This prakas was established in accordant with the section 2 of the property tax of Law on Financial Management for the Year 2010, the properties located in the administration of Phnom Penh and provinces of the Kingdom of Cambodia shall be subject to the property tax. This tax is applied to immovable properties valued in excess of 100,000,000 riels (one hundred million riels) at a rate of 0.1% in order to benefit the sub-national administrative budget (Municipalities-Provinces-Districts/Khans-Commune/Sangkat) for local development.

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