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ខ្មែរ Laws and Regulation
Gov’t Continues Tourism-Related Business Tax Exemption for Further Three Months
- 24 December 2020
The government has decided to continue the tax exemption for tourism-related businesses including hotels, guesthouses, restaurants and travel agencies for another three months, to help the tourism sector during the pandemic. According to an official announcement released on 23 December, the exemption applies only for businesses in Phnom Penh, Siem Reap, Sihanoukville, Kampot, Bavet and Poipet, ...
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Stamp Duty Tax Exemption Extended to December 2021
- 24 December 2020
The government has decided to extend the stamp duty tax exemption deadline for property worth less than US$70,000 from January to December 2021. According to the official announcement released on 23 December, the government also urged developers to provide more discounts to buyers, with the aim to boost the economy through more property transactions. The first announcement of tax exemption w...
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GDT to Launch Property Tax Application Soon
- 22 December 2020
The General Department of Taxation (GDT) plans to launch a property tax application in 2021 to ease tax payment and help maintain social distance during the pandemic. According to GDT Director-General HE Kong Vibol during a live show reporting GDT’s work progress on 17 December, the application is almost ready, but GDT officials have to go through training first before launching the app. “…P...
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Gov’t to Strengthen Household Electrical Security via Four New IEC standards
- 21 December 2020
The Ministry of Industry, Science, Technology and Innovation (MISTI) has adopted four International Electrotechnical Commission (IEC) standards to strengthen household electrical security in Cambodia. MISTI announced this new standard acceptance during the 23rd video call meeting of the National Standards Council (NSC) on 18 December. MISTI Minister HE Cham Prasidh said that these new standa...
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Land Use Index Explained: What to do if your construction exceeds the land use index limit?
- 3 December 2020
Before developing any property on land, one must ask for a permit from the relevant authority. What if, by accident, you exceed the land use index limit while developing? What should you do? What is the land use index? The land use index is a coefficient that determines the feasibility of land use, development, conservation, and construction. Before starting any construction on any land plot...
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Buildable Land Vs Restricted Buildable Land
- 28 November 2020
To ease urban planning, the Cambodian Government has divided the types of land for different usage. In the previous article, Construction & Property Magazine has explained the definition of land development and the 12 forms of land development that require a land development permit from the competent authorities (Read more). This article will focus on the different types of lands base on th...
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Let’s Find Out! EP51: Everything You Need to Know About Capital Gains Tax
- 10 November 2020
<div class="youtube"> https://www.youtube.com/watch?v=GwEB2P3I3pI&t=2s </div> In October, the General Department of Taxation decided to postpone the collection of capital gains tax from the beginning of 2021 to the beginning of 2022, aiming at giving taxpayers more time to understand the tax implementation procedure. What are the key points that taxpayers should be aware of?...
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Government Issues Three Emergency Measures to Prevent 2nd Wave of COVID-19
- 8 November 2020
The government and relevant ministries enforced three major emergency measures on 08 November, including the temporary closure of entertainment venues, the suspension of educational institutions and a ban on gatherings at the Olympic Stadium to prevent the spread of COVID-19. The closure of entertainment venues includes KTVs, entertainment clubs, cinemas and museums across the country from toda...
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What are the Procedures to Register Private Units in Co-owned Buildings?
- 3 November 2020
The term ‘co-owned building’ refers to a building or construction in which many co-owners live together, such as condominiums, attached houses, detached buildings, semi-detached buildings, and other kinds of buildings with a shared structure. Given the multiple owners, the procedure for registering ownership is also different from normal property registration. What are the procedures to registe...
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Let’s Find Out! EP50: What types of construction require a fire prevention and extinguishing system?
- 3 November 2020
<div class="youtube"> https://www.youtube.com/watch?v=PFDTUvaasYE </div> According to the Fire Department, there were 429 fire incidents in Cambodia in the first six months of 2020, an increase of 78 cases compared to the same period in 2018. In response, the government has thus far enforced a number of laws and regulations to control, prevent and address this issue, especiall...
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