Home   >   교민정보   >   [캄보디아 투자] 캄보디아도 연말세무조정 신고를 하는 제도가 있나요?

[캄보디아 투자] 캄보디아도 연말세무조정 신고를 하는 제도가 있나요?

기사입력 : 2014년 01월 08일

질문 117. 법인 설립 후 세무서에 등록 후 매월 세무신고를 해 오고 있는데, 한국과 마찬가지로 캄보디아도 연말세무조정 신고를 하는 제도가 있는지요?

 

답변

법인의 설립은 상업부(MOC, Ministry of Commerce)에서 관할하고 있으며, 회사설립이 완료되면 회사 등록증, 회사 설립인가서, 정관 및 회사직인을 받습니다. 이후 세무서로부터 납세자 번호(TIN, Taxpayer Identification Number), 사업자 등록증(Patent), 부가세 등록증을 발급받기 위해서 설립 인가일로부터 15일 이내에 세무서에 등록을 하여야 합니다.

만일에 법인이 CDC 등록법인, 외국법인의 지사 또는 년매출액이 $250,000 이상의 법인의 경우에는 주소지 관할 세무서가 아니라 국세청 본청에 있는 대형납세자 부서(LTD, Large Taxpayer Department)에서 관할을 하게 됩니다.

세무서에 등록된 법인은 매월 선납법인세(전월 매출액의 1%), 부가가치세, 급여세 및 원천징수세를 납부 및 신고를 하여야 하며, 매결산일 이후 3개월이내에 연말세무조정계산서(ATR, Annual Tax Return)를 작성하여 법인세를 납부 및 신고를 하도록 되어 있습니다.

연말 세무신고서는 회사의 형태, 주주구성, 임원구성, 대차대조표, 손익계산서, 매출원가계산서, 기부금 명세서, 수입이자 및 지급이자 명세서, 감가상각비 명세서, 고정자산 처분내역, 각종 충당금 명세서를 포함한 세무조정 계산서로 구성되어 있습니다.

연말 세무조정 계산을 요약하면 아래와 같은 방식으로 계산이 된다.

136-1

/ (세법관련질의) 우리회계법인 고동호 회계사 (dhkoh99@gmail.com)

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