Takes on Use of Goods or Permits to Perform Activties
MOTOR VEHICLE LICENSE FEE
NATURE OF TAX
An annual levy on automobiles and boats, at rates varying according to size, age, and/or capacity. Collection of the tax was suspended at the beginning of 1994, but it is expected that the tax due for 1994 will be collected in the last three months of the year.
EXEMPTIONS AND DEDUCTIONS
None.
RATES
New rates were introduced by the Finance Law for 1994. Examples of some of these rates are as follows:
| (in riels) | |
| Lorry: | |
| large | 160,000 |
| Motor car: | |
| up to 9 horsepower: | |
| - up to 5 years old | 50,000 |
| - over 5 years old | 37,500 |
| 9 -12 horsepower: | |
| - up to 5 years old | 75,000 |
| - over 5 years old | 50,000 |
| over 12 horsepower: | |
| - up to 5 years old | 125,000 |
| - over 5 years old | 87,500 |
| Motorcycle: | |
| - up to 70 cc | 3,000 |
| - 70 - 120 cc | 4,500 |
| - 125 CC and over | 7,500 |
| Small power boat | 5,000 |
| Sea-going cargo ship: | |
| - over 2,000 tons | 1,200,000 |
| Sea-going fishing boat: | |
| - over 500 horsepower | 300,000 |
STAMP DUTIES
NATURE OF TAX
Tax payable in the form of stamps affixed to some documents. Stamp duties are a way to make a number of documents official, which otherwise could be rejected by a court in case of litigation.
EXEMPTIONS AND DEDUCTIONS
None.
RATES
Specific small amounts depending on the type of document, unchanged since 1991.
SLAUGHTER TAX
NATURE OF TAX
Levied on slaughterhouses according to the value of livestock slaughtered. The price of livestock was set by the Ministry of Economy and Finance at 50,000 riels for pigs, and 100,000 riels for cattle and buffaloes.
EXEMPTIONS AND DEDUCTIONS: None.
RATES
3 percent of the set price of each animal slaughtered.