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Step-by-step regulatory requirements organized by timeline phase
Obtain Tax Identification Number (TIN)
Register with the General Department of Taxation (GDT) and obtain a TIN within 15 days of MOC registration.
Obtain Patent Tax Certificate
Pay annual patent tax (business license tax) to GDT. Amount depends on turnover category.
Open Corporate Bank Account
Open a business account with a Cambodian bank (ABA, ACLEDA, Canadia). USD accounts widely available.
Obtain Sector-Specific Licenses
Certain industries (F&B, tourism, education, construction) require additional ministry approvals.
Register for VAT
Mandatory VAT registration if annual turnover exceeds KHR 250 million (~$62,500). 10% standard rate.
Obtain Work Permit & Employment Card
Foreign employees need a work permit from MLVT and an employment card. Renewable annually.
Monthly Tax on Salary (TOS)
Withhold and pay Tax on Salary for all employees by the 15th of the following month.
Monthly NSSF Contributions
Pay employer NSSF contributions (occupational risk 0.8%, health care 2.6%) by end of following month.
Monthly VAT Return
File monthly VAT return by 20th of the following month if VAT-registered.
Annual Tax Return (Profit Tax)
File annual profit tax return within 3 months of financial year-end. 20% rate for most companies.
Annual Patent Tax Renewal
Renew patent tax certificate annually. Must be renewed before expiry to continue operations.
Annual Work Permit Renewal
Renew work permits and employment cards for all foreign staff before expiry each year.