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Guidebook on unused land tax

The guidebook on "Tax on Unused Land" was prepared by the Department of Taxation of Real Estate and the General Department of Taxation in accordance with Article 96 of the Tax Law 1997 and in accordance with the implementation of the Royal Revenue Collection Strategy 2019-2023 of The Government of Cambodia and the Strategic Plan 2019-2023 of the General Department of Taxation in order to disseminate knowledge to the public and taxpayers to better understand the legal aspects, regulations and procedures of taxation, as well as additional support in the mainstream culture of paying taxes and fulfilling unused land tax obligations in properly, clearly and comprehensively.

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Additional Info

Field Value
Document type Guidelines, instruction manuals, handbooks
Language of document
  • Khmer
Short title (alternative/varying form of title) Unused land tax
  • Land
  • Taxation
Geographic area (spatial range)
  • Cambodia
Copyright Yes
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Version / Edition 1

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General Department of Taxation

(855) 23 266​ ​668 Corner Russian Federation & Mao Tsetong Blvd. Sangkat Toek La ak I, Khan Tuol Kork, Phnom Penh Postal Code : 120404

Author (corporate) General Department of Taxation
Publication place Phnom Penh, Cambodia
Publication date 2021
Legacy reference document Guidebook_on_unused_land_tax__00.00.2021.pdf
Keywords Unused land
Date uploaded March 10, 2023, 01:38 (UTC)
Date modified March 10, 2023, 01:47 (UTC)