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Pannasastra University of Cambodia
Tax On Public Lighting &
AccommodationCourse: Fiscal Legislation & Cambodia TaxationProf.Period: 7:00 – 8:30 PM (Monday & Thursday)
Members:1) THON Pheakdey2) SENG Sobunna3) PRAK Sopheavina
ACCOMMODATION TAX
Hotel consists of hotel, hotel apartment, suite hotel, resort hotel, motel,
bungalow, guest house, tourist camping and other places with similar
condition
Exclude: house for rent (long or short term)
ACCOMMODATION TAX
Tax on accommodation has been applied on the hotel or guest house to
stay
Indirect Tax
Rate of 2% to be imposed on accommodation in hotels & guest house
All taxes are included
Incorporated entities are responsible for the payment to the tax
administration by 15th of the following months
ACCOMMODATION TAX
Calculation
Tax Base: Room fee + other services charge
Accommodation Tax (AT) = Tax Base x 2%
VAT = (Tax Base +AT )x 10%
Tax on public lighting
Definition
• The Public Lighting Tax (PLT) is an indirect tax with the rate of 3% to be imposed on all alcoholic
drinks and cigarettes.
• PLT is used as the benefit of provincial and municipality budgets (public electricity)
Tax base
• Sales value of alcohol and cigarettes/cigars
• Business supply alcohol and cigarette must responsible to collection PLT
• Business owner must separate the sale of alcohol and cigarette from other product
The person who supplies these products is responsible for the payment of this tax to the tax administration by the
15th of the month following the month that the supplies are made.
Tax exemption Wines palm wine tobacco raw
8
Thank you for your attention!