Cambodia Monthly Taxes

Curriculum

27 Sections
117 Lessons
52 Weeks

Expand all sectionsCollapse all sections

I. Tax on Salary / Tax on Fringe Benefit (ToS / ToFB)
9
- 1.1
  Employee or Consultant
- 1.2
  Due Date of Tax Payment-ToS & ToFB
- 1.3
  Physical Person Resident
- 1.4
  Tax on Salary-Resident
- 1.5
  Foreign Tax Credit for Tax on Salary
- 1.6
  Non-Resident Physical Person
- 1.7
  Tax on Salary-Non Resident
- 1.8
  Calculation-Tax on Fringe Benefit
- 1.9
  Tax Exemption-Salary and Fringe Benefit
II. VAT
0
Overview-VAT
3
- 3.1
  Overview-Value Added Tax
- 3.2
  VAT Payment Date
- 3.3
  Three VAT Rates
Taxable Supply-VAT 10%
4
- 4.1
  Service
- 4.2
  Goods
- 4.3
  Importation
- 4.4
  Supply by an Agent
VAT Exemption /Non-Taxable Supply-VAT 0%
15
- 5.1
  Public Postal Service
- 5.2
  Insurance Service
- 5.3
  Primary Financial Service
- 5.4
  Non-Profit Activities
- 5.5
  Wholly State Owned Public Transportation
- 5.6
  Import of Articles for Personal Use
- 5.7
  Hospital, Clinic, Medical, and Dental Services
- 5.8
  Foreign diplomatic or consular missions, international organizations and agencies of technical cooperation
- 5.9
  Unprocessed Agricultural Products
- 5.10
  Cleaning of Solid or Liquid Waste
- 5.11
  Supply of electricity
- 5.12
  Supply of Clean Water
- 5.13
  Educational Services
- 5.14
  Transfer of a Business
- 5.15
  Other Exemption
Mixed Taxable And VAT Exemption Supply-VAT 10% & 0%
2
- 6.1
  Mixed Supply (A x B/C)
- 6.2
  Sale of Land and Building
Zero Rated Supply-VAT 0%
7
- 7.1
  Zero-Rated Vs Non-Taxable Supplies
- 7.2
  Export Service
- 7.3
  Export Goods-zero rated VAT ( 0%)
- 7.4
  Rice Supply
- 7.5
  Supporting Industry or contractors
- 7.6
  International Transportation
- 7.7
  Services with the international transport
State Charge VAT
4
- 8.1
  Import & Supply of Agricultural Products
- 8.2
  Basic Food Products
- 8.3
  Supporting Industries or Contractors
- 8.4
  Contractors for Rice Exporters
Time of Supply
4
- 9.1
  General supply of goods or services
- 9.2
  Import of Goods
- 9.3
  Goods under a hire purchase agreement or finance lease
- 9.4
  Where
Input Tax Credit
1
- 10.1
  Input Tax Credit prior to registration
Non Input Tax Credit
4
- 11.1
  Improper VAT Invoice
- 11.2
  Entertainment, amusement and recreation expense
- 11.3
  Purchases or imports of automobiles
- 11.4
  Purchases or imports of certain petroleum products
Long Examples
1
- 12.1
  Example-VAT with Many Taxes
III. Withholding Tax
0
Withholding Tax On Resident
8
- 14.1
  Payment of Movable and Immovable Property Rental/Lease
- 14.2
  Payment of Service to Individual
- 14.3
  Payment of Service-Improper Issued Tax Invoice
- 14.4
  Payment of Interest to Non-Bank or Saving Institution
- 14.5
  Payment of Intangible Asset Royalty
- 14.6
  Payment of Interest to Fixed Term Deposit Accounts
- 14.7
  Payment of Interest to Non-Fixed Term Saving
- 14.8
  Dividend Distribution Tax
Withholding Tax On Non-Resident
5
- 15.1
  Payment of Interest
- 15.2
  Payment of Intangibles Royalty
- 15.3
  Payment of Property Rental/Leasing
- 15.4
  Payment of Management Fee and Technical Services
- 15.5
  Payment of Dividend
Withholding Tax (WHT) Exemption
9
- 16.1
  Interest Paid to Domestic Financial Institution
- 16.2
  Payment to Government/Government Institution
- 16.3
  Payment Subject to Tax on Salary / Fringe Benefit
- 16.4
  Payment to Real Regime Taxpayer
- 16.5
  Interest Payment by Government/ Government Institution to Non-Resident
- 16.6
  Payment to Income Exempted Person
- 16.7
  Service payments worth less than KHR50,000
- 16.8
  Rental payment with issued proper tax invoice
- 16.9
  Software payments to a VAT registered company
Due Date Of Tax Payment
1
- 17.1
  Due Date of WHT Payment
IV. Accommodation Tax
2
- 18.1
  Calculate Accommodation Tax
- 18.2
  Due Date of Accommodation Tax Payment
V. Public Lighting Tax-Alcoholic And Tobacco Products
5
- 19.1
  Domestically Produced Alcoholic and Tobacco Products
- 19.2
  Imported Alcoholic & Tobacco Products
- 19.3
  Subsequent Distribution of Alcoholic and Tobacco Products
- 19.4
  Tax Payment Date-Alcoholic and Tobacco Products
- 19.5
  2017-Tax Prakas for Public Lighting Tax (Khmer)
VI. Specific Tax
0
SPT-Domestic Certain Product Producer
7
- 21.1
  Locally Produced Cigarettes (បារី)
- 21.2
  Locally Produced Cigars (បារីស៊ីហ្គា)
- 21.3
  Locally Produced Beer (ស្រាបៀរ)
- 21.4
  Locally Produced Alcoholic Beverages (excluding Beer) (ស្រា / សុរា)
- 21.5
  Locally Produced Non-Alcoholic Beverages (ភេសជ្ជះគ្មានជាតិសុរា)
- 21.6
  Locally Produced Cement (ស៊ីម៉ងត៍)
- 21.7
  Locally Produced Plastic Products (ផលិតផលប្លាស្ទិក)
SPT-Certain Service
3
- 22.1
  Local and International Air Tickets (សេវដឹកជញ្ជូនអ្នកដំណើរតាមផ្លូវអាកាស)
- 22.2
  Entertainment Services (សេវាលំហែកំសាន្ត)
- 22.3
  Local and International Telecommunications Services (សេវាទូរស័ព្ទ)
SPT-Certain Goods Importation
8
- 23.1
  Imported Cigarettes and Cigars
- 23.2
  Imported Beer
- 23.3
  Imported Alcoholic Beverages (excluding beer)
- 23.4
  Imported non-alcoholic beverages
- 23.5
  Imported Lubricant, Brake Oil, Raw Material for Producing Engine Oil
- 23.6
  Automobiles and Spare Parts (រថយន្ត)
- 23.7
  Petroleum, Diesel and Gasoline (ផលិតផតេលសិលា)
- 23.8
  Air Conditioners, Cosmetics and Camera Equipment
SPT-Mixed Goods Ans Service Supply
2
- 24.1
  Cigarettes,Cigars , Alcoholic Beverages Sold in Entertainment Place
- 24.2
  Other Goods Sold in Entertainment Services
VII. Prepayment Of Income Tax
2
- 25.1
  Prepayment of Income Tax
- 25.2
  Due Date for Payment of Income Tax
VIII. Tax on Property Rental
1
- 26.1
  What is Tax on Property Rental?
IX . Monthly Taxes for Small Taxpayer
10
- 27.1
  Who is small taxpayer
- 27.2
  Three books for Small Taxpayers
- 27.3
  Value Added Tax (VAT) for Small Taxpayers
- 27.4
  Withholding Tax for small taxpayers
- 27.5
  Accommodation Tax-Small Taxpayers
- 27.6
  Tax on Salary & Fringe Benefit
- 27.7
  Public Lighting Tax
- 27.8
  Specific Tax
- 27.9
  Prepayment of Income (Profit) Tax
- 27.10
  Monthly Tax Payment Date-Small Taxpayer

Basic Food Products

VAT for Supply of Basic Food Products

According to Prakas No. 361.MEF.PK released on 3 April 2018, Value Added Tax (VAT) on basic food products will be considered as the State’s burden in respect of locally supplied food for a period from 3 April 2018 to 31 December 2019.

The Prakas defines basic food products as follows

-Poultry (chicken and duck), meat, either raw, marinated or smoked, including beef, buffalo, goat, lamb and pork
-All types of poultry eggs including raw, pickled and smoked
-All types of river fish and seafood including lobsters, prawns, shrimp, crab and artificial meat whether raw, marinated, or smoked
-All types of sugar which is not classified as candy (sweets)
-All types of salt
-All type of fish and soy sauce

Note

Accounting to Prakas 361, supply of the food in restaurants is taxable supply, so it is subject to value added tax (VAT).

If you want to study Full IFRS / IFRS for SMEs, Please Join this Telegram https://t.me/PhnomPenhHR or contact 093 646 646

Modal title

Main Content

Cambodia Monthly Taxes

Curriculum

Basic Food Products

Leave a Reply Cancel reply

Modal title