សេចក្ដីណែនាំស្ដីពីការរំលឹកប្រាក់បំណាច់អតីតភាពការងារដែលមានមុនឆ្នាំ២០១៩​ សម្រាប់សហគ្រាស គ្រឹះស្ថានផ្នែកវាយនភណ្ឌកាត់ដេរ និងផលិតស្បែកជើង
សេចក្ដីណែនាំស្ដីពីការរំលឹកប្រាក់បំណាច់អតីតភាពការងារដែលមានមុនឆ្នាំ២០១៩​ សម្រាប់សហគ្រាស គ្រឹះស្ថានផ្នែកវាយនភណ្ឌកាត់ដេរ និងផលិតស្បែកជើង

សេចក្ដីណែនាំស្ដីពីការរំលឹកប្រាក់បំណាច់អតីតភាពការងារដែលមានមុនឆ្នាំ២០១៩​ សម្រាប់សហគ្រាស គ្រឹះស្ថានផ្នែកវាយនភណ្ឌកាត់ដេរ និងផលិតស្បែកជើង

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សេចក្ដីណែនាំពីការទូទាត់ប្រាក់បំណាច់អតីតភាពការងារថ្មី ក្នុងឆ្នាំនីមួយៗ​ ចាប់ពីឆ្នាំ២០១៩
សេចក្ដីណែនាំពីការទូទាត់ប្រាក់បំណាច់អតីតភាពការងារថ្មី ក្នុងឆ្នាំនីមួយៗ​ ចាប់ពីឆ្នាំ២០១៩

សេចក្ដីណែនាំពីការទូទាត់ប្រាក់បំណាច់អតីតភាពការងារថ្មី ក្នុងឆ្នាំនីមួយៗ​ ចាប់ពីឆ្នាំ២០១៩

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720 mef Tax Audit 20190313
720 mef Tax Audit 20190313

On 13 March 2019, the Ministry of Economy and Finance (“MEF”) issued Prakas 270 on Tax Audits (“Prakas 270”), which attempts to streamline the tax audit process, as part of the government’s large-scale economic reforms, to improve transparency in tax payments and collections, and promote a fair and competitive business environment.
The three types of tax audits (desk, limited, and comprehensive) defined in the Law on Taxation (“LOT”) and Prakas 1059 on Tax on Profit remain unchanged. However, more robust criteria on how each type of tax audit is carried out have been set out in the Prakas on Tax Audit, as follows:

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Sub-Decree 17
Sub-Decree 17

The Sub Decree aims at putting forward the tax incentives of the Royal Government as a contribution to the development of the small and medium-sized enterprises through voluntary registration for tax.
This Sub Decree defines the tax incentive mechanism to be provided to small and medium-sized enterprises for encouraging them to voluntarily register themselves for tax in order to create a transparent and equitable tax system.

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Sub Decree on Articles Amendments
Sub Decree on Articles Amendments

Sub Decree on Articles Amendments

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Prakas on Minimum Wage 2019
Prakas on Minimum Wage 2019

From 2019, USD 5 shall be added to the minimum wage to make it USD 182 per month. And USD 177 for probationary workers/employees.

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Prakas on Chinese Patent Registration
Prakas on Chinese Patent Registration

Prakas on Chinese Patent Registration

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Prakas 464 Taxation for NGOs
Prakas 464 Taxation for NGOs

The Prakas aims at strengthening tax compliance of associations and non-government organizations in the Kingdom of Cambodia.
The objective of the Prakas is to provide further instruction in tax compliance of associations and NGOs in compliance with the applicable taxation laws and regulations and the Law on Associations and NGOs to ensure efficient and effective implementations.
The Prakas applies to associations and NGOs conducting their activities in the Kingdom of Cambodia.

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Prakas 361
Prakas 361

The Prakas is aimed at providingexempted VAT for basic daily foodstuffs so as to ease the people daily livingstandards.  
The Prakas is set to determine somespecific basic foodstuffs subject to the exempted VAT.
The Prakas isapplied for self-assessment regime taxpayers locally carrying out basicfoodstuffs supplies for the people in the Kingdom of Cambodia.

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Prakas 258 MOC Recognition of Legal Representative in Applying for Business Registration
Prakas 258 MOC Recognition of Legal Representative in Applying for Business Registration

This Parkas sbjectives to manage and strengthen capacity for legel representative of enterprise and company.

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National Social Security Fund 2014
National Social Security Fund 2014

NSSF has compiled their policy and Royal Decree-Code-Prakas, etc., for their work implementation.

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National Social Security Fund 2013
National Social Security Fund 2013

NSSF has compiled their policy and Royal Decree-Code-Prakas, etc., for their work implementation.

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New LMAP Title Notification
New LMAP Title Notification

The transformation of LMAP title deed has been approved for use.

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Law on Nationality
Law on Nationality

The Law onNationality, which was adopted by the National Assembly on 31 May 2018 duringthe 10th Session of the Fifth Legislature, and thoroughly examinedby the Senate on 11th June 2018 during the 01st PlenarySession of the Forth Legislature, and which covers as follows:
TheLaw is aimed at ensuring the exercise of the jurisdictional procedures of the Kingdomof Cambodia for a person to determine the eligibility and the renouncer ofKhmer nationality for those living in Cambodia or abroad and fulfilling theconditions required by the law.

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Law on Management of Private Medical, Paramedical, and Medical Aide Practices
Law on Management of Private Medical, Paramedical, and Medical Aide Practices

The purpose of this Law is to define procedures and conditions of functioning for management of private medical, paramedical, medical aide profession in the Kingdom of Cambodia.
Shall be considered as:
- Medical professionals and Paramedical professionals are those of physicians, pharmacist, dentist and midwife; and
- The medical aide professionals are nurses, laboratory specialist, physical therapist, dental specialist, and similar professional practitioners
The professional similarity as mentioned in the above paragraph shall be stipulated by Sub-decree (Anukret).

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Law on Management of Pharmaceutical (1996)
Law on Management of Pharmaceutical (1996)

The objective of this law is to govern all pharmaceuticals in the Kingdom of Cambodia.
A pharmaceutical is one or many kinds of substances which are primarily from chemicals, bio-products, microbes, plants combined in order to:
- use for prevention or treatment of human or animal diseases,
- use for medical or pharmaceutical researches or diagnosis,
- change or support the functioning of the organs

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Labour Law - Amendments of Articles 139 and 144
Labour Law - Amendments of Articles 139 and 144

Labour Law - Amendments of Articles 139 and 144

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Inter-Ministerial Prakas on Cambodia Foreign Worker Inspecion Enhancement
Inter-Ministerial Prakas on Cambodia Foreign Worker Inspecion Enhancement

Hereby the prakas of INTER-MINISTERIAL PRAKAS On CAMBODIA FOREIGN WORGER INSPECTION ENHANCEMENT.
For more detail please checked in attached file: Eng & KH Version..

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Eng_ROYAL KROM_The Amendment the Article of the Labour Law
Eng_ROYAL KROM_The Amendment the Article of the Labour Law

The Law on the Amendment of Article 87, Title "C", Section 3 of Chapter 4, Article 89, Article 91, Article 94, Article 110, Article 120, and Article 122 of the Labor Law, are hereby promulgated by the Royal Code.

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Announcement
Announcement

Announcement

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20180921_443_announced
20180921_443_announced

This prakas is start from 2019:
For more detail please kindly check Khmer & English Version in attached file.

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20180921_442_announced
20180921_442_announced

From January 2019, all owners? of institution who are the subject of the provisions of the Labor Law shall arrange salary payment to employees 2 times per month.
- 1st (2nd week of the month) : 50% of Basic Salary / Month
- 2nd (4th Week of the month): The remaining salary include other benefit and allowance / month.

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028-18-Khmer-Notification of Requesing Quota and Extend Work Card 2019
028-18-Khmer-Notification of Requesing Quota and Extend Work Card 2019

028-18-Khmer-Notification of Requesing Quota and Extend Work Card 2019

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3-TOS_F_20180117
3-TOS_F_20180117

Implementation of Tax on Salary changes
As most readers are aware salary income that is received by an employee working for a tax registered employer in Cambodia is assessed on a monthly basis for Tax on salary. For tax resident taxpayers, tax on salary is applied at progressive rates from 0% to 20%, which are applied by tranche of monthly taxable salary. The current monthly tax on salary rates for tax resident employees in Cambodia is set out below. (Assume: 1 USD = 4,000 riels).

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Law on Agricultural Cooperatives_2
Law on Agricultural Cooperatives_2

Law on Agricultural Cooperatives_2

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Sub-decree 15 - Phytosanitary Inspection
Sub-decree 15 - Phytosanitary Inspection

Sub-decree 15 - Phytosanitary Inspection.

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Sub Decree on Articles Amendments
Sub Decree on Articles Amendments

Sub Decree on Articles Amendments

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Law on Amendment of Law on Pharmaceutical Management
Law on Amendment of Law on Pharmaceutical Management

Law on Amendment of Law on Pharmaceutical Management

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2018년도 연간 법인세 (Annual Profit Tax Return) 구비서류안내
2018년도 연간 법인세 (Annual Profit Tax Return) 구비서류안내

2018년도 1월부터 3월 31일까지는 연간 법인세 신고 기간입니다. 

원활한 신고를 위해 2월 초까지 전년도 구비서류내역 제출해 주시기 바랍니다. 

자세한 구비서류 내역은 첨부파일을 참조하시기 바랍니다.  

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2018년도 사업자 등록증 갱신 및 2017년도 법인세 신고 안내
2018년도 사업자 등록증 갱신 및 2017년도 법인세 신고 안내

2018년도 사업자 등록증 갱신 및 2017년도 법인세 신고 안내

 

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2016년 연간 법인세 신고 및 2017년 사업자 등록증 갱신 안내
2016년 연간 법인세 신고 및 2017년 사업자 등록증 갱신 안내

Annual Tax  Return 2016 & Renewal Patent 2017 Announcement 

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Circular No.011 MEF: Latest Developments in Fringe Benefit Tax superseded circular 002 of 2015
Circular No.011 MEF: Latest Developments in Fringe Benefit Tax superseded circular 002 of 2015

On 6 October 2016, the Ministry of Economy and Finance issued Circular No.011 MEF entitled "The Implementation of Withholding Tax on Fringe Benefits". It supersedes Circular 002 MEF dated 20 January 2015, and now applies all Businesses not just manufacturing businesses. The 2016 Circular describes certain cash or in-kind employee benefits that are not subject to Fringe Benefit Tax (FBT). These are as follows: 

1. Transportation allowance or transportation from the workers' or employees' accommodation to the factory or workplace, and vice versa, and housing allowance or accommodation to the factory complex, subject to any limitation under the labor law.

2.  Provision of meals or meal allowances if these are provided to all employees and workers regardless of their positions or functions

3.  National Social Security Fund or Social Welfare Fund contributions up to the level determined by the Labor Law

4.  Health insurance or life and health insurance permiums fi these are provided to all employees and workers regardless of their positions or functions

5. Child allowance or child-care center expenses meeting the requirements of the Labor Law

6. Compensation for redundancy or termination not exceeding the amounts provided foro in the Labor Law

 

These exemptions are identical to those contained within the superseded Circular 002 of 2015; however under Circular 002, it was generally understood that they applied only the garment and footwear factories. The new 2016 Circular contains a significant difference in its introductory paragraph, which staes that it applies to "workers and employees of all factories or enterprise."  Thus, it now appears that the exemptions will apply to all enterprises, which will be of great interest to other manufqacturers, as well as banks, insurance companies, hotels, and all other non-manufacturing enterprises.

Although neither Circular 002 of 2015 nor the new 2016 Circular restricts the applicability of the exemptions to only cambodian personnel, a ruling letter issued in 2015 to the Garment Manufacturers Association of Cambodia stated that the FBT exemptions applied only to Cambodian nationals. It is probably safe to assume for the moment that this restriction still applies.

If you have any questions about this issue, or would like to discuss how it may be of benefit to your business, please contact Mr. Lee Sang Yeop (sylee@smacct.com), or your regular SM Gobal consultant.

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2016년도 재산세 납부 안내
2016년도 재산세 납부 안내

2016년 8월 5일과 2016 8월 16일에 중앙세무서에서 발행된 Notification 12723 과 Notification 13466 에 따르면 모든 재산세 납부에 해당되는 토지는 2016년 9월 30일까지 관할 세무서에 재산세를 납부 해야 합니다 미납 또는 지연납부의 경우 가산세 및 과태료가 부과될 수 있습니다

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Announcement of the Ministry of Economic and Finance
Announcement of the Ministry of Economic and Finance

As per Notification No. 039 issued by the Ministry of Economy and Finance (MEF) on 21 July 2016, a working group consisting of representatives from both the General Department of Taxation (GDT) and the Phnom Penh Municipality will begin to collect data from all enterprises in Phnom Penh from August 2016 onwards.

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2016년 법인 상무부 전산등록 & 법인연간보고서
2016년 법인 상무부 전산등록 & 법인연간보고서

2015년 12월 29일 발행된 전산화를 통한 법인 재등록 Praka에 의거 2016년 1월 04일 이전에 설립된 법인, 지사, 연락사무소, 자회사는 2016년 3월31일 까지 상무부에 재등록을 해야 합니다.

 

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세무 재등록 (전산화)
세무 재등록 (전산화)

캄보디아 세무전산화 등록 관련하여 중앙 세무서에 2015년 4월 27일자로 공문을 발송하였습니다.

간략한 내용은 “모든 법인의 대표는 법인 서류를 구비하여 세무서에 출석하여 사진 및 지문을 등록해야 합니다.

 

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SM Global Accounting & Consulting Co.,Ltd??
SM Global Accounting & Consulting Co.,Ltd??

We are now recruiting..

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지역과 함께 쑥쑥 동행하는 SM
지역과 함께 쑥쑥 동행하는 SM

캄보디아 Kampong Spue에 위치한 JOY FAUNTAIN FOUNDATION은 아이들의 맑은 웃음으로 가득합니다. 2007년 캐나다 영락교회 후원으로 설립 된 JFF는 캄보디아 어려운 아이들과 고아들을 돕기 위해 만들어진 센터입니다. 현재 32명의 천사들이 살고 있으며, 선교사님들과 자원봉사자들 그리고 이름없는 천사들의 후원으로 운영되고 있습니다. 또 올해는 중학교에 가는 천사도 있고 무척이나 기쁜 일이 가득하답니다 : )

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세금(캄보디아)-요약자료
세금(캄보디아)-요약자료

세법규정에 의한 세금 종류 에 따른 세율 안내.

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2014 캄보디아 비즈니스 세미나 참가 안내문
2014 캄보디아 비즈니스 세미나 참가 안내문

개최일시:2014. 02. 25(화), 10:00-13:00/ 2014 02. 27(목), 10:00-13:00

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개인사업자 등록 및 리스크 관리  개인 사업자(Sole Proprietor)란?
개인사업자 등록 및 리스크 관리 개인 사업자(Sole Proprietor)란?

캄보디아에서 소매업,식당,커피숍,마사지샵,미용실,여행사 등 소규모 창업을 하시는 경우 한국과 마찬가지로 개인사업자 등록제도가 있습니다. 개인 사업자 등록은 외국인도 가능 하며 법적으로 내국인과 차별은 없습니다.일반적으로 개인 사업자라 함은 모든 은행구좌,계약, 자산, 인허가가 소유주명의로 등록되는 것을 말합니다.

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No. Title Date
1 How can I get to SM Global? 03-06-2014