taxation in cambodia

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

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Thank you for your attention!