Value Added Tax | Phnom Penh HR

Specific Tax ( SPT) | PLT, PPT, VAT for alcoholic product and beer Producer– Example 2

Phnom Penh HR May 25, 2017 Prepayment of Profit Tax, Public Lighting Tax, Specific Tax on Certain Merchandises and Services, Value Added Tax

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%

Value Added Tax-Summary

Phnom Penh HR January 16, 2017 Value Added Tax

Value Added Tax-Summary The self-assessment regime taxpayers who are making taxable supplies are obliged to register for VAT, and collect VAT from the supplying of goods or services to their customers. The term “good” means tangible property other than land or money. The term “service” means the provisions of something of value other than goods, land, or money. Taxable supply

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