The Diploma in Cambodian Tax is internationally accredited by the global accounting body the Association of Chartered Certified Accountants (ACCA) and the National Accounting Council (NAC).

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Tax on SalaryTax on ProfitWithholding TaxValue Added TaxTax Registration, Payments, Penalties, Appeals

The Diploma in Cambodian Tax is an exam-based diploma. Exams are held at the end of a 4-month training course.The Diploma in Cambodian Tax is internationally accredited by the Association of Chartered Certified Accountants (ACCA).Holders of the Diploma in Cambodian Tax are exempt from ACCA paper F6 Taxation.The final exam paper is independently prepared by leading Tax experts Pricewaterhouse Coopers.The course syllabus is independently reviewed by leading Tax experts KPMG.

The Course Syllabus Assesses Tax Knowledge Required of Accountants, Auditors and CPAs Working in Cambodia, Including:

Sim Laysym: is an experienced tax adviser with a degree in management. He has over 10 years of work experience, including with KPMG and DFDL in Cambodia. Laysym heads VDB Loi’s Controversy Team, a successful group of senior tax advisers 100% dedicated to tax audits and disputes.

Song Kosal: Kosal is a Partner of CamTB Trusted Solutions. He was previously a Tax Direc-tor at Ernst and Young Cambodia and also a Senior Tax Consultant at PwC as well as a supervisor, Tax and Corporate Services at KPMG. Kosal holds a master in fiscal policy from Nagoya University where he also completed doctoral studies.

Eng Ratana: Ratana is the Director of the Large Tax Payer Department of the General Department of Taxation and is a leading figure in tax in Cambodia. He was formerly a member of the National Accounting Council. Ratana holds an MBA from Charles Sturt University.

Course studies 2.5 hours every Saturday or Sunday, starting every January or July and ending in June or December.Language of study in either English or Khmer. Final exam may be taken in either English or Khmer.

Tuition : $359Exam : $159

Final exams are held every June and December. Official government identification (passport or driving license) is required to sit the exam. The final exam is recorded on video. All exams are marked twice by independent examiners who are ACCA members or ACCA affiliates.

Diploma in Cambodian TaxThe Cambodian Tax System

Function and purpose of taxationGDT StructureDifferent types of Taxes

Tax regime and classification of tax payersPrinciple sources of Tax LawSystem & Hierarchy of RegistrationTax avoidance & Tax evasion

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2 Withholding TaxOverview of withholding Tax collection and payments

Types of relevant income/paymentsIntroduction to withholding calculations

5 Tax on SalaryComprehensive computation of tax on salaryAllowance, fringe benefits, reimbursements

Conditions and computation of foreign tax creditTax planning for tax on salary

4 Tax on SalaryThe scope of TaxIncome subject to Tax on salary

Introduction to basic computation of salary Tax

3 Withholding TaxReview of withholding tax overviewIntroduction to common withholding tax issues

Practice of withholding calculations

6 VATScope of VATTime and place supply rules

Accepted methods of VAT Calculation

8 VATVAT carried forward, refunds Practice of VAT calculation

9 VATReview of VAT Case Study Practice of VAT

12 Tax on ProfitTaxation for leases Taxation on the transfer of buildings

13 Tax on ProfitTaxation of dividends and transfer of shares Capital vs. debt financing implications

14 Tax on ProfitCarry forward of losses Comprehensive computation of annual tax

15 Tax on ProfitUse of exemptions and relief to minimizeand defer tax

Overseas aspects of tax on profitForeign branches, dividends, income

16 Other TaxPrepayment of Profit taxPublic lighting tax

Specific tax

17 Other TaxAccommodation tax Property tax

18 Obligation of TaxpayersSystem of tax payment and datesProcedures for appeals and disputes

Penalties and enforcement

The aspects of Cambodian taxationThe differences between Tax Avoidance & Tax Evasion

Tax Planning for production companyTax Planning for fund structure

19 Tax Planning

20 Issues on the Interpretation of Tax Law and Regulations, Disputes and ResolutionsIssues on the Interpretation of Tax Law and Regulations, Disputes and Resolutions regarding tax on profit,tax on salary, withholding taxes, and documentationCommon causes and proceedings of tax audits

11 Tax on ProfitComputations for turnover, deductible expenses, other income, depreciation and amortization

10 Tax on Profit Scope of tax on profitResidency, real regime, estimated regime

QIP implicationBasis of assessment of tax on profit

7 VATVAT for real estate, free goods, international transport Valuation of supplies and imports