articles of Association
• Your certificate of Incorporation

This will permit to get you registered for

• the Taxpayer Identification Number : this is the number which refers you as a taxpayer with the authorities
• the Patent tax
• the VAT tax.

Note that the registration process takes place at the General Department of Taxation which is under the Ministry of Economy and Finance, while the payment of taxes needs to be done at the branch of taxation in one of tax offices of the city.
Then, you will have to print and fill tax return forms for every tax you should pay. As there is no online system yet, you need to bring these forms to the Tax Ministry.