Subsequent Distribution of Alcoholic and Tobacco Products

Public lighting tax (PLT)- Subsequent Distribution of Alcoholic and Tobacco Products to Sell in Cambodia

---

Public lighting tax (PLT) is an indirect tax imposed on sales of alcohol and cigarettes/cigars at all stages of supply.

Subsequent Distribution of Alcoholic and Tobacco Products by wholesalers or retailers to sell  in Cambodia are subject to Public lighting tax (PLT). Alcohol products included wine, beers, grape wine, other Alcohol products.

Tax base for Subsequent Distribution of Alcoholic and Tobacco Products to sell  in Cambodia is 20% of the invoice amount included any taxes ,but excluding Value Added Tax (VAT) and Public lighting tax (PLT).

Tax Base Rate is 20%.

Public lighting tax (PLT) rate is 3%.

Tax Base =selling price/1.1/1.03 x 20%

Public lighting tax (PLT)= Tax Base x 3%

Example 1

ABC Company is wholesaler of  alcohol, cigarettes/cigars and other products that purchased from factory and other supplies to distribute to customers in Cambodia. During November 2018, Company sold following products to different customers:

• -Beers of $33,000 (included any taxes )
• -Wines of $22,000 (included any taxes )
• -Cigarettes/cigars of $11,000 (included any taxes)
• -Drinking water of $3,300 ( included any taxes)
• -Gazed soft drink of $4,400 ( included any taxes)

Required:

Calculate Public lighting tax (PLT) for November 2018.

Answer 

Tax Base =selling price/1.1/1.03 x 20% =(33,000+22,000+11,000)/1.1/1.03*20%=$11,650

Public lighting tax (PLT)= Tax Base x 3%=$11,650 x 3%=$350

Note:

• -Drinking water of $3,300 ( included any taxes) is not subject  to Public lighting tax (PLT).
• -Gazed soft drink of $4,400 ( included any taxes) is not subject  to Public lighting tax (PLT).