Taxable Unused Land Regulations

Land that is not used for its intended purpose and is subject to taxation.

Land with construction located in residential areas used as a place of residence for more than 183 days in a tax collection year, rented land with construction that generates a monthly income exceeding 80% of one-twelfth of the land value, land of legitimate economic activities with monthly revenue exceeding 80% of one-twelfth of the land value, and land belonging to the state leased to a legal entity or individual that meets the criteria mentioned.

The tax rate on unused land is 2% of its value.

A penalty of 10%, 25%, or 40% of the tax arrears is imposed, along with a 1.5% interest rate per month for late payment of unused land tax.

The deadline for paying tax on unused land is September 30th of each tax year.

Land and buildings subject to tax on immovable property are exempt from tax on unused land in the same tax year.

The payment term for stamp duty on the transfer of ownership or possession of immovable property is within 3 months after the transfer order or file of transfer of ownership or possession of the property.

The transfer order for unregistered immovable property comes from the commune/sangkat leader or the capital/district/khan leader.

The transfer order for registered immovable property comes from the Ministry of Land Management, Urban Planning, Construction and Cadastral.

The transfer order for unregistered immovable property comes from the commune/sangkat leader or the capital/district/khan leader.

To pay for registration tax on the transfer of shares, you need the share transfer permit from the Ministry of Commerce, memorandum and articles of association of the old and new company, and a copy of the new shareholder's ID card or passport.

Whether a property transfer from husband to wife or children due to a court-ordered divorce is subject to stamp duty and how payment is made are not stated in the provided content.

The tax base for registration tax is determined by the higher value between the property's value in the Prakas No. 343 appendix and the value in the transfer deed or other legal documents.

To pay stamp duty on a company's legal establishment, you'll need an application for payment, a letter from the Ministry of Commerce, the company's articles of association, and a copy of the shareholder's ID card or passport.

A 10% tax applied to the gross rental income from buildings, land, and related assets like machinery and floating structures.

Land without any construction, including quarries, coal mines, lakes, and salt fields.

Any monthly rent under 500,000 Riels is exempt from the tax on building and land rental.

A fee levied on the transfer of ownership or possession of immovable property, also known as stamp duty.

The application for registration tax (PT 02), Property Ownership Title (Ci LMAP), Letter of Sale, identification cards of buyer and seller, family books, plot information, and cadastral records.

Application for transfer of unregistered property, notification on the survey of unregistered real estate, record of inspection, letter of transfer, identification cards, family books, and land sale agreement.

It typically takes 4 to 8 working days after submitting all necessary documents.

The registration tax rate on the transfer of property ownership is 4% of the property's value.

It's 0.1% of the transferred share price.

The transfer of ownership or possession between siblings is allowed a 200,000,000 Riel deduction for succession and 100,000,000 Riels for donations.

The first-time donation between birth parents and children, husband and wife, grandparents and grandchildren, and spouses with shared marital property is exempt from registration tax.

The transfer of ownership or possession between parents-in-law and children-in-law and between siblings gets a 100,000,000 Riel deduction.

The second-time donation between birth parents and children, husband and wife, grandparents and grandchildren, and spouses with shared marital property gets a 100,000,000 Riel deduction.

Taxpayers can make payments for registration tax on the transfer of ownership or possession of immovable property through designated channels.