{"id":1470,"date":"2021-05-10T06:06:53","date_gmt":"2021-05-10T06:06:53","guid":{"rendered":"https:\/\/khmersme.pegotec.pro\/?page_id=1470"},"modified":"2025-02-21T17:35:36","modified_gmt":"2025-02-21T10:35:36","slug":"tax","status":"publish","type":"page","link":"https:\/\/www.khmersme.gov.kh\/en\/laws-and-regulations\/tax\/","title":{"rendered":"Tax"},"content":{"rendered":"\n<p>Taxation is a difficult policy area for Micro, Small and Medium Enterprises (MSMEs) but one which requires careful attention. MSMEs have many concerns&nbsp;about&nbsp;tax matters, for example:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Indirect taxation (Value Added Tax),&nbsp;<\/li>\n\n\n\n<li>Direct taxation (income, capital, double taxation, etc.),&nbsp;<\/li>\n\n\n\n<li>Tax compliance costs, and&nbsp;<\/li>\n\n\n\n<li>the administration of tax compliance processes, and <\/li>\n\n\n\n<li>type of taxpayer. <\/li>\n<\/ul>\n\n\n\n<div style=\"height:37px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Type of taxpayer<\/strong><\/p>\n\n\n\n<p>After registering your business registration with the Ministry of Commerce, you must also register your Tax Registration with the General Department of Taxation. All Business owners are obliged\/responsible in paying their tax, contributing to the national budget in accordance to Self-Assessment \/ Self-declared regime based on the annual turnover of the business\/Enterprise.<\/p>\n\n\n\n<p>Self-declared taxpayer is classified into 3 classifications:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"572\" src=\"https:\/\/www.khmersme.gov.kh\/wp-content\/uploads\/2024\/07\/Screenshot-2024-07-27-at-10.07.53\u202fPM-1024x572.png\" alt=\"Tax\" class=\"wp-image-8365\" style=\"width:776px;height:auto\" srcset=\"https:\/\/www.khmersme.gov.kh\/wp-content\/uploads\/2024\/07\/Screenshot-2024-07-27-at-10.07.53\u202fPM-1024x572.png 1024w, https:\/\/www.khmersme.gov.kh\/wp-content\/uploads\/2024\/07\/Screenshot-2024-07-27-at-10.07.53\u202fPM-300x167.png 300w, https:\/\/www.khmersme.gov.kh\/wp-content\/uploads\/2024\/07\/Screenshot-2024-07-27-at-10.07.53\u202fPM-768x429.png 768w, https:\/\/www.khmersme.gov.kh\/wp-content\/uploads\/2024\/07\/Screenshot-2024-07-27-at-10.07.53\u202fPM-717x400.png 717w, https:\/\/www.khmersme.gov.kh\/wp-content\/uploads\/2024\/07\/Screenshot-2024-07-27-at-10.07.53\u202fPM-1200x670.png 1200w, https:\/\/www.khmersme.gov.kh\/wp-content\/uploads\/2024\/07\/Screenshot-2024-07-27-at-10.07.53\u202fPM.png 1476w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>For detail information on taxpayer classification please access through the<a href=\"https:\/\/www.tax.gov.kh\/en\/tax-payer\" target=\"_blank\" rel=\"noreferrer noopener\"> link here<\/a><\/p>\n\n\n\n<p>Here, you can access the information that you need about government regulations on taxation and to learn more about your tax obligations&nbsp;and rights&nbsp;as a business owner&nbsp;in Cambodia.&nbsp;&nbsp;If you are still unsure on the required steps you can find help from specialised service providers (See the&nbsp;<a href=\"https:\/\/www.khmersme.gov.kh\/en\/startup-business\/service-providers\/\" target=\"_blank\" rel=\"noreferrer noopener\">Service Providers<\/a>&nbsp;section).<\/p>\n\n\n\n<p>The most important <strong>Government Regulations on Taxation for (MSMEs)<\/strong>&nbsp;are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>SME&nbsp;tax incentives scheme<\/strong>&nbsp;(from Oct 2018)\u2013&nbsp;<a href=\"http:\/\/v1.customs.gov.kh\/wp-content\/uploads\/2019\/09\/Anukret_124_%E1%9E%9B%E1%9E%BE%E1%9E%80%E1%9E%91%E1%9E%B9%E1%9E%80%E1%9E%85%E1%9E%B7%E1%9E%8F%E1%9F%92%E1%9E%8F_SMEs_%E1%9E%95%E1%9F%92%E1%9E%93%E1%9F%82%E1%9E%80%E1%9E%96%E1%9E%93%E1%9F%92%E1%9E%92%E1%9E%8A%E1%9E%B6%E1%9E%9A-2.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Sub-decree N.124&nbsp;<\/a>provides a tax exemption from the tax on income for 3 to 5 years and provides additional incentives for deductible expenditures for 6 priority sectors including Agricultural or agro-agricultural products, Food manufacturing\u200b and processing, Manufacturing of local consumable goods,&nbsp;waste recycling and production of goods for the tourism sector, Manufacturing of finished products, spare parts or assembling parts to supply other manufacturers, Research and Development (R&amp;D) associated with IT or the supply of IT-based services and Enterprises located in SME Cluster Zones and Enterprises developing the Cluster Zone.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Customs <\/strong>(<a href=\"https:\/\/api.customs.gov.kh\/wp-content\/uploads\/2019\/09\/Anukret_50_%E1%9E%9B%E1%9E%BE%E1%9E%80%E1%9E%91%E1%9E%B9%E1%9E%80%E1%9E%85%E1%9E%B7%E1%9E%8F%E1%9F%92%E1%9E%8F_SMEs_%E1%9E%95%E1%9F%92%E1%9E%93%E1%9F%82%E1%9E%80%E1%9E%82%E1%9E%99.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Sub-Decree N.50<\/a>):on 25 March 2019, a new&nbsp;customs incentive was announced. SMEs in the following priority sectors (domestic sellers, Special Economic Zones (SEZ), exporting or supporting export, portable&nbsp;water, and in the IT sector) may obtain a customs duty exemption on imports of production equipment, construction equipment, and raw materials\/other production inputs.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tax Incentive on Voluntary Registration <\/strong>(<a href=\"https:\/\/data.opendevelopmentmekong.net\/dataset\/3f5b8832-5056-4a69-9087-152885a0ebe6\/resource\/c210ae17-5b18-4dc8-8921-6c1e177ee84e\/download\/sub-decree_no.17_sme-voluntarily-register-for-tax_en___07.02.2017.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Sub-Decree N.17<\/a>)&nbsp;defines the tax incentive mechanism to be provided to small and medium-sized enterprises for encouraging them to voluntarily register themselves for the tax&nbsp;to&nbsp;create a transparent and&nbsp;fair&nbsp;tax system.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.khmersme.gov.kh\/wp-content\/uploads\/2024\/07\/Sub-Decree-113-Tax-Incentive-for-Informal-Economy_0524.pdf\"><strong>Sub-Decree No. 113<\/strong> <\/a>on Tax Incentives for Informal Economic Development, applicable to micro, small and medium enterprises (MSMEs) who voluntarily register for tax on enterprises, including: (1) Wholesale, retail and repair (2) accommodation and food services, (3) handicrafts and (4) agricultural communities.<\/li>\n<\/ul>\n\n\n\n<p>For more information about taxation and obligation, please check official website of <a href=\"https:\/\/www.tax.gov.kh\/en\" target=\"_blank\" rel=\"noreferrer noopener\">the General Department of Taxation<\/a><\/p>\n\n\n\n<div style=\"height:90px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Taxation is a difficult policy area for Micro, Small and Medium Enterprises (MSMEs) but one which requires careful attention. MSMEs have many concerns&nbsp;about&nbsp;tax matters, for example:&nbsp; Type of taxpayer After registering your business registration with the Ministry of Commerce, you must also register your Tax Registration with the General Department of Taxation. All Business owners [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":77,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1470","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax - KHMERSME<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.khmersme.gov.kh\/en\/laws-and-regulations\/tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax - KHMERSME\" \/>\n<meta property=\"og:description\" content=\"Taxation is a difficult policy area for Micro, Small and Medium Enterprises (MSMEs) but one which requires careful attention. 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