Level of turnover:

– From KHR700 million (~USD175K) to KHR4,000 million (~USD1M); or

– A registered legal entity, representative office; or

– A national and sub-national institution, association and non-governmental organization; or

– Foreign diplomatic and consular mission, international organization and other governement’s technical cooperation agencies

Source: https://www2.deloitte.com/content/dam/Deloitte/kh/Documents/tax/kh-tax-guide-to-taxation-in-cambodia-2020.pdf