SlideShare a Scribd company logo
Lectured by: Leangpheng HENG Mr.
Tel: 081 895 695/095 433 369
Email: leangpheng.heng@yahoo.com
1
Cambodia’s Taxation
ជំពូកទី ៨-អាករលលើផលរបរ
Chapter 8-Turnover Tax
មាតិកាលេលរៀន Chapter Outline
1. លកខណៈទូលៅ General features
ឯកសារលោង
2
1.លកខណៈទូលៅ
 អាករលលើផលរបរត្តូវបង់ជាលរៀងរាល់ខែតាេអត្តា ២% ននផលរបរត្បចំខែ
និងត្តូវអនុវតតន៏លលើអនកជាប់ពនធរបបល ៉ៅ ការ(ជាអនកជាប់ពនធតូចៗ េិនខេន
ជាអនកជាប់ពនធកនុងរបបពិត) ។
3
1. General features
Turnover tax is paid in the rate of 2% of the monthly turnover every month and
implemented on tax payers, official-assessment system. (Someone in little taxes
shall not be a tax payer in the self-assessment system).
4

More Related Content

More from Heng Leangpheng

Chapter10 kh en_specific tax on certain merchandises and services
Chapter10 kh en_specific tax on certain merchandises and servicesChapter10 kh en_specific tax on certain merchandises and services
Chapter10 kh en_specific tax on certain merchandises and services
Heng Leangpheng
 
Chapter9 kh en_custom duty
Chapter9 kh en_custom dutyChapter9 kh en_custom duty
Chapter9 kh en_custom duty
Heng Leangpheng
 
Chapter2 kh en_systems changing tendency of taxation in the world
Chapter2 kh en_systems changing tendency of taxation in the worldChapter2 kh en_systems changing tendency of taxation in the world
Chapter2 kh en_systems changing tendency of taxation in the world
Heng Leangpheng
 
Investment management chapter 6 investing in stocks and bonds
Investment management chapter 6 investing in stocks and bondsInvestment management chapter 6 investing in stocks and bonds
Investment management chapter 6 investing in stocks and bonds
Heng Leangpheng
 
Investment management chapter 5 the arbitrage pricing theory
Investment management chapter 5 the arbitrage pricing theoryInvestment management chapter 5 the arbitrage pricing theory
Investment management chapter 5 the arbitrage pricing theory
Heng Leangpheng
 
Investment management chapter 4.2 the capital asset pricing model
Investment management chapter 4.2 the capital asset pricing modelInvestment management chapter 4.2 the capital asset pricing model
Investment management chapter 4.2 the capital asset pricing model
Heng Leangpheng
 
Investment management chapter 4.1 optimal portfolio choice -b
Investment management chapter 4.1 optimal portfolio choice -bInvestment management chapter 4.1 optimal portfolio choice -b
Investment management chapter 4.1 optimal portfolio choice -b
Heng Leangpheng
 
Investment management chapter 4.1 optimal portfolio choice -a
Investment management chapter 4.1 optimal portfolio choice -aInvestment management chapter 4.1 optimal portfolio choice -a
Investment management chapter 4.1 optimal portfolio choice -a
Heng Leangpheng
 
Investment management chapter 3 the basic of investment decisions
Investment management chapter 3 the basic of investment decisionsInvestment management chapter 3 the basic of investment decisions
Investment management chapter 3 the basic of investment decisions
Heng Leangpheng
 
Investment management chapter 2 buying and selling securities
Investment management chapter 2 buying and selling securitiesInvestment management chapter 2 buying and selling securities
Investment management chapter 2 buying and selling securities
Heng Leangpheng
 
Investment management chapter 1 introduction to investment
Investment management chapter 1 introduction to investmentInvestment management chapter 1 introduction to investment
Investment management chapter 1 introduction to investment
Heng Leangpheng
 

More from Heng Leangpheng (11)

Chapter10 kh en_specific tax on certain merchandises and services
Chapter10 kh en_specific tax on certain merchandises and servicesChapter10 kh en_specific tax on certain merchandises and services
Chapter10 kh en_specific tax on certain merchandises and services
 
Chapter9 kh en_custom duty
Chapter9 kh en_custom dutyChapter9 kh en_custom duty
Chapter9 kh en_custom duty
 
Chapter2 kh en_systems changing tendency of taxation in the world
Chapter2 kh en_systems changing tendency of taxation in the worldChapter2 kh en_systems changing tendency of taxation in the world
Chapter2 kh en_systems changing tendency of taxation in the world
 
Investment management chapter 6 investing in stocks and bonds
Investment management chapter 6 investing in stocks and bondsInvestment management chapter 6 investing in stocks and bonds
Investment management chapter 6 investing in stocks and bonds
 
Investment management chapter 5 the arbitrage pricing theory
Investment management chapter 5 the arbitrage pricing theoryInvestment management chapter 5 the arbitrage pricing theory
Investment management chapter 5 the arbitrage pricing theory
 
Investment management chapter 4.2 the capital asset pricing model
Investment management chapter 4.2 the capital asset pricing modelInvestment management chapter 4.2 the capital asset pricing model
Investment management chapter 4.2 the capital asset pricing model
 
Investment management chapter 4.1 optimal portfolio choice -b
Investment management chapter 4.1 optimal portfolio choice -bInvestment management chapter 4.1 optimal portfolio choice -b
Investment management chapter 4.1 optimal portfolio choice -b
 
Investment management chapter 4.1 optimal portfolio choice -a
Investment management chapter 4.1 optimal portfolio choice -aInvestment management chapter 4.1 optimal portfolio choice -a
Investment management chapter 4.1 optimal portfolio choice -a
 
Investment management chapter 3 the basic of investment decisions
Investment management chapter 3 the basic of investment decisionsInvestment management chapter 3 the basic of investment decisions
Investment management chapter 3 the basic of investment decisions
 
Investment management chapter 2 buying and selling securities
Investment management chapter 2 buying and selling securitiesInvestment management chapter 2 buying and selling securities
Investment management chapter 2 buying and selling securities
 
Investment management chapter 1 introduction to investment
Investment management chapter 1 introduction to investmentInvestment management chapter 1 introduction to investment
Investment management chapter 1 introduction to investment
 

Chapter8 kh en_turnover tax