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Specific Tax ( SPT) | PLT, PPT, VAT in Cambodia – Example 1

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).

Required:

Calculate any taxes ?


Solution 

1.  Prepayment of Profit Tax (PPT)

PPT = (20,000 + 10,000 + 5,000)/1.1 x 1%=$318

2.Value Added Tax (VAT)

VAT =  (20,000 + 10,000 + 5,000)/1.1 x 10%=$3,182

3. Specific Tax on Certain Merchandises (SPT)

SPT=  [(20,000 + 10,000 + 5,000)/1.1/1.35] x 90% x 35%=$7,424

4. Public Lighting Tax (PLT)

PLT = =  [(20,000 + 10,000 + 5,000)/1.1/1.03] x 3%=$927


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