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Other Disclosure
The firm has rotated out as the independent auditor of ACLEDA BANK PLC. after completing the statutory audit of the Group’s and Bank’s financial statements as...
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...