Cambodia - Register for Value Added Tax (VAT, TIN)

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Procedure

1. To register for VAT, the applicant has to contact the General Department of Taxation.
2. Application forms for registering for VAT can be obtained from the office location or can be downloaded from the link provided below.
3. Completed application forms should be submitted to the appropriate offices
4. Following link provides you with contact information and office location of General Department of Taxation : Contact and Office Location

More information can be obtained from the following link : More Information

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Required Documents

List down the documents required for successfully completing the procedure.

e.g.
1. Proof of child birth from the Hospital.

Office Locations & Contacts

Following link provides you with contact information and office location of General Department of Taxation : Contact and Office Location

Eligibility

Provide eligibility criteria's for going through this procedure.

Fees

Explain the fees structure which is required for obtaining the certificate/document.

Validity

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Documents to Use

Application forms that can be used : Application forms

Sample Documents

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Processing Time

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Related Videos

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	

Instructions

Any person conducting a business enterprise or intending to conduct a business enterprise may apply to be registered for VAT. However all corporations, importers, exporters and investment enterprises must register for VAT from the date they commence business. All other taxpayers must register for VAT if their taxable turnover in respect of goods exceeds 125 million Riels or their taxable turnover in respect of services exceeds 60 million Riels for the preceding three consecutive calendar months or is likely to exceed this level in the future three months. In addition the taxpayers with government contracts which will produce taxable turnover exceeding 30 million Riels must register for VAT.

Required Information

A list which displays the kind of information which is required to complete the procedure.
e.g.
1. Date of Birth.
2. City or County of Birth.

Need for the Document

Please provide the need for the procedure.
e.g. Birth Certificate - why do we need to have a birth certificate? 

Information which might help

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Other uses of the Document/Certificate

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e.g. Birth Certificate can be used as proof of identity.

External Links

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Others

More information which might help people.