Accommodation Tax អាករលើការស្នាក់នៅ Learning Objective I.និយមន័យសណ្ឋាគារ II.មូលដ្ធានគិតអាករលើការស្នាក់នៅ III. អនុវត្តសំនួរ I.និយមន័យសណ្ឋាគារ ពាក្យ “សណ្ឋាគារ” សំដៅដល់មូលដ្ឋានផ្គត់ផ្គង់សេវាស្នាក់នៅមានលក្ខណៈជាបន្ទប់ គ្រែ និង មានផ្តល់នូវសម្បទា និងសេវាផ្សេងៗទៀត ទៅតាមប្រភេទនៃមូលដ្ឋានសេវាស្នាក់នៅនីមួយៗ ដួចជាៈ សណ្ឋាគារ
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