Taskar Partner Co.,Ltd.

Withholding tax paid to residents:
• Interest: 15% (not applied for interest paid to a Cambodian-registered bank or financial institution).
• Royalties: 15%.
• Rental: 10%.
• Services: 15% (not applied for registered tax payer support by sufficient VAT invoice).

Law on taxation Part 6-Article 25-Point 2: Withholding Tax on interest is not applied for interest paid to Cambodia-registered bank or saving institution.

Article 9. Point 1. C: Income Tax Exemption refer to the benefit received from resident registered tax payer if the amount of tax is paid (The interest paid by resident tax payer to the bank is an income of bank which already withhold by the bank to pay to tax administration).

Cambodia applies a withholding tax to interest earned on deposit and saving accounts. The bank automatically subtracts this tax before paying you the interest.

• Resident Taxpayer Rates:
- Savings Account: 4% tax.
- Fixed/Term Deposit: 6% tax.
• Non-Resident Taxpayer Rates:
- Saving account and Fixed/Term Deposit: 14% tax.

*the rate of tax is varies depended on the status of DTA (Double Tax Agreement under Cambodia Tax Law) and allowance tax rate can be reduced to 10%.