All QIPs registered with CDC are required to be audited by an independent auditor registering in the list of KICPAA Public limited company and public listed company Meet two out of the three criteria as follows, the Company is required to be audited by a
Dear Respect Clients, With the 2019 year ending has been on the way to come it is now time for enterprise in Cambodia to turn your attention to annual compliance obligation. We would like to remind all obligation for your information. We are attaching the
Dear tax personnel, As per notification No. 4391, monthly tax exchange rate for September 2017 are: Salary: USD 1 = KHR 4029 Other: USD 1 = KHR 4033 For your information, PAT Professional Team, Download: Nov _ 2017 _ Monthly tax exchange rate
Minimum wage of worker working for garment factory is revised to USD 170 per month based on a notification from Ministry of Labor dated 5 October 2017. The new minimum wage is effective from 1 January 2018 onward. In addition to the minimum wage, other be
Transfer pricing is new for Cambodia. 10 October 2017, Ministry of Economy and Finance issued Prakas 986 in order to combat perceived transfer pricing abuses. Objective of the Prakas, as per Prakas, is to determine pricing level between related party’s
Prakas No. 976 of the Ministry of Economy and Finance dated 9 October 2017 revised the tax base on calculating the PLT as below: 1) Importer & Manufacturer: Tax base is equal to the value per invoice including of all taxes except VAT and PLT. 2) Distr
Dear Owners, General Department of Taxation has announced to delay the obligation of remitting immovable property tax up to 31 October 2017. Please be ready to remit your obligation by that date, otherwise, the penalty will be imposed by GDT. PAT Professi
Dear Readers, Cambodia and Thailand have signed double tax agreement DTA on 7 September 2017 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This agreement will be taken into effective after the p
Dear tax personnel, As per notification No. 2996, monthly tax exchange rate for September 2017 are: Salary: USD 1 = KHR 4055 Other: USD 1 = KHR 4052 For your information, PAT Professional Team, Download: Sept 2017_ Monthly tax exchange rate
Dear valued clients, Year 2017 is ending soon, PAT Professional Limited would like to remind you about the corporate compliance obligation for the Company registering in the Kingdom of Cambodia toward the Ministries. Please kindly find in the attached for
