Law book in cambodia taxation 2004

Our law library is the largest free online collection of cambodian laws and regulation. This application provides us a great tool for accessing the taxation law compendium in cambodia which is published as book in 2014. The cambodian tax law provides the following cittoi rates. Laws and regulations related to the establishment and. Cambodia implicated in money laundering 08052020 more news. Enterprise, establishment taking leave during khmer new year and returning to work. Law on taxation tax on profit prepayment of profit tax minimum tax withholding tax tax on salary value added tax specific tax on certain merchandises and services. This law is adopted by the national assembly of the kingdom of cambodia. It is therefore not the purpose of this paper to examine the advantages. Cambodia does not impose a separate tax on capital gains. Development of property law in cambodia, vietnam and china. Case study on the tax system in cambodia transparency. With ongoing economic and political development, cambodia continues to adopted many new laws and regulations especially in response to the current situation. Law on the court fees 1993 khmer law on the establishment of the extraordinary chambers 2004.

As there is, todate, only a limited number of english publications on the cambodian constitution available, we believe that this book serves as a useful guide into the different areas covered by the. Any resident taxpayer carrying on business and who makes any of the following payments to a nonresident taxpayer shall withhold, and pay as tax, an amount equal to 14 percent of the amount paid. June 05, 2014 cambodia s competent authority and authorized representatives. Business and human rights rainbow khmer sereipheap trial monitoring.

To stay updated with the regulatory environment, you can access a wide range of information on labourrelated legislation currently in force in cambodia through our legal resource center. Cambodia on more than 182 days during the calendar year. Poverty reduction and development in late 2004, the management of import at. Change to tax the provisions for the tax on profit as stated in the finance act of 1994 promulgated by the royal kram no. Cambodia, in cooperation with the editors of this book, decided to create a comprehen sive source of information on cambodian constitutional law. A law firm is a business entity formed by one or more lawyers to engage in the practice of law. Kong vibol, delegate of the royal government in charge as director general of the general department of taxation. This law is the amendment to the law on taxation in cambodia. Cambodia joined the wto on th october 2004 and has been a full member of asean. Law on investment of cambodia declared by reach kram no 03 ns dated on 05. Law and provision general department of taxation cambodia. Taxes in brief general department of taxation cambodia.