Specific Tax on Certain Merchandises and Services
Please download tax file below or read online about Tax Prakas on specific tax rate revision for some goods in 2014 Advertisement from Phnom Penh HR Phnom Penh HR is the best recruitment and consulting company in Cambodia and Asia, and our services by ACCA | CPA, Diploma in Cambodia Tax, Tax Agent, MBA etc. Phnom Penh HR services: Recruitment,
Continue reading Public Lighting Tax (PLT) | SPT, VAT, PIT-Example 1 Local beer producer, KK L Company, sold beer $100,000 (included any taxes) to real regime KOL Company that purchases and sells beer in Phnom Penh. KOL Company sold all beers bought from KKL Company to customers $120,000 ( included any taxes). Required: 1. Calculate any taxes that KKL will pay to
Continue reading Specific tax (SPT) | VAT | PIT for Mix goods and entertainment services– Example 3 ABC is entertainment company, the following sales included any taxes for KTV and SKY BAR are as follows. Room fee = $33 Drinking water = $1.1 Food and meal = $55 Required Calculate any taxes if any Solution 1.Valued Added Tax (VAT) VAT base = (33+1.1+55)/1.1=$81
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Specific Tax ( SPT) | PLT, PPT, VAT in Cambodia – Example 1 Example Assume that ABC Company manufactured and sold Wine Brand Y. During April, ABC Company sold to the following customers: Local real regime company customers of $20,000 ( included any taxes). Local wholesaler customers of $10,000 ( included any taxes). Local final users of $5,000 ( included any taxes).
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Specific Tax , Public lighting tax , Value Added Tax , Prepayment of Profit Tax – alcoholic product and beer Producer in Cambodia : Example 2 If original producers in Cambodia manufactured and sold alcoholic product and beer, they are subject to the following monthly taxes: Specific Tax (SPT)- alcoholic product and wine subject to specific tax rate at 35%
Continue reading Specific Tax on Certain Merchandises and Services-Summary The Specific Tax on Certain Merchandise and Services is imposed on a number of local and imported products, and services. Specific taxes charged once. We can classify three specific taxes. 1.the local producers of following goods are subject to specific tax : gazed soft drinks at 10% Alcoholic product and wine at 35%
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