Accounting records (Cambodia)
A taxable person is required to properly record and maintain books and records of every transaction made together with an account showing the VAT amount collected from sales, the VAT amount paid on purchases, and any adjustment to the sales values or VAT amounts.
It is a legal requirement for all taxable
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 17:00