Cambodia - Taxation



Until 1975, indirect taxes were the most profitable source of domestic revenue, especially such monopoly excises as the sales tax on salt. Other indirect taxes included those on alcohol, tobacco, sugar, radios, and livestock. Taxes ceased to exist with the abolition of currency during the Pol Pot regime and were replaced by payments in-kind. In 1984, the PRK introduced an agricultural tax to soak up profits earned by private farmers. The tax reportedly amounted to about 10% of total output. In 1986, taxes on private business were increased, which forced some shopkeepers out of business. In 2002, there was a general corporate tax of 9%, except for in the fields of resource exploitation.

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song
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Apr 29, 2009 @ 7:19 pm
i like this topic.
thanks for helping us.
it is very important for our studying and assignments.
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Feb 27, 2010 @ 10:22 pm
I want to know about direct taxation and indirect taxation in cambodia.
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Dec 21, 2010 @ 9:09 am
I want to know about the history of the taxation in Cambodia from the past up until now.
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Mar 2, 2011 @ 2:02 am
I want to know about all chapter of taxes. And a lot of question and answer send to me.Thank
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Sep 13, 2011 @ 9:21 pm
I want to know about Import & Export tax in Cambodia and graphic of import & export in 2010. Thank
Kunthea
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Dec 28, 2011 @ 3:03 am
I would like to know about the Salary Tax in Cambodia. Thanks!

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