the prakas no1123 សហវ.ប្រក. អពដ on the Suspension of Income Tax Relief Payment of Garment Industry Enterprises until the end of 2028.
– Applicable to QIP enterprises in the garment and textile sector whose income tax exemption period has expired, and which manufacture products for export, including: textiles; garment manufacturing; footwear manufacturing; luggage and handbag manufacturing; hat manufacturing enterprises; as well as enterprises producing garment labels, gloves, socks, towels, pillowcases, blankets, carpets/rugs, and tablecloths.
– Conditions to be eligible:
1. Maintain proper and accurate accounting records; and
2. File tax returns and pay taxes in accordance with the timelines and requirements prescribed by law; and
3. Submit an annual independent audit report to the Tax Administration.

Textile & Garment Tax Suspension

Textile_&_Garment_Prepayment_of_Tax_on_Income_PToI_Suspension

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