Registration Tax
Registration Tax Registration Tax also referred to as seal tax or stamp duty is a tax imposed on the transfer
Continue reading A Lesson Summary-Cambodia Patent Tax
Cambodia Patent Tax The Patent Tax is applied on total annual turnover and is paid by the end of March
Continue reading Stamp Tax
Stamp Tax is levied on administration documents, court documents, non-court document and panos/posters. The royal government shall determine the scope
Continue reading A Lesson Summary-Tax on Property Rental
Tax on Property Rental-Summary Tax on property rental is applied when the lessor is an individual. Tax on property rental
Continue reading A Lesson Summary -Specific Tax on Certain Merchandises and Services
Specific Tax on Certain Merchandises and Services-Summary The Specific Tax on Certain Merchandise and Services is imposed on a number
Continue reading 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 reading Tax on Salary and Fringe Benefit Tax
Tax on Salary (TOS) and Fringe Benefit Tax Tax on Salary (TOS) Term Salary The term Salary is defined to
Continue reading Summary for withholding tax on resident and non-resident
Summary for withholding tax on resident and non-resident Withholding Tax on Resident Any resident taxpayer carrying on business and who
Continue reading A Lesson Summary-Minimum Tax
Minimum Tax ( MT) The Minimum Tax is a separate and distinct tax from the tax on profit(income)/ TOI. This
Continue reading Prepayment of Profit Tax
An enterprise liable to the tax on profit according to the real regime system of taxation including a qualified investment
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