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Tax Alert

Prakas on Classification of taxpayers under self-assessment regime

On 12 January 2021, the Ministry of Economy and Finance (“MEF”) issued Prakas no. 009 MEF.Pr.K, on the classification of taxpayers under self-assessment regime.


This prakas (directive) aims to replace Prakas no. 025 on the amendment of classifications of taxpayers under the self-assessment regime dated 24 January 2018. Below is a summary of Prakas no. 009 MEF.Pr.K:

  • Taxpayers under the self-assessment regime shall be classified into 3 distinct categories:  small, medium, and large.
  • The classification shall rely on the taxpayer’s annual turnover according to the sector it operates - agriculture, services, trade and industrial.
  • In the event that the annual turnover declared by a taxpayer does not reflect its actual turnover, the General Department of Taxation would reclassify the taxpayer’s category based on its annual business assets.


This prakas shall be applicable to taxpayers under the self-assessment regime who conduct business in the Kingdom of Cambodia and have completed their tax registration from 12 January 2021 onwards.

For more details, please refer to the attached Notice No. 009 MEF.PrK.