Entertainment Services ​(សេវាលំហែកំសាន្ត)

Specific Tax (Excise Tax) for Entertainment Services-Cambodia Tax

Entertainment services are subject to specific tax rate at 10%.

Term “Entertainment services” included concerts, music, soundtracks, stage shows … massage, steam, Sauna, Car Racing, Motor Racing, Snooker, Bowling, All games and Hockey.

For locally supplied services, the tax base is the invoice price of the services supplied.

Tax Base = Selling price /1.1/1.1

Specific Tax on entertainment service = Tax Base x 10%

Example 1

ABC Company provided entertainment services for customers. ABC got revenues from KTV of $2,200 (included VAT).

Required:

Calculate Specific Tax on Service .

Answer 

Amount before VAT =  2,200/1.1=2,000

Tax Base = 2,000/1.1=$1,818

Specific Tax on certain service = 1,818 x 10% =$182