Accounting Technician Qualification-ATQ
Deploma Degree
វគ្គសិក្សាពិសេសៈ ការប្រកាសពន្ធប្រាក់ចំណេញប្រចាំឆ្នាំអនុវត្ត
(Annual Profit Tax Return Best Practice/Tax on Profit)
(Tel:012 987 006/012 238 241/ 012 886 831)
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MAIN CONTENTS:
1- Review monthly tax return
(TOS, FBT, VAT, PPT, WHT, SPT, PLT)
2- Understand Financial statement for SMEs
3- Scope of tax on profit (TOP)
4- Profit tax rate
5- Foreign tax credit
6- Deductible & Non-deductible expense
7- Non- deductible charitable contribution expense
8- Depreciation Method & Minimum Tax
9- Preliminary and formation expense
10- Adjusted interest expense
11- Gain and loss on realized / unrealized currency translation
12- Carry forward of losses
13- Filling procedure & amendment of tax return
14 Applied advanced excel for filling tax return
15- Real practice with annual tax return (17 pages)
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***(Tel:015 996 108/012 987 006/ 012 238 241/023 881 936)
***FaceBook Page: www.facebook.com/ifa.edu.kh
***Instagram@ifa.edu.kh
***Web site : www.ifa.edu.kh, E-mail: info@ifa.edu.kh,
****Address:No. 158A, Street 271, Sangkat Boeung Salang, Khan Toul Kork, Phnom Penh.