[캄보디아 투자] 법인설립 시 Patent 발급과 갱신

기사입력 : 2015년 02월 17일

질문 192. 캄보디아에서 사업을 하려면 설립 시 세무서에서 Patent를 받아야 하고, 또 매년 3월말까지 Patent를 갱신해야 는 것으로 알고 있는데 자세한 내용을 알고 싶습니다.

 

답변

캄보디아에서 법인설립은 MOC(상업부)에 필요한 서류(법인설립 신청서, 주주관련 신분증 및 사진, 회사 주소지를 증명하는 임대차계약서, 은행잔고 증명서 등) 를 제출하면 보통 1-2주 이내에 설립이 완료되며, 이 후 세무서에 대표자가 직접 방문하여 사진촬영과 Patent, VAT ID를 신청하여야 합니다. 여기서 Patent 라 함은 한국의 경우 사업자 등록증에 해당합니다. 캄보디아 인들이 일반적으로 불어 식 발음으로 “빠똥”이라고 하는데 이는 영어로 Patent를 의미하며, 신규 발급 시에는 신청서 외에 회사의 정관, 회사 등록서(registration letter)외에 대표자의 캄보디아 거주지확인서, 임대차계약서 및 임대장소의 공과금납부 영수증 또는 재산세 납부 영수증을 제출하여야 합니다. 그 외에 대표자의 사진과 비자도 같이 제출하여야 하며, Patent 상에 사진이 부착이 됩니다.  Patent 비용은 일반적으로 전년도 매출액을 기준으로 약간의 차이가 있으나 신규설립의 경우에는 Patent tax로 약 285불(1,140,000 리엘), 추가로 인지세(stamp tax)가 250불(1,000,000 리엘)을 납부하여야 합니다. 그 외에 서비스요금(비공식)으로 150불 내지 200불을 요구합니다.

설립 이후 매년 3월 말까지 Patent를 갱신하여야 하는데 신청서 외에 전년도 Patent 사본, 공과금영수증 및 사진을 제출해야 합니다. 전년도와 대표자가 동일한 경우에는 상관이 없으나 Patent 상의 대표자가 변동되는 경우에는 변경된 정관을 제출하여야 합니다. 갱신 비용은 전년도 매출기준으로 업종별(3개 업종으로 분류)로 0.5%내지 1%를 납부하되 최대 한도인 285불(1,140,000리엘) 외에 추가로 서비스 수수료로 100불 전후를 요구합니다.

정관 상에 주주가 변경이 있는 경우에는 주주변경 절차는 상업부(MOC) 에서 이루어지나 변경된 정관을 관할 세무서에서 확인을 받도록 되어 있습니다. 그 이유는 2012년 12월 26일에 개정된 재정법(Law on Financial Management, NS/RKM/1212/010) 에 따라 2013년부터 모든 주식거래의 경우에 거래 금액의 0.1% 에 해당하는 인지세(stamp tax)를 납부하도록 되어 있습니다. 즉 거래가 있은 날로부터 3개월 이내에 납부하여야 하며, 이를 위반할 경우에는 세법상 가산세가 동일하게 적용되도록 되어 있습니다. 2013년도 이전에는 주식거래의 경우에 별도의 세금이 없었으므로 주주변경의 경우에 별도로 세무서로부터 확인(stamp) 가 필요 없었으나 2013년부터는 MOC를 통하여 정관변경이 있는 경우에는 반드시 세무서의 확인을 받도록 되어 있습니다.  그 확인 시 주주변경이 없었다 할지라도 정관의 변경에 대한 인지세 (stamp tax) 로 250불을 납부하여야 하여야 합니다. 2013년 이전의 인지세는 25불이었으나 무려 10배만큼이나 인상이 된 셈입니다.

또한, 개정된 시행령에 따라 향후에는 Patent 갱신 시에도 대표자가 직접 1회 세무서를 방문하여야 합니다. 이 시행령은 모든 회사에 점차적으로 적용될 예정이나 현재까지 기 설립된 법인은 시행령 개정 전과 같이 진행되고 있습니다.

최근 세무공무원이 500명이나 신규채용이 되었고 지속적으로 세법이 체계화 및 정교화되고 있어 세법 관련하여 보다 많은 주의를 필요로 합니다.

/ (세법관련질의) 우리회계법인 고동호 회계사 (dhkoh99@gmail.com)

wooriaccounting.com

 

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