The Public Lighting Tax is an indirect tax with the rate of 3% to be imposed on all alcoholic drinks (wine , beer etc) and cigarettes. Tax Base rates for Public Lighting Tax (PLT) may classify three types as follows.
- Tax base rate at 100% for importation, and tax base as invoiced amount included any taxes except VAT and PLT.
- Tax base rate at 100% for local producers, and tax base as invoiced amount included any taxes except VAT and PLT.
- Tax base rate at 20% for other Resellers ( they are not importer and local producers) , and tax base as invoiced amount included any taxes except VAT and PLT.
The person who supplies these products is responsible for the payment of this tax to the tax administration by the 20th of the month following the month that the supplies are made.
Example 1
ABC Import and Export Company imported beer, wine and cigarettes of $ 22,000 ( included any taxes).
Calculate PLT
Solution
Amount before VAT = $22,000/1.1=$20,000
PLT base = $20,000/1.03 x 100 % =$19,417.48
PLT = $19,417.48 x 3%=$582.52
Example 2
Local ABC factory in Cambodia produced and sold wine and beer of $22,000 ( included any taxes).
Calculate PLT
Solution
Amount before VAT = $22,000/1.1=$20,000
PLT base = $20,000/1.03 x 100 % =$19,417.48
PLT = $19,417.48 x 3%=$582.52
Example 3
XYZ Company purchased wine and beer of $22,000 ( included any taxes), and XYZ Company sold these wines and beers to various customers and companies of $33,000 ( included any taxes).
Calculate PLT
Solution
Amount before VAT = $33,000/1.1=$30,000
PLT base = $30,000/1.03 x 20 % =$5,825.24
PLT = $5,825.24 x 3%=$174.76