Deductible Expenses-Current Expenses

Deductible Expenses for Current Expenses

All expenses that the​ small taxpayers incur in a tax year are for business purposes only, so it means that expenses are not related with business, they will exclude for calculating tax on income (profit).

Expenses for business included the following expenses:

• – Cost of Goods sold or  cost of services
• – Wages and salaries
• – Utilities
• – Rental
• -Service Expenses
• – Other expenses such as interest​​ សោហ៊ុយ​ ប្រាក់ប៉ះបូវឬសំណងនានា…