Taxpayer Classification in Cambodia: New Criteria from January 2021

Posted by Written by Ayman Falak Medina Reading Time: 2 minutes
  • The Cambodian tax authorities have issued new criteria on how they will classify taxpayers.
  • The criteria will classify taxpayers into small, medium, and large under a new self-declaration regime.

On January 12, 2021, Cambodia’s Ministry of Economy and Finance issued Prakas 009 on the new Reclassification of Taxpayers under the Self-Assessment Regime. Prakas 009 has been in effect from January 1, 2021.

Prakas 009 replaces Prakas 025 on the classification of taxpayers, which was issued in January 2018. The main aim of Prakas 009 is to determine the criteria for small, medium, and large taxpayers under the new self-declaration regime, with the agriculture, industrial, service, and commerce sectors (core sectors to the Cambodian economy) being the primary targets for this regulation. 

Moreover, with the EU withdrawing Cambodia’s ‘Everything but Arms’ (EBA) status, the government is looking at other forms of revenue. Cambodia-based exports to the EU now must pay full tariffs, impacting over 30 product categories or one-fifth of the country’s total exports, totaling US$1.1 billion.

Cambodia’s new taxpayer classification regime

Taxpayers are assessed on their annual turnover or the value of their assets. They are then classified into small, medium, or large taxpayers.


Under Prakas 009, the General Department of Taxation now has the authority to re-determine the classification of a taxpayer based on the value of their assets if the declared turnover does not reflect actual turnover.


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