A sort of tax levied on
all stages of the supply of liquor (alcohol) and cigarettes in the Kingdom of
Cambodia for the benefit of the sub-national budget for public illumination in
the Kingdom of Cambodia.
Beer, fresh wine, including fortified
wines, wines and other fresh wines, herbs and aromatic beverages, save palm
juice and pure ethyl alcohol, are examples of public taxable products. Contains
at least 80% alcohol by
volume and ethyl alcohol, as well as alcoholic beverages that have lost their
initial alcohol content. Alcoholic beverages, other alcoholic beverages, and
alcoholic beverages used in the manufacture of all types of beverages,
cigarettes, and cigars
The tax rate is 3%.
Calculation of the public tax base:
The tax basis for public enlightenment is determined as follows:
A. For local producers and importers,
the tax is the supply cost, which is reflected on the invoice and includes all
taxes except value-added tax (ECT) and self-explanatory VAT.
B. The tax base for sub-suppliers is 20% of the supply cost indicated on the
invoice, including taxes, but excluding value-added tax and the public excise
tax itself.
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