There is no descendant of the dragon of dreams. They are weak or about to be people who don’t care about finances and taxes. You will collapse because of a sudden attack, and your profit rate will be dominated by a huge legal attack by Messi. (This article is transferred from the Venture Capital Guide)) This teaching is original, the author Zhang Ming, Zhuo Zhi (author) small partners start a business, foreign service business management experience, six years of listing audit, five years of entrepreneurial experience, China Certified Public Accountant (CPA), international Certified Public Accountant (ACCA)). WeChat: 13928404895, 085502018

Continued

8. Tax License Tax (PatentTax)

Patent Tax has to be paid at the beginning of the company registration and every year thereafter:

Large taxpayer-$750

Medium-sized taxpayer-300 USD

Small taxpayer-$100

9. Property transfer tax

The property transfer tax is 4% of the transfer value.

Transfer of ownership of real estate and specific vehicles due to direct transfer or equity donation to a certain enterprise;

Unless the property transfer tax has been paid, the issuance of ownership certificates is strictly prohibited.

10. Real estate tax

Land, houses, buildings, and other buildings on the land are considered real property. Tax is imposed on real property worth more than 100,000,000 riel (USD25,000). It is levied annually at 0.1% of the value of real estate. The value of real estate is determined by the Property Evaluation Committee under the Ministry of Finance and Economics. Taxpayers need to pay taxes before September 30 each year.

The following real estate are exempt from real estate tax:

Agricultural land;

The property of the government and government agencies;

For associations whose sole purpose is religion and charity, no part of the assets of the association involves private interests;

Foreign embassies or foreign diplomatic institutions, or international organizations that conduct technical cooperation with foreign governments;

Infrastructure facilities, including roads, bridges, clean water production systems or power generation systems, airports, docks and railway stations;

Buildings such as houses built on agricultural land that directly and permanently serve agricultural activities;

Real estate seriously damaged due to force majeure;

Houses or buildings with less than 80% completed are not used;

Real estate located in a special economic zone and directly serving production;

11. Land idle tax

Land in towns or other special areas that have not been built, need to pay land idle tax.

The Idle Land Evaluation Committee cooperates with relevant provincial and municipal departments to jointly determine whether a piece of land is idle and determine the tax amount, which is generally 2% of the estimated value of the idle land

12. Special tax

Taxes levied on special goods and services:

Domestic or international air tickets sold in Cambodia-10%

Entertainment services (including SPA)-10%

Local and international telecommunications services-3%

Gasoline, lubricants, brake oil and raw materials for the production of engine oil-0%-25%

Other imported or locally produced vehicles and accessories, alcoholic and non-alcoholic beverages, electronic products, etc. ——0%-70%

It is important to note that there are other taxes in the Cambodian tax system, which cannot be introduced one by one due to space problems. If there is a need, you can contact us.