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Cambodia: Basis for application of specific tax on certain merchandise

Cambodia: Basis for application of specific tax

The Ministry of Economy and Finance issued guidance—Prakas no. 012 MEF.Prk (14 January 2020)—to clarify the tax basis for application of the “specific tax on certain merchandise” on certain domestically produced goods.


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The guidance provides that the tax basis for calculating the specific tax on certain merchandise for goods produced in Cambodia—including beer, wine, cigarettes and cigars, and non-alcoholic beverages as well as certain other goods—will be 90% of the selling price as recorded in the invoice (excluding amounts of value added tax (VAT), public lighting tax, and the specific tax itself).

The guidance also designates what is deemed to be the time of the supply for purposes of applying the specific tax on certain merchandise, as well as when the tax itself will be payable (in general, the same rules apply as for VAT purposes). The guidance has an effective date of 1 January 2020.

Read a 2020 report [DPF 107 KB] prepared by the KPMG member firm in Cambodia

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