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Accommodation Tax-Lesson Summary

Accommodation Tax -Summary


The Accommodation Tax is an indirect tax with the rate of 2% to be imposed on accommodation in hotels. The word “Hotel” included the following places.

  • Hotel
  • Hotel Apartment
  • Suite Hotel
  • Resort Hotel
  • Motel
  • Lodge
  • Bungalow
  • Guest House
  • Tourist Camping
  • Other similar accommodation places.

Tax Base for Accommodation Tax = accommodation fee + Service Charge ( More info: tourismcambodia ) + Tourist Camping

Accommodation Tax = Tax Base for Accommodation Tax x 2%

The person who supplies accommodation services is responsible for the payment of this tax to the tax administration by the 20th of the month following the month that the supplies are made.

Example 

ABC Hotel made revenues from hotel activities as follows:

Accommodation………………………..$10,000

Service charge from customers……. $1,000

Camping at tour area…………………….$2,000

Restaurant……………………………………$9,000

KTV…………………………………………….$5,000

Required

1.Calculate accommodation tax if revenues above excluded any taxes

2.Calculate accommodation tax if revenues above included any taxes

Solution

1.Accommodation tax if revenues above excluded any taxes

Revenues from Restaurant and KTV  are not subject to accommodation tax

Accommodation tax base = $10,000 + $1,000 + $2,000=$13,000

Accommodation tax = $13,000 x 2%=$260

2.Accommodation tax if revenues above included any taxes

Amount before VAT =($10,000 + $1,000 + $2,000)/1.1=$11,818.18

Accommodation Tax Base =  $11,818.18/1.02=$11,586.45

Accommodation Tax =$11,586.45 x 2%=$231.73

 


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