Other non-deductible taxes expense

Other non-deductible taxes expense For Cambodia Tax

Some tax expenses are non-deductible expenses for tax on income (profit).

Tax expenses company paid to tax authority on behalf of recipients are non-deductible expenses.

The following examples for non-deductible tax expenses.

1. Company paid tax on salary on behalf of employees because tax on salary is charge on employees.
2. Company paid tax on fringe benefit on behalf of employees because tax on fringe benefit is charge on employees.
3. Company paid withholding tax on behalf of suppliers because withholding taxes are charge on suppliers. Withholding taxes included 15%( on services), 10% ( movable or immovable property), 15% ( on interest), 14% ( for non-residents) etc.