Physical Person Resident

Physical Person Resident at Cambodia

Term ” physical person resident ” is import for tax on salary, so you should understand this term before tax on salary calculation because taxes for residents are different from taxes for no-residents.

An individual is considered a resident 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.