Monthly Tax Return
Address
Phone
St 284, Olympic, Boeng Kengkorng.
lbcsaleinfo@gmail.com
089 888 378/ 093 888 797
Monthly Tax Return
Common Taxes Faced By Trading Company
![Monthly Tax Return 8 value added](https://lbcbiz.com/wp-content/uploads/2021/10/value-added-1024x554.jpg)
Value Added Tax (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.
![Monthly Tax Return 7 Income tax 2020 21](https://lbcbiz.com/wp-content/uploads/2021/10/Income-tax-2020-21-1024x576.png)
Prepayment Tax on Income (PToI)
Prepayment of Tax on Income (PToI) is equal to 1% of monthly turnover including all taxes except VAT.
![Monthly Tax Return 6 adding fringe benefits](https://lbcbiz.com/wp-content/uploads/2022/11/adding-fringe-benefits.png)
Tax on Salary and Fringe Benefits
A Cambodian resident taxpayer’s worldwide salary (Cambodian and Foreign sources) will be subject to Cambodian Tax on Salary.
![Monthly Tax Return 5 Calue added tax 2](https://lbcbiz.com/wp-content/uploads/2021/10/Calue-added-tax-2.jpg)
Withholding 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.
![Monthly Tax Return 4](https://lbcbiz.com/wp-content/uploads/2022/11/excisttaxsceneraios.jpg)
Special Tax on Certain goods and services (SPT)
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.
![Monthly Tax Return 3 jpeg optimizer man cunting stack coins](https://lbcbiz.com/wp-content/uploads/2022/11/jpeg-optimizer-man-cunting-stack-coins-1024x682.jpg)
Public Lighting Tax (PLT)
PLT is a monthly tax that imposed on the distribution in Cambodia of imported and locally-produced alcoholic and tobacco or cigarettes products.
![Monthly Tax Return 2 img 8ab721b00b21baa4e68d267e626df59837402](https://lbcbiz.com/wp-content/uploads/2022/12/img_8ab721b00b21baa4e68d267e626df59837402-1024x576.jpg)
Accommodation Tax (ACCT)
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.
![Monthly Tax Return 1 e invoicing trends challenges](https://lbcbiz.com/wp-content/uploads/2022/11/e-invoicing-trends-challenges.png)
Using Invoices
Medium and large taxpayers must keep invoices for at least 10 years, and small taxpayers are at least 3 years.