[캄보디아 투자] 캄보디아에서 급여세를 낼 필요가 있나요?

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질문 2.

한국에 본사가 있는 캄보디아 지사에서 근무를 하고 있는데 월급은 한국에서 받고 체재비만 캄보디아에서 받고 있는데 캄보디아에서 급여세를 낼 필요가 있나요?

답변

당연히 캄보디아에서 급여세를 내셔야 합니다.

캄보디아의 세법은 한국과 마찬가지로 소득의 원천에 따라서 과세하는 원칙을 따르고 있습니다. 즉 캄보디아 거주자가 아니 할지라도 캄보디아에서 소득이 있게 되면 캄보디아에서 세금을 납부하여야 합니다. 캄보디아 거주자가 해외에서 얻은 소득도 캄보디아 세법 상 과세의 대상이 됩니다.

거주자라 함은 캄보디아에 주소지 (본인 명의로 임차한 경우) 또는 거주지(타인 명의로 임차해서 실제로 거주를 하는 곳)가 있는 자를 의미합니다. 주소지 또는 거주지가 없다고 할 지라도 년도 말까지 누적으로 182일 이상 체류를 하는 경우에도 세법 상 거주자로 간주됩니다.

캄보디아 세법 상 거주자와 비거주자의 소득에 대한 과세율은 달리 적용하고 있는데 거주자의 경우에는 월 소득이 50만 리엘 (약 125불)이하의 경우에는 0%의 세율을 적용하고 그 이상의 경우에는 5%씩 증가하면서 누진적으로 세율이 높아지며, 1250만 리엘(약3,125달러)을 초과하는 경우에는 20%의 세율을 적용하고 있습니다. 반면에 비거주자의 경우에는 금액의 과다와 무관하게 일률적으로 20%의 세율을 적용합니다.

즉 한국에서 출장을 와서 소득에 있게 되면 비거주 납세자로 소득금액의 20%를 신고 납부하여야 합니다. 캄보디아 지사에 근무하는 한국직원의 경우에는 위 거주자 조건을 만족하고 있으므로 급여액에 해당하는 세율을 누진적으로 적용하여 세금을 신고 납부하여야 합니다. 즉 세법상 거주 납세자인 경우에 실제 수령을 한국에서 하든 캄보디아에서 하든 무관하게 소득의 원천이 캄보디아에 해당하므로 세금을 신고 납부하여야 합니다.

추가로 캄보디아 지사에서 사택 임차료 등의 명목으로 지급하는 체재비는 캄보디아의 세법 상 복리후생비에 해당하므로 지사는 그 금액의 20%을 원천징수세로 신고 납부하여야 합니다. / (세법관련질의) 우리회계법인 고동호 회계사 (dhkoh99@gmail.com)

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