Domestically Produced Alcoholic and Tobacco Products

Public lighting tax (PLT)- Domestically Produced Alcoholic and Tobacco Products

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 produced  in Cambodia are subject to Public lighting tax (PLT). Alcohol products included wine, beers, grape wine, other Alcohol products but exception of palm wine.

Tax base for Domestically Produced Alcoholic and Tobacco Products is the selling price 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%.

Tax Base = selling price/1.1/1.03 x 100% = selling price/1.1/1.03

Public lighting tax (PLT)= Tax Base x 3%

Example 1

XYZ Company  produced alcohol, cigarettes/cigars and other products in Cambodia. During October 2018, Company produced and sold the following products:

• -Beers of $22,000 ( included any taxes)
• -Wines of $11,000 ( included any taxes)
• -Cigarettes/cigars of $1,100 ( included any taxes)
• -Drinking water of $2,200 ( included any taxes)
• -Gazed soft drink of $3,300 ( included any taxes)

Required:

Calculate Public lighting tax (PLT)

Answer 

Tax Base = selling price/1.1/1.03 x 100% = selling price/1.1/1.03=(22000+11000+1100)/1.1/1.03=$30,097

Public lighting tax (PLT)= Tax Base x 3% =$30,097 x 3%=$903

Note:

• -Drinking water of $2,200 ( included any taxes) is not subject  to Public lighting tax (PLT).
• -Gazed soft drink of $3,300 ( included any taxes) is not subject  to Public lighting tax (PLT).