Medium and large taxpayers must keep invoices for at least 10 years, and small taxpayers are at least 3 years.

Accommodation Tax is a monthly tax that is imposed on the supply of accommodation services at a rate of 2% of the taxable value inclusive of all taxes except ACCT and VAT.

PLT is a monthly tax that imposed on the distribution in Cambodia of imported and locally-produced alcoholic and tobacco or cigarettes products.

SPT is a monthly tax that is imposed on some locally produced and imported products and services. The local taxpayer producing or supplying these merchandises or services is responsible for paying this tax.

Withholding tax is imposed on the income of the recipient of the payment, while a payer is obligated to withhold and remit it to the tax authority. It is due when the expense is paid or recorded in the accounting records of the payer.

A Cambodian resident taxpayer’s worldwide salary (Cambodian and Foreign sources) will be subject to Cambodian Tax on Salary.

Prepayment of Tax on Income (PToI) is equal to 1% of monthly turnover including all taxes except VAT.

Value Added Tax (VAT) is a type of consumption tax that is levied on Goods and Services at each level of production and services.