Filing and

Invest- Employ- 1st Y nd rd th th Registration

Category 2 Y 3 Y 4 Y 5 Y
ment Req’t ment Fee (KP)
Req’t

Non- Non-
1.5
Micro Enterprise Fiscal Fiscal
3 below N.A. N.A N.A. 1.5
Under Under
3K
Section 11 Section 11
60% 40% 20%
of Business of business of Business FF - 2.5
Small-Scale 4 - 10 10 Tax due & Tax due & Tax due & RF – 2.5
Enterprise Exempt Exempt RPTA Tax RPTA Tax RPTA Tax
Due Due Due
excluding excluding excluding
SEF SEF SEF 5K
60% 40%
of Business of Business FF - 4
Medium-Scale 10 - 40 20 Tax due & Tax due & RF – 4
Enterprises Exempt Exempt Exempt RPTA Tax RPTA Tax
Due Due
excluding excluding
SEF SEF 8K

Large-Scale
40 - 100 100 FF - 6
Enterprises Exempt Exempt Exempt Exempt Exempt
RF - 6
12 K
100 - 500 FF - 8
RF - 8
16 K
501 - 1 B FF - 10
RF – 10
20 K
FF - 12
RF - 12
24 K