"CI-OFFICE" the professional firm in Cambodia

- Company Registration
- Registration of Sole Proprietorship
- Tax (Patent) Registration and VAT Registration <Company>
- Tax (Patent) Registration and VAT Registration <Sole Proprietorship>
- License Registration

Company Registration / Registration of Sole Proprietorship (To The Ministry of Commerce = "MOC")

We do application of company or sole proprietorship registration to the Ministry of Commerce, for your opening business in Cambodia.

Company form is as follows;
General Partnership Company, Private Limited Liability Company, Single Member Private Limited Company (in case of one shareholder), Public limited Liability Company, Foreign Branches, Representative offices, Sole Proprietorship.

We also can deal with various kinds of business — import / export, wholesale and retail shops, warehouses, services, industries, agriculture, mining, manufacturing, handicrafts, construction, transportation, sightseeing, hotels and resorts, restaurants and so on.

Companies in Cambodia can basically be established with 100% foreign capital, but exceptionally in case of owning lands or buying and selling some real estates, 51% of the capital from the Cambodian side is needed.

Classification	Explanation of summary, Interpretation	Consultation (for free)	The number of Shareholders	The time required	Our Service Fee
Company	○	○	1 - 30	15 days - 1 month	$2,890 +VAT
Sole Proprietorship	○	○	ー	15 days - 1 month	$790 +VAT

 

Including services as follows;
　　- Articles of Incorporation in both Khmer Ver. and English Ver.
　　- Company Certificate
　　- Official Seal of the Company
　　- Letter of the Registration Confirmation
　　- Registration Consultancy
　　- Translation and Interpretation where needed

Tax (Patent) Registration and VAT Registration (To The General Department of Taxation = "GDT")

Any new company needs to apply tax (patent) registration and VAT registration to The General Department of Taxation. These registrations should be done within 15 days after issuing your company certificate. Pay attention to delays because you will be fined if so. Depending on your business objectives, it is also possible to register several businesses and register VAT.

Small Tax Payer
- In case Sole Proprietorship conducts sales and marketing activities for individual customers (restaurants, guesthouses, etc.) ;
　* As of December 2016, to Foreign Sole Proprietorships, the GDT instructs them not to register at Small Tax Payer but to register at Medium Tax Payer.
　* As of May 2017, to even Khmer Sole Proprietorships registerd to the MOC, the GDT instructs them not to register at Small Tax Payer but to register at Medium Tax Payer, depending on their business objectives.

Medium Tax Payer
- In case Sole Proprietorship conducts sales and marketing activities for corporate customers (system development, web produce, etc.) ;
　* There are many cases the GDT instructs even Sole Proprietorship, who conducts sales and marketing activities for corporate customers, to register at Medium Tax Payer.
- Company whose annual turnover is less than 2 billion Khmer Riel (about 500,000 US dollars).

Large Tax Payer
- Company whose annual turnover is more than 2 billion Khmer Riel (about 500,000 US dollars).

All companies need to renew tax registration at the GDT in every year. Renewal of tax registration should be done by end of March. Upon renewal, the financial statements of the previous fiscal year and the tax return declaration of the previous year are required.

Classification	Explanation of summary, Interpretation	Consultation (for free)	The time required	Our Service Fee	Our Service Fee about Annual renewal
Small Tax Payer	○	○	15 days - 45 days	$1,190 +VAT	$390 +VAT
Medium Tax Payer	○	○	15 days - 45 days	$1,490 +VAT	$690 +VAT
Large Tax Payer	○	○	15 days - 45 days	$1,990 +VAT	$1,190 +VAT

Including services as follows;
　　- Patent Certificate
　　- VAT Certificate and TIN Number
　　- Registration Consultancy
　　- Translation and Interpretation where needed

License Registration

Depending on industry type or business objective, it is necessary to acquire the corresponding license at the competent authorities. Each license is stipulated by ministerial ordinance or notification issued by each of them. If you can inquire, we estimate the period and expenses required to acquire each license.

Examples	The Competent Authorities	Note
Restaurant	The Ministry of Tourism	With Examination
Guesthouse	The Ministry of Tourism	With Examination
Hotel	The Ministry of Tourism	With Examination
Travel agency	The Ministry of Tourism	Security deposit should be paid
Real estate servises	The Ministry of Economy and Finance	"No Crime Certificate" should be submitted Required a qualification
Insurance sales	The Ministry of Economy and Finance	"No Crime Certificate" should be submitted
Customs clearance	The General Department of Customs and Excise	Experts on customs clearance is necessary
Transportation	The Ministry of Public Works and Transport	Truck etc. should be also registered
Clinic & Hospital	The Ministry of Health	The representative is a Cambodian nationality

(Example) Documents necessary for obtaining restaurant license;

・Information on responsible person (Name, Sex, Birthday, Address in Cambodia)
・Restaurant information (Name of the restaurant, Address, TEL, FAX, E-Mail, WebSite, The number of seats, The number of staff）
・Rental agreement (with a seal by the Commune)
・ID card copy or passport copy of responsible person
・3 face photos of responsible person (4.0 * 6.0)
・A copy of Company Certificate (Company / Sole Proprietorship)
・Fire Certificate issued by The Ministry of Interior
・Hygiene Certificate issued by The Ministry of Health

It takes 3 - 5 weeks to issue license after applied.
It costs $700 - $1,200 depending on the size of the restaurant.

Work Permit, Company Opening Declaration, Quota (Employee Registration) 

All expats who work in Cambodia have the duty to acquire a Work Permit. This is issued by The Ministry of Labour and Vocational Training (MoLVT).
The validity period of a work permit is one year. New applications and renewals of it need to be submitted from January to March.
Without a work permit, extension of a business visa (sealed "E") is limited to once. Foreign workers are stipulated in less than 10% of all employees.

In addition, any business entity should do "Company Opening Declaration" to the MoLVT within 30 days after finished the registration to the GDT, when he/she opens an office.

Moreover, with over 8 employees, making Quota and Employee Registration are required. 

Service Lists	Work Permit	Company Opening Declaration	Quota (Employee Registration)
Consultation (for free)	○	○	○
Explanation of summary, Interpretation	○	○	○
The time required	About a month	About a month	About a month
Our Service Fee	$350 〜	$290	$190