SPT is a form of excise tax imposed on the importation or domestic production and supply of certain goods and services. SPT is commonly referred to as a sin tax as it applies to luxury items and items which may be detrimental to one’s health. Two Government Departments in Cambodia are responsible for collecting SPT, namely the General Department of Customs and Excise (GDCE) and the GDT. The former collects SPT on the import of certain goods while the latter collects Specific Tax on the domestic supply of certain goods and services.
Source: dfdl.com
