I have a friend (foreign) who has worked for the same company in PP for about six years. For the first three years, she was paid in cash and had a pay slip included, which was just a printed out piece of paper telling her how many hours she'd worked, how much she earned and how much tax was deducted (but no number associated with her tax contributions).

Her company then asked if they could pay her directly into her bank account, which she was fine with. But ever since, she has never received a pay slip. It hasn't bothered her, as she always uses the Salary Tax app to calculate her salary and has always received the correct amount, with the correct amount of tax deducted. She has never had a need for a payslip.

She was trying to do some financial things online last week and was asked for her TIN (Tax Identification Number) as she had said she lived in Cambodia. She didn't know this and contacted her manager at work for it. As far as we can tell, it's similar to a National Insurance number (UK) or Social Security number (US). It's basically the number associated to you when your income (or salary?) tax is paid.

Her manager replied that the office just uses her passport number when they deduct tax and that she doesn't have a TIN number (or whatever the equivalent name of it is in Cambodia) because she pays 'salary tax' and not 'income tax'. In most other countries, your salary is your income and the two are the same thing?

It turns out that she doesn't need a TIN number after all, but after hearing her story, I'm wondering if she's been given the right information or if there's something else going on? Does what she was told sound correct or is she running a risk that if she ever has to contact the tax office in Cambodia, they may tell her they have no records of her and hit her with a huge tax bill? Especially given that she has no proof that she has had tax deducted every time she's been paid?

PSD-Kiwi wrote: ↑Fri Mar 31, 2023 3:47 pm She has been given the correct information, Cambodia has yet to implement a personal income tax (PIT) regime and there is no requirement to submit a PIT return to the Tax Authority. Currently, tax on income earned by individuals from their employment activities is withheld by the employer and remitted to the Tax Authority through the monthly filing of the Tax on Salary (ToS) and Fringe Benefits Tax (FBT).

You are so good

Individuals don’t need to file taxes here, companies are responsible and file a tax on salary and fringe benefit tax return monthly. If they don’t the company is liable.