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    General F.A.Q

    What documents are required to apply for a property tax payment card?
    To apply for a property tax payment card, the following documents are required: - Fill in the application form (PT 01) (01 copy) - A copy of the Property Ownership Certificate or the Letter of Transfer of Property Ownership or the Contract of Sale -Copy of ID card or passport for foreigners or Family Book or Residence Book or Certificate of Residence for foreigners - Real Estate Photos (Location of Land and Construction) -Real Estate Location (latitude and longitude) - Copy of Water and Electricity receipt (if any) -Phone number and e-mail -Other relevant documents such as Construction Permit, Site Opening Permit, Sight Ending Permit, verified from the local authority (newly built or renovation) etc -Single Invoice confirming tax payment Relevant laws and regulations: Prakas No. 493 MEF.PrK dated 19 July 2010 on the Collection of Property Tax
    When is the period to file and pay for property tax?
    The period to file and pay for property tax is from January 1st to September 30th of each taxable year. Relevant laws and regulations: Prakas No. 493 MEF.PrK dated 19 July 2010 on the Collection of Property Tax
    How is the base of property tax determined?
    Real estate, including land and/or constructions located in the geography of capitals and cities of all provinces in the Kingdom of Cambodia, is subject to property tax. This tax is levied on real estate worth more than 100,000,000 Riels (one hundred million Riels). Relevant laws and regulations: Prakas No. 493 MEF.PrK dated 19 July 2010 on the Collection of Property Tax
    Are properties in the Special Economic Zone (SEZ) subject to property tax?
    Real estate in special economic zones that directly serve production activities is exempt from property tax. Relevant laws and regulations: Prakas No. 493 MEF.PrK dated 19 July 2010 on the Collection of Property Tax
    For unregistered real estate, where to register to fulfill your property tax obligations?
    To pay for property tax, first need to be registered with the tax administration (provincial / khan tax branch or Department of Tax on Movable and Immovable Properties) in the geographical area where the property is located. Relevant laws and regulations: Prakas No. 493 MEF.PrK dated 19 July 2010 on the Collection of Property Tax
    What are non-taxable supplies?

    Non taxable supplies are as follows: 
    -    Public postal service. 
    -    Hospital, clinic, medical, and dental services and the sale of medical and dental goods incidental to the performance of such services. 
    -    The service of transportation of passengers by a wholly state-owned public transportation system. 
    -    Insurance services.  
    -    Primary financial services 
    -    The importation of materials for personal use that are exempt from customs duties in accordance with the customs provisions 
    -    Non-profit activities for serving the public interest 
    -    Educational service 
    -    Electric power and clean water
    -    Unprocessed agricultural products
    -    Solid-liquid waste collection
    Relevant laws and regulations:
    Prakas No. 559 MEF.PrK dated 25 May 2017 on The Introduction of VAT on Non-taxable Supplies

    Are the medicines given to the patients (private hospitals) subject to VAT?

    Medical services are a non-taxable supply, so medical consultation is not subject to VAT on the adequate amount to supply goods and services. Therefore, medication provided to patients is not subject to VAT.
    Relevant laws and regulations:
    Prakas 559 MEF.PrK dated 25 May 2017 on the Implementation of VAT on Non-taxable Supplies

    Is the sale of land of the Real Estate Company subject to VAT?

    Land is not considered under the term “good”, so the sale of land is not subject to VAT.
    Relevant laws and regulations:
    Article 56 of the Law on Taxation

    How do small taxpayers calculate and file for VAT tax-returns ?

    The calculation of VAT to be paid monthly for small taxpayers is to take the income received in the month without VAT (monthly income divided by 1.1) multiplied by 20% and take the result and multiply by 10%; the result is the amount of VAT paid monthly.
    Relevant laws and regulations:
    Prakas 1820 MEF.PrK on the Rules and Procedures for the Implementation of Simplified Accounting Records for Small Taxpayers

    What are the documents required for the provision of services used outside the Kingdom of Cambodia?

    Documentations to prove services used outside the Kingdom of Cambodia are as follows:
    -Contract to specify the fee, type of service, and the location of service
    -Payment documents from outside of Cambodia to banks in Cambodia
    - Original invoices
    - Auditable accounting documents
    Relevant laws and regulations:
    Instruction No. 9898 dated 10 June 2019 on Zero-rated VAT on Export Services Outside the Kingdom of Cambodia

    Can a non-profit organization claim input tax?

    Non-profit organizations cannot claim input tax.
    Relevant laws and regulations:
    Prakas No. 464 MEF.PrK dated 12 April 2018 on Instruction in Tax Compliance for Associations and Non-government Organizations.

    How long does it take to apply for a VAT refund?

    Period of service on VAT refund request:
    -Medium and large taxpayers take up to 40 working days.
    -Foreign diplomatic missions or consulates, international organizations and government technical cooperation agencies, up to 15 working days.
    Relevant laws and regulations:
    Page 86 of the Public Services of the General Department of Taxation 

    What documents are required ro request for VAT refund?
    The application for VAT refund is required to submit the following documents:
    + Enterprise:
    - Tax Refund Application
    - VAT declaration for refund request
    - Original copy of import customs declaration (imports of enterprise)
    - Original copy of import tax receipt
    - Buy and Sell Journal of Support Book No. 06
    - Original copy of purchase and sale invoice
    - A copy of the tax return - Monthly and / or annual tax of the application date
    - Original copy of export document
    - Other relevant documents, if any

    +Foreign diplomatic missions or consulates, international organizations and government technical cooperation agencies:
    -Application for refund of tax, with the confirmation of the head of the mission to the General Department of Taxation that the goods were purchased for use in the official functions of the mission.
    - Original invoice
    - Other relevant documents, if any
    Relevant laws and regulations:
    Pages 86 and 87 of the Public Services of General Department of Taxation 

    Other Questions

    Contact information of tax official that can help
    Name: Vibol Kong.
    Director General.
    General Department of Taxation.
    Ministry of Economy Finance, Cambodia.
     
    Address: Russian Federation Blvd(1001).
    Phnom Penh Cambodia.
     
    Email: infotaxgovca@gmail.com
    What is the fine for late payment of property tax?
    Deadline for the payment of property tax is on September 30 of each taxable year. If the tax is paid late, a fine will be implemented according to the tax regulations. Relevant laws and regulations: Prakas No. 493 MEF.PrK dated 19 July 2010 on the Collection of Property Tax
    Where can property taxes be paid?
    Property tax can be declared and paid at: - Department of Tax on Movable and Immovable Properties and Provincial/Khan Tax Branch - Bank branches of ACLEDA Bank, Canadia Bank, Vattanac Bank, Cambodia Public Bank, banks that signed a memorandum of understanding (MOU) with the Ministry of Economy and Finance. Relevant laws and regulations: Prakas No. 493 MEF.PrK dated 19 July 2010 on the Collection of Property Tax
    What is the property tax rate and what is the tax base?
    Tax rates and property tax bases: Property tax is collected annually at the rate of 0.1% of the tax base. The property tax base is 80% (eighty) percent of the total property value (both land value and construction cost) For the construction cost depending on the construction lifespan (up to 10 years or more than 10 years). Type of construction (concrete brick or non-concrete brick or condo) The price for each floor, which the property tax rates are stated in the Capital-Provincial Annex, attached to Prakas No. 371 MEF.PrK dated 05 May 2011 of the Ministry of Economy and Finance, reducing 100,000,000 Riels for one real estate. Relevant laws and regulations: Prakas No. 493 MEF.PrK dated 19 July 2010 on the Collection of Property Tax
    What is the rate on Value Added Tax(VAT)?
    Value Added Tax has the following rates: - 10% percent on the taxable value of each taxable supply in the Kingdom of Cambodia. - 0 % on the taxable value of each taxable supply of goods exported from the Kingdom of Cambodia and of the taxable supply of a service rendered outside of the Kingdom of Cambodia Relevant laws and regulations: Article 64 of the Law on Taxation
    Can a tax receipt from the previous month be applied as an input tax credit for the month?
    A tax receipt from a previous month cannot be applied as an input tax credit for a different month. The enterprise must apply for correction on the undeclare invoices of the tax return within that month. Relevant laws and regulations: Article 29 of Sub-Decree No. 114 dated 24 December 1999 on Value Added Tax