093 682 682 | 078 868 848 | info@pp-hr.com | Join Discussion | ខ្មែរ | English  | 日本語 | 中文  | ไทย한국어Tiếng Việt

Tax on Salary & Fringe Benefit- Online Exam 1






1.

Below is salary of each person.

1. Mr.A is National Assembly member of Cambodia, and assume that his salary is $1,500.
2. Mr.B is employee of ABC as small taxpayer, and assume that his salary is $400.
3. Mr.C is employee of XYZ as medium taxpayer, and assume that his salary is $800.
4. Miss. D is employee of KKK as large taxpayer, and assume that her is salary is $2,000.
5. Mr.David worked at Non-Profit Organization (NGO), and assume that his salary is $1,500.

Assume the following rates announced by General Department of Taxation (GDT):
– Salary rate @ $1=4,000 KHR
– Average at @ $1=4,100 KHR

Calculate total taxes on salaries (A+B+C+D+David) if any as Cambodian riel (KHR).

សូមប្រយត្ន័ | Please be careful :
1.your answer is only number without any symbols in “Answer Box”.
2.For example, assume your answer is 1,000 KHR ,so write in “Answer Box” as : 1000
3.For example 2, assume your answer is N/A or 0 KHR ,so write in “Answer Box” as : 0
Please Put Your Answer in the “Answer Box” below :

 

2.

Mr. Y is employee of ABC Company, and he got the following benefits and salaries During December 2018:

-Basic Salary of $1,000.
-For beginning December, Company lend Mr.Y loan of $1,000 and charged interest of $10 at end of December but market interest is $18.
– Company sold company’s old printer to Mr.Y, company charged $200, but estimated price market of printer is $300 (include any taxes).

Assume the following rates announced by General Department of Taxation (GDT):
– Salary rate @ $1=4,000 KHR
– Average at @ $1=4,100 KHR

Calculate Total Taxes Paid * to tax authority for Mr.Y if any as Cambodian riel (KHR).
*For this question only, Total Taxes Paid = tax on salary + tax on fringe benefit.

សូមប្រយត្ន័ | Please be careful :
1.your answer is only number without any symbols in “Answer Box”.
2.For example, assume your answer is 1,000 KHR ,so write in “Answer Box” as : 1000
3.For example 2, assume your answer is N/A or 0 KHR ,so write in “Answer Box” as : 0
Please Put Your Answer in the “Answer Box” below :

 

3.

Mr.B is a sale supervisor of XYZ Company, and he got the following benefits and salaries during November 2018:

• Basic salary of $1,000
• During November 2018, he worked well for his job, so company provided $100 for him.
• Monthly contribution of $110 paid by XYZ Company into the company’s pension plan. Mr.B will receive this pension fund when he retires or leaves the company.
• Company provided him health insurance premium of $100 per annum which is the same as all staffs and his personal car insurance of $100 per annum.

Assume the following rates announced by General Department of Taxation (GDT):
– Salary rate @ $1=4,000 KHR
– Average at @ $1=4,100 KHR

Calculate Total Taxes Paid * to tax authority for Mr.B if any as Cambodian riel (KHR).
*For this question only, Total Taxes Paid = tax on salary + tax on fringe benefit.

សូមប្រយត្ន័ | Please be careful :
1.your answer is only number without any symbols in “Answer Box”.
2.For example, assume your answer is 1,000 KHR ,so write in “Answer Box” as : 1000
3.For example 2, assume your answer is N/A or 0 KHR ,so write in “Answer Box” as : 0
Please Put Your Answer in the “Answer Box” below :

 

4.

ABC Company’s office building has problem, so ABC Company hire Mr.L to repair this office.

Contract of repairing office building as follows:

– Materials of repairing office building such as cement, sand, steel etc as ABC’s responsibility. We can estimate $1,000.
– Mr.L has tools for repairing this office.
– Mr. L got $1,000 for office repairing, and he guantee one month is completed of repairing office otherwise he will return money back to ABC Company.
– Time of repairing office building will determine by Mr.L, but Mr.L will tell ABC Company in advance.

Additional Information from Mr.L as follows:

– Mr.L’s wife is housewife
– He is two children under 14 years old.

Assume the following rates announced by General Department of Taxation (GDT):
– Salary rate @ $1=4,000 KHR
– Average at @ $1=4,100 KHR

Calculate tax on salary for Mrs.D if any as Cambodian riel (KHR).

សូមប្រយត្ន័ | Please be careful :
1.your answer is only number without any symbols in “Answer Box”.
2.For example, assume your answer is 1,000 KHR ,so write in “Answer Box” as : 1000
3.For example 2, assume your answer is N/A or 0 KHR ,so write in “Answer Box” as : 0
Please Put Your Answer in the “Answer Box” below :

 

5.

Mr. A is sale officer of BBB Company registered in Cambodia. During November 2018, Mr.A got the benefit and salary from BBB Company as follows:
– Basic salary of $250
– Overtime (OT) payment of $50
– He sold goods reached sale target, so company gave $100 to him.
– Because of facing financial problem, he requested salary advance of $100 from BBB Company.

Assume the following rates announced by General Department of Taxation (GDT):
– Salary rate @ $1=4,000 KHR
– Average at @ $1=4,100 KHR

Calculate tax on salary for M.A if any as Cambodian riel (KHR).

សូមប្រយត្ន័ | Please be careful :
1.your answer is only number without any symbols in “Answer Box”.
2.For example, assume your answer is 1,000 KHR ,so write in “Answer Box” as : 1000
3.For example 2, assume your answer is N/A or 0 KHR ,so write in “Answer Box” as : 0
Please Put Your Answer in the “Answer Box” below :

 

6.

Mr. X is employee of XYZ Company (distributer of wine and beer), and he got the following benefits and salaries during November 2018:

-Basic Salary of $2,000.
-Mr.X is a good drinker of wine and beer, so XYZ gave him free of charge: one case wine (market price is $60 included any taxes) and one case beer (market price is $40 included any taxes).
-Provided personal expense for Mr.X such as utilities, foods and house rental of $600.
-Company supported his daughter to study at school, and school fee is $300.

Assume the following rates announced by General Department of Taxation (GDT):
– Salary rate @ $1=4,000 KHR
– Average at @ $1=4,100 KHR

Calculate Total Taxes Paid * to tax authority for Mr.X if any as Cambodian riel (KHR).
*For this question only, Total Taxes Paid = tax on salary + tax on fringe benefit.

សូមប្រយត្ន័ | Please be careful :
1.your answer is only number without any symbols in “Answer Box”.
2.For example, assume your answer is 1,000 KHR ,so write in “Answer Box” as : 1000
3.For example 2, assume your answer is N/A or 0 KHR ,so write in “Answer Box” as : 0
Please Put Your Answer in the “Answer Box” below :

 

7.

Mr. A is a manager of BBB Company as medium taxpayer. He got salary and benefits from BBB Company during October 2018 as follows:

– Basic salary of $2,000. Last month (September 2018) Mr.A requested salary advance of $500 from Company, so this month (December 2018) he got salary of $1,500 ($2,000-$500) only.
– Overtime (OT) of $200

Additional information for Mr.A as follows:

– His wife is non-working;
– He has two children under 14 years old.

Assume the following rates announced by General Department of Taxation (GDT):
– Salary rate @ $1=4,000 KHR
– Average at @ $1=4,100 KHR

Calculate tax on salary for Mr. A if any as Cambodian riel (KHR).

សូមប្រយត្ន័ | Please be careful :
1.your answer is only number without any symbols in “Answer Box”.
2.For example, assume your answer is 1,000 KHR ,so write in “Answer Box” as : 1000
3.For example 2, assume your answer is N/A or 0 KHR ,so write in “Answer Box” as : 0
Please Put Your Answer in the “Answer Box” below :

 

8.

Mr.Kendy is from foreign country to work at XYZ Company registered in Cambodia for five months, after five months, he will be back to his country. Employment Contract is starting on 1 January 2018 and end of May 2018.

We assume that Mr. Kendy got the following benefits from XYZ Company during May 2018 as follows:
– Basic salary of $4,000
– Overtime (OT) payment of $200

Assume the following rates announced by General Department of Taxation (GDT):
– Salary rate @ $1=4,000 KHR
– Average at @ $1=4,100 KHR

Calculate tax on salary paid to Cambodia Tax Authority for Mr.Kendy if any as Cambodian riel (KHR).

សូមប្រយត្ន័ | Please be careful :
1.your answer is only number without any symbols in “Answer Box”.
2.For example, assume your answer is 1,000 KHR ,so write in “Answer Box” as : 1000
3.For example 2, assume your answer is N/A or 0 KHR ,so write in “Answer Box” as : 0
Please Put Your Answer in the “Answer Box” below :

 

9.

Mr.P is Khmer nationality as employee of ABC Company. Company sent him to work overseas for short period.

We assume that Mr.P got salaries from both sources (Cambodia and Foreign Country) as follows:

– Salary from Cambodia is $1,000
– Salary from foreign country is $1,200, and assumes foreign tax on salary (under foreign tax law) is $50.

Assume the following rates announced by General Department of Taxation (GDT):
– Salary rate @ $1=4,000 KHR
– Average at @ $1=4,100 KHR

Calculate tax on salary  paid to Cambodia Tax Authority for Mr.P if any as Cambodian riel (KHR).

សូមប្រយត្ន័ | Please be careful :
1.your answer is only number without any symbols in “Answer Box”.
2.For example, assume your answer is 1,000 KHR ,so write in “Answer Box” as : 1000
3.For example 2, assume your answer is N/A or 0 KHR ,so write in “Answer Box” as : 0
Please Put Your Answer in the “Answer Box” below :

 

10.

Mrs. D is a manager of XXX Company as large taxpayer. She got salary and benefits from XXX Company during December 2018 as follows:

– Basic salary of $2,000
– Salary advance of $1,000
– Because of New Year coming (2019), she requested loan (borrow) of $1,000 from XXX Company.

Additional information for Mrs. D as follows:

– Her husband is non-working;
– She has two children :11 year old child and 12 year old child;
– Her son is 20 year old, but no study or working;
– Her daughter is 23 year old and full time study at University in Cambodia.

Assume the following rates announced by General Department of Taxation (GDT):
– Salary rate @ $1=4,000 KHR
– Average at @ $1=4,100 KHR

Calculate tax on salary for Mrs.D if any as Cambodian riel (KHR).

សូមប្រយត្ន័ | Please be careful :
1.your answer is only number without any symbols in “Answer Box”.
2.For example, assume your answer is 1,000 KHR ,so write in “Answer Box” as : 1000
3.For example 2, assume your answer is N/A or 0 KHR ,so write in “Answer Box” as : 0
Please Put Your Answer in the “Answer Box” below :

 


Question 1 of 10





Phnom Penh HR is the best recruitment and consulting firm in Cambodia and Asia.
Contact us now: 078 868 848 | 093 682 682 | info@pp-hr.com

Find Jobs Here !

Phnom Penh HR Service

1. Recruitment Service
2. Cambodia Tax Consulting
3. Accounting Service & System
4. Outsourcing Service
5. Internal Auditing Service
6. HR Consulting
7. Practical Job Training
Services by ACCA | CPA,Tax Agent
Diploma in Cambodia Tax,and MBA
**Contact Us Via 093 682 682
078 868 848| info@pp-hr.com