Local and International Air Tickets ​(សេវដឹកជញ្ជូនអ្នកដំណើរតាមផ្លូវអាកាស)

Specific Tax (Excise Tax) Local and International Air Tickets for Cambodia Tax (Updated on 2021)

Local and international air tickets sold in Cambodia are subject to specific tax rate at 10%.

The tax is calculated based on value of air tickets issued in Cambodia for travel within Cambodia and Outside of Cambodia.

Tax base = amount excluded taxes
Specific tax ( Air Tickets ) = Tax base x 10%

Example 1

XYZ Travel Company get revenues from air tickets $11,000 ( amount included taxes).

Required

Calculate specific tax from air tickets

Answer

we know $11,000 included VAT 10% and Specific tax 10%.

Tax base = amount excluded taxes = 11,000/1.1/1.1= $9,091

Tax rate = 10%

Specific tax = 9,091 x 10% = 909