How to Declare Tax for Small Enterprises?

On 2 February 2016, the General Department of Taxation (GDT) issued a notification on the launch of the Monthly Tax Return Form. Based on the notification, all small taxpayers must comply with the following:
1. Small taxpayers must file their monthly tax declarations no later than the 20th day of the following month. This means that, in declaring tax for the month of January 2016, they must submit their declarations at the latest on 20 February 2016.

2. The “Tax Return for Small Tax Payers” form code-named TRS 01 is a single page form, which contains instruction for calculating tax bases and tax amount on its back page.
3. All small taxpayers can get this form at all Provincial and Khan Taxation Branches, or by downloading it from this website
Additionally, the GDT requires all Provincial and Khan Taxation Branches to re-examine and classify the ‘small taxpayers’ category for any enterprise which has an income that meets the criteria set in the Prakas 1819SHV.PrK dated back on 25 December 2015.
For more information, please check the announcement in English and Khmer.

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