Withholding Tax

Withholding Tax on Resident: Payment of Rental on behalf employee Mr.A is employee of ABC Company. He signed the personal

Withholding Tax on Resident: Example of Royalty for License ABC Company purchased one computer from XYZ Company, a local VAT-registered 

Withholding Tax on Non-Resident: Example for Consulting Service ABC Company hired a consultant from foreign country to assist with a

Withholding Tax on Non-Resident: Payment of Management Fee and Technical Services Some registered companies in Cambodia may use services from

Withholding Tax on Non-Resident: Payment of Dividend Some registered companies in Cambodia may have foreign investors (owners) from other countries.

Withholding Tax on Non-Resident: Payment of Royalty, Rental/Leasing, and Income related to the use of Property Some registered companies in

Withholding Tax on Non-Resident: Payment of Interest Some registered companies in Cambodia may borrow money or loan from other countries,

Withholding Tax on Resident: Payment of Rental/Lease of Movable and Immovable Property Rental on movable and immovable property is subject