Notification 1897 from General Department of Taxation determines the period from 01 January to 31 March for the filling of tax declaration and payment of patent tax for 2017. It provides details as to how this can be done and specifies the different amount of patent tax through the classification of big, medium and small taxpayers.
Click here for the Filing of Tax Declaration and Payment Patent (Khmer)
Click here for the Filing of Tax Declaration and Payment Patent (English Translation)