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