Public Lighting Tax
Address
Phone
St 284, Olympic, Boeng Kengkorng.
lbcsaleinfo@gmail.com
089 888 478/ 093 888 797
Public Lighting Tax (PLT)
PLT is a monthly tax that imposed on the distribution in Cambodia of imported and locally-produced alcoholic and tobacco or cigarettes products.
Tax Rate
*PLT is levied at 3% of the selling price of the products sold by the first importers or local producers.
*For every subsequent distribution of the products by wholesalers or retailers, the PLT is levied at 3% on the 20% of the selling price recorded on invoices.
*For PLT purposes, the selling price includes all taxes except its PLT and VAT.
Tax Exemption
Except for handicraft and packaging, the following products are exempted from PLT:
- The raw material of tobacco
- Sour palm juice
- The wine produced as a family based
*Note: Public Lighting Tax must be paid at all stages of supply.
other services instead
Value Added Tax
Goods mean tangible property other than land or money.
Tax on Salary and Fringe Benefits
A Cambodian resident taxpayer’s worldwide salary (Cambodian and Foreign sources) will be subject to Cambodian Tax on Salary.
