Application for Tax Registration Certificate

Description

Businesses must register with tax authorities within 15 days after receiving MoC’s business registration certificate.

After successfully following this application process, business will receive a set of the following certificates:

·        VAT Certificate

·        Patent Tax Certificate

·        Tax Registration Identification Card

Place for submitting application

Applicant may go to National Tax School Building to process his application request. The building, though part of the General Department of Taxation, is located in different location to the Tax office headquarters.

There are various counters staffed with technical staffs to process an applicant’s application. Effectively, each application is passed on from one counter to another counter during the application process and applicant may follow the process.

General Department of Taxation

Address: #522-524, Corner Russian Federation & Mao Tsetong Blvd. Toek Laak I,

Tuol Kork, Phnom Penh, Cambodia.

Tel: (855) 23 886 708

E-mail: gdt@tax.gov.kh

Website: www.tax.gov.kh/

National Tax School BuildingAddress: #41-43, St. 112, Sangkat Phsar Depo 3, Khan Tuol Kok, Phnom Penh,, Cambodia.Tel: (855) 23 884481

Note 1

Applicant can get sample application form at the Administration Counter of National Tax School Building. Sample application form is also available online on the GDT’s website:  www.tax.gov.kh/

Note 2

Applicant can assign a representative to submit application and go through the required application process on his behalf. However, business owner/board of director need to present at least part of the process for his photos taken and finger scanned.

Supporting Documents for legal person applicant include:

• MoC-certified document on business registration
• CDC-issued QIP certificate (if have)
• Licenses issued by various competent agencies
• Company's memorandum and article of association
• Owner/board of director’s identification documents
• Main business location document

Supporting Documents for NGO applicant include:

• Licenses issued by various competent agencies
• Memorandum with relevant authorities
• Director’s identification documents
• Main operation location document

If applicant submits copied version of any supporting documents that is relevant to applicant’s identification including Business Registration Certificate and Tax Registration Certificate, it is normal requirement that these copied documents be certified by competent authorities first.

Note 3

Internal process starts from one technical counter to another. Effectively, application is passed on from one counter to another counter during the application process and applicant may follow the process. At some point, applicant may be called up on to show up for provide further information for the completeness of application. In particular, he is advised to pay fee. Applicant that is owner/board of director/director will be advised to come to photo counter to have his photo taken and finger scanned. After receiving payment and completing the photo/finger scan, the GDT will continue application process internally until tax registration certificate issuance.

Note 4

400.000 KHR for Self-Assessment type of applicant.

Note 5

·        VAT Certificate

·        Patent Tax Certificate

·        Tax Registration Identification Card

Note 6

Applicant may bring identification documents of himself and application filing receipt/payment receipt when he comes to collects the certificate.