Chapter 1
Provisions for
the Tax on Profit
Section 1: General Provisions
Article 1: Change
to Tax
Article 2: Object
of the Tax
Article 3: Definitions
Article 4: Tax
Regimes
Section 2: Taxable Profit
and Tax Rates
Article 5: Tax
Year
Article 6: Accounting
Rules
Article 7: Taxable
Profit
Article 8: Determination
of Taxable Profit
Article 9: Income
Exempt from Tax
Article 10: Determination
of Income of a Pass-Through
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Section 3: Deductions
Article 11: Allowable Deductions
Article 12: Interest Expense
Article 13: Depreciation of Tangible Property
Article 14: Depreciation of Intangible Property
Article 15:
Depletion of Natural Resource
Article 16: Charitable Contributions
Article 17: Carry Forward of Losses
Article 18: Allocation of Income and Deductions
among Taxpayers
Article 19: Not Allowed as Deductions
Section 4: Tax Rates and
Tax Due
Article 20: Determination of Tax Due
Article 21: Tax on Insurance Companies
Article 22: Tax on Unrelated Business Profit
Article 23: Advanced Tax on Dividend Distributions
Section 5: Other Taxes
Article 24: Minimum Tax
Section 6: Withholding Taxes
and Prepayment of Tax on Profit
Article 25: General Withholding Tax
Article 26: Withholding on Payments to Foreign
Persons
Article 27: Withholding Tax as Final Tax
Article 28: Prepayment of the Tax on Profit
Section 7: Obligations of
Taxpayers
Article 29: General Obligations of Real or Simplified
Regime System Taxpayers
Article 30: Obligation of Estimated Regime System
Taxpayers
Article 31: Obligations of Withholding Agents
Article 32: Obligations of Persons Required to
Make Prepayments of the Tax on Profit
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Section 8: Sources of Income
Article 33: Income from Cambodian Sources
Article 34: Income from Foreign Sources
Article 35: Determination of Source
Section 9: Calculation of
Annual Tax Due
Article 36: Foreign Tax Credit
Article 37: Determination of the Liability to the
Tax on Profit
Article 38: Determination of Tax Due or Tax Credit
for the Tax Year
Article 39: Determination of the Minimum Tax, and
the Tax Due or the Tax Credit for the Tax Year
Chapter 2
Provisions
For The Tax On Salary
Section 1: General Provisions
Article 40:
Charge to Tax
Article 41: Object of Tax
Article 42: Definitions
Section 2: Tax Exempt Salary
Article 43: Salary of Diplomatic and Other Foreign
Officials
Article 44: Tax Exempt Income of Employees
Section 3: Monthly Tax
Base, Monthly Taxable Salary and the
Determination of the Monthly Tax
Article 45: Monthly Tax Base
Article 46: Monthly Taxable Salary
Article 47: Determination of the Monthly Tax of
an Employee
Article 48: The Determination of the Tax on Fringe
Benefits
Article 49: Determination of the Tax on Salary
for a Non-Resident Taxpayer
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Article 50: Foreign Tax Credit
Section 4: Obligations of
Employers and Employees
Article 51: Cause of Tax Liability
Article 52: Tax Debt and the Obligation to Withhold
Article 53: Payment of Tax Withheld
Article 54: Tax Withholding, Record Keeping and
Reporting Requirements
Chapter 3
Provisions for the Tax on Value Added
Section 1: General Provisions
Article 55: Charge to Tax
Article 56: Definitions
Article 57: Non Taxable Supplies
Article 58: Non Taxable Supplies for Diplomatic
Missions and International Organizations
Section 2: General Principles for the Tax on Value
Added
Article 59: Taxable Person
Article 60: Taxable Supply
Article 61: Taxable Value
Article 62: Time of Supply
Article 63: Location of Supply
Section 3: Tax Rate and the
Calculation of Tax
Article 64: Tax Rate
Article 65: Input Tax Credit and Non Taxable Supplies
Article 66: Determination of Tax
Article 67: Capital Assets that Cease to be used
in the Business
Article 68: Necessary Documentation to Claim an
Input Tax Credit
Article 69: Input Tax Not Allowed as a Tax Credit
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Section 4: Payment
of Tax
Article 70: The
Monthly filing of the Value Added Tax Declaration
Article 71: Treatment
of Excess Credits
Article 72: Refunds
for Exporters
Article 73: Refunds
where Excess Credits Continue for Three Months or More
Article 74: Refunds
to Diplomatic Missions and International Organizations
Article 75: Liability
for the Collection and Payment of Tax
Section 5: Administrative
Provisions
Article 76: Registration
Article 77: Value
Added Tax Invoice
Article 78: Failure
to Issue Value Added Tax Invoice
Article 79: Books,
Records, and Information
Article 80: Special
Rules for Imports
Article 81: Cessation
of Business
Article 82: Transfer
of Business
Article 83: Contracts
Entered Into Before the Effective Date of this Tax
Article 84: Tax
Credit for Stocks of Goods
Chapter 4
Amendments to the Finance
Act of 1994 and to the Amendments to the Finance Act of 1995
Section 1: Provisions for
the change of the Specific Tax on Certain Merchandise to the
Specific Tax on Certain Merchandise and Services
Article 85
Section 2: Provisions for
the Change of the Tax on Turnover
Article 86
Chapter 5
Provisions on Tax Rules and
Procedures
Section 1: General Provisions
Article 87: Object
Article 88: Definitions
Article 89: International
Treaties
Article 90: Language
Used in Tax Declarations and Tax Documents
Section 2: Rights and Obligations
Article 91: Rights and
Obligations of the Taxpayer
Article 92: Powers and
Obligations of the Tax Administration
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Section 3: Tax Administration
Article 93: Responsibility
for Tax Administration
Article 94: Confidentiality
of Tax Information
Article 95: Delivery
of Information to the Taxpayer
Article 96: Publicity
and Explanation of Tax Law
Article 97: Incentives
for the Efficient and Effective Collection of Tax
Article 98: The Keeping
of Financial and other Supporting Documents
Article 99: Right to
Receive Information
Article 100: Power of Investigation
(without an advanced letter of notification)
Article 101: Requirement
to Register
Article 102: Certificate
of Registration and Tax Identification Number
Article 103: The Right of
the Tax Administration to Register a Taxpayer
Section 4: Tax Declarations
Article 104: Preparation
and Submission of the Tax Declaration
Article 105: Preparation
and submission of the information declaration and other documents
Article 106: The Taxpayer’s
Representative
Section 5: Collection
of Taxes
Article 107: Payment
of taxes
Article 108: Liability
of Directors, Managers, or Owners
Section 6: Power of
the Tax Administration in Tax Collection
Article 109: Rights
on the Properties of Taxpayers
Article 110: Reminder
Letter of Notification for Tax Collection
Article 111: Confiscation
Article 112: Protection
of the Taxpayer
Article 113: The Freezing
of Bank Accounts
Article 114: Stopping
Export-Import Operations
Article 115: Order Nullifying
Permit and License
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Section 7: Tax Assessment
Article 116: Assessment
of Tax
Article 117: Tax Re-Assessment
and Period of Tax Re-Assessment
Article 118: Procedure
for Tax Re-Assessment
Article 119: Burden
of proof
Section 8: Settlement of the Taxpayer’s
Protest
Article
120: Rules for Administrative Protests
Article 121: Contents
of the Administrative Protest by the Taxpayer
Article 122: Decision
by the Tax Administration
Article 123: Committee
of Tax Arbitration
Article 124: Appeal
to the Court
Section 9: Violations
of Tax Provisions
Article 125: Negligence
Article 126: Serious
negligence
Article 127: Tax
evasion
Article 128: Obstructing
the Implementation of Tax Law
Article 129: Criminal
violation of tax law
Section 10: Additional Tax
Article 130: Additional
tax
Article 131: Additional
Tax for Underpayment of Tax
Article 132: Additional
Tax for Late Tax Payment
Article 133: Additional
Tax for the Obstruction of the Implementation of Tax Law
Section 11: Criminal Violations
Article 134: Power
to sue for criminal charges
Article 135: Tax
evasion
Article 136: Obstruction
of the Implementation of Tax
Article 137: Aiding
or Abetting
Article 138: To
reveal the confidentiality
Article 139: Violations
by the tax officials
Article 140: Compensation
for misconduct or mistake
Chapter 6
Closing Provisions
Article 141:
Article 142:
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