ពន្ធ និង ស្តង់ដាគណនេយ្យ  Tax and Accounting Standards

ពន្ធ គឺជាប្រព័ន្ធរដ្ឋបាលមួយដែលយកប្រាក់ពីប្រជាជន និងចំណាយទៅវិញដូចជាការអប់រំ សុខភាព និងសន្តិសុខជាតិ។ Taxation is the system by which a government takes money from people and spends it on things such as education, health, and defense.

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Wednesday, June 06, 2018

វិក្កយបត្រ (Invoice in Cambodia)

An invoice indicates that a buyer owes money to a seller. The Invoice has 2 factors 1. Invoice for Expense is a seller’s point of view, an invoice for the sale of goods and/or service is called a sales invoice. 2. Invoice for Income is a buyer’s point of view, an invoice for the cost of goods and/or services rendered is called a purchase invoice.





The sample Invoice has 2:
       - Normal Invoice
       - Tax Invoice
     1. វិក្កយបត្រធម្មតា (Normal Invoice ( Not VAT))
Normal Invoice

     2. វិក្កយបត្រអាករ (Tax Invoice)
Ex. Tax Invoice

Sample Tax Invoice

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