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Prakas no. 573 on unused land tax
This Prakas aims to establish the rules and procedures for the management and collection of the tax on unused land. The scope of this Prakas applies to unused land located outside the geographical area that is subject to the property tax in the Kingdom of Cambodia. The tax on unused land shall be collected annually at a rate of 2 percent of the tax base.
Additional Information
| Field | Value |
|---|---|
| Last updated | November 27, 2025 |
| Created | November 27, 2025 |
| Format | |
| License | License not specified |
| Name | Prakas no. 573 on unused land tax |
| Description |
This Prakas aims to establish the rules and procedures for the management and collection of the tax on unused land. The scope of this Prakas applies to unused land located outside the geographical area that is subject to the property tax in the Kingdom of Cambodia. The tax on unused land shall be collected annually at a rate of 2 percent of the tax base. |
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