Course Content
11 chapters • 91 lessons • 5hr total length
Chapter 1: Purposes and functions of tax
Lesson 1: Brief history of the tax system in Cambodia
05:00
Lesson 2: Purposes and functions of tax in Cambodia
05:00
Lesson 3: Direct and indirect tax bases
05:00
Lesson 4: Tax regimes
05:00
Lesson 5: Double taxation agreement
05:00
Chapter 2: Tax administration
Lesson 1: Structure of the General Department of Taxation
05:00
Lesson 2: Line Departments of the General Department of Taxation
05:00
Lesson 3: Provincial and Khan Tax Branch
05:00
Lesson 4: Mission of the General Department of Taxation
05:00
Lesson 5: Roles and Duties of the General Department of Taxation
05:00
Lesson 6: Power and Obligations of the Tax Administration
05:00
Lesson 7: Rights and Obligations of Taxpayers
05:00
Lesson 8: Tax Crimes and Complaints
05:00
Lesson 9: Tax Complaints and Decisions
05:00
Lesson 10: Public Services
05:00
Lesson 11: Tax Registration
05:00
Lesson 12: Tax Audit
05:00
Lesson 13: Tax Compliance
05:00
Chapter 3: Tax on salary
Lesson 1: Definitions
05:00
Lesson 2: Rules of Residence and Sources
05:00
Lesson 3: Taxable Salary and Fringe Benefits
05:00
Lesson 4: Tax Exempt Salary
05:00
Lesson 5: How to Calculate Tax on Salary
05:00
Lesson 6: Obligations of Employers and Submission of Tax Return Papers
05:00
Lesson 7: Foreign Tax Credit
05:00
Chapter 4: Tax on income
Lesson 1: Taxpayer
05:00
Lesson 2: General Rules of Tax on Income
05:00
Lesson 3: General Rules of Stock and Work in Progress
05:00
Lesson 4: General Rules of Income
05:00
Lesson 5: General Rules of Expense
05:00
Lesson 6: Principle of Deductible Expense
05:00
Lesson 7: Deductible and Non-Deductible Expense
05:00
Lesson 8: General Rules of Depreciation
05:00
Lesson 9: General Rules of Excess and Deficit Value of Assets
05:00
Lesson 10: General Rules of Carry Forward of Loss
05:00
Lesson 11: Advanced Tax on Dividend Distribution
05:00
Lesson 12: Prepayment of Income Tax
05:00
Lesson 13: Minimum Tax
05:00
Lesson 14: Foreign Tax Credit
05:00
Lesson 15: Annual Income Tax Rate
05:00
Lesson 16: Taxable Income and Calculation of Tax on Income
05:00
Chapter 5: Value-Added tax
Lesson 1: Definitions
05:00
Lesson 2: Registration obligation, effectiveness of registration and deletion from register
05:00
Lesson 3: Supply of non-taxable goods and services
05:00
Lesson 4: Taxable supply
05:00
Lesson 5: Taxable value
05:00
Lesson 6: Time of supply
05:00
Lesson 7: Location of supply
05:00
Lesson 8: Value-Added Tax (VAT) rate
05:00
Lesson 9: Input tax credit and non-taxable supplies
05:00
Lesson 10: Tax determination and tax refund
05:00
Lesson 11: Rules on invoices
05:00
Lesson 12: Modification of VAT amount
05:00
Lesson 13: VAT preference is borne by the state
05:00
Lesson 14: Business transfer
05:00
Lesson 15: Business closure
05:00
Chapter 6: Withholding tax
Lesson 1: Purpose
05:00
Lesson 2: Withholding Tax Rates
05:00
Lesson 3: Withholding Tax Exemption
05:00
Lesson 4: Withholding Tax Preference
05:00
Lesson 5: Calculation of Withholding Tax
05:00
Lesson 6: Penalties
05:00
Chapter 7: Minimum tax
Lesson 1: Purpose
05:00
Lesson 2: Calculation of Minimum Tax
05:00
Chapter 8: Patent tax
Lesson 1: Objective and Purpose
05:00
Lesson 2: Patent Forms
05:00
Lesson 3: Patent Levels
05:00
Lesson 4: Patent Due Dates
05:00
Lesson 5: Patent Values
05:00
Lesson 6: Closure or Suspension of Business
05:00
Lesson 7: Change of Business Owner
05:00
Chapter 9: Export - import duties
Lesson 1: Definitions
05:00
Lesson 2: Purpose of Export - Import Duties
05:00
Lesson 3: Section 1: Commercial Export – Import Duties
05:00
Lesson 4: Section 2: Non-commercial Export – Import Duties
05:00
Lesson 5: Calculation of Taxes and Duties on Imports – Exports
05:00
Chapter 10: Other taxes in Cambodia
Lesson 1: Specific Tax on Certain Merchandises and Services
05:00
Lesson 2: Public Lighting Tax
05:00
Lesson 3: Accommodation Tax
05:00
Lesson 4: Tax on Property Rental
05:00
Lesson 5: Stamp Tax
05:00
Lesson 6: Tax on Property
05:00
Lesson 7: Unused Land Tax
05:00
Lesson 8: Registration Tax
05:00
Lesson 9: Vehicle Tax
05:00
Chapter 11: Code of ethics and deduction
Lesson 1: Fundamental Principles of the Code of Ethics
05:00
Lesson 2: Threats and Safeguards
05:00
Lesson 3: Ethical Conflict Resolution
05:00
Lesson 4: Disciplinary Sanctions
05:00
Lesson 5: Tax Avoidance and Tax Evasion
05:00
Lesson 6: Tax Agents
05:00
TQ7
Instructors
Phearin Hay
Instructor
