Cambodian Withholding Tax – Case study on Withholding Tax on Rental fee with VAT registered Company as a lessor and a lessee. The Tax implication as well as the accounting treatment have been discussed into two different scenarios. 1) Lessor allow lessee to withhold the tax. 2) Lessor does not allow lessee to withhold the tax.
Technical Article – PAT 1 – Tax and Accounting Treatment on Cambodian Withholding Tax