Cambodia Sets New Grace Period and Tax Rules for Property Leases
Cambodia’s General Department of Taxation (GDT) has introduced new guidelines clarifying the tax obligations for immovable property leases that include periods for construction or renovation. Issued on September 18, 2024, Instruction No. 33000 offers a business-friendly approach by defining a grace period for rental payments, providing much-needed clarity for property owners and lessees. The 10% […]
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