- Wholesale, retail, and repair
- Accommodation and food services
- Handicrafts
- Agricultural communities
1. Micro Enterprises
Micro enterprises that voluntarily register between 2023 and 2028 are eligible for:
- Exemption from tax registration fees
- Exemption from fees for updating information
- Exemption from fees for printing registration identification cards
Small enterprises that voluntarily register between 2023 and 2028 are eligible for:
- Waiver of penalties and tax liabilities, including tax amounts, additional tax, interest, and fines related to past non-compliance prior to voluntary tax registration
- Exemption from tax registration fees, fees for updating information, and fees for printing registration identification cards
- Exemption from patent tax in the year of registration
- Exemption from patent tax for the two years following registration if completed in 2024 or 2025
- Exemption from prepayment of tax on income, tax on income, and minimum tax for two years starting from the year of tax registration and the following year
Medium enterprises that voluntarily register between 2024 and 2025 are eligible for:
- Waiver of penalties and tax liabilities, including tax amounts, additional tax, interest, and fines related to past non-compliance prior to voluntary tax registration
- Exemption from patent tax in the year of registration
- Exemption from patent tax for the two years following registration if completed in 2024 or 2025
- Exemption from prepayment of tax on income, tax on income, and minimum tax for two years starting from the year of tax registration and the following year
- MSMEs must operate within the specified priority sectors and voluntarily register as outlined above.
- Registration will not be considered voluntary if MSMEs are unilaterally registered by the Tax Administration after failing to register within 15 days of receiving a second invitation from the Tax Administration.
This legal brief is based on recent instructions from the tax authority and is intended for general informational purposes only. It does not substitute for professional tax advice. As a tax consulting firm, we recommend discussing your specific situation with one of our qualified tax professionals to ensure compliance. Our company cannot be held responsible for any consequences resulting from reliance solely on this content without our expert consultation.
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