Legal and Tax Updates

Issue: No. 006P/25 – 2 June 2025

On 22 May 2025, the Ministry of Land Management, Urban Planning and Construction (the “MLMUPC“) issued Circular No. 001 DNS.SR on the Implementation of the Procedure for Registration of the Private Unit of Co-Owned Building Constructed Before 1979 and Before December 19, 1997 (the “Circular“).

This Circular provides additional guidance to facilitate the implementation of procedures for registering ownership of private units within co-owned buildings constructed before 1979 and before 19 December 1997.

1. Principal for Registration

Registration of private units in applicable co-owned buildings must follow two main principals:

1. Registration of the land parcel where the co-owned building is located; and
2. Registration of the private unit within the co-owned building.

The implementation procedure shall follow the principles and mechanisms of both systematic and sporadic land registration.

1. Land Parcel Identification

To identify the land parcel, responsible officers must:

1. Use the land parcel data collection form to record the information related to co-owned land parcel;
2. Fill the name of the co-owned building in Part B (Owner Identification) and classify the property as co-owned; and
3. Attached to the form supporting documentation indicating the number of co-owners or private owners of the co-owned building, including their names, dates of birth and thumbprints, or any other related documents, if any.
4. Private Unit Identification

To identify the private units within the co-owned building, responsible officers shall:

1. Register the private units in conjunction with the registration of the corresponding land parcel, as outlined in Article 4 of the Prakas No. 50 DNS/BrK/K.K dated 19 July 2024;
2. Use the private unit data collection form to record the information related to each unit, along with any supporting documents related to occupation or ownership; and
3. Identify each private unit using a 16-digit code, where the first 12 digits represent the land parcel number and the last 4 digits designate the individual unit. Unit numbers must follow the standard parcel numbering principle used within each village.
4. Registration, Issuance, and Storage of Land Parcel Documents
5. Upon collection of land parcel and private unit data, the administrative committee of the judiciary area shall issue a public announcement of the judgment documents, following the principals and procedures for creating of cadastral plan and registry books;
6. Based on the results of the public announcement of the judgment documents and the decision on the judgment documents, the cadastral administration shall issue the titles as follows:

• Undisputed land parcels: listed in the registry book, and certificate of ownership will be issued, though retained at the cadastral office;
• Undisputed private units: listed in the private unit registry book maintained for each village;
• Disputed land parcels or private units: to be resolved through legal procedure before registration;
• Private units connected to common areas: the common area will be calculated as a percentage of the total private area within the building; and
• Exchange for the official certificate of ownership for private unit: owners must provide original ownership certificate over the house or other lawful occupation documents to the cadastral administration in exchange for the official certificate of ownership for private unit.

Disclaimer

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

	NOEUM Sokvichhai, Partner, Managing Director sokvichhai.noeum@sithisak-lawoffice.com +855 12 826 785	Mr. Sokvichhai has more than 8 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, initial public offering, bond issuance, investment incentives & qualified investment project, and labour & employment related issues. Sokvichhai also assists major business in preparing various complex commercial agreements.
	Dr. CHHAK Limchheang, Partner, Head of Real Estate and Construction Practice Group limchheang.chhak@sithisak-lawoffice.com +855 89 813 160	He has several years of professional experiences in real estate-related transaction and construction sector in Cambodia. He has advised local and foreign clients on acquisition and disposal of residential, industrial and commercial properties, on commercial lease, factory perpetual lease, real estate joint venture development and FIDIC agreements. Recently, he led counsel to advise on both real estate and tax issues of real estate development project with an approximate investment portfolio of USD 40 million in Kampot Province. He is currently leading a legal counsel to advise a major domestic company in their joint venture property development with an investment portfolio nearly USD 200 million in Phnom Penh.

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