MEF Prakas on Tax Registration

On 6 April 2016, the Ministry of Economy and Finance (MEF) issued a new Prakas No. 496 on Tax Registration. This Prakas aims to define the rules and regulations for the tax registration process, reflecting the government's restructure of the Real Tax Regime.

According to the new Prakas, chairpersons/owners of foreign nationality who reside outside of Cambodia are no longer required to physically present themselves to the General Department of Taxation (GDT) for the tax registration process. Representatives in the company’s board of directors can act on the chairpersons/owners’ behalf to have their photo taken, fingerprints scanned and provide relevant documents. For chairpersons/owners who hold Cambodian citizenship or hold foreign nationality but permanently settle in Cambodia are still required to have their photo taken and fingerprints scanned at the GDT.

Prakas No. 496 also lists the amount of fees for tax registration and information updates:

Entity Type

Tax Registration Fees

Information Update  Fees

Khmer Riel


Khmer Riel


Public institutions, diplomatic missions, foreign consulates, international organizations, technical cooperation agencies of other governments and political parties





Small taxpayers or Taxpayers below 250 million Riels annual turnover

KHR 20,000


KHR 10,000

USD 2.5

Medium & Large Taxpayers, association and organizations

KHR 400,000

USD 100

KHR 200,000

USD 50

For more details about tax registration process, please check the official Prakas by the MEF (Khmer) and the summary by DFDL (English).

Annual Platinum Partners

Annual Gold Partners

Founding Chambers & National Chapters