Ⅰ. 국가 개황 - samili.com · 2) 제2차 산업(광업, 제조업, 에너지 및 건설업) 일반적으로 캄보디아의 제2차 산업은 규모가 적고 영세한 편으로

I. 국가 개황 3

Ⅰ. 국가 개황

1 국가 개요

가. 일반사항

○ 국 명 : 캄보디아 왕국(Kingdom of Cambodia)

○ 수 도 : Phnom Penh(인구 약 120만 명, 면적 375㎢)

○ 면 적 : 181,035㎢(남한의 약 1.8배, 한반도 전체의 약 80%)

○ 국 기

-흰색문양 : 캄보디아의 대표적인 문화유적인 앙코르와트를 형상화하고

있으며 찬란한 크메르 문화와 부(富)를 상징

-적 색 : 불의에 대한 투쟁과 강인한 캄보디아 정신을 상징

-청 색 : 농업과 환경을 상징

○ 위 치 : 인도차이나반도 동남부(베트남, 라오스, 태국과 접경)

○ 기 후 : 열대몬순, 고온다습(계절 및 지역에 따라 상이)

○ 인 구 : 약 1,339만 명(2008년)

○ 민 족 : 크메르족 90%, 소수민족(중국, 베트남, 참족, 고산족)

○ 언 어 : 크메르어, 불어(50대 이상), 영어(청, 장년층)

○ 종 교 : 소승불교(95%), 기타(5%)

○ 정부형태 : 입헌군주국(왕국)

○ 국가원수

- 국왕 : 노로돔 시하모니(Nordom Sihamoni)

- 총리 : 훈센(Hun Sen, 정부수반인 총리가 실질적으로 국정을 운영)

4 캄보디아 조세제도 주요내용

나. 경제지표

○ GDP(IMF 집계) : 86억불(2007), 108.2억불(2008)

○ 1인당 GDP : 594불(2007), 624불(2008)

○ 실질 GDP 성장률: 10.2%(2007), 7%(2008)

○ 경상수지 : △8.2억불(2007), △8.6억불(2008)

○ 물가상승률 : 5.9%(2007), 20%(2008)

○ 실업률 : 4%(2004년)1)

○ 무역수지(FOB 기준) : △13.35억불(2007), △17.97억불(2008)

- 2007년 : 수출 20.42억불, 수입 53.77억불

- 2008년 : 수출 42.10억불, 수입 60.07억불

○ 외채 : 39.8억불(2007), 43.1억불(2008)

○ 외환보유고 : 21.56억불(2008)

○ 화폐단위 : 리엘(Riel)

- $1 = 4,131리엘2)

- 일상생활에 리엘화와 함께 미국 달러도 자유로이 통용

1) 이후 공식발표 전무

2) 2008, 캄보디아 중앙은행

I. 국가 개황 5

2 경제 현황

캄보디아 경제현황 및 한국과의 관계는 주캄보디아대한민국대사관의 ‘캄보디아 경제개황

2009’ 및 ‘우리나라와의 관계’를 토대로 작성하였음

가. 개 요

○ 적극적인 외자유치 등을 통한 경제발전 및 정국안정에 힘입어 2004년부터

2007년까지 연평균 11%의 고도 경제성장을 이룩했으나, 2008년 세계적인

경기침체로 인해 7% 경제성장

○ 캄보디아 정부는 WTO 가입(2004.9)을 계기로 총 46개에 달하는 국내법을

WTO 규범에 맞추어 개정하는 작업을 지속적으로 추진 중에 있어 향후 투자

환경도 점차 개선될 것으로 전망

- 다만 정부의 비효율성, 공무원들의 낮은 보수 수준에 따른 부패만연 등이

아직도 외국인 투자 유치의 장애요소로 잔존

○ 2004년 7월 출범한 제3기 캄보디아 연립정부는 국정 운영을 총괄하는 국가

전략(사각전략)을 발표한 데 이어, 구체적 이행을 뒷받침하는 경제정책 행동

계획을 발표

- 주요 골자는 지속적인 경제성장에 걸림돌이 되는 분야별 과제를 선정하고,

이를 해결하기 위한 상설기구를 설치함은 물론 외국인 투자유치 확대를

위한 수단으로서 캄보디아 개발위원회(CDC)의 기능을 대폭 강화하는 내용을

포함

○ 2008년 9월 출범한 제4기 캄보디아 정부는 제3기 정부의 사각전략을 1단계로

규정하고, 제2단계 전략을 발표


○ 2006년 3월 제8차 원조공여국회의를 계기로 캄보디아 정부는 사각전략의

구체적 이행과 캄보디아 새천년개발목표 달성을 위한 우선순위 목표와 전략이

포함된 전략적 국가개발계획(NSDP 2006-2010)을 제시하고 추진 중

나. 주요 부문별 현황

1) 국내총생산(GDP)

○ 2007년도에는 약 10.1%의 GDP 실질성장률을 기록하였으며, 2005-07년간

캄보디아 국내총생산은 연평균 11%의 두자리 성장을 기록했으나, 전

세계적인 경기침체로 인해 2008년 7% 성장한 것으로 추정

【국내총생산 변화 추이】년도 2004 2005 2006 2007 2008(추정)

GDP (백만 불) 5,339 6,293 7,275 8,619 10,820

1인당 GDP($) 394 455 514 594 620

실절성장률(%) 10.3 13.3 10.8 10.2 7.0

※ 출처 : 캄보디아 경제재정부

2) 물가상승률

○ 1998년도 14.8%에 달했던 물가상승률(리엘화 기준)은 1999년 이후 안정세를

보이기 시작, 2000년-0.8%, 2001년-0.9%, 2002년-0.1%, 2003년 1.2%를

기록하는 등 정부 목표치인 3%를 크게 하회

- 그러나 2004년에는 고유가 등의 영향으로 3.9%, 2005년, 5.8%, 2006년

4.7%, 2007년 5.9% 물가상승, 2008년에는 유가상승 및 식료품 가격

상승으로 인해 물가가 20% 상승한 것으로 추정

I. 국가 개황 7

3) 재 정

○ 캄보디아 정부의 재정수입은 동남아국가의 평균 20% 수준에 비해 낮은

수준이며, 관세수입에 대한 의존도가 매우 높은 편

○ 2008년에는 캄보디아 재정수입은 12.64억불 이며 세출은 14.78억불로 추정

○ 2008.12월 국회 및 상원을 통과한 2009년 예산은 약 17.9억불

다. 산업별 현황

1) 제1차 산업(농림수산업)

○ 2007년도 제1차 산업 생산총액은 GDP의 27.9%를 차지

○ 농업의 경우 오랜 내전으로 인한 토지소유권 분쟁, 관개시설 낙후, 농산물

유통구조의 전근대화, 농업기반시설 및 품종에 대한 연구와 투자가 이루어

지지 않아 생산성이 저조

○ 최근 관개시설 정비 및 도로 보수를 통한 물류개선으로 상황이 호전되어

2007년 쌀 생산량은 약 6천 7백만 톤에 도달

2) 제2차 산업(광업, 제조업, 에너지 및 건설업)

○ 일반적으로 캄보디아의 제2차 산업은 규모가 적고 영세한 편으로 전체

GDP에서 차지하는 비중은 2007년 30% 미만인 28.2% 수준에 불과

- 전체 노동인력의 약 11%가 제조업에 종사

○ 특히 캄보디아 제조업 성장의 견인차 역할을 수행하고 있는 봉제업은

WTO가입으로 인해 다자간 섬유협정(Multi-Fiber Agreement: MFA)에

기반한 수입수량 쿼터가 철폐되어 고전할 것으로 예상했으나, 유럽의 대

중국 세이프가드조치로 인해 2006년 23%, 2007년 9.4% 성장


3) 제3차 산업(서비스업)

○ 서비스업이 전체 GDP에서 차지하는 비중은 2007년도 기준으로 약 38.3%

수준이며 전체 노동인력의 약 19%가 서비스업에 종사

○ 특히 2007년 기준으로 관광산업은 외국인 관광객이 200만명(2004년 99만명,

2005년 142만명, 2007년 201만명)을 돌파하고, 호텔도 2004년 298개에서

2007년 395개로 급증하는 등 비약적으로 성장

○ 통신 분야(인터넷 포함)는 GDP에서 차지하는 비중이 6-7% 수준으로 아직

낮은 편이나 전화 사용자수(대부분 무선전화)가 가파르게 상승 중

- 2006년 118만 명이었던 전화 사용자가 2008년 4월 293만 명으로 약 2배

증가

라. 시장 주요 특징

○ 봉제업을 제외한 여타 제조업이 거의 전무하여 대부분의 기본 소비재조차도

수입에 의존하는 전형적인 소비시장

○ 베트남, 태국, 라오스 등과 국경을 접하고 있어 인도차이나 지역의 밀무역

중개시장 역할

○ 1인당 GDP가 약 600여 불 수준인 세계최빈국의 하나이며, 생활용품이

절대적으로 부족하고 구매력이 약하여 중고제품 위주의 시장 형성

○ 계층간, 도농간 소득 불균형의 심화로 전체 소득이 소수계층에 집중되어

있으며, 특히 화교가 전체 상권을 장악

○ 소비시장이 전체인구의 10%가 거주하고 있는 프놈펜에 집중되어 있고, 운송

수단이 열악하여 유통구조 취약 및 인근지역으로의 상권 확대 한계

○ 장기간의 내전이 종식되고 ADB, World Bank, IMF 등 국제 금융기구와,

한 ․ 중 ․ 일 ․ EU 등의 지원으로 사회간접자본이 재건․복구되고 있어 건설시장

I. 국가 개황 9

호황 및 관련 건축자재 수입확대

○ 민간저축률이 매우 저조해 자체 재원조달이 불가능하여 외국 자본 및 원조에

대한 의존도가 매우 높은 원조경제체제 형성

○ 내전으로 인해 자국 화폐 가치의 신뢰도가 저하되고 달러가 자유로이 통용

되는 달러 경제권을 형성

3 한국과의 주요 관계

가. 정치 ․ 외교 관계

○ 공식 외교관계 연혁

- 1962. 7.11 주 캄보디아 총영사관 개설(총영사 : 이택근)

- 1967. 1.13 주 캄보디아 총영사관 철수

- 1970. 5.18 한 ․ 크메르 공식 외교관계 수립

- 1975. 4. 5 주 크메르 대사관 철수, 외교관계 중단

- 1996. 5.15 양국간 대표부 설치 합의

- 1996. 9.18 주 캄보디아 대표부 공식업무 개시

- 1997.10.30 한 ․ 캄보디아 공식 외교관계 재개

- 1997.11.28 박경태 대사 신임장 제정

○ 1988년 이후 우리나라의 UN 및 산하기구, 여타 국제기구 진출 지원

- 우리는 캄보디아의 UNESCO 집행위원회(2002.10), UN 여성지위위원회

(2005.11) 진출 지지


- 또한 2003년 3차례의 양자협상 개최를 통해 캄보디아의 WTO 가입을 지원

○ ASEAN+3 정상회의 등 다자간 국제회의 계기 양자차원의 협력관계 강화

○ 대 캄보디아 개발협력이 본격 추진되면서 외교, 국방, 경제, 통상, 교육, 문화 ․예술, 스포츠 등 제반분야에 걸쳐 양국 정부 각 부처의 차관보 및 국 ․ 과장급

인사교류 활성화

○ 또한 1999년 캄보디아의 ASEAN 가입 및 한･ASEAN 교류 사업의 본격추진에

따라 ASEAN 차원의 교류도 급증

- 매년 공무원, 언론인, 청소년 교류사업 실시

○ 양국간 교역 및 우리의 대 캄보디아 투자진출 등 실질협력이 확대되면서

우리시장개척단 및 투자사절단의 캄보디아 방문과 캄보디아 구매사절단

방한 점증

나. 경제 ․ 통상 관계

1) 교 역

○ 1997년 약 5천만불 수준이었던 우리나라의 대 캄보디아 수출은 2001년

1억불, 2005년 2억불을 돌파한 이래 매년 지속적인 증가 추세

- 우리나라의 대 캄보디아 수입도 꾸준한 증가 추세를 보이고 있으나,

취약한 캄보디아의 수출산업의 특성으로 인해 연간 수입액은 1천만불

정도에 불과

○ 우리나라의 대 캄보디아 수출은 직물류, 중고자동차, 중고의류, 오토바이,

자동차부품, 의약품, 플라스틱 제품 등이 주종 상품

○ 캄보디아 국내의 취약한 제조업기반으로 인해 한국산 기계류의 대 캄보디아

수출이 거의 전무하였으나, 최근 기초산업기계를 중심으로 수출이 증가

추세

I. 국가 개황 11

○수송기계, 산업용기계 등 설비류의 수출도 큰 폭의 증가세를 유지

【한 ․ 캄보디아 교역 현황】(단위 : 천 불)

구분 2002년 2003년 2004년 2005년 2006년 2007년2008

(1월~9월)

수 출

수 입

115,230

3,026

105,563

4,200

126,321

6,949

144,280

5,962

205,093

5,461

281,426

8,873

226,118

10,756

무역수지 112,204 101,363 119,372 138,318 199,632 272,553 215,362

총 교역량 118,256 109,,763 113,270 150,242 210,554 290,299 236,874

※ 출처 : 한국무역협회

○ 우리나라의 대 캄보디아 수입은 천연고무, 상황버섯, 의류, 침대, 수산물

(해조류) 등이 주종 수입품목이며, 특히 섬유제품은 한국 봉제공장에서 생산된

품목이 대부분

2) 투자 진출

○ 캄보디아 개발위원회(CDC) 투자승인 기준 1994-2007년간 우리나라의

캄보디아 투자진출 실적(누계)은 약 15억 6,900만 불 기록

- 2006년에는 CDC 투자승인 기준 10억 980만 불 규모로 한국이 제1위

투자국

○ 투자진출 건수 면에서는 일부 요식업, 관광업 (여행사 포함), 소･도매업,

미용업 등 현지인과의 합작 또는 현지인 명의를 차용하여 진출한 영세

규모의 투자진출(CDC 통계에 포함되지 않는 경우가 많음)이 압도적으로

많은 편임

○ 중고 오토바이 수출을 중심으로 한 무역을 시작으로 초기에는 광산, 식당,

호텔, 관광 등 분야에 투자 진출 시작


○ 1996년부터 다수의 봉제공장이 진출함으로써 대 캄보디아 투자진출이

본격화되었으며, 최근에는 여타 제조업, 부동산개발 및 건설업, 농업 및

농공업 등으로 투자분야가 다양화하고 투자규모도 확대되는 추세

○ 우리업체의 캄보디아 투자 진출 시 합작투자 보다 단독투자가 선호되는

특징을 보였으나, 최근 현지인과의 합작투자도 점차 증가되고 있는 추세

○ 또한 봉제 등 노동집약형 산업투자 이외에 자원활용형 농업투자, 복합

리조트 건설, 신도시 및 부동산건설의 비중이 급격히 확대되고 있는 추세

○ 주요 진출 분야

- 제조업 : 의류, 모자, PVC 파이프, 통신케이블, 텐트

- 농 업 : 타피오카, 자트로파

- 무 역 : 차량, 중장비, 전선, 직물

- 건 설 : 신도시 건설, 아파트, 주상복합, 도로, 리조트

- 서비스 : 은행, 미용센터, 통관, 자동차정비, 법률, 회계 컨설팅

- 기 타 : 호텔, 식당, 여행사, 골프연습장, 식품점

【우리의 대 캄보디아 투자추이(신고 기준)】(단위 : 백만 불, %)

구분 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007누계

(2007)

캄보디아2

(5)

9

(7)

9

(6)

8

(7)

8

(9)

33

(10)

8

(9)

108

(30)

174

(55)

829

(154)

1,222

(318)

※ 출처 : 한국수출입은행, ( )은 건수

I. 국가 개황 13

3) 개발협력 관계

가) 무상원조

○ 캄보디아에 대해 무상협력사업은 과거 최빈국에 대한 인도적 차원에서

물자지원 중심으로 소규모 지원 시작

○ 1997년 한 · 캄보디아 외교관계 재개 이후 무상협력사업이 대폭 증가되어

2001년 이후에는 캄보디아가 우리의 무상원조 수원 상위 10위권 계속

유지

【대 캄보디아 무상원조 현황】(단위 : 만 불)

금액 2000 2001 2002 2003 2004 2005 2006 2007 2008(잠정)

금액 65.3 105.6 176.5 234.1 334.1 581.3 632.8 964.4 1,263.3

순위 13/133 9/138 7/141 7/130 9/137 5/138 6/117 3/130 -

나) 유상원조

○ 2001년 4월 양국 정부간 대외경제협력기금(EDCF) 공여 기본협정 체결 및

발효 이후, 현재까지 총 4건의 사업 승인(우리 승인액 기준 총 9,142만 불

규모)

○ 우리 정부는 2003년부터 캄보디아를 EDCF 중점지원국가로 선정하였으며,

2008년 7월부터 신규 지원되는 최빈국에 대한 EDCF에 대해 지원 금리를

0.01%로 인하(기존금리는0.5%)하고, 상환기간을 기존의 30년(거치기간

10년)에서 40년(거치기간 15년) 상한만 규정하는 방식으로 개선


【유상원조 실적(2001~2008.10)】비고 사업명 지원결정 지원규모(백만 불) 이행 현황

완료

사업

중앙행정전산망 구축사업 2001.10 20.00 2004.10 완공

직업훈련원 건립 사업 2002.01 27.67 2005.6 완공

3번 국도 개보수(1차) 사업 2002.10 17.05 2007.5 완공

진행

사업

크랑폰리강 수자원개발사업 2005.12 26.70

사업진행 중지방행정전산망 구축사업 2006.11 30.97

3번 국도 개보수(2차)사업 2006.12 36.90

소계 (6건) 159.29

※ 상기 예산액은 EDCF 승인기준 금액이며, 실제 집행액과 다소 상이

Ⅱ. 투자유치제도 및 투자절차 17

Ⅱ. 투자유치제도 및 투자절차

투자유치제도 및 투자절차는 캄보디아 투자실무 가이드(KOTRA, 2007.2월)에서 주로 발췌 ․요약하였음

1 외국인 투자유치 제도

가. 투자유치 기구

○ 1994년 외국인투자법 제정 이후 자본과 기술도입, 고용창출 등 사회경제

전반의 발전을 위해 적극적으로 외국인투자를 유치하고 있음

○ 캄보디아의 외국인투자유치 정책은 전략적 국가개발계획(NSDP: National

Strategic Development Plan)과 사각전략3)(Rectangular Strategy)을 중심으로

추진됨

○ 총리 직속기관인 캄보디아개발위원회(CDC)에서 외국인투자유치 업무를 일괄

처리(One-Stop)하고 있으며, 투자 관련 각종 서비스를 제공할 뿐만 아니라

승인을 획득한 적격투자프로젝트(QIP : Qualified Investment Project)에는

다양한 투자 인센티브도 부여함

- 캄보디아개발위원회는 투자관련 정책을 입안하고 전략을 수립하는 최고

의사 결정기구이며, 산하 실무기관으로 투자를 담당하는 캄보디아 투자청

(Cambodia Investment Board)과 공공 부문의 투자와 국제지원을 담당하는

캄보디아복구개발청(Cambodian Rehabilitation and Development Board)이

있음

- 다만, 자본금 5,000만 불 이상의 대형 투자, 정치적으로 민감한 프로젝트,

3) ①농업부문의 향상, ②인프라복구, ③민간부문개발과 고용창출, ④능력향상과 인력개발


광물자원 및 천연자원 탐사 및 개발 프로젝트, BOT(Build-Own-Transfer),

BOOT(Build-Own-Operate-Transfer), BOO(Build-Own-Operate) 또는 BLT

(Build-Lease-Transfer) 프로젝트 등은 국무회의의 승인을 받아야 함

○ 또한, 각 지방자치단체에도 투자유치를 목적으로 지방투자위원회(주지사가

위원장)가 구성되어 있으며, 200만 불 이하의 QIP 투자프로젝트에 대한 업무를

취급하고 있음.

나. 투자 인센티브

1) 투자 보장

○ 투자법에 정한 투자인센티브와 투자보장을 받고자 하는 경우에는 투자

등록증명서를 발급받고, QIP 투자프로젝트 지위를 획득하여야함

- 우리나라는 캄보디아와 ‘투자보장 촉진에 관한 협정’이 체결되어 있어

캄보디아 정부의 민간기업 국유화 조치로부터 보호를 받을 수 있으나,

투자인센티브를 보장받을 수 있는 것은 아니므로 안전한 투자보장, 투자

이후의 사후관리서비스 및 인센티브의 수혜를 위해서는 투자등록4)을

하여야함

○ QIP 투자프로젝트에 부과되는 투자보장 내용은 다음과 같음

- 외국투자자는 토지법에 규정된 토지에 관한 사항을 제외하고는 외국

인이라는 이유만으로 투자에 있어서 차별을 받지 아니함(법 제8조)

- 정부는 투자자에 대하여 국유화 조치를 취하지 아니함(법 제9조)

- 정부는 QIP 투자프로젝트의 제품 및 서비스의 가격이나 수수료에 대하여

가격통제를 하지 아니함(법 제10조)

4) 투자등록은 CDC에 소정의 서류를 구비하여 제출하면 투자등록신청의 목적(인센티브수혜, 투자

보장)에 따라 최종등록증명서를 발행함. 인센티브수혜를 신청할 경우 심사에서 적합한 투자

프로젝트로 인정되지 않으면 투자등록은 거부됨.


- 투자자는 캄보디아 관련 법률, 중앙은행이 고시한 규칙 및 지침에 따라

투자와 관련하여 은행제도를 통하여 외화를 매입하고, 투자와 관련하여

발생한 금융 채무의 변제를 위해 획득한 외화를 해외로 송금할 수 있음

(법 제11조)

2) 투자 인센티브

○ 조세혜택

- QIP 투자프로젝트에 대해서는 법인세(소득세) 감면, 관세 감면 등 각종

조세 혜택이 부여됨(자세한 사항은 Ⅲ.3조세혜택을 참조)

○ 특별감가상각

- 투자자는 제조 및 가공과 관련하여 유형자산금액 40%의 특별감가상각을

투자초기에 신청 할 수 있으나 특별감가상각을 적용받는 QIP 투자프로젝트의

경우 법인세면제 혜택을 받을 수 없고, 특별감가상각을 하기 위해서는 투자

초기부터 생산설비의 가동이 이루어져야함

○ 비자 및 고용허가

- 필요한 외국인 경영자, 기술자, 기능인에 대해서는 비자와 고용허가가,

그 가족에 대해서는 체재 비자가 발급됨

○ 수출세 면제

- QIP 투자프로젝트의 경우 수출세가 면제되나 QIP 투자프로젝트로 인정을

받지 못한다 하더라도 일부 수출제한품목을 제외하고는 제품 수출시에는

수출세가 부과되지 않아 QIP 투자프로젝트에 대한 인센티브로서의 의미는

없다 할 수 있음


2 투자 절차

가. 투자 등록

○ 투자등록은 모든 투자행위에 대해 의무적으로 부과되는 절차가 아니며, 투자

인센티브를 받거나 투자보장을 받기 위한 절차이며 캄보디아개발위원회

투자등록신청서 양식에는 등록 목적이 ①법인세 면제 및 투자보장 ②특별

감가상각과 투자보장 ③투자보장으로 구분되어 있으며 투자자는 이 세가지중

하나를 선택하도록 되어 있음

- 투자 등록은 ①투자제안서 제출→②조건부투자증명서 발급→③투자심사

→ ④최종투자등록증명서 발급 순서로 이루어지게 됨

① 투자제안서 작성 및 제출

- 투자 등록을 하고자 하는 자는 다음의 내용이 포함된 투자제안서를 작성

하여 제출하여야 함

• 투자자 인적사항, 회사의 형태, 주주 및 이사의 구성과 인적사항

• 사업분야, 투자자본금, 토지사용 및 고용 계획, 폐기물 배출 등

- 투자금액이 200만 달러 이상이거나 2개 이상의 지방이 관할하는 경우에는

캄보디아 개발위원회, 이외의 경우에는 지방투자위원회에 제안서를 제출

- 투자제안서 제출시 700만 리엘의 수수료를 납부하여야 함

② 조건부투자등록증명서 발급

- 캄보디아개발위원회(지방투자위원회)는 투자제안서 접수일로부터 3일5)이내

다음의 사항이 기재된 조건부투자등록증명서(CRC: Conditional Registration

Certificate)을 발급함

5) 법령에서 정한 행정처리 소요기간은 대부분 근무일수 기준으로 되어 있음. 따라서, 투자등록처리 기일등도 모두 관공서 근무일수 기준임. 토요일과 일요일 및 공휴일은 제외됨.


• 사업을 영위하는데 필요한 정부의 승인 ․ 허가 ․ 면허

• 최종 투자등록증명서가 발급되는 경우 받을 수 있는 투자인센티브와

투자보장사항

- 만일 캄보디아개발위원회(지방투자위원회)가 위 기간 내에 명확한 피드백을

하지 않은 경우에는 해당 투자제안서는 자동승인 된 것으로 간주됨

- 다음의 경우 투자제안을 거절하고 거절 사유를 기재한 요건미준수통지

(letter of non-compliance)를 함

• 투자대상 사업이 투자금지 사업인 경우

• 현재 다른 투자자에 의하여 그 사업이 영위되고 있는 경우

• 투자제안서의 요건을 갖추지 못한 경우

③ 투자심사

- 투자심사는 캄보디아개발위원회(지방투자위원회)에서 일괄처리(one-stop)함,

투자자가 투자제안서를 제출하여 조건부 투자등록증명서가 발급된 경우

캄보디아개발위원회(지방투자위원회)에서는 28일 이내에 투자자를 대신

하여 사업에 필요한 다음의 허가 ․ 승인 ․ 등록업무를 일괄처리함

• 상무부 회사 등록

• 관련부처(산업광업에너지부, 관광부, 보건부, 농림수산부)의 사업에 필요한

면허

• 국토관리도시계획건설부

• 지방정부의 건축계획 심의 및 승인

• 환경부 1차 영향 평가

• 재정경제부 납세자 등록


④ 최종투자증명서 발급

- 사업에 필요한 허가나 등록이 모두 완료되면 최종투자등록증명서(FRC:

Final Registration Certificate)를 발급하며 이때부터 당해 사업은 QIP 투자

프로젝트로서의 지위를 부여받게 됨

- 다만, 다음의 경우 당초 발급일로부터 그 효력을 상실하게 됨

• 허위 ․ 사기에 의해 발급받은 경우

• 허가를 득한 날로부터 6개월간 투자활동을 개시하지 않는 경우, 단, 토지

장기임차의 경우 임차계약에 정한 기간 내에 투자활동을 개시하지 않은

경우


◆ 투자등록 절차

투자 제안서 접수일로부터

3일 이내

투자제안서 제출

(캄보디아개발위원회/지방투자위원회)

투자요건미준수통지

(letter of Non-Compliance)

투자등록연기

조건부투자등록증명서 발급

(CRC : Conditional Registration Certificate)

최종투자등록증명서 발급

(FRC : Final Registration Certificate)QIP 투자프로젝트자격 취득

조건부투자등록증명서

발급일로부터 28일

이내

투자심사

□ 상무부(MOC) 회사 등록

□ 관련부처의 사업에 필요한 면허

- 산업광업에너지부(MINE)

- 관광부(MOT)

- 보건부(Ministry of Health)

- 농림수산부(MAFF)

□ 국토관리도시계획건설부(MLMUPC)

□ 지방정부의 건축계획 심의 및 승인

□ 환경부(MOE) 1차 환경영향평가

□ 재정경제부(MEF) 납세자 등록

조건부투자등록증명서

발급일로부터 28일 이내


나. 투자등록 기업의 인수합병

○ QIP 투자프로젝트에 따른 투자인센티브나 투자보장은 QIP 투자프로젝트에

대한 합병이나 인수시 그에 대한 변경 신청을 받은 경우가 아니면 이를 양도

할 수 없고 캄보디아개발위원회(지방투자위원회)는 신청을 받은 후 10일

이내에 투자등록 변경에 대한 승인여부를 결정하여야 함.

- QIP 투자프로젝트 사업을 하는 2명 이상의 사업자가 합병하여 새로운 법인을

설립하는 경우

- QIP 프로젝트 사업자와 비사업자가 합병을 통하여 새로운 설립하는 경우

- QIP 프로젝트 사업을 시행하지 않는 자가 다른 QIP 투자프로젝트사업을

인수하고자 하는 경우

- QIP 프로젝트 사업을 영위하는 회사의 주식의 20% 이상을 양수하고자

하는 경우

○ 변경이 있음에도 불구하고 신청을 하지 아니한 경우 투자인센티브와 투자

보장을 받을 권리를 상실하게 됨

다. 회사 등록

1) 회사의 종류

○ 캄보디아내에서 회사설립 및 운영을 규율하는 법은 캄보디아 기업법

(Commercial Enterprises Law)으로 2005.6월 발효되었음

○ 동 법률에서는 주식회사(Public Limited Company), 유한회사(Private Limited

Company), 지점(Branch Office), 연락사무소(Commercial Representative

Office), 동업기업(Partnership) 5개의 회사형태를 인정하고 있음


□ 주식회사

○ 공모형식으로 주식을 발행할 수 있는 회사로서 우리나라의 주식회사와

거의 동일함

- 회사 정관은 설립시 모든 주주가 서명하여야 하며, 정관과 설립신청서를

상업부(Ministry of Commerce)에 함께 제출하여 회사설립증명서를 받음

으로써 회사 설립과 동시에 법인자격을 취득하게 되고 회사이름에

Public Limited Company 또는 이를 표현하는 적절한 약칭을 표기하여야

함

○ 이사는 최소한 3인 이상이어야 하며, 주주총회 보통결의에 의하여 선임

○ 출자는 금전외 현물 출자도 가능하나 용역 출자는 허용되지 않고 주식

발행수는 최소한 1,000주, 주당 액면가는 최소한 4,000리엘 이상이어야 함

○ 사무소는 캄보디아 내에 설치해야 하며 51% 이상의 주식을 캄보디아

국적을 가진 자연인 또는 법인이 소유해야 캄보디아 기업으로 인정함

□ 유한회사

○ 대체적으로 주식회사에 동일한 규정을 적용받으나 다음과 같은 차이점이

있음

- 유한회사는 최소 2인에서 최대 30인의 주주로 구성됨. 다만, 1인 주주

유한회사도 가능하며 이 경우에도 권리나 의무측면에서 일반 유한

회사와 동일함

- 주식회사와 달리 용역출자도 가능하나 주식을 공모할 수 없으며 금전

및 현물출자 외에 용역 출자도 가능하고 주주, 가족 구성원과 경영자

이외의 제3자에게 주식을 이전할 수 없음

- 금융, 은행 및 보험 사업은 영위할 수 없으며, 이사 임명에 대해서는

특별한 제한이 없음


- 외국인이 대주주인 유한회사는 토지를 소유할 수 없으며, 상호에 유한

회사임을 명백히 표시하여야 함

□ 지점 및 연락사무소

○ 외국법에 의해 설립된 외국법인이 캄보디아 내에 지점 또는 연락사무소를

설치하고 다음의 행위를 영위하는 경우 캄보디아 내에서 사업 활동을

수행하는 것으로 봄

- 1개월 이상 생산, 서비스 제공 등을 위해 사무실이나 공간을 임대하는

경우

- 1개월 이상 자신을 위해 타인을 고용하는 경우

- 캄보디아 법이 외국인 또는 외국법인에게 허용한 행위를 하는 경우

○ 연락사무소는 본사 소개를 위한 고객 접촉, 상업적 정보 조사 및 시장

조사, 본사를 대신한 계약 등을 할 수 있고 정기적인 판매행위, 서비스

제공, 제조, 가공, 건설은 할 수 없으나 지점은 이러한 제한이 없음

□ 동업기업(Partnership)

○ 동업기업에는 일반 동업기업(General Partnership)과 합자 동업기업(Limited

Partnership)이 있음

- 일반 동업기업은 2명 이상의 일반 동업자(General Partner)로 구성되며,

동업자들은 일반 동업기업에 대해 무한 책임을 짐

- 합자 동업기업은 1명 이상의 일반 동업자(General Partner)와 1명 이상의

유한 동업자(Limited Partner)로 구성되며, 일반 동업자는 동업기업의

운영 및 모든 의무에 대한 책임을 지나 유한 동업자는 출자범위 내에

서만 책임을 짐


2) 등록 절차

○ 회사 등록은 상업 규칙 및 상업등기법에 근거하여 이루어지며 상무부에서

담당하고 있음

- 다음의 활동은 모두 상업행위로 간주되어 회사등록을 하여야 함

• 부동산을 포함한 재판매를 목적으로 하는 구매

• 임대, 제조, 팩토링, 운송, 인쇄 및 기타 서비스에 종사하는 활동

• 은행 및 외환 관련 활동

• 중개서비스, 인력채용알선, 문화서비스, 기타 공연 및 전시 등

• 건설업, 선박구입 및 임대, 항공운송 및 해상운송

• 보험

• 수산업, 광업 및 임산 개발

○ 회사 등록을 하고자 하는 법인은 신청서, 회사정관, 자본금납입증명서

등을 첨부하여 영업활동 개시 15일 전까지 제출하여야 함

○ 상무부에서 제출된 서류를 검토하여 문제가 없으면 회사등록번호가 부여된

등록증명서를 발급함

- 등록 후에는 회사의 상업송장, 문서양식, 주문서 등에 등록 사무소 주소와

등록번호를 표기하여야 함

- 정해진 기간 내에 등록을 하지 않거나 등록 후 주소 및 등록번호를

문서 등에 표기하지 않는 경우 5만~50만리엘의 벌금을 부과 받을 수

있음

○ 지점, 연락사무소 등록 절차는 일반 법인 등록절차와 동일하며, 개인사업

자의 경우 다소 간편한 편임

○ 상기 회사 등록 외에도 부가가치세 사업자 등록 및 사업허가(Patent) 등록을


하여야 함

- 부가가치세 등록은 재정경제부 국세국(Tax Department)에서 담당하고

모든 사업자가 등록하여야 하며 영업개시일 이전에 이루어져야 함

- 서류를 완비하여 재정경제부 산하 세무서에 제출하면 10일 정도 소요

되며 비용은 100달러이고, 발급된 증명서는 주사업장에 비치하여야

함

- 사업허가(Patent) 등록은 캄보디아에서 행하는 사업수행허가라고 할 수

있으며 재정경제부 국세국 산하 세무서에서 담당하며 부가가치세 등록과

신청절차도 유사함. 사업수행허가증도 사무소에 비치, 매년 갱신하여야

하며 갱신시 마다 수수료를 납부하여야 함

3) 토지 및 건물의 소유

○ 캄보디아의 헌법 제44조는 캄보디아 회사 또는 자연인만이 토지를 소유할

권리가 있다고 규정하고 있음. 캄보디아내에 영업장소와 등기된 사무소가

있고 캄보디아 국적을 갖는 자연인 또는 법인이 회사의 의결권 있는 지분 중

51% 이상을 보유한 경우 캄보디아 회사로 간주되어 토지를 소유할 수

있음

○ 외국인 투자자는 토지를 양여 받거나 임차하여 토지 양여기간, 리스기간

범위내에서 토지를 사용할 수 있고, 그 토지 위에 있는 동산과 건물을

소유할 수 있다고 규정하고 있으나 이러한 보장을 받기 위해서는 QIP

투자프로젝트로 등록하여야 함

○ 외국인이나 외국인지분 49%초과 외국인투자기업의 경우 토지소유가 불가능

하므로 흔히 이용되는 토지소유 방법은 아래와 같음

• 현지인 차명 : 현지인 명의로 구입하되 재산권 포기각서를 받아 변호사

에게 확인을 받아 두는 방법 ⇒ 분쟁이 발생할 가능성이 높음


• 현지법인 명의 : 우리나라 현지법인들이 많이 사용하는 방법은 캄보디아인

지분 51%, 한국인 지분 49%의 최소자본금(2천만리엘;5000달러)합작

법인을 설립하고 토지구입대금은 현지법인 명의로 차입하여 토지를

구입함. 구입한 토지에 저당이나 질권을 설정하고 대출인은 토지소유

권리증을 매도 시까지 보관함

• 시민권 획득을 통한 본인 명의 : 시민권을 획득하여 부동산을 매입하는

방법이 가장 안전한 방법이긴 하나 우리나라는 이중국적을 허용하지

않아 한국에 있는 본인 명의의 부동산을 처분하거나 모든 재산권을 3년

이내에 양도해야 함. 또한 토지소유자의 신변에 이상이 발생할 경우

자녀 등 가족이 시민권을 획득하지 않는 한 상속을 받을 수 없음

4) 일반 토지임대차 제도

○ 외국인투자자는 15년 이상 토지를 장기 임차할 수 있으며, 단기 임차의

경우 갱신이 가능하고 임차인은 소유자의 명시적 동의나 승낙이 있으면

임차토지를 전대할 수 있고 장기 임차의 경우 이를 하나의 권리로서 양도

하거나 이전 할 수 있음

○ 임차부동산을 점유하기 전에 임차부동산 등의 상태를 제대로 점검하지

않았다면 현 상태가 임대차계약서에 명시된 상태와 다르더라도 보상 받을

수 있는 방법이 없음

5) 국유지 장기 임대차 제도

○ 국유지 장기 임대차 규정

- 토지법에서 인정하고 있는 토지 임차권에는 ‘사회적 목적의 토지

임차권’과 ‘경제적 목적의 토지 임차권’이 있음

사회적 목적의 토지임차권은 임차자에게 거주용 건물을 건축하거나

정부 소유의 토지를 경작할 권리를 부여하는 것이며,


경제적 목적의 토지 임차권은 토지임차인에게 토지의 산업 및 농업

개발을 위하여 토지를 정리 할 권리를 부여하는 것임

- 사회적 목적을 위한 임차권 이외에는 토지 임차권은 유상이며, 토지에

대한 소유권을 설정할 수 없음

○ 국유지 장기 임대차 관련 애로사항

- 토지소유권 관련 분쟁으로 임대차관련 제도가 제대로 운영되지 못함

- 캄보디아정부는 1995년 말 기준으로 5년 이상 실질적으로 소유하고

있었다는 증명이 있는 경우 어느 것보다도 우선권을 인정하고 있어

임차인과 그 토지에서 경작하던 농민과의 분쟁이 많음

- 정부로부터 임차한 지역에서 토지개발작업을 진행할 경우 수목의 제거가

필요한 경우가 많지만 해당 나무는 국가소유로 함부로 벌목하여 처분

할 수 없다는 문제점이 있음

또한 벌목하더라도 지정된 장소로 운반하는 도로가 없어 처리하는데

따르는 비용이 과다하게 발생하므로 토지장기임차권을 받더라고 해당

지역을 면밀하게 조사하여 개발계획, 비용, 개발조건 등을 협상하여야 함

3 현지 주요 유관기관

○ 캄보디아 개발위원회(CDC)

- 캄보디아 개발위원회6)(CDC: Council for the Development of Cambodia)는

외국인투자의 등록, 인센티브에 대한 허가권, 투자이행과 관련된 각종 신고

6) 1994년 투자법에 의해 설치된 기관. 위원장은 훈센총리가 맡고 있으며 제1부위원장은 부총리겸 재정경재부장관(MEF), 제2부위원장은 2명으로 상무부장관(MOC)과 재정경제부 제1차관이 맡고 있으나 실질적인 조직운영은 CDC의 사무총장이 담당하고 있음


등을 하는 기관임

- 인센티브를 받을 수 있는 투자프로젝트가 아니라도 캄보디아 투자개발위

원회에 투자를 등록하고 QIP 투자프로젝트 지위를 획득하는 경우에는 수

시로 발생하는 투자 애로사항의 해결을 요청할 수 있음

- 캄보디아 개발위원회는 다음의 기능을 함

• 외국의 원조자금을 이용한 국가재건업무

• 투자유치업무

• 특별경제구역 관할 업무

• 투자기업고충처리위원회7)(Trouble Shooting Committee)를 통한 투자자에

대한 사후관리서비스

○ 재정경제부(MEF)

- 재정경제부는 전체 경제정책을 관할하는 부처이므로 외국 투자기업들이

관심을 두어야 하는 부처이며

• 국세국(Tax Department)은 재정경제부내의 부서 중 외국기업이 가장

빈번하게 접촉하는 곳임

• 관세국(Custom & Excise Department)도 국세국과 마찬가지로 각종

원부자재 수입이나 수출과 관련하여 접촉이 이루어지는 부서임

• 정부구매국은 중앙정부 및 지방정부의 공동구매입찰 등에 대한 시행 및

정책과 관련된 업무를 수행

○ 상무부(MOC)

- 상무부(MOC: Ministry of Commerce)는 외국인투자가나 캄보디아기업이나

사업체를 등록해야 하는 모든 기업, 지사, 사무소 등이 등록해야 하는 곳임

7) 실질적인 고충의 접수는 CDC사무총장이 담당하며 부처 단독으로 해결하기 어려운 문제에 대해 투자기업고충처리위원회에서 해결하고 있음


- 봉제업체의 경우 수출면장, 원산지증명서 등 수출서류를 발급받기 위해

수시로 방문해야 하는 곳임

○ 노동직업훈련부(MLV)

- 노동직업훈련부(MLV: Ministry of Labour & Vocational Training)는 사업을

시작하기 전과 사업 폐업 종료 후에 일정한 양식과 서류를 갖추어 개업과

폐업 신고하여야 하는 기관임

- 근로자의 채용과 해고시 해당 내용을 신고하여야 하며 노동조합이나 근로자

와의 문제 발생시에는 노동부 근로감독관과 접촉함

○ 산업광업에너지부(MIME)

- 제조업체의 경우 공장 건설 후 가동전에 산업광업에너지부(MIME: Ministry

of Industry Mines and Energy)에 공장등록하여 사용허가를 받아야 하고,

중단시에도 동일함

• 산업국 : 공장등록과 관련된 업무

• 중소기업국 : 중소기업 관련 정책 담당

• 광물개발국 : 자원개발 관련 참여

• 에너지개발국 : 발전 등 에너지 부문(수력제외)

• 수력발전국 : 수력발전

○ 농림수산부(MAFF)

- 최근 관심이 크게 증가하고 잇는 바이오 대체에너지 생산과 관련된 경제적

목적의 국유지 장기임대차를 관리하는 부서임

• 기획 및 통계국 : 국유지 장기임대차

○ 환경부(MOE)

- 환경부(Ministry of Environment)는 외국인투자기업에 점점 큰 영향을 주고


있으며 자원개발, 부동산개발, 공장 배출기준 등과 관련하여 영향력이 증대될

것으로 예상됨

○ 국토관리도시계획건설부(MLMUPC)

- 국토관리도시계획건설부(Ministry of land Managemet, Urban Planning

and Construction)는 토지취득, 건축허가 등과 관련된 업무담당

• 토지등기국 : 토지등기 관련 업무

• 건 설 국 : 건설 관련 업무

○ 공공공사교통부(MPWT)

- 공공공사교통부(Ministry of Public Works and Transport)는 국가전체의

수송망과 관련된 인프라스트럭처 개발 및 운영과 관련된 업무를 관장

○ 내무부(MOI)

- 내무부(Ministry of Interior) 산하에는 경찰청, 관광경찰 등 여러 공공기관이

속해 있어 생활적인 측면과 관련됨

Ⅲ. 조세제도 37

Ⅲ. 조세제도

캄보디아 조세제도는 2009.1월 현재를 기준으로 작성․공개된 캄보디아 조세법 영문판 및

안내서 등을 바탕으로 작성되었음

1 개 관

가. 조세제도 개요

○ 캄보디아 조세는 국세, 지방세로 구성됨

- 국 세 : 개인소득세, 법인세, 부가가치세, 인지세, 관세 등

- 지방세 : 나대지세, 이전세, 사업허가세, 도축세, 자동차세, 공공조명세 등

○ 캄보디아에서는 실지과세, 간이과세 및 인정과세 세 종류로 과세유형을 구분

하여 과세소득을 계산하며, 대부분의 외국인투자기업과 현지법인은 실지과세

대상에 해당되어 실제 소득을 근거로 납부세액을 계산함

○ 캄보디아의 거주자는 전세계소득에 대한 납세의무가 있으며, 비거주자는

캄보디아 국내 원천소득에 대한 납세의무만 있음

○ 일반적인 법인의 법인세율은 20% 단일세율이며, 캄보디아 개발위원회(CDC)의

투자 승인을 받은 투자기업도 종전에는 9%의 세율을 적용 받았으나 2003년

법 개정으로 20%의 세율을 적용받게됨

- 다만, 과세소득 수준을 불문하고 최소한 연간 총 매출액의 1%를 최저한세

(Minimum Tax)로 납부하여야 함

○ 부가가치세는 1999년 종전의 거래세를 대체하여 도입되었으며, 캄보디아

내에서의 재화와 용역의 공급, 수입하는 재화에 대하여 10%세율로 부과


○ 개인에 대한 근로소득세는 매월 부과 ․ 징수됨으로서 종결되어 우리나라와

같은 연말정산 제도는 없으며, 이자와 같이 근로소득 이외의 소득은 원천

징수 대상

○ 거주자인 개인의 소득세율은 0%~20% 초과누진세율이며, 비거주자인 개인의

경우 20% 단일세율이 적용

나. 조세행정 개요

○ 캄보디아의 내국세 및 지방세 업무는 재정경제부(Ministry of Economy and

Finance)산하 국세담당국(General Department of Taxation)에서 담당함

※ 관세업무는 별도의 관세국(Department of Customs and Excise Tax)에서

담당

○ 캄보디아 국세청은 본청, 23개 지방청, 약 140여개 세무서로 구성되어 있음

- 지방청은 각 도별로 23개가 설치되어 있으며, 프놈펜의 경우 지방청 대신에

7개의 Khan(우리나라의 구에 해당)에 대세무서(Tax Branch)가 있음

<참고 : 캄보디아 23개 도>

Oudor Mean Chey, Banteay Meanchey, Battambang, Pailin

Pursa, Kampong Chhnang, Koh kong, Kampong Speu

Sihanoukville, Kep, Kampo, Takeo, Kandal, Svay Rieng

Prey Veng, Kampong Cham, Mondolkiri, Kratie, Ratanakiri

Stung Treng, Preah Vihear, Kampong Thom, Siem Reap

- 전체 세무공무원 수는 약 2,050명이고 남직원이 약54%(1,100명)를 차지

○ 캄보디아 국세청은 본청은 7개 국 28개과로 구성되어 있으며, 총 직원은

약 340여명임

- 각 국의 주요 담당 업무는 다음과 같음(캄보디아 국세청 조직도 참고)


• 운영지원국(4개과) : 인사 ․ 경리 ․ 교육 업무 등 담당

* National Tax School은 조직도에만 있고 현재까지 미설치

• 법무통계국(4개과) : 세법 제․개정, 소송, 통계 업무

• 납세서비스국(2개과) : 납세자서비스 및 체납 업무

• 세원정보국(3개과) : 세원정보자료 수집 및 관리

• 전산정보담당국(3개과) : IT 담당 부서

• 대납세자국(6개과) : 대납세자 세원관리 ․ 조사 ․ 체납 담당

• 조사국(6개과) : 대납세자를 제외한 기타 납세자 조사 담당

- 외국인투자기업을 별도로 담당하는 부서는 없으나 대부분의 외국인 투자

기업의 경우 대납세자에 해당되어 대납세자국에서 세원관리 및 납세서비스를

제공

※ 대납세자에 대한 조사 및 체납 업무도 본청 대납세자국 조사과(Tax

Audit Bureau) 및 징수과(Tax Arrears Collection Bureau)에서 직접 담당

○ 국세청 담당 세수가 전체 GDP에서 차지하는 비중은 4.0%(2008년 기준)로

지극히 미미한 수준임

- 세목별로는 부가가치세가 37%, 법인세 30%, 소비세 10%, 소득세 6%,

기타 17%임(2006년 기준)


<연도별 국세청 세수 추이>

(단위 : 백만불, %, 1$≒4.000리엘)

구 분

2006년 2007년 2008년2009년

(10개월)

금액비율

(GDP대비)금액

비율

(GDP대비)금액

비율

(GDP대비)금액

국

세

청

국세 192 2.6 267 3.1 368 3.4 318

지방세 29 0.3 46 0.5 66 0.6 40

세외

수입0.3 - 0.4 - 0.4 - 0.4

소 계 221.3 3.0 313.4 3.6 434.4 4.0 358.4

관세청 386 5.3 592 6.9 678(추정) 6.3 -

GDP 7,275 - 8,619 - 10,820(추정) - -

※ 출 처 : 캄보디아 국세청 제공(2009.11월)

2 법인에 대한 조세

가. 개 요

○ 캄보디아 조세법에서는 법인을 “과세당국의 승인여부를 불문하고 사업활동을

수행하는 기업 또는 단체”로 정의하고 있으며,

- 외국법인이 캄보디아 내에 가지고 있는 사업 수행을 위해 고정된 장소,

고정사업장, 지점 및 대리인 등도 세법상 법인으로 봄

- 다만, 공동사업(Pass-Through)으로 보는 일정 요건을 만족하는 일반 동업

기업(General Partnership)과 개인 1인이 소유하는 1인 기업(Sole Proprietorship)은

법인으로 보지 않음


- 법인으로 보지 않는 일반 동업기업의 소득은 당해 연도에 동업자에게 배분된

것으로 간주하여 각각 동업자에게 세법을 적용

○ 모든 법인은 법인세를 납부할 의무가 있으며 다만, 종교, 자선, 비영리법인

및 정부기관 등은 법인세가 면제됨

나. 주요 내용

□ 내국법인

○ 캄보디아내에서 설립 또는 운영되거나 사업활동이 기본적으로 수행되는

장소(Principal Place)가 캄보디아 국내인 경우 내국법인으로 봄.

□ 과세기간

○ 과세기간은 1.1~12.31이며 신규개업자의 경우 개업일로부터 12.31까지가

1과세기간이 됨

※ 외투법인 등의 경우 본사와 사업연도를 동일하게 하기 위하여 과세기간

종료일을 변경 신청할 수 있으나 2007년까지 사업연도 변경이 승인된

사례 없음

□ 과세소득

○ 법인의 과세소득은 사업활동을 통해 획득한 모든 소득으로 자산 매각으로

인한 자본이득, 금융 투자 수익, 이자, 임대료, 로열티 등이 포함

- 양도 소득과 관련하여 우리나라의 특별부가세와 같은 별도의 세목은

없으며, 일반 사업소득으로 보아 과세

○ 거주자인 법인은 전세계소득에 대해 납세의무가 있으며, 외국에서 납부한

세액은 내국세법에서 정하는 일정 요건을 충족하는 경우 외국납부세액

공제를 받을 수 있음


○ 캄보디아 정부 및 정부기관, 종교, 자선, 과학, 문화 및 교육 단체의 소득

및 농업소득은 비과세 대상임

□ 배당 소득

○ 내국법인이 지급하는 배당소득은 법인세 과세 대상에서 제외됨. 다만,

법인 청산시 지급하는 분배금은 배당소득으로 보지 않음

○ 비거주자인 법인이 지급하는 배당소득은 과세대상이며, 외국납부세액 공제

적용대상

□ 필요 경비

○ 공제가능한 필요경비

- 사업수행과정에서 발생하는 필요경비는 원칙적으로 모두 공제대상이나,

일정한 제한이 있음

• 자선단체에 대한 기부금은 과세소득의 5%까지만 공제

• 회사 경영진에 대한 특정 급여는 합리적인 수준까지만 공제

• 자산의 건설 및 취득과정에서 소요되는 이자비용 및 관련 조세는

취득원가에 가산하여 감가상각

• 감가상각비는 법에서 정한 상각률에 따라 공제

• 이자비용은 일정한 한도까지만 공제

○ 공제되지 않는 필요경비

- 오락, 유흥과 관련된 비용

- 개인적인 비용(복리후생비로서 소득세 과세대상인 비용은 제외)

- 특수관계자와의 거래에서 발생하는 손실

- 세법에 따라 부과되는 가산세, 부가세(Additional Tax) 및 지연 납부

가산세


□ 결손금

○ 세무상 결손금은 5년간 이월공제가 가능하나 소급공제 되지는 않음

○ 법인의 지배구조 또는 사업내용이 변경되는 경우 종전의 결손금은 소멸

되며, 국세청이 추계과세하는 경우에도 종전의 결손금은 소멸

□ 감가상각

○ 유형자산 감가상각방법은 정액법과 장부가액상각법 두가지가 인정되며

장부가액상각법은 2~4그룹에 속하는 유형자산에만 인정

○ 납세자는 두 가지 방법 중 한 가지를 선택하여 적용할 수 있으나, 투자법

(Law on Investment)의 적용을 받는 기업은 정액법만 인정

그룹 해당자산상각율

(정액법)

상각률

(장부가액상각법)

1 건물 및 구축물 5% -

2컴퓨터, 전자정보시스템, 소프트웨어, 데이터취

급장비25% 50%

3 자동차, 트럭, 사무용 가구 및 장비 12.5% 25%

4 기타 유형자산 10% 20%

※ 적용연도 및 출처: 2008.12월 기준, PWC Cambodia Pocket Tax Book 2009 외

- 2~4그룹에 속하는 자산들은 그룹별로 장부에 계상하며 신규취득자산의

경우 월할상각하지 않음

○ 무형자산에는 특허권, 저작권, 도안, 모델, 프랜차이즈 등이 포함되며 각

자산의 내용년수동안 정액법으로 상각한다. 내용년수를 결정할 수 없는

자산의 경우 정액법 상각율 10%를 적용

- 천연자원 탐사 및 개발비용은 자본화하여 예상총채굴량 대비 채굴량

비율로 매년 감가상각.


□ 이자비용

○ 이자비용은 이자소득과 이자소득 이외의 소득의 50%를 합한 금액을 한도로

비용으로 공제할 수 있음. 공제한도를 초과하는 금액은 다음연도 비용으로

공제 가능

□ 세 율

○ 일반기업의 법인세율은 20%이나 일부 업종의 경우 특별세율이 적용

○ 모든 사업자는 총매출액의 1%인 최저한세를 부담하여야 하나, 일반

법인세가 최저한세 이상인 경우 최저한세 납부의무가 없음

○ 보험 및 재보험업을 영위하는 법인의 경우 총 보험료의 5%를 법인세로

납부하여야 하며, 보험업법인이 영위하는 보험이외의 사업소득에 대해서는

일반 법인세율인 20%가 적용

○ 원유 및 천연가스 생산, 목재․광물․금․기타 보석류 채굴로 인한 소득에

대해서는 30% 세율이 적용

○ CDC의 승인을 얻은 외국인투자기업의 경우 9%의 법인세율이 적용되었

으나, 2003년 법 개정 이후 20%로 상향조정되었음. 다만, 종전에 9%의

세율을 적용받고 있던 기업은 법 개정 이후 5년간 9%의 세율을 적용

□ 최저한세(Minimum Tax)

○ 모든 법인은 매출액(부가가치세를 제외한 모든 세금을 포함)의 1%를 매월

납부할 의무(최저한세)가 있으며 다음달 15일까지 신고납부하여야 함

- 법인이 부담해야할 최종 법인세는 법인세 확정신고시 최종 확정되며,

매월 납부한 최저한세와 최종 법인세의 차액을 확정신고시 정산납부

하여야 함

- 따라서, 법인이 부담하여야할 법인세가 매월 납부한 최저한세를 초과


하는 경우 추가 납부세액이 발생하나, 반대의 경우 추가납부세액이

없음

- 최저한세는 법인의 소득 유무에 불구하고 부과

□ 기타 사항

○ 사업자는 사업개시일로부터 15일 이내에 캄보디아 국세청에 사업자등록을

하고 등록번호(Tax Identification)를 부여받아야 함

○ 법인세 과세표준 신고는 사업연도 종료일로부터 3개월이내 이루어져야

하며, 소득이 없는 경우에도 신고하여야 함

○ 법인이 국외에서 납부한 세액은 외국납부세액 공제 대상으로 외국납부

세액 공제액 계산은 납부한 나라별로 계산(국별한도방식)되며, 캄보디아

세법에 따라 계산한 세액을 한도로 공제

○ 재무제표, 장부 및 거래증빙은 캄보디아어와 리엘화로 기재되어 있어야

하며 10년간 보관하여야 함

○ 신고불성실에 대해서는 일반신고불성실의 경우 미납세액의 10%, 중과소

신고불성실의 경우 미납세액의 25%, 과세당국이 추계결정하는 경우에는

미납세액의 40%를 가산세로 부과

- 납부불성실의 경우 매월 2%의 가산세가 부과

- 조세포탈의 경우 주주, 이사회 임원, 관리자 등이 범칙처리 될 수 있음

○ 캄보디아에서는 연결 납세 제도가 시행되고 있지 않음


3 조세 혜택

가. 개 요

○ 캄보디아 투자법은 1994년 신설되어 2003년 전면 개정되었으며, 캄보디아

개발위원회(CDC, Council for the Development of Cambodia)에서 외국인

투자유치를 포함한 투자프로젝트를 관할

○ 투자 인센티브는 특정투자프로젝트(QIP, Qualified Investment Project)에

한해 적용되며 최장 9년 동안의 조세면제, 장비 및 원재료 수입 등에 대한

관세 면제 등 특례를 부여

○ 2003년 개정 투자법에서는 특례적용 대상을 규정함에 있어 적용받을 수

없는 업종을 나열하고 있어 동 규정에 나열되지 않은 업종은 특례적용을

받을 수 있음

○ 특정투자프로젝트 혜택을 얻기 위해서는 투자자는 관련 서류를 캄보디아

개발위원회 또는 지역개발회의에 제출하여 승인을 받아야 함

나. 법인세 및 소득세 감면

○ 업종에 따라 정해진 기간 동안 법인세 및 소득세 감면이 적용되며, 적용

기간은 사업개시기간, 3년, 추가감면기간으로 구성

- 사업개시기간은 최종 투자등록증명서를 발급한 날로부터 최초 소득 발생

연도 또는 최초 수입 발생연도부터 3년이 경과한 연도 중 먼저 도래한 연도

까지임

- 추가감면기간은 산업별, 투자규모에 따라 최대 3년까지 적용받을 수 있음.

따라서, 사업개시기간(3년), 3년, 추가감면기간(3년)을 적용받는 경우 최장

9년까지 감면혜택을 적용받을 수 있음


- QIP 투자프로젝트 소득세 추가감면기간

(단위 : 달러, 년)

산 업 투 자 금 액 추가감면기간

경공업

500만 미만 없음

500만 이상 ~ 2,000만 미만 1

2,000만 이상 2

중공업500만 미만 2

500만 이상 3

관광1,000만 미만 없음

1,000만 이상 1

농업 및 농공업단기농업 1

장기농업, 농공업 2

기간시설

1,000만 미만 1

1,000만 이상 ~3,000만 미만 2

3,000만 이상 3

※ 적용연도 및 출처: 2007년, 캄보디아 투자실무 가이드(2007.12월, KOTRA)

- 법인세 및 소득세를 면제받기 위해서는 캄보디아투자개발위원회로부터

투자이행증명서를 발급받아야 함. 투자이행증명서를 발급받지 않았다면

QIP투자프로젝트라 하더라도 조세면제를 받을 수 없음

다. 관세 감면 등 특례

○ 내수시장을 대상으로한 QIP 투자프로젝트의 경우 생산설비 및 건축자재

수입시 관세가 면세되며. 보세지역 이외에 소재한 수출 목적의 QIP 투자프로

젝트는 생산설비, 건축자재, 원자재, 중간재 등의 수입시 관세가 면제

○ QIP 프로젝트의 경우 투자초기 도입한 설비 관련 부가가치세를 환급받을


수 있음. 그러나 2년 이내에 영업활동을 통해 부가가치세가 납부되지 않는

경우 환급받은 세액을 다시 납부하여야 함

○ QIP 투자프로젝트의 경우 제조 및 가공 관련 설비에 대해 특별감가상각

(유형자산금액의 40%)을 적용 받을 수 있음. 다만, 특별감가상각을 적용받는

경우 법인세 및 소득세 감면을 받을 수 없음

4 원천 징수

□ 개 요

○ 캄보디아에서는 지급받는자가 거주자인지 비거주자인지에 따라 원천징수

세율이 다르게 적용되며 원천징수된 세액은 다음 달 15일까지 납부하여야 함

□ 거주자에 대한 원천징수

구 분 세율

관리(Management), 상담(Consulting)과 같은 서비스 대가(개인에게만 적용) 15%

무형자산과 관련된 로열티, 천연자원(광물, 원유, 천연가스)과 관련된 이자소득 15%

개인 또는 법인에 지급되는 이자(금융기관이 지급하는 이자 제외) 15%

동산 및 부동산 임대소득 10%

은행 및 저축기관에서 지급하는 자유저축이자 4%

은행 및 저축기관에서 지급하는 정기저축이자 6%



□ 비거주자에 대한 원천징수

○ 이자, 로열티, 임대료, 기타 물건의 사용과 관련된 소득, 관리 및 기술용역에

대한 보수, 배당소득을 지급받는 경우 14%로 원천징수

5 배당금지급에 대한 추가 법인세(Additional Profit Tax on Dividend Distribution)

○ 법인세 면제를 받거나 특례세율을 적용받는 법인이 주주(내 ․ 외국인 불문)에게

배당금을 지급하는 경우 원천징수하여 납부하여야 함

- 원천징수 세율은 면제법인의 경우 20%, 9%의 세율을 적용받는 경우

12.09%임.

- 원천징수 납부세액은 당해 배당금을 지급하는 법인의 배당금 지급사업연도

과세소득 계산시 세액공제 대상이며, 과세소득을 초과하는 경우 이월공제도

가능

- 배당금지급에 대한 추가 법인세를 원천징수 당한 법인 또는 개인은 본인의

과세소득 계산시 당해 배당금은 과세소득에 포함하지 않음


6 국제 조세

□ 이중과세 방지

○ 국제적 이중과세 방지를 위해 외국납부세액 공제제도를 적용하고 있으며

캄보디아 내국세를 한도로 공제하고 초과분은 이월공제 되지 않음

□ 이중과세방지 협약

○ 현재 캄보디아는 이중과세방지협약을 맺고 있는 국가가 없음

□ 이전가격세제

○ 이전가격세제에 대한 법 규정은 아직 없으나, 캄보디아 국세청은 특수관계

자간의 거래가격을 세법상 조정할 권한을 가지고 있음

□ 고정사업장

○ 캄보디아 세법에서는 “고정사업장이란 비거주자가 자신의 사업을 수행하는

고정된 장소, 지점 및 국내 대리인을 말한다. 여기에는 비거주자가 캄보디아

내에서 경제적 활동을 수행함에 있어 연관되는 제휴 및 결합체를 포함한다”

라고 규정하고 있음

- 경제적 활동이란 이윤을 창출할 목적으로 재화 또는 용역을 공급하기 위한

계속적 ․ 반복적 활동을 말함

- 다음의 장소들은 고정사업장으로 봄

• 관리장소

• 지점

• 사무소


• 창고

• 공장

• 광산, 기타 천연자원 채취장소

• 6개월을 초과하여 존속하는 건설, 건축 현장 및 이와 관련된 감독 용역

• 6개월을 초과하여 외국법인의 고용인 등이 제공하는 컨설팅 등의 용역

- 상기 규정은 예시규정에 불과하며 개별 건별로 고정사업장에 해당하는지

여부는 캄보디아 국세청이 최종적으로 판단

□ 현재까지 과소자본세제 및 조세피난처 세제는 도입되어 있지 않다.

7 개인에 대한 조세

가. 개 요

○ 거주자인 개인은 전 세계 소득에 대한 납부의무가 있으며, 비거주자는

캄보디아 원천소득에 대해서만 소득세 납부의무가 있음

○ 국외에서 납부한 세액은 외국납부세액 공제를 받을 수 있으며, 당해 국외

소득에 대한 캄보디아 세법에 따른 납부세액을 한도로 국별로 적용받을 수

있음

○ 고용주는 종업원에게 지급하는 급여 등에 대해 소득세를 원천징수하여 납부할

의무가 있음


나. 주요 내용

□ 거주자

○ 개인이 캄보디아 내에 “거주”하거나 “일상적인 거소”를 가지고 있거나

연속된 12월 중 182일을 초과하여 체재하는 경우 거주자로 봄

□ 과세소득

○ 과세대상 소득에는 다음의 것을 포함한다.

- 캄보디아 거주자인 기업 또는 정부기관이 지급하는 이자

- 캄보디아 거주자인 기업이 지급하는 배당(지급받는 자가 비거주자인

경우에 한한다)

- 캄보디아 내에서 수행되는 용역에 대한 대가

- 캄보디아 내에서 사용되는 동산 및 부동산 대여 소득

- 캄보디아 내에서 무형자산의 사용 및 사용할 권리에 대한 로열티

- 캄보디아 내에 소재하고 있는 부동산 양도 소득

- 판매자가 캄보디아 거주자인 경우 주식을 제외한 동산의 양도소득

- 보험 및 재보험료 소득

□ 양도소득

○ 일반 소득과 동일하게 취급하며 별도로 과세되는 조세는 없음

□ 배당소득

○ 비거주자에게 지급하는 배당소득은 원천징수 대상이나 거주자에게 지급

하는 배당은 면제


□ 개인사업자에 대한 소득세 계산

○ 개인사업자의 소득에 대한 소득세 계산은 법인세 계산방식과 동일함. 다만,

적용되는 세율은 다음과 같음

소득구간(리엘) 세 율(%, 초과누진세율)

0 ～ 6,000,000 0

6,000,001 ～ 15,000,000 5

15,000,001～ 102,000,000 10

102,000,001 ～ 150,000,000 15

150,000,000 초과 20

※ 적용연도 및 출처: 2008.12월 기준, Cambodia Tax law(GoGambodia.com)

□ 근로소득

1) 과세소득

○ 근로자는 근로소득세를 부담할 의무가 있으며 근로소득에는 급여, 봉급,

상여, 초과 근무수당, 기타 보수를 포함

○ 외교관, 외국 공무원, 국제기구 등에서 근무하는 자에 대한 근로소득은

상호면세하는 경우에 한하여 과세대상 소득에서 제외

○ 근로자에게 복리후생적 성격으로 지급되는 차량, 주택, 낮은 이자율의

대부, 상품 및 서비스의 할인액에 대해서는 고용주는 매월 원천징수 (세율

20%)하여 신고 ․ 납부하여야 함

2) 면제 근로 소득

○ 다음의 근로소득은 근로소득세 과세시 면제

- 근로자가 부담한 사업경비로 고용주가 보상하는 비용


- 노동법에서 규정하는 정리해고로 인한 보상금

- 노동법 규정에 따라 장애인 등이 추가로 받는 보수

- 제복 및 근로 목적상 제공되는 사무용 장치

- 출장비 등

3) 비용공제

○ 근로자의 근로소득금액 계산시 필요경비는 공제되지 않음

4) 소득공제

○ 배우자(전업주분에 한함) 및 자녀(14세 미만, 학생신분인 경우 25세까지

가능) 1인당 매월 75,000리엘의 소득공제를 적용

5) 세율

○ 거주자

소득구간(리엘) 세 율(%, 초과누진세율)

0 ～ 500,000 0

500,001 ～ 1,250,000 5

1,250,001 ～ 8,500,000 10

8,500,001 ～ 12,500,000 15

12,500,000 초과 20


○ 비거주자 : 20% 단일세율

6) 종합소득세 신고

○ 근로소득자는 종합소득세 신고 의무가 없으며 원천징수로 신고납부의무가

종결


8 부가가치세

□ 납세의무자

○ 부가가치세법상 납세의무자는 과세대상인 재화 또는 용역을 공급하는 자로

실질과세 대상인 자이며, 일정 요건을 만족하는 간이과세자도 부가가치세

법상 납세의무자임

○ 종업원으로서 재화 또는 용역을 공급하는 자는 부가가치세법상 납세의무자에

포함되지 않음

□ 과세대상

○ 부가가치세 과세대상은 다음의 재화 또는 용역의 공급임

- 납세의무자가가 캄보디아 내에서 공급하는 재화 또는 용역

- 납세의무자가 개인적 목적으로 사용하는 재화

- 납세의무자가 원가 이하 또는 무상으로 공급하는 재화 또는 용역

- 수입하는 재화

○ 다음의 재화와 용역에 대해서는 부가가치세가 면세

- 공공우편서비스

- 병원, 진료소, 치과 등 의료보건용역 및 이와 관련된 물품

- 국영 공공 교통 서비스

- 보험서비스, 1차 금융 서비스

- 관세가 면제되는 개인사용물품

- 재정경제부장관이 인정하는 공공목적의 비영리서비스


□ 과세표준

○ 부가가치세 과세표준은 실지거래가액, 즉 공급대가이며 여기에는 운송비,

특별세 등이 포함되며 부가가치세는 제외

○ 화폐 이외의 현물 등으로 대가를 수령하는 경우에는 당해 현물 등의 시가를

과세표준으로 함

○ 수입하는 재화의 경우 부가가치세 과세표준에는 수입가격, 관세 및 보험료와

운송료가 포함

□ 공급시기

○ 재화 또는 용역의 공급시기는 매출자가 세금계산서를 교부하여야 하는 시기

이며, 세금계산서를 세금계산서 발행시기 이전에 교부하는 하는 때에는 당해

교부시기를 공급시기로 봄

○ 세금계산서는 재화 또는 용역의 공급일 또는 재화 또는 용역 공급 전에 대금

지급을 받는 경우 대금 지급을 받은 날로부터 7일 이내 발행하여야 함

○ 수입재화의 공급시기는 수입자가 세관에 수입신고를 하는 때임

□ 공급장소

○ 재화의 공급의 경우 캄보디아 내에서 재화가 이동 되는 경우 캄보디아 내에서

공급된 것으로 보며, 운송되는 재화의 경우 운송의 출발지가 캄보디아 내인

경우 캄보디아 내에서 공급된 것으로 봄

○ 용역의 공급의 경우 다음의 경우를 제외하고 용역이 수행된 장소가 캄보디아

내인 경우 캄보디아 내에서 공급된 것으로 봄

- 부동산과 관련된 용역의 경우 부동산 소재지에서 공급된 것으로 봄

- 운송용역의 경우 당해 운송이 발생한 장소에서 공급된 것으로 봄


○ 수입재화의 경우 캄보디아 세관을 통과한 경우 수입된 것으로 봄

□ 세 율

○ 부가가치세율은 10%이며, 수출하는 재화와 국외에서 제공되는 용역에 대해

서는 영세율 적용

□ 매입세액 공제

○ 부가가치세는 매출세액에서 매입세액을 차감하여 계산하며, 매입세액은 부

가가치세 납세의무자가 자기의 사업을 위하여 공급받은 재화 또는 용역,

수입재화와 관련하여 부담한 부가가치세임

○ 매입세액은 당해 월 매출세액에서 공제하여 납세의무자가 납부할 부가가치

세를 계산하며, 과․면세 사업에 공통으로 사용되는 매입세액은 안분 계산함

○ 매입세액 공제를 받은 고정자산이 더 이상 사업에 공하지 않는 경우 사업에

공하지 않는 때에 판매된 것으로 보아 시가로 과세

○ 매입세액 공제를 받기 위해서는 교부받은 매입세금계산서를 제출하여야

하며, 수입재화의 경우 세관장이 발행하는 수입증명(Customs Bil)을 제출

하여야 함

○ 다음의 재화 또는 용역에 대해서는 매입세액 공제를 받을 수 없음

- 유흥, 오락 등과 관련된 매입세액

- 자동차 구매와 관련된 매입세액

- 특정 석유류 제품 구입과 관련된 매입세액

□ 매입세액 공제 초과분

○ 당해 월의 매입세액이 매출세액을 초과하는 경우 당해 초과분은 전월의


부가가치세액에서 공제받을 수 있으며, 공제하고 남은 잔액은 다음 월의 부가

가치세 계산시 매입세액 공제를 받을 수 있음

○ 주된 사업이 수출인 납세의무자로서 법이 정하는 일정 요건을 만족하는 자는

매월 매입세액 공제 초과분에 대한 환급을 신청할 수 있음

○ 매입세액 공제 초과가 3개월 이상 계속적으로 발생하는 납세의무자는 3개월이

경과한 달부터 당해 초과분에 대한 환급신청을 할 수 있으며 환급신청은

3개월이 경과한 달로부터 20일이내에 신청하여야 함.

□ 신고 및 납부

○ 부가가치세 신고 및 납부기한은 매월 25일임

□ 사업자 등록

○ 부가가치세 납세의무자는 부가가치세 납세의무자가 되는 날로부터 30일

이내에 사업자 등록을 하여야 함

- 법인, 수입업자, 수출업자 및 투자회사

- 지난 3개월 또는 향후 3개월간의 제품 매출액이 125백만 리엘을 초과하는

사업자

- 지난 3개월 또는 향후 3개월간의 용역 매출액이 60백만 리엘을 초과하는

사업자

- 30백만 리엘을 초과하는 정부계약사업을 수행하는 사업자

□ 세금계산서

○ 부가가치세 납세의무자는 재화 또는 용역의 공급시 다음의 내용이 포함된

세금계산서를 발행하여야 함


- 공급자의 성명 및 사업자등록번호

- 세금계산서 발행일자

- 공급받는 자 또는 구매 대리인의 성명

- 재화 또는 용역의 수량, 명세 및 가격

- 부가가치세 및 특별세를 제외한 총 가격

- 총 과세가격

- 부가가치세

- 재화 또는 용역의 공급일

○ 사업자 등록이 없는 자는 세금계산서를 발행할 수 없으며, 공급받는자의

대다수가 부가가치세 납세의무자가 아닌 소매상의 경우 금전등록기 영수증

또는 시행령에서 정하는 영수증으로 세금계산서에 갈음할 수 있음

9 기타 조세

□ 관세

○ 캄보디아에 수입되는 물품에 대해 과세되며 세율은 수입되는 품목에 따라

다양함(현재는 7%, 15%, 20%, 35%의 네가지 세율이 있음)

○ 교육, 의료, 스포츠, 곡물 씨앗 등에 대해 면세되며, CDC의 승인을 얻은

투자의 경우에도 면세되는 경우가 있음

□ 인지세

○ 회사 설립, 합병, 해산 및 공공기관과 체결하는 재화 및 용역 공급계약서에

대하여 100,000리엘의 인지세 과세


□ 등록세

○ 부동산 등의 이전시 4%의 등록세가 과세

□ 나대지세

○ 나대지 소유주에게 부과되는 조세로 토지가격의 2%로 부과되며 매년 9.30까지

납부하여야 함

○ 토지가격은 나대지감정위원회에서 결정함

□ 상속 및 증여세는 없음

□ 특별세

○ 특정 재화 및 용역에 대해 다음과 같이 과세

과세대상 재화 및 용역 세율

디젤유 4.35%

윤활유, 브레이크오일, 엔진오일 10%

125cc이상 오토바이(삼륜차 포함)와 부속품 10%

국내에서 판매되는 국제․국내 항공권 10%

특정 탄산음료 및 유사한 비알코올 음료 10%

담배 10%

온천을 포함한 유흥 서비스 10%

국내 및 국제 전화 요금 3%

타이어 및 튜브 등 15%

시가(Cigars) 25%

맥주 30%

와인 10%

※ 적용연도 및 출처: 2008.12월 기준, PWC Cambodia Pocket Tax Book 2009외


□ 사업자등록세(Patent Tax)

○ 캄보디아 내에서 사업활동을 수행하는 모든 사업자는 매년 3.31까지 사업

자등록세를 납부하여야 한다. 일반적인 사업자등록세는 1,140천 리엘(약

미화 300불)임

□ 공공조명세

○ 담배에 부과되는 조세로 수입 및 국내 제조품 모두에 과세됨. 세율은 3%로

공공조명세 세수는 공공조명시설 개․보수 재원으로 사용

□ 숙박세

○ 2007.1월부터 새로 시행된 조세로 숙박요금에 2%가 부과됨. 과세표준 계산시

부가가치세와 숙박세는 제외

10 기타 사항

□ 조세의 부과

○ 캄보디아의 조세는 정부부과제도를 따르고 있다. 따라서, 납세의무 확정의

권한은 과세권자에게만 있으며 납세자의 과세표준 신고는 협력의무 이행에

불과함

- 원천징수된 세액으로 납세자에게 과세표준 확정신고의무가 없는 경우 원천

징수된 세액을 납세자가 부담하여야 할 세액으로 봄

- 납세자가 과세표준 확정신고를 한 경우 당해 신고한 세액을 납세자가 부담

하여야 할 세액으로 봄


- 납세의무자 또는 원천징수의무자가 과세표준 신고를 하지 않고, 관련 장부

및 거래 증빙도 보관하고 있지 않은 경우에는 과세당국이 확보하고 있는

자료를 근거로 추계과세(Unilateral Assessment)함

○ 조세 징수를 곤란하게 할 사유가 납세자에게 발생한 경우 과세당국은 수시

부과할 수 있음

□ 경정 및 경정 기한

○ 원천징수 납부된 세액의 경우 과세당국은 원천징수된 과세연도로부터 3년

이내 당해 세액을 경정할 수 있음

○ 과세표준 확정신고 대상 세목의 경우 과세당국의 경정 기한은 다음과 같음

- 과세표준 확정신고를 한 경우 3년

- 무신고한 경우로서 조세탈루 혐의가 명백한 경우에는 10년

- 납세자의 서면 동의가 있는 경우는 기한에 제한이 없음

○ 납세자는 당초 신고내용에 오류가 있는 경우 신고일로부터 3년 이내 수정

신고 및 경정청구를 할 수 있으며, 경정청구는 과세당국이 검토 결정할 권한을

갖고 있음

○ 과세당국의 경정 당시에는 확인되지 않았던 새로운 사실 등이 발견되는 경우

납세자는 과세당국의 경정내용에 대해 경정일로부터 3년 이내에 경정을

청구할 수 있음

□ 불복 청구

○ 과세당국은 경정 내용을 문서로 통지하여야 하며 이에 대해 이의가 있는

납세자는 30일 이내에 이의신청하여야 한다. 30일 이내에 이의신청이 없으면

통지내용대로 고지처분이 확정됨


○ 이의신청시 부과처분의 부당성에 대한 입증책임은 납세자에게 있으며, 이의

신청은 납세자 번호, 부과처분번호 및 내용, 불복 이유, 이의신청일이 기재된

문서로 하여야 함

○ 이의신청은 국세청에 제출하며, 국세청은 이의신청일로부터 60일이내 결정

하여야 함

○ 국세청의 이의결정 내용에 불복하고자 하는 납세자는 이의결정일로부터

30일 이내에 조세심판원(Committee of Tax Arbitration)에 심판을 청구할

수 있음

※ ’09.12월 현재 조세심판원은 설치․운영되고 있지 않음

○ 조세심판원의 결정내용에 이의가 있는 경우에는 결정일로부터 30일 이내

법원에 소송을 제기할 수 있으며, 소송을 제기하는 경우 관련 세액(가산세

포함)에 상당하는 금액을 국고에 예치하여야 함.

Ⅳ. 진출시 유의할 사항 67

Ⅳ. 진출시 유의할 사항

캄보디아는 전반적인 법 집행 능력이 현저히 떨어지고 사법 ․ 행정절차가 불투명하여 일단

분규가 발생되면 해결이 용이하지 않은 바, 이에 각별한 주의가 필요함(2009.8월 KOTRA)

□ 회사설립 ․ 투자인허가 절차

○ 비공식적인 금전요구가 일반적임

- 캄보디아개발위원회에서 정한 공식적인 비용은 $1,750이나 실제로는

$1~2만불의 비용이 소요

- 행정처리 과정의 금품수수가 만연하여 업무 투명성이 매우 낮은 편임

○ 회사유형별 차이 인식 부족

- 캄보디아에서 인정하고 있는 Private Limited Company와 Public Limited

Company는 매우 유사하기는 하나 일부 규정에서 차이가 있음

- 이를 사전에 인지하지 못하고 등록이 간단한 Private Limited Company를

설립하고 추후 주주탈퇴, 지분양도시 제한 규정으로 인해 곤란을 겪는 사례가

있음

□ 농업 투자

○ 국유지 장기 임대

- 비옥한 토지는 이미 타인에 의해 확보가 된 경우가 많아 임대가능 토지는

규모가 작거나 토질이 나쁨

- 관련 공무원이 국유지임대허가와 관련하여 비공식비용을 공공연하게 요구

- 지방자치단체와 중앙부처간 허가 가능 내용이 상이한 경우가 존재


- 국유지 임대권은 임의 양도 및 전매가 불가능함

○ 농수산물 건조, 저장 등 처리시설 및 물류여건이 열악하고 관개시설 이 미흡

□ 제조업 투자

○ 물가상승에 따른 지속적인 임금상승 압력과 노조활동 등으로 실제 임금

수준은 경쟁국 대비 낮은 편이 아님

○ 공장 건설시 환경영향 평가 승인 필요

○ 도로, 전력, 용수 등 인프라가 열악함

□ 부동산 개발

○ 대규모 건설 프로젝트 개발 실패 위험

- 인구 및 경제성장율을 과대하게 평가하여 잘못된 수요 예측

○ 토지 건물 분양의 제도적 미비

- 토지소유권, 건물소유권, 집합건물 구분등기 불가능

○ 미등기 전매 위험

- 현지인 명의로 토지 및 건물 등록하는 경우 법적분쟁발생시 보호를 받을

수 없음

○ 주택 분양 관련 신규 규제 도입 위험

- 새로운 규제가 지속적으로 만들어 지고 있어 향후 분양 및 개발 과정에

장애 요소로 발전 가능

○ 건축 인허가 과정상 비공식적인 금전 요구

○ 건축 시공을 위한 환경적 장애

Ⅳ. 진출시 유의할 사항 69

- 지반 취약, 건기 ․ 우기에 따른 공사 지연, 저지대 개발을 위한 매립비용

등 추가 비용 발생 대비 필요

○ 계약 체결 시 땅 소유권을 정확히 확인할 필요

□ 자원 개발

○ 자원 관련 기본 데이터 미흡

- 전체적인 자원 데이터가 구축되지 않아 매장량 예측이 어렵고, 탐사 및

상업적 채광 인허가권 취득을 위한 비공식 비용 높음

□ 브로커를 통한 거래 자제

○ 고위층 친분 사칭 브로커, 캄보디아 실세 측근 및 장성 등을 동원하는 거래는

비공식 비용 상승을 초래하고 문제발생시 투자금 회수 불가 위험이 있으므로

자제 필요

□ 세무 관련 유의사항

○ 현재 대부분 진출기업이 조세우대를 받고 있어 세무 관련 애로는 크지 않은

편이나, 다음과 같은 경우 주의가 필요

- 현지기업에서 근무하는 한국인 파견 근로자와 관련하여 한국에서 지급하는

복리후생비적 성격의 비용에 대해 원천징수의무 불이행으로 추징을 시도한

사례가 있음

※ 캄보디아에서는 근로자에게 복리후생적 성격으로 지급되는 차량, 주택,

낮은 이자율의 대부 등에 대해 고용주는 20% 세율로 원천징수하여야 함

- 캄보디아에서는 이자, 임대료 등에 대해 지급자에게 원천징수 의무를 부과

하고 있는 바, 실무적으로 원천징수 의무를 불이행한 경우 법인의 경비로

인정 받지 못하는 사례가 있음


- 현재 캄보디아는 수탁가공무역형태를 인정하고 있지 않아 대부분의 봉제

업체가 원자재 수입시 FOB 가격으로 수입신고 후 수입통관가격에 임가

공비를 가산한 금액을 매출액으로 신고하고 있음

⇒ 차후 면세혜택기간 종료 후 최저한세 과세문제가 발생할 수 있음

※ 캄보디아의 모든 법인은 매월 매출액의 1%를 최저한세로 납부하여야 함

Ⅴ. 참고사항 73

Ⅴ. 참고사항

□ 외환 관리

○ 캄보디아의 공식 통화는 리엘화이지만 일반 상거래시 미국달러가 광범위

하게 이용되고 있으며, 외환관리 업무는 캄보디아 중앙은행(National Bank

of Combodia)이 담당하고 있음

○ 2003년 개정된 투자법에서는 채무 상환, 과실 송금 등 외국인 투자기업이

자유롭게 외화송금을 할 수 있도록 보장하고 있음

- 수입대금 및 외화차입에 대한 원금 및 이자 상환

- 로열티 및 경영자문료

- 과실 송금(The remittance of Profits)

- 투자프로젝트 종료시 투자원본의 반환

○ 캄보디아 외환관리법(Law in the Foreign Exchange)은 공식적으로 은행을

통한 거래에 대해 별도의 제한 규정을 두고 있지 않으나(제5조), 1만불 이상

송금할 경우 해당은행은 중앙은행에 송금액을 보고하도록 규정하고 있음

(제7조)

- 외환거래에 대한 규제장치가 거의 없고 대부분의 거래에서 미국 달러를

사용할 수 있어 환전의 번거로움을 피할 수 있음

○ 금, 보석(원석), 기타 귀금속 수출입은 캄보디아 중앙은행에 사전 신고를

할 경우 자유로이 거래할 수 있으며 1만불 이상 지불할 경우 지불수단 또는

이에 상응한 국내통화 수출입에 대해서는 세관에 신고하여야 함(제12조,

제13조)


□ 캄보디아 국세청 조직도

<주요 참고 자료>

□ 참고 문헌

○ 캄보디아 투자실무 가이드(KOTRA, 2007.2월)

○ 캄보디아, 건설 및 부동산 시장 진출 가이드(외교통상부 투자진흥과,

2008.12월)

○ 캄보디아 개관, 경제개황, 한국과의 주요 관계(주캄보디아대한민국대사관

홈페이지)


○ 캄보디아 투자 유의사항(KOTRA 프놈펜, 2009.7월)

○ Asia Pacific Taxation, Cambodia 2008 Edition(KPMG)

○ Cambodian Taxation Guide(ERNST & YOUNG)

○ Cambodia Pocket Tax Book 2009(PWC)

○ Taxation and Accounting(CDC website)

○ Cambodian Law on Taxation(GoCombodia.com)

□ 참고 웹사이트

○ 주캄보디아대한민국대사관 홈페이지(www.khm.mofat.go.kr)

○ 글로벌윈도우 홈페이지(www.globalwindow.org)

○ GoGambodia(www.gocambodia.com)

○ 캄보디아 재정경제부(www.mef.gov.kh)

○ 국제부흥개발은행 IBRD(www.worldbank.org)

○ 시엠립정보 홈페이지(siemreap.co.kr)


붙 임 1

Cambodian Law on Taxation

Chapter 1

Provisions for the Tax on Profit

제1절 General Provisions

제1조【Change to Tax】제2조【Object of the Tax】

제3조【Definitions】

제4조【Tax Regimes】

제2절 Taxable Profit and Tax Rates

제5조【Tax Year】

제6조【Accounting Rules】

제7조【Taxable Profit】

제8조【Determination of Taxable Profit】

제9조【Income Exempt from Tax】

제10조【Determination of Income of a Pass-Through】

제3절 Deductions

제11조【Allowable Deductions】


제12조【Interest Expense】

제13조【Depreciation of Tangible Property】

제14조【Depreciation of Intangible Property】

제15조【Depletion of Natural Resource】

제16조【Charitable Contributions】

제17조【Carry Forward of Losses】

제18조【Allocation of Income and Deductions among Taxpayers】

제19조【Not Allowed as Deductions】

제4절 Tax Rates and Tax Due

제20조【Determination of Tax Due】

제21조【Tax on Insurance Companies】

제22조【Tax on Unrelated Business Profit】

제23조【Advanced Tax on Dividend Distributions】

제5절 Other Taxes

제24조【Minimum Tax】

제6절 Withholding Taxes and Prepayment of Tax on Profit

제25조【General Withholding Tax】

제26조【Withholding on Payments to Foreign Persons】

제27조【Withholding Tax as Final Tax】

제28조【Prepayment of the Tax on Profit】


제7절 Obligations of Taxpayers

제29조【General Obligations of Real or Simplified Regime System

Taxpayers】

제30조【Obligation of Estimated Regime System Taxpayers】

제31조【Obligations of Withholding Agents】

제32조【Obligations of Persons Required to Make Prepayments of the

Tax on Profit】

제8절 Sources of Income

제33조【Income from Cambodian Sources】

제34조【Income from Foreign Sources】

제35조【Determination of Source】

제9절 Calculation of Annual Tax Due

제36조【Foreign Tax Credit】

제37조【Determination of the Liability to the Tax on Profit】

제38조【Determination of Tax Due or Tax Credit for the Tax Year】

제39조【Determination of the Minimum Tax, and the Tax Due or the Tax

Credit for the Tax Year】

제2장 Chapter 2

Provisions For The Tax On Salary



제40조【Charge to Tax】

제41조【Object of Tax】


제2절 Tax Exempt Salary

제43조【Salary of Diplomatic and Other Foreign Officials】

제44조【Tax Exempt Income of Employees】

제3절 Monthly Tax Base, Monthly Taxable Salary and the

Determination of the Monthly Tax

제45조【Monthly Tax Base】

제46조【Monthly Taxable Salary】

제47조【Determination of the Monthly Tax of an Employee】

제48조【The Determination of the Tax on Fringe Benefits】

제49조【Determination of the Tax on Salary for a Non-Resident

Taxpayer】

제50조【Foreign Tax Credit】

제4절 Obligations of Employers and Employees

제51조【Cause of Tax Liability】

제52조【Tax Debt and the Obligation to Withhold】

제53조【Payment of Tax Withheld】

제54조【Tax Withholding, Record Keeping and Reporting Requirements】


제3장 Chapter 3

Provisions for the Tax on Value Added




제57조【Non Taxable Supplies】

제58조【Non Taxable Supplies for Diplomatic Missions and International

Organizations】

제2절 General Principles for the Tax on Value Added

제59조【Taxable Person】

제60조【Taxable Supply】

제61조【Taxable Value】

제62조【Time of Supply】

제63조【Location of Supply】

제3절 Tax Rate and the Calculation of Tax

제64조【Tax Rate】

제65조【Input Tax Credit and Non Taxable Supplies】

제66조【Determination of Tax】

제67조【Capital Assets that Cease to be used in the Business】

제68조【Necessary Documentation to Claim an Input Tax Credit】

제69조【Input Tax Not Allowed as a Tax Credit】


제4절 Payment of Tax

제70조【The Monthly filing of the Value Added Tax Declaration】

제71조【Treatment of Excess Credits】

제72조【Refunds for Exporters】

제73조【Refunds where Excess Credits Continue for Three Months or

More】

제74조【Refunds to Diplomatic Missions and International Organizations】

제75조【Liability for the Collection and Payment of Tax Section 5:

Administrative Provisions】

제76조【Registration】

제77조【Value Added Tax Invoice】

제78조【Failure to Issue Value Added Tax Invoice】

제79조【Books, Records, and Information】

제80조【Special Rules for Imports】

제81조【Cessation of Business】

제82조【Transfer of Business】

제83조【Contracts Entered Into Before the Effective Date of this Tax】

제84조【Tax Credit for Stocks of Goods】

제4장 Chapter 4

Amendments to the Finance Act of 1994 and to the Amendments to the

Finance Act of 1995


제1절 Provisions for the change of the Specific Tax on Certain

Merchandise to the Specific Tax on Certain Merchandise and

Services

제85조

제2절 Provisions for the Change of the Tax on Turnover

제86조

제5장 Chapter 5

Provisions on Tax Rules and Procedures


제87조【Object】


제89조【International Treaties】

제90조【Language Used in Tax Declarations and Tax Documents】

제2절 Rights and Obligations

제91조【Rights and Obligations of the Taxpayer】

제92조【Powers and Obligations of the Tax Administration】

제3절 Tax Administration

제93조【Responsibility for Tax Administration】

제94조【Confidentiality of Tax Information】


제95조【Delivery of Information to the Taxpayer】

제96조【Publicity and Explanation of Tax Law】

제97조【Incentives for the Efficient and Effective Collection of Tax】

제98조【The Keeping of Financial and other Supporting Documents】

제99조【Right to Receive Information】

제100조【Power of Investigation (without an advanced letter of

notification)】

제101조【Requirement to Register】

제102조【Certificate of Registration and Tax Identification Number】

제103조【The Right of the Tax Administration to Register a Taxpayer】

제4절 Tax Declarations

제104조【Preparation and Submission of the Tax Declaration】

제105조【Preparation and submission of the information declaration and

other documents】

제106조【The Taxpayer’s Representative Section 5: Collection of Taxes】제107조【Payment of taxes】

제108조【Liability of Directors, Managers, or Owners】

제6절 Power of the Tax Administration in Tax Collection

제109조【Rights on the Properties of Taxpayers】

제110조【Reminder Letter of Notification for Tax Collection】

제111조【Confiscation】


제112조【Protection of the Taxpayer】

제113조【The Freezing of Bank Accounts】

제114조【Stopping Export-Import Operations】

제115조【Order Nullifying Permit and License】

제7절 Tax Assessment

제116조【Assessment of Tax】

제117조【Tax Re-Assessment and Period of Tax Re-Assessment】

제118조【Procedure for Tax Re-Assessment】

제119조【Burden of proof】

제8절 Settlement of the Taxpayer’s Protest

제120조【Rules for Administrative Protests】

제121조【Contents of the Administrative Protest by the Taxpayer】

제122조【Decision by the Tax Administration】

제123조【Committee of Tax Arbitration】

제124조【Appeal to the Court】

제9절 Violations of Tax Provisions

제125조【Negligence】

제126조【Serious negligence】

제127조【Tax evasion】

제128조【Obstructing the Implementation of Tax Law】


제129조【Criminal violation of tax law】

제10절 Additional Tax

제130조【Additional tax】

제131조【Additional Tax for Underpayment of Tax】

제132조【Additional Tax for Late Tax Payment】

제133조【Additional Tax for the Obstruction of the Implementation of Tax

Law】

제11절 Criminal Violations

제134조【Power to sue for criminal charges】

제135조【Tax evasion】

제136조【Obstruction of the Implementation of Tax】

제137조【Aiding or Abetting】

제138조【To reveal the confidentiality】

제139조【Violations by the tax officials】

제140조【Compensation for misconduct or mistake】

제6장 Chapter 6

Closing Provisions

제141조

제142조

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.


제1장 Provisions For The Tax On Profit


제1조【Change to Tax】The provisions for the tax on profit as stated in the Finance Act of 1994

promulgated by the Royal Kram No. 02NS dated 28 December 1993, the

Amendment to the Finance Act of 1994 promulgated by the Royal Kram

No. 08NS dated 30 November 1994, the Finance Act of 1995 promulgated

by Royal Kram No. 11NS94 dated 31 December 1994, and the

Amendment to the Finance Act of 1995 promulgated by Royal Kram No.

CS/RKM/0995/01 dated 01 September 1995 shall be amended as follows

for the benefit of the State budget.

제2조【Object of the Tax】The tax of profits is the debt of a resident person on income from

Cambodian sources and income from foreign sources and of a non-resident

person on income from Cambodian sources.

제3조【Definitions】For the purposes of the tax provisions:

1. The term “resident taxpayer” means:

a. any physical person who is domiciled in or has a principal place of

abode in, the Kingdom of Cambodia, or who is present in the

Kingdom of Cambodia on more than 182 days during the calendar

year;

b. any legal person or pass-through organized or managed in the


Kingdom of Cambodia, or having its principal place of business in

the Kingdom of Cambodia. A permanent establishment shall be

considered a resident legal person with respect to its Cambodian

source income only.

2. The term “non-resident” means not a resident of Cambodia.

3. The term “legal person” means any enterprise or organization carrying

on a business whether or not officially recognized by the competent

institutions of the Royal Government. The term “legal person” includes

any government institution, religious organization, charitable

organization, or non-profit organization. For a non-resident person, the

term “legal person” means any permanent establishment in the Kingdom

of Cambodia. The term “legal person” does not include a pass-through

or a sole proprietorship.

4. The term “permanent establishment” means a fixed place of business in

the Kingdom of Cambodia, the branch of a foreign company or an

agent resident in the Kingdom of Cambodia, through which the

non-resident person carries on their business. The term “permanent

establishment” also includes any other association or connection through

which a non-resident person engages in economic activity in the

Kingdom of Cambodia.

5. The term “pass-through” means a general partnership with up to 10

resident individual partners in which the proportional sharing by the

partners of items of capital, profit, and loss meet the criteria which shall

be determined by sub-decree. In this definition, a “pass-through” cannot

be a member of another partnership and does not include a corporation,

a permanent establishment, or a sole proprietorship.


6. The term “sole proprietorship” means a business enterprise owned 100

percent by one physical person. In this definition, a husband and wife

and their dependent children shall be treated as one physical person.

7. The term “business” means a person's economic activity the aim of

which is to derive income from the production and sale of goods, the

supply of services, the lease, rental or sale of property, or any other

activity.

8. The term “dividend” means any distribution of money or property that a

legal person istributes to a shareholder with respect to the shareholder's

equity interest in such legal person, with the xception of stock dividends

and distributions in complete liquidation of the company. Whether or

not a distribution is a dividend shall be determined under the preceding

condition without regard to whether or not the legal person has current

or accumulated income or profits or earnings.

9. The term “shareholder” means any person owning an equity interest in a

legal person. For the purposes of this tax a legal person which is not a

corporation shall be treated as if it were a corporation and any person

who holds an equity interest in, or may otherwise gain income or profit

as a participant in such a legal person shall be treated as a shareholder

of such legal person.

10. The term “investment enterprise” means an enterprise that the Council

for the Development of Cambodia has recognized as an investment

enterprise and that has registered with the tax administration.

11. The term “related person” means:

a member of the taxpayer's family;


an enterprise which controls or is controlled by, or is under common

control with, he taxpayer. The term “Control” means the ownership of

51 percent or more in the value or voting power of the equity interests

in the enterprise. For determining the degree of control of a taxpayer

who is a physical person, shall be taken into consideration all equity

interest owned by the taxpayer and those owned directly or indirectly

by the taxpayer's spouse.

제4조【Tax Regimes】The tax regimes are as follows:

1. The assessment of the tax on profit shall be made according to the real

regime, simplified regime, or estimated regime system of taxation.

2. The rules and procedures for the assignment of taxpayers to one of the

three regimes as above will be determined by sub-decree and shall be

based on the form of the business, the type of business activity, and the

level of turnover.

제2절 Taxable Profit and Tax Rates

제5조【Tax Year】The tax year shall be determined as follows:

1. The tax on profit for the real regime system of taxation is calculated

from the balance sheet results realized in the previous tax year.

2. If there is no closing balance sheet during any one year the tax to be

paid for the following year is assessed on the profit made in the

previous period from the end of the last taxable period. For new

enterprises the calculation is made from the start of business operations


up to the 31st of December of the year for which the tax is calculated.

3. If many successive balance sheets are drawn up during the same year

the results of these balance sheets are added up to have the base for the

tax to be paid.

4. The tax on profit for the simplified and estimate regime systems of

taxation shall be calculated on a cash method of accounting on the past

calendar year.

5. Directives on the reporting and the filing of a final declaration for

enterprises that cease activities, are reorganized, or are sold or

transferred during the calendar year shall be determined by prakas of

the Ministry of Economy and Finance.

제6조【Accounting Rules】Accounting rules shall be determined as follows:

1. For a taxpayer under the simplified regime system of taxation using

cash method of accounting, income is reported in the year that cash or

other property is actually received even if as payment pertaining to

other years, and expenses or deductions are taken in the year in which

the expenses or other items are actually paid except for prepaid

expenses and depreciation allowances.

2. For a taxpayer under the real regime system of taxation using the

General Chart of Accounts method of accounting, income is reported in

the year it is earned whether that income is already paid or not. The

deduction for an expense may be taken when all facts determining the

taxpayer's liability have occurred, the results of economic activities with

respect to the item has occurred, and the amount of the taxpayer's


liability can be actually determined.

3. For real regime taxpayers, expenses incurred to a related person under

the simplified regime system of taxation is not allowed as a deduction

before actual payment.

4. Domestic banks and savings institutions shall be allowed to establish

provisions for bad debts for the determination of the taxable profit. The

rules and procedures on deductions shall be provided by sub-decree.

제7조【Taxable Profit】The taxable profit is the net profit obtained from all the results of all

types of operations realized by the enterprise including capital gains from

the sale of various parts of the asset during the operation or at the close

of the business, as well as income from financial or investment operations

and interest, rental, and royalty income.

제8조【Determination of Taxable Profit】The taxable profit is made up of the excess gross product realized on the

expenditure that is made with the view of acquiring and preserving profit.

제9조【Income Exempt from Tax】Income exempt from tax shall be as follows:

1. Except for contrary provisions and for income that is taxable under

article 22 of this law the tax on profits shall not apply to:

the income of the Royal Government and institutions of the Royal

Government;

the income of any organization that are:


organized and operated exclusively for religious, chari table, scientific,

literary, or educational purposes;

no part of the assets or earnings of which is used for any private

interest;

the income of any labor organization, or any chamber of commerce,

industry, or agriculture, in the case where the income of these

organizations is not used for the private benefit of any shareholder or

physical person.

The profit from the sale of agricultural produce that a person who is

not a real regime system of taxation taxpayer has produced by himself

whether the produce is sold in its raw state or after transformations that

are an extension of habitual agricultural work. Operations by industrial

means including transformation, preservation, and commercial packaging

are not considered part of habitual agricultural work.

2. The Ministry of Economy and Finance shall define by prakas the

procedures for the application for tax exemptions, the loss of tax

exemptions, for tax declarations, and for registration.

제10조【Determination of Income of a Pass-Through】The income of a pass-through shall be determined as follows:

1. With regard to a pass-through, each member in determining one's

income for a taxable year shall take into account separately one's

distributive share of the items of income, gain, loss, deduction, credit,

and charitable contributions for such year. For this purpose each item

shall retain its character and shall be treated as distributed during the

taxable year whether or not actually distributed. The loss to be carried


forward will be determined after the items have been distributed.

2. The rules for determining the amount distributed, the treatment of

contributions, and the adjustment to each member's base distributive

share in the pass-through in any taxable year shall be determined by

sub-decree.

제3절 Deductions

제11조【Allowable Deductions】Allowable deductions shall be as follows:

1. Except as provided in articles 12 through 18 of this law, expenses that

are allowed as a deduction include expenses that the taxpayer has paid

or incurred during the tax year to carry on a business.

2. Any rent, interest, compensation, payments, or fees paid to an officer or

director of an enterprise, a partner, a member of a pass-through, a

member of the taxpayer's family or other related person where there is

proof that the payment is for services actually performed and to the

extent that such payment is reasonable.

3. Amounts paid on new buildings and other tangible assets, permanent

improvements or betterments including any construction or acquisition

period interest and taxes. These amounts are to be recorded in the

relevant asset account and shall be deductible as depreciation as

provided in article 13 of this law.

제12조【Interest Expense】 There shall be allowed as a deduction interest expenses paid or incurred by

the taxpayer during the tax year to carry on a business but not in excess


of an amount equal to the sum of the taxpayer's interest income and 50

percent of the taxpayer's net noninterest income in the tax year.

The “net noninterest income” is the gross income other than interest

income, reduced by the allowable expenses except for interest expense.

Any interest expense remaining from the above mentioned deduction shall

be treated as an interest expense for the next tax year and the deduction

shall be made according to the content of this same article.

제13조【Depreciation of Tangible Property】Conditions for the depreciation of tangible property are as follows:

1. The allowance for depreciation shall be calculated using the straight-line

method or the declining balance method. Depreciable tangible property

is tangible property used in a business which is likely to lose value

because of use or obsolescence. Land is not depreciable property.

2. All tangible property shall be divided into four categories.

Category 1 shall include buildings and their basic components. Each

asset in this category shall be depreciated according to the straight-line

method at a rate of 5 percent per year.

Category 2 shall include property having a useful life of up to 4 years

and have a straight line depreciation rate of 25 percent on each

property. Category 3 shall include property having a useful life of

greater than four years through eight years and have a straight line

depreciation rate of 12.5 percent on each property.

Category 4 shall include all other tangible property and have a straight

line depreciation rate of 10 percent on each property.


3. Those taxpayers electing the declining balance method of depreciation

shall use a rate of depreciation equal to 200 percent of the straight line

method rate and shall apply it to the aggregate remaining undepreciated

value of all assets in each category. The declining balance method shall

be allowed only for category 2, 3, and 4 property.

4. Enterprises under the Law on Investment shall use the straight line

method for all categories.

5. Procedures for establishing property categories, adding a new asset to a

category, disposing of an asset from a category, and the treatment of

repairs and various expenses shall be determined by sub-decree.

6. A taxpayer subject to the tax on profit prior to 1 January 1997 must

make an irrevocable election to depreciate either by the straight line

method or the declining balance method the remaining undepreciated

value of property by 31 December 1997. For a new taxpayer the

election must be made by the 31st of December of the year of

registration.

제14조【Depreciation of Intangible Property】For intangible property including patents, copyrights, drawings, models, and

franchises, having a limited life the depreciation rate on each property shall

be calculated on the life of that property according to the straight line

method of depreciation. If the life of the intangible cannot be determined

the annual depreciation deduction shall be at the rate of 10 percent of the

value of the intangible property.

제15조【Depletion of Natural Resource】Depletion of natural resources shall be determined as follows:


1. The allowance for the depletion of any natural resource, including any

oil and gas, shall be determined as follows.

All exploration and development costs, including interest attributable to

these costs, shall be added to the asset account of the resource.

The amount of the depletion for each natural resource deductible for the

tax year shall be determined by multiplying the balance of the account

for the natural resource with the ratio of the quantity produced from the

natural resource during the year to the estimated total production from

the natural resource.

2. Procedures for the determination of the estimated total production shall

be provided by sub-decree.

제16조【Charitable Contributions】A deduction shall be allowed for charitable contributions to an organization

as provided in article 9 of this law. But it shall not exceed 5 percent of

taxable profit determined before taking the charitable contribution

deduction.

The criteria for charitable contributions shall be determined by sub-decree.

제17조【Carry Forward of Losses】In case of a loss in any one tax year, this loss is considered as a charge

to the following tax year and shall be deducted from the profit realized in

that following year. If this profit is not sufficient to definitively settle it,

the remaining part of the loss is carried over successively to following tax

years until the fifth tax year.

When losses occur in more than one year, this article shall be applied to


the losses in the order in which they arose.

제18조【Allocation of Income and Deductions Among Taxpayers】In the case of two or more enterprises, whether incorporated or organized

in or outside of the Kingdom of Cambodia, which are under common

ownership, the tax administration may as may be necessary distribute, gross

income, deductions, or other benefits among such enterprises and their

owners in order to prevent the avoidance or evasion of taxes or to clearly

reflect the income of such enterprises, or their owners.

For purposes of this article, two or more enterprises are under common

ownership if a person owns 20 percent or more in the value or the equity

interests of each enterprise.

제19조【Not Allowed as Deductions】For the provisions for the Tax on Profit, expenses that shall not be

allowed as a deduction are:

1. Any expense on activities generally considered to be amusement,

recreation, or entertainment or the use of any means in connection with

such an activity.

2. Personal living or family expenses except for fringe benefits in cash or

in kind subject to withholding tax according to the provisions for the

Tax on Salary,

3. Any tax imposed by the provisions for the Tax on Profit or withholding

tax imposed by the provisions for the Tax on Salary.

4. For the loss on any sale or exchange of property, directly or indirectly,

between related persons.


5. For any expense except for expenses already incurred and for which the

taxpayer can establish the amount of the expense, and the business

purpose of the expense in a manner as determined by sub-decree.

제4절 Tax Rates and Tax Due

제20조【Determination of Tax Due】The tax rates on the annual profit are as follows:

20 percent for the profit realized by a legal person.

30 percent for profit realized under an oil or natural gas production sharing

contract and the exploitation of natural resources including timber, ore,

gold, and precious stones.

9 percent for an investment enterprise after the period of tax exemption.

0 percent for an investment enterprise during the period of tax exemption.

According to the progressive tax rate by tranche for the table below for

the profit realized by the physical person and the distributive share to each

member of a pass-through that is not classified as a legal person.

Parts of the annual taxable profit

Tax rate

From 0 to 6,000,000 Riels 0%

From 6,000,001 to 15,000,000 Riels 5%

From 15,000,001 to 102,000,000 Riels 10%

From 102,000,001 to 150,000,000 Riels 15%

From greater than 150,000,000 20%


제21호【Tax on Insurance Companies】The tax on an insurance company shall be determined as follows:

1. For an enterprise having principal activity in the insurance or

reinsurance of life, property, or other risks, the tax on profit shall be

determined as follows:

5 percent of the gross premiums received in the tax year for the

insurance or reinsurance of risk in the Kingdom of Cambodia,

according to the rates in article 20 of this law for other of activities

that are not insurance of reinsurance.

2. The rules and procedures for the payment of the tax on profit for an

insurance company shall be determined by prakas of the Ministry of

Economy and Finance.

제22조【Tax on Unrelated Business Profit】For an unrelated business the tax on profit shall be determined as follows:

The tax on profit shall be fixed at 20 percent of taxable income from

unrelated business income of organizations as stated in article 9 of this

law.

For purposes of the tax on profit, the term “unrelated business taxable

income” is the gross income realized from an unrelated business regularly

carried on by any organization, reduced by the deductions which are

directly related to the carrying on of such business and which are allowed

by the provisions of tax on profit.

The term “unrelated business” means any commercial or industrial business,

or any other business of the organization aiming to obtain profit or funds


and which are not substantially related to the purpose or function

constituting the basis for tax exemption as stated in article 9 of this law.

제23조【Advanced Tax on Dividend Distributions】The advanced tax on dividend distributions shall be determined as follows:

If an enterprise distributes dividends to its domestic and foreign

shareholders during the tax year, it shall withhold and pay as tax an

amount equal to the product of the amount of the dividend grossed up by

the tax on profit rate and multiplies by the appropriate annual tax rate as

stated in article 20 of this law.

The above mentioned withheld tax shall become a tax credit against the

tax on profit of the dividend distributing enterprise for the tax year in

which the withholding takes place. If the tax credit exceeds tax on profit

such excess shall be carried forward and shall become a tax credit for the

following year. The tax withheld on dividend distributions made by an

insurance enterprise taxable under article 21 of this law cannot be used for

tax credit.

An enterprise (hereinafter called the “first enterprise”) owning 20 percent

or more in value of the equity in a second enterprise shall establish a

dividend account. Whenever the first enterprise receives a dividend on

which the tax has been paid from the second enterprise it shall record the

amount of that dividend into its dividend account. When the first enterprise

subsequently distributes dividends to its shareholders the amount distributed

which are taken out of the dividend account shall not be subject to

withholding tax under paragraph 1 of this article.

A physical person or enterprise receiving a dividend from an enterprise


required to withhold tax under paragraph 1 of this article or a dividend

from a dividend account described in paragraph 3 of this article shall not

include such dividend in income.

제5절 other taxes

제24조【Minimum Tax】A minimum tax is imposed on taxpayers subject to the real regime system

of taxation. The minimum tax is a separate and distinct tax from the tax

on profit. This tax is payable by a taxpayer subject to the real regime

system of taxation even if the taxpayer has been granted the status of an

investment enterprise. The minimum tax is imposed at the rate of 1 percent

of the annual turnover inclusive of all taxes and is payable at the time of

the annual liquidation of the tax on profit.

The minimum tax may be reduced by the annual tax on profit that is

actually paid according to the rules found in articles 37, 38, and 39 of this

law.

제6절 Withholding Taxes and Prepayment of Tax on Profit

제25호【General Withholding Tax】The general withholding tax shall be determined as follows:

Any resident payor making any payment in cash or in kind to a resident

person shall withhold, and pay as tax, an amount according to the below

mentioned rates which are applied to the amount paid before withholding

the tax:

The rate of 15 percent on:


income received by a physical person from the performance of services

including management, consulting, and similar services;

royalties for intangibles and interests in minerals, oil or natural gas, and

interest paid to a physical person or an enterprise except interest paid to a

domestic bank or savings institution.

The rate of 10 percent on the income from the rental of movable and

immovable property.

The rate of 5 percent on interest paid by a domestic bank or savings

institution to a resident physical person having a non-fixed term savings

account.

The withholding in this article shall not apply to the payment of tax

exempt income as stated in article 9 of this law.

For purposes of this article and article 26 of this law, the term “resident

payor” means:

a. any resident enterprise or pass-through;

b. any physical person, but only with respect to payments made by such

physical person in carrying on a business in the Kingdom of

Cambodia.

제26조【Withholding on Payments to Foreign Persons】A resident payor making any payment of Cambodian source income to a

non-resident person shall withhold, and pay as tax, an amount equal to 15

percent of the payment before withholding.

This article shall not apply to dividends as stated in article 23 of this law.

제27조【Withholding Tax as Final Tax】


The tax withheld on distributions under article 23 of this law, on payments

to a resident physical person under article 25 of this law, and on payments

to a non-resident person under article 26 of this law shall be considered

the final tax on the recipients of the payments or distributions described in

those articles.

제28조【Prepayment of the Tax on Profit】An enterprise liable to the tax on profit according to the real regime

system of taxation including an investment enterprise liable to the tax on

profit at the rate of 9 percent, has the obligation to make a monthly

prepayment of the tax on profit at the rate of 1 percent of turnover

inclusive of all types of taxes realized in the previous month. This

prepayment will be deducted from the tax on profit at the annual

liquidation of the tax.

제7절 Obligations of Taxpayers

제29조【General Obligations of Real or Simplified Regime System Taxpayers】Real or simplified regimes system taxpayers have the obligations:

1. All taxpayers liable to the tax on profits who must pay taxes according

to the real regime or simplified regime system of taxation shall send

every year to the tax administration a declaration of the profit they have

realized in the previous tax year. This declaration must absolutely be

registered in the period of 3 months after the end of the tax year.

2. Real regime system taxpayers must submit to the tax administration a

tax declaration to which is attached:

Balance sheet, Results Account, Tables of complementary information.


3. Simplified regime system taxpayers must submit to the tax

administration a tax declaration with attached documents in the form

provided by the tax administration.

4. An enterprise with a loss must submit a tax declaration in the same

manner and period of time.

제30조【Obligation of Estimated Regime System Taxpayers】Estimated regime system taxpayers have the obligations:

The taxpayer subject to estimated regime system of taxation must submit

the tax declaration to the tax administration every year by October 31, in

the form provided by the tax administration.

The amount of estimated profit is determined by the tax administration

after verification and consultation with the businessman or his

representative. This estimated profit is calculated according to the profit

rate with consideration to the type and activities of the business which

shall be determined by Prakas of the Ministry of Economy and Finance.

This tax level on estimated profit shall be kept constant for a period of 3

months, 6 months or 1 year.

The taxpayer subject to the tax on profit under estimated regime system of

taxation shall pay this tax every month at the time fixed by the tax

administration.

제31조【Obligations of Withholding Agents】The person or designated payor who withholds tax under articles 25, and

26 of this law, or withhold tax on dividends under article 23 of this law

shall submit a tax declaration and pay the tax withheld to the tax


administration in the form as specified by the tax administration by the

15th day of the month following the month in which the withholding is

made.

제32조【Obligations of Persons Required to Make Prepayments of the Tax

on Profit】Persons required to make prepayments for the tax on profit shall submit a

tax declaration and pay the prepayment of the tax on profit to the tax

administration in the form as specified by the tax administration by the

15th day of the month following the month in which the liability arose.

제8절 Sources of Income

제33조【Income from Cambodian Sources】Except for contrary provisions in this law, the income as below shall be

treated as from sources within the Kingdom of Cambodia:

interest paid by a resident enterprise or resident pass-through, or a

governmental institution of the Kingdom of Cambodia;

dividends distributed by a resident enterprise of the Kingdom of Cambodia;

income from services performed in the Kingdom of Cambodia

income from the rental of movable or immovable property for use in the

Kingdom of Cambodia;

royalties from the use, or right to use intangible property in the Kingdom

of Cambodia;

gain from the sale of immovable property located in the Kingdom of

Cambodia or from the transfer of any interest in immovable property

situated in the Kingdom of Cambodia;


gain from the sale of movable property, other than inventory, where the

seller is a resident of the Kingdom of Cambodia;

premiums from the insurance or reinsurance of risks in the Kingdom of

Cambodia.

제34조【Income from Foreign Sources】The definition of foreign source income is obtained by taking the income

definition as stated in article 33 of this law and substituting the term “a

country other than the Kingdom of Cambodia” for the term “the Kingdom

of Cambodia”

제35조【Determination of Source】Where there is insufficient information to determine the source of income,

or where the rules set forth so far cannot clearly reflect the income is

from any one source the tax administration is the one to decide on the

source of that income.

제9절 Calculation of Annual Tax Due

제36조【Foreign Tax Credit】A resident taxpayer who has received income from foreign sources and

who has paid taxes according to foreign tax law shall receive a tax credit

for deduction from the tax on profit to be paid in the Kingdom of

Cambodia under the condition that there is presentation of documents

confirming this tax payment abroad.

In order to calculate the tax to be paid in the Kingdom of Cambodia

before deduction of this tax credit, the total amount of income received


from Cambodian sources and foreign sources shall be taken into account.

The tax credit is determined separately for the tax paid by a Cambodian

resident in each foreign country. But, the tax credit to be allowed for

deduction in the tax year is the smaller of:

the tax amount actually paid in a foreign country,

the amount obtained by multiplying the total tax on profit from all sources

for the same period calculated according to the tax rate in article 20 of

this law with the ratio of income received in that foreign country to the

total income from all sources.

The foreign tax credit is possible only if the resident taxpayer has

complied with the formalities and supplied various documents as specified

by the tax administration especially certification from the foreign tax payor

and from the foreign tax administration.

In the case where the tax credit exceeds the tax liability, the amount of

the excess may be carried forward to be used in succeeding years up to

the fifth counting from the year following year in which the credit arose.

In the case of tax credits in more than one year the credits must be taken

in the order in which they arose.

제37조【Determination of the Liability to the Tax on Profit】The calculation of the liability to the tax on profit shall be as follows:

calculate the total tax liability according to article 20 of this law,

minus any article 36 foreign tax credit but not in excess of the tax liability

in paragraph 1 of this article,

minus any tax paid by the taxpayer on dividend distributions under article


23 of this law but not in excess of any tax liability after the reduction for

the foreign tax credit as in paragraph 2 of this article.

제38조【Determination of Tax Due or Tax Credit for the Tax Year】The determination of tax due or tax credit for the tax year shall be as

follows:

If the result from the calculation in article 37 of this law is greater than

the sum of any withholding tax made on the behalf of the taxpayer under

article 25 of this law, and the prepayments for the tax on profit made by

the taxpayer for the tax year under article 28 of this law, the taxpayer

shall pay the difference to the tax administration.

If the result from the calculation in article 37 of this law is less than the

sum of any withholding tax made on the behalf of the taxpayer under

article 25 of this law, and the prepayments for the tax on profit made by

the taxpayer for the tax year under article 28 of this law, the taxpayer

may, after properly accounting for any minimum tax liability, apply for a

refund of the difference, or carry the difference forward to be used as a

prepayment in the following year.

Before making any tax payment under paragraph 1, or claiming any refund

under paragraph 2, the taxpayer must first determine any liability for the

minimum tax according to the procedures as stated in article 39 of this

law.

제39조【Determination of the Minimum Tax, and the Tax Due or the Tax

Credit for the Tax Year】The determination of the minimum tax, the tax due or the tax credit for

the tax year shall be as follows:


The taxpayer must pay the minimum tax at the time of the liquidation of

the tax on profit. The minimum tax due may be reduced by any liability

for the tax on profit under article 20 of this law for the same tax year.

If the liability for the tax on profit exceeds the liability for the minimum

tax:

a. the taxpayer shall pay any tax due under article 37 of this law at the

time of submission of the tax declaration;

b. if the withholding in articles 25 and 28 of this law exceeds the

minimum tax liability the taxpayer may claim a tax credit;

c. in the case as stated in paragraph 2 of this article, the taxpayer is not

liable for minimum tax.

If the liability for the tax on profit is less than the liability for the

minimum tax:

a. the taxpayer’s tax credit under paragraph 2 of article 38 of this law

will be reduced by the difference;

b. the amount by which the tax credit is reduced in complying with the

sub-paragraph a of this paragraph, shall be considered as payment of

the minimum tax for the tax year.

제2장

Provisions for The Tax on Salary




The provisions for the tax on salary as stated in the Finance Act of 1995

promulgated by the Royal Kram No. 11NS94 dated 31 December 1994

shall be amended as follows for the benefit of the State Budget.

제41조【Object of Tax】The tax on salary is a monthly tax imposed on salary that has been

received within the framework of fulfilling employment activities.

A physical person resident in the Kingdom of Cambodia is liable to the

tax on salary for Cambodian source salary and foreign source salary. A

non-resident physical person is liable to the tax on salary for Cambodian

source salary.

제42조【Definitions】For the purposes of the provisions for the tax on salary:

The term “resident” when used for an employee, taxpayer, or physical

person means domiciled in, or having a principal place of abode in, the

Kingdom of Cambodia, or present in the Kingdom of Cambodia on more

than 182 days in the calendar year.

The term “non-resident” means not resident.

Except for contrary provisions, any reference to the terms employee,

taxpayer, and physical person are references to both residents and

non-residents as defined in this article.

The term “employer” includes any government institution, any resident

legal person, any resident pass-through, any permanent establishment in the

Kingdom of Cambodia, any non-profit organization, or any resident

physical person carrying on a business.


The term “employee” means any physical person receiving salary from

their employment activity including any governmental officer, any elected

official and the officer or director of an enterprise.

The term “Cambodian source salary” means salary received within the

framework of fulfilling employment activities in the Kingdom of Cambodia.

As for the salary received by a non-resident for furnishing technical

assistance it shall be treated as from sources in the country where the

payor of such income resides.

The term “foreign” means:

a. when used with respect to an physical person means non- resident;

b. for the determination of the source of income, means outside of the

Kingdom of Cambodia.

The term “salary” means remunerations, wages, bonuses, and overtime,

compensations and fringe benefits which are paid to an employee, or which

are paid for the direct or indirect advantage of the employee for the

fulfillment of employment activities.

제2절 Tax Exempt Salary

제43조【Salary of Diplomatic and Other Foreign Officials】The tax exemption for the salary of diplomatic and foreign officials shall

be as follows:

Shall be exempted from the Tax on Salary:

a. Salaries that officers and employees of a diplomatic or consular

mission of a foreign government holding a diplomatic or official

passport of that government have received within the framework of


fulfilling their official function in the Kingdom of Cambodia.

b. Salaries that foreign representatives, officials and employees of

international organizations and of agencies of technical cooperation of

other governments have received within the framework of fulfilling their

official function in the Kingdom of Cambodia.

Any tax exemption in this article shall be based on the principle of

reciprocity between the governments concerned.

제44조【Tax Exempt Income of Employees】Shall be tax exempted:

Real refunds on professional expenses made by the employee under the

assignment and for the benefit of the employer and which satisfy the 3

following conditions:

a. made for the direct and exclusive interest of the enterprise;

b. not exaggerated nor extravagant;

c. supported by detailed invoices already paid and made in the name of

the recipient of the real expense refund.

Indemnity for the layoff within the limit as provided in Labor Law.

Additional remuneration with social characteristics where there is provision

in Labor Law.

Supply gratis or below acquisition cost of special uniforms or professional

equipment.

Flat allowance for mission and travel expenses. This allowance should not

overlap the real expense refund provided in this article.


제3절 Monthly Tax Base, Monthly Taxable Salary and the

Determination of the Monthly Tax

제45조【Monthly Tax Base】Except for fringe benefits taxable under article 48 of this law the monthly

tax base for a resident is the taxable salary from which is deducted:

withholding obligations as the result of the compliance with the Labor Law

in order to create pensions and for the maintenance of social welfare;

payments which are allowed to be tax exempt in Article 44 of this law.

제46조【Monthly Taxable Salary】The monthly taxable salary shall be determined as follows:

Monthly taxable salary for a resident employee includes:

a. salary received from Cambodian sources;

b. salary received from foreign sources;

c. advance money, loan or installment made by the employer to the

employee which shall be added to the taxable salary of the month in

which they are paid out and shall be deducted from salary in the

month of any repayment made by the employee.

Based on the evidence of family situation, any resident employee with:

a. minor dependent children at the time of tax payment is allowed a

reduction in the tax base of seventy-five thousand Riels per each child

per month,

b. spouse having only an occupation as housewife is allowed a reduction

in the tax base of seventy-five thousand Riels for one person only per


month.

For a non-resident taxpayer taxable salary includes salary from Cambodian

sources taxable according to the provisions of this chapter.

제47조【Determination of the Monthly Tax of an Employee】For a resident employee the tax to be paid must be determined on the

monthly taxable salary and must be withheld by the employer according to

the progressive rates by trenches as follows:

Taxable Parts of the Monthly Salary

Tax Rate

From 0 to 500,000 Riels 0%

From 500,001 to 1,250,000 Riels 5%

From 1,250,001 to 8,500,000 Riels 10%

From 8,500,001 to 12,500,000 Riels 15%

Over 12,500,000 20%

제48조【The Determination of the Tax on Fringe Benefits】For fringe benefits, every month, the employer shall withhold and pay tax

by the time specified at the rate of 20 percent of the total value of fringe

benefits given to all employees. The value of fringe benefits is the fair

market value inclusive of all taxes.

제49조【Determination of the Tax on Salary for a Non-Resident Taxpayer】Except for fringe benefits to be taxed under article 48 of this law, for a

non-resident taxpayer the tax shall be withheld by the payor at the rate of


15 percent on every payment of taxable salary as provided in paragraph 3

of article 46 of this law. This withholding tax is the final tax on salary for

the non-resident receiving the salary.

제50조【Foreign Tax Credit】A resident taxpayer who has received foreign source salary and who has

paid taxes according to foreign tax law shall receive a tax credit which for

deduction from the tax on salary to be paid in the Kingdom of Cambodia

under the conditions that there is presentation of documents confirming this

payment abroad.

a. In order to calculate the tax to be paid in the Kingdom of Cambodia

before deduction of this tax credit, the total amount of salaries

received from Cambodian sources and foreign sources shall be taken

into account.

b. The tax credit is determined separately for the tax paid by a

Cambodian resident in each foreign country. But, the tax credit to be

allowed for the tax on salary paid abroad is the smaller of:

the tax amount actually paid in a foreign country, or

the amount obtained by multiplying the tax on total salaries from all

sources for the same period calculated according to the table of progressive

tax rates by tranche in article 47 of this law with the ratio of salary

received in that foreign country to the total salaries from all sources.

The refund of the foreign tax credit is possible only if the resident

taxpayer has complied with the formalities and supplied various documents

as specified by the tax administration especially the certification from the

employer and from the tax administration of the place of employment


abroad.

제4절 Obligations of Employers and Employees

제51조【Cause of Tax Liability】The salary payment is the cause of the tax liability.

제52조【Tax Debt and the Obligation to Withhold】The tax debt and the obligation to withhold shall be as follows:

This tax is the debt of the physical person receiving the salary, including

foreign physical persons, except for contrary provisions as stated in

international agreement.

The tax on salary shall be collected through monthly withholding procedure

by the employer at the time of each salary payment.

If the employer resides abroad, the fiscal representative appointed in the

Kingdom of Cambodia by the employer is the one in charge of

withholding the tax on salary prior to the salary payment to employees and

of transferring their taxes to the State.

The employer or the resident representative in the Kingdom of Cambodia

of a foreign employer and the employee shall be jointly responsible for the

payment of the tax on salary in the Kingdom of Cambodia regardless of

whether the salary is paid in the Kingdom of Cambodia or abroad. In the

case where no withholding is made on the tax on salary, the employer is

held responsible under this law even if the tax is already paid by the

employee.

제53조【Payment of Tax Withheld】


The withholding tax related to the salary payment made in any one month

shall be paid by the 15th of the following month to the tax administration

in the area of the domicile or principal establishment of the person in

charge of withholding the tax.

제54조【Tax Withholding, Record Keeping and Reporting Requirements】 All employers who make taxable salary payments shall be in charge of:

withholding tax prior to the salary payment;

reporting to the tax administration and the employee of the status of the

tax withheld;

keeping and maintaining books and records which shall be determined by

prakas of the Ministry of Economy and Finance.

제3장

Provisions for the Tax on Value Added


제55조【Charge to Tax】From 1 January 1998 onward, shall be established a Tax on Value Added

on taxable supplies for the benefit of the State budget.

제56조【Definitions】For the purpose of the provisions of the tax on value added:

The term “good” means tangible property other than land or money.

The term “service” means the provisions of something of value other than


goods, land, or money.

The term “supply of a good” means the transfer of the right to use or

dispose of a good as the owner whether or not for consideration. The

supply of a service incidental to the supply of a good shall be considered

a supply of a good.

The term “supply of a service” means a supply that is not a supply of a

good or land or money which is made for consideration. The supply of a

good incidental to the supply of a service shall be considered a supply of

a service.

The term “person” means any person or group of persons engaged in

business and any other person who is related to the person.

The term “related” in relation to a person means:

a. a person who owns 20 percent of more in value or voting power in

equity interests in the person under consideration;

b. having common management or directors with the person;

c. a member of the family or spouse or a member of the family of the

spouse of the person;

d. purchasing 30 percent or more of the person’s total output in any

three consecutive month period.

The term “tax” in this chapter means the tax on value added.

제57조【Non Taxable Supplies】Non taxable supplies are as follows:

Public postal service.


Hospital, clinic, medical, and dental services and the sale of medical and

dental goods incidental to the performance of such services.

The service of transportation of passengers by a wholly state owned public

transportation system.

Insurance services.

Primary financial services which shall be determined by prakas of the

Ministry of Economy and Finance.

The importation of articles for personal use that are exempt from customs

duties and that are within the value level which shall be determined by


Non profit activities in the public interest that have been recognized by the

Minister of Economy and Finance.

제58조【Non Taxable Supplies for Diplomatic Missions and International

Organizations】Non taxable supplies for diplomatic missions and international organizations

shall be as follows:

The imports of goods for or by foreign diplomatic and consular missions,

international organizations and agencies of technical cooperation of other

governments for use in the exercise of their official function shall be

treated as non taxable supplies. Non taxable supplies shall only be allowed

on the certification by the chief of mission to the Tax Department that the

goods are being imported for purpose of the use as above.

The import of goods for the personal use of the official personnel of

missions and organizations as stated in paragraph 1 of this article shall be


treated as non taxable supplies only for those items that are on an

enumerated list which shall be determined by prakas of the Ministry of

Economy and Finance.

The non taxable supplies in this article shall be based on the principle of

reciprocity between governments concerned.

제2절 General Principles for the Tax on Value Added

제59조【Taxable Person】The taxable person refers to any person subject to the real regime system

of taxation who makes a taxable supply as stated in article 60 of this law.

A person subject to the simplified regime system of taxation may apply to

be classified as a taxable person. The conditions and procedures for this

application shall be determined by prakas of the Ministry of Economy and

Finance.

For the purpose of this chapter, an employee shall not be treated as a

taxable person with respect to activities engaged in as an employee.

제60조【Taxable Supply】Except for contrary provisions in this chapter, the term “taxable supply”

means:

the supply of goods or services by a taxable person in the Kingdom of

Cambodia;

the appropriation of goods for his own use by the taxable person;

the making of a gift or supply at below cost of goods or services by the

taxable person;


the import of goods into the customs territory of the Kingdom of

Cambodia.

The rules and procedures for the application of this article shall be

provided in sub-decree.

제61조【Taxable Value】The taxable value shall be determined as follows:

The taxable value for any supply shall be the price of the goods or

services the seller charged the purchaser. The taxable value includes any

charges for transportation and other items payable to the seller with respect

to the supply, including any specific tax on certain merchandise and

services but excluding the tax on value added. Procedures for the

adjustment of the taxable value at the time of supply and after the time of

supply shall be determined by sub-decree.

When the payment for a taxable supply involves any consideration other

than money for the direct or indirect benefit of the seller, this

consideration shall be included in the taxable value at its fair market value.

The taxable value for any imported good shall be the customs value

including insurance and freight plus any customs duties and any specific

tax on certain merchandise and services. If there is no such adjusted

customs value, the fair market value shall be used.

If the taxable value of the goods or services supplied does not represent

the true value, the tax administration may determine a value for such

goods or services and such value shall be presumed to be the correct value

until proven otherwise to the satisfaction of the tax administration.


The taxable value of used goods that the taxable person regularly purchases

from consumers for resale or sells on behalf of other persons shall be the

differential between the selling price and the purchase price, or the

commission from the sale of those goods.

제62조【Time of Supply】The time of supply shall be determined as follows:

The tax on value added becomes due and payable at the time of supply.

The time of supply of goods and services shall be the time by which the

seller must issue the invoice or the time the seller issues the invoice if that

invoice is issued before the time it must be issued by the seller.

A value added tax invoice must be issued within seven days after the

goods are shipped or services rendered or after payment if payment occurs

before the goods are shipped or services rendered. If a shipment is not

accompanied by an invoice, there shall be attached a shipping document

which has been properly recorded in the shipping journal.

For the supply of goods or services which are made continuously or which

involve multiple payments, the time of supply shall be determined by


In the case of the import of goods, the time of supply shall be the time

the importer files a declaration to the customs administration according to

the regulations in force.

제63조【Location of Supply】The location of supply shall be determined as follows:


The supply of a good takes place in the Kingdom of Cambodia if the

good is delivered in the Kingdom of Cambodia, whether that delivery takes

on the characteristic of a transfer of the right to use or to dispose. In the

case where the supply must include transportation, the supply takes place

in the Kingdom of Cambodia if the good is in the Kingdom of Cambodia

when the transportation starts.

The supply of a service takes place in the Kingdom of Cambodia if the

service is performed in the Kingdom of Cambodia, except that:

a. the supply of a service in connection with immovable property is

deemed to take place where the property is located;

b. the supply of a service in connection with transport is deemed to take

place where the transport occurs.

Goods are imported into the Kingdom of Cambodia if they are brought

within the customs territory of the Kingdom of Cambodia.

제3절 Tax Rate and the Calculation of Tax

제64조【Tax Rate】The tax rate shall be as follows:

The tax on value added shall be imposed at the tax rate of 10 percent on

the taxable value of each taxable supply in the Kingdom of Cambodia.

The tax on value added shall be imposed at the tax rate of 0 percent on

the taxable value of each taxable supply of goods exported from the

Kingdom of Cambodia and of the taxable supply of a service rendered

outside of the Kingdom of Cambodia as stated in article 63 of this law.

The tax administration may use a number of documents to certify that


export has in fact occurred including export certification from the Customs

Department, import documents from the country of import, executed letters

of credit, and payments received by a domestic bank.

제65조【Input Tax Credit and Non Taxable Supplies】The input tax credit and the non taxable supplies shall be determined as

follows:

The tax paid by a taxable person on goods and services for use in the

business which are supplied by another taxable person or the tax paid by

the taxable person as an importer on imported goods or services for use in

his own business shall become an input tax credit deductible against the

output tax. Input means any goods or services purchased and output means

any goods or services sold.

In the case where goods and services purchased are used partly for taxable

supplies and partly for non taxable supplies, the tax credit shall be allowed

only for that portion used for taxable supplies.

제66조【Determination of Tax】The tax amount shall be determined as follows:

The tax charged under article 64 of this law shall become a debt to the

State at the time of supply.

The tax to be paid to the State is equal to the total output tax according

to the rates in article 64 of this law minus the total input tax credit

allowed for the same month.

제67조【Capital Assets that Cease to be Used in the Business】If a capital asset for which a tax credit has been received under article 65


of this law ceases to be used in the business of the taxable person, such

asset shall be treated as sold and taxable for its then fair market value at

the time of cessation of use.

제68조【Necessary Documentation to Claim an Input Tax Credit】The request for an input tax credit shall be attached with:

a value added tax invoice, drawn up in accordance with article 78 of this

law,

a customs Bill of Entry for Import, certified by customs authorities, which

must state the name of the taxable person as consignee or importer and the

amount of tax paid at the time of import.

제69조【Input Tax Not Allowed as a Tax Credit】The input tax that shall not be allowed as a tax credit includes the tax

paid by a taxable person on entertainment, amusement, or recreation

expenses; the purchase of automobiles; or the purchase of certain petroleum

product

제4절 Payment of Tax

제70조【The Monthly Filing of the Value Added Tax Declaration】The value added tax declaration for any month shall be submitted to the

tax administration on or before the 20th day of the following month and

the tax shall be paid according to the amount declared at the time the

declaration is filed.

제71조【Treatment of Excess Credits】If the input tax paid by the taxable person under article 64 of this law


exceeds the output tax collected by that person for any month:

the excess shall be used as a tax credit against any outstanding liability of

such person for the tax on value added for prior months,

the remainder of the excess shall be treated as an input tax credit under

article 65 of this law for the succeeding month.

제72조【Refunds for Exporters】The tax administration may refund the monthly excess input tax credits

according to the request of the taxable person who has as a primary

activity export if that person has shown proper certification of exports and

has complied correctly with his obligations in book and other record

keeping.

제73조【Refunds Where Excess Credits Continue for Three Months or More】If the taxable person has excess input tax credits for three months or more

that person may apply for a refund of the tax at the end of the third

month or in any month thereafter. To be effective for any month, the

request must be filed in a period of 20 days after the close of such month.

제74조【Refunds to Diplomatic Missions and International Organizations】Foreign diplomatic and consular missions, international organizations and

agencies of technical cooperation of other governments may apply for a

refund of the tax on those goods purchased locally that are listed on an

enumerated list which shall be determined by prakas of the Ministry of

Economy and Finance. The refund shall be granted only on the

certification by the chief of mission to the tax administration that the

goods are being bought for use in the exercise of the official function of


the relevant unit.

제75조【Liability for the Collection and Payment of Tax】The liability for the collection and payment of tax is as follows:

A taxable person or importer has the obligation to pay the tax imposed by

article 64 of this law with respect to every taxable supply in which the

taxable person or importer engages.

Special conditions for the liability of the purchaser for the tax where the

supplier is not engaged in business in the Kingdom of Cambodia or where

there are other obstacles to the collection of the tax from the supplier shall

be provided by sub-decree.

Any person making a supply of goods and services on behalf of the

owner, other than as an employee, and having control of the supply shall

be treated as a taxable person with respect to that supply.

제5절 Administrative Provisions

제76조【Registration】 The principles of registration shall be as follows

A taxable person as stated in article 59 of this law must complete

registration for the tax on value added within a period of 30 days of the

day on which the person becomes a taxable person. The rules and

procedures for registration shall be determined by sub-decree.

Where a person required to register fails to register the tax administration

may register that person from the time that the person should have been

registered. The person so registered shall be liable for all tax in article 64


of this law from the date person should have been registered.

Where a taxable person registered under this article expects not to be

classified as a taxable person for the current and succeeding year, such

person may apply for de-registration.

For a group of two or more related persons where one or more of those

persons is not a taxable person the tax administration may treat a taxable

person as registered in respect to all or part of the related economic

activities. Where none of the related persons is a taxable person the tax

administration may register one or more of those persons of the group in

respect to all or part of the related economic activities.

For registration purposes and with the approval of the tax administration,

for a group of taxable persons who are related as defined in article 56 of

this law, the activities of various members of the group may be treated as

the activities of one designated member. In any such case, each member of

the group must undertake to be jointly and severally liable for compliance

with the provisions of this chapter.

제77조【Value Added Tax Invoice】The principles for the value added tax invoice shall be as follows:

Any taxable person who makes a supply shall provide the purchaser a

serially numbered Value Added Tax Invoice.

The invoice required by paragraph 1 of this article with respect to any

supply shall have the title of “Value Added Tax Invoice” and shall contain

the following:

a. the name and registration number of the seller,


b. the date of issue of the invoice,

c. the name of the purchaser or purchaser's employee or agent,

d. the quantity, description and selling price of the goods or services,

e. the total value excluding the specific tax on certain merchandise and

services and the tax on value added,

f. the total taxable value if different from the amount in subparagraph e

of this paragraph,

g. the amount of the tax payable,

h. the date of supply of the goods or services if different from the date

of issue of the invoice.

A person cannot issue any invoice or other document indicating an amount

which claims to be tax on the supply of any goods or services unless such

person is a taxable person registered according to article 77 of this law,

and the goods or services supplied are taxable goods or services.

Without prejudice to any other penalties, where any invoice falsely claims

to be a Value Added Tax Invoice and shows that an amount of tax is

payable, the person issuing such invoice shall pay to the tax administration

within seven days of the date of issue of the invoice any amount shown

on the invoice whether or not such tax amount would otherwise be

properly payable.

In the case of sales at retail where most sales are not to a taxable person

the invoice as required in paragraph 1 of this article shall be considered

satisfied if the seller has provided a detailed cash register receipt or other

documentation which shall be determined by sub-decree.


In the case of an import, the customs Bill of Entry properly filled and

containing certification of the payment of the tax shall be used as the

control document for establishing eligibility for a tax credit.

제78조【Failure to Issue Value Added Tax Invoice】The failure to issue value added tax invoices shall be subject to penalties

as follows:

Without prejudice to any other penalties, if the tax administration can find

for a second time that an establishment of the a taxable person has failed

to issue the required invoice, the tax administration may lock and seal the

establishment for a specified period not to exceed 7 days.

If any establishment which has been closed under paragraph 1 of this

article, has committed again such an offense, such establishment may again

be closed for a specified period not to exceed 7 days.

제79조【Books, Records, and Information】The principles for the books, records, and information for the tax on value

added shall be as follows:

For the purposes of the provisions in this chapter the taxable person shall

keep copies of all invoices issued and all invoices received.

The taxable person shall properly record and preserve books and records of

every transaction made together with an account showing the amounts of

tax collected on his sales and the amount of tax paid on his purchases and

any adjustment to sales value or tax amount in a manner prescribed by the

tax administration.

The works referred to in paragraph 2 of this article shall be maintained


daily and totaled at the end of each month and a balance struck. The

taxable person shall prepare monthly a Value Added Tax Statement in the

manner prescribed by the tax administration.

The invoices, records and any other document relating to the tax shall be

kept in chronological order in a manner and at the place prescribed by the

tax administration for a period of at least 10 years after the completion of

the last transaction to which they pertain.

All documents and records required to be kept under this article and any

other documents and records pertaining to the business of the person shall

be made available for inspection by tax administration on demand.

제80조【Special Rules for Imports】The provisions of this chapter pertaining to imports shall be administered

by the Customs Department in a manner as provided by sub-decree.

제81조【Cessation of Business】The rules for the cessation of business shall be as follows:

Within 10 days upon ceasing to carry on the business for which the

taxable person is registered that person shall submit to the tax

administration a declaration on the prescribed form to which is attached

detailed information on sales and purchases since the last tax declaration

and provide details on all goods in stock on which tax has not been paid

or on which a tax credit has been received and shall pay any tax due.

The rules and procedures for winding up the business, for de-registration,

and the responsibilities of a legal representative shall be determined by

sub-decree.


제82조【Transfer of Business】The transfer of a business from one person to another person, in

accordance with the conditions to be provided by sub-decree, shall not be

subject to the tax on value added. The rule and procedures for the

notification of transfer, the registration of the person acquiring the business,

the responsibility of the person transferring the business, the responsibility

of the person acquiring the business, and the preservation of records shall

be determined by sub-decree.

제83조【Contracts Entered Into Before the Effective Date of this Tax】 The principles governing contracts entered into before the effective date of

this tax shall be as follows:

The tax imposed by article 55 of this law shall apply to taxable supplies

under contracts entered into before the effective date of this tax, if such

supplies take place on or after such date.

In the case of any taxable supply described in paragraph 1 of this article,

any value added tax recorded outside the contract shall be treated as

additional consideration for the goods or services purchased and as a legal

obligation of the purchaser to the seller.

제84조【Tax Credit for Stocks of Goods】The tax credit for stocks of goods shall be determined as follows:

Where a person is newly registered and on the date of registration has

stocks on which the tax on value added or the Tax on Turnover has

previously been paid, that person may apply to be allowed, by the tax

administration, a tax credit for the tax paid on that stock after the tax


administration has verified that any invoices or the copies of the bills of

entry for those goods are correct.

If satisfied to the correctness of such documents, the tax administration

may authorize a tax credit for those supplies made within 60 days prior to

the date of registration or the effective date of this law. Such a credit can

be taken in one or more declarations for this tax subject to such conditions

as the tax administration may impose.

제4장

Amendments to the Finance Act of 1994 and to the Amendments to the

Finance Act of 1995

제1절 Provisions for the change of the Specific Tax on Certain

Merchandise to the Specific Tax on Certain Merchandise and

Services

제85조

From the date of the promulgation of this law the Specific Tax on Certain

Merchandise of the amendment to the Finance Act of 1995 promulgated by

the Royal Kram No CS/RKM/0995/01 dated 01 September 1995 shall be

called the “Specific Tax on Certain Merchandise and Services” and a

number of articles shall be amended as stated in this chapter. Article 18 of

the above mentioned law shall be changed as follows:

30 percent for automobiles classified under the harmonized tariff heading

8703 with an engine displacement of more that 2000 cc. and spare parts

for those automobiles;


20 percent for petroleum products and automobiles classified under the

harmonized tariff heading 8703 with an engine displacement of up to 2000

cc. and spare parts for those automobiles;

10 percent for all types of beverages and tobacco products, hotel and other

entertainment services, and all types of motor vehicles and spare parts

classified under the harmonized tariff headings 8702, 8704.21 through

8704.90, 8706, 8708, 8714, and 8711 with engine displacements from 125

cc. upwards.

2 percent for the domestic sale of tickets for the transport by air of

passengers from inside of the Kingdom Cambodia to abroad, and

telecommunication services from inside the Kingdom of Cambodia to

abroad.

The phrase “the sales price recorded on invoice” in paragraph 2 of article

21 of the above mentioned law shall be changed to “the ex-factory sales

price recorded on invoice”. Add the paragraph as below to article 21 of

the above mentioned law: “for services supplied in the Kingdom of

Cambodia, the invoice price of the service supplied.” The phrase

“concerning merchandise produced” in paragraph 2 of article 22 of the

above mentioned law shall be changed to “concerning merchandise

produced and services supplied”.

Add the paragraph as below to article 23 of the above mentioned law: "the

supplier for services supplied in the Kingdom of Cambodia.”

Add the paragraph as below to article 24 of the above mentioned law:

“For telecommunication and transport services in the Kingdom of

Cambodia a separate register containing the date and value of services

supplied from points inside of the Kingdom of Cambodia to points outside


of the Kingdom of Cambodia.”

제2절 Provisions for the Change of the Tax on Turnover

제86조

The Tax on Turnover as stated in the Finance Act of 1994 promulgated by

the Royal Kram No 02NS dated 28 December 1993 shall be changed as

follows.

Delete paragraph 2 of article 39 of the above mentioned law.

The phrase “value out of customs.” in article 46 of the above mentioned

law shall be changed to “value inclusive of customs duty and the specific

tax on certain merchandise and services.”

Add the paragraph as below to article 47 of the above mentioned law:

“The Tax Department may collect consumption tax and apply penalties on

any good being offered for sale within the territory of the Kingdom of

Cambodia for which the seller cannot provide adequate documentation that

the consumption tax was paid at the time of import.”

Add the paragraph e. as below to article 49 of the above mentioned law:

“From 1 July 1997 all taxpayers shall:· use the time of supply rule as

stated in article 62 of this law which provides for the tax on value added

to determine the date on which tax becomes a debt of the taxpayer

towards the State.

issue invoices in accordance with the rules and procedures as stated in

articles 63 of this law which provides for the tax on value added;

be considered as having obstructed the implementation of tax provisions


and subject to penalties under article 133 of this law in the case of

non-compliance with article 49 paragraph e.”

To the Amendments to the Finance Act of 1995, shall be added one

paragraph to article 33: “From 1 January 1998:

taxpayers under the real regime system of taxation shall not be subject to

the tax on turnover;

taxpayers under the other regime systems of taxation shall be subject to the

tax on turnover rate at the of 2 percent;

articles 44, 45, 46, 47, and 48 of the Finance Act of 1994 and article 37

of the Finance Act of 1995 are repealed.”

제5장

Provisions on Tax Rules and Procedures


제87조【Object】By the provisions of this chapter there shall be establish the rights and

obligations of the taxpayer and the tax administration, procedures for the

review of tax paid, procedures for resolving disputes, tax penalties.

The provisions of this chapter apply to all taxes unless a specific tax

provides otherwise.

제88조【Definitions】For the purpose of this chapter:

The term “tax” means any direct or indirect tax.


The term “person” means a physical person or a legal person.

The term “taxpayer” means a person obligated to pay tax.

The term “tax administration” means the organization of the Tax

Department.

The term “tax declaration” means documents that tax provisions require a

taxpayer or withholding agent to fill in under the conditions as stated in

this law.

The term “withholding agent” means the person that tax provisions require

to withhold and to pay taxes to the budget on behalf of the third person.

The term “economic activity” means the regular or continuous or from

time to time activity of a person whether or not for profit in the supply of

or intent to supply goods or services to other persons for the purpose of

obtaining a benefit.

제89조【International Treaties】Provisions of international treaties related to taxation which have been

ratified by the National Assembly shall take precedence over provisions of

this law.

제90조【Language Used in Tax Declarations and Tax Documents】All tax declarations as well as documents and correspondences necessary

for tax assessment, tax collection and enforcement of tax law or involved

in other procedures in the determination of tax shall be made in Khmer

language.

제2절 Rights and Obligations


제91조【Rights and Obligations of the Taxpayer】The rights and obligations of the taxpayer shall be as follows:

The taxpayer has the rights as follows:

a. to be considered as confidential and used only for the purposes

specified in tax provisions all information related to his activities

which are provided to the tax administration as stated in article 94 of

this law;

b. to regularly receive information concerning the process of tax system

and procedure in tax assessment as stated in articles 96 and 118 of

this law;

c. to receive information about one’s own rights including the rights to

appeal as stated in articles 118 and 122 of this law;

d. to appeal as stated in this law to every decision made by the tax

administration as stated in articles 118 and 122 of this law;

e. to pay no more tax than what is required by tax provisions as stated

in article 107 of this law.

The taxpayer has the obligations as follows:

a. to register with the tax administration as stated in article 101 of the

law;

b. to submit the tax declaration and provide information as required by

tax provisions as stated articles 98 and 104 of this law;

c. to pay taxes according to the schedule as stated in tax provisions;

d. to maintain books of account, supporting documents, and other

documents and to show them to the tax administration as stated in tax


provisions and article 98 of this law;

e. to present oneself to the tax administration according to the date as

stated in the letter of notification of the tax administration as stated in

article 99 of this law;

f. to pay various taxes, additional taxes, and interest as determined by

the tax administration according to the date as stated in the tax

provisions or as notified by the tax administration in writing as stated

in tax provisions and articles 107, 130, 131, and 132 of this law.

제92조【Powers and Obligations of the Tax Administration】The power of the tax administration includes the following :

to assess the tax base of the taxpayer or the withholding agent as stated in

articles 116 and 117 of this law;

to request the presence of the taxpayer or the withholding agent as stated

in article 99 of this law;

to determine the necessary books, documents, and supporting documents

that the taxpayer or the withholding agent must maintain and provide to

the tax administration as stated in articles 98 and 100 of this law;

to require the taxpayer or third person to provide information related to the

taxpayer or withholding agent as stated in article 99 of this law;

to enter the residence or the business establishment of the taxpayer, the

withholding agent, or a third person to obtain information related to the

taxpayer or the withholding agent as stated in article 100 of this law;

to receive from state institutions information concerning or related to the

taxpayer or the withholding agent as stated in article 116 of this law;


to apply recovery measures to the taxpayer or the withholding agent when

the person fails to pay various taxes, additional taxes, and interest as

required by this law as stated in articles 109 through 115 of this law;

to predetermine transactions between related taxpayers as stated in tax

provisions.

The tax administration has the obligations as follows:

to collect taxes, additional taxes and interest as stated in article 93 of this

law;

to maintain confidentiality of information that the taxpayer or a third

person has provided and communicate this information only to the person

as determined by tax provisions as stated in articles 94, 128 and 138 of

this law;

to provide information to the taxpayer or to the withholding agent to

ensure proper implementation of tax provisions as stated in article 96 of

this law;

to refund or credit overpaid taxes as stated in tax provisions;

to provide a letter of notification for tax assessment to the taxpayer or to

the withholding agent as stated in articles 116 through 118 of this law;

제3절 Tax Administration

제93조【Responsibility for Tax Administration】The institutions responsible for the administration of tax provisions are as

below:

the Tax Department of the Ministry of Economy and Finance;


other institutions of the Royal Government which tax provisions have

empowered.

The tax administration has the obligation to collect taxes and apply

penalties as determined by tax provisions and to appeal to the court in the

case of violations of law.

제94조【Confidentiality of Tax Information】The tax administration and every person who is or has been official and

agent of the tax administration must keep confidential the information

pertaining to the taxpayer that they have received during their official

performance of their duty and can provide the information only to the

person that this article allows.

The official and the agent of the tax administration can provide information

related to the taxpayer only to:

an official and other agent of the tax administration at the time and for the

purpose of carrying out the duties according to the tax provisions;

the criminal authority for the purpose of laying charges for tax violations;

the court in the stage of ruling in order to assess the tax of the taxpayer

that must be paid or the responsibility for the violation of the tax

provisions;

the tax authority of another country in accordance with the international

agreement.

The person who receives information from another who is authorized to

provide the information as stated in paragraph 2 of this article must keep

the confidentiality of that information as determined in this article except


for a minimum level for which it is necessary to provide the information.

The information related to the taxpayer can be provided to another person

if there is written accord from the taxpayer.

제95조【Delivery of Information to the Taxpayer】A letter or notification that the tax administration provides to the taxpayer

shall impose an obligation on the taxpayer to the tax administration only

when that letter or notification is made in written form and is delivered to

the taxpayer.

When the tax provisions require the tax administration to notify a person

in writing, that letter of notification shall be considered as correctly

delivered only if that letter has been delivered directly to that person or

sent by registered mail to the legal address of that person.

The date of a notification or other documents is the date of direct delivery

to the person. In the case where the letter of notification is sent by

registered mail the date of notification is the date of the stamp on the

registered letter of bureau of post from which the registered letter is

received by the taxpayer.

The letter of notification shall be considered correctly delivered and

received if the conditions of paragraph 2 of this article are satisfied even if

the person so notified refuses direct delivery or to accept registered mail.

Where the address of a person has changed and the person has failed to

notify the tax administration of the change, the letter of notification sent to

the last known address shall be considered correctly delivered and received.

제96조【Publicity and Explanation of Tax Law】


The Tax Administration must prepare short explanatory booklets about the

important contents of each tax.

For a tax that the tax administration determines as advisable to explain and

to guide, the local tax officials must arrange to educate those taxpayers so

that they understand their obligations and rights.

제97조【Incentives for the Efficient and Effective Collection of Tax】The Ministry of Economy and Finance shall establish an incentive system

for officials and agents of the tax administration. The procedures for the

operation of the incentive system shall be determined by prakas.

제98조【The Keeping of Financial and other Supporting Documents】The taxpayer must keep books of account, supporting documents, and other

financial documents as determined by the tax provisions and must submit

these books and documents to the tax administration for inspection when

requested.

As to the taxpayer who has no obligation to keep books of account

according to the General Chart of Accounts of the Kingdom of Cambodia,

he must keep a journal with chronological recording of all income and

expenses pertaining to the business in line with a form prescribed by tax

administration.

The person who must keep books of account, documents, or journals that

are prescribed by the tax provisions or other provisions, must preserve

these books or documents for a period of 10 years starting from the end

of the tax year.

An invoice shall be issued for every transaction between the taxpayer and


another person. The rules and the content of the invoice shall be

determined by sub-decree.

The taxpayer shall correctly record the details of the invoice in the journals

of account.

제99조【Right to Receive Information】For the purpose of determining the tax that any person must pay or for the

purpose of collecting taxes, the tax administration can issue a letter of

notification to the taxpayer or a third person:

to provide information related to the taxpayer as stated in the letter of

notification such as information on suppliers, clients, or bank accounts;

to present oneself at the time and place designated in the letter of

notification for the purpose of showing or providing information,

documents, or data that are in the possession of the person and that are

clearly stated in the letter of notification.

In addition to the information required as stated in paragraph 1 of this

article, the letter of notification must contain the name and the

identification number of the taxpayer (if available) and the signature of the

tax administration issuing the letter of notification.

제100조【Power of Investigation (without an advanced letter of notification)】For each inquiry for which a letter of mission is issued, the tax

administration has the right to enter the business establishment, the place

that is considered to be the business establishment, the place that is open

to the public, or other places for the purpose of assessing the tax of any

person that must be paid or for the purpose of collecting taxes:


during the business hours;

any time according to the condition and reasons stated in the warrant

issued by a judge.

The tax administration that has entered legally the place as stated in

paragraph 1 of this article can:

compile or copy documents that are in that place;

confiscate documents or other evidence that can become information for

assessing the tax of a person that must be paid;

install different control instruments or seal goods if they are related to any

application of tax;

inventory assets, raw materials, work in progress, finished products, and all

other stock.

The tax administration can request a banking institution in the Kingdom of

Cambodia to provide information about the taxpayer’s account in the bank.

When making its inquiry on entry the tax administration must demonstrate

the proper behavior and avoid any possible damage to the honor or the

business of the taxpayer. In any case, the on site inquiry shall not be more

than what is necessary.

제101조【Requirement to Register】A person must register with the tax administration within 15 days after the

person begins economic activity.

A person shall inform the tax administration within 15 days of any change

in the address, form, name, or object of the business, the transfer or

cessation of the business, the leadership or the person in charge of tax


matters of the enterprise.

제102조【Certificate of Registration and Tax Identification Number】When the registration is complete the tax administration shall issue a

certificate of registration which will include the tax identification number

of the person. This identification number shall be used on all tax related

documents.

All departments under the Ministry of Economy and Finance shall use the

identification number of this article. All contracts with government

institutions must bear the tax identification number to be considered valid.

제103조【The Right of the Tax Administration to Register a Taxpayer】The tax administration has the right to register a person who is required

by law to be registered and who has failed to register. In this case, the tax

administration can determine the effective date of registration.

제4절 Tax Declarations

제104조【Preparation and Submission of the Tax Declaration】The taxpayer or withholding agent must submit a tax declaration to the tax

administration according to the form, the time and the place determined by

the tax administration.

The tax declaration must be signed by the taxpayer or his legal

representative.

제105조【Preparation and Submission of the Information Declaration and

other Documents】


Any person who makes payments to another person must submit to the tax

administration an information declaration about that payment in a manner

as prescribed by the tax administration.

제106조【The Taxpayer’s Representative】The person who is the representative of the taxpayer, must have on behalf

of the taxpayer, the right to:

submit tax declarations;

show reports and various correspondences;

pay taxes as prescribed by the tax provisions;

make protests and appeals;

perform all obligations for which the taxpayer is held responsible under tax

provisions.

The taxpayer can transfer rights in written form to another person to carry

out activity on his behalf in matters related to taxes with the rights and

obligation as stated in paragraph 1 of this article. The taxpayer can set

limits on this transfer of right.

The tax administration can require the person who acts on behalf of the

taxpayer on the basis of the transfer of right to submit evidence in written

form of this transfer of right.

The taxpayer shall be directly responsible for every activity of the person

who is his legal representative or of the person who has received the right

transferred from him until the time when the tax administration receives

the confirmation in written form from the taxpayer about the cancellation

of that transfer of right.


The person who is the representative of the taxpayer shall register this

relationship with the tax administration within 15 days from the date that

the relationship was established.

제5절 Collection of Taxes

제107조【Payment of taxes】The payment of taxes shall be as follows:

Tax is due and payable within the period of time that tax provisions

require for the submission of a tax declaration.

A tax debt is due and payable within 30 days after a letter of notification

for tax collection is delivered.

A tax debt is due and payable within 3 days after delivery of a letter of

notification for tax collection as provided in paragraph 4 of article 116 of

this law.

The Minister of Economy and Finance shall establish by prakas rules and

procedures by which:

a. to schedule the collection of a tax debt to avoid the risk of a loss

from non-collection;

b. to consider a tax debt as a non-collectable tax.

제108조【Liability of Directors, Managers, or Owners】If the directors or managers or owners of an enterprise know or

intentionally cause the enterprise not to declare or to under declare tax in

violation of the tax provisions or not to pay withheld tax to the tax

administration, those directors or managers or owners are personally liable


for the taxes to be paid.

제6장 Power of the Tax Administration in Tax Collection

제109조【Rights on the Properties of Taxpayers】If any person who is obligated to pay tax as required by tax provisions,

neglects or refuses to pay tax after a reminder letter of notification for tax

collection is properly delivered the tax administration shall have a lien on

that person’s properties in accordance with the tax debt.

The lien on the taxpayer’s properties is born on the date the reminder

letter of notification for tax collection is delivered to the taxpayer as stated

in article 95 of this law.

If various conditions of this article are correctly satisfied, the lien on the

properties as stated in paragraph 1 will have validity and priority over all

other liens existing before or after that lien on the taxpayer’s property.

Any person can make a protest to the tax administration requesting the

removal of the lien on his own property as stated in paragraph 1 of this

article by alleging an error in imposing that right.

If the tax administration has determined that the imposition of the lien on

that property was in error, the tax administration must issue a certificate

confirming the removal of the lien on the property within 10 days after the

determination together with a statement in the certificate that the imposition

of the lien was erroneous.

제110조【Reminder Letter of Notification for Tax Collection】The tax administration must send a reminder letter of notification for tax


collection to the taxpayer at least 15 days before proceeding with any

recovery measure.

제111조【Confiscation】The confiscation of the taxpayer’s properties shall be as follows:

If the taxpayer fails to pay the tax debt within 15 days after receiving the

reminder letter of notification for tax collection, the tax administration can

confiscate the taxpayer's properties to guarantee the payment of the tax

debt as well as the expenses for the collection of the tax. For the purpose

of this law the term “confiscation” means the confiscation by all means

and the sale of the taxpayer’s properties by the tax administration but the

confiscation of properties shall not exceed the tax debt and expenses for

the collection of the tax debt.

The person holding or administering the taxpayer’s properties confiscated

by the tax administration under paragraph 1 of this article can not return

those properties to the taxpayer or use those properties to make various

payments except for payments that tax administration has authorized.

The tax administration can implement the confiscation of the taxpayer’s

properties which are held or administered by another person 15 days after

notifying the person holding or administering the properties.

The person who is holding or administering such confiscated properties,

must surrender those properties or pay taxes, additional taxes, interest, and

expenses for the collection of taxes to the tax administration, except for

such part of properties which are under the proceedings of liquidation of

the business activity.

Any person who fails to surrender property, as stated in paragraph 4 of


this article, is responsible in the amount of the value of those properties

but not in excess of the amount which is the object of that confiscation.

Any person who has complied with the requirements in paragraph 2 and 4

of this article shall be released from any responsibility to the taxpayer or

third persons on the property, tax amounts, or other obligations transferred

to the tax administration.

If the tax administration has a sound basis to believe that the collection of

taxes can suffer, the tax administration can require the taxpayer to pay tax

immediately and if the taxpayer does not comply with this requirement can

proceed with the immediate confiscation of the taxpayer’s properties.

Such personal property as determined by sub-decree is exempt from the

confiscation.

The sale of the confiscated properties must be carried out by auction.

Expenses incurred from this sale are the charge of the taxpayer.

제112조【Protection of the Taxpayer】The properties to be confiscated by this law must be confiscated, held, and

accounted for only by the tax administration. Other institutions of the

government by themselves cannot use this law to confiscate or to hold

those properties. If there is sale of properties confiscated by this law, any

part of the proceeds, which are in excess of the tax liability of the

taxpayer under this law, must be returned to the owner of those properties.

제113조【The Freezing of Bank Accounts】The confiscation in article 111 of this law may include also the freezing of

the taxpayer's account at the bank by the tax administration's letter of


notification which goes into effect immediately upon delivery of that letter

to the bank.

Under this notification for the freezing of bank accounts, the bank cannot

open new accounts for this same taxpayer and cannot make payments from

the accounts, except for the payments prescribed by the tax administration

for settling the taxes to be paid, interest, and other additional taxes.

The frozen bank accounts can only be reopened with a letter of notification

from tax administration.

The bank that does not comply with the letter of notification as described

in paragraph 1 of this article, shall be responsible to the tax administration

to the extent of the amounts in the taxpayer’s account at the time when

the letter of notification is delivered.

제114조【Stopping Export-Import Operations】The confiscation in article 111 of this law may include stopping

export-import operations. Stopping export-import operations means the

distraint by the customs administration of imported goods to be sent to the

taxpayer and the goods to be exported by the taxpayer, under a letter of

notification from the tax administration which takes immediate effect upon

delivery of that letter to the customs administration.

The tax administration can confiscate and sell the taxpayer’s goods which

are distrained by the customs administration according to the conditions as

stated in article 111 of this law.

The release of export-import operation from the stopping shall be

implemented under a letter of notification from the tax administration.


Goods distrained by the custom administration that do not belong to the

taxpayer shall be released from this distraint with the approval from the

tax administration.

제115조【Order Nullifying Permit and License】The confiscation in article 111 of this law can include the issue of a letter

of notification by the tax administration to the competent authorities

requesting them to nullify various permits and licenses of the taxpayer to

implement an activity.

제7절 Tax Assessment

제116조【Assessment of Tax】The tax amount shall be assessed as follows:

In the case where the taxpayer’s tax is paid through the withholding

method and the taxpayer does not have the obligation to make the tax

declaration, the taxpayer’s assessment of tax shall be the assessment of the

tax amount withheld in the calendar year.

In the case where the taxpayer or withholding agent has the obligation to

submit a tax declaration, the taxpayer’s or withholding agent’s assessment

of tax shall be the assessment of tax that the taxpayer or withholding agent

has calculated on the tax declaration submitted to the tax administration.

In the case where the taxpayer or withholding agent has the obligation to

submit a tax declaration but does not do so, does not maintain proper

records of account or other documents as required, or does not provide the

necessary information to the tax administration to properly determine tax,

the taxpayer’s or withholding agent’s assessment of tax shall be the


unilateral tax assessment made by the tax administration and delivered to

the person. The unilateral tax assessment shall be based on:

a. information mentioned in various tax declarations or in other

documents submitted by the taxpayer to the tax administration;

b. information mentioned in an information declaration;

c. other information received by the tax administration.

When there is a basis indicating that the collection of tax can suffer, the

tax administration may assess tax on the taxpayer at any time.

제117조【Tax Re-Assessment and Period of Tax Re-Assessment】The tax re-assessment and period of tax re-assessment shall be as follows:

In the case of a tax assessment based on paragraph 1 of article 116 of this

law, the tax administration can re-assess the tax within three years

following the calendar year in which the withholding took place.

In the case of a tax assessment based on paragraph 2 and 3 of article 116

of this law, the tax administration can re-assess the tax in one of the

periods of time as below:

a. within 3 years after the date the tax declaration was submitted;

b. within 10 years after the date the tax declaration was required to be

submitted if there is evidence of the obstruction of the implementation

of tax provisions;

c. at anytime with the written consent of the taxpayer.

The taxpayer or withholding agent may request to amend a tax declaration

within three years of the filing date of the tax declaration in paragraph 2


of article 116 of this law, on the basis of an error or an oversight made

by the taxpayer in the original tax declaration. If the amended tax

declaration results in a refund or credit of tax, the tax administration has

the right to do a verification under established tax verification procedures.

The taxpayer or withholding agent can request the tax administration to

amend a tax re-assessment within 3 years of the date the tax administration

made the tax re-assessment on the basis of additional information that was

not available to the taxpayer or the tax administration at the time of the

tax re-assessment.

Where a taxpayer or withholding agent amends his own tax declaration or

requests the tax administration to amend a tax re-assessment, the time

limitations for tax re-assessment under paragraphs 1 and 2 of this article

will apply from the date the amended tax declaration was submitted or

from the date the tax administration amends the tax re-assessment.

제118조【Procedure for Tax Re-Assessment】The re-assessment shall proceed according to procedures as follows:

The tax administration shall provide a letter of notification for tax

re-assessment to the taxpayer.

The taxpayer has 30 days to answer the tax re-assessment to the office of

the Tax Department responsible for the tax re-assessment. Within that

period, taxpayer can accept or dispute the tax re-assessment. The taxpayer

shall be considered to have accepted the tax re-assessment if he fails to

answer.

Where there is a dispute over the tax re-assessment, the taxpayer may file

a protest with the Director of the Tax Department according to the


procedures as stated article 120 of this law.

The office of the Tax Department responsible for the tax re-assessment

shall forward the results of the tax re-assessment to the tax collection

office within a period of 30 days after the issue of the letter of

notification for tax re-assessment.

제119조【Burden of proof】When the taxpayer fails to maintain sufficient documents or fails to

provide sufficient information, the tax administration has the right to assess

tax on the taxpayer on the basis of any precise information available to the

tax administration. The burden of proof that the tax as determined by the

tax administration is incorrect is on the taxpayer.

When there is clear difference between the taxable income or the income

reported by the taxpayer and the purchase of assets or other things which

make the taxpayer’s expenditure conspicuous, the tax administration has the

right to assess tax on the basis of the estimated income appropriate for the

amount of expenditures to buy the assets or other things that are

conspicuous. The burden of proof that the tax as determined by the tax

administration is incorrect is on the taxpayer.

제8절 Settlement of the Taxpayer’s Protest

제120조【Rules for Administrative Protests】The rules for the settlement of the taxpayer’s protest on tax issues shall be

as follows:

A taxpayer who is not satisfied with the tax re-assessment or other

decision made by the tax administration can file a protest with the Director


of the Tax Department. The protest must be limited to facts or other

information contained in the tax re-assessment or the decision or the

procedures of the tax re-assessment.

The administrative protest must be made in writing according to the form

as stated in the article 121 of this law, and must be submitted to the tax

administration within 30 days after the day the taxpayer receives the letter

of notification for tax collection from the tax administration.

The administrative protest does not relieve the taxpayer of any obligation

to pay various taxes, additional taxes, and interest as specified in the letter

of notification for tax collection.

제121조【Contents of the Administrative Protest by the Taxpayer】An administrative protest can only be accepted if the letter of protest has

the contents as below:

identification number of the taxpayer who makes the letter of protest, if

available;

reference to the assessment, decision, or results which are the objects of

the letter of protest;

facts or acts which are objects of the letter of protest;

reasons of the protest;

date and signature of the taxpayer and signature of the taxpayer’s

authorized representative if necessary.

제122조【Decision by the Tax Administration】The tax administration must issue a new decision within 60 days after the


date the letter of protest is received to confirm the correctness or

incorrectness, in whole or in part, of the tax assessment or other decision

that the taxpayer disputes. The tax administration shall also state the basis

of this decision.

If the taxpayer does not accept this new decision of the tax administration

he can file a letter of protest to the Committee of Tax Arbitration within a

period of 30 days.

제123조【Committee of Tax Arbitration】The organization and functioning of the Committee of Tax Arbitration shall

be determined by sub-decree upon proposition of the Minister of Economy

and Finance.

제124조【Appeal to the Court】The taxpayer has the right to appeal to the competent court against the

decision of the Committee of Tax Arbitration within a period of 30 days

after receiving notification of that decision.

The taxpayer must deposit in the national treasury an amount of money

equal to the taxes, additional taxes, and interest under dispute and as

assessed by the tax administration before filing the appeal to the court.

제9절 Violations of Tax Provisions

제125조【Negligence】The taxpayer or withholding agent is considered negligent if the amount of

tax paid is less than the amount of tax as determined by tax provisions by

no more than 10 percent.


The taxpayer or withholding agent is considered negligent if they fail to

file a tax declaration or to pay tax at the date required by law.

제126조【Serious negligence】The taxpayer or withholding agent is considered seriously negligent if the

amount of tax paid is less than the amount of tax as determined by tax

provisions by more than 10 percent.

제127조【Tax Evasion】Tax evasion is the willful, knowing, or systematic and repeated violation of

tax provisions with the intention of reducing or eliminating the tax amount

required by tax provisions to be paid.

Shall be considered also as tax evasion any serious negligence as stated in

article 126 of this law which is committed on:

two separate occasions within a period of three calendar years;

three or more separate occasions in any period of time.

제128조【Obstructing the Implementation of Tax Law】Obstructing the implementation of tax provisions includes:

In the case where the person:

a. fails to maintain proper records of account and other documentation or

fails to issue invoices on transactions;

b. fails to allow the tax administration access to records of account and

other documents;

c. fails to register with the tax administration;


d. fails to notify the tax administration of any change in the registration

as stated in this law;

e. makes or furnishes fraudulent records, documents, reports, or other

information;

f. conceals or deliberately destroys accounting papers, records,

documents, reports or other information;

g. attempts to obstruct the assessment or the collection of taxes;

h. fails to submit a nil tax declaration within 30 days of the date

required by law;

i. willfully supports any of the above acts.

In the case where an official of the government:

a. discloses confidential information without authorization;

b. attempts to obstruct the assessment and the collection of taxes;

c. willfully supports any of the above acts.

제129조【Criminal violation of Tax Law】Without prejudice to other administrative penalties a person who has

engaged in tax evasion activities as provided in article 127 of this law, or

obstructed the administration of the tax system as provided in article 128

of this law shall have committed a criminal violation of tax provisions.

제10절 Additional Tax

제130조【Additional tax】Additional tax must be applied to violations of tax provisions.


The additional tax for the underpayment of tax or the late payment must

be calculated separately from the additional tax for the obstruction of the

implementation of tax provisions.

In the case of the underpayment of tax the additional tax and interest shall

be due and payable in the same manner as the underpaid tax amount.

In any case, the implementation of additional tax shall not affect the

implementation of penalties for criminal violation of tax provisions.

제131조【Additional Tax for Underpayment of Tax】To a person who is negligent, additional tax shall be 10 percent of the

amount of the underpaid tax plus 2 percent interest on the amount of the

underpaid tax for each month or part of a month that the amount of the

underpaid tax is not paid.

To a person who is seriously negligent, additional tax shall be 25 percent

of the amount of the underpaid tax plus 2 percent interest on the amount

of the underpaid tax for each month or part of a month that the underpaid

tax is not paid.

In the case of a unilateral tax assessment, additional tax shall be 40

percent of the amount of the underpaid tax plus 2 percent interest on the

amount of the underpaid tax for each month or part of a month that the

underpaid tax is not paid.

Interest shall not be applied during the period of tax re-assessment under

article 118 of this law or within 30 days after delivery of the letter of

notification for tax collection.

제132조【Additional Tax for Late Tax Payment】


To a person who fails to pay tax by the due date, additional tax shall be

imposed at the rate of 10 percent of the amount of the late tax payment

plus 2 percent interest on the amount of the late payment for each month

or part of a month that the tax amount is not paid.

Where a person fails to pay tax within 15 days after receiving a

reminder letter of notification for tax collection, additional tax shall be

imposed at the rate of 25 percent of the amount of the late tax payment

plus 2 percent interest on the amount of the late tax payment for each

month or part of a month that the tax amount is not paid. In the case of a

unilateral tax assessment for the non-submission of a tax declaration,

additional tax shall be 40 percent of the amount of the tax assessed plus 2

percent interest on the amount of the tax assessed for each month or part

of a month that the tax amount is not paid.

Late interest shall be calculated from the first day of the month following

the month in which the tax must be paid. For the tax on profit the late

interest shall be calculated from the first day of the following month for

which the period for the filing of the declaration of the annual result has

already expired.

The additional tax for the late payment of tax on means of transport shall

be 100 percent of the tax that must be paid.

제133조【Additional Tax for the Obstruction of the Implementation of Tax

Law】For the obstruction of the implementation of tax provisions the additional

tax shall be as below for each act:

two million riels for a person or a taxpayer or a withholding agent under


the real regime system of taxation or a government official;

five-hundred thousand riels for a taxpayer or a withholding agent under the

simplified or estimated regime system of taxation.

제11절 Criminal Violations

제134조【Power to Sue for Criminal Charges】Except for violations stated in the articles 139 and 140 of this law, legal

action to seek prosecution for criminal violations of tax provisions, shall be

made by the Director of the Tax Department with the approval of the

Minister of Economy and Finance.

제135조【Tax Evasion】Without prejudice to any other penalties, a director or manager or owner

of an enterprise or a person entrusted with a responsibility for an

enterprise who commits an act of tax evasion as stated in article 127 of

this law shall be liable to pay a fine from ten million riels to twenty

million riels and to imprisonment from 1 year to 5 years or both.

제136조【Obstruction of the Implementation of Tax】Without prejudice to any other penalties, any person who commits acts

obstructing the implementation of tax provisions as stated in article 128 of

this law shall be liable to a fine from five million riels to ten million riels

and to imprisonment from 1 month to 1 year or both.

제137조【Aiding or Abetting】Any person who deliberately aids or abets another person to commit

criminal violations to this law, or deliberately advises or induces another


person to commit such violation, shall be guilty and liable to the same

penalty as if he has committed the violation himself.

제138조【To reveal the Confidentiality】Without prejudice to any other penalties, any person who violates the

article 94 of this law shall be guilty of violation of law and liable to a

fine from five million riels to ten million riels and imprisonment from 1

month to 1 year or both.

제139조【Violations by the Tax Officials】Any person who has been assigned to implement tax provisions and who

has deliberately committed act as below shall be guilty of a violation of

the law and liable for a fine from five million riels to ten million riels or

imprisonment from 1 month to 1 year or both:

withholding an amount of tax for his own use or for other uses not

mentioned in the tax provisions;

submitting incorrect reports of the tax amount that he has collected or has

received;

using his position as tax official to obtain money or other benefits from

the taxpayer or other person;

collecting or attempting to collect tax without authorization.

Any person who has been assigned to implement tax provisions and who

has deliberately requested an amount more than is allowed by law shall be

punished for a violation of law according to the criminal law in force.

Any person who has been assigned to implement tax provisions and who


has deliberately requested or accepted bribes shall be punished for bribe

taking according to the criminal law in force. The person making the bribe

shall be punished for offering bribes according to the criminal law in

force.

제140조【Compensation for Misconduct or Mistake】If the taxpayer believes that he has suffered financial loss or personal

injury from the improper or illegal activities of the tax administration, the

taxpayer can sue for compensation for those losses or injuries to court

within three years following the date of the last financial loss or personal

injury.

제6장

Closing Provisions

제141조

All provisions contrary to this law shall be abrogated.

제142조

This law is promulgated urgently.

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.

Phnom Penh, January 8, 1997

President of the National Assembly