FAQs | 常问问题：

Medium and Large tax payers that meet two of the following criteria are required to have their financial statements audited by an independent external auditor:
• Annual turnover above KHR 3 billion.
• Total assets above KHR 2 billion.
• More than 100 employees.
In addition, regardless of their size, the following companies must have their financial statements audited:
• Public company, example, companies listed in stock market
• Public limited (Plc.)
• Qualified Investment Project (QIP)

• 3 months and 15 days: for enterprise that does not require to have independent audit
• 6 months and 15 days: for enterprise that require to have independent audit

Below are the reasons why you should hire us:

  • Expertise and Knowledge: Our team consists of highly skilled professionals with experience over 10 years

  • Regulatory Compliance: We received license from ACAR and GDT to operate accounting and auditing service.

  • Strategic Insight: Beyond compliance and accuracy, we offer strategic insights tailored to your specific needs and goals.

The company need to:

I.  Register with Ministry of Commerce
II. Once company completed the registration process with MoC, company need to register themselves with General Department of taxation
III. Before starting the operation, all companies must submit declaration to Ministry of Labor and Vocational Training

If you need help with registering a company in Cambodia, please approach us for assistance.

The most important keys compliance for the companies are as follow:

• General Department of Taxation
i. Monthly tax declaration by 25th of the following month using e-filling system
ii. Annual income tax declaration (a.k.a TOI) by 31 March
iii. Patent tax and stamp tax by 31 March
• Accounting and Auditing Regulator
i. Submission of annual financial statement using e-filling system
ii. Notification of the use of currency in accounting system
• Ministry of labor:
i. Annual Foreign employee quota by 30 November
ii. NSSF payment by 15th of each month
• Other
i. Annual declaration of Commercial enterprise in MoC
ii. Appointment of Corporate secretary as required by Law on Commerce Enterprise

We suggest to seek advice from professional firm as entities could be subjected to various requirements depend on the nature of their business. 

答：
满足以下两个条件的中型和大型纳税人的财务报表必须由独立的外部审计师进行审计：
• 年营业额超过30亿瑞尔。
• 总资产超过20亿瑞尔。
• 现有员工100人以上。

此外，无论规模大小，以下公司的财务报表都必须经过审计：
• 公众公司，例如，在股票市场上市的公司
• 公共有限公司（Plc.）
• 合格投资项目（QIP）

答：
• 会计结算日起3 个月加20天之前：不受独立审计的企业和实体
• 会计结算日起6 个月加 20 天之前：接受独立审计的企业和实体

答：以下是我们应该雇用我们的原因：
• 专业和知识：我们的团队由拥有 10 年以上经验的高技能专业人士组成
• 合规：我们获得了 ACAR 和 GDT 颁发的经营会计和审计服务的许可证。
• 战略洞察力： 除了合规和准确之外，我们还提供根据您的特定要求和目标量身定制的战略见解。

答：公司需要：

I. 商务部注册
II. 商务部的注册程序，公司需要向税务总局进行注册
III. 在开始运营之前，所有公司必须向劳工和职业培训部提交声明

如果您在柬埔寨注册公司方面需要帮助，请联系我们寻求帮助。

公司最重要的关键合规如下：

• 税务总局
i. 在E-filling系统进行每月纳税申报25日之前
ii. 进行年度所得税申报（英文TOI）3月31日之前
iii. 缴纳专利税和印花税3 月 31 日之前

• 会计和审计监管机构
i. 在E-filling系统提交年度财务报表
ii. 会计系统使用货币的通知

• 劳动部：
i. 11 月 30 日之前年度外籍雇员配额
ii. 每月15日之前缴纳NSSF

• 其他
i. 商务部商业企业年度申报
ii. 根据商业企业法的要求任命公司秘书

我们建议向专业公司寻求，因为实体可能会有不同的其他营业范围。