Taxpayers

Classification criteria

Prakas No. 025 (Previous)

Prakas No.009 (New)

Small

. Annual turnover from KHR 250M to KHR 700M (~US$ 62,500 to US$ 175,000)

. Three consecutive months turnover or

expected three consecutive months turnover more than KHR 60M (~US$ 15,000) within the calendar year.

. Sole proprietorship or partnership and

. Participation in any bidding or quotation for supply of goods services

. For taxpayers in agriculture, service and commercial sectors: annual turnover from KHR 250M to KHR 1,000M (~US$62,500 to US$250,000) or;

. For taxpayers in industrial sector: annual turnover from KHR 250M to KHR 1,600M (~US$62500 to US$400,000) or;

. Three consecutive months turnovers or expected three consecutive months turnover more than KHR 60M (~US$15,000) within the calendar year; or

. Sole proprietorship or partnership; or

. Participation in any bidding or quotation for supply of goods or services.

Medium

. Enterprise with annual turnover from KHR 700M to KHR 4,000M (~US$175,000 to US$1,000,000);

. Enterprise which are incorporated as legal entitles, representative offices;

. National and sub-national government institutions, all types of organizations or association including governmental organization and;

. Foreign embassies and consulates, international organizations and technical cooperation agencies of other counties.

. For taxpayers in agriculture sector: Annual turnover from KHR 1,000M to 4,000M (~US$250,000 to US$1,000,000)

. For taxpayers in services and commercial sectors: Annual turnover from KHR 1,000M to 6,000M (~US$250,000 to US$1,500,000) or;

. For taxpayer in industrial sector: annual turnover from KHR 1,600M to KHR 8,000M (~US$400,000 to US$2,000,000)

. Enterprise which are incorporate as legal entitles, representative offices; or

. National and sub-national government institutions, all type of organizations or associations including non-government organizations; or

. Foreign embassies and consulates; international agencies of other countries.

Large

. Enterprises with annual turnover above KHR 4,000M (~US$1,000,000)

. Subsidiaries of multinational companies, branch of foreign companies; and

. Enterprise registered as Qualified Investment Projects.

. For Taxpayers in agriculture sectors: annual turnover above KHR 4,000M (~US$1,000,000); or

. For taxpayer in service and commercial sectors: annual turnover above KHR 6,000M (~US$1,500,000); or

. For taxpayers in industrial sector: annual turnover above KHR 8,000M (~US$2,000,000) or;

. Subsidiaries of multinational companies, branches of foreign companies; or

. Enterprise registered as Qualified Investment Projects.