Prakas on Rules and Procedures for the Management and Collection of Patent Tax

This PDF is a scanned Prakas issued by the Ministry of Economy and Finance on the rules and procedures for managing and collecting patent tax in Cambodia. The document defines the purpose, scope, taxpayer obligations, patent tax categories, tax payment period, registration requirements, and administrative procedures related to patent tax collection. It explains how enterprises and business activities are subject to patent tax, including classification by taxpayer size and business characteristics. The Prakas also outlines payment deadlines, use of patent tax certificates, compliance requirements, and penalties or administrative measures for non-compliance. This document is useful for studying Cambodia’s tax administration, business registration compliance, public revenue collection, enterprise taxation, and legal requirements for businesses operating in Cambodia.