Who is small taxpayer

Who is small taxpayer ?

Small taxpayers are sole proprietorships or partnerships that:

• 1.Have annual turnover of from KHR 250 million to KHR 700 million ( approximate USD 62,500 to USD 175,000); or
• 2.Have turnover of at least KHR 60 million ( approximate USD 15,000) for any three-month period ending in the current calendar year; or
• 3.Expect turnover for the next three-month period to be at least KHR 60 million ( approximate USD 15,000); or
• 4.Participate in any bidding or quotation for the supply of goods or services, including market stall management ( Khmer language “Phasi”).

For Small Taxpayers, you will patent tax KHR 400,000 ( approximate USD 100). Read more about: Small, Medium and Large Taxpayer.