A Cambodian resident taxpayer includes any physical person who: has residence in Cambodia, or. has a principal place of abode in Cambodia, or. is physically present in Cambodia for more than 182 days in any 12 month period ending in the current tax year.

A non-resident is a person who does not meet the above criteria.

A 12 month Visa Extension of Stay alone does not make a person resident for tax purposes.

It's just has the knowledgeable PSD-Kiwi wrote, if the person resides more than 182 days in any 12 month period ending in the current tax year then they are classed as a resident in general, if earning then like any other residents are due to pay tax monies.
It's always been of a small concern to myself, due to the Cambodian tax man could by rights tax any residents on that of their earnings, salary, incomes. Take Thailand for example, here forign residents are taxed on their pension funds, and many of those pension monies will have been taxed at source (their own country). So in effect they're being double taxed on their income of monies. It's has I understand a relatively easy process by a form for the purpose of claiming that taxed money to be reinstated, also I seem to understand that the taxed person can opt for being taxed in the country they are residing, being to their financial benefit if that country has a lower tax rate. But this is depending if the two countries have a tax agreement in place. Cambodia at this time have very few tax agreement's with other countries, so in effect if they were to tax a person on income of monies that money would be getting double taxed. I am not implying that you would not be able to claim some tax monies back, but it would be more likely that the tax money would be stopped at source, and the person would fall short if they were paying a higher tax rate we're they we're classed has a resident.
That is only a simple outline of what I am lead to understand, any updates I would be happy to know.

xandreu wrote: ↑Thu Dec 30, 2021 2:04 pm

PSD-Kiwi wrote: ↑Thu Dec 30, 2021 1:41 pm A Cambodian resident taxpayer includes any physical person who: has residence in Cambodia, or. has a principal place of abode in Cambodia, or. is physically present in Cambodia for more than 182 days in any 12 month period ending in the current tax year.

A non-resident is a person who does not meet the above criteria.

A 12 month Visa Extension of Stay alone does not make a person resident for tax purposes.

She’s definitely a resident then. Sounds to me like there’s a new person in the office who doesn’t know what they’re doing.

Thanks for the info.

She should go to her Sangkat, show them her lease agreement and a few passport photos and they will issue a form showing her as resident. She might have to give them a few bucks for same day service (I did). I had to do this with Prasac to get taxed as a resident.