CAMBODIAN TAXATION

Training on

CAMBODIAN TAXATION

21-22 November 2015

Knowledge of taxation is important for everyone who is interested in money and tax matters, particularly in Cambodian context. It has direct or indirect impact on earning of an organization. This course cover all aspects of taxation currently practiced in Cambodia.

COURSE OBJECTIVES

• Understand and practice relevant laws and regulations in Cambodian Taxation
• Have the knowledge and confidence to prepare individual and business tax returns
• Understand and be able to calculate tax on profit, withholding tax, value added tax, tax on salary and other kinds of tax such as tax on accommodation, patent tax, public lighting tax…etc.
• Be able to calculate payrolls

COURSE CONTENTS
Module 1: Laws & Regulations in Cambodian taxation

• Rules & regulations governing the business registration
• Cambodian tax regime

Module 2: Tax on profit

• Taxable income Vs. Tax exempted income
• Deductible expense Vs. Non-deductible expense
• Tax rate and prepayment of profit tax
• Minimum tax and Loss carried forward

Module 3: Withholding tax

• Concept of withholding tax
• Withholding tax rates
• Withholding agent

Module 4: Value added tax

• Value added tax
• Taxable and Non-taxable supply
• Input tax deductible and non-deductible
• Tax burden

Module 5: Tax on Salary

• Tax on salary
• Salary tax rate and calculations
• Fringe benefits and tax

Module 6: Other kinds of tax

• Tax on accommodation
• Public lighting tax
• Excise Tax
• Patent Tax

Module 7: Payroll calculations

TRAINER PROFILE
Mr. SUON Seima is currently working for the General Department of Tax of Royal Government of Cambodia as a Tax Officer.  Mr. SUON Seima used to work as Business Consultant at EKDESIGN GROUP, Consultant to the Council for Administrative Reform Project, and Market Researcher at Narita Transport Co., Ltd. Apart from working in business companies, he has been tutoring Cambodian Taxation, Economics, Finance, International Business, Public Finance, and Operation Management at various renowned university renowned universities such as Panhasastra University of Cambodia (PUC) and Build Bright University (BBU). With high distinction, Mr. SUON Seima successfully graduated with Master's Degree of Business Administration majoring in International Public Management in 2005 at Asian Institute of Technology (AIT) in Thailand, Specialized Master in Project Management at Ecole Superieur de Commerce du Paris (ESCP-EAP) in 2005 in Finance, and a Bachelor of Business Administration - Double diploma, Faculty of Law and Economics of Cambodia and Cambodia and French Bachelor of Economics at Universite lumiere Lyone in France - in 2003.

WHO SHOULD ATTEND?
This course is specifically tailored for people who are dealing with tax and payroll of the organization or anyone who wants to handle and deal with Cambodian Taxation Professionally.

COURSE DETAILS

Date:                21-22 November 2015

Venue:             Hotel/Restaurant located in Phnom Penh

Time:                8 am- 5 pm

Language:       Khmer

Fee:                 US$ 200 (Exclude any Taxes)

Early Bird:       US$ 180 (Register before November 19, 2015)
The Fee includes: Lunch, Refreshment, Materials and  Certificate. 

Educational Development Institute (EDI)

#22, St. 51┴154, SangkatPhsarThmei III, Khan Daun Penh, Phnom Penh.
Tel: 023 966 967 / 015 728 123 / 015 729 123 / 012 915 895 / 016 557 123
Email:  info@edi-cambodia.org  /  training@edi-cambodia.org