税务与会计
<强>1。 税收制度
柬埔寨现行的税收制度受《2003年税收法修正案》（2003年税收法）管辖。
利润税按照实际税制、简化税制或估计税制征收。纳税人制度根据公司形式、经营活动类型和营业额水平确定（《税法》第四条）。
<强>2。 税收形式和现行税率
下表显示了柬埔寨目前征收的税款，及其简要说明及其税率。各税种的详细情况，请参阅表中税种名称旁边注明的《2003年修订税法》条文和/或章节。
柬埔寨税收计划
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| 利润税（第 1 章第 1 – 23 条） | |
| 法人 |
20%（除非采用9%或0%的投资激励率） |
| 石油和天然气生产分成合同以及木材、矿石、黄金和宝石等自然资源的开采。 |
|
| 股息分配预缴税（如果公司分配留存收益或利润的金额为： | ，则在分配留存收益或税后年度利润时应缴纳附加利润税：
11/91：QIP 税率为 9% 0：税率为 20% 的公司 |
| 最低税（第 24 条第 1 章） | |
| 仅适用于实际税制，QIP 除外。如果利得税金额超过年营业额的 1%，纳税人只需缴纳利得税。 |
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| 预扣税（第 1 章第 25 至 28 条） | |
| 个人因管理、咨询等服务而获得的收入
无形资产特许权使用费和矿产资源权益的支付居民纳税人除境内银行或金融机构以外开展业务支付的利息 |
15%
|
| 动产或不动产租赁收入 |
10% |
| 境内银行向居民定期存款账户支付利息 |
6% |
| 境内银行向非定期存款账户居民支付利息 |
4% |
| 向非居民付款：利息、特许权使用费、租金和其他与使用财产相关的收入、股息、管理或技术服务付款 |
14% |
| 工资税（第 40 – 54 条，第 2 章） | |
| 雇主每月预扣 0 瑞尔 – 500,000 瑞尔（约 125 美元或更少）
500,001 瑞尔 – 1,250,000 瑞尔（超过 125 – 312.5） 1,250,001 瑞尔 – 8,500,000 瑞尔（超过 312.5 – 2,215） 8,500,001 瑞尔 – 12,500,000 瑞尔（2,215 – 3,125） 超过 12,500,000 瑞尔（超过 3,125） 为了额外福利 非居民 |
0% |
| 增值税（第 55 条至第 84 条，第 3 章） | |
| 应纳税人：任何受实际制度体系约束的人
注册：所有公司在开展业务之前都必须完成增值税注册。其他人必须在前连续三个月应税营业额超过后30日内办理登记； – 1.25 亿瑞尔商品 应税供应： 标准税率 从柬埔寨出口的货物以及在柬埔寨境外执行的服务的税率 进项税抵免可从销项税额中扣除。 每月申报：增值税申报必须在下个月的 20 天或之前提交。 |
10% 0% |
| 其他税（第 85 条，第 4 章） | |
| 对某些商品和服务征收的特定税本地和国际航空运输机票
本地和国际电信 饮料 烟草、娱乐、大型汽车、125 cc 以上摩托车 石油产品、2,000 cc以上的汽车 |
10% 3% 20% 10% 30% |
| 财产转让税针对因直接转让或向企业出资股本而转让不动产和某些类型车辆的所有权
在缴纳财产转让税之前禁止颁发财产所有权证书。 |
转让价值的 4% |
| 未使用土地税 未开发土地评估委员会与市和省当局合作，决定一块地块是否“未使用”以及应纳税额。 | 未利用土地评估值的2% |
| 年度商业登记专利税
如果业务类型不同或位于不同省/直辖市，则应按照各自的业务类型和省/直辖市分别缴纳（关于专利税缴纳义务的通知＃002.MEF，2007年1月19日）。 |
大约。 300美元- |
| 财产税（农业用地免税，对价值超过1亿瑞尔的财产征收） |
评估值的0.1% |
| 进口关税 |
变化（4 个频段 - 0、7、15 和 35%） |
| 出口关税 |
变化（大部分为 10%） |
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| 15 柬埔寨会计准则 (CAS) | 10 项柬埔寨审计标准 (CSA) |
| 财务报表的列报
库存 现金流量表 会计政策、会计估计变更及差错 资产负债表日后的事件 建筑合同 所得税 财产、厂房和设备 租赁 收入 外币汇率变化的影响 借贷成本 关联方披露 合并和单独财务报表 准备金、或有负债和或有资产 无形资产 投资物业 农业 |
财务报表管理和审计的客观和一般原则
审计业务期限 文档 欺诈和错误 规划 审计重要性 审计证据 后续事件 持续经营 财务报表审计报告 |
| 2 财务报告准则 (CFRS) | |
| 保险合同
金融工具：披露 |
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Tax |
Rates |
| Profit Tax (Article 1 – 23, Chapter 1) | |
| For legal person |
20% (unless investment incentive rate of 9% or 0% are applied) |
| Oil and natural gas production sharing contract and the exploitation of natural resource including timber, ore, gold, and precious stones. |
30% |
| Advance Tax on Dividend Distributions (Additional Profit Tax shall be paid upon the distribution of retained earnings or annual profit after tax if a firm distributes retained earnings or profit the in the amount of: |
20/100: QIP of 0% Tax Rate |
| Minimum Tax (Article 24, Chapter 1) | |
| To be applied only for the real regime, except QIPIf the profit tax amount exceeds 1% of annual turnover, the taxpayer pays only the tax on profit. |
1% of annual turnover
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| Withholding Tax (Article 25 – 28, Chapter 1) | |
| Income received by individuals for services such as management, consulting, etc.
Payment of royalties for intangibles and interests in mineral resourcesPayment of interest by a resident taxpayer carrying on business, other than domestic banks or financial institutions |
15%
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| Income from the rental of movable or immovable property |
10% |
| Interest payment by domestic banks to residents with fixed term deposit account |
6% |
| Interest payment by domestic banks to residents with non-fixed term deposit account |
4% |
| Payment to non-residents : Interest, royalties, rent and other income connected with the use of property, dividends, payment for management or technical services |
14% |
| Tax on Salary (Article 40 – 54, Chapter 2) | |
| To be withheld monthly by employers0 Riels – 500,000 Riels (Approx. USD 125 or less)
500,001 Riels – 1,250,000 Riels (Over 125 – 312.5) 1,250,001 Riels – 8,500,000 Riels (Over 312.5 – 2,215) 8,500,001 Riels – 12,500,000 Riels (2,215 – 3,125) Over 12,500,000 Riels (Over 3,125) For fringe benefits Non-residents |
0% |
| Value Added Tax (Article 55 – 84, Chapter 3) | |
| Taxable person: Any person subject to the real regime system
Registration: All companies must complete registration for VAT before commencing business. Others must register within 30 days after their taxable turnover for the preceding consecutive three months exceeds; – 125 million Riel for goods Taxable supply: Standard tax rate Tax rate for the goods exported from Cambodia and services executed outside of Cambodia Input tax credit is deductible against the output tax amount. Monthly filing: The VAT declaration must be submitted on or before the 20th day of the following month. |
10% 0% |
| Other taxes (Article 85, Chapter 4) | |
| Specific Tax on Certain Merchandise and ServicesTickets for local and international air transportation
Local and international telecommunication Beverage Tobacco, entertainment, large automobile, motorcycles from 125 cc upwards Petroleum products, automobile more than 2,000 cc |
10% 3% 20% 10% 30% |
| Property Transfer TaxFor the transference of ownership of real property and certain types of vehicles as a result of direct transfer or a contribution of share capital to an enterprise
Prohibited to issue certificates of ownership of property until the Property Transfer Tax has been paid. |
4% on transfer value |
| Tax on Unused LandCommittee for Evaluation of Undeveloped Land, in cooperation with municipal and provincial authorities, decides whether a plot is “unused” or not and the amount of tax liability. | 2% on the assessed value of unused land |
| Patent TaxFor annual business registration
If the type of business is different or located in different provinces/ municipalities shall be required to pay in accordance with respective type of business and provinces/ municipalities separately (Notice # 002.MEF on Obligation of Patent Tax Payment, January 19, 2007). |
Approx. USD300- |
| Property Tax (Exempt for agricultural land, To be levied on property with value exceeding 100 million Riels) |
0.1% of the evaluated value |
| Import Duty |
Varies (4 bands – 0, 7, 15 and 35%) |
| Export Duty |
Varies (Mostly 10%) |
3. Tax Treaty
Accounting principles
Cambodia joined in the ASEAN Federation of Accountants (AFA) at the 76th AFA Council meeting in Yangon, Myanmar on the 11th January 2003. Although it has not widely known, the majority of ASEAN members have observed and complied with the International Accounting Standards Committee’s standards. The Cambodian government also inaugurated in early 2003 the process for full implementation of a single set of high-quality accounting standards for both domestic and cross-border financial reporting.
The “Law on Corporate Accounting, Audit and Accounting Profession” was enacted in July 2002, followed by the “Sub-Decree on the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA)” and the “Sub-Decree on the functioning of the National Accounting Council (NAC)” was issued in 2003. NAC is a regulatory body of the Ministry of Economy and Finance essentially dealing with the examination and revision of Cambodian Accounting Standards (CASs) and accounting regulations. KICPAA is a professional accounting body overseeing the organization and quality assurance of the private accounting profession.
The Law aims to determine the organization, management and function of accounting system based on international accounting standards for enterprises as follows.
All enterprises, whether natural or legal entities, are required to keep books and accounts and have them audited in accordance with the terms and conditions provided for under this Law (Article 3).
The financial statements shall include the balance sheet, the income statement, the cash flow statement and explanatory notes. They shall be considered as an integral part of the financial statements (Article 8).
The accounting records shall be prepared in the Khmer language and expressed in Riels. Enterprises carrying out business with foreign countries or which are subsidiaries of foreign companies may be authorized to prepare accounting records in English and/or in a currency other than Riels along with the accounting records in the Khmer language and Khmer Riels (Article 9).
The duration of the accounting period shall be twelve months. The accounting period shall begin on the first day of January and end on the 31st day of December of the same year. As for the newly established enterprises, the annual financial reporting for the first fiscal year could start from the date of its formation and end on the date of the 31st day of December of the next year (Article 10).
The financial statements shall be prepared within three months following the closure of the financial year (Article 11).
The financial statements and the corresponding ledgers and documentary evidence shall be kept for at least ten years (Article 12).
All enterprises, whether natural or legal entities, shall submit their accounts to be audited by an independent auditor in the event that their turnover, and/or balance sheet total, and/or number of employees are above the limits set by by Prakas #643 of MEF of July 26, 2007 (Article 16).
15 Cambodian Accounting Standards (CASs), based on International Accounting Standards, and 10 Cambodian Standards on Auditing (CSAs) were first approved by the NAC on the 11th April 2003. On March 24, 2008, the “Prakas #221 on the Implementation of Cambodian Accounting Standards – (CASs) and Cambodian Financial Reporting Standards – (CFRSs)” was issued to update such old CASs and currently 18 CASs and 2 CFRSs are being in use as shown in below table. Furthermore, the International Financial Reporting Standards (IFRS) for SMEs is now being planned to be implemented in 2010.
Cambodian Accounting and Auditing Standards
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15 Cambodian Accounting Standards (CAS) |
10 Cambodian Standards of Auditing (CSA) |
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2 Financial Reporting Standards (CFRS) |
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Source: The National Accounting Council
4. Accounting Principles
Cambodia joined in the ASEAN Federation of Accountants (AFA) at the 76th AFA Council meeting in Yangon, Myanmar on the 11th January 2003. Although it has not widely known, the majority of ASEAN members have observed and complied with the International Accounting Standards Committee’s standards. The Cambodian government also inaugurated in early 2003 the process for full implementation of a single set of high-quality accounting standards for both domestic and cross-border financial reporting.
The “Law on Corporate Accounting, Audit and Accounting Profession” was enacted in July 2002, followed by the “Sub-Decree on the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA)” and the “Sub-Decree on the functioning of the National Accounting Council (NAC)” was issued in 2003. NAC is a regulatory body of the Ministry of Economy and Finance essentially dealing with the examination and revision of Cambodian Accounting Standards (CASs) and accounting regulations. KICPAA is a professional accounting body overseeing the organization and quality assurance of the private accounting profession.
The Law aims to determine the organization, management and function of accounting system based on international accounting standards for enterprises, either natural person or legal entities; stipulates the contents of financial statements in Articles 8 to 13; and requests a corporate audit be made by the Certified Public Accountants and Auditors when the turnover and/or balance sheet total, and/or number of employees are above the limit set by Prakas #643 of MEF of July 26, 2007.
15 Cambodian Accounting Standards (CASs), based on International Accounting Standards, and 10 Cambodian Standards on Auditing (CSAs) were first approved by the NAC on the 11th April 2003. On March 24, 2008, the “Prakas #221 on the Implementation of Cambodian Accounting Standards – (CASs) and Cambodian Financial Reporting Standards – (CFRSs)” was issued to update such old CASs and currently 18 CASs and 2 CFRSs are being in use as shown in the following table. Furthermore, the International Financial Reporting Standards (IFRS) for SMEs is now being planned to be implemented in 2010.
Cambodian Accounting and Auditing Standards
| 15 Cambodian Accounting Standards (CAS) | 10 Cambodian Standards of Auditing (CSA) |
| Presentation of Financial Statements
Inventories Cash Flow Statements Accounting Policies, Changes in Accounting Estimates and Errors Events After the Balance Sheet Date Construction Contracts Income Taxes Property, Plant and Equipment Leases Revenue The Effects of Changes in Foreign Currency Rates Borrowing Costs Related Party Disclosures Consolidated and Separate Financial Statements Provisions, Contingent Liabilities and Contingent Asset Intangible Assets Investment Property Agriculture |
Objective and General Principles Governing and Audit of Financial Statements
Term of Audit Engagements Documentation Fraud and Error Planning Audit Materiality Audit Evidence Subsequent Events Going Concern The Auditor’s Report on Financial Statements |
| 2 Financial Reporting Standards (CFRS) | |
| Insurance Contracts
Financial Instruments: Disclosures |
Source: The National Accounting Council
5. Audit of corporate account
All enterprises in Cambodia, whether natural or legal entities, Cambodian or foreign, which fall in any two of the 3 categories below, shall have an obligation to submit their financial statements of respective financial year to independent auditors, who have been registered with KICPAA, for audit. All QIPs shall have the same obligation as well. (Prakas #643.MEF on Obligation to Submit Financial Statements to be Audited Corporate Account)
– to have an annual turnover of 3,000,000,000 Riel upward;
– to have total assets of 2,000,000,000 Riel upward pursuant to average price of assets available in the required year for audit;
– to have employees from 100 people upward pursuant to a number of average employees available in the required year for audit