Cambodia Tax Updated

Parkas on VAT Claim Procedures

Article 1 (Purpose)
This Parkas aims to set up an effective and effective VAT refund mechanism to ensure the taxpayer confidence in the VAT refund.
Article 2 (Goal)
The purpose of this Parkas is to determine the terms and conditions of the application for refunds and the flow of value-added tax refunds in order to expedite the request for refunds in accordance with applicable tax laws and regulations.
Article 3 (Scope)
This Parkas applies to all repatriation requests of the United States.
Tax registration and turnover from intermediate taxpayers and above to diplomatic missions or in foreign seals, international organizations and government technical cooperation agencies. 1. Pursuant to Articles 72 and 73 of the Tax Law, Articles 40 and 41 of the Sub-Decree.
Article 4 (Terms of Refund Request)
Value Added Tax The taxpayer who has the right to request a refund of value added tax shall have the following conditions:
  1. Monthly Income Tax Credit for Taxpayers with Important Exports or registered as an investment enterprise.
  2. Income tax credit for more than 3 consecutive months for other taxable persons.
  3. Proof of payment of input tax, including customs declaration for importation, as well as the original copy of the receipt confirming the payment of taxable credit.
Parkas on VAT Claim Procedures  Download