Skip to content
Accounting Principles
QuickBooks
Monthly Tax
Yearly Tax
My Account
Passive Income
Accounting
Monthly Tax
QuickBooks
Yearly Tax
Dictionary
Blog
YouTube
Home
Monthly Tax
Cambodia Monthly Taxes
Cambodia Monthly Taxes
Curriculum
27 Sections
117 Lessons
52 Weeks
Expand all sections
Collapse 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
Locally Produced Cement (ស៊ីម៉ងត៍)
Tax rate for Locally Produced Cement is 5%
If you want to study Full IFRS / IFRS for SMEs, Please Join this Telegram https://t.me/PhnomPenhHR or contact 093 646 646
Leave a Reply
Cancel reply
You must be
logged in
to post a comment.
Share
Modal title
Main Content