KINGDOM OF CAMBODIA
Nation Religion King

Law on Taxation

This law is adopted by the National Assembly of the Kingdom of Cambodia
on January 8, 1997 at the 7th session of the 1st legislature.

TABLE OF CONTENTS

Chapter 1: Provisions for the Tax on Profit

Section 1:  General Provisions

Section 2:  Taxable Profit and Tax Rates

Section 3:  Deductions

Section 4:   Tax Rates and Tax Due

Section 5:   Other Taxes

Section 6:   Withholding Taxes and Prepayment of Tax on Profit

Section 7:   Obligations of Taxpayers

Section 8:   Sources of Income

Section 9:   Calculation of Annual Tax Due

Chapter 2: Provisions For The Tax On Salary

Section 1:   General Provisions

Section 2:   Tax Exempt Salary

Section 3: Monthly Tax Base, Monthly Taxable Salary and the Determination of the Monthly Tax

Section 4:   Obligations of Employers and Employees

Chapter 3: Provisions for the Tax on Value Added

Section 1:    General Provisions

Section 2:     General Principles for the Tax on Value Added

Section 3:     Tax Rate and the Calculation of Tax

Section 4:   Payment of Tax

Section 5:   Administrative Provisions

Chapter 4: Amendments to the Finance Act of 1994 and to the Amendments to the Finance Act of 1995
Section 1:   Provisions for the change of the Specific Tax on Certain Merchandise to the Specific Tax on Certain Merchandise and Services

Article 85:
   
Section 2:   Provisions for the Change of the Tax on Turnover
Article 86:

Chapter 5: Provisions on Tax Rules and Procedures

Section 1:   General Provisions

Section 2:   Rights and Obligations

Section 3:   Tax Administration

Section 4:   Tax Declarations

Section 5:   Collection of Taxes

Section 6:   Power of the Tax Administration in Tax Collection

Section 7:   Tax Assessment

Section 8: Settlement of the Taxpayer’s Protest

Section 10:   Additional Tax

Chapter 6: Closing Provisions