Cambodia Yearly Taxes (រៀន ពន្ធប្រចាំឆ្នាំគ្រប់ប្រភេទ ពេញ ១ ឆ្នាំ)

Different Rates for Income Tax

Tax on Income for Resident & Non-Resident

Difference between Accounting Profit and Tax Profit

Tax Holidays and QIP

Deadline for Tax on Income / profit

Losses on Transactions with Related Parties

Expenses Related to Previous Period

Accounting Depreciation for​ Tax on Income / Profit

Increase in Provision

Allowance for Doubtful AR

Extravagant Expenses

Accounting Loss on Disposal of Fixed assets for Tax on Income / Profit

Donations, Grants and Subsidies

Amusement, Recreation and Entertainment Expenses

Non-Business Related Expenses

Fines and other Penalties

Other non-deductible taxes expense

Remuneration of owners and family

Benefits of owner and family

Salary unpaid within 60 days of next tax year

Other non-deductible expenses

Charitable Contribution for Tax on Income / Profit

Interest Expense

Tax Amortisation, Depletion & Depreciation

Decrease in provision​ for Tax on Income / Profit

Loss on disposal of Fixed assests as per LOT

Other deductible expenses

Accumulated losses brought forward for tax on income / profit 

Class 1-Fixed Asset ( Tax Depreciation )

Class 2-Fixed Asset (Tax Depreciation )

Class 3-Fixed Asset ( Tax Depreciation )

Class 4-Fixed Asset ( Tax Depreciation )

Intangible Fixed Asset

Depletion Expense

Special Depreciation

Interest and Taxes on Plant & Building

Supplies of goods and services free of charge

Granting Fixed assets for uses free of charge

Improvement of Fixed assets made by lessee without charge to lessor

Donations, grants and subsidies not recorded in the accounting book

Gain on disposal of Fixed assets as per Law on Tax

Other incomes not recorded in the accounting book

Dividend income received from resident taxpayers

Gain on disposal of Fixed assets as per accounting books

Other incomes recorded, but not taxable during this period

Foreign tax credit for Tax on Income / Profit

Credit on additional Income tax on dividend distribution during the period

Tax credit on withholding tax paid during the year

Prepayment on income tax paid during the year

Income tax credit brought forward from previous years

Service Company

Merchandising Company

Manufacturing Company

What is Cambodia Minimum Tax

Minimum Tax Deadline

Profit Tax Rate for Small Taxpayer

Fixed Assets-Non Allowed Tax Depreciation

Fixed Assets-Allowed Tax Depreciation

Deductible Expenses-Current Expenses

Non-Loss Carried Forward

Inventory and Cost of Inventory

Minimum Tax (MT) for Small Taxpayers

Small Taxpayers Do Not Record Properly

How to Calculate Tax on Income (profit)

Yearly Tax Payment Date-Small Taxpayer

Small Taxpayers and Patent Tax

Medium Taxpayers and Patent Tax

Large Taxpayers and Patent Tax

Date of Patent Tax

How to Calculate Property Tax

Non-Taxable Properties

Time of Property Tax Payment

What is Unused Land Tax ?

Time of Unused Land Tax Payment

Tax on Means of Transportation ?

What is Fiscal Stamp Tax ?

What is Registration Tax ?