Archive for the ‘Taxation’ Category


ពន្ធលើអចលនទ្រព្យ ត្រូវបានរដ្ឋាភិបាលកម្ពុជាចាប់ផ្តើមអនុវត្ត កាលពីឆ្នាំ២០១១កន្លងទៅ។ ពន្ធលើអចលនទ្រព្យត្រូវបានបង្កើតឡើង ដោយច្បាប់ ស្តីពីហិរញ្ញវត្ថុសម្រាប់ការគ្រប់គ្រងឆ្នាំ២០១០ (ច្បាប់ចុះថ្ងៃទី៩ ធ្នូ ២០០៩) ដើម្បីជាប្រយោជន៍ដល់ថវិការដ្ឋបាលថ្នាក់ក្រោមជាតិ (រាជធានី ខេត្ត ក្រុង ស្រុក ខណ្ឌ ឃុំ សង្កាត់)។ ខាងក្រោមនេះ គឺជាសំណួរ-ចម្លើយជុំវិញការគណនាប្រាក់ពន្ធអចលនទ្រព្យ។

សំណួរទី១-តើអចលនទ្រព្យប្រភេទណាខ្លះ ដែលត្រូវជាប់ពន្ធ?

ជាគោលការណ៍ ពន្ធលើអចលនទ្រព្យមានវិសាលភាព នៅទូទាំងព្រះរាជាណាចក្រកម្ពុជា។ ក៏ប៉ុន្តែ ជាជំហានដំបូង ច្បាប់កំណត់យកពន្ធតែទៅលើអចលនទ្រព្យដែលស្ថិតនៅក្នុងភូមិសាស្រ្តរដ្ឋបាលរាជធានីភ្នំពេញ និងក្នុងក្រុង នៃខេត្តនានាតែប៉ុណ្ណោះ។ នេះមានន័យថា អចលនទ្រព្យ ដែលនៅតាមភូមិ ឃុំ ស្រុក ដែលនៅក្រៅក្រុង (ក្រៅទីរួមខេត្ត) មិនទាន់ត្រូវជាប់ពន្ធនៅឡើយទេ នៅពេលនេះ។ Read more…

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Real Estate Values & Property Tax


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Property tax launch is set for launch in 2010

Buyers of constructions worth more than $25,000 are set to pay new levy if Ministry schedule goes ahead as planned

THE government is set to launch a new property tax by the end of this year, officials at the Ministry of Economy and Finance said Monday, in a move which has reportedly sparked protest in Cambodia’s capital.

Under the Finance for Management Law, passed in November, purchasers of constructions worth more than 100 million riels (around US$25,000) will be required to pay an annual tax worth 0.1 percent of property value. Read more…

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UK Budget: How it will affect you

Chancellor George Osborne’s first Budget heralds big changes to both the tax and the welfare systems.

He said the tough measures announced were “unavoidable” because he had to deal with the country’s debts, but everyone would be “in it together”.

According to the Treasury’s own analysis, individuals will only be worse off, from the income tax and national insurance changes, once their income gets close to £50,000.

But the picture is different once all the VAT and benefit changes are taken into account.

From 2012, when many of the tax credit changes kick in, all households will be worse off, even the poorest.

Income group impact graph


Overall you will probably pay more. Taxes are going up, and the chancellor made no bones about it.

Firstly, VAT on goods and services is going up. On 4 January 2011, the main rate of VAT will rise from 17.5% to 20%. Read more…

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Australia’s Future Tax System Review

The final report (Henry Tax Review) of the Australia’s Future Tax System Review

The Australia’s Future Tax System Review was established by the Rudd Government in 2008 to examine Australia’s tax and transfer system, including state taxes, and make recommendations to position Australia to deal with the demographic, social, economic and environmental challenges of the 21st century.

The Review took a ‘root and branch’ approach and examined Australian and State government taxes, and interactions with the transfer system in order to make recommendations to position Australia to deal with the demographic, social, economic and environmental challenges that lie ahead. Read more…

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General Concept of Taxation

Categories: Taxation, Videos

Government floats VAT on power

27/01/2010 24 comments

CUSTOMERS of Electricite du Cambodge (EDC) in Phnom Penh and five other provinces would pay a new value-added tax (VAT) on electricity consumed beginning March 1, under a new plan proposed by the Ministry of Industry, Mines and Energy at a meeting on Monday.

Ministry officials say the new tax, the rates of which differ from province to province and are adjusted for the scale and type of consumer, will help EDC become self-sufficient following an end to government subsidies of electricity later this year.

Representatives of Cambodia’s business community, however, have voiced concern that the new tax could hinder investment in the country’s export industries, which are struggling to remain competitive in the post-downturn global economy.

Ith Praing, a secretary of state at the ministry, said current electricity prices, which have been in effect since 2006, do not reflect the current oil price on the world market and other input costs for generating power, and thus have been draining revenue from EDC. Read more…