General Department of Taxation issued Instruction 4084 on Rules and Procedures on the Implementation of the Double Tax Agreements (DTA).

Cambodia has entered Double Tax Agreements with other countries:

Scope

Persons covered DTA are residents of Cambodia and residents of another state party of DTA.

Cambodian taxes covered under the DTA’s  include tax on income; withholding tax on dividends, interest and royalties; minimum tax; additional tax on dividend distributions; and tax on salary.

Application of residence certificate

A Cambodia tax resident is:

• An individual who reside or has principal place of abode in Cambodia, or who is present in Cambodia for more than 182 days in 12-month period which ends in the current tax year; or
• A legal person or partnership established or managed in Cambodia, or that has its principal place of business in Cambodia.

A Cambodian resident can apply for a residence certificate from the GDT, which is valid for one year and can be renewed annually.

If a resident taxpayer in Cambodia wants to apply for relief under the DTA they must apply and obtain for a pre-approval from the Department of Legal Affairs, Taxation Policy and International Tax Cooperation of the GDT in order to enjoy the tax benefit under the DTA.

Advance Grand Formula Co., Ltd is a Cambodian tax agent under license number – TA202204002.

Should you need any further information or support, please contact us at: tax@advancegroupkh.com.