Corporate Tax Filing: Documents You Need

Preparing for corporate tax filing? Here's the complete document checklist to ensure smooth submission.

 

Financial Statements

1. Balance Sheet

• Assets, liabilities, and equity
• As of fiscal year-end
• Signed by authorized director

 

2. Income Statement (Profit & Loss)

• Revenue and expenses
• For entire fiscal year
• Shows net profit/loss

 

3. Cash Flow Statement

• Operating, investing, financing activities
• Required for larger companies
• Shows cash movements

 

4. Notes to Financial Statements

• Accounting policies
• Significant transactions
• Contingent liabilities

 

Supporting Documents

Revenue Documentation

• Sales invoices
• Tax invoices (for VAT-registered)
• Bank statements showing receipts
• Contracts for major projects

 

Expense Documentation

• Purchase invoices
• Receipts for all expenses
• Payroll records
• Rent agreements
• Utility bills

 

Payroll Records

• Monthly payroll registers
• PIT withholding records (Por Ngor Dor 1)
• Social security payments
• Year-end tax certificates (Por Ngor Dor 50)

 

Tax-Specific Documents

Withholding Tax Certificates

• Por Ngor Dor 3 (service payments)
• Por Ngor Dor 53 (monthly returns)
• Proof of tax remittance

 

VAT Documentation (if applicable)

• Monthly VAT returns (Por Por 30)
• Input VAT claims
• Output VAT collected

 

Deduction Support

For 200% deductions:

• Training certificates and invoices
• R&D project documentation
• Approval letters from authorities

For SME status:

• Capital verification
• Revenue confirmation
• SME affidavit

 

Company Registration Documents

• Company registration certificate
• Shareholder list
• Director authorization
• Company seal/stamp

 

BOI Companies (Additional)

• BOI promotion certificate
• Annual BOI report
• Separate accounting for promoted activities
• Investment progress documentation

 

Filing Forms

Main Form: Por Ngor Dor 50

• Corporate income tax return
• Completed and signed
• Attached schedules

 

Supporting Schedules

• Revenue breakdown
• Expense categories
• Deduction calculations
• Tax computation

 

Digital vs. Paper Filing

E-Filing (Recommended)

• Faster processing
• Immediate confirmation
• Can extend deadline to May 31
• Requires digital signature

 

Paper Filing

• Submit at Revenue Department
• Deadline: 150 days after year-end
• Requires physical presence
• No extension available

 

Common Missing Documents

❌ Withholding tax certificates ❌ Payroll withholding records ❌ Training/R&D approval letters ❌ BOI annual reports ❌ Signed financial statements

 

Preparation Timeline

3 months before deadline:

• Gather all receipts and invoices
• Reconcile bank statements
• Prepare draft financial statements

2 months before:

• Finalize financial statements
• Calculate tax liability
• Prepare deduction documentation

1 month before:

• Complete tax forms
• Review with accountant
• Prepare payment

Deadline week:

• Submit filing
• Make tax payment
• Keep confirmation records

 

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