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ខ្មែរ Laws and Regulation
Understanding Six Types of Property Ownerships in Cambodia
- 23 April 2021
For most people, property ownership might only refer to public or state ownership. However, according to the Land Law and the Civil Code, ownership of immovable property is divided into six categories. 1) Private Ownership This type is the most common that all legal immovable property owners possess. It shows that the property is privately owned by you. According to Article 138 of the Civil ...
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Comparing Two Types of Real Estate Business Licenses in Cambodia
- 13 April 2021
All development business for condominiums, land lots, office buildings, malls and residences for the purpose of selling or long-term leasing must be licensed by the Ministry or permitted by the Provincial-Municipal Department. All real estate development businesses are divided into three categories: 1) residential development building apartments and villas for sale, 2) co-ownership building bus...
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Gov’t to Collect VAT on Online Business
- 13 April 2021
The Generation Department of Taxation (GDT) announced on 13 April that it will begin to collect value-added tax (VAT) on all online businesses soon, while the detailed procedures are set to be announced later. This announcement is made following the new sub-decree issued on April 8, which states that the tax will be applied to all digital trading businesses, even with or without permanent addre...
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Understanding Four Major Property-Related Taxes in Cambodia
- 13 April 2021
In Cambodia, all real estate transactions are taxable. The four major property-related taxes as follows: Property Transfer Tax or Stamp Duty Tax (4%) A tax rate of 4% applies to all transfers of property. This tax is often paid by buyers, but it can be negotiable depending on their contracts. Taxpayers must pay the tax within 3 months after the property transfer. To date, this tax is exempted ...
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Similarities and Differences Between Pledges and Hypothecs
- 12 April 2021
According to Articles 816 and 843 of the Civil Code, a pledge is different from a hypothec. For pledge transactions, the creditor has the right to possess and use the pledged property. However, in the case of hypothec transactions, the creditor has no right to possess the collateral, which means debtors can still can use or benefit from their property as usual. For example, a mortgage in most c...
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Old Monivong Bridge Closed for 3 Days for Repairs
- 8 April 2021
The old Monivong Bridge will be temporarily closed for three days for new pavement works, according to a Phnom Penh Municipality announcement on 07 April. The traffic closure starts from 8am on 08 April until 10 April 2021. Therefore, the traffic will be diverted to the new Monivong Bridge, in both directions. The renovation of the old Monivong Bridge is almost completed. Besides paving, the...
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Telecoms Ministry Issues Four New Guidelines for Borey & High-Rise Project Owners
- 6 April 2021
The Ministry of Posts and Telecommunications has issued four new guidelines for borey and high-rise project owners to follow, to strengthen the quality of telecommunication services in Cambodia. According to the recent announcement by the ministry, the four new orders include: 1) Borey or high-rise building owners must not enter into an exclusive contract with any telecommunication service c...
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Apsara Authority Warns Locals to Stop Land Selling Transactions in Angkor Protected Area
- 1 April 2021
The Apsara Authority has repeatedly warned the public to immediately cease any land buying and selling transactions in the Angkor heritage protected site or face legal action. The Authority issued the warning letter on 01 April after discovering a Facebook page posting contents selling land plots in the Angkor protected area. “The purchase and sale of land in the Angkor area are prohibited a...
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Three Communes Extracted from Kampot Province to Form New Bokor City
- 30 March 2021
The government has decided to take three communes from Tuek Chhou district in Kampot province to form a new Bokor City’ according to a sub-decree issued on 16 March. The three communes include Boeng Tuk, Koh Toch, and Prek Tnout communes, which will be converted into Sangkats. Meanwhile, according to the sub-decree, the administration of the city will be formed later based on the Law on Comm...
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More Land Encroachment Found in Mondulkiri, Governor Warns of Severe Legal Action
- 29 March 2021
The Mondulkiri Provincial Administration has discovered more land encroachment activities along the Cambodia-Vietnam border and warned it will crack down on those encroachers without exception. Mondulkiri Governor Svay Sam Eang said during the borderline inspection on 27 March that the officials have found some people encroaching on state land in Phnom Nam Lyr Wildlife Sanctuary. “We have be...
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