1. Public Lighting Tax
    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 20th of the month following the month that the supplies are made.
  2. Accommodation Tax
    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 20th of the month following the month that the supplies are made.
  3. 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 via the form provided by General Department of Taxation. The
    Unused Land Tax is imposed at the rate of 2% (two percents) on the tax base s sated in the article 30 by
    September 30th every year.
  4. Registration Tax
    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, shipRegistration Tax is
    levied on legal document as follows:

    • Document on establishing company 1,000,000 Riel
    • Document on merging the companies 1,000,000 Riel
    • 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.

  5. Value Added Tax
    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 supplyThe term taxable supply means:
    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;
    The appropriation of goods for his own use by a taxable person;The making of gift or supply at below cost of
    goods or services by a taxable person;
    The import of goods into the customs territory of the Kingdom of Cambodia.
    Non-taxable supplies

    Non-taxable supplies are as follows:
    Public postal service;
    Hospital, clinic, medical, and dental services and the sale of medical and dental goods incidental to the
    performance of such services;

    The service of transport of passengers by wholly state owned public transportation system;
    Insurance services;
    Primary financial services;
    The imports of articles for personal use that are exempted from customs duties;
    Non-profit activities in the public interest;
    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:
    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.
    10% This standard rate applies to all supplies other than exports and non-taxable supplies.

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

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

  6. Tax on Income
    Income tax is imposed on resident taxpayer for income from Cambodian sources and from
    foreign sources. For a non-resident taxpayer, the income tax applies only to Cambodian source income.Taxable
    income is the net income that results from all types of business operations, including capital gains
    achieved during business or business termination, as well as income from financial or investment assets,
    wages and royalties. Taxable income also includes all capital gains from real estate, financial assets, or
    investment property achieved from operations other than business operations.The annual income tax rates are
    as follows:

    1. 20% for the income by a legal entity
    2. 30% on the revenue from oil and natural gas distribution, the exploitation of natural resources,
      including forests, gold, or precious stones
    3. 0% of eligible income from project investment within the tax exemption period set by the Council for
      the Development of Cambodia (CDC)
    4. In accordance with the table of tax rates, the following shall be achieved for the income by the
      physical person, the enterprise and the shares allocated to each member of the joint-venture that is
      not considered a legal entity:The percentage of annual taxable income, the tax rateFrom 0 ៛ to
      16,000,000 ៛ 0%From 16,000,001 ៛ to 24,000,000 ៛ 5%

      From 24,000,001 ៛ to 102,000,000 ៛ 0%

      From 102,000,001 ៛ to 150,000,000 ៛ 5%

      From 16,000,001 ៛ to 24,000,000 ៛ 5%

      greater than 150,000,000 ៛ 20%

    5. For enterprises with significant activities in the insurance, property or other risks, the income
      tax shall be as follows:

      • 5% of gross premiums received during the tax year for any insurance or reinsurance of
        property or other risks in the Kingdom of Cambodia
      • For life insurance or life insurance activities other than property insurance or
        reinsurance; or Other Risks Income tax is regulated under Article 20 (1)
  7. Withholding Tax
    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:The rate of 15 percent on:
    Income received by a physical person from the performance of services including management, consulting, and
    similar services;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
    The rate of 10 percent on the income from rental of movable and immovable
    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

    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
    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:
    interest,
    royalties, rent, and other income connected with the use of property;
    compensation for management or technical services that shall be determined by Prakas of the MEF;
    dividends.

  8. Tax on Profit
  9. Prepayment of Profit Tax
  10. Minimum Tax
  11. Tax on Salary
  12. Specific Tax on Certain Merchandises and Services
  13. Turnover Tax
  14. Tax on Property Rental
  15. Stamp Tax
  16. Patent Tax
  17. Slaughter Tax
  18. Tax on Means of Transportation

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