Locally Produced Non-Alcoholic Beverages (ភេសជ្ជះគ្មានជាតិសុរា)

Specific Tax (Excise Tax) Locally Produced Non-Alcoholic Beverages for Cambodia Tax (Updated on 2021)

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 Non-Alcoholic Beverages are locally produced.

Specific Tax (ST) rate for Locally Produced Alcoholic Beverages and wines in Cambodia is 10%.

Tax base for Non-Alcoholic Beverages = amount excluded taxes x 90%
Specific tax ( Non-Alcoholic Beverages ) = Tax base x 10%

Example 1 

ABC Factory in Cambodia produced and sold the following products:

–  Gazed Soft drinks Brand A of $110,000 sold to wholesalers ( excluded any taxes).
– Gazed Soft drinks Brand B of $11,000 sold to users ( excluded any taxes).
– Gazed Soft drinks Brand C of $1,100 sold to XYZ Company ( excluded any taxes).
-Drinking water of $2,200 (excluded any taxes).

Required:

Calculate any specific taxes if any.

Answer 

Tax base for Beers = (110,000+11,000+1,100) x 90% =$ 109,890

Specific tax (for Beers ) = $ 109,890 x 10%=$ 10,989

Please note drinking water of $2,200 is not subject to specific tax.