Locally Produced Alcoholic Beverages (excluding Beer) (ស្រា / សុរា)

Lesson Summary-Specific Tax ( Excise Tax) for Locally Produced Alcoholic Beverages (excluding Beer) in Cambodia (Updated on 2021)

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Specific Tax (ST) base is defined as 90% of the amount excluded taxes.

Tax is levied once only  for domestic goods, and it is upon the sale from the factory if the Alcoholic Beverages and wines are locally produced.

Specific Tax (ST) rate for Locally Produced Alcoholic Beverages and wines in Cambodia is 35%.

Tax base for Alcoholic Beverages and wines = amount excluded taxes x 90%

Specific tax ( Alcoholic Beverages and wines ) = Tax base x 35%

Example 1 

QQQ Factory in Cambodia produced and sold the following products:

– Alcoholic Beverages and wines of $220,000 sold wholesalers ( excluded any taxes).

– Alcoholic Beverages and wines of $110,000 sold users ( excluded any taxes).

– Alcoholic Beverages and wines of $22,000 sold XYZ Company ( excluded any taxes).

-Drinking water of $1,100 ( excluded any taxes).

-Glass of $2,200 ( excluded any taxes).

Required:

Calculate any specific taxes if any.

Answer 

Tax base for Beers = (110,000+22,000+11,000) x 90% =$ 128,700

Specific tax (for Beers ) = $ 128,700 x 35%=$ 45,045

Please note drinking water of $1,100 and glass of $2,200 are not subject to specific tax.