Professional Documents
Culture Documents
Cain Gamalo, CPA, LLB Lecturer Mobile: 012 530 662 Email: cain_gamalo@yahoo.com
General Introduction
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Taxation
Cain Gamalo, CPA, LLB Lecturer Mobile: 012 530 662 Email: cain_gamalo@yahoo.com
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Profit tax
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Profit tax
Residency and source
Resident taxpayers they include companies organised or managed or having their principal place of business in Cambodia; taxed on world-wide income/profits; for taxes paid on foreign-sourced income/profits, they can receive tax credits. Internationally recognisable permanent establishment (PE) is taxed on its Cambodian source income only. Non-residents taxed on Cambodian sourced income/profits only.
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Taxation
Cain Gamalo, CPA, LLB Lecturer Mobile: 012 530 662 Email: cain_gamalo@yahoo.com
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Taxation
Cain Gamalo, CPA, LLB Lecturer Mobile: 012 530 662 Email: cain_gamalo@yahoo.com
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Taxation
Cain Gamalo, CPA, LLB Lecturer Mobile: 012 530 662 Email: cain_gamalo@yahoo.com
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Taxation
Cain Gamalo, CPA, LLB Lecturer Mobile: 012 530 662 Email: cain_gamalo@yahoo.com
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Property taxes, patent & other taxes, statutory requirements End of presentation
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