Cambodia’s taxation rules vary according to the taxpayer’s regime. FIC has managed to deliver the most practical courses in this area in order to help SMEs cope with the rising demand for full compliance with Cambodian taxation law.
General overview of taxation in Cambodia
TAX ON SALARY
VALUE ADDED TAX (VAT)
TAX ON PROFIT
SPECIFIC TAX ON CERTAIN MERCHANDISE AND SERVICES
IMPORT AND EXPORT DUTIES OTHER TAXES
OTHER IMPORTANT ISSUES
GUIDED LEARNING HOUR
FIC recommends that 140-160 additional learning hours is suitable course duration for an average candidate at thislevel. This figure includes direct contact hours as well as other time when candidates ‘work is being supervised byteachers. Ultimately, however, it is the responsibility of training centers to determine the appropriate course durationbased on their candidates ‘ability and level of existing knowledge. FIC experience indicates that the number of earning hours can vary based on candidate competency.
The time allowance for the examination is 3 hours. There are 5 questions on the examination paper. All of the questions are compulsory. All questions carry equal marks. The answers required will be predominantly quantitative. At least 2 of the following syllabus topics will appear on each examination:
A positive marking approach is used; although candidates will be penalized for initial calculation errors, they will gain marks for consequential ‘own figures’ as long as the correct use of principles has been demonstrated.
Successful candidates will be awarded the Certificate of Cambodian Taxation based on the achievement of the percentages and grades below: