Value Added Tax-Summary
Value Added Tax-Summary The self-assessment regime taxpayers who are making taxable supplies are obliged to register for VAT, and collect
Continue readingValue Added Tax-Summary The self-assessment regime taxpayers who are making taxable supplies are obliged to register for VAT, and collect
Continue readingTax on Salary (TOS) and Fringe Benefit Tax Tax on Salary (TOS) Term Salary The term Salary is defined to
Continue readingSummary for withholding tax on resident and non-resident Withholding Tax on Resident Any resident taxpayer carrying on business and who
Continue readingMinimum Tax ( MT) The Minimum Tax is a separate and distinct tax from the tax on profit(income)/ TOI. This
Continue readingAn enterprise liable to the tax on profit according to the real regime system of taxation including a qualified investment
Continue readingThe Tax on Profit is the debt of a resident taxpayer on income from Cambodian sources and from foreign
Continue readingQuestion : On 1 April 2015, Para acquired 70% of Sunna’s equity shares paying $205,800. The summarized statements of financial
Continue readingPRACTICAL INTERNAL AUDIT ON INVENTORIES Learning Objectives I.INTRODUCTION II. COST OF INVENTORIES III. METHODS OF CALCULATING THE COST OF INVENTORY
Continue readingPRACTICAL AUDIT ON TANGIBLE FIXED ASSETS Learning Objectives I.INTRODUCTION II.TRANSACTIONS AND ACCOUNT BALANCE ASSERTION AND AUDIT PROCEDURE III. FIXED ASSET
Continue readingI.INTRODUCTION In practice, cash in Company is the most important asset among other assets and liabilities, so company should have
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