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.
េលខសមគ ល ជវកមមBusiness identification number (BIN)
េ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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ទរមង / Form S001
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
កណតសមគ ល / Note :
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.
េលខសមគ ល ជវកមមBusiness identification number (BIN)
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
ទរមង / Form S001
សរមបអនកជបពនធតចFOR SMALL TAXPAYERS
កណតសមគ ល / Note :
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.
េលខសមគ ល ជវកមមBusiness identification number (BIN)
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
បរមណQuantity
ឯកUnit
តៃមលសរបTotal
(D1) (D2) (D3)
សតកទនញចងរគ (E)Ending inventory
បរមណQuantity
ឯកUnit
តៃមលសរបTotal
(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)
= + -
ទរមង / Form S001
សរមបអនកជបពនធតចFOR SMALL TAXPAYERS
េលខសមគ ល ជវកមមBusiness identification number (BIN)
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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ទរមង / Form S001
សរមបអនកជបពនធតចFOR SMALL TAXPAYERS