Locally Produced Beer (ស្រាបៀរ)

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

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

Specific Tax (ST) rate for Locally Produced beers in Cambodia is 30%.

Tax base for beers = amount excluded taxes x 90%

Specific tax ( beers) = Tax base x 30%

Example 1 

ABC Factory in Cambodia produced and sold the following products:

– Beers of $110,000 sold wholesalers ( excluded any taxes)

– Beers of $22,000 sold users ( excluded any taxes)

– Beers of $11,000 sold XYZ Company ( excluded any taxes)

-Drinking water of $1,100 ( 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 30%=$38,610 

Please note drinking water of $1,100 is not subject to specific tax.