application for soo1 · 2017-03-10 · ចំណូលពីជីវកមម (b0 = b1 + b2)...

សរមបបទបកដStick barcode here!

លខតរបកសពនធេលរបកចណលរបចឆន (សរមបអនកជបពនធតច)ANNUAL INCOME TAX RETURN (FOR SMALL TAXPAYERS)

ទរមង / Form S001

េសចកដរបកស / Declaration :

សមគ ល ៖Note

ចបពៃថងែខឆន Start date

ដលTo

េយងខញ បនពនតយរគបចណចទងអសេនេលលខតរបកសេនះ នង ងឧបសមពនធភជ បមកជមយ។ េយងខញ មនសកខបរតបញជ កចបស ស រតមរតវ េពញេលញ ែដលធនបនថ ពតមនទងអសេនេលលខតរបកសេនះ ពតជរតមរតវរបកដែមន េហយគម នរបតបតតករ មយ មនបនរបកសេនះេទ។ េយងខញ សមទទលខសរតវទងរសង ចេពះមខចបបទង យជធរមន របសនេបពតមន មយមនករែកលងបនល។We have examined all items on this return and theannuexes attached here with. Wehave clear, correct, and full supporting documents to ensure that all information on this return is trueand accurate and there is no business operation undeclared. We are fully responsible due to the existiong Laws for any falsified information.

អនកជបពនធរតវ កលខតរបកសេនះ នងបងរបកពនធកនងរយៈេវ ៣ែខ េរកយពដ ចឆន ជបពនធ។ អនកជបពនធរតវចះហតថេលខ ឬផតតេមៃដេលរគបទពរ។The taxpayer must file this return and make the tax payment within 3 months of the end of the tax year. The taxpayer must sign or print thumb on all pages.

កលបរេចឆទចះបញជ ពនធ រDate of tax registration

េលខសមគ ល ជវកមមBusiness identification number (BIN)

មរ ៣០ ៃនចបបសដព រេពពនធ(Article 30 of the Law on Taxation)

ករយបរេចឆទ រេពពនធ (ចនន ែខ)Tax period (Number of month) :

េឈម ះមច សសហរគសName of owner of enterprise

សកមមភព ជវកមមជេគលេដមMain business activity

េឈម ះសហរគសName of enterprise

ផទះេលខHouse No.

សយ ឋ នទ ន កករសហរគសបចចបបននCurrent registered office Address

ផលវStreet

ភមVillage

ឃ/សងក តCommune

រកង/រសក/ខណឌDistrict

េខតត/ ជធនProvince/City

រេអឡករតនកEmail

ទរសពទចលត /ទរសពទេលតMobile phone / Office telephone

សកមមភព ជវកមមបនទ បបន Supplementary business activity

រទងរទយគតយតត / ទរមងៃនរបតបតតករ ជវកមមLegel form or form of business operation

េលកែលងពនធេលរបកចណលIncome tax exemption

រ ពនធេលរបកចណលIncome tax rates

ករកនកបបញជ ករគណេនយយ មញញSimplified accounting records

ពនធេលរបកចណលរតវបងIncome tax due

េរបរបសកមមវធគណេនយយកពយទរUsing accounting software

មនេរបរបសកមមវធគណេនយយកពយទរNot using accounting software

សហរគសឯកបគគលSole proprietorship

រកមហនសហកមមសទធPartnership

ឆន មនចណលដបងYear of first income

ឆន មនចណលជបពនធដបងYear of first taxable income

រ កេណ ន មថន កព ០% ដល ២០%Progressive rate by tranches from 0% to 20%

ហតថេលខSignature

េឈម ះName

ហតថេលខនង េឈម ះមរនតSignature & Name

េលខចលNo.

អតតេលខមរនតID number

កលបរេចឆទDate េធវេន

Place,

សរមបមរនតពនធ រ / Tax official use only មច សសហរគស ឬត ងរសបចបបCompany owner / Company representative

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កណតសមគ ល / Note :

១- សរមបអនកជបពនធជរបវនតបគគល ឬសហរគសឯកបគគលមនមនករតរមវឱយបេពញកនង ងសរមបករគណនពនធេលរបកចណលៃនសមជករបសរកមហន សហកមមសទធេនះេទ។ Individual or sole proprietorship taxpayer are not required to fill the table of the calculation of the tax income of the members of partnership.

២- ទករបកពនធេលរបកចណលសរប ែដលបនពករបកសរបខទង (A6) រតវយកេទបេពញកនងរបអប (B15) កនងទពរទ ៤។ The total amount of the tax on income resulted from the total of column (A6) shall be filled in (B15) on page 4.


េឈម ះសមជកភគហនរបសរកមហនសហកមមសទធShareholder’s name of partnership

សរបTotal

សយ ឋ នបចចបបននរបសសមជក

Current address of member

មខងរកនងរកមហន

Position in the company

ករមតភគកមមែដលទទលបន

Percentage of equityinterest received

ចណលជបពនធែដលទទលបនកនងឆន ជបពនធ

Taxable rate receivedin current tax year

ពនធេលរបកចណលTax on income

(A1) (A2) (A3) (A4) (A5) = (B14) x (A4) (A6) = (A5) x រ កេណ ន មថន ក Progressive rate

បរយយDescription

១- អនករគបរគងជសមជករកមហនសហកមមសទធ Partnership member managers

២- អនករគបរគងដៃទេទៀត Other managers

៣- សរបចនននេយជត Total number of employees

៤- នេយជតជបពនធេលរបកេបៀវត Employees subject to tax on salary

តនទPosition

ចននNumber

របកេបៀវត េរកពអតថរបេយជនបែនថមSalary excluding fringe benefits

អតថរបេយជនបែនថមFringe benefits

ករគណនពនធេលរបកចណលៃនសមជករបសរកមហនសហកមមសទធThe calculation of the tax on income of the members of partnership

ពតមនអពនេយជតសហរគសេនកនងករយបរេចឆទInformation about employee during the period

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សរមបអនកជបពនធតចFOR SMALL TAXPAYERS

ចណលព ជវកមម (B0 = B1 + B2)Business income

លកទនញSale of goods

ផគតផគងេសSupplies of services

ៃថលេដមទនញ នងេស (B3 = B4 + B5)Cost of goods sold and cost of services supplied

ៃថលេដមទនញបនលកCost of goods sold

ៃថលេដមេស បនផគតផគងCost of services supplied

ចណលដល (B6 = B0 - B3)Gross income

ចណលេផ ងៗOther income

ច យសរមប ជវកមម (B8 = B9 + B10 + B11 + B12 + B13)Business expenses

ច យបគគលកSalary expenses

ច យទក េភលង េរបង នងថមពលេផ ងៗUtility expenses (water, electricity, fuel and other energies)

ច យេលករជលRental expenses

ច យរលសDepreciation expenses

ច យេផ ងៗOther expenses

ចណលសទធ / ខតព ជវកមម (B14 = B6 + B7 - B8)Net income / Loss from business

ពនធេលរបកចណល (B15 = B14 x អរ កេណ ន មថន ក)Tax on income (B15 = B14 x Progressive income rates)

ពនធអបបបរម ឬរបករេ ះពនធេលរបកចណលMinimum tax or prepayment of tax on income

ពនធេលរបកចណលរតវបង (B17 = B15 - B16)Tax on income payable


សរមបរកមហនសហកមមសទធ ករគណនពនធេលរបកចណល រតវយកទករបកកនងរបអប (B14) េទែបងែចកនងសមជក េទ មភគកមមរបសសមជកមន កៗេហយគណនពនធេលរបកចណលចេពះសមជកមន កៗ េនះ នងរតវបកសរបពនធេលរបករបកចណលៃនសមជកទងអសបញជ លេទកនងរបអប (B15)។ករគណនមនេនកនងទពរទ២ កនង ងទ១។For partnership, the tax on income shall be calculated by taking the amount from (B14) contributed to each member based on the percentage of equity in terest of eachmember, then calculate the tax on income of each member and the total amount of the tax on income shall be filled in (B15). The calculation is on page 2, table 1.


បរយយDescription

េយងRef.

B0

ករយបរេចឆទេនះ (N)Current year (N)

របយករណលទធផល នងករគណនពនធេលរបកចណលIncome statement and the calculation of tax on income

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B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

B12

B13

B14

B15

B16

B17




ករគណនៃថលេដមទនញ រតវអនវតត មរបមនតដចខងេរកម / The calculation of cost of goods sold is as follow :

១- ៃថលេដមទនញបនលក រតវយកេទកតរ េនកនងរបអប (B4) េនទពរទ ៣ ៃនលខតរបកសេនះ។ Cost of goods sold is recorded in (B4) on page 3.

២- េដមបបេពញបញជ សតកទនញខងេល អនកជបពនធរតវកតរ មខទនញទងអស ែដលមនកនងសតកចលកនងខទង (B) េហយអនវតតដចខងេរកម៖ To fill the table of inventory book above, the taxpayer shall record all the item of goods in inventory in column (B) then follow the steps below:

ក- កតរ សតកទនញេដមរគ កនងខទង (C) េ យរសងមខទនញទងអសែដលមនកនងកណតរ សតកេដមរគកតរ កនងខទង (C1) នង កឯក កនងខទង (C2) េហយគណនរកតៃមលសរបេ យេរបតៃមលែដលបនទញេនេលវកកយបរតទញចងេរកយបងអសកតរ កនងខទង (C3)។ Record the beginning

inventory in column (C) by listing all items in the beginning inventory recorded in (C1), the unit in (C2) and calculate the total amount by using the price on the last purchased invoices in (C3).

ខ- កតរ ទនញទញចលកនងរគ កនងខទង (D) េ យរសងមខទនញទងអសែដលបនទញកនងឆន ពបញជ ទញរបចៃថងកតរ កនងខទង (D1) នង កឯក កនងខទង (D2) េហយយកតៃមលសរបេលវកកយបរតកតរ កនងខទង (D3)។ Record the purchased of goods in period in column (D) by listing all items purchased in current year from the daily purchased recorded in (D1), the unit in (D2) and record the total amount on the invoices in (D3).

គ- កតរ សតកទនញចងរគ កនងខទង (E) េ យ បមខទនញទងអសែដលសលកនងសតក មមខទនញកតរ កនងខទង (E1) នង កឯក កនងខទង (E2) េហយគណនរកតៃមលសរប េ យេរបតៃមលបនទញេនេលវកកយបរតទញចងេរកយបងអសេនកនងបញជ ទញរបចៃថង កតរ កនងខទង (E3)។ សតកទនញ ចងរគេនះ នងរតវបនយកេទេរបរបសជសតកទនញេដមរគសរមបឆន បនទ ប។ Record the ending inventory in column (E) by listing remaining items in (E1), the unit in (E2) and calculate the total amount by using the price on the last purchased invoices from the daily purchase record in (E3). The ending inventory will be used as the beginning inventory of the next year.

៣- របសនេបសរេសរមនអស សមភជ បជមយកនងរក សេ យែឡក។ Use separate sheet if the space is insufficient.


ល.រNº.

សរបTotal

មខទនញItem

សតកទនញេដមរគ (C)Beginning inventory

បរមណQuantity

ឯកUnit

តៃមលសរបTotal

(A)

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

(B) (C1) (C2) (C3)

ទនញទញចលកនងរគ (D)Purchase


ឯកUnit


(D1) (D2) (D3)

សតកទនញចងរគ (E)Ending inventory


ឯកUnit


(E1) (E2) (E3)

បញជសតកទនញInventory book

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ៃថលេដមទនញបនលកCost of goods sold

= + -សតកទនញេដមរគBeginning inventory

ទនញទញចលកនងរគPurchase

សតកទនញចងរគEnding inventory

= + -ទករបកសរបកនងខទង (C3)Total amount in (C3)

ទករបកសរបកនងខទង (D3)Total amount in (D3)

ទករបកសរបកនងខទង (E3)Total amount in (E3)

= + -




រទពយអចលនរទពយFixed asset

តៃមលេនសលេរកយរលសពឆន មន

Residual value brought forward

តៃមលទញរទពយសកមមរយៈេពលែវងសរបទង ១២ែខ កនងឆន ចរនត

Fixed asset purchase in current year

រទពយសកមមលកេចញ បេញចញេចលបតបង ឬខចខតេនកនងឆន Disposal fixed asset in current year

តៃមលមល ឋ នគតរលសកនងករយបរេចឆទ

Depreciation based valueduring the period

(1) (2) (3) (4) = (1) + (2) - (3)

អរ រលសDep. rate

ទករបករលសសរមបករយបរេចឆទ

Dep. allowance of the period

សមតលយសរមបេយងេទឆន បនទ ប

Balance for carryingto next period

(5) = (4) x 30%

30%

(6) = (4) - (5)

ងគណនរលស មចបប រេពពនធDepreciation table as per LOT

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application for soo1 · 2017-03-10 · ចំណូលពីជីវកមម (b0 = b1 + b2)...

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