Chapter

Chapt
ter 2

karvivDn_nRbBnBndar

Prepared
p
byy Hay
y Chamroeun, MBA
National University
ersity of Management
2014

karvivDn_rbs;Bn
tamRbvtinkarGPivDn_rbs;sgmmnusS)anbgjeGayeXIjfaenAeBl
EdlsgmmnusSrs;enAedaykarkab;Kas;randIminTan;ecHRbmUlpMCaRkum
RKb;RKg ehIykmin sal;faBnKWCaGVIEdr. luHdl;mnusSQandl;smy
kalecHRbmUlpMKaCaRkummhaCnedIm,IRKb;RKgeBlenaHeTIbBncab;epIm
kekIteLIg. ehIyenAeBlEdlsgmmnusSkan;EtmanGarFm rIkcMerIn
Bnkcab;epImrIkcMerInBIeBlenaHmkEdr.
Bn RtUv)anvivDn_RsbCamYynigkarvivDn_rbs;exOnesdkicVCati.
Copyright 2014 Hay Chamreoun, MBA

Slide 2-2

karvivDn_rbs;Bn
meFa)ayRbmUlBnrdaPi)al)anEbgEckCaRbePTBnepSgKadUcCa
Bnpal; ((Direct Tax)
BnRbeyal (Indirect
(
Tax)
BnelIR)ak;cMeNj ((Tax on Profits)
GakrelItmbEnm>>>> (Value Added Tax)

Copyright 2014 Hay Chamreoun, MBA

Slide 2-3

RbBnBnnbNaRbeTsmYycMnYn
RbBnBnrbs;bNaRbeTssgmniym

BnelIkareRbIR)as;dI (Tax on used land)

BnelIkarCYlpH (R
((Rentals
Rentals
Re
enta s tax)
BnelIcMNUlGaCIvkm (Turnover Tax)
BnelIcMNUlbuKl (In
(Individual
n
Income Tax)
BnelIR)ak;cMeNj (Ta
(Tax on Profits)
BnelITMnijBiess (Special Tax)
Bnksikm>>>> (Agricultural Tax)

Copyright
ht 2014
2
Hay Chamreoun,
Ch
C
hamreoun MBA
MB

Slide 2-4

RbBnBnnbNaRbeTsmYycMnYn
RbBnBnrbs;bNaRbeTsmUlFnniym

BnelIkareRbIR)as;dI (Tax on used land)

BnelIkarCYlpH (R
((Rental tax)
GakrelIplrbr ( TTurnove
Tu
Turnover
urnove
ove
veeer tax)
tax
x))
BnelIcMNUlbuKlBnelIR)ak;ebovtS (Tax on salaries)
BnelIR)ak;cMeNj (Pr
((Profits
Prrof
rofits
fits
ts tax)
tax
GakrBiesselITMnijnigesvamYycMnYn (Special tax)
GakrelItmbEnm (V
(Value
Vaal Added Tax)
BnnaMecj-naMcUl>>>> (Custom duty, Tariff)

Slide 2-5

ninakarpas;brfInRbBnBndarelIBiPBelak
edIm,IelIkkMBs;tYnaTIKMnas;esdkicrbs;Bn bcb,nenHKWCabBaaEdl
kMBugecaTeLIgcMeBaHmuxsankarN_y:agekAKKuk TamTarnUvkaryk
citTukdak;rbs;GkesdkicTaMgLayenAelIBiPBelak eRBaHfaBn
mansarsMxan;kgkar Gnuvtn_karEkTMrg;esdkicCati rbs;bNa
RbeTsenAelIBiPBelak.
karEkTMrg;esdkicKWRtUvEkTMrg;RbBnhirBavt ebImindUecHeTkar
EkTMrg;esdkicBMuGacTTYl)anRbsiTPaBeLIy.
Copyright 2014 Hay Chamreoun, MBA

Slide 2-6

ninakarpas;brfInRbBnBndarelIBiPBelak
rdaPi)alRtUvykcitTukdak;dl;eKalneya)ayBndareGay)ansm
RsbeTIbRbBnhirBavtTaMgmUlmandMeNIkareq<aHeTAmux nigCMruj
eGaykarEkTMrg;esdkicTTYl)aneCaKCy.
eKalneya)ayBnKWCaKnwH CakUnesarmYyEdl rdaPi)aledaHRsay
vibtiesdkicnRbeTsCatinimYyrbs;xn. Bn minEmnCaGVIEdlsit
efrCaGmtenaHeT vacaM)ac;RtUvEtmankarpas;brCadrab.
Copyright 2014 Hay Chamreoun, MBA

Slide 2-7

ninakarpas;brfInRbBnBndarelIBiPBelak
ninakarEkTMrg;RbBnBnnbNaRbeTsenHmancMNucdUcxageRkam
ebIkTUlayRkbxNmuxsBaargBntamryHBnRbeyal
RbeTsmUlFnCaeRcIn)anGnuvtTUlMTUlaybNarUbPaBBndUcCa
BnelIcMNUlGaCIvkm GakrelItmbEnm GakrBiess///
edIm,IGnuvteKalneya)ayRbPB cMNUlfvikardrbs;plitkr
GaCIvkr.
Copyright 2014 Hay Chamreoun, MBA

Slide 2-8

ninakarpas;brfInRbBnBndarelIBiPBelak

kMNt;GRtaBnxs; cMeBaHRbePTTMnij nigesvakmmYycMnYnEdl

b:HBal;dl;suxPaB sgm>>.
kMNt;GRtaBnTab cMeBaHRbePTTMnijnigesvakmmYycMnYnEdlbMerI
eGayCIvPaBrs;enARbcaMfrbs;RbCaBlrd.
]TahrN RbeTs)araMg GakrBiesselITMnijniigesvamYycMnYn
minRtwmEtvaytMl eTAelImux TMnijRbNitb:ueNaHeT
EfmTaMgmuxTMnijmYycMnYn eTotEdlb:HBal;dl; suxPaBdUcCa
Copyright 2014 Hay Chamreoun, MBA

Slide 2-9

ninakarpas;brfInRbBnBndarelIBiPBelak
)arI sura Rsaebor>>. RBmTaMgebIkTUlayRbePTTMnijFmtaRbcaM
CIvPaBdUcCa eRbgqar eRKOgePsCRKb;mux sr>>.
enHKWCaviFankartMeLIgBn EdlGkeRbIR)as;minsUvemIleXIjfa
xnRtUvTTYlrg BnFn;FreLIy. ehtuenHehIyRbtikmRbqaMgnig
kartMeLIgBnrbs;RbCaBlrdminsUvtwgEtg.

Copyright 2014 Hay Chamreoun, MBA

Slide 2-10

ninakarpas;brfInRbBnBndarelIBiPBelak
bnykarsKsajenAkgRbBnBndar bnykMritBnpal;
munenHRbBnBnnbNaRbeTsmUlFnCaeRcIn EdlmanbBaask
sajenAkgRbBnBn dUcCakarRbmUlBn CagenHeTotKWkarykBn
elIcMNUlbuKlenARbeTsmYycMnYnFn;FreBk naMeGaymanRbtikm
y;agxaMgkaenAkgmhaCn.
eKalneya)ayBnEbbenH)aneFVIeGaymankarGskmkgkMlaMgBl
km nigeFVIeGay GskmkarcRbDitrbs;RbCaBlrd .
Copyright 2014 Hay Chamreoun, MBA

Slide 2-11

ninakarpas;brfInRbBnBndarelIBiPBelak
GnueRKaHBnedIm,IelIkTwkcitdl;GkvinieyaK nigBRgIkplitkm begIn
GPivDnesdkicCati
]TahrN c,ab;vinieyaKenARBHraCaNacRkkm<Ca)anGnueRKaHBn
cMeBaHGkvinieyaK BIBIrqaMrhUtdl;ryHeBlR)aMbIqaMeTAtamlkN
sm,tiEdlmanEcgkgc,ab;. cMeBaHkarnaMecjGakrelItmbEnm
esIsUnPaKry>>. enHCaktamYyCMruj nigTak;Tajdl; GkvinieyaK
TunbreTseGaymkvinieyaKenAkm<Ca EdlnwgQandl;karGPivD
exOnesdkicCati.
Copyright 2014 Hay Chamreoun, MBA

Slide 2-12

ninakarpas;brfInRbBnBndarelIBiPBelak
kat;bnyblubecalnUvlkNGtiPaBrYcBnmYycMnYnEdlnaMeGay)at;bg;
RbPBcMNYlfvikardnigkarcMNayxHxaycMNUlfvikard
edIm,IeCosvagkar)at;bg;RbPBcMNUl nig kat;bnykarxHxaykgkar
Gnuvtn_eKalneya)ayBndarfIenHenAbNaRbeTsCaeRcIn maneKal
karN_lubecalnUvlkxN GtiPaBepSg edIm,IFanaPaB yutiFmkg
karRbmUlBn.
Copyright 2014 Hay Chamreoun, MBA

Slide 2-13

ninakarpas;brfInRbBnBndarelIBiPBelak
]TahrN enARBHraCaNacRkkm<Ca)anGnuvteKalneya)ay lubecal
nUvlkxNGtiPaBrYcBnmYycMnYn edIm,IFanaPaByutiFmkgkarRbmUlBn
nigbegIncMNUlfvikard.

Copyright 2014 Hay Chamreoun, MBA

Slide 2-14

Bnpal;

(Direct tax)

RbePTBnpal; (Direct tax):

Bnpal; KWCaRbePTBn Edlykedaypal;eTAelIcMNUl rbs;buKlTTYlrgBn.
Bnpal;CaRbePTBnEdlman\TiBledaypal;eTAelI buKlCab;Bn.
bNarUbPaBBnpal; enAelIsklelakbcb,nmanrUbPaBBnpal;CaeRcIn Edlman
eQaHehAxusKa.
]TahrN BnelIR)ak;ebovtS (Salary tax) KWCaRbePTBn Edlykedaypal;
elIcMNUlrbs;buKlmak; bcMNUlmFmrbs;RKYsar nimYy GaRsyeTAtam
RbeTsnimYy.
Copyright 2014 Hay Chamreoun, MBA

Slide 2-15

RbBnBnnRBHraCaNacRkkm<Ca
BnelImeFa)aydwkCBannigyanCMniH(Motor vehicle tax): KWCaRbePTBnEdl
KitelI RbePTmeFa)aydwkCBannigyanCMniHRKb;RbePT.
BnelIFnFan (Property tax): KWCaRbePTBn EdlKitelIRTBsm,tirbs;buKlmak;.
karGnuvtn_ERbRbYlGaRsyeTAtamRbeTsnimYy.
lkNBiessrbs;Bnpal;
buKlCab;BnKWCabuKlEdlTTYlrgBnedaypal;

Copyright 2014 Hay Chamreoun, MBA

Slide 2-16

RbBnBnnRBHraCaNacRkkm<Ca
mUldanKitBn nBnpal;KWCacMNUlCak;Esgrbs;buKlCab;Bn. dUcenHbuKlCab;Bn
Nakeday } rUbvnbuKl bnItibuKl } eGayEtmancMNUlCab;BnsuT EtmankatBVkic
bg;Bnpal;nUv cMnYnR)ak;Bn EdlRtUvbg;ehIyEdlkarbg; Bn enH)aneFVIeGayfy
cuHcMNUlmYyEpkrbs;GkenaH .
Bnpal;minbgb;enAkgfTMnijnigesvakmEdlGkeRbIR)as;CaGkTTYlrgBn.

Copyright 2014 Hay Chamreoun, MBA

Slide 2-17

lkNBiessrbs;Bnpal;

sabnBndar
GKnaykdanBndar
saxaBndar>>
Copyright 2014 Hay Chamreoun, MBA

Gnuvtc,ab;Bn

bg;R)ak;Bn

buKlCab;Bnbg;Bnpal;

buKlCab;Bn
rUbvnbuKlnig
nItibuKl
Slide 2-18

RbBnBnnRBHraCaNacRkkm<Ca
tYnaTIrbs;Bnpal;
Bnpal; KWCa]b,krN_EbgEckcMNUlRbkbedaysmPaBCaTIbMput nigsm
RsbbMput
karykBnedaypal;elIcMNUlEdlmanCak;Esgrbs;GkCab;Bn EpkelI
taragBnkMeNIntamfak;>>>>> dUcenHBnpal;minGacepr minGackat;pac;ecj
)anrvagbuKlCab;BnnigbuKlEdlTTYlrgBn TnwmenaHGRtaBnRtUv)an
begIneLIgCabeNIreTAtamkMritcMNUl dUcenHlkN smRsbrbs;
Bnpal;RtUvFana)an.
Copyright 2014 Hay Chamreoun, MBA

Slide 2-19

RbBnBnnRBHraCaNacRkkm<Ca
Bnpal; KWCaRbPBcMNUlfvikrdy:gsMxan;
kareRbIR)as;CaBhuRTg;RTaynbNarUbPaBBnpal; nigkarebIkTUlaynUvRkbxNBn
pal; )anbglkxNgayRsYldl;clnaRbmUlpMnUvRbPBcMNUl cUlkgfvikard.
Bnpal;)ancUlrYmcMENksMrbsMrYldMNak;kalvinieyaKeTAtamTisedAbegIn Tinplplit
kmrbs;bNaGgPaBGaCIvkm esvakm>>.
RbPBCamUldanedIm,IGnuvtnUvTunvinieyaKrbs;GgPaBGaCIvkm CasarvnKWR)ak;
cMeNj. RbsinebIRtUvbg;BnelIR)ak;cMeNj EdlTTYl)aneRcInbMputenaH nwgraMgsH
dl;lTPaBvinieyaKTunrbs;GgPaBGaCIvkm.
Copyright 2014 Hay Chamreoun, MBA

Slide 2-20

RbBnBnnRBHraCaNacRkkm<Ca
pymkvijRbsinebIRtUvbg;BnelIR)ak;cMeNjmankMritTabenaH nwgCYyCMrujeGay
dl;lTPaBvinieyaKTunrbs;GgPaBGaCIvkm.

RbePTBnRbeyal (Indirect tax):

BnRbeyal KWCarUbPaBRbmUlBnedayRbeyaltamryHbuKlepSgeTotedayqgkat;
tameRbIR)as;TMnijnigesvakm. Gacniyaym:ageTot KWbuKlEdlTTYlrgBnKWCaGk
eRbIR)as;TMnijnijesvakm b:uEnR)ak;Edlbg;BnenaHTTYltamryHbuKlepSg bGgPaB
GaCIvkm pllitkm esvakmNamYy dUcCakarKitBnenAelIplitpl TMnij
besvakmEdl)andak;lk; bpt;pg;.
Copyright 2014 Hay Chamreoun, MBA

Slide 2-21

RbBnBnnRBHraCaNacRkkm<Ca
bNarUbPaBBnRbeyal bNarUbPaBBnRbeyalmaneRcIn EdlmaneQaHehA
nigkarGnuvtn_xusKaeTAtamRbeTsnimYy.
]TahrN GakrelIplrbr (Turnover tax): KWCaRbePTBn EdlKitelI
cMNUlRbcaMExrbs;plitkm GaCIvkm besvakmnimYy karGnuvtn_Cak;Esg
GaRsyeTAtamRbeTsnimYy. RbPBEdlbegItGakrelIplrbr KWCacMNUl
rbs;GkeRbIR)as;b:uEnGkbg;BnKWCabNa Rkumhun shRKas nigGaCIvkm
esvakm.
Copyright 2014 Hay Chamreoun, MBA

Slide 2-22

RbBnBnnRBHraCaNacRkkm<Ca
GakrelItmbEnm (Value added tax): GakrelItmbEnm GtmKWCaBn
EdlKitelItmbEnmrbs;TMnij esvakm Edlqgkat;tamtMNak;kalplitkm
cracr nigkareRbIR)as;TMnij esvakmTaMgenaH.
GakrBiesselITMnijnigesvamYycMnYn (Special tax): G>B>T>s KWCaRbePTBn
EdlykelImuxTMnij nigesvamYycMnYn EdlERbRbYleTAtamRbeTsnimYy. RbePT
BnenH)anbgb;enAkgfTMnijnigesvakmEdlGkeRbIR)as;CaGkTTYlrgBn.

Copyright 2014 Hay Chamreoun, MBA

Slide 2-23

RbBnBnnRBHraCaNacRkkm<Ca
lkNBiessrbs;BnRbeyal
buKlCab;BnnigGkEdlTTYlrgBnKWCabuKlepSgKa.
mUldanKitBn nBnRbeyalKWCacMNUlGaCIvkmrbs;Rkumhun Gkpt;pg;TMnij
besvakm b:uEnGkeRbIR)as;KWCaGkTTYlrgbnkBnCMnYsvij. mannyfaRkum
hun Gkpt;pg;TMnijbesvakmRKan;EtCas<ankNalsMrab;cmgR)ak;Bn BIGk
eRbIR)as;eTAeGaysabnBndarEtb:ueNaH.
BnRneyal)anbgb;kgfTMnijnigesvakmEdlGkeRbIR)as;CaGkTTYlrgBn.
Copyright 2014 Hay Chamreoun, MBA

Slide 2-24

sabnBndar

lkNBiessrbs;BnRbeyal

Gkpt;pg;TMnij
bg;R)ak;Bn
nigesvakm

TMnijnigesvakm
frYmTaMgR)ak;Bn

Copyright 2014 Hay Chamreoun, MBA

GkeRbIR)as;

Slide 2-25

RbBnBnnRBHraCaNacRkkm<Ca
tYnaTIrbs;BnRbeyal
BnRbeyal KWCa]b,krN_EbgEckcMNUlRbkbedaybRsiTiPaB
BnRbeyal Fana)annUvkarbg;BnRbkbedaysmPaB rvagbNa
RsTab;RbCaCn edaysarkMritBnRbyalsmRsbCamYynigkMrit
plRbeyaCn_ EdlBYkKat;TTYl)anBIsgm.

Copyright 2014 Hay Chamreoun, MBA

Slide 2-26

RbBnBnnRBHraCaNacRkkm<Ca
BnRbeyalKWCaRbPBcMNUlfvikardy:gsMxan;
kareRbIR)as;CaBhuRTg;RTaynbNarUbPaBBnRbeyalnigkarebIkTUlaynUvRkb
xNBnRbeyal)anbglkxNgayRsYldl;clnaRbmUlpMnUvRbPBcMNUlcUlkg
fvikard.
BnRbeyalKWCa]b,krN_sMrbsMrYl CMrujplitkm GaCIvkm esvakmnigkar
eRbIR)as;kgRbeTs
BnRbeyal)anCH\TiBldl;karbegIteLIgnigkarGnuvtn_fTMnij esva
dUcenHvaCH\TiBl kMlaMgTijenAelITIpSar CH\TiBldl;karGPivDn_;plitkm
esvakmTaMgTMhM nigrcnasm<n.
Copyright 2014 Hay Chamreoun, MBA

Slide 2-27