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Accounting & tax guides.

Tax incentives for businesses in Cambodia

The Cambodian government offers a variety of tax incentive programs based on the nature of one’s business, with different incentive schemes available depending on the registration and location of the proposed activity. This article reviews the most significant tax incentives in Cambodia and assesses their benefits and costs, along with their likely effectiveness in attracting […]

Accounting in Cambodia: Introduction

This is a fundamental introduction to accounting in Cambodia, and the accounting standards required to remain compliant.

Taxation in Cambodia: An introduction

This is a fundamental introduction to taxation in Cambodia for companies and individuals subject to certain tax obligations.

Corporate income tax (tax on income) in Cambodia

This guide gives an overview of the corporate income tax in Cambodia, listing all the CIT issues that investors must know.

Personal income tax in Cambodia

Individuals working in Cambodia will be subjected to tax on their income, and it is important that you understand your tax obligations.

Value-added tax (VAT) in Cambodia

This ultimate guide provides an overview of the key concepts of value-added tax (VAT) in Cambodia, and considers exemptions.

Withholding tax in Cambodia

It is important that you know your withholding tax obligations as a taxpayer in Cambodia and withhold tax on the right payments and rates.

Determining & changing financial year end (FYE) in Cambodia

Unlike several countries that are free to choose their own financial year, the financial year in Cambodia is the same as the calendar year.

Tax audits in Cambodia: Types, process & required documents

This is the ultimate guide to the three types of tax audit in Cambodia, and looks at the requirements and processes.