សមប់ប ិ ទបកូដ Stick barcode here! លិខិតបកសពនធេលបក់ចំណូលបចំឆន ំ (សមប់អនកជប់ពនធតូច) ANNUAL INCOME TAX RETURN (FOR SMALL TAXPAYERS) ទមង់ / Form S001 េសចក ីបកស / Declaration : សមគល់ ៖ Note ចប់ព ី ៃថងែខឆនំ Start date ដល់ To េយ ងខញ ុ ំ បនព ិ ន ិ តយគប់ចំណុចទំងអស់េនេល ល ិ ខ ិ តបកសេនះ ន ិ ងǂǍងឧបសមព័នធភជ ប់មកជមួយ។ េយ ងខញ ុ ំមនសកខ ី ប័តបញជក់ចបស់ǎស់ ត ឹ មតូវ េពញេលញ ែដលធន បនថ ព័ត៌មនទំងអស់េនេល ល ិ ខ ិ តបកសេនះ ព ិ តជត ឹ មតូវបកដែមន េហ យគមនបត ិ បត ិ ករǁមួយ ម ិ នបនបកសេនះេទ។ េយ ងខញ ុ ំសូមទទួលខុសតូវទំងសុង ចំេពះ មុខចបប់ទំងǔយជធរមន បស ិ នេប ព័ត៌មនǁមួយមនករែកងបនំ។ 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 true and accurate and there is no business operation undeclared. We are fully responsible due to the existiong Laws for any falsified information. អនកជប់ពនធតូវƽក់ល ិ ខ ិ តបកសេនះ ន ិ ងបង់បក់ពនធកន ុ ងរយៈេវǎ ៣ែខ េកយព ី ដំǁច់ឆន ំជប់ពនធ។ អនកជប់ពនធតូវចុះហតថេលខ ឬផិតេមៃដេល គប់ទំព័រ។ 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. កលបរ ិ េចឆទចុះបញជ ី ពនធƽរ Date of tax registration េលខសមគល់Ǖជីវកមម Business identification number (BIN) មǂ ៣០ ៃនចបប់ស ី ព ី ǒរេព ពនធ (Article 30 of the Law on Taxation) ករ ិ យបរ ិ េចឆទǒរេព ពនធ (ចំនួន ែខ) Tax period (Number of month) : េឈមះមចស់សហគស Name of owner of enterprise សកមមភពǕជីវកមមជេគលេដម Main business activity េឈមះសហគស Name of enterprise ផទះេលខ House No. Ǖសយƽនទ ី ǒនក់ ករសហគសបចច ុ បបនន Current registered office Address ផ ូ វ Street ភូម ិ Village ឃុំ/សងកត់ Commune កុង/សុក/ខណ District េខត/Ǎជធន ី Province/City ǒរេអឡ ិ កតូន ិ ក Email ទូរស័ពទចល័ត /ទូរស័ពទេល តុ Mobile phone / Office telephone សកមមភពǕជីវកមមបនទប់បនƞំ Supplementary business activity ទង់ទយគត ិ យុត ិ / ទមង់ៃនបត ិ បត ិ ករǕជីវកមម Legel form or form of business operation េល កែលងពនធេល បក់ចំណូល Income tax exemption Ǖǂពនធេល បក់ចំណូល Income tax rates ករកន់កប់បញជ ី ករគណេនយយǒមញ ញ Simplified accounting records ពនធេល បក់ចំណូលតូវបង់ Income tax due េប បស់កមមវ ិធ ី គណេនយយកុំពយ ូ ទ័រ Using accounting software ម ិ នេប បស់កមមវ ិធ ី គណេនយយកុំពយ ូ ទ័រ Not using accounting software សហគសឯកបុគគល Sole proprietorship កុមហ៊ុនសហកមមស ិ ទធ ិ Partnership ឆនំមនចំណូលដំបូង Year of first income ឆនំមនចំណូលជប់ពនធដំបូង Year of first taxable income Ǖǂកំេណ នǂមថ ន ក់ព ី ០% ដល់ ២០% Progressive rate by tranches from 0% to 20% ហតថេលខ Signature េឈមះ Name ហតថេលខ ន ិ ង េឈមះមន ី Signature & Name េលខចូល No. អតេលខមន ី ID number កលបរ ិ េចឆទ Date េធ េន Place, សមប់មនីពនធƽរ / Tax official use only មចស់សហគស ឬតំǁងសបចបប់ Company owner / Company representative ទំព័រ Page 1/5 Form S 001
5
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APPLICATION FOR SOO1 · 2017-03-10 · ចំណូលពីជីវកមម (B0 = B1 + B2) Business income លក់ទំនិញ Sale of goods ផគតផ់គង់េស
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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) :
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
ទពរPage1/5 Fo
rm S
001
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
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
ទពរPage3/5 Fo
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001
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:
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
ទពរPage4/5 Fo
rm S
001
ៃ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