This Parkas aims to determine the rules and procedures for the recognition and fulfillment of certain tax obligations of the supply of goods or services on behalf of the original enterprise in accordance with Article 52 of the Sub-Decree on Value Added Tax.
This Parkas aims to determine the conditions for the prohibition of the supply of goods or services of the agency on behalf of the original enterprise.
This Parkas applies to intermediate taxpayers or large taxpayers who supply goods or services on behalf of the original enterprise as a resident taxpayer doing business in the Kingdom of Cambodia.
Conditions to qualify as a supplier of goods or services on behalf of the original community
Pursuant to Article 52 of the Sub-Decree on Value Added Tax, the supply of goods or services made by an individual for the benefit of another person, the original enterprise, shall be deemed to be the supply of that original enterprise. To qualify as a supply agent for goods or services on behalf of the original enterprise, the agent must meet the following conditions :
A. The supplier of goods or services on behalf of the enterprise must be a medium or large taxpayer.
B. Must have a contract between the original enterprise and the agency and other supporting documents about the relationship between the original contractor and the agent.
C. The original enterprise shall determine the price of the goods or services as well as the commission to the agent.
D. Inventory (still owned by the original union when the goods were not Supplied.
E. When delivering goods or services to a customer, the agent may use its invoice by highlighting the name of the original enterprise or using the invoice of the original enterprise. The original union and the agent must choose to use any of the two invoices and use it throughout the taxable year. Receipts must be numbered a separate story for each original enterprise.
Parkas on Supply of Goods Service From Original Enterprise Download