Prakas 464 on taxation for associations and NGOs
Speaker By:
Venue: CCC
Date: 15 Aug-15 Aug 2018
Time: 12:00 AM-12:00 AM
CCC is pleased to share you Prakas 464 on taxation for associations and NGOs in Khmer version and unofficial English translation. The Prakas dated on 12 April 2018, so some of you might receive it. The Prakas provides further instruction in tax compliance of associations and NGOs in accordance with the applicable taxation laws and regulations and LANGO.
Sub-Decree 17 provides small and medium enterprises (SME) tax incentive mechanism and encourage SME to voluntarily register. Sub-Decree 17 dated on 7 Feb 2017. Article 5 stated that SME who voluntarily register for tax during the year 2017 and 2018 shall receive two-year exemption from Tax on Profit...during the two-year exemption, SME will also be exempted from the Prepayment of Profit Tax and the Minimum Tax. Article 4 defines SME in term of annual taxable turnover.
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