Home » Cambodia Publication » Notification No. 28271 GDT dated 15 August 2023 on “Adjustment of the Specific Tax Rate on Locally Manufactured Non-alcoholic Beverage Products”
Notification No. 28271 GDT dated 15 August 2023 on “Adjustment of the Specific Tax Rate on Locally Manufactured Non-alcoholic Beverage Products”
August 30, 2023The Specific Tax rate for non-alcoholic beverages produced and supplied locally will be adjusted and determined as follows, effective 1 September 2023:
- 15% on all types of energy drinks
- 5% on the following non-alcoholic beverages:
- UHT milk supplement drinks
- Soy milk
- Coconut-based drinks
- Coffee-based beverages and coffee-flavored beverages
- Non-carbonated beverages that are ready for consumption without dilution
- 10% on all other non-alcoholic beverages except those specified in (1) and (2) above.
Separately, the Specific Tax base must be implemented as it is being done currently in accordance with the contents of Prakas No. 012 MEF.PrK dated 14 January 2020 for the Adjustment of Determining the Specific Tax Base on Certain Domestically-Produced goods.
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