2017 Patent Tax Filing And Payment Obligation

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Deloitte Cambodia help explain the processes behind submitting and remitting your Patent Tax for this year.

The General Department of Taxation has reminded and updated all registered taxpayers on their obligation to submit and remit Patent Tax for 2017 as follows:

  1. All taxpayers including those who have not completed the tax registration update shall be obliged to submit a Patent Tax return and make tax payment from 1 January to 31 March 2017.
  1. Taxpayers shall remit Patent Tax payment at the following places:
  • Large Tax Department and provincial/municipal tax branches where it is located; or
  • Any local branches of Canadia Bank Plc or ACLEDA Bank Plc within the country
  1. Taxpayers who have completed the tax registration update and received the tax identification card are not required to complete and submit the Patent tax return.
  1. Taxpayers who have a branch, warehouse, factory and workshop with only one business activity within the same city or province shall only pay for a Patent Tax certificate.

Taxpayers who have multiple businesses located in different cities or provinces shall pay Patent Tax altogether at Large Tax Department, provincial/municipal tax branches, ACLEDA Bank Plc branches or Canadia Bank Plc branches by separated accounts number of each provincial/municipal tax branches and Large Tax Department in which businesses are located.

  1. For taxpayers who have not performed the tax registration update and have not yet registered, they shall fill Patent Tax form PR 008 to request for Patent Tax payment. Following that, they are required to do the tax registration update at Large Tax Department, provincial/municipal tax branches or tax registration agent of General Department of Taxation at the 6th floor of National Tax School in order to receive Patent Tax certificate for 2017.
  1. Taxpayers with various business activities shall make Patent Tax payment differently based on business activity. Supplementary business activities are considered as one type of business activity.
  1. Patent Tax is determined for taxpayers in current list of tax update registration as follows:

A. Large taxpayer:

  • who has turnover 10 billion riel (around $250,000) or less shall pay Patent Tax of 3million riel ($750)
  • who has turnover more than 10 billion shall pay Patent Tax of 5 million riel ($1,250)

Large taxpayer who has branch, warehouse, factory, workshop for only one business activity located in different city/province shall pay Patent Tax of 3 million riel.

B. Medium taxpayer shall pay Patent Tax of 1.2 million ($300).

C. Small taxpayer shall pay Patent Tax of 400,000 riel ($100).

  1. Taxpayers shall display a valid Patent Tax certificate at their business location.
  1. Taxpayers are required to pay Patent Tax accurately within the stipulated deadline. In the event of late tax payment, turnover fraud for tax evasion or forging Patent Tax certificate, taxpayers will be imposed penalties in accordance with the Law on Taxation and tax regulations.

This article was provided by Deloitte Cambodia.

Deloitte Southeast Asia Ltd – a member firm of Deloitte Touche Tohmatsu Limited comprising Deloitte practices operating in Brunei, Cambodia, Guam, Indonesia, Lao PDR, Malaysia, Myanmar, Philippines, Singapore, Thailand and Vietnam – was established to deliver measurable value to the particular demands of increasingly intra-regional and fast growing companies and enterprises.

Comprising 290 partners and over 7,400 professionals in 25 office locations, the subsidiaries and affiliates of Deloitte Southeast Asia Ltd combine their technical expertise and deep industry knowledge to deliver consistent high quality services to companies in the region.

All services are provided through the individual country practices, their subsidiaries and affiliates which are separate and independent legal entities.