Objectives
This Parkas aims to improve the audit procedures to ensure transparency in tax payments and to increase the level of fair competition in doing business in the Kingdom of Cambodia.
Goals
This Parkas aims to define the rules and procedures as well as the rights and obligations of the tax administration and taxpayers involved in conducting tax audits.
Scope
This Parkas applies to self-proclaimed taxpayers who conduct business in the Kingdom of Cambodia.
Tax audit / refers to the audit of accounting records, financial statements and other documents related to the taxpayer’s business to confirm that the calculation, declaration and payment of taxes are in accordance with tax laws and regulations. Tax audit is an important measure to manage and collect taxes in a transparent and efficient manner to ensure equity in tax payments.
Parkas on Tax Audit Download