| Title | Prakas No. 970 on the Provision of Public Services |
| Type | Regulation |
| Issuing Agency | Ministry of Economy and FinanceMinistry of Economy and Finance |
| Issuing Date | 27/12/2012 |
UNOFFICAL TRANSLATION
- Having seen the Constitution of the Kingdom of Cambodia;
- Having seen the Royal Decree No. NS/RKT/0908/1055 dated 25 September 2008 on the Appointment of the Royal Government of the Kingdom of Cambodia;
- Having seen the Royal Kram No. 02/NS/94 dated 20 July 1994 promulgating the Law on the Organization and Functioning of the Council of Ministers;
- Having seen the Royal Kram No.NS/RKM/0196/18 dated 24 January 1996 promulgating the Law on the Establishment of the Ministry of Economy and Finance;
- Having seen the Royal Kram No. NS/RKM/0508/016 dated 13 May 2008 promulgating the Law on Public Finance System;
- Having seen the Sub‐Decree No. 04 ANKr.BK dated 20 January 2000 and the related Sub‐Decrees on the Organization and Functioning of the Ministry of Economy and Finance;
- Having seen the Sub‐DecreeNo. 82 ANkr.BK dated 16 November 1995 on the General Rule of the Public Finance;
- Having seen the Sub‐Decree No. 134 ANKr.BK dated 15 September 2008 on the Promotion of the Department of Customs and Excise, the Department of Taxation and the National Treasury of the Ministry of Economy and Finance to be the General Department of Customs and Excise of Cambodia, the General Department of Taxation and the General Department of National Treasury under the supervision of the Ministry of Economy and Finance;
- Having seen the Prakas No. 585 MEF.PrK dated 16 February 2001 on the Organization and Functioning of the FinancialIndustry Department;
- Having seen the Prakas No. 298 MEF.PrK dated 01 April 2009 on the Rectification, Organization and Functioning of the Public Procurement Department;
- Having seen the Order No. 04 BB. dated 15 November 2006 of the Royal Government on Strengthening the Management of Non‐Tax Revenue;
- Prakas No. 272 MEF.Prk dated 17 March 2011 of the Ministry of Economy and Finance on the Implementation of Payment Receipts;
- Circular No.005 MEF dated 17 March 2001 of the Ministry of Economy and Finance of the Management of Payment Receipts;
- Pursuant of the necessity of the Ministry of Economy and Finance.
Article 1:
To authorize the Ministry of Economy and Finance (the General Department of Customs and Excise of Cambodia, the General Department of Taxation, the Financial Industry Department and the Public Procurement Department) to implement the collection of revenue from the public service fee for the benefit of the national budget.
This public service list emphasizes the services fees, service duration and the validity according to each public service, as stipulated in the appendix attached with this Prakas.
The Ministry of Economy and Finance shall publicly announce, especially at the service desk, the service standard such as: fee list, document format and procedure for providing services, pertaining to the above revenue collection.
The Ministry of Economy and Finance shall set up a desk to obtain complaint, which could be accidentally filed, especially in case of breaching standard service or taking the fee more than the determined amount or any delay.
The Ministry of Economy and Finance shall be obliged to collect the revenue, be responsible for the collected revenue and transfer it to the national budget, in which it shall register in the accounting record regarding the revenue transaction and record and monitor the revenue in the chapter, account, sub‐account of the budget contents, as well as making revenue voucher.
The allocation of duties on managing and collecting revenue from the provision of public services of the Ministry of Economy and Finance shall be determined by the Prakas of the Minister of Economy and Finance.
All collection of revenue from public service fee as stipulated in the appendix attached to this Prakas shall be accompanied with payment receipts, issued by the Ministry of Economy and Finance, in compliance with the Prakas No. 272 MEF.PrK dated 17 March 2011 on the Implementation of Payment Receipts and Circular No. 005 MEF dated 17 March 2011 on the Management of Payment Receipts of the Ministry of Economy and Finance.
The Ministry of Economy and Finance shall determine the specific location and have standby official(s) with one‐stop characteristics at the determined location, in order to timely serve the publics.
The revenue‐collecting units under the supervision of the Ministry of Economy and Finance shall make report on the implementation of monthly and annual revenue, in order to submit to the Ministry of Economy and Finance prior to the 10thof the following month for the monthly report, prior to the 15th of January of the following year for the annual report.
The public service list as stipulated in the appendix of this Prakas may be subject to the amendment through the Prakas, as necessity.
Any provision contrary to this Prakas shall be null and void.
The General Secretary, Cabinet Chief, General Director, Department Chief and Chief of Relevant Units under the supervision of the Ministry of Economy and Finance shall take charge to effectively implement this Prakas from the date of signature onwards.
DEPUTY PRIME MINISTER (Initials)
MINISTER OF ECONOMY AND FINANCE
(Signature and stamp)
CC:
- General Secretariat of the Senate
- General Secretariat of the National Assembly
- Office of the Council of Ministers
- Cabinet of Samdech Akka Moha Sena Padei Techo HUN SEN
- National Audit Authority
- Relevant Ministries – Institutions
- Anti‐Corruption Unit
- All Municipal – Provincial Administrations
- Cambodia Chamber of Commerce “for informational purpose”
- As stipulated in Article 10 “for official purpose”
- Document
- Archives
Attached to Prakas No. 970 MEF.PrK dated 27 December 2012
On the Provision of Public Services of the Units under the Supervision of the Ministry of Economy and Finance
I. THE GENERAL DEPARTMENT OF CUSTOMS AND EXCISE OF CAMBODIA
|
No. |
Description |
Amount of Tax Due |
Service Fees (Riel) |
Processing Duration (Working Days) |
Validity |
|
1 |
Customs Processing Fee‐CPF |
||||
|
|
- One container from 20 feet up |
60,000 Riels |
0Riels |
1‐2 days |
|
|
|
- One custom clearance on gasoline product |
60,000 Riels |
0Riels |
1‐2 days |
|
|
|
- One custom clearance for product stored outside a container or inside a container smaller than 20 feet |
40,000 Riels |
0Riels |
1‐2 days |
|
|
2 |
Container checking fees using TH‐SCAN system |
||||
|
|
- One container smaller than 40 feet |
25 US dollars |
0Riels |
1‐2 days |
|
|
|
- One container from 40 feet up |
40 US dollars |
0Riels |
1‐2 days |
|
|
3 |
Provisional customs warehouse license fee (per year) |
20,000,000 Riels |
0Riels |
1‐2 days |
1 year |
|
4 |
Fee for storing goods in the provisional customs warehouse over due date (per day) |
0.1% of the customs calculation based |
0Riels |
Immediately |
Stored over 30 days at the airport and over 45 days outside the airport |
|
No. |
Description |
Amount of Tax Due |
Service Fees (Riel) |
Processing Duration (Working Days) |
Validity |
|
5 |
Transiting Fees |
||||
|
|
- Living cow, buffalo and Horse (per animal) |
20,000 Riels |
0Riels |
Immediately |
|
|
|
- Living pig, sheep and goat (per animal) |
5,000 Riels |
0Riels |
Immediately |
|
|
|
- Birds (chicken, duck….) (per kilogram) |
500 Riels |
0Riels |
Immediately |
|
|
|
- Fishery product (per kilogram) |
500 Riels |
0Riels |
Immediately |
|
|
6 |
Fees for imported goods to be sold in Duty Free Shop |
10% of the customs calculation base |
0Riels |
1‐2 days |
|
|
7 |
Sale of custom clearance form (per number) |
0Riels |
15,000 Riels |
Immediately |
|
|
8 |
Sale of vehicle tax stamp (per number) |
0Riels |
30,000 Riels |
1‐2 days |
|
|
9 |
Sale of custom tax’s stamp (per sheet) |
0Riels |
50 Riels |
1‐2 days |
|
|
10 |
Sale of tax stamp (sticking on cigarette pack) (per sheet) |
0Riels |
4.2 Riels |
1‐2 days |
|
|
11 |
Sale of transport or stock authorization letter (per sheet) |
0Riels |
500 Riels |
Immediately |
|
|
12 |
Sales of seal in the container (per piece) |
0Riels |
8,000 Riels |
1‐2 days |
|
II. THE GENERAL DEPARTMENT OF TAXATION
|
No. |
Description |
Service Fees |
Processing Duration (Working Days) |
Validity |
|
1 |
Company registration services ‐Annual patent tax form ‐Registration forms including self‐declaration tax payer’s information sheet ‐Value Added Tax registration form |
0Riels |
7‐10 days |
Valid until business cessation |
|
2 |
Lodgment of monthly tax return for real regime ‐Tax on salary ‐Withholding tax ‐Value Added Tax ‐Prepayment of tax on profit/special tax on some goods and services/tax on accommodation/tax on public lighting/and other tax |
0Riels |
1 day (if payment is already made at the bank) |
1 month |
|
3 |
Lodgment of annual tax return for real regime ‐Tax on profit ‐Patent tax |
0Riels |
(if payment is already made at the bank) 1 day 3‐7 days |
1 year |
|
4 |
Lodgment of returns for estimate regime ‐Turnover tax ‐Tax on profit ‐Patent tax |
0Riels |
1 day |
3‐6‐12 months |
|
5 |
Tax on immoveable property |
0Riels |
Immediately |
1 year |
|
6 |
Tax on house and land |
0Riels |
Immediately |
According to the contract |
|
7 |
Tax on unused land |
0Riels |
1‐2 days |
1 year |
|
No. |
Description |
Service Fees |
Processing Duration (Working Days) |
Validity |
|
8 |
Tax on all means of transportation and all types of vehicles |
0Riels |
Immediately |
1 year |
|
9 |
Stamp tax (Band name label) |
0Riels |
Immediately |
1 year |
|
10 |
Abattoir tax |
0Riels |
Immediately |
1 month |
|
11 |
Accommodation tax (estimated regime) |
0Riels |
Immediately |
1 month |
|
12 |
Public lighting tax (estimated regime) |
0Riels |
Immediately |
1 month |
|
13 |
Registration tax for legal documents ‐Documents related to business incorporation |
0Riels |
1‐3 days |
|
|
14 |
Registration tax for legal documents ‐Documents related to business merger ‐Documents related to business cessation ‐Contracts related to the supply bid |
0Riels |
1‐3 days (after audited result) |
|
|
15 |
Registration tax on the transfer of ownership of immoveable property |
0Riels |
5‐10 days |
|
|
16 |
Registration tax on the transfer of ownership of vehicles |
0Riels |
2‐5 days |
|
|
17 |
Tax obligation confirmation services |
0Riels |
1‐3 days (after audited result) |
|
|
18 |
Consulting services on tax procedures |
0Riels |
|
|
III. PUBLIC PROCUREMENT DEPARTMENT
|
No. |
Description |
Service Fees |
Processing Duration (Working Days) |
Validity |
|
1 |
Fees for the first registration |
|||
|
|
‐Small type |
100,000 Riels |
21 days |
2 years |
|
|
‐Medium type |
200,000 Riels |
21 days |
2 years |
|
|
‐Large type |
300,000 Riels |
21 days |
2 years |
|
2 |
Fees for renewal registration |
|||
|
|
‐Small type |
80,000 Riels |
21 days |
2 years |
|
|
‐Medium type |
140,000 Riels |
21 days |
2 years |
|
|
‐Large type |
200,000 Riels |
21 days |
2 years |
|
3 |
Fees on requesting for the increase in the type level |
|||
|
|
‐From small type to medium type |
150,000 Riels |
21 days |
2 years |
|
|
‐From medium type to large type |
250,000 Riels |
21 days |
2 years |
|
4 |
Fees on requesting for the addition of category’s name |
|||
|
|
‐Small type |
80,000 Riels |
21 days |
2 years |
|
|
‐Medium type |
160,000 Riels |
21 days |
2 years |
|
No. |
Description |
Service Fees |
Processing Duration (Working Days) |
Validity |
|
|
‐Large type |
240,000 Riels |
21 days |
2 years |
IV. FINANCIAL INDUSTRY DEPARTMENT
|
A |
Immovable Properties Trading Management Office |
|||
|
1 |
License fee for immovable property services |
500,000 Riels |
45 days |
1 year |
|
2 |
License fee for evaluating immovable property |
500,000 Riels |
45 days |
1 year |
|
3 |
Certificate fee for immovable property services |
200,000 Riels |
45 days |
1 year |
|
4 |
Certificate fee for evaluating immovable property |
200,000 Riels |
45 days |
1 year |
|
5 |
License fee for independent engineer |
2,000,000 Riels |
45 days |
1 year |
|
6 |
Fee for renewing all above licenses and certificates |
According to size |
45 days |
According to size |
|
7 |
License extension fee and all the above license |
Same as new request |
45 days |
|
|
B |
Casino Office |
|||
|
1 |
Casino license fee |
30,000 Riels |
30 days |
1 year |
|
2 |
Fee for extending casino license’s validity |
30,000 Riels |
30 days |
1 year |
|
3 |
Transfer of the ownership of casino license |
100,000,000 Riels |
30 days |
Permanent |
|
No. |
Description |
Service Fees |
Processing Duration (Working Days) |
Validity |
|
C |
Pawn Business Management Office |
|||
|
1 |
License fee for pawn business |
2,000,000 Riels |
45 days |
1 year |
|
2 |
License fee for business in accepting securities by transfer |
1,000,000 Riels |
45 days |
1 year |
|
3 |
License fee for pawn business and accepting securities by transfer |
3,000,000 Riels |
45 days |
1 year |
|
D |
Insurance Office |
|||
|
1 |
General insurance business license or life insurance companies |
50,000,000 Riels |
45 days |
5 years |
|
2 |
License extension fee for general insurance companies or life insurance companies |
50,000,000 Riels |
45 days |
3 years |
|
3 |
Fee for insurance commission license or fee for renewing insurance commission license |
4,000,000 Riels |
45 days |
1 year |
|
4 |
Fee for insurance agency license or fee for renewing insurance agency license |
3,000,000 Riels |
45 days |
3 years |
|
5 |
Fee for insurance‐risk monitoring company license or renewing insurance‐risk monitoring company license |
3,000,000 Riels |
45 days |
3 years |
|
6 |
Fee for small insurance company license or fee for renewing small insurance company license |
5,000,000 Riels |
45 days |
1 year |
|
7 |
Fee for small insurance company certificate or fee for renewing small insurance company certificate |
5,000,000 Riels |
45 days |
1 year |
|
E |
MicroFinance and Small and Medium Enterprise Office |
|||
|
1 |
Interest for credit offering by using agricultural supports and developments funds |
6% to 7% |
30 days |
- Short term 1 year - Long term 3‐5 years |
|
No. |
Description |
Service Fees |
Processing Duration (Working Days) |
Validity |
|
F |
Gambling Management Office |
|||
|
1 |
Lottery license fee |
40,000,000 Riels |
30 days |
1 year |
|
2 |
Lottery certificate fee (branches) |
10,000,000 Riels |
30 days |
1 year |
|
3 |
Fee for lottery type |
20,000,000 Riels |
30 days |
Permanent |
|
4 |
License ownership transfer fee |
150,000,000 Riels |
30 days |
Permanent |
| Name | Type | Agency | Description | Comments | Law | Validity |
|---|---|---|---|---|---|---|
| Tax on imported goods to be sold in duty-free shop | Measure on Re-Export | Ministry of Economy and Finance | The tax levied on imported goods to be sold in duty free shop is 10% of custom calculation base. This can be considered a tax for imported goods for re-export because majority of customers will buy imported goods for re-export (for personal consumption) | Revenue collection | Prakas No. 970 on the Provision of Public Services | 27/12/2012 |
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