[et_pb_section fb_built=\u00a0\u00bb1″ theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.5″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.27.5″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column _builder_version=\u00a0\u00bb4.27.5″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb type=\u00a0\u00bb4_4″ theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.5″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ sticky_enabled=\u00a0\u00bb0″]<\/p>\n
Conform\u00e9ment \u00e0 l’article 25 de la loi fiscale promulgu\u00e9e par le d\u00e9cret royal n\u00b0 NS\/RKM\/0523\/004 du 16 mai 2023 et \u00e0 l’article 44 du Prakas n\u00b0 578, d\u00e9cret royal n\u00b0 19, 2024, sur l’imp\u00f4t sur le revenu, afin de faciliter le m\u00e9canisme de retenue \u00e0 la source parmi les contribuables sous le r\u00e9gime de l’autod\u00e9claration et d’am\u00e9liorer l’environnement des affaires au Royaume du Cambodge, le minist\u00e8re de l’\u00e9conomie et des finances formule les recommandations suivantes : <\/p>\n
1- Exemption des obligations de retenue \u00e0 la source sur les redevances et les int\u00e9r\u00eats pour tous les paiements de redevances et d’int\u00e9r\u00eats entre contribuables soumis au m\u00eame r\u00e9gime d’auto-d\u00e9claration.<\/p>\n
2- Les entreprises qui sont contribuables sous le r\u00e9gime de l’auto-d\u00e9claration et qui per\u00e7oivent des revenus doivent les enregistrer comme revenus imposables et d\u00e9clarer l’imp\u00f4t sur le revenu conform\u00e9ment aux lois et r\u00e8glements l\u00e9gaux en vigueur en mati\u00e8re de fiscalit\u00e9.<\/p>\n
3- Exemption de l’obligation de retenue \u00e0 la source vis\u00e9e au point 1 ci-dessus, sauf si le montant est inscrit sur la facture conform\u00e9ment aux r\u00e8gles d’utilisation des factures en vigueur, qui a \u00e9t\u00e9 r\u00e9guli\u00e8rement \u00e9mise par l’autre contribuable auto-d\u00e9clar\u00e9.<\/p>\n
[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/bmixconsultant.com\/wp-content\/uploads\/2026\/02\/photo_2026-01-30_20-45-27.jpg\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.5″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb title_text=\u00a0\u00bbphoto_2026-01-30_20-45-27″ hover_enabled=\u00a0\u00bb0″ sticky_enabled=\u00a0\u00bb0″][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"
Conform\u00e9ment \u00e0 l’article 25 de la loi fiscale promulgu\u00e9e par le d\u00e9cret royal n\u00b0 NS\/RKM\/0523\/004 du 16 mai 2023 et \u00e0 l’article 44 du Prakas n\u00b0 578, d\u00e9cret royal n\u00b0 19, 2024, sur l’imp\u00f4t sur le revenu, afin de faciliter le m\u00e9canisme de retenue \u00e0 la source parmi les contribuables sous le r\u00e9gime de l’autod\u00e9claration […]<\/p>\n","protected":false},"author":2,"featured_media":1657,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[22],"tags":[],"class_list":["post-1656","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/bmixconsultant.com\/fr\/wp-json\/wp\/v2\/posts\/1656","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bmixconsultant.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bmixconsultant.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bmixconsultant.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/bmixconsultant.com\/fr\/wp-json\/wp\/v2\/comments?post=1656"}],"version-history":[{"count":1,"href":"https:\/\/bmixconsultant.com\/fr\/wp-json\/wp\/v2\/posts\/1656\/revisions"}],"predecessor-version":[{"id":1664,"href":"https:\/\/bmixconsultant.com\/fr\/wp-json\/wp\/v2\/posts\/1656\/revisions\/1664"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bmixconsultant.com\/fr\/wp-json\/wp\/v2\/media\/1657"}],"wp:attachment":[{"href":"https:\/\/bmixconsultant.com\/fr\/wp-json\/wp\/v2\/media?parent=1656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bmixconsultant.com\/fr\/wp-json\/wp\/v2\/categories?post=1656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bmixconsultant.com\/fr\/wp-json\/wp\/v2\/tags?post=1656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}