Special Tax on Certain goods and services
Address
Phone
St 284, Olympic, Boeng Kengkorng.
lbcsaleinfo@gmail.com
089 888 478/ 093 888 797
Special Tax on Certain goods and services (SPT)
SPT is a monthly tax that is imposed on some locally produced and imported products and services. The local taxpayer producing or supplying these merchandises or services is responsible for paying this tax.
Tax Rate
*Term “Entertainment services” included concerts, music, soundtracks, stage show, massage, steam, sauna, car racing, motor racing, snooker, bowling, all games and hockey.
*Note: In contrast to the public lighting tax, which is paid at all stages of the supply, the Special Tax is paid only once by the producer or importer
Tax Calculation Based
*For local products: 90% of selling price exclude its SPT, PLT and VAT.
*For services: 100% of selling price exclude its SPT, PLT and VAT.
Tax Exemption
The following goods or products are exempted:
- unprocessed tobacco and wine
- Sour palm juice
- Mineral water
- Fruit nectar
- Fresh vegetables
- Ice cream
- Lotus nuts
- Milk drinks
other services instead
Withholding Tax
