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
- 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

Who is small taxpayer

Who is small taxpayer ?

Small taxpayers are sole proprietorships or partnerships that:

1.Have annual turnover of from KHR 250 million to KHR 700 million ( approximate USD 62,500 to USD 175,000); or
2.Have turnover of at least KHR 60 million ( approximate USD 15,000) for any three-month period ending in the current calendar year; or
3.Expect turnover for the next three-month period to be at least KHR 60 million ( approximate USD 15,000); or
4.Participate in any bidding or quotation for the supply of goods or services, including market stall management ( Khmer language “Phasi”).

For Small Taxpayers, you will patent tax KHR 400,000 ( approximate USD 100). Read more about: Small, Medium and Large Taxpayer.

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

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Cambodia Monthly Taxes

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