key obligations of garment factories supplying cut, make ...english...paying the ppt 1%..) ......

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Key Obligations of Garment Factories Supplying Cut, Make and Trim Services

Department of Large Taxpayer

Phnom Penh, Friday 27 December 2019

Cambodia Footwear Association

Table of Content

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1- Obligation to Submit Audited Financial Statements2- Notification on Voluntary Adjustment of Accounting Records and

Tax Returns and Submitting Audited Financial Statements3- Minimum Tax4- Criteria of Maintaining Improper Accounting Records5- Classification of the Tax Compliance6- Record of Accounting Records for the CMT Activities

7- Key Points

1- Obligation to Submit Audited Financial Statements

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vAll registered enterprises are required to submit their Financial Statements for the accounting firms to audit if:Ø Meeting the two of the below criteria:

§ (1) Turnovers Ç 3 Billions KHR

§ (2) Total Assets Ç 2 Billions KHR§ (3) Number of employees Ç 100 persons

Ø Registered as Qualified Investment Projects (QIPs)(Prakas No. 643 MEF.PK, dated on July 26th 2017)

1- Obligation to Submit Audited Financial Statements (Cont.)

v The garment factories, receiving the extension of suspense of taxpayment on Prepayment of Income Tax till the end of 2022, have to becompliant with the Tax Laws and regulations as briefly mentionedfollowings:§ Maintain accounting records following the Tax Laws (GDT, MEF) and the

Accounting Laws (NAC, MEF)§ Pay all taxes according to the schedule as stated, and

§ Provide the GDT with the annual Audited Financial Statements

(Prakas No. 1130 MEF.PrK, dated 27th October 2017)4

2- Notification on ãVoluntary Adjustment of Accounting Records and

Tax Returnså and ãSubmitting Audited Financial Statementså

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v The garment factories have to adjust their accounting records andthe tax returns at least 3 years backward and provide the GDT withthe annual audited financial Statements by March 31st, 2019.

(Notification of GDT, dated September 06th, 2018)

3- Minimum Tax

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v Minimum tax is determined as 1% of Annual turnover including othertaxes, except for VAT. This tax, to be paid in any years, can be offsetby the income tax that is actually paid in that year in accordance withthe Article 37 (New), Article 38 and Article 39 of the Law on Taxation.

v This minimum tax is levied on enterprises who don’t have properaccounting records.

4- Criteria of Improper Accounting Recordsand Procedure of settlement of Minimum tax

v The Term ãAccounting Recordså refers to a set of accounting book together with supporting documents in accordance with the requirement of both the GDT (MEF), and the CIFRSs determined by the National Accounting Council (MEF).

v Criteria of improper accounting records are mentioned as follows:§ Not having enough supporting documents for the business transactions

incurred, as set out by the GDT and the MEF.§ Not issuing the invoices on business transactions incurred, as set by the

Article 77, 78, 79 and 98 of the Law on Taxation (LoT)(Prakas 638 MEF.PK, July 04th, 2017)

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4- Criteria of Improper Accounting Recordsand Procedure of settlement of Minimum tax (Cont.)

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v Have committed serious negligence as stated in Article 126 of the LOT.

v Have committed tax evasion as stated in Article 127 of the LOT.v Do not have an Audited Financial Statements from accounting firms

(NAC’s Recognition) if their Annual Turnover is more than 2,000 million Riel.

(Prakas 638 MEF.PK, July 04th, 2017)

5- Classification of the Tax Compliance

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No Criteria Points

1 Registered and updated company information 1

2 Have informed the change of the company information related to tax registration 1

3 Timely submitted tax returns 1

4 Have settled the tax due based on the tax returns declared 1

5 Have accounting records, legal letters and other supporting documents 2

6 Have issued the invoices for all business transactions following the tax laws and regulations 2

7 Have not committed negligence as stated in article 125 of LoT 2

vCriteria of Classification of Tax Compliance for Taxpayers:

5- Classification of the Tax Compliance Level (Cont.)

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No Criteria Points

8 Have not committed serious negligence as stated in the article 126 of LoT 2

9 Have paid the tax due, additional tax, and interest as determined by the GDT 2

10 Have not provided the GDT with the forged supporting documents or minute of

meetings, reports or fraudulent information2

11 Have well cooperated and allowed the GDT to review the accounting books or other

relevant documents2

12 Have not been found that the Transfer Pricing between related parties has not been

implemented.2

Total Scores Status of Tax Compliance

16 to 20 Gold

11 to 15 Silver

1 to 10 Bronze

5- Classification of the Tax Compliance Level (Cont.)

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Total Score Classification of Taxpayers Incentives

16 to 20 Gold

Valid 2 years, VAT Refundable<=500Millions KHR Before Cross-Checking Verifications, ComprehensiveAudit once per 2-year, No LimitedAudit and Desk Audit.

11 to 15 Silver

Valid 2 years, VAT Refundable<=200Millions KHR Before Cross-Checking Verifications, ComprehensiveAudit once per 2-year, Limited Auditonce a-year without Desk Audit.

1 to 10 Bronze Valid 2 years

6- Required Accounting Records for the CMT Operators

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Income/expense recognition of Garment and Shoe indudtryand shoes IndustryNote CMT FOB Improper Practice

Income

CMT (Sewing service) 1 1,000 - 1,000

Sale of Goods 2 - 6,000 - Total income 1,000 6,000 1,000 COGS-Materials, labor, overheads 3 - (5,000) (5,000) Gross Profit 1,000 1,000 (4,000)

Operating Expense 4 (500) (500) (500) Net profit before tax 500 500 (4,500) Profit tax @20% (100) (100) - Net profit after tax 400 400 (4,500)

Discussion on the tax obligations of the Garment Factories

Remark: Assumed that no profit out of the raw materials.

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• Accounting Records for Tax Declaration

6- Required Accounting Records for the CMT Operators (Cont.)

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• Accounting Records for Tax Declaration

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• Monthly Declaration of the VAT Return Form for CMT Operators


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• Monthly Declaration of the Prepayment of Income Tax for CMT Operators


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• Prepayment of Tax on Income


vNote: CMT Fee = R 200 000 000 + R 560 000 000 = R 760 000 000

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• Stock movement report model for CMT enterprises


v Note: CMT enterprises have to produce stock movement report and other supporting documents for tax audit purpose.

Begin. Stock Stock In Stock Out End. Stock

No. Description Qty (Kg) Cost (R) Qty (Kg) Cost (R) Qty (Kg) Cost (R) Qty (Kg) Cost (R)

1 Raw Materials 20,000 100,000 300,000 1,500,000 310,000 1,550,000 10,000 50,000

… .............. ....... ....... ....... ....... ....... ....... ....... .......

4 Work In Progress 10,000 55,000 5,000 27,500 10,000 55,000 5,000 27,500

5 Finished Goods 20,000 120,000 200,000 1,200,000 210,000 1,260,000 10,000 60,000

7- Some Key Points

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1- CMT service providers have to inform all CMT-related transactions within 30 days, after the day of the signature of the service agreement between the CMT service providers and buyers, to the Tax Administration ( Not required for all PO).

Ø Inform to DLT or GDT. Ø In case of failing to do so, the enterprises cannot be recognized as CMT

Operators and, subsequently, be treated as Low Tax Compliance (risk of paying the PPT 1%..)

Note: The service agreement must include the key terms such as scope of work, service fees and terms of payment.

7- Some Key Points (Cont.)

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2- CMT service agreement (between buyers and CMT service providers) should clearly state the CMT Fees, and other charges to be settled by the buyers.

§ Keep recording the other charges to be covered by the buyers and then, followed by the Principle of ãMatching Conceptå.

§ CMT Operators could request the VAT Credit for the those purchases incurred; they require to prepare properly the purchase and sales records.

v Note:ãMatching conceptå is an accounting practice whereby the CMT Operators recognize their expenses and, then, these operators must recognize their related revenues in the same accounting period as well. The CMT operators report "revenues," that is, along with the "expenses" that brought them. The purpose of the matching concept is to avoid misstating earnings for a period. For example, transportation, packaging, and other logistic fees...


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3- In case of selling locally the raw materials, machinery... the CMT Operators are subject to the Value Added Tax 10% and to the Income Tax 20% following the Tax Laws and Regulations, except for the transfer of business, as stated in Article 55 of Sub-decree on ãValue Added Taxå.

4- In case that Garment factories have not provided the GDT with the Audited Financial Statements, the factories will settle the following items:Ø Prepayment on Income Tax 10% (monthly)Ø Minimum tax 1% (annual) (improper accounting records)


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5. Damaged or excessive stocks/raw materials, which are subject to be destroyed, must be notified to the General Department of Taxation at least 7 days in advance for them to assign the tax officer to sightsee the destroyed stocks/raw materials.Ø In case of daily demolition/destruction of the raw materials/stocks and failing to inform this

news to the GDT, the enterprises must request the approval of the recognized destroyed raw materials from the GDT

Ø GDT could allow the CMT operators to destroy the materials without the tax officers if there is special case; that is, the operators must have enough supporting documents.

Ø In case of the CMT operators destroy the materials themselves without notifications and GDT’s approval, the raw materials or stocks are considered to be SOLD and are subject to the relevant tax, based on the tax laws and regulations in place.


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6. CMT Operators have the following obligations:Ø Be responsible for the stock of raw materials, and finished goodsØ Keep recording and control of stocks for trackingØ Submit the Report of Annual Stock Control, either attached with Annual Tax

Returns or required by the GDTØ Must have supporting document enough to measure (Ex., Quantity in KGs,

KHR.. Or Dollars)

Thank You for Your Attention !!!

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Łតពſ̋ ិចĆសំžន់ៗមួយចំនួនរបស់សហŪýសផðត់ផðង់េសǻ

Łត់ េដរ និងតŪមឹម (CMT)

Ĝយ˝Ţť នŪគប់ŪគងអĖ˝ďប់ពនċធំ

ៃថĞសុŪ˝ ០២េ˝ Чត ែខបុស℮ ĂĖ ំ̋ ុរ ឯ˝ស័˝ ព.ស.២៥៦៣ŬជēនីភĖំេពញ ៃថĞទី២៧ ែខធĖС ĂĖ ២ំ០១៩

សŌគមែសġ˝េជЧង˝មįОď

ŌតិŁ

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១. កតពវកិចចដករ់បយករណ៍ហិរញញ វតថុឱយេធវសវនកមមគណេនយយ២. េសចកតីជូនដំណឹងសតីពីករែកតរមូវបញជ ិកគណេនយយនិងលិខិតរបកសពនធេដយសម័រគចិតត និងកតពវកិចចផតល់របយករណ៍សវនកមមឯករជយ

៣. ពនធអបបបរម៤. លកខណវនិិចឆយ័ៃនករកនប់ញជ ិកគណេនយយមនិរតឹមរតូវ៥. ចំណតថ់ន កៃ់នអនុេលមភពសរេពពនធ៦. ករកតរ់តបញជ ិកគណេនយយរបស់សហរគសផគតផ់គងេ់សវ កដត.៧. កំណតស់មគ ល់ចំណុចគនលឹះៗមយួចំនួន

១. Łតពſ̋ ិចĆŢ˝ ់រģយŁរណ៍ហិរŃňវត□Оឱŏេធſ Чសវន˝មŊគណេនយŏ

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vសហរគសរគបរ់បេភទមនកតពវកិចចដករ់បយករណ៍ហិរញញ វតថុរបចឆំន ំឱយសវនករឯករជយេធវសវនកមម របសិនេប៖ § សហរគសសថិតេនកនុងលកខណវនិិចឆយ័២ កនុងចំេណម៣ :

(១)ផលរបរ Ç ៣ពនល់នេរៀល (២)រទពយសកមម Ç ២ពនល់នេរៀល និង(៣)ចំនួនបុគគលិក Ç១០០នក ់ឬ

§ សហរគសែដលចុះបញជ ីជគេរមងវនិិេយគែដលមនលកខណសមបតតិរគបរ់គន ់(គលគ)។

(របកសេលខ ៦៤៣ សហវ របក ចុះៃថងទី២៦ ែខកកកដ ឆន ២ំ០០៧)

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vសហរគសឧសសហកមមែផនកវយនភណឌ កតេ់ដរ ទទួលបនករអនុេរគះឱយពយរួទុកករបងរ់បករ់េំដះពនធេលរបកចំ់ណូល រហូតដល់ដំណចឆ់ន ២ំ០២២ រតូវផសរភជ ប់ជមយួនឹងអនុេលមភពសរេពពនធរសបតមចបបនិ់ងបទបបញញតតិសតីពីពនធដរ ដូចខងេរកម៖§ កនក់បប់ញជ ិកគណេនយយឱយបនរតឹមរតូវតមបទបបញញតតិៃនចបបស់តីពីសរេពពនធ និងបទបបញញតតិៃនចបបស់តីពីគណេនយយជធរមន

§ របកសបងព់នធអករដៃទេទៀតជធរមនេទតមកលកំណត ់និង§ ផតល់របយករណ៍សវនកមមឯករជយរបចឆំន ជូំនរដឋបលសរេពពនធ។

(របកសេលខ ១១៣០ សហវ របក ចុះៃថងទី២៧ ែខតុល ឆន ២ំ០១៧)

១. Łតពſ̋ ិចĆŢ˝ ់រģយŁរណ៍ហិរŃňវត□Оឱŏេធſ Чសវន˝មŊគណេនយŏ (ត)

២. េសច ŉ̋ីជូនដំណឹងសŉីពីŁរែ˝តŪមСវបŃą ិŁគណេនយŏនិងលិខិតŪបŁសពនċេŢយសŊ័Ūគចិតŉ និងŁតពſ̋ ិចĆផŉល់រģយŁរណ៍សវន˝មŊឯ˝Ŭជŏ

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vសហរគសឧសសហកមមែផនកវយនភណឌ កតេ់ដរ រតូវមកេធវករែកតរមូវឱយបនរតឹមរតូវនូវបញជ ិកគណេនយយ និងលិខិតរបកសពនធ កនុងរយៈេពល ០៣ (បី) ឆន ំថយេរកយ និងផតល់របយករណ៍សវនកមមឯករជយរបចឆំន ំ ជូនរដឋបលសរេពពនធឱយបនយ៉ងយឺតបំផុតរតឹម ៃថងទី៣១ ែខមនី ឆន ២ំ០១៩ ។

(េសចកតីជូនដណឹំងេលខ ១២៨០២ អពដ ចុះៃថងទី០៦ ែខកញញ ឆន ២ំ០១៨)

៣. ពនċអបġបរŌ

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v ពនធអបបបរមរតូវកំណតេ់សមនឹង ១ ភគរយ ៃនផលរបររបចឆំន រំមួបញចូ លទងំពនធអករនន េវៀរែលងែតអករេលតៃមលបែនថម។ ពនធអបបបរមរតូវបង់សរមបឆ់ន ជំបព់នធណមយួ អចរតូវបនកតប់នថយេដយពនធេលរបក់ចំណូលែដលបងជ់កែ់សតង កនុងឆន ជំបព់នធេនះ តមវធិនែដលែចងកនុងមរត៣៧ថមី មរត៣៨ និងមរត៣៩ ៃនចបបស់តីពីសរេពពនធ។

v ពនធអបបបរមរតូវបនកំណតេ់លសហរគសទងំឡយណ ែដលមនិកន់បញជ ិកគណេនយយបនរតឹមរតូវ។

៤. ល š̋ណវЋនិច័̄យៃនŁរŁន់បŃą ិŁគណេនយŏមិនŪតឹមŪតСវ

និងនីតិវЋធីៃនŁរបង់ពនċអបġបរŌ

v ពកយ “បញជ ិកគណេនយយ” សំេដដល់សំណំុបញជ ីគណេនយយ និងកំណតរ់តរសបតមករតរមូវរបស់អគគនយកដឋ នពនធដរ និងរសបតមសតង់ដរគណេនយយែដលកំណតេ់ដយរកសួងេសដឋកិចចនិងហិរញញ វតថុ។

v លកខណវនិិចឆយ័ៃនករកនប់ញជ ិកគណេនយយមនិរតឹមរតូវ មនដូចខងេរកម៖§ មនិបនកតរ់តបញជ ីគណេនយយបនរគបរ់គនត់មលកខខណឌ§ មនិបនេចញវកិកយបរតេលកិចចករជំនួញ ដូចមនែចងកនុងមរត៧៧ មរត៧៨ មរត៧៩ និងមរត៩៨ ៃនចបបស់តីពីសរេពពនធ។

(របកសេលខ៦៣៨ សហវ.របក ចុះៃថងទី០៤ ែខកកកដឆន ២ំ០១៧)

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៤. ល˝ šណវЋនិច̄័យៃនŁរŁន់បŃą ិŁគណេនយŏមិនŪតឹមŪតСវនិងនីតិវЋធីៃនŁរបង់ពនċអបġបរŌ (ត)

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§ បនរបរពឹតតករេធវសរបែហសធងនធ់ងរ ដូចមនែចងកនុងមរត១២៦ ៃនចបបស់តីពីសរេពពនធ

§ បនេធវករេគចេវះពនធ ដូចមនែចងកនុងមរត១២៧ ៃនចបបស់តីពីសរេពពនធ

§ គម នរបយករណ៍សវនកមមរបស់សវនករឯករជយ កនុងករណីសហរគសែដលមនផលរបរេលសពី ២ ០០០ លនេរៀលកនុងមយួឆន ។ំ

(របកសេលខ៦៣៨ សហវ.របក ចុះៃថងទី០៤ ែខកកកដឆន ២ំ០១៧)

៥. ចំ₧ត់▫Ė ˝ ់ៃនអនុេŵមļព⅜រេពЧពនċ

9

ល.រ ល˝ šណវЋនិច̄័យ ពិនĀО

១ បនចុះបញជ ីពនធដរ និងបចចុបបននភពករចុះបញជ ី ១

២ បនជូនដំណឹងពីករផល ស់បតូរពត័ម៌នៃនករចុះបញជ ី ១

៣ បនដកលិ់ខិតរបកសសរេពពនធេទៀងទតត់មកលកំណត់ ១

៤ បនបងរ់បកព់នធែដលបនរបកសរគបច់ំនួនតមកលកំណត់ ១

៥ បនកនក់បប់ញជ ិគណេនយយ លិខិតយុតតិករ និងឯកសរេផសងៗ ២

៦ បនេចញវកិកយបរតរតឹមរតូវេលរល់របតិបតតិករតមចបបនិ់ងបទបបញញ តិត ២

៧ មនិបនរបរពឹតតអំេពេធវសរបែហសដូចមនែចងកនុងមរត១២៥ៃន ច.ស.ព ២

vលកខណវនិិចឆយ័ចំណតថ់ន កអ់នុេលមភពសរេពពនធរបស់អនកជបព់នធ៖

៥. ចំ₧ត់▫Ė ˝ ់ៃនអនុេŵមļព⅜រេពЧពនċ (ត)

10

ល.រ ល˝ šណវЋនិច̄័យ ពិនĀО

៨ មនិបនរពឹតតអំេពេធវសរបែហសធងនធ់ងរដូចមនែចងកនុងមរត១២៦ៃន ច.ស.ព ២

៩ បនបងរ់បកព់នធ របកព់នធបែនថម និងកររបកេ់ផសង ែៗដលរដឋបលសរេពពនធបនកំណតព់នធ ២

១០ មនិបនកសង ឬផតល់កំណតរ់ត ឯកសរ របយករណ៍ ឬពត័ម៌នែកលងបនលំេផសងៗ ២

១១ បនផតល់កិចចសហករនិងអនុញញ តឱយរដឋបលសរេពពនធពិនិតយបញជ ីគណេនយយឬឯកសរេផសងៗ ២

១២ មនិរតូវបនរកេឃញថបនអនុវតតករេផទរៃថលរវងបុគគលទកទ់ិន។ ២

ពិនĀОសរុប Ūបេភទចំ₧ត់▫Ė ˝់អĖ˝ďប់ពនċ១៦ ដល់ ២០ មស១១ ដល់ ១៥ របក់១ ដល់ ១០ សំរទិធ

៥. ចំ₧ត់▫Ė ˝ ់ៃនអនុេŵមļព⅜រេពЧពនċ (ត)

11

ពិនĀОសរុប Ūបេភទចំ₧ត់▫Ė ˝ ់អĖ˝ďប់ពនċ អត□Ūបេŗជន៍

១៦ ដល់ ២០ មស

សុពលភព២ឆន ,ំ បងវិលសងអតបេរកម៥០០លនេរៀលមុនេធវសវនកមមេផទៀងផទ ត,់ សវនកមមេពញេលញ២ឆន មំតង េដយគម នសវនកមមមនករមតិនិងេលលិខិតសន ម

១១ ដល់ ១៥ របក់

សុពលភព២ឆន ,ំ បងវិលសងអតបេរកម២០០លនេរៀលមុនេធវសវនកមមេផទៀងផទ ត,់ សវនកមមេពញេលញ២ឆន មំតង សវនកមមមនករមតិ១ឆន ំមតង េដយគម នសវនកមមេលលិខិតសន ម

១ ដល់ ១០ សំរទិធ

៦. Łរ˝ត់Ū″បŃą ិŁគណេនយŏរបស់សហŪýសផðត់ផðង់េសǻ ˝ដត.

12សŌð ល់៖ សនŊត់▫ មិនគិតចំេណញពីវត□ОēតុេដЧម

៦.១. ករេរបៀបេធៀបករកតរ់តបញជ ិកគណេនយយរវងរបតិបតតិករ CMT និង FOB

ŁរអនុវតŉមិនŪតឹមŪតСវ

13

៦.២. សរមបេ់គលេដរបកសអករេលតៃមលបែនថម

៦. Łរ˝ត់Ū″បŃą ិŁគណេនយŏរបស់សហŪýសផðត់ផðង់េសǻ ˝ដត. (ត)

14


៦.២. សរមបេ់គលេដរបកសអករេលតៃមលបែនថម (ត)

15

៦.៣. កររបកសអករេលតៃមលបែនថមរបចែំខ


16


៦.៤. ករកតរ់តៃថលឈនួលេសវកមម កដត

17

៦.៥. កររបកសរបករ់េំដះពនធេលរបកចំ់ណូលរបចែំខ


vសŌð ល់៖ ˝ៃŪមផðត់ផðង់េសǻŁត់ េដរ និងតŪមឹម = R 200 000 000 + R 560 000 000 = R 760 000 000

18

៦.៦. ករកតរ់តចលនសននិធិ ចំេពះសហរគស CMT


v សŌð ល់៖ សហŪýសŪតСវŌនរģយŁរណ៍ចលĜសŉО̋ និងឯ˝⅜រស˝ š ីបŪតចĤស់ŵស់ សŪŌប់ŁរេធſЧសវន˝មŊ¤

សŉО̋ េដЧមŪý សŉО̋ ចូល សŉО̋ េចញ សŉО̋ ចុងŪý

ល.រ បរЋŗយ បរЋŌណ(គ.˝)

តៃមų(េរЬល)

បរЋŌណ(គ.˝)






1 វត□ОēតុេដЧម 20,000 100,000 300,000 1,500,000 310,000 1,550,000 10,000 50,000

… .............. ....... ....... ....... ....... ....... ....... ....... .......

4ផលិតផលĵ˝់˝₧ŉ លសេŪមច 10,000 55,000 5,000 27,500 10,000 55,000 5,000 27,500

5 ផលិតផលសេŪមច 20,000 120,000 200,000 1,200,000 210,000 1,260,000 10,000 60,000

៧. ˝ ំណត់សŌð ល់ចំណុចសំžន់ៗមួយចំនួន

19

ក. សហរគសផគតផ់គងេ់សវ កដត. រតូវជូនដំណឹងមកអគគនយកដឋ នពនធដរ កនុងរយៈេពល ៣០ ៃថង បនទ បព់ីៃថងចុះកិចចសនយជមយួមច ស់ទំនិញ េដយភជ បម់កជមយួនូវកិចចសនយផគតផ់គតេ់សវ កដត. ែដលមនបញជ កល់មអតិអំពីទំហំករងរៃថលឈនួលេសវ និងលកខខណឌ ៃនករទូទត ់(េដយមនិតរមូវឱយជូនដំណឹងរល់ មន P.O េឡយ)។ ករណីពុំបនជូនដំណឹងមកអពដ េនះសហរគសនឹង៖- មនិរតូវបនទទួលសគ ល់ជសហរគសផគតផ់គងេ់សវ កដត. និង- រតូវចតទុ់កថមនអនុេលមភពសរេពពនធទប (របឈមករបង ់១%...)។

៧. ˝ ំណត់សŌð ល់ចំណុចសំžន់ៗមួយចំនួន (ត)

20

ខ. កិចចសនយផគតផ់គងេ់សវ កដត. រតូវែចងឱយចបស់អំពីកៃរមេសវ កដត. (CMT Fee) និងអំពីចំណយេផសងៗែដលជបនទុករបស់មច ស់ទំនិញ។

• ករកតរ់តចំណយេផសងៗ ែដលជបនទុករបស់មច ស់ទំនិញរតូវអនុវតតតមេគលករណ៍ផគូរផគង (Matching Concept) មននយ័ថ េបចំណយេនះកតរ់តកនុងបញជ ីគណេនយយរបស់សហរគសផគតផ់គងេ់សវ កដត. ដូេចនះករ៏តូវកតរ់តជចំណូលវញិែដរ។ ឧទហរណ៍៖ចំណយដឹកជញជូ ន ចំណយេវចខចប ់និងចំណយ Logistics េផសងៗ។

• សហរគសផគតផ់គងេ់សវ កដត អចេសនសំុនូវឥណទនអករេលធតុចូលចំេពះចំណយេផសងៗ ប៉ុែនតចបំចរ់តូវមនបញជ ីគណេនយយអករេលតៃមលបែនថមឱយបនរតឹមរតូវ។


21

គ. ករណី មនករលកក់នុងរសុកនូវវតថុធតុេដម និងរទពយសកមមេផសងៗ សហរគសរតូវបងអ់ករេលតៃមលបែនថម និងពនធេលរបកចំ់ណូល តមចបបនិ់ងបទបបញញតតិសតីពីពនធដរជធរមន េលកែលងែតករេផទរអជីវកមម ដូចមនែចងកនុងមរត៥៥ ៃនអនុរកឹតយសតីពីអករេលតៃមលបែនថម។

ឃ. ករមនិបនផតល់របយករណ៍សវនកមមឯករជយរបចឆំន ំជូនរដឋបលសរេពពនធសហរគសឧសសហកមមែផនកវយនភណឌ កតេ់ដរ នឹងរតូវមនកតពវកិចច៖ ក- បងរ់បករ់េំដះពនធេលរបកចំ់ណូល ១% របចែំខ និង ខ- ជបព់នធអបបបរម ១% របចឆំន ំ(កនប់ញជ ិកគណេនយយមនិរតឹមរតូវ)។


22

ង. សននិធិវតថុធតុេដមឬផលិតផល ែដលខូច េហយរតូវបញជូ នេទកេមទច ឬបេញចញេចល រតូវជូនដំណឹងជមុនមកអគគនយកដឋ នពនធដរ (អពដ) យ៉ងតិច ០៧ ៃថង េដមបចូីលរមួរតួតពិនិតយ។

- កនុងករណីករកេមទច ឬបេញចញេចលេធវេឡងជេរៀងរល់ៃថង និងមនិអចជូនដំណឹងមកអពដបន សហរគសរតូវដកលិ់ខិតេសនសំុករសេរមចពី អពដ

- អពដ អចអនុញញ តឱយកេមទច ឬបេញចញេចល េដយពំុមនមរនតីពនធដរចូលរមួ លុះរតែតមនករណីពិេសសេដយែឡក េហយករណីេនះ រកុមហុ៊នរតូវមនឯកសរភសតុតងចបស់លស់

- ករណីសហរគសេធវករកេមទច ឬបេញចញេចលេដយខលួនឯង េដយមនិបនជូនដំណឹង និងគម នករអនុញញ ពីអពដ សននិធិវតថុធតុេដម ឬផលិតផល ែដលបតប់ងនឹ់ងរតូវចតទុ់កថបនលក ់និងរតូវជបព់នធតមចបប ់និងបទបបញញតតិសតីពីពនធដរជធរមន។


23

ច. សហរគសផគតផ់គងេ់សវ កដត. រតូវមនកតពវកិចច៖- ទទួលខុសរតូវចំេពះសននិធិវតថុធតុេដម និងផលិតផល របស់មច ស់ទំនិញ- កន ់កតរ់ត និងែថរកសកំណតរ់តរគបរ់គងសននិធិ ែដលអចរតួតពិនិតយ និងតមដនរល់ករែរបរបួលសននិធិ

- ផតល់របយករណ៍រតួតពិនិតយសននិធិរបចឆំន ំ ភជ បជ់មយួលិខិតរបកសពនធេលរបកចំ់ណូល ឬតមករតរមូវរបស់ អ.ព.ដ

- រតូវមនឯកសរគរំទចបស់លស់ និងមនទិនននយ័ អចវស់ែវងបន (ឧទ. បរមិណគិតជ KGs, តៃមល គិតជរបកេ់រៀល ឬរបកដុ់លល រ...)

សមូអរគុណ

24

key obligations of garment factories supplying cut, make ...english...paying the ppt 1%..) ......

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