Legal Document

Title: Prakas No. 970 on the Provision of Public Services
Type: Regulation
Issuing Agency: Ministry of Economy and Finance
Responsible Agency: Ministry of Economy and Finance
Issuing Date: 27-12-2012

UNOFFICAL TRANSLATION

 

 

KINGDOM OF CAMBODIA

Nation Religion King

 

Ministry of Economy and Finance

No. 970 MEF­PrK                                            

Phnom Penh, 27 December 2012

 

PRAKAS

ON THE PROVISION OF PUBLIC SERVICES

OF THE UNITS UNDER THE SUPERVISION OF THE MINISTRY OF ECONOMY AND FINANCE THE DEPUTY PRIME MINISTER, MINISTER OF ECONOMY AND FINANCE

 

-        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.

 

DECIDES

 

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.

 

Article 2:

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.

 

Article 3:

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.

 

Article 4:

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.

 

Article 5:

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.

 

Article 6:

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.

 

Article 7:

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.

 

Article 8:

The public service list as stipulated in the appendix of this Prakas may be subject to the amendment through the Prakas, as necessity.

 

Article 9:

Any provision contrary to this Prakas shall be null and void.

 

Article 10:

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

 

 

KEAT CHHON

(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


 

 

APPENDIX

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

 

List Measures/Standards

Name Description Status Measures/Standards Measure Class
Tax on imported goods to be sold in duty-free shop 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) Active Measure Goods
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