Level of turnover:

  • From KHR250 million (~USD62.5K) to KHR700 million (~USD175K); or
  • Join in bidding, price consulting or price surveying in supplying goods and services

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