Webinar on Business Taxation: VAT and Special Taxes


In the 4th session of our Tax Summer Series yesterday, our guest speakers addressed several topics and the latest updates related to Business Taxation: VAT and Special Taxes with around 160 live participants.

Throughout the session, the participants were able to gain in-depth knowledge about VAT and Special Taxes. Firstly, our guest speaker, Ms. TOUCH Darith Reangsey, Tax Director at Ernst & Young started the session with an overview of the value-added tax (VAT), following by the VAT implementation & implication in Cambodia. Ms. Reangsey gave attendees a few useful tips on how to distinguish non-taxable assets, calculating taxable value and understanding the time of supply concept. She also shared criteria for tax/commercial invoices that taxpayers need to comply with the regulation as well as explaining VAT implications on disposal of fixed assets and E-commerce.

Moving to the next topic, our guest speaker, Ms. CHAMNAN Vajiravann, Senior Tax Manager at DFDL covered 3 types of special taxes which are a specific tax on certain merchandise and services (SPT), public lighting tax (PLT), and accommodation tax (AT). Our speaker demonstrated implementations of these special taxes in the case study as well as provided the tax rate based on specific goods and services. Lastly, the speaker guided the audience to calculate these 3 special taxes to comply with the latest notification letter, instruction, and Prakas updates from the GDT.

Our next ‘Tax Webinar’ will take place next Tuesday, 21 September from 3:00 PM – 5:00 PM, focusing on Capital Gains and Exit Taxes. Reserve your virtual seat now: https://bit.ly/3rEMYu7 (free for EuroCham members!)

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