Imported Alcoholic & Tobacco Products
Public lighting tax (PLT)- Imported 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.
The alcohol and cigarettes/cigars products are imported to sell in Cambodia are subject to Public lighting tax (PLT). Alcohol products included wine, beers, grape wine, other Alcohol products.
Tax base for Alcoholic and Tobacco Products imported to sell in Cambodia is the invoice amount included any taxes ,but excluding Value Added Tax (VAT) and Public lighting tax (PLT).
Tax Base Rate is 100%.
Public lighting tax (PLT) rate is 3%.
Public lighting tax (PLT)= Tax Base x 3%
Example 1
ABC Company imported alcohol, cigarettes/cigars and other products to sell in Cambodia. During November 2018, ABC Company imported following products:
- -Beers of $20,000 (tax base for PLT )
- -Wines of $10,000 (tax base for PLT )
- -Cigarettes/cigars of $30,000 (tax base for PLT )
- -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 = 20,000+10,000+30,000=$60,000
Public lighting tax (PLT)= Tax Base x 3% =$60,000 x 3%=$1,800
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).