Stamp Tax levied on legal documents and signboards in accordance with legal provision in force according to Prakas No. 982 dated August 18, 2015 on the implementation of Sub-Decree No. 40, dated March 31, 2015 on the revision of stamp tax tariff. Signboards can be business signs, commercial poster and banners. Failure to comply with stamp tax obligations will be subjected to penalties. Tax amounts vary according to signboard, dimension of signboard, number of foreign letter, mobile or fixed signboard, illumination and the location of it. Commercial signboards in Phnom Penh must declare and pay tax at the General Department of Taxation. For business signs, the owner must pay tax at the tax branch where the business signs is located. Commercial signboards in the provinces must declare and pay tax in the relevant provinces. Tax declaration is from January 1st to March 31st of the fiscal year. New business signs produced after March 31st must file a tax return within 15 days after advertisement. For business signs that are newly produced in the first 6 months of the year, 100% tax is to be paid; and for business signs that are newly produced in the last 6 months of the year, 50% tax is to be paid; and the taxpayer must file a tax return within 15 days after advertisement.
