随着越来越多的外资企业来到柬埔寨设厂经营，对于新国度的法律法规十分陌生，哪些方面需要特别注意呢？特别列举新投资企业需要了解的八大关注点，具体如下：

一、财务报表  Financial Statements

1.由于柬埔寨已采用国际财务报告准则和中小企业国际财务报告准则，因此在柬埔寨注册的公司的财务报表需要根据国际财务报告准则或中小企业国际财务报告准则编制。

The financial statements of the companies registered in Cambodia is required to prepared based on the CIFRS or CIFRS for SMEs as Cambodia has adopted the IFRS and IFRS for SMEs.

2.我们强烈建议企业定期在会计软件中进行会计核算。

We highly recommend the companies to do the accounting in the accounting software on regular basis.

3.根据《会计和审计法》，所有在柬埔寨注册的公司都必须向ACAR（会计和审计监管机构）提交经审计/未经审计的财务报表。

All the companies registered in Cambodia are required to submit Audited/Unaudited Financial Statements to the ACAR (Accounting and Auditing Regulator) as per the Law on Accounting and Auditing.

二、股东借款 Shareholder’s Loan

1.关联方借款利息按照独立交易利率计算。一般情况下不允许向关联方提供零利率贷款。贷款利息需缴纳15%的预扣税。

The interest on loan from the related party shall be on the arm's length interest rate. In the general circumstances the zero-percentage interest loan from the related party is not allowed. The interest on the loan is subject to WHT @15%.

2.所有公司还必须保持适当的贷款协议，其中提及贷款价值、期限、利息、当事人和还款时间表的最低要求。

All the companies are also required to maintain a proper loan agreement mentioning the minimum requirement of loan value, period, interest, parties and repayment schedule.

3.在GDT最近于2022年6月发布的公告中，如果来自关联方的贷款是短期贷款（期限少于12个月），则该贷款的利率可以低于市场利率或零利率。 尽管如此，公司仍需要准备适当的贷款协议。

In the recent announcement by the GDT in June 2022, ifthe loan from related party is for short-term period (period less than 12 months) then such loan can be with interest rate lower than market rate or at zero-interest rate. Though the companies are still required to prepare a proper loan agreement

三、外国员工工资 Foreigner Staff Salary

1.如果贵公司有外籍员工，请确保他们的工资不低于外国人在柬埔寨生活所需的正常支出。例如，不得低于1,000 美元或基于类似的行业惯例。 外国人也需要获得工作许可证，因此所有外国人都应获得工作许可证。 此外，如果公司有外籍员工，则必须获得劳工和职业培训部的配额批准。

If your company has foreign staff then please ensure that their salary shall not be lower than a normal expenditure re- quired for a foreigner to live in Cambodia. For an example it shall not be less than 1,000 USD or based on similar industry practices. Foreigners are also subject to Work Permit and hence all the foreigner shall have work permit. Further the companies are required to get the quota approval from Ministry of Labor and Vocational Training if the company has foreign employees.

四、库存管理 Inventory Movement

1.进口货物并在柬埔寨销售的贸易公司必须对其库存变动保持适当的记录.

The trading companies importing the goods and selling in Cambodia are required to maintain a proper records for its inventory movement.

2.库存变动表应包括期初库存、库存采购、库存销售、库存损失/损坏以及库存期末库存的详细信息。

The inventory movement statement shall cover the details about the opening inventory, purchase of inventory, sale of inventory, any loss/damage of inventory and closing stock of the inventory.

3.公司需要定期将库存变动与实际库存进行核对。

The companies are required to reconcile their inventory movement with their actual inventory on regular interval.

五、银行对账单/银行交易 Bank Statement / Bank Transactions

1.通过银行进行的公司交易非常重要。公司应不惜一切代价避免从股东/董事或任何其他员工的个人银行账户进行商业交易。 现金支出应首先以零用现金形式提取，公司应保存适当的零用现金账簿。

The transaction of the companies performed by the banks are very crucial. The companies shall avoid at any cost the business transactions from the personal bank account of shareholder/director or any other employees. The expense by Cash should be withdraw in form of petty cash first and the company shall maintain proper petty cash book.

2.避免将个人开支与公司开支混淆。请记住，企业所有者是企业本身的独立实体。

Avoid mixed up the personal expenses with the company expenses. Remember that the owner of the business is a separate entity to the business itself.

3.司的所有交易仅通过公司银行账户进行。

All the transactions of the companies shall be done by the company bank accounts only.

4.此外，公司还必须向柬埔寨税务总局通报其在柬埔寨的所有公司银行账户。

 Further the companies are required to inform to GDT about all their company bank accounts in Cambodia.

六、合规日历 Compliances Calendar

1.在柬埔寨注册的公司应警惕柬埔寨不同部委的多项合规要求，这些要求可能因其业务活动的性质而有所不同。

The companies registered in Cambodia shall be vigilant about the requirement of several compliances in Cambodia from different ministries which can differ base on their nature of the business activity.

2.我们建议公司准备一份合规日历并严格遵守，以避免未来受到任何处罚。

We recommend the company to prepare a compliance calendar and shall strictly follow the same to avoid any future penalties.

七、对个人/非注册实体的租金和服务的预扣税 

Withholding Tax On Rent And Performance Of Services From Individual/ Non-Registered Entity

1.如果公司向个人租赁办公室或仓库，则租金费用将加收10%的预扣税。 如果公司未能从租金中扣除预扣税，公司将必须每月自掏腰包向柬埔寨税务总局支付预扣税。

In case the company has rented the office/warehouse premises on rent from individual, the rent expense will be subject to WHT @10%. In case the company fail to deduct the WHT from rent, the company will have to pay it from its own pocket to GDT on monthly basis.

2.对于无法出示有效增值税发票的个人/非注册服务提供商提供的服务，此类付款需缴纳 15% 的预扣税。 如果公司未能从支付给供应商的款项中扣除预扣税，公司将不得不自掏腰包额外支付预扣税。

The services received from individual/non-registered service provider who cannot produce the valid VAT invoice,such payment is subject to WHT @15%. If the company fails to deduct the WHT from the payment to supplier, the com- pany will have to pay additionally for the WHT from its own pocket.

八、工资、工龄津贴和全国社会保障基金的支付 Payment Of Salary,Seniority Payment And NSSF

1.根据劳动和职业培训部（MLVT）的法律，所有公司必须每月向所有员工支付两次工资。

As per the law from Ministry of Labor and Vocational Train- ing (MLVT), all the companies are required to pay the salary twice a month to all the employees.

2.工龄金须每半年（每年两次）支付给所有员工。

The seniority payment is required to be paid half yearly  (Twice a year) to all the employees.

3.所有员工均需按月缴纳NSSF（全国社会保障基金）。

NSSF (National Social Security Fund) is required to be paid for all the employees on the monthly basis. 

附件：企业合规日历