Following our recent update on the due date of 30 September 2021 for the declaration and payment of the 2021 Immovable Property Tax (“TOIP“) and Unused Land Tax we would like to inform our readers that on the 28th of September 2021 the General Department of Taxation (“GDT“) issued Notification 16160 which has provided an extension on the deadline of the declaration and payment tax of TOIP for 2021 until 31 October 2021. We note that Notification 16160 refers only to TOIP but not Unused Land Tax with respect to the extension.

For further information on the liability, calculation, required documentation and exemptions with respect to TOIP please click here. For further information on Unused Land Tax please click here.

We can help

DFDL can assist you with the registration of your immovable property and the declaration of any applicable TOIP and Unused Land Tax. We have dedicated skilled staff that can identify your liability for TOIP and Unused Land Tax, calculate the amount of tax payable, complete the required, Khmer, declaration and submission forms and liaise with the Government and local authorities to successfully register your immovable property and submit your tax declaration form and payment – if applicable.

Please contact your usual DFDL advisor or call through to our general line to obtain further information as to these and other services. 

Further assistance

DFDL Tax and Real Estate Practice Groups are happy to provide you with the following assistance:

• Advisory and optimization of property tax
• Registration with the authorities of your property
• Compliance obligations
• Advice on the  tax structure of your property project
• Transfers of land and buildings

Tax services required to be undertaken by a licensed tax agent in Cambodia are provided by Mekong Tax Services Co., Ltd, a member of DFDL and licensed as a Cambodian tax agent under license number – TA201701018.

The information provided here is for information purposes only and is not intended to constitute legal advice. Legal advice should be obtained from qualified legal counsel for all specific situations.

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