The taxpayer is obliged to register with the tax administration in the geographical area where the property is located no later than September 30th of the each taxable year. Real estate that has already been registered will not be re-registered in the following year.

For the application for registration of property tax, please contact the tax administration (provincial / khan tax branch) in the geographical area where the property is located or Available for download from the General Department’s website (www.tax.gov.kh).

When registering for real estate, bring a copy of the documents, including: Khmer identity card or birth certificate or passport for foreigner, family book or residence book, certificate of residence, certificate of title or certificate of ownership of immovable property or certificate of ownership of immovable property issued by the Cadastral Administration or documents related to the occupation Real estate specified by the commune / sangkat authority.

In case the property is purchased in installments, the property owner must attach a contract document between the buyer and the seller.

Upon re-registration, the taxpayer will receive a property tax registration certificate with the tax identification number of the property for identification of the property. Each issued by the tax administration. This tax identification number must be used on all documents related to the property tax.

When the property changes, the taxpayer must provide additional information in the form prescribed by the tax administration in the event that the property is decomposed. Sell, transfer or give as a gift. Separated real estate must be registered.

Land is used to build houses, buildings or other structures. Houses, buildings, and other structures are built, added, or reduced or demolished. And change of ownership of the last occupant or beneficiary.