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- Cambodia Monthly Taxes
Curriculum
- 27 Sections
- 117 Lessons
- 52 Weeks
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- I. Tax on Salary / Tax on Fringe Benefit (ToS / ToFB)9
- II. VAT0
- Overview-VAT3
- Taxable Supply-VAT 10%4
- VAT Exemption /Non-Taxable Supply-VAT 0%15
- 5.1Public Postal Service
- 5.2Insurance Service
- 5.3Primary Financial Service
- 5.4Non-Profit Activities
- 5.5Wholly State Owned Public Transportation
- 5.6Import of Articles for Personal Use
- 5.7Hospital, Clinic, Medical, and Dental Services
- 5.8Foreign diplomatic or consular missions, international organizations and agencies of technical cooperation
- 5.9Unprocessed Agricultural Products
- 5.10Cleaning of Solid or Liquid Waste
- 5.11Supply of electricity
- 5.12Supply of Clean Water
- 5.13Educational Services
- 5.14Transfer of a Business
- 5.15Other Exemption
- Mixed Taxable And VAT Exemption Supply-VAT 10% & 0%2
- Zero Rated Supply-VAT 0%7
- State Charge VAT4
- Time of Supply4
- Input Tax Credit1
- Non Input Tax Credit4
- Long Examples1
- III. Withholding Tax0
- Withholding Tax On Resident8
- 14.1Payment of Movable and Immovable Property Rental/Lease
- 14.2Payment of Service to Individual
- 14.3Payment of Service-Improper Issued Tax Invoice
- 14.4Payment of Interest to Non-Bank or Saving Institution
- 14.5Payment of Intangible Asset Royalty
- 14.6Payment of Interest to Fixed Term Deposit Accounts
- 14.7Payment of Interest to Non-Fixed Term Saving
- 14.8Dividend Distribution Tax
- Withholding Tax On Non-Resident5
- Withholding Tax (WHT) Exemption9
- 16.1Interest Paid to Domestic Financial Institution
- 16.2Payment to Government/Government Institution
- 16.3Payment Subject to Tax on Salary / Fringe Benefit
- 16.4Payment to Real Regime Taxpayer
- 16.5Interest Payment by Government/ Government Institution to Non-Resident
- 16.6Payment to Income Exempted Person
- 16.7Service payments worth less than KHR50,000
- 16.8Rental payment with issued proper tax invoice
- 16.9Software payments to a VAT registered company
- Due Date Of Tax Payment1
- IV. Accommodation Tax2
- V. Public Lighting Tax-Alcoholic And Tobacco Products5
- VI. Specific Tax0
- SPT-Domestic Certain Product Producer7
- 21.1Locally Produced Cigarettes (បារី)
- 21.2Locally Produced Cigars (បារីស៊ីហ្គា)
- 21.3Locally Produced Beer (ស្រាបៀរ)
- 21.4Locally Produced Alcoholic Beverages (excluding Beer) (ស្រា / សុរា)
- 21.5Locally Produced Non-Alcoholic Beverages (ភេសជ្ជះគ្មានជាតិសុរា)
- 21.6Locally Produced Cement (ស៊ីម៉ងត៍)
- 21.7Locally Produced Plastic Products (ផលិតផលប្លាស្ទិក)
- SPT-Certain Service3
- SPT-Certain Goods Importation8
- 23.1Imported Cigarettes and Cigars
- 23.2Imported Beer
- 23.3Imported Alcoholic Beverages (excluding beer)
- 23.4Imported non-alcoholic beverages
- 23.5Imported Lubricant, Brake Oil, Raw Material for Producing Engine Oil
- 23.6Automobiles and Spare Parts (រថយន្ត)
- 23.7Petroleum, Diesel and Gasoline (ផលិតផតេលសិលា)
- 23.8Air Conditioners, Cosmetics and Camera Equipment
- SPT-Mixed Goods Ans Service Supply2
- VII. Prepayment Of Income Tax2
- VIII. Tax on Property Rental1
- IX . Monthly Taxes for Small Taxpayer10
- 27.1Who is small taxpayer
- 27.2Three books for Small Taxpayers
- 27.3Value Added Tax (VAT) for Small Taxpayers
- 27.4Withholding Tax for small taxpayers
- 27.5Accommodation Tax-Small Taxpayers
- 27.6Tax on Salary & Fringe Benefit
- 27.7Public Lighting Tax
- 27.8Specific Tax
- 27.9Prepayment of Income (Profit) Tax
- 27.10Monthly Tax Payment Date-Small Taxpayer
2017-Tax Prakas for Public Lighting Tax (Khmer)
Tax Prakas for Public Lighting Tax as Khmer language is issued in 2017. Please read detail information as follows.
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