Cambodia MOF Issues Ministerial Order on Accommodation Tax

The Cambodian Ministry of Economy and Finance April 1 issued Ministerial Order No. 173, on the application of accommodation tax (ACT) on supplies of hotel accommodation services. The order includes measures: 1) defining “hotel” as a place that provides accommodation like rooms, apartments, bungalows, or guest houses, along with fitness or other services like cleaning, food, laundry, swimming, and electricity; 2) specifying that the tax base for the 2 percent tax includes accommodation charges, expenses, and taxes, excluding VAT and self-accommodation tax; 3) requiring that an invoice issue within seven days of completion of the supply, or of payment for ...