Legal and Tax Updates

Legal Compliance Alert: Reminder on Payment of Property Tax and/or Unused Land Tax for Fiscal Year 2021

Issue: No. 026P/21 June 2021

According to Prakas No. 493 SHV.PROK dated 19 July 2010 on the collection of property tax and Prakas No. 224 PROK. SHV.PD dated 05 July 1996 on the collection of unused land tax, property tax payment and unused land tax payment, all taxpayers shall pay such taxes by 30 September of every fiscal year.

On 08 June 2021, General Department of Taxation issued a Notification No. 9563 on an alert of declaration and payment of the property tax and/or unused land tax for fiscal year 2021, in order to remind all property owners who have not paid yet such taxes to declare and make payment no later than 30 September 2021.

Failure to comply with this requirement will subject to the fine and penalties as provided by applicable laws and regulations.

We hope that the above legal compliance alert is helpful for your investment and help you to invest more confidently.


The article is merely for general information purposes. It does not constitute a legal advice on the subject matter. If you have any question or need any assistance, please feel free to contact us:

SON Sokeng,


Managing Director

+855 12 885 870


Sokeng has more than 8 years of professional experiences in corporate, commercial, investment and capital market sector in Cambodia. He advised and assisted various companies in various legal compliance issues, major investment projects and in conducting legal due diligence for major M&A and IPO projects. He has led many legal counsel teams to advise and assist ACLEDA Bank Plc., Phnom Penh Autonomous Port and other SMEs in the process of listing and proposed listing on the Cambodia Securities Exchange (CSX).
NOEUM Sokvichhai,


Head of Corporate, Commercial and Investment Practice Group

+855 12 826 785


Atty. Sokvichhai has more than 6 years of experiences in labour, corporate, commercial and investment advisory in Cambodia. He actively advices and assists various businesses in commercial, tax, and labour registration, business licensing, products registration & distribution, business recapitalization & restructuring, and mergers & acquisitions transaction. He also has particular experiences in advising collective investment fund and trust business, investment incentives & qualified investment project, and labour & employment related issues. Sokvichhai also assists major business in preparing various commercial agreements. Currently, Sokvichhai is also leading Sithisak’s Investigation Team to investigate any labour related misconduct within client’s company.