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Yearly Tax
Cambodia Yearly Taxes (រៀន ពន្ធប្រចាំឆ្នាំគ្រប់ប្រភេទ ពេញ ១ ឆ្នាំ)
Cambodia Yearly Taxes (រៀន ពន្ធប្រចាំឆ្នាំគ្រប់ប្រភេទ ពេញ ១ ឆ្នាំ)
Curriculum
17 Sections
77 Lessons
52 Weeks
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I. Tax On Income
0
Overview For Tax On Income
5
2.1
Different Rates for Income Tax
2.2
Tax on Income for Resident & Non-Resident
2.3
Difference between Accounting Profit and Tax Profit
2.4
Tax Holidays and QIP
2.5
Deadline for Tax on Income / profit
Non-Deductible Expenses
16
3.1
Losses on Transactions with Related Parties
3.2
Expenses Related to Previous Period
3.3
Accounting Depreciation for Tax on Income / Profit
3.4
Increase in Provision
3.5
Allowance for Doubtful AR
3.6
Extravagant Expenses
3.7
Accounting Loss on Disposal of Fixed assets for Tax on Income / Profit
3.8
Donations, Grants and Subsidies
3.9
Amusement, Recreation and Entertainment Expenses
3.10
Non-Business Related Expenses
3.11
Fines and other Penalties
3.12
Other non-deductible taxes expense
3.13
Remuneration of owners and family
3.14
Benefits of owner and family
3.15
Salary unpaid within 60 days of next tax year
3.16
Other non-deductible expenses
Deductible Expenses
7
4.1
Charitable Contribution for Tax on Income / Profit
4.2
Interest Expense
4.3
Tax Amortisation, Depletion & Depreciation
4.4
Decrease in provision for Tax on Income / Profit
4.5
Loss on disposal of Fixed assests as per LOT
4.6
Other deductible expenses
4.7
Accumulated losses brought forward for tax on income / profit
Tax Amortisation, Depletion & Depreciation
8
5.1
Class 1-Fixed Asset ( Tax Depreciation )
5.2
Class 2-Fixed Asset (Tax Depreciation )
5.3
Class 3-Fixed Asset ( Tax Depreciation )
5.4
Class 4-Fixed Asset ( Tax Depreciation )
5.5
Intangible Fixed Asset
5.6
Depletion Expense
5.7
Special Depreciation
5.8
Interest and Taxes on Plant & Building
Taxable Income
6
6.1
Supplies of goods and services free of charge
6.2
Granting Fixed assets for uses free of charge
6.3
Improvement of Fixed assets made by lessee without charge to lessor
6.4
Donations, grants and subsidies not recorded in the accounting book
6.5
Gain on disposal of Fixed assets as per Law on Tax
6.6
Other incomes not recorded in the accounting book
Non-Taxable Income
3
7.1
Dividend income received from resident taxpayers
7.2
Gain on disposal of Fixed assets as per accounting books
7.3
Other incomes recorded, but not taxable during this period
Deductible Tax Credit
5
8.1
Foreign tax credit for Tax on Income / Profit
8.2
Credit on additional Income tax on dividend distribution during the period
8.3
Tax credit on withholding tax paid during the year
8.4
Prepayment on income tax paid during the year
8.5
Income tax credit brought forward from previous years
Questions For Tax On Income
3
9.1
Service Company
9.2
Merchandising Company
9.3
Manufacturing Company
II. Minimum Tax
2
10.1
What is Cambodia Minimum Tax
10.2
Minimum Tax Deadline
III. Tax On Income for Small Taxpayer
10
11.1
Profit Tax Rate for Small Taxpayer
11.2
Fixed Assets-Non Allowed Tax Depreciation
11.3
Fixed Assets-Allowed Tax Depreciation
11.4
Deductible Expenses-Current Expenses
11.5
Non-Loss Carried Forward
11.6
Inventory and Cost of Inventory
11.7
Minimum Tax (MT) for Small Taxpayers
11.8
Small Taxpayers Do Not Record Properly
11.9
How to Calculate Tax on Income (profit)
11.10
Yearly Tax Payment Date-Small Taxpayer
IV. Cambodia Patent Tax
4
12.1
Small Taxpayers and Patent Tax
12.2
Medium Taxpayers and Patent Tax
12.3
Large Taxpayers and Patent Tax
12.4
Date of Patent Tax
V. Property Tax
3
13.1
How to Calculate Property Tax
13.2
Non-Taxable Properties
13.3
Time of Property Tax Payment
VI. Unused Land Tax
2
14.1
What is Unused Land Tax ?
14.2
Time of Unused Land Tax Payment
VII. Tax On Transportation Means
1
15.1
Tax on Means of Transportation ?
VIII. Fiscal Stamp Tax
1
16.1
What is Fiscal Stamp Tax ?
IX. Registration Tax ( not yearly tax)
1
17.1
What is Registration Tax ?
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