On 15 September 2021, DFDL Cambodia Senior Tax Manager, Vajiravann Chamnan, participated in the 4th session of EuroCham Cambodia’s Tax Summer Series on ‘Business Taxation: VAT and Special Taxes’.
Reangsey Touch (Tax Director, Ernst & Young) started the event with an insightful presentation on Value Added Tax (“VAT”) with its implementation and implications for businesses in Cambodia.
Our tax expert, Vajiravann, gave an overview of 3 special taxes: specific tax on certain types of products and services (“SPT”), public lighting tax (“PLT”) and accommodation tax (“AT”). She used case studies to illustrate to the 160 participants how these taxes work in practice (point of taxation, filing and payment deadlines etc.), and how best to calculate them in compliance with the latest Notification Letter, Instruction and Prakas updates from the General Department of Taxation.