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On 20 September 2023, the Royal government of Cambodia issued Sub-Decree on Signboard Tax.
Scope
This Sub-Decree is applicable to all forms of mobile and fixed advertisement including in the Kingdom of Cambodia.
Definition
“Signboard” refers to:
The signboard tax shall apply based on the types, rates and conditions as follows:
| No. | Signboard type | Tax rate | Additional conditions | ||
| 1- Advertisement brochure made in normal paper as stated in the first paragraph of Article 3 of this Sub-Decree | |||||
| A | Having area not more than 40 square decimeters |
500 Riels/page | If contains foreign letters, Riels/page | 1500 | |
| B | Having area more than 40 square decimeters | 700 Riels/page | If does not contain foreign letters 2100 Riels/page | ||
| 2- Advertisement brochure made in rubber, fabric or other objects as stated in the first paragraph of Article 3 of this Sub-Decree | |||||
| A | Having area not more than 40 square decimeters |
700 Riels/slide | If contains foreign letters, Riels/slide | 2100 | |
| B | Having area between 40 to 100 square decimeters "If more than 100 square decimeters to be assumed as poster pictures or letters" |
1000 Riels/slide | If contains foreign letters, Riels/slide | 3000 | |
| 3- Business label as stated in the second paragraph of Article 3 of this Sub-Decree | |||||
| A | No light parallel to the road | 100 Riels/dm2/year | 200 Riels | If contains foreign letters, add-on per letter and height per decimeter or fraction |
|
| B | No light perpendicular to the road | 150 Riels/dm2/year | 300 Riels | ||
| 4- Business label as stated in the second paragraph of Article 3 of this Sub-Decree | |||||
| A | Having light parallel to the road | 200 Riels/dm2/year | 400 Riels | If contains foreign letters, add-on per letter and height per decimeter or fraction | |
| B | Having light perpendicular to the road |
250 Riels/dm2/year | 500 Riels | ||
| 5- Letter or image board as stated in the third paragraph of Article 3 of this Sub-Decree | |||||
| A | No light parallel to the road | 500 Riels/dm2/year | 1000 Riels | If contains foreign letters, add-on per letter and height per decimeter or fraction |
|
| B | No light perpendicular to the road | 700 Riels/dm2/year | 1400 Riels | ||
| 6- Letter or image board as stated in the third paragraph of Article 3 of this Sub-Decree | |||||
| A | Having light parallel to the road | 700 Riels/dm2/year | 1400 Riels | If contains foreign letters, add-on per letter and height per decimeter or fraction |
|
| B | Having light perpendicular to the road |
1000 Riels/dm2/year |
2000 Riels |
||
| 7- Letter or image board as stated in the third paragraph of Article 3 of this Sub-Decree | |||||
| A | Attach, connect or draw directly to the means of transportation | 1500 Riel/dm2/year | 3000 Riel | If contains foreign letters, add-on per letter and height per decimeter or fraction | |
Advance Grand Formula Co., Ltd is licensed audit firm from Accounting and Auditing Regulator (ACAR Decision N0. 014), member audit firm of Kampuchea Institute of Certified Public Accountants and Auditors (license number C-00085) and tax agent from General Department of Taxation (license number TA202204002).
This Publication is intended for general guidance only and should not form the basic of specific decisions.
Should you need any further information or support, please contact us at: accounting@advancegroupkh.com (accounting), audit@advancegroupkh.com (audit), tax@advancegroupkh.com (tax) and number and telegram 085 36 8888 and 070 399 888.
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