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Zero-rate supply is exporting service , goods, local rice supply, local supporting industries.
Non-Taxable supplies (VAT Exemption Supply) refer to service/goods supply without charging VAT.
Zero-rated and non-taxable supplies are VAT 0% the same rates, but Tax concepts for Zero-rated supplies are not the same as non-taxable supplies because zero-rated supplies can claim VAT input credit from purchase while non-taxable supplies cannot claim VAT input credit from purchase.
Advance Grand Formula Co., Ltd is licensed audit firm from Accounting and Auditing Regulator (ACAR Decision N0. 014), member audit firm of Kampuchea Institute of Certified Public Accountants and Auditors (license number C-00085) and tax agent from General Department of Taxation (license number TA202204002).
This Publication is intended for general guidance only and should not form the basic of specific decisions.
Should you need any further information or support, please contact us at: accounting@advancegroupkh.com (accounting), audit@advancegroupkh.com (audit), tax@advancegroupkh.com (tax) and number and telegram 085 36 8888 and 070 399 888.
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