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Withholding Tax on Non-Resident: Payment of Management Fee and Technical Services Some registered companies in Cambodia may use services from other countries for companies, so local companies must withhold tax on these services before payment otherwise companies will pay withholding tax on services on behalf. Withholding Tax on Non-Resident for Payment of Management Fee and Technical Services is subject at

Withholding Tax on Non-Resident: Payment of Dividend Some registered companies in Cambodia may have foreign investors (owners) from other countries. Foreign investors will get dividends from local companies if Cambodia companies declared dividends, so local companies must withhold tax on dividends before payment otherwise companies will pay withholding tax on dividends on behalf investors. Withholding Tax on Non-Resident for Payment

Withholding Tax on Non-Resident: Payment of Royalty, Rental/Leasing, and Income related to the use of Property Some registered companies in Cambodia may rent / lease properties from other countries because investment in properties may be expensive for companies. Some cases local companies may buy intellectual properties from overseas to sell in Cambodia. Withholding Tax on Non-Resident for payment of Royalty,

Withholding Tax on Non-Resident: Payment of Interest Some registered companies in Cambodia may borrow money or loan from other countries, so local companies must withhold tax on interest before payment otherwise companies will pay withholding tax on interest on behalf. Withholding Tax on Non-Resident for Payment of Interest is subject at 14%. Example  ABC Company is registered at Cambodia, and

Withholding Tax on Resident: Payment of Rental/Lease of Movable and Immovable Property Rental on movable and immovable property is subject to withholding tax (WHT) at 10%. Withholding tax on property will tax both individual and legal entities. Movable Properties: Movable properties refer properties that can be moved from place to another place. Examples for movable properties are as follows: Office

Withholding Tax on Interest Payment by Resident Bank or Saving Institution Taxpayers This withholding tax is applied for local banking sector in Cambodia. When you deposited (lent) to Bank in Cambodia, so it means that you are saver or investor while bank is borrower. You will get interest income while bank in Cambodia will pay interest expense to you. For

Withholding Tax on Interest Payment to Resident Non-Bank or Saving Institution Taxpayers Withholding Tax on Interest Payment to Resident Non-Bank or Saving Institution Taxpayers is taxable at 15%. If your company borrows loan from friend, family or other companies except borrowing from banking institution, so you must withhold tax before payment of interest to them. Example 1 Assume that ABC