PwC: Cambodian 2015 Tax Booklet.

[Loy9]

Interesting read:
Note: 2015; some regulations might have changed.

Table of contents
1 TAXATION
- General overview
- Cambodian tax system
2 TAX ON PROFIT
- Scope of taxation
- Residency and source of income
- Rates of tax
- Prepayments
- Tax holidays
- Calculation of taxable profits
- Deductible and non-deductible rule
- Special depreciation
- Losses carried forward
- Transfer pricing
- Administration
3 MINIMUM TAX
- General overview
- Administration
4 WITHHOLDINGTAXES
- Dividend distribution
- Other payments
- Deductibility of withholding taxes
5 VALUE ADDED TAX (VAT)
- General overview
- Scope of application
- Exempt goods and services
- Rates of tax
- Basis of taxation
- Registration
- Administration
6 SPECIFIC TAX ON CERTAIN
MERCHANDISE AND SERVICES
- General overview
- Rates of tax
- Basis of taxation
- Administration
7 IMPORTANDEXPORTDUTIES
- Import Duties
- Investment incentives
- Export Duties
8 TAX ON SALARY
- General overview
- Residency
- Taxable salary
- Deductions
- Rates of tax
- Administration
9 OTHERTAXES 17
- Public Lighting Tax
- Accommodation Tax
- Tax on House and Land Rent
- Tax on Immovable Property
- Tax on Unused Land
- Stamp Tax /Registration Tax
- Fiscal Stamp Tax
- Tax Stamps
- Patent Tax
- Tax on Means of Transportation
10 DOUBLE TAXATION AGREEMENTS
11 INTERNATIONALAGREEMENTS
12 INVESTMENT AND TAX INCENTIVES
13 STATUTORY AUDIT REQUIREMENT
14 CAMBODIAN STOCK EXCHANGE
15 CAMBODIA INTERNATIOL FINANCIAL REPORTING STANDARDS
16 SERVICES IN CAMBODIA