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ខ្មែរ Laws and Regulation
How Will Capital Gains Tax Affect the Real Estate Market in Cambodia?
- 11 September 2020
The implementation of the 20% captain gains tax starting from January next year has become a controversial debate in Cambodia following the announcement last month, especially within the real estate sector (Read more). Some have claimed that the tax is way too high and is not the right time amid the COVID-19 crisis. Others have said it is an effective way to control unregulated inflated propert...
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Kampot Administration Process Land Acquisition to Long-term Occupants in Bokor National Park
- 10 September 2020
The Kampot Provincial Administration is currently reviewing the applications and will soon gift land to those eligible long occupants in Bokor National Park, according to the work progress meeting on 09 September. Undersecretary of State at the Ministry of Environment HE Saut Yea said in the meeting that land ownerships would be granted only to those who are eligible. “Before granting the la...
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362 Officials Assigned to Oversee Nationwide Implementation of Construction Law
- 7 September 2020
The Ministry of Land Management, Urban Planning and Construction (MLMUPC) has appointed 362 officials to oversee the implementation of the construction law, including inspecting, monitoring, and investigating all construction developments nationwide. The special team, including those from the national and sub-national levels, were appointed following Prakas No 141 dated 04 September 2020. Their...
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Evaluation and Immovable Service Businesses Must Obtain Certificate or License
- 3 September 2020
By law, all businesses in Cambodia must be registered and pay taxes. Similarly, businesses providing evaluation services and immovable services also require a professional certificate or business license from the Ministry of Economic and Finance. An evaluation service conducts an appraisal to determine the value of an asset and its benefits located or attached to it. Meanwhile, immovable servic...
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Let’s Find Out! EP 42: What Type of Land Developments Must be Approved by the Competent Authorities?
- 3 September 2020
<div class="youtube"> https://www.youtube.com/watch?v=Be4upx6a9uI&t=100s </div> Land is a type of immovable property that has great potential in the real estate business in Cambodia. There are many forms of land development and each of them is controlled by different laws and regulations. What type of land developments must be approved by the competent authorities? Subscrib...
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GDT to Initiate Capital Gains Tax Collection from January 2021
- 29 August 2020
The General Department of Taxation (GDT) of the Ministry of Economy and Finance will collect tax on capital gains from 01 January 2021, after delaying implementation since July 2020. According to the Prakas of the Ministry of Economy and Finance, capital gains refers to taxable income from the sale or transfer of capital deducted with occurred expenses. Capital refers to real estate, leasing...
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New Law Allows More Foreign Workers Amid High Labour Demand in Construction Sector
- 28 August 2020
Photo: the print.in The Ministry of Labour and Vocational Training announced in a Prakas that companies are now allowed to employ more foreign workers if they cannot find enough local staff, amid a high demand for labour in the construction sector. According to the Prakas published on 14 August 2020, companies are now permitted to hire foreign workers of a greater number than the legal stand...
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Let’s Find Out! EP 41: Types of license or permit for real estate business in Cambodia
- 27 August 2020
<div class="youtube"> https://www.youtube.com/watch?v=O9jzSGQrIDY </div> All development business for condominiums, land lots, office buildings, malls and residences for the purpose of selling or leasing long-term must be licensed by the Ministry or permitted by the Provincial-Municipal Department. How many types of license or permit for real estate business are there in Cambo...
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How to avoid disputes in property sale and purchase transaction
- 14 August 2020
The real estate sector in Cambodia is growing steadily. The Cambodian government has thus far closely monitored and issued regulations to ensure that all types of land transactions being done legally. Despite the government’s attempt, there are still some loopholes which leads to disputes while making sale and purchase transaction of the property. Therefore, to avoid disputes, buyers should unders...
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Tax on Unused Land in Cambodia
- 10 August 2020
In Cambodia, some properties are taxable, while others are not. Among them, unused land is considered taxable, although tax payments on properties are not, all the same, depending on the type, size, and location of the property. For instance, the tax base of unused land is not the same as the tax base of immovable property, as stated in Article 13 of the Finance Law in 2010, which refers to land, ...
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