Less than Three weeks to go to file for property tax in Cambodia

All property owners are required to file a tax return and pay the Property Tax before 30 September 2014. The failure to register property and pay the property tax may trigger the penalties according to the tax laws.

The Property Tax is a tax of 0.1% on all immovable property with assessed values exceeding KHR 100 Million (or approximately USD 25,000). The tax applies to land, buildings and construction or infrastructure on land.

DFDL can help you meet this tax obligation.

  1. Property Tax Registration (if the property has not yet been registered for tax purposes)

We will complete both the Property Tax Registration and Information forms in Khmer and file these with the appropriate local tax authorities.

We will obtain a Taxpayer Identification Number for the property or land that has been registered.

We will provide you with the original documents that have been submitted and approved by the local tax authorities, the assigned Taxpayer Identification Number for the property/land.

  1. Property Tax Declaration

The taxpayer is required to submit an annual Property Tax declaration form and pay the tax to the General Department of Taxation (“GDT”) by the 30th of September 2014. DFDL will assist in the completion and filing of the Property Tax declaration and payment based on the information provided to us.

We will prepare the tax declaration, calculate the tax, submit the tax return and assist with the tax payment.

We will provide you with the original tax declaration form that has been filed with the General Department of Taxation together with an English translation of this document.

Other Tax Compliance Services

We can also assist you with your other tax compliance requirements such as your monthly and annual tax filings and the renewal of your Patent tax certificate.

Any corporate entity registered with the Real Regime Tax Office must file monthly tax returns with the GDT from the date of registration, even if it does not participate in any actual transactions. We provide full tax compliance services for corporate entities covering all applicable tax returns including monthly tax returns such as Prepayment of Profit Tax, VAT, Withholding Tax, Tax on Salary and Annual Tax on Profit Return.

All business enterprises must register annually with the tax authorities and pay a standard patent tax or “business registration tax” of approximately US$285 per year as required to be paid by 31 March every year.