Non-Resident Physical Person

Non-resident physical person is employee that is not resident employee. 

An individual is considered a resident employee for tax purposes if they fulfill any one of the following criteria:

(1) their residence is in Cambodia; or

(2) their principal place of abode is in Cambodia; or

(3) they are present in Cambodia for more than 182 days in any period of 12 months ending in the current tax year.