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General F.A.Q
Non taxable supplies are as follows:
- Public postal service.
- Hospital, clinic, medical, and dental services and the sale of medical and dental goods incidental to the performance of such services.
- The service of transportation of passengers by a wholly state-owned public transportation system.
- Insurance services.
- Primary financial services
- The importation of materials for personal use that are exempt from customs duties in accordance with the customs provisions
- Non-profit activities for serving the public interest
- Educational service
- Electric power and clean water
- Unprocessed agricultural products
- Solid-liquid waste collection
Relevant laws and regulations:
Prakas No. 559 MEF.PrK dated 25 May 2017 on The Introduction of VAT on Non-taxable Supplies
Medical services are a non-taxable supply, so medical consultation is not subject to VAT on the adequate amount to supply goods and services. Therefore, medication provided to patients is not subject to VAT.
Relevant laws and regulations:
Prakas 559 MEF.PrK dated 25 May 2017 on the Implementation of VAT on Non-taxable Supplies
Land is not considered under the term “good”, so the sale of land is not subject to VAT.
Relevant laws and regulations:
Article 56 of the Law on Taxation
The calculation of VAT to be paid monthly for small taxpayers is to take the income received in the month without VAT (monthly income divided by 1.1) multiplied by 20% and take the result and multiply by 10%; the result is the amount of VAT paid monthly.
Relevant laws and regulations:
Prakas 1820 MEF.PrK on the Rules and Procedures for the Implementation of Simplified Accounting Records for Small Taxpayers
Documentations to prove services used outside the Kingdom of Cambodia are as follows:
-Contract to specify the fee, type of service, and the location of service
-Payment documents from outside of Cambodia to banks in Cambodia
- Original invoices
- Auditable accounting documents
Relevant laws and regulations:
Instruction No. 9898 dated 10 June 2019 on Zero-rated VAT on Export Services Outside the Kingdom of Cambodia
Non-profit organizations cannot claim input tax.
Relevant laws and regulations:
Prakas No. 464 MEF.PrK dated 12 April 2018 on Instruction in Tax Compliance for Associations and Non-government Organizations.
Period of service on VAT refund request:
-Medium and large taxpayers take up to 40 working days.
-Foreign diplomatic missions or consulates, international organizations and government technical cooperation agencies, up to 15 working days.
Relevant laws and regulations:
Page 86 of the Public Services of the General Department of Taxation
+ Enterprise:
- Tax Refund Application
- VAT declaration for refund request
- Original copy of import customs declaration (imports of enterprise)
- Original copy of import tax receipt
- Buy and Sell Journal of Support Book No. 06
- Original copy of purchase and sale invoice
- A copy of the tax return - Monthly and / or annual tax of the application date
- Original copy of export document
- Other relevant documents, if any
+Foreign diplomatic missions or consulates, international organizations and government technical cooperation agencies:
-Application for refund of tax, with the confirmation of the head of the mission to the General Department of Taxation that the goods were purchased for use in the official functions of the mission.
- Original invoice
- Other relevant documents, if any
Relevant laws and regulations:
Pages 86 and 87 of the Public Services of General Department of Taxation