柬埔寨税务局加强关联方交易审计监管
分类经济
地点金边
来源CIR
发布时间2026/10/13 10:20
详情描述
柬埔寨税务局近期加强了对关联方交易的审计监管，并调整了强制审计要求。DFDL税务专家提醒，企业需在年底前完成税务风险自查，重点审查融资安排及财务报告义务。
在金边诺富特酒店举办的一场由DFDL柬埔寨与欧洲商会联合主办的简报会上，专家团队针对资本利得税、转让定价及财务报告的最新变化进行了说明。与会人员包括企业首席财务官、税务总监、首席会计师、内部法律顾问及非政府组织代表。
此次政策调整涉及资本利得税制度，明确对特定资本资产的应纳税收益征收20%的税款，涵盖范围包括股份转让、投资资产、商誉及知识产权。
专家指出，尽管审计门槛的提高减轻了部分中小企业的合规压力，但对于涉及跨境交易或关联方交易的企业而言，合规成本预计将有所增加。DFDL税务合伙人Diberjohn Balinas主持了本次会议，税务合伙人Vajiravann Chamnan、转让定价负责人Vandana Vijayakumar及会计总监Michelle Cielo共同参与了政策解读。
📋 简要摘要 ▸
DFDL指出柬埔寨企业面临更严格的关联方交易审计要求，建议企业在年底前审查税务风险与财务报告义务。
📋 完整原文 ▸
[来源: CIR] [分类提示: NEWS]
标题: Cambodia’s Tax and Audit Changes Put Related-Party Transactions Under Greater Scrutiny, DFDL Says
Cambodia Investment Review
Cambodian businesses face closer scrutiny of related-party transactions and changes to mandatory audit requirements, prompting calls from DFDL specialists to review tax exposure, financing arrangements and reporting obligations before year-end.
At a breakfast briefing hosted by DFDL Cambodia and EuroCham at Novotel Phnom Penh, advisers outlined changes affecting capital gains, transfer pricing and financial reporting. The session brought together chief financial officers, tax directors, chief accountants, in-house counsel and NGO representatives.
The changes could increase compliance costs for businesses with cross-border or related-party dealings, even as higher audit thresholds ease requirements for some small and medium-sized enterprises.
DFDL Tax Partner Diberjohn Balinas moderated the briefing, which featured Tax Partner Vajiravann Chamnan, transfer pricing lead Vandana Vijayakumar and Accounting Director Michelle Cielo.
Capital Gains and Tax Liabilities in Focus
Chamnan outlined Cambodia’s new capital gains tax regime, which imposes a 20% tax on taxable gains from specified capital assets, including share transfers, investment assets, goodwill and intellectual property.
Read More: DFDL and EuroCham Warn of Workforce Turning Point as Economic Uncertainty and AI Accelerate Change in Cambodia
According to the presentation, implementation timeline