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Section 7:
Obligations of Taxpayers
Article 29: General Obligations of Real or Simplified Regime
System Taxpayers
Article 30: Obligation of Estimated Regime System Taxpayers
Article 31: Obligations of Withholding Agents
Article 32: Obligations of Persons Required to Make Prepayments
of the Tax on Profit
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Section 8:
Sources of Income
Article 33: Income from Cambodian Sources
Article 34: Income from Foreign Sources
Article 35: Determination of Source
Section 9: Calculation of Annual Tax Due
Article 36: Foreign Tax Credit
Article 37: Determination of the Liability to the Tax on Profit
Article 38: Determination of Tax Due or Tax Credit for the Tax
Year
Article 39: Determination of the Minimum Tax, and the Tax Due or
the Tax Credit for the Tax Year
Chapter 2
Provisions For The Tax On Salary
Section 1:
General Provisions
Article 40: Charge to Tax
Article 41: Object of Tax
Article 42: Definitions
Section 2: Tax Exempt Salary
Article 43: Salary of Diplomatic and Other Foreign Officials
Article 44: Tax Exempt Income of Employees
Section 3: Monthly Tax Base,
Monthly Taxable Salary and the Determination of the Monthly
Tax
Article 45: Monthly Tax Base
Article 46: Monthly Taxable Salary
Article 47: Determination of the Monthly Tax of an
Employee
Article 48: The Determination of the Tax on Fringe
Benefits
Article 49: Determination of the Tax on Salary for a
Non-Resident Taxpayer
Article 50: Foreign Tax Credit
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Section 4: Obligations of Employers
and Employees
Article 51: Cause of Tax Liability
Article 52: Tax Debt and the Obligation to Withhold
Article 53: Payment of Tax Withheld
Article 54: Tax Withholding, Record Keeping and
Reporting Requirements
Chapter 3
Provisions for the Tax on Value Added
Section 1:
General Provisions
Article 55: Charge to Tax
Article 56: Definitions
Article 57: Non Taxable Supplies
Article 58: Non Taxable Supplies for Diplomatic Missions and
International Organizations
Section 2: General Principles for the Tax
on Value Added
Article 59: Taxable Person
Article 60: Taxable Supply
Article 61: Taxable Value
Article 62: Time of Supply
Article 63: Location of Supply
Section 3: Tax Rate and the Calculation of
Tax
Article 64: Tax Rate
Article 65: Input Tax Credit and Non Taxable Supplies
Article 66: Determination of Tax
Article 67: Capital Assets that Cease to be used in the Business
Article 68: Necessary Documentation to Claim an Input Tax Credit
Article 69: Input Tax Not Allowed as a Tax Credit
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Section 4:
Payment of Tax
Article 70: The Monthly filing of the Value Added Tax
Declaration
Article 71: Treatment of Excess Credits
Article 72: Refunds for Exporters
Article 73: Refunds where Excess Credits Continue for Three
Months or More
Article 74: Refunds to Diplomatic Missions and International
Organizations
Article 75: Liability for the Collection and Payment of Tax
Section 5: Administrative Provisions
Article 76: Registration
Article 77: Value Added Tax Invoice
Article 78: Failure to Issue Value Added Tax Invoice
Article 79: Books, Records, and Information
Article 80: Special Rules for Imports
Article 81: Cessation of Business
Article 82: Transfer of Business
Article 83: Contracts Entered Into Before the Effective Date of
this Tax
Article 84: Tax Credit for Stocks of Goods
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
Article 87: Object
Article 88: Definitions
Article 89: International Treaties
Article 90: Language Used in Tax Declarations and Tax Documents
Section 2: Rights and Obligations
Article 91: Rights and Obligations of the Taxpayer
Article 92: Powers and Obligations of the Tax Administration
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Section 3:
Tax Administration
Article 93: Responsibility for Tax Administration
Article 94: Confidentiality of Tax Information
Article 95: Delivery of Information to the Taxpayer
Article 96: Publicity and Explanation of Tax Law
Article 97: Incentives for the Efficient and Effective
Collection of Tax
Article 98: The Keeping of Financial and other Supporting
Documents
Article 99: Right to Receive Information
Article 100: Power of Investigation (without an advanced letter
of notification)
Article 101: Requirement to Register
Article 102: Certificate of Registration and Tax Identification
Number
Article 103: The Right of the Tax Administration to Register a
Taxpayer
Section 4: Tax Declarations
Article 104: Preparation and Submission of the Tax Declaration
Article 105: Preparation and submission of the information
declaration and other documents
Article 106: The Taxpayer’s Representative Section 5:
Collection of Taxes
Article 107: Payment of taxes
Article 108: Liability of Directors, Managers, or Owners
Section 6: Power of the Tax Administration
in Tax Collection
Article 109: Rights on the Properties of Taxpayers
Article 110: Reminder Letter of Notification for Tax Collection
Article 111: Confiscation
Article 112: Protection of the Taxpayer
Article 113: The Freezing of Bank Accounts
Article 114: Stopping Export-Import Operations
Article 115: Order Nullifying Permit and License
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Section 7: Tax
Assessment
Article 116: Assessment of Tax
Article 117: Tax Re-Assessment and Period of Tax
Re-Assessment
Article 118: Procedure for Tax Re-Assessment
Article 119: Burden of proof
Section 8: Settlement of the
Taxpayer’s Protest
Article 120: Rules for Administrative Protests
Article 121: Contents of the Administrative Protest by
the Taxpayer
Article 122: Decision by the Tax Administration
Article 123: Committee of Tax Arbitration
Article 124: Appeal to the Court
Section 9: Violations of Tax
Provisions
Article 125: Negligence
Article 126: Serious negligence
Article 127: Tax evasion
Article 128: Obstructing the Implementation of Tax Law
Article 129: Criminal violation of tax law
Section 10: Additional Tax
Article 130: Additional tax
Article 131: Additional Tax for Underpayment of Tax
Article 132: Additional Tax for Late Tax Payment
Article 133: Additional Tax for the Obstruction of the
Implementation of Tax Law
Section 11: Criminal Violations
Article 134: Power to sue for criminal charges
Article 135: Tax evasion
Article 136: Obstruction of the Implementation of Tax
Article 137: Aiding or Abetting
Article 138: To reveal the confidentiality
Article 139: Violations by the tax officials
Article 140: Compensation for misconduct or mistake
Chapter 6
Closing Provisions
Article 141:
Article 142:
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