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Tax Department Warns Action Against Property Owners Who Fail to Declare Tax By 30 September

  • Posted Sep 8, 2022 16:39 by Hun Sirivadh
  • 2048
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PHNOM PENH: The General Department of Taxation has announced for the second time that the collection of property tax will end on 30 September 2022. After the announced deadline has passed, the department will take action in accordance with the laws in force.

In a statement issued on Thursday, 8 September, the General Department of Taxation noted that some property owners have not yet fulfilled their tax obligations. In order to promote the collection of property tax and/or unused land tax for 2022, and to encourage efficacy and avoid congestion of tax declarations on the stated deadline, the General Department of Taxation has reminded all property owners who have not yet fulfilled their tax obligations to hurry and declare their taxes on time well before 30 September 2022 at the General Department of Taxation, a bank partner or through the GDT Taxpayer App.

The department has warned that failing to file a tax return on time will result in penalties under the laws in force.

Usually on 1 October, the tax administration will begin to monitor tax payments and issue fines to those who have evaded or not paid their taxes according to the law, which could even result in a court case.

Article 9 of the Declaration on the Collection of Property Tax states that taxpayers who own property worth more than 100 million riel (approximately US $25,000) are obliged to register with the tax administration in the geographical area where the property is located, at the latest by 30 September of the tax year.

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