地元の税理士事務所が11月17日、物流会社、海運会社、その他輸送に特化した会社のオーナーや経営者を招き、業界の税務専門家と民間セクターの間で知識を共有する。
プノンペンのVDB Loiのシニア・パートナーであり、来週の税務諮問会議の主催者であるエドウィン・ヴァンダーブルッゲン氏は、「物流会社は、カンボジアでは特に税務調査の対象になりやすい」と説明する。
元税務総局の常勤顧問であり、地域の税務業界で30年以上の経験を持つヴァンダーブルッゲン氏は、来週のイベントは物流部門における納税義務に不安を感じている人々にとって重要であるとクメール・タイムズに語った。
「このイベントでは、税務調査においてどのような問題に勝てるのか、移転価格紛争やその他の税務調査において輸送・物流企業が直面する様々な現実的な税務問題に対してどのように立ち向かうべきかについて議論し、明らかにすることを目的としています。」
このイベントでは、所得税、源泉徴収税、カンボジアのロジスティクス企業のベンチマーキング調査を用いたロジスティクス・運輸企業のための移転価格ガイドなどが取り上げられる。
このイベントで議論される重要なトピックのいくつかについて、同氏は「物流会社の子会社や代理店は、多くの場合、海外の国際輸送会社に転嫁される輸送料金を徴収する必要がある。多くの場合、そのお金はカンボジアでの収入にはなりません。
「しかし、最低税、源泉徴収税、付加価値税など、利益よりも売上高に課税される税金があり、多くの監査では、これらの金額はカンボジアの課税に引っかかり、説明しなければなりません」とヴァンダーブルーゲン氏は説明する。
「このような国際的な所得のカンボジア部分を分離する明確な規制はまだなく、場合によっては誤解や間違いにつながり、ビジネスの利益を損なう可能性がある」とヴァンダーブルッゲン氏は述べた。
アジア開発銀行の『アジア太平洋の主要指標2020』報告書によると、運輸・物流部門はカンボジア経済の約8％、20億ドル以上の売上高を占めている。
「しかし、業界の規模にもかかわらず、フォワーダー、定期船会社、その他の国際輸送業者、ロジスティクス・サービス・プロバイダー、およびその代理店にとってのカンボジアの税務問題は、全業界の中でも最も複雑なもののひとつです」とヴァンダーブルーゲン氏は述べた。
また、同イベントのプレスリリースによると、ロジスティクス分野における実際の税務調査に関するGDTの実務を取り上げ、業界関係者が学べる重要な教訓に言及する予定だという。
ディスカッションでは、カンボジアの代理店、貨物運送業者、子会社が送金する外国定期船や輸送のための海上運賃やその他の支払い、海上運賃手数料や文書料、シェアードサービス、グループ本社に支払う手数料、王国の物流・海運部門の事業における税務調査の課題などが報告される予定だ。
「私たちのビジネスや課税対象者を含む税務部門は、ロジスティクス税制の予測可能性と確実性を向上させ、コンプライアンスを強化するために、GDTとの建設的な対話を求めています」とバンダーブルーゲン氏は述べ、今回のようなイベントが民間部門のコンプライアンス理解の成功にも一役買うことを促した。
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