Chapter8 kh en_turnover tax
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Chapter8 kh en_turnover tax
- 1. 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
- 2. មាតិកាលេលរៀន Chapter Outline 1. លកខណៈទូលៅ General features ឯកសារលោង 2
- 3. 1.លកខណៈទូលៅ អាករលលើផលរបរត្តូវបង់ជាលរៀងរាល់ខែតាេអត្តា ២% ននផលរបរត្បចំខែ និងត្តូវអនុវតតន៏លលើអនកជាប់ពនធរបបល ៉ៅ ការ(ជាអនកជាប់ពនធតូចៗ េិនខេន ជាអនកជាប់ពនធកនុងរបបពិត) ។ 3
- 4. 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