| A: According to the law of investment of the Cambodia Kingdom, for the enterprises in SSEZ, Cambodia’s incentive policies of tax are as followed:
(1)Importing building materials, means of production, all kinds of materials, semi-finished products, raw materials and the required installation kits is totally free from the tariff and other duties.
(2)Exporting the product is also totally free from export tax
(3)Distributing investment profit, no matter is intermediary to abroad, or in Cambodia domestic, is free from tax;
(4)Profit tax’s (i.e. income tax) exemption period is 6-9 years, that is, "3 years of start-up + 3 years of automatically tax free + 3 years of privilege period". Reinvesting the profit can be free from profit tax;
(5) Government does not implement control of foreign exchange, and foreign exchange funds can go in and out freely. |
