Global

Details

  • Service: Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 11/15/2013

Cambodia - VAT on real estate sales; business taxpayer registration 

November 15: Cambodia’s tax authorities issued guidance concerning the value added tax (VAT) procedures relating to sales of certain real estate and the tax registration requirements for businessmen and organizations.
  • Notification no. 1728GDT (9 October 2013) sets forth the input VAT procedures on the sale of a block of houses, flats, villas, or buildings.
  • Notification no. 1734GDGT (10 October 2013) serves as a reminder for businessmen and organizations to register with the tax administration, and that such registration is required within 15 days after the commencement of business activities.

Read a November 2013 report [PDF 473 KB] prepared by the KPMG member firm in Cambodia: Technical update – November 2013




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