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On March 11, 2024, the Royal Government of Cambodia publicized Sub-Decree No. 48 to determine the thresholds for monthly tax on salary for resident employees, annual income tax for sole proprietorships, and distributive shares for each partner in a partnership, pursuant to Articles 20 (4), Article 46 (2), and Article 47 of the Law on Taxation.
The taxable income thresholds remain mostly unchanged compared to Sub-Decree No. 196, dated 28 September 2022.
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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