Cambodia Return for Withholding Tax (Form WT 03)

Fields

• periodFromDate date required

  First day of the period covered by this return.

• periodToDate date required

  Last day of the period covered by this return.

• taxIdentificationNumber string required

  The enterprise's 9-digit Tax Identification Number.

  patternclassification: sensitive-pii
• enterpriseName string required

  The registered name of the enterprise filing this return.

  length: 1–300
• businessActivities string required

  Description of the enterprise's business activities.

  length: 1–300
• addressHouseNumber string required

  House or building number of the enterprise's address.

  length: 1–100
• addressStreet string required

  Street of the enterprise's address.

  length: 1–200
• addressGroup string required

  Group (Krom) of the enterprise's address.

  length: 1–100
• addressVillage string required

  Village of the enterprise's address.

  length: 1–100
• addressSangkat string required

  Sangkat (commune) of the enterprise's address.

  length: 1–100
• addressDistrict string required

  District (Khan) of the enterprise's address.

  length: 1–100
• addressMunicipality string required

  Municipality/province of the enterprise's address.

  length: 1–100
• faxOrPhone string required

  Fax or telephone number for the enterprise.

  length: 1–30classification: pii
• email string required

  Email address for the enterprise.

  patternlength: 0–200classification: pii
• residentServicesRoyaltyMineralsInterestAmount number optional

  Amount to be paid, before tax, for performance of services, royalty for intangibles, or interest in minerals paid to a resident taxpayer, in Cambodian riel (KHR). Taxed at the fixed 15% rate (D = B x C).

  range: 0–∞
• residentServicesRoyaltyMineralsInterestWithholding number optional

  Withholding tax due on performance of services, royalty for intangibles, or interest in minerals paid to a resident taxpayer, at the fixed 15% rate.

  range: 0–∞
• residentServicesRoyaltyMineralsInterestRemarks string optional

  Free-text remarks for this row.

  length: 0–300
• residentNonBankInterestAmount number optional

  Amount to be paid, before tax, as interest to a resident taxpayer that is not a bank or savings institution, in Cambodian riel (KHR). Taxed at the fixed 15% rate (D = B x C).

  range: 0–∞
• residentNonBankInterestWithholding number optional

  Withholding tax due on interest paid to a resident taxpayer that is not a bank or savings institution, at the fixed 15% rate.

  range: 0–∞
• residentNonBankInterestRemarks string optional

  Free-text remarks for this row.

  length: 0–300
• residentFixedTermDepositInterestAmount number optional

  Amount to be paid, before tax, as interest to a resident taxpayer holding a fixed-term deposit account, in Cambodian riel (KHR). Taxed at the fixed 6% rate (D = B x C). Per the form's own footnote, this row applies specifically to interest paid by domestic banks and savings institutions to their own depositor clients.

  range: 0–∞
• residentFixedTermDepositInterestWithholding number optional

  Withholding tax due on interest paid to a resident taxpayer holding a fixed-term deposit account, at the fixed 6% rate.

  range: 0–∞
• residentFixedTermDepositInterestRemarks string optional

  Free-text remarks for this row.

  length: 0–300
• residentNonFixedTermSavingInterestAmount number optional

  Amount to be paid, before tax, as interest to a resident taxpayer holding a non-fixed-term saving account, in Cambodian riel (KHR). Taxed at the fixed 4% rate (D = B x C). Per the form's own footnote, this row applies specifically to interest paid by domestic banks and savings institutions to their own depositor clients.

  range: 0–∞
• residentNonFixedTermSavingInterestWithholding number optional

  Withholding tax due on interest paid to a resident taxpayer holding a non-fixed-term saving account, at the fixed 4% rate.

  range: 0–∞
• residentNonFixedTermSavingInterestRemarks string optional

  Free-text remarks for this row.

  length: 0–300
• residentRentalLeasePropertyAmount number optional

  Amount to be paid, before tax, for rental or lease of movable and immovable property paid to a resident taxpayer, in Cambodian riel (KHR). Taxed at the fixed 10% rate (D = B x C).

  range: 0–∞
• residentRentalLeasePropertyWithholding number optional

  Withholding tax due on rental or lease of movable and immovable property paid to a resident taxpayer, at the fixed 10% rate.

  range: 0–∞
• residentRentalLeasePropertyRemarks string optional

  Free-text remarks for this row.

  length: 0–300
• residentWithholdingTotalAmount number required

  Total amount to be paid, before tax, across all Section I (Withholding Tax on Resident Taxpayers) rows.

  range: 0–∞
• residentWithholdingTotalWithholding number required

  Total withholding tax due across all Section I (Withholding Tax on Resident Taxpayers) rows.

  range: 0–∞
• residentWithholdingTotalRemarks string optional

  Free-text remarks for the Section I Total row.

  length: 0–300
• nonResidentInterestAmount number optional

  Amount to be paid, before tax, as interest paid to a non-resident taxpayer, in Cambodian riel (KHR). Taxed at the fixed 14% rate (G = E x F).

  range: 0–∞
• nonResidentInterestWithholding number optional

  Withholding tax due on interest paid to a non-resident taxpayer, at the fixed 14% rate.

  range: 0–∞
• nonResidentInterestRemarks string optional

  Free-text remarks for this row.

  length: 0–300
• nonResidentRoyaltyRentalPropertyIncomeAmount number optional

  Amount to be paid, before tax, as royalty, rental/leasing payment, or income related to the use of property paid to a non-resident taxpayer, in Cambodian riel (KHR). Taxed at the fixed 14% rate (G = E x F).

  range: 0–∞
• nonResidentRoyaltyRentalPropertyIncomeWithholding number optional

  Withholding tax due on royalty, rental/leasing payment, or income related to the use of property paid to a non-resident taxpayer, at the fixed 14% rate.

  range: 0–∞
• nonResidentRoyaltyRentalPropertyIncomeRemarks string optional

  Free-text remarks for this row.

  length: 0–300
• nonResidentManagementTechnicalFeeAmount number optional

  Amount to be paid, before tax, for management fees or technical services paid to a non-resident taxpayer, in Cambodian riel (KHR). Taxed at the fixed 14% rate (G = E x F).

  range: 0–∞
• nonResidentManagementTechnicalFeeWithholding number optional

  Withholding tax due on management fees or technical services paid to a non-resident taxpayer, at the fixed 14% rate.

  range: 0–∞
• nonResidentManagementTechnicalFeeRemarks string optional

  Free-text remarks for this row.

  length: 0–300
• nonResidentDividendAmount number optional

  Amount to be paid, before tax, as a dividend paid to a non-resident taxpayer, in Cambodian riel (KHR). Taxed at the fixed 14% rate (G = E x F).

  range: 0–∞
• nonResidentDividendWithholding number optional

  Withholding tax due on a dividend paid to a non-resident taxpayer, at the fixed 14% rate.

  range: 0–∞
• nonResidentDividendRemarks string optional

  Free-text remarks for this row.

  length: 0–300
• nonResidentWithholdingTotalAmount number required

  Total amount to be paid, before tax, across all Section II (Withholding Tax on Non-Resident Taxpayers) rows.

  range: 0–∞
• nonResidentWithholdingTotalWithholding number required

  Total withholding tax due across all Section II (Withholding Tax on Non-Resident Taxpayers) rows.

  range: 0–∞
• nonResidentWithholdingTotalRemarks string optional

  Free-text remarks for the Section II Total row.

  length: 0–300
• filedAtPlace string required

  Place where this return is filed.

  length: 1–200
• filedDate date required

  Date this return is filed and signed by the Director/Manager/Owner of the enterprise.