Services
Our progressive thinkers offer services to help create, protect and transform value today, so you have opportunity to thrive tomorrow.
Our services can strengthen your business and stakeholders' confidence. You'll receive professionally verified results and insights that help you grow.
Our tax services help you gain trust and stay ahead, enabling you to manage your tax transparently and ethically.
Our outsourcing services remove the burden and worry of back office processes and reporting requirements across multiple jurisdictions.
Growing demand in energy and resources, plus developments in new forms of energy and investment in sustainability sees significant shifts in these sectors.
Forward-thinking organisations must examine every part of their business to turn the challenges facing the financial services industry into opportunities.
Emerging markets and shifting demand creates new opportunities in food and beverage, we can help you turn these trends to your advantage.
Dynamic businesses need to move with speed and purpose if they want to capitalise on opportunities in hospitality and tourism.
Working with all types of not for profit clients; charities, housing associations, education providers and trade unions, we understand your unique issues.
Our public sector teams provide services tailored to your industry in four key service areas, Operational efficiency, Infrastructure, Governance, and Audit.
Supporting you with pragmatic, tailor-made solutions for improvement and growth, through every stage of the business life cycle.
Whether your goal is to enter new markets, scale operations, manage costs, source funding or comply with regulations, we can help you to succeed.
No.3830 GDT
2023 年ローンに係る市場金利に関する通知
24 Jan 2024
カンボジア王国
国家 宗教 王
経済産業省
税務総局
No. 3830 GDT
Phnom Penh, 24 January 2024
2023 年ローンに係る市場金利に関する通知
給与に対する税金に関する2021年9月8日付の省令No.543 MEF.PrKの第3章第15条の規定に従い、従業員ローンに係るフリンジベネフィットの源泉税の実施に関する2020年3月13日付のGDT命令No.7015および 関連当事者間の利息の確認書類に関する 2022 年 5 月 25 日付け GDT 命令 No. 10979 により、税務総局は、地元 12 の大手銀行のローンの平均金利の計算に基づき2023 年のローンに係る市場金利を以下のように決定します。
- 年 9.66% クメールリエル
- 年8.75% 米ドル
上記の金利は従業員への貸付に係るフリンジベネフィットに対する源泉徴収義務を履行する目的と、関連当事者間の金利を制限する目的で使用されることを付け加えます。
納税者であるすべての納税主体および企業はこの通知内容を適切かつ効果的に実施しなければなりません。
税務総局
Notification on market interest rate for loan for 2023
Also appears under...