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