The Cambodian General Department of Taxation has issued Prakas No. 009 MEF.PrK of 12 January 2021 concerning changes in the size-based classification of taxpayers under the self-declaration regime. This includes changes in the turnover thresholds separating small, medium, and large taxpayers, based on sector:

• Small taxpayer:
  • annual turnover between KHR 250 million and KHR 1 billion for the ag…