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{"id":1898,"date":"2020-01-07T07:32:22","date_gmt":"2020-01-07T07:32:22","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/cambodia_blog\/?p=1898"},"modified":"2021-09-06T07:20:28","modified_gmt":"2021-09-06T07:20:28","slug":"cambodia-tax-audit","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/cambodia-tax-audit\/","title":{"rendered":"\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u899a\u3048\u3066\u304a\u304f\u3079\u304d\u3053\u3068"},"content":{"rendered":"<p>\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u5b89\u85e4\u3067\u3059\u3002<\/p>\n<p>2020\u5e74\u3001\u672c\u5e74\u3082\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u7a0e\u52d9\u76e3\u67fb<\/a><ul><li><a href=\"#Desk_audit\"><span class=\"toc_number toc_depth_2\">1.1<\/span> \u2460Desk audit\u3000\u8cc7\u6599\u306b\u57fa\u3065\u304f\u76e3\u67fb<\/a><\/li><li><a href=\"#Limited_audit\"><span class=\"toc_number toc_depth_2\">1.2<\/span> \u2461Limited audit\u3000\u73fe\u5834\u8a2a\u554f\u306b\u57fa\u3065\u304f\u76e3\u67fb<\/a><\/li><li><a href=\"#Comprehensive_audit\"><span class=\"toc_number toc_depth_2\">1.3<\/span> \u2462Comprehensive audit\u3000\u7dcf\u5408\u7684\u306a\u76e3\u67fb<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h3 class=\"style3a\"><span id=\"i\">\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u7a0e\u52d9\u76e3\u67fb<\/span><\/h3>\n<p>\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u7a0e\u52d9\u76e3\u67fb\u306b\u306f\u4ee5\u4e0b\u306e3\u3064\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4 class=\"style4a\"><span id=\"Desk_audit\">\u2460Desk audit\u3000\u8cc7\u6599\u306b\u57fa\u3065\u304f\u76e3\u67fb<\/span><\/h4>\n<h4 class=\"style4a\"><span id=\"Limited_audit\">\u2461Limited audit\u3000\u73fe\u5834\u8a2a\u554f\u306b\u57fa\u3065\u304f\u76e3\u67fb<\/span><\/h4>\n<h4 class=\"style4a\"><span id=\"Comprehensive_audit\">\u2462Comprehensive audit\u3000\u7dcf\u5408\u7684\u306a\u76e3\u67fb<\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u8a18\u306e\u3046\u3061\u3001\u2460\u3068\u2461\u306e\u76e3\u67fb\u306b\u3064\u3044\u3066\u306f\u7a0e\u52d9\u5c40\u306e\u5404\u62c5\u5f53\u90e8\u7f72\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u307e\u3059\u3002\u9ad8\u984d\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5834\u5408\u3001\u7a0e\u52d9\u5c40\u306eDLT\uff08Department of Large Taxpayers\uff09\u3068\u3044\u3046\u90e8\u7f72\u304c\u2460\u3001\u2461\u306e\u76e3\u67fb\u3092\u884c\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u9ad8\u984d\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u4f01\u696d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>1\uff09QIP\u306e\u9069\u7528\u4f01\u696d<\/p>\n<p>2\uff09\u5916\u56fd\u6cd5\u4eba\u652f\u5e97\u307e\u305f\u306f\u591a\u56fd\u7c4d\u4f01\u696d<\/p>\n<p>3\uff09\u5e74\u6b21\u58f2\u4e0a\u9ad8\u304c1\u5104\u30ea\u30a8\u30eb\uff08\u7d0425\u4e07\u30c9\u30eb\uff09\u3092\u8d85\u3048\u308b\u4f01\u696d<\/p>\n<p>&nbsp;<\/p>\n<p>\u7a0e\u52d9\u76e3\u67fb\u306e\u3046\u3061\u306e\u2462\u306b\u3064\u3044\u3066\u306f\u7a0e\u52d9\u5c40\u306eDEA\uff08Department of Enterprise Audit\uff09\u3068\u3044\u3046\u90e8\u7f72\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u307e\u3059\u3002Limited audit\u3068\u306f\u3001\u6587\u5b57\u901a\u308a\u9650\u5b9a\u7684\u306a\u76e3\u67fb\u3067\u3042\u308a\u3001VAT\u306e\u307f\u3001\u3042\u308b\u3044\u306f\u305d\u306e\u4ed62~3\u306e\u7a0e\u76ee\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u304c\u3001Comprehensive audit\u306b\u95a2\u3057\u3066\u306f\u7533\u544a\u7fa9\u52d9\u306e\u3042\u308b\u5168\u3066\u306e\u7a0e\u306b\u3064\u3044\u3066\u76e3\u67fb\u304c\u884c\u306a\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u3089\u2460\uff5e\u2462\u306e\u7a0e\u52d9\u76e3\u67fb\u306f\u30ab\u30f3\u30dc\u30b8\u30a2\u3067\u306f\u6bd4\u8f03\u7684\u983b\u7e41\u306b\u884c\u308f\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u4f01\u696d\u306f\u65e9\u3051\u308c\u30701\u5e74\u306b1\u5ea6\u3001\u3082\u3057\u304f\u306f\u6570\u5e74\u306b1\u5ea6\u3053\u308c\u3089\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3044\u3064\u884c\u308f\u308c\u308b\u306e\u304b\u306f\u3001\u7a0e\u52d9\u5c40\u306e\u5224\u65ad\u306b\u4efb\u305b\u3089\u308c\u3066\u304a\u308a\u3001\u306f\u3063\u304d\u308a\u3068\u5b9a\u307e\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u3053\u308c\u3067\u4ee5\u4e0a\u3068\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8aad\u3093\u3067\u3044\u305f\u3060\u304d\u3001\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059<\/p>\n<p>&nbsp;<\/p>\n<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u00a0 \u30ab\u30f3\u30dc\u30b8\u30a2\u62e0\u70b9<br \/>\n\u5b89\u85e4 \u670b\u7f8e<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1486\" src=\"http:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-content\/uploads\/2018\/12\/tomomi_ando.jpg\" alt=\"\" width=\"90\" height=\"100\" 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Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u5b89\u85e4\u3067\u3059\u3002 2020\u5e74\u3001\u672c\u5e74\u3082\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002 &nbsp; \u4eca\u56de\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 &nbsp; \u76ee\u6b21 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