odoo18/addons/l10n_kh/data/template/account.tax-kh.csv

1	id	name	sequence	description	invoice_label	type_tax_use	tax_scope	amount_type	amount	tax_group_id	is_withholding_tax_on_payment	repartition_line_ids/factor_percent	repartition_line_ids/repartition_type	repartition_line_ids/document_type	repartition_line_ids/account_id	repartition_line_ids/tag_ids	active	description@kh	repartition_line_ids/use_in_tax_closing	country_id
2	l10n_kh_tax_sale_10_m_t	10% M T		VAT rate applied to the standard taxable goods to taxable person	10% VAT	sale		percent	10	l10n_kh_tax_group_vat_10	False		base	invoice		+T7 01 12	True	10% អាករលើតម្លៃបន្ថែម លើការលក់ក្នុងស្រុក បុគ្គលជាប់អាករ		base.kh
3	l10n_kh_tax_sale_10_m_nt	10% M NT		VAT rate applied to the standard taxable goods to non-taxable person	10% VAT	sale		percent	10	l10n_kh_tax_group_vat_10	False		base	invoice		+T7 01 14	True	10% អាករលើតម្លៃបន្ថែម លើការលក់ក្នុងស្រុក បុគ្គលមិនជាប់អាករ		base.kh
4	l10n_kh_tax_sale_0_m_ex	0% M EX		VAT rate applied to exported goods	0%	sale		percent	0	l10n_kh_tax_group_zero_rated	False		base	invoice		+T7 01 16	True	០% ការនាំចេញ		base.kh
5	l10n_kh_tax_sale_0_m_exempt_t	0% M Exempt T		Tax exempt goods on taxable person	Exempt	sale		percent	0	l10n_kh_tax_group_vat_exempt	False		base	invoice		+T7 01 17	True	០% ការលើកលែងពន្ធ បុគ្គលជាប់អាករ		base.kh
6	l10n_kh_tax_sale_0_m_exempt_nt	0% M Exempt NT		Tax exempt goods on non-taxable person	Exempt	sale		percent	0	l10n_kh_tax_group_vat_exempt	False		base	invoice		+T7 01 18	True	០% ការលើកលែងពន្ធ បុគ្គលមិនជាប់អាករ		base.kh
7	l10n_kh_tax_purchase_10_m	10% M		VAT rate applied to the standard taxable supplies	10% VAT	purchase		percent	10	l10n_kh_tax_group_vat_10	False		base	invoice		+T7 01 03	True	10% អាករលើតម្លៃបន្ថែម លើការទិញក្នុងស្រុក		base.kh
8	l10n_kh_tax_purchase_10_m_ex	10% M EX		VAT rate applied to the standard taxable supplies imported into Cambodia	10% VAT	purchase		percent	10	l10n_kh_tax_group_vat_10	False		base	invoice		+T7 01 05	True	10% អាករលើតម្លៃបន្ថែម លើការ នាំចូល		base.kh
9	l10n_kh_tax_purchase_0_exclusive_t	0% Exclusive T		VAT exclusive goods on taxable person	Exempt	purchase		percent	0	l10n_kh_tax_group_vat_exempt	False		base	invoice		+T7 01 07	True	០% អាករលើតម្លៃបន្ថែម នៃការទិញផ្តាច់មុខ បុគ្គលជាប់អាករ		base.kh
10	l10n_kh_tax_purchase_0_exclusive_nt	0% Exclusive NT		VAT exclusive goods on non-taxable person	Exempt	purchase		percent	0	l10n_kh_tax_group_vat_exempt	False		base	invoice		+T7 01 08	True	០% អាករលើតម្លៃបន្ថែម នៃការទិញផ្តាច់មុខ បុគ្គលមិនជាប់អាករ		base.kh
11	l10n_kh_tax_purchase_0_non_creditable_t	0% Non Creditable T		VAT purchase non creditable on taxable person	10% NCR	purchase		percent	10	l10n_kh_tax_group_non_creditable_vat	False		base	invoice		+T7 01 09	True	0% ការទិញដោយមិនជំពាក់ បុគ្គលជាប់អាករ		base.kh
12	l10n_kh_tax_purchase_0_non_creditable_nt	0% Non Creditable NT		VAT purchase non creditable on non-taxable person	10% NCR	purchase		percent	10	l10n_kh_tax_group_non_creditable_vat	False		base	invoice		+T7 01 10	True	0% ការទិញដោយមិនមានឥណទាន បុគ្គលជាប់អាករ		base.kh
13	l10n_kh_tax_sale_10_m_sc_t	10% M SC T		VAT rate applied to sales of goods and service charges to taxable person that is state-borne	10% State charge	sale		percent	10	l10n_kh_tax_group_vat_state_charge_10	False		base	invoice		+T7 01 25	True	10% ការលើកលែង អាករលើតម្លៃបន្ថែម នៃការលក់ (ការគិតថ្លៃពីរដ្ឋ) - បុគ្គលជាប់អាករ		base.kh
14	l10n_kh_tax_sale_10_m_sc_nt	10% M SC NT		VAT rate applied to sales of goods and service charges to non-taxable person that is state-borne	10% State charge	sale		percent	10	l10n_kh_tax_group_vat_state_charge_10	False		base	invoice		+T7 01 27	True	10% ការលើកលែង អាករលើតម្លៃបន្ថែម នៃការលក់ (ការគិតថ្លៃពីរដ្ឋ) - បុគ្គលមិនជាប់អាករ		base.kh
15	l10n_kh_tax_purchase_10_m_sc_ex	10% M SC EX		VAT rate applied to the supply of goods and services for imported state-borne	10% State charge	purchase		percent	10	l10n_kh_tax_group_vat_state_charge_10	False		base	invoice		+T7 01 22	True	10% អាករលើតម្លៃបន្ថែម លើការ នាំចូល (ការគិតថ្លៃពីរដ្ឋ)		base.kh
16	l10n_kh_tax_purchase_10_m_sc	10% M SC		VAT rate applied to purchase of goods and service charges that is state-borne	10% State charge	purchase		percent	10	l10n_kh_tax_group_vat_state_charge_10	False		base	invoice		+T7 01 20	True	10% អាករលើតម្លៃបន្ថែម លើការទិញ (ការគិតថ្លៃពីរដ្ឋ)		base.kh
17	l10n_kh_tax_purchase_15_wht_s	15% WHT S		WHT imposed on income received by a physical person for service performance	15% WHT	purchase		percent	-15	l10n_kh_tax_group_wht_15	True		base	invoice		+WT 003 R 01 B	True	15% ពន្ធកាត់ទុក (សេវាកម្ម)		base.kh
18	l10n_kh_tax_purchase_15_wht_r	15% WHT R		WHT applied to royalty payments for intangible properties or interest in minerals, oil or natural gas made to a resident taxpayer.	15% WHT	purchase		percent	-15	l10n_kh_tax_group_wht_15	True		base	invoice		+WT 003 R 01 B	False	15% ពន្ធកាត់ទុក (សួយសារ)		base.kh
19	l10n_kh_tax_purchase_15_wht_i	15% WHT I		WHT applied to Interest paid to a physical person or resident taxpayers other than local banks and saving institutions	15% WHT	purchase		percent	-15	l10n_kh_tax_group_wht_15	True		base	invoice		+WT 003 R 02 B	False	15% ពន្ធកាត់ទុក (ការប្រាក់លើកលែងតែ ធនាគារ និង ស្ថាប័ន)		base.kh
20	l10n_kh_tax_purchase_10_wht_rental_legal	10% WHT Rental Legal		WHT levied on income from the rental of movable property and immovable property - legal person	10% WHT	purchase		percent	-10	l10n_kh_tax_group_wht_10	True		base	invoice		+WT 003 R 05 B	True	10% ពន្ធកាត់ទុក (ការជួល រូបវន្តបុគ្គល)		base.kh
21	l10n_kh_tax_purchase_10_wht_rental_physical	10% WHT Rental Physical		WHT levied on income from the rental of movable property and immovable property - physical person	10% WHT	purchase		percent	-10	l10n_kh_tax_group_wht_10	True		base	invoice		+WT 003 R 06 B	True	10% ពន្ធកាត់ទុក (ការជួល នីតិបុគ្គល)		base.kh
22	l10n_kh_tax_purchase_6_wht_fd	6% WHT FD		WHT levied on interest paid by local banks or savings institutions to a resident taxpayer or a physical person having a fixed term deposit	6% WHT	purchase		percent	-6	l10n_kh_tax_group_wht_6	True		base	invoice		+WT 003 R 03 B	False	6% ពន្ធកាត់ទុក (ការប្រាក់ សំរាប់ គណនីសន្សំមានកាលកំណត់)		base.kh
23	l10n_kh_tax_purchase_4_wht_sd	4% WHT SD		WHT levied on interest paid by local banks or savings institutions to a resident taxpayer or a physical person having a non-fixed term saving	4% WHT	purchase		percent	-4	l10n_kh_tax_group_wht_4	True		base	invoice		+WT 003 R 04 B	False	4% ពន្ធកាត់ទុក (ការប្រាក់ សំរាប់ គណនីសន្សំ)		base.kh
24	l10n_kh_tax_purchase_14_wht_nr_i	14% WHT NR I		WHT imposed on income by non-residents - Payment of interest	14% WHT	purchase		percent	-14	l10n_kh_tax_group_wht_14	True		base	invoice		+WT 003 NR 01 B	False	14% ពន្ធកាត់ទុក (លើនិវាសជន - ការបង់ការប្រាក់ឱ្យអ្នកជាប់ពន្ធ)		base.kh
25	l10n_kh_tax_purchase_14_wht_nr_r	14% WHT NR R		WHT imposed on income by non-residents - Payment of royalty, rental/leasing, and income related to the use of property	14% WHT	purchase		percent	-14	l10n_kh_tax_group_wht_14	True		base	invoice		+WT 003 NR 02 B	False	14% ពន្ធកាត់ទុក (លើអនិវាសជន - ការបង់សួយសារ ថ្លៃឈ្នួល)		base.kh
26	l10n_kh_tax_purchase_14_wht_nr_t	14% WHT NR T		WHT imposed on income by non-residents - Payment of management fee and technical services	14% WHT	purchase		percent	-14	l10n_kh_tax_group_wht_14	True		base	invoice		+WT 003 NR 03 B	False	14% ពន្ធកាត់ទុក (លើអនិវាសជន - ការទូទាត់ថ្លៃសេវាគ្រប់គ្រង និងសេវាបច្ចេកទេសនានា)		base.kh
27	l10n_kh_tax_purchase_14_wht_nr_div	14% WHT NR DIV		WHT imposed on income by non-residents - Payment of dividend	14% WHT	purchase		percent	-14	l10n_kh_tax_group_wht_14	True		base	invoice		+WT 003 NR 04 B	False	14% ពន្ធកាត់ទុក (លើអនិវាសជន - ការបង់ភាគលាភ)		base.kh
28	l10n_kh_tax_purchase_14_wht_nr_s	14% WHT NR S		WHT imposed on income by non-residents - Service	14% WHT	purchase		percent	-14	l10n_kh_tax_group_wht_14	True		base	invoice		+WT 003 NR 05 B	True	14% ពន្ធកាត់ទុក (លើអនិវាសជន - សេវាកម្ម)		base.kh
29	l10n_kh_tax_purchase_10_wht_dta_01	10% WHT DTA I		Tax imposed on Double Tax Agreements - Payment of interest	10% WHT	purchase		percent	-10	l10n_kh_tax_group_wht_10	True		base	invoice		+WT 003 NR 01 B	False	10% ពន្ធកាត់ទុក (ការចៀសវាងការយកពន្ធត្រួតគ្នា - ការបង់ការប្រាក់ឱ្យអ្នកជាប់ពន្ធ)		base.kh
30	l10n_kh_tax_purchase_10_wht_dta_02	10% WHT DTA R		Tax imposed on Double Tax Agreements - Payment of royalty, rental/leasing, and income related to the use of property	10% WHT	purchase		percent	-10	l10n_kh_tax_group_wht_10	True		base	invoice		+WT 003 NR 02 B	False	10% ពន្ធកាត់ទុក (ការចៀសវាងការយកពន្ធត្រួតគ្នា - ការបង់សួយសារ ថ្លៃឈ្នួល)		base.kh
31	l10n_kh_tax_purchase_10_wht_dta_03	10% WHT DTA T		Tax imposed on Double Tax Agreements - Payment of management fee and technical services	10% WHT	purchase		percent	-10	l10n_kh_tax_group_wht_10	True		base	invoice		+WT 003 NR 03 B	False	10% ពន្ធកាត់ទុក (ការចៀសវាងការយកពន្ធត្រួតគ្នា - ការទូទាត់ថ្លៃសេវាគ្រប់គ្រង និងសេវាបច្ចេកទេសនានា)		base.kh
32	l10n_kh_tax_purchase_10_wht_dta_04	10% WHT DTA DIV		Tax imposed on Double Tax Agreements - Payment of dividend	10% WHT	purchase		percent	-10	l10n_kh_tax_group_wht_10	True		base	invoice		+WT 003 NR 04 B	False	10% ពន្ធកាត់ទុក (ការចៀសវាងការយកពន្ធត្រួតគ្នា - ការបង់ភាគលាភ)		base.kh
33	l10n_kh_tax_purchase_10_wht_dta_05	10% WHT DTA S		Tax imposed on Double Tax Agreements - Payment of royalty, rental/leasing, and income related to the use of property	10% WHT	purchase		percent	-10	l10n_kh_tax_group_wht_10	True		base	invoice		+WT 003 NR 05 B	False	10% ពន្ធកាត់ទុក (ការចៀសវាងការយកពន្ធត្រួតគ្នា - សេវាកម្ម)		base.kh
34	l10n_kh_tax_sale_15_wht_s	15% WHT S		WHT imposed on income received by a physical person for service performance	15% WHT	sale		percent	-15	l10n_kh_tax_group_wht_15	True		base	invoice			True	15% ពន្ធកាត់ទុក (សេវាកម្ម)		base.kh
35	l10n_kh_tax_sale_15_wht_r	15% WHT R		WHT applied to royalty payments for intangible properties and interest in minerals made to a resident taxpayer.	15% WHT	sale		percent	-15	l10n_kh_tax_group_wht_15	True		base	invoice			False	15% ពន្ធកាត់ទុក (សួយសារ)		base.kh
36	l10n_kh_tax_sale_15_wht_i	15% WHT I		WHT applied to Interest paid to a physical person or resident taxpayers other than local banks and saving institutions	15% WHT	sale		percent	-15	l10n_kh_tax_group_wht_15	True		base	invoice			False	15% ពន្ធកាត់ទុក (ការប្រាក់លើកលែងតែ ធនាគារ និង ស្ថាប័ន)		base.kh
37	l10n_kh_tax_sale_10_wht_rental_legal	10% WHT Rental Legal		WHT levied on income from the rental of movable property and immovable property - legal person	10% WHT	sale		percent	-10	l10n_kh_tax_group_wht_10	True		base	invoice			True	10% ពន្ធកាត់ទុក (ការជួល រូបវន្តបុគ្គល)		base.kh
38	l10n_kh_tax_sale_10_wht_rental_physical	10% WHT Rental Physical		WHT levied on income from the rental of movable property and immovable property - physical person	10% WHT	sale		percent	-10	l10n_kh_tax_group_wht_10	True		base	invoice			True	10% ពន្ធកាត់ទុក (ការជួល នីតិបុគ្គល)		base.kh
39	l10n_kh_tax_sale_6_wht_fd	6% WHT FD		WHT levied on interest paid by local banks or savings institutions to a resident taxpayer or a physical person having a fixed term deposit	6% WHT	sale		percent	-6	l10n_kh_tax_group_wht_6	True		base	invoice			False	6% ពន្ធកាត់ទុក (ការប្រាក់ សំរាប់ គណនីសន្សំមានកាលកំណត់)		base.kh
40	l10n_kh_tax_sale_4_wht_sd	4% WHT SD		WHT levied on interest paid by local banks or savings institutions to a resident taxpayer or a physical person having a fixed term deposit	6% WHT	sale		percent	-4	l10n_kh_tax_group_wht_6	True		base	invoice			False	4% ពន្ធកាត់ទុក (ការប្រាក់ សំរាប់ គណនីសន្សំ)		base.kh
41	l10n_kh_tax_sale_10_spt	10% SPT		Specific tax applied on air tickets sold in Cambodia, entertainment and locally produced carbonated & similar non-alcoholic drinks	10% SPT	sale		percent	10	l10n_kh_tax_group_excise_taxes	False		base	invoice			False	10% ការលក់សំបុត្រយន្តហោះក្នុងស្រុក និងអន្តរជាតិដែលបានលក់ក្នុងប្រទេសកម្ពុជា, សេវាកម្សាន្ត, ភេសជ្ជៈកាបូណាត និងភេសជ្ជៈដែលមិនមានជាតិអាល់កុលដែលត្រូវបានផលិតក្នុងស្រុកជាក់លាក់មួយចំនួន		base.kh
42	l10n_kh_tax_sale_3_spt	3% SPT		Specific tax applied on telecommunications services	3% SPT	sale		percent	3	l10n_kh_tax_group_excise_taxes	False		base	invoice			False	3% ការលក់ លើសេវាកម្មទូរគមនាគមន៍		base.kh
43	l10n_kh_tax_sale_20_spt	20% SPT		Specific tax applied on cigars and cigarettes	20% SPT	sale		percent	20	l10n_kh_tax_group_excise_taxes	False		base	invoice			False	20% ការលក់ លើបារី ស៊ីហ្គា និង ប្រភេទថ្នាំជក់គ្រប់ប្រភេទ ដែលត្រូវបានផលិតក្នុងស្រុក និងនាំចូល		base.kh
44	l10n_kh_tax_sale_30_spt	30% SPT		Specific tax applied on imported and locally produced beer	30% SPT	sale		percent	30	l10n_kh_tax_group_excise_taxes	False		base	invoice			False	30% ការលក់លើស្រាបៀរគ្រប់ប្រភេទដែលត្រូវបានផលិតក្នុងស្រុក និង នាំចូល		base.kh
45	l10n_kh_tax_sale_35_spt	35% SPT		Specific tax applied on imported and locally produced wine	35% SPT	sale		percent	35	l10n_kh_tax_group_excise_taxes	False		base	invoice			False	35% ការលក់ លើស្រាគ្រប់ប្រភេទដែលត្រូវបានផលិតក្នុងស្រុក និង នាំចូល		base.kh
46	l10n_kh_tax_sale_3_plt	3% PLT		Tax imposed on locally produced and imported alcohol and cigarettes. Further redistribution, the PLT base is at 20% of Sale Price	3% PLT	sale		percent	3	l10n_kh_tax_group_public_lighting_tax	False		base	invoice			False	3% អាករសម្រាប់បំភ្លឺសាធារណៈ		base.kh
47	l10n_kh_tax_sale_5_plt_re	5% PLT-RE		Tax imposed on locally produced and imported alcohol and cigarettes. Further redistribution, the PLT base is at 20% of Sale Price	5% PLT-RE	sale		percent	5	l10n_kh_tax_group_public_lighting_tax	False		base	invoice			False	5% អាករសម្រាប់បំភ្លឺសាធារណៈ - ការចែកចាយឡើងវិញ		base.kh
48	l10n_kh_tax_sale_2_at	2% AT		Tax imposed on the supply of accommodation services	2% AT	sale		percent	2	l10n_kh_tax_group_accommodation_tax	False		base	invoice			False	2% អាករលើការស្នាក់នៅ		base.kh