Taxpayers in Cambodia

I. How many types of taxpayers are in there Cambodia? What are they?
  • There are three types of taxpayers in Cambodia.
    • Small taxpayers
    • Medium taxpayers
    • Large taxpayers
II. How to define taxpayers in Cambodia?
  • Small taxpayers
    • Annual income from 250 Millions KHR to 700 Millions KHR  or
    • Earn income 60 Millions KHR in within 3 months or
    • Expected to earn 60 Millions KHR in within 3 months or
    • Involved with bidding.
  • Medium taxpayers
    • ​Annual turnover from 700 Million KHR to 4 000 Million KHR or
    • Registered companies or legal entities or
    • Government and Sub-national government institutions, associations and non-government organizations or
    • Foreign diplomatic and consular missions, international organizations and agencies.
  • Large taxpayers
    • ​Annual turnover exceeds 4000 Million KHR or
    • Branch of foreign companies or
    • Enterprises registered as Qualified Investment Project (QIP).
III. Tax Obligations
  • Small taxpayers
    • Register with tax administrations within 15 (fifteen) working days after carrying out the operation or reception of approval letter of registration
    • Maintain simplified books of account: this will help small enterprises or family businesses to record daily transactions and the books of account include book of purchase, book of sale, and book of stock.
    • Submit tax declaration and pay various taxes as follows:
    • Monthly tax (pay tax and submit tax declaration from 01st to 20th of the following month) 
      • Withholding tax: taxpayers is exempted from withholding agent obligation except withholding tax on movable property and immovable property rental at the rate of 10%
      • Prepayment on profit tax: prepayment shall be paid monthly at the rate of 1% of turnovers inclusive of various taxes except values added tax
      • Value Added Tax: shall be paid each month allowed input tax credits 80% for calculation with the output tax, even if accompanied with or without invoices
      • Tax on salary: for any enterprise that carry employment activities
    • Annual tax
      • Stamp tax: for logos and advertising signs based on the reality of business 
      • Patent Tax: 400, 000 (four hundred thousand) Riel each business activity per year 
      • Income tax: taxable income of any year shall be calculated on a formula: net profits of the year deduct costs of goods/services sold, expenses, and non-current assets installments.
      • Minimum tax: is determined at the rate of 1% of annual turnovers inclusive all taxes except VAT.
      • Other taxes: taxpayers shall pay all taxes based on business reality
  • Medium & Large taxpayers
    • ​Register with the tax administration
    • File tax returns and provide information as required by the tax provisions
    • Pay taxes by the due date
    • Keep and maintain books of account, legal documents, and other documents and present them to the tax administration
    • Present to the tax administration according to the date specified in the letter of notification of the tax administration
    • Pay taxes, additional taxes, and interest as determined by the tax administration by the date as stated in the tax provisions or as notified in writing by the tax administration
    • Be truthful in fulfilling tax obligations
    • Be cooperative with the tax administration in order to meet tax obligations
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