Ministry of Economy and Finances
Royal Government of Cambodia
SARACHOR (CIRCULAR)
CIRCULAR NO. 635 ON THE CERTIFICATION OF THE BUSINESS ACCOUNTS (COMPTE CERTIFIE)
Phnom Penh, April 4, 1994
All businesses whose proceeds, including tax, exceed 500 millions Riels and 250 millions Riels from sale of goods and from services, respectively, are subject to the tax obligation. These business accounts shall be certified by an auditing firm duly approved by the Ministry of Economy and Finances.
This requirement shall apply in 1994 for all monthly declarations of proceeds and shall form the basis of sale and profit tax.
All certified declarations shall be filed at the Department of Taxation at the latest on the 15th of the next business month, except for annual declarations which shall be filed at the latest May 15, 1994.
Senior Minister
Minister of Economy and Finances
Signature and Seal
SAM RAINSY
Ministry of Economy and Finances
Royal Government of Cambodia
SARACHOR (CIRCULAR)
CIRCULAR NO. 635 ON THE CERTIFICATION OF THE BUSINESS ACCOUNTS (COMPTE CERTIFIE)
Phnom Penh, April 4, 1994
All businesses whose proceeds, including tax, exceed 500 millions Riels and 250 millions Riels from sale of goods and from services, respectively, are subject to the tax obligation. These business accounts shall be certified by an auditing firm duly approved by the Ministry of Economy and Finances.
This requirement shall apply in 1994 for all monthly declarations of proceeds and shall form the basis of sale and profit tax.
All certified declarations shall be filed at the Department of Taxation at the latest on the 15th of the next business month, except for annual declarations which shall be filed at the latest May 15, 1994.
Senior Minister
Minister of Economy and Finances
Signature and Seal
SAM RAINSY