税务 TAXES IN BRIEF

房租税 Accommodation Tax

住宿税是一种间接税以2%的速度应在宾馆和招待所住宿的罚款。谁的人提供住宿服务,负责该用品由每月在支付这个税的税收管理由本月15日。
The Accommodation Tax is an indirect tax with the rate of 2% to be imposed on accommodation in hotels and guest houses. The person who supplies accommodation services is responsible for the payment of this tax to the tax administration by the 15th of the month following the month that the supplies are made.

最低税 Minimum Tax

最低计税是从利润税独立和独特的税。此税受自我评估制度纳税人除了合格的投资项目(QIP)理事会柬埔寨发展中心(CDC)的认可。最小税是在除增值税所有税收年营业额含1%的速度,而且在利润税年度清算时支付。最低计税可以由年度纳税利润的实际支付减少。
The Minimum Tax is a separate and distinct tax from the tax on profit. This tax is subject to the self-assessment regime taxpayers except for the qualified investment project (QIP) recognized by the Council for Development of Cambodia (CDC). The Minimum Tax is imposed at the rate of 1 percent of the annual turnover inclusive of all taxes except for VAT, and is payable at the time of the annual liquidation of the tax on profit. The minimum tax may be reduced by the annual tax on profit that is actually paid.

专利税 Patent Tax

专利税适用于年度总营业额,并在三,每年年底支付。新的纳税人应缴纳这一税种的全年数额,如果第一个半年内开始创业,或者如果在今年下半年内开始创业支付半年量。谁拥有分公司,仓库,工厂或工作场所为同一企业在同一地方管辖的纳税人只受到一项专利纳税,但如果纳税人在不同的地方辖区不同的企业应当缴纳的专利税为每个企业和每个 管辖权。纳税人必须显示在业务的原理进行专利证书。
The Patent Tax is applied on total annual turnover and is paid by the end of March every year. The new taxpayer shall pay this tax in a full year amount if the business is started within the first half of the year, or pay in a half year amount if the business is started within the second half of the year. The taxpayer who has branches, warehouses, factories or workplaces for the same business in the same local jurisdiction is subject only one patent tax payment, but if that taxpayer has different businesses in different local jurisdictions he shall pay the patent tax for each business and each jurisdiction. The taxpayer must display the patent certificate at the principle place of business.

利润税预缴 Prepayment of Profit Tax

负责根据税收,包括负责向税利润的9%的速度一个合格的投资项目真正的政权系统正对利润税的企业,必须在的税率缴纳税款按月预付利润的义务所有税收,除增值税营业额含1%,实现了上月持平。提前还款会从税收中扣除的利润税年度清算。
An enterprise liable to the tax on profit according to the real regime sytem of taxation including a qualified investment project liable to the tax on profit at the rate of 9 percent, has the obligation to pay a monthly prepayment of tax on profit at the rate of 1 percent of turnover inclusive of all taxes, except Value Added Tax, realized in the previous month. The prepayment will be deducted from the tax on profit at the annual liquidation of the tax.

财产税 Property Tax

该法的目的是为了合理利用土地,以造福于亚国家的行政预算。物业税应该征收在位于市和柬埔寨王国各省的属性。此税适用于价值超过100,000,000瑞尔(亿瑞尔)不动产。
对于这一税种的目的,术语“财产”是指土地,房屋,建筑物和其他结构被建立在土地上。
此税应以每年0.1%(零点一个百分点)对物业税率征收。税基是土地,房屋,建筑物以及由扣除亿(亿)瑞尔建在陆地上其他建筑物的价值。土地,房屋,建筑物和其他结构的那些建在土地上的价值应基于它是由经济和财政部部长的Prakas确定财产评估委员会的市场价格来确定。
The purpose of this law is to rationalize the use of land and to benefit the sub-national administrative budget. Property tax shall be imposed on the properties located in the municipality and provinces of the Kingdom of Cambodia. This tax is applied to immovable properties valued in excess of 100,000,000 riels (one hundred million riels).
For the purpose of this tax, the term “Property” is referred to lands, houses, buildings and other constructions that are built on the land.
This tax shall be collected annually at a rate of 0.1% (zero point one percent) on the property. The tax base is the value of lands, houses, buildings and other constructions that are built on land by deducting 100,000,000 (one hundred million) riel. The value of lands, houses, buildings, and other constructions that are built on the land shall be determined based on the market price by the property evaluation committee which is established by the Prakas of the Minister of Economy and Finance.

公共照明税 Public Lighting Tax

公共照明税是一种间接税以3%的速度在所有酒类饮品及香烟的罚款。谁的人提供这些产品负责的供应量,令本月在支付这个税的税收管理由本月15日。
The Public Lighting Tax is an indirect tax with the rate of 3% to be imposed on all alcoholic drinks and cigarettes. The person who supplies these products is responsible for the payment of this tax to the tax administration by the 15th of the month following the month that the supplies are made.

登记税 Registration Tax

登记税的征收对不动产或土地占用权转让所有权转让4%的速度没有建筑在出售,交换的形式,接收礼物,把资本的公司。
登记税是对所有类型的车辆和交通的所有权转让征收4%表示,如:
重型载货车,中重型载货车,汽车和摩托车
船,渡轮,船
登记税的征收法律文件如下:
1.Document关于建立公司百万瑞尔
2.Document对合并公司百万瑞尔
3.Document上解决公司百万瑞尔

0.1%的合同成本使用国家预算的商品或服务的供应合同。
股票价格的0.1%用于转移的公司股票的部分或全部。
登记税应由谁获得土地所有权或占用权没有建立和征收按比例上转移的当天财产的实际价值的人支付。然而,为了缓解落实,经济和财政部部长可以确定一段时间的价值为基础计算缴纳税款。
Registration Tax is levied at a rate of 4% on transfer of ownership of real property or transfer of occupancy right of land without building in the form of sale, exchange, receiving gift, putting capital in company.
Registration Tax is levied 4% on transfer of ownership of all kind of vehicles and transportation means such as:
Heavy-loaded truck, medium heavy-loaded truck, vehicle and motorcycle
Boat, Ferry, ship
Registration Tax is levied on legal document as follows:
1.Document on establishing company 1,000,000 Riel
2.Document on merging the companies 1,000,000 Riel
3.Document on resolving the company 1,000,000 Riel

0.1% of contract cost for goods or services supply contract using state budget.
0.1% of stock price for transferring part or whole of company’s stock.
Registration Tax shall be paid by the person who receive the ownership or occupancy right of land without building and levied pro rata on the real value of the property on the day of the transfer. However, to ease the implementation, Minister of Economy and Finance can determine the value for a period of time to be a base to calculate the tax due.

屠宰税 Slaughter Tax
1.屠宰税被收集所有经济成分时杀死牛,水牛,猪1,屠宰税收集一次就杀害动物在被杀害的地方,或在屠宰的地方
2.特殊的情况下,经济和财政部应确定由买家承担,转运或活的动物卖方收取屠宰税的程序

2.屠宰税被收集在3%(3百分比)上屠宰动物的值的速率所谓的“税值 – 电视”
3.TV是市场的活的动物在给定时间的平均零售价格。在MEF应确定屠宰动物的价值为税基其相应的波动的市场价格
1.The Slaughter Tax is collected on all economic components when killing cow, buffalo and pig 1.The Slaughter Tax is collected one time on the killed animals at the killing place or at the slaughter place
2.in special case, the Ministry of Economy and Finance shall determine the procedure of collecting the slaughter tax from the buyer, transporter or the live animal seller

2.The Slaughter Tax is collected at the rate of 3% (three percents) on the value of slaughter animal so called “Taxable Value – TV”
3.TV is the average retail price of live animals of the market at a given time. the MEF shall determine the value of slaughter animals to be the tax base which appropriate with the fluctuated market price

对某些商品和服务,具体的税收 Specific Tax on Certain Merchandises and Services

对某些商品和服务的具体税是对一些本地和进口的产品和服务。本品符合这个特定的税收都盯着软饮料,酒类产品,啤酒(20%)和香烟(15%),而服务是娱乐服务,乘客的航空运输(10%),电话服务(3%)。
当地的纳税大户生产或提供这些商品或服务的责任由本月15日一个月的供应量作了如下缴纳这一税种的税收管理。
The Specific Tax on Certain Merchandise and Services is imposed on a number of local and imported products, and services. The goods subject to this specific tax are gazed soft drinks, alcoholic product, beer (20%) and cigarettes (15%), and the services are entertainment services, air transport of passengers (10%), telephone services (3%).
The local taxpayer producing or supplying these merchandises or services is responsible to pay this tax to the tax administration by the 15th of the month following the month that the supplies are made.

印花税 Stamp Tax

印花税的征收管理文件,法庭文件显示,非法庭文件和帕诺斯/海报。王国政府应确定实施的范围和印花税表中二级法令。主管部门或者机构不得接收或发出这是受印花税的文件,但尚未缴纳此税。
印花税是由贴上邮票或现金收据支付。经济和财政部部长应在实施收取印花税的Prakas中确定的程序和条件。
每张邮票的100瑞尔,200瑞尔,500瑞尔,1000瑞尔2000瑞尔的价值。经济和财政部是唯一的主管机构打印印记。
Stamp Tax is levied on administration documents, court documents, non-court document and panos/posters. The royal government shall determine the scope of implementation and stamp tax table in the sub-decree. The competent authority or agency shall not receive or issue the documents which is subject to stamp tax, but not yet pay this tax.
Stamp Tax is paid by affixing stamps or cash with receipt. Minister of Economy and Finance shall determine the procedure and condition in implementation of collecting stamp tax in the Prakas.
Each stamp has value of 100 riel, 200 riel, 500 riel, 1,000 riel 2,000 riel. Ministry of Economy and Finance is the only competent organization to print the stamp.

税收对交通运输工具的 Tax on Means of Transportation

此税责令限期改正所有车辆和运输手段。税率和税收应付款项应由经济和财政部的Prakas确定。
This tax shall be imposed on all vehicles and means of transportation. The tax rate and tax due shall be determined by the Prakas of the Ministry of Economy and Finance.

税利润 Tax on Profit

对利润的税收是来自柬埔寨来源的收入和来自外国居民纳税人的债务。对于非居民纳税人,这种税是分摊仅从柬埔寨来源的收入。
对利润税的税率:
在税率上的年利润如下:
•20%由法人实现的利润
•30%的利润下的石油或天然气产品分成合同和自然资源,包括木材,矿石,黄金开采实现,宝石
•9%的经CDC合格投资项目的利润有权在法律颁布的关于投资的修订该法的日期后,从纳税年度起5年过渡期
•0%的合格投资项目在免税期内利润确定
•按照累进税率由档为下表由自然人和分配份额直通认为不属于法人的每个成员实现的利润。
The Tax on Profit is the debt of a resident taxpayer on income from Cambodian sources and from foreign sources. For a non-resident taxpayer, this tax is assessed on income from Cambodian sources only.
The rates of the Tax on Profit:
The tax rates on the annual profit are as follows:
•20 percent for the profit realized by a legal person
•30 percent for profit realized under an oil or natural gas production sharing contract and the exploitation of natural resources including timber, ore, gold, and precious stones
•9 percent for the profit of qualified investment project approved by CDC to be entitled to the 5 year transitional period commencing from the tax year after the date of the promulgation of the Law on the Amendment of the Law on Investment of the
•0 percent for the profit of qualified investment project during the tax exemption period as determined
•According to the progressive tax rate by tranche for the table below for the profit realized by the physical person and the distributive share to each member of a pass-through that is not classified as a legal person.

Parts of the annual taxable profit Tax rate
From 0 to 6,000,000 Riels 0%
From 6,000,001 to 15,000,000 Riels 5%
From 15,000,001 to 102,000,000 Riels 10%
From 102,000,001 to 150,000,000 Riels 15%
Greater than 150,000,000 Riels 20%

•对于有保险或生命,财产或其他风险的再保险主要业务的企业,利润税应作如下决定:毛保费◦5%,在纳税年度收到的保险或风险的再保险王国
◦according以上用于其他活动第1,2,3,4和5条规定的费率是不保险
•For an enterprise having principal activity in the insurance or reinsurance of life, property, or other risks, the tax on profit shall be determined as follows: ◦5% of the gross premiums received in the tax year for the insurance or reinsurance of risk in the Kingdom
◦according to the rates specified in paragraph 1, 2, 3, 4 and 5 above for other activities that are not insurance

利润税预缴 Prepayment of Profit Tax

自我评估制度的纳税人包括在利润税率为9%的合格投资项目必须在1%的成交率(包括所有的税费,除了增值税的文件,并支付,按月,利润税的预付款)通过下面的本月15日实现了在上月持平。免税期限内符合条件的投资项目的营业额从这个预付款予以豁免。预付款项抵扣税对利润的税务年度清算。
The self-assessment regime taxpayers including qualified investment project under the profit tax rate of 9% must file and pay, on a monthly basis, the prepayment of profit tax at the rate of 1% of the turnover (inclusive of all taxes except for VAT) realized in the previous month by the 15th of the following month. The turnover of the qualified investment project within the tax exemption period shall be exempted from this prepayment. The prepayment is deductible against the tax on profit at the annual liquidation of the tax.

Additional Profit Tax on Dividend Distributions

At the time of making dividend distributions, the self-assessment regime taxpayers shall pay the additional profit tax on dividend distributions as follows:
•An additional profit tax shall be paid in the amount of 20/100 upon ◦distribution of retained earnings or annual profit after tax, if the taxpayer is distributing retained earnings or profits that were subject to a tax rate of 0%; and
◦any other distribution, except for those mentioned in paragraph 2 and paragraph 3 bellow as well a

•An additional profit tax shall be paid in the amount of 11/91 upon distribution of retained earnings or annual profit after tax, if the taxpayer is distributing retained earnings or profits that were subject to a tax rate of 9%.
•Additional profit tax shall not be paid on the distribution of retained earnings or annual profit after tax, if the taxpayer is distributing retained earnings or annual profit that were subject to the normal rate of 20%, or the rate of 30%.

Withholding Tax on Income Realized by a Resident Taxpayer

Any resident taxpayer carrying on business and who makes any payment in cash or in kind to a resident taxpayer shall withhold, and pay as tax, an amount according to the below mentioned rates which are applied to the amount paid before withholding the tax.
•The rate of 15 percent on: ◦income received by a physical person from the performance of services including management, consulting, and similar
◦royalties for intangibles and interests in minerals, and interest paid by a resident taxpayer carrying on business other than domestic banks and saving institutions to a resident taxpayer.

•The rate of 10 percent on the income from the rental of movable and immovable property.
•The rate of 6 percent on interest paid by a domestic bank or savings institution to a resident taxpayer having a fixed
•The rate of 4 percent on interest paid by a domestic bank or saving institution to a resident taxpayer having a non-fixed term saving account.

The withholding tax shall not apply to interest paid to a domestic bank or savings institution and to the payment of tax exempt income.

Withholding Tax on Income Realized by a Non-Resident Taxpayer

Any resident taxpayer carrying on business and who makes any of the following payments to a non-resident taxpayer shall withhold, and pay as tax, an amount equal to 14 percent of the amount paid.
•interest;
•royalties, rent, and other income connected with the use of property;
•compensation for management or technical services;
•dividends

Tax on Property Rental
1.Tax on property rental is set by the rental received as the following: 1.Buildings such as houses, factories, warehouses, offices, and so forth
2.Manual tools are equipped with industrial institutions
3.Industrial and commercial installed fittings established in place, large buildings loaded with liquids and miscellaneous products such as fuel, pitch, grains
4.Floating houses, ships used as accommodations or miscellaneous business services
5.Free land (land without buildings) is included with the areas of stone, mine and coal extraction, lakes and salt pan field

2.This tax is collected from proprietors or assignees
3.The tax rate on the property rental is equalized 10% of the gross rental. This gross rental shall be written in a contract or an agreement with lessees

Tax on Salary

The tax on salary is a monthly tax imposed on salary that has been received within the framework of fulfilling employment activities. A physical person resident in the Kingdom of Cambodia is liable to the tax on salary for Cambodian source salary and foreign source salary. A non-resident physical person is liable to the tax on salary for Cambodian source salary. The enterprise which is the employer of an employee has the obligation to withhold tax before salary payment and pay this tax to the tax administration by the 15th of the month following the month in which the salary is paid.
For a resident employee the tax on salary due is determined on the monthly taxable salary and is withheld according to the progressive tax rate as below:
Monthly salary (Riels) Rate
0 – 800,000 0%
800,001 – 1,250,000 5%
1,250,001 – 8,500,000 10%
8,500,001 – 12,500,000 15%
12,500,001 – upwards 20%

For a non-resident employee the tax on salary is withheld at the rate of 20% of the amount to be paid before withholding. . This withholding tax is the final tax on salary for the non-resident receiving the salary.
For fringe benefits, every month, the employer shall withhold and pay tax at the rate of 20% of the total value of fringe benefits given to all employees. The value of fringe benefits is the fair market value inclusive of all taxes.

Turnover Tax

Turnover tax is paid in the rate of 2% of the monthly turnover every month and implemented on tax payers, official-assessment system. (Someone in little taxes shall not be a tax payer in the self-assessment system).

Unused Land Tax

The Unused Land Tax is levied on a non-constructed land and the abandon constructed land which are located in the cities and the areas which are levied by the Unused Land Appraisal Committee (ULAC)
The Unused Land Tax is paid by the owners
The Tax Base is the market value of land within each cities and regions which is evaluated in square meter and levied by the ULAC by June 30th every year
The Unused Land Tax is imposed at the rate of 2% (two percents) on the tax base s sated in the article 30

Value Added Tax

The self-assessment regime taxpayers who are making taxable supplies are obliged to register for VAT, and collect VAT from the supplying of goods or services to their customers. The term “good” means tangible property other than land or money. The term “service” means the provisions of something of value other than goods, land, or money.

Taxable supply

The term taxable supply means:
1.The supply of goods or services by a taxable person in the Kingdom of Cambodia. The taxable person is any taxpayer under the Real Regime Tax System and others as specified by regulations;
2.The appropriation of goods for his own use by a taxable person;
3.The making of gift or supply at below cost of goods or services by a taxable person;
4.The import of goods into the customs territory of the Kingdom of Cambodia.

Non-taxable supplies

Non-taxable supplies are as follows:
1.Public postal service;
2.Hospital, clinic, medical, and dental services and the sale of medical and dental goods incidental to the performance of such services;
3.The service of transport of passengers by wholly state owned public transportation system;
4.Insurance services;
5.Primary financial services;
6.The imports of articles for personal use that are exempted from customs duties;
7.Non-profit activities in the public interest;
8.The imports or the purchases of goods for use in the exercise of their official function of foreign diplomatic and consular missions, international organizations and agencies of technical cooperation of other governments.

Rates of tax

The rates of VAT are as follows:
1.0% This rate applies only to goods exported from the Kingdom of Cambodia and services consumed outside Cambodia. Exports are defined as including international transportation of passengers and goods.
2.10% This standard rate applies to all supplies other than exports and non-taxable supplies.

Calculation of tax due
1.The VAT paid on import of goods or the VAT on locally purchase of goods or services for the business is called “Input Tax”.
2.The VAT charged on supplying of goods or services to customers is called “Output Tax”.
3.VAT due = Output Tax – Input Tax.

Non-deductible Input Tax

Non-deductible input tax are the VAT paid on:
1.Entertainment, amusement and recreation expense unless the taxable person carries on a business as a provider of entertainment, amusement or recreation;
2.Purchases or imports of automobiles, unless the taxable person carries on the business of dealing in, or hiring such automobiles; or
3.Purchases or imports of certain petroleum products, unless the taxable person carries on the business as a supplier of such petroleum products.

The taxable person must file the monthly VAT return in the form prescribed by the tax administration by the 20th of the month following the month that the supplies have been made.

Withholding Tax.

The general withholding tax shall be determined as follows:
1.Any resident taxpayer carrying on business and who makes any payment in cash or in kind to a resident paxpayer shall withhold, and pay a tax, an amount according to the below mentioned rates which are applied to the amount paid before withholding the tax: 1.The rate of 15 percent on: 1.Income received by a physical person from the performance of services including management, consulting, and similar services;
2.Royalties for intangibles and interest in minerals, and interest paid by a resident taxpayer carrying on business other than domestic banks and saving institutions to a resident taxpayer

2.The rate of 10 percent on the income from rental of movable and immovable
3.The rate of 6 percent on interest paid by a domestic bank or saving institutions to a resident taxpayer having a fixed term deposit account
4.The rate of 4 percent on interest paid by a domestic bank or saving institutions to a resident taxpayer having non-fixed term saving account

2.The withholding in this article shall not apply to interest paid to a domestic bank or saving institution and to the payment of tax exempt income as stated in article 9(New) of this Law

Any resident taxpayer carrying on business and who makes any of the following payments to a non-resident taxpayer shall withhold, and pay as tax, an amount equal to 14 percent of the amount paid:
1.interest
2.royalties, rent, and other income connected with the use of property
3.compensation for management or technical services that shall be determined by Prakas of the MEF
4.dividends