Cambodia Tax Updated

Parkas on WHT on Dividend Payment

+ Purpose
This Parkas has the curves of Parkas No. 8 of the United Nations. Day 1, 2017 to introduce the implementation of withholding tax on the distribution of dividends in a transparent and efficient manner in the collection of taxes as stated in the 26 new rules (a new 33 precepts and the Lap on ethics).
+ Goal
This Parkas aims to revise the introduction of rules for determining the application of withholding tax on the distribution of the dividends paid by the taxpayer to the taxpayer.
+ Scope
It is applicable to taxpayers under the self-declared regime who conduct business in Cambodia.
+ Definition
Pursuant to the new level of calm on the fiscal term, the term “settlement of Dangers in the form of money or in which the legal entity is a shareholder in accordance with the terms of its shareholding in the direct capital of the legal entity, except for the distribution of capital at the time of Clear the list, dissolve the company. Any part that is considered as a dividend or divide the world is the upper part, regardless of whether the individual aunt has or has a net income in mind or in the coming years.
Parkas on WHT on Dividend Payment  Download