{"id":443,"date":"2026-03-14T13:27:21","date_gmt":"2026-03-14T13:27:21","guid":{"rendered":"https:\/\/vsdkhcom.bigscoots-staging.com\/?p=443"},"modified":"2026-03-25T01:57:15","modified_gmt":"2026-03-25T01:57:15","slug":"%e1%9e%80%e1%9e%98%e1%9f%92%e1%9e%96%e1%9e%bb%e1%9e%87%e1%9e%b6%e1%9e%80%e1%9f%86%e1%9e%8e%e1%9e%8f%e1%9f%8b%e1%9e%9a%e1%9e%99%e1%9f%88%e1%9e%96%e1%9f%81%e1%9e%9b%e1%9e%a2%e1%9e%93%e1%9e%bb%e1%9e%82","status":"publish","type":"post","link":"https:\/\/vsdkh.com\/km\/cambodia-sets-new-grace-period-and-tax-rules-for-property-leases\/","title":{"rendered":"\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u1780\u17c6\u178e\u178f\u17cb\u179a\u1799\u17c8\u1796\u17c1\u179b\u17a2\u1793\u17bb\u1782\u17d2\u179a\u17c4\u17c7\u1790\u17d2\u1798\u17b8 \u1793\u17b7\u1784\u1785\u17d2\u1794\u17b6\u1794\u17cb\u1796\u1793\u17d2\u1792\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u1787\u17bd\u179b\u17a2\u1785\u179b\u1793\u1791\u17d2\u179a\u1796\u17d2\u1799"},"content":{"rendered":"<p>\u17a2\u1782\u17d2\u1782\u1793\u17b6\u1799\u1780\u178a\u17d2\u178b\u17b6\u1793\u1796\u1793\u17d2\u1792\u178a\u17b6\u179a (GDT) \u1794\u17b6\u1793\u178a\u17b6\u1780\u17cb\u1785\u17c1\u1789\u1793\u17bc\u179c\u1782\u17c4\u179b\u1780\u17b6\u179a\u178e\u17cd\u178e\u17c2\u1793\u17b6\u17c6\u1790\u17d2\u1798\u17b8\u178a\u17c2\u179b\u1794\u1789\u17d2\u1787\u17b6\u1780\u17cb\u1796\u17b8\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u1796\u1793\u17d2\u1792\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u1787\u17bd\u179b\u17a2\u1785\u179b\u1793\u1791\u17d2\u179a\u1796\u17d2\u1799\u178a\u17c2\u179b\u179a\u17bd\u1798\u1798\u17b6\u1793\u179a\u1799\u17c8\u1796\u17c1\u179b\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u179f\u17b6\u1784\u179f\u1784\u17cb \u17ac\u1780\u17b6\u179a\u1787\u17bd\u179f\u1787\u17bb\u179b\u17a1\u17be\u1784\u179c\u17b7\u1789\u17d4.<\/p>\n\n\n\n<p>\u1785\u17c1\u1789\u1795\u17d2\u179f\u17b6\u1799\u1793\u17c5\u1790\u17d2\u1784\u17c3\u1791\u17b8\u17e1\u17e8 \u1781\u17c2\u1780\u1789\u17d2\u1789\u17b6 \u1786\u17d2\u1793\u17b6\u17c6\u17e2\u17e0\u17e2\u17e4, <a href=\"https:\/\/www.tax.gov.kh\/en\/categories\/ON86y770444897446\">\u179b\u17c1\u1781\u178e\u17c2\u1793\u17b6\u17c6 \u17e3\u17e3\u17e0\u17e0\u17e0<\/a> \u1795\u17d2\u178f\u179b\u17cb\u1787\u17bc\u1793\u1793\u17bc\u179c\u179c\u17b7\u1792\u17b8\u179f\u17b6\u179f\u17d2\u179a\u17d2\u178f\u1784\u17b6\u1799\u179f\u17d2\u179a\u17bd\u179b\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u178a\u17c4\u1799\u1780\u17c6\u178e\u178f\u17cb <em>\u179a\u1799\u17c8\u1796\u17c1\u179b\u17a2\u1793\u17bb\u1782\u17d2\u179a\u17c4\u17c7\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u1794\u1784\u17cb\u1790\u17d2\u179b\u17c3\u1787\u17bd\u179b<\/em>, \u178a\u17c4\u1799\u1795\u17d2\u178f\u179b\u17cb\u1793\u17bc\u179c\u1797\u17b6\u1796\u1785\u17d2\u1794\u17b6\u179f\u17cb\u179b\u17b6\u179f\u17cb\u178a\u17c2\u179b\u1785\u17b6\u17c6\u1794\u17b6\u1785\u17cb\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1798\u17d2\u1785\u17b6\u179f\u17cb\u17a2\u1785\u179b\u1793\u1791\u17d2\u179a\u1796\u17d2\u1799 \u1793\u17b7\u1784\u17a2\u17d2\u1793\u1780\u1787\u17bd\u179b\u17d4.<\/p>\n\n\n\n<p><strong>\u179a\u1799\u17c8\u1796\u17c1\u179b\u17a2\u1793\u17bb\u1782\u17d2\u179a\u17c4\u17c7\u17a2\u178f\u17b7\u1794\u179a\u1798\u17b6 10%<\/strong><\/p>\n\n\n\n<p>\u1780\u17b6\u179a\u178e\u17c2\u1793\u17b6\u17c6\u1790\u17d2\u1798\u17b8\u1793\u17c1\u17c7\u17a2\u1793\u17bb\u1789\u17d2\u1789\u17b6\u178f\u17b1\u17d2\u1799\u1798\u17b6\u1793\u179a\u1799\u17c8\u1796\u17c1\u179b\u17a2\u1793\u17bb\u1782\u17d2\u179a\u17c4\u17c7\u1796\u1793\u17d2\u1792\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u1787\u17bd\u179b\u178a\u17c2\u179b\u1798\u17b6\u1793\u179a\u1799\u17c8\u1796\u17c1\u179b\u1798\u17b7\u1793\u1782\u17b7\u178f\u1790\u17d2\u179b\u17c3\u1787\u17bd\u179b \u17ac\u179a\u1799\u17c8\u1796\u17c1\u179b\u1787\u17bd\u179b\u1791\u17b6\u1794\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1782\u17c4\u179b\u1794\u17c6\u178e\u1784\u179f\u17b6\u1784\u179f\u1784\u17cb \u179a\u1785\u1793\u17b6 \u1787\u17bd\u179f\u1787\u17bb\u179b \u17ac\u1780\u17b6\u179a\u1780\u17c2\u179b\u1798\u17d2\u17a2\u17d4.<\/p>\n\n\n\n<p><strong><em>\u1785\u17c6\u178e\u17bb\u1785\u179f\u17c6\u1781\u17b6\u1793\u17cb\u1782\u17ba\u1790\u17b6 \u179a\u1799\u17c8\u1796\u17c1\u179b\u178a\u17c2\u179b\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u17a2\u1793\u17bb\u1789\u17d2\u1789\u17b6\u178f\u1793\u17c1\u17c7\u1798\u17b7\u1793\u178f\u17d2\u179a\u17bc\u179c\u179b\u17be\u179f\u1796\u17b8 10% \u1793\u17c3\u179a\u1799\u17c8\u1796\u17c1\u179b\u1787\u17bd\u179b\u179f\u179a\u17bb\u1794\u178a\u17c2\u179b\u1794\u17b6\u1793\u1794\u1789\u17d2\u1787\u17b6\u1780\u17cb\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u1780\u17b7\u1785\u17d2\u1785\u1796\u17d2\u179a\u1798\u1796\u17d2\u179a\u17c0\u1784\u1793\u17c4\u17c7\u1791\u17c1\u17d4.<\/em><\/strong> \u1780\u17d2\u1793\u17bb\u1784\u17a2\u17c6\u17a1\u17bb\u1784\u1796\u17c1\u179b\u1793\u17c1\u17c7 \u1796\u1793\u17d2\u1792\u179b\u17be\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1785\u17c6\u178e\u17bc\u179b (TOI) \u1796\u1793\u17d2\u1792\u1780\u17b6\u178f\u17cb\u1791\u17bb\u1780 (WHT) \u1793\u17b7\u1784\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 (VAT) \u178a\u17c2\u179b\u17a2\u17b6\u1785\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u1794\u17b6\u1793\u1793\u17b9\u1784\u1795\u17d2\u17a2\u17c2\u1780\u179b\u17be\u1785\u17c6\u1793\u17bd\u1793\u1791\u17b9\u1780\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1787\u17bd\u179b\u178a\u17c2\u179b\u1798\u17b6\u1793\u1785\u17c2\u1784\u1780\u17d2\u1793\u17bb\u1784\u1780\u17b7\u1785\u17d2\u1785\u179f\u1793\u17d2\u1799\u17b6 \u1791\u17c4\u17c7\u1794\u17b8\u1787\u17b6\u1785\u17c6\u1793\u17bd\u1793\u1791\u17b9\u1780\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1793\u17c4\u17c7\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1780\u17b6\u178f\u17cb\u1794\u1793\u17d2\u1790\u1799 \u17ac\u179f\u17bc\u1793\u17d2\u1799\u1780\u17cf\u178a\u17c4\u1799\u17d4.<\/p>\n\n\n\n<p>\u179c\u17b7\u1792\u17b6\u1793\u1780\u17b6\u179a\u1793\u17c1\u17c7\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u179a\u1785\u1793\u17b6\u17a1\u17be\u1784\u178a\u17be\u1798\u17d2\u1794\u17b8\u1795\u17d2\u178f\u179b\u17cb\u17b1\u17d2\u1799\u17a2\u17d2\u1793\u1780\u1787\u17bd\u179b\u1793\u17bc\u179c\u1796\u17c1\u179b\u179c\u17c1\u179b\u17b6\u179f\u1798\u179f\u17d2\u179a\u1794\u1798\u17bd\u1799\u178a\u17be\u1798\u17d2\u1794\u17b8\u179a\u17c0\u1794\u1785\u17c6\u17a2\u1785\u179b\u1793\u1791\u17d2\u179a\u1796\u17d2\u1799\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1794\u17d2\u179a\u17be\u1794\u17d2\u179a\u17b6\u179f\u17cb\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u178a\u17c4\u1799\u1798\u17b7\u1793\u1798\u17b6\u1793\u1794\u1793\u17d2\u1791\u17bb\u1780\u1796\u1793\u17d2\u1792\u1797\u17d2\u179b\u17b6\u1798\u17d7\u1791\u17b6\u1780\u17cb\u1791\u1784\u1793\u17b9\u1784\u1790\u17d2\u179b\u17c3\u1787\u17bd\u179b\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u17d4.<\/p>\n\n\n\n<p><strong>\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u17a2\u1793\u17bb\u179b\u17c4\u1798\u1797\u17b6\u1796\u1796\u1793\u17d2\u1792\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1798\u17d2\u1785\u17b6\u179f\u17cb\u17a2\u1785\u179b\u1793\u1791\u17d2\u179a\u1796\u17d2\u1799<\/strong><\/p>\n\n\n\n<p>\u178a\u17be\u1798\u17d2\u1794\u17b8\u1791\u1791\u17bd\u179b\u1794\u17b6\u1793\u17a2\u178f\u17d2\u1790\u1794\u17d2\u179a\u1799\u17c4\u1787\u1793\u17cd\u1796\u17b8\u179a\u1799\u17c8\u1796\u17c1\u179b\u17a2\u1793\u17bb\u1782\u17d2\u179a\u17c4\u17c7\u1793\u17c1\u17c7 \u1798\u17d2\u1785\u17b6\u179f\u17cb\u17a2\u1785\u179b\u1793\u1791\u17d2\u179a\u1796\u17d2\u1799\u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u1782\u17c4\u179a\u1796\u178f\u17b6\u1798\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u1787\u17bc\u1793\u178a\u17c6\u178e\u17b9\u1784\u1787\u17b6\u1780\u17cb\u179b\u17b6\u1780\u17cb\u178a\u17c2\u179b\u1780\u17c6\u178e\u178f\u17cb\u178a\u17c4\u1799 GDT\u17d4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u1780\u17b6\u179a\u1787\u17bc\u1793\u178a\u17c6\u178e\u17b9\u1784\u179a\u1799\u17c8\u1796\u17c1\u179b 30 \u1790\u17d2\u1784\u17c3<\/strong>\u1798\u17d2\u1785\u17b6\u179f\u17cb\u17a2\u1785\u179b\u1793\u1791\u17d2\u179a\u1796\u17d2\u1799\u178f\u17d2\u179a\u17bc\u179c\u178a\u17b6\u1780\u17cb\u179f\u17d2\u1793\u17be\u1780\u17b7\u1785\u17d2\u1785\u1796\u17d2\u179a\u1798\u1796\u17d2\u179a\u17c0\u1784\u1787\u17bd\u179b\u1791\u17c5\u179a\u178a\u17d2\u178b\u1794\u17b6\u179b\u1796\u1793\u17d2\u1792\u178a\u17b6\u179a\u1780\u17d2\u1793\u17bb\u1784\u179a\u1799\u17c8\u1796\u17c1\u179b 30 \u1790\u17d2\u1784\u17c3\u1782\u17b7\u178f\u1785\u17b6\u1794\u17cb\u1796\u17b8\u1790\u17d2\u1784\u17c3\u1785\u17bb\u17c7\u17a0\u178f\u17d2\u1790\u179b\u17c1\u1781\u17b6\u179b\u17be\u1780\u17b7\u1785\u17d2\u1785\u179f\u1793\u17d2\u1799\u17b6\u17d4 \u1793\u17c1\u17c7\u1792\u17b6\u1793\u17b6\u1790\u17b6 GDT \u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1787\u17bc\u1793\u178a\u17c6\u178e\u17b9\u1784\u1787\u17b6\u1795\u17d2\u179b\u17bc\u179c\u1780\u17b6\u179a\u17a2\u17c6\u1796\u17b8\u1780\u17b6\u179a\u179a\u17c0\u1794\u1785\u17c6\u1798\u17b7\u1793\u1782\u17b7\u178f\u1790\u17d2\u179b\u17c3\u1787\u17bd\u179b \u17ac\u1794\u1789\u17d2\u1785\u17bb\u17c7\u178f\u1798\u17d2\u179b\u17c3\u1790\u17d2\u179b\u17c3\u1787\u17bd\u179b\u17d4.<\/li>\n\n\n\n<li><strong>\u1780\u17b6\u179a\u17a2\u1793\u17bb\u1798\u17d0\u178f\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u1796\u1784\u17d2\u179a\u17b8\u1780<\/strong>\u1794\u17d2\u179a\u179f\u17b7\u1793\u1794\u17be\u179a\u1799\u17c8\u1796\u17c1\u179b\u178a\u17c2\u179b\u1794\u17b6\u1793\u1782\u17d2\u179a\u17c4\u1784\u1791\u17bb\u1780\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u179f\u17b6\u1784\u179f\u1784\u17cb \u1780\u17b6\u179a\u1787\u17bd\u179f\u1787\u17bb\u179b \u17ac\u1780\u17b6\u179a\u1787\u17bd\u179f\u1787\u17bb\u179b\u178f\u17d2\u179a\u17bc\u179c\u1799\u17bc\u179a\u1787\u17b6\u1784\u1794\u17d2\u179a\u17b6\u1780\u17cb\u17a7\u1794\u178f\u17d2\u1790\u1798\u17d2\u1797 10% \u1798\u17d2\u1785\u17b6\u179f\u17cb\u17a2\u1785\u179b\u1793\u1791\u17d2\u179a\u1796\u17d2\u1799\u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u178a\u17b6\u1780\u17cb\u179f\u17c6\u178e\u17be\u1791\u17c5\u179a\u178a\u17d2\u178b\u1794\u17b6\u179b\u1796\u1793\u17d2\u1792\u178a\u17b6\u179a\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799 \u1793\u17b7\u1784\u17a2\u1793\u17bb\u1798\u17d0\u178f\u1787\u17b6\u1798\u17bb\u1793\u17d4.<\/li>\n<\/ul>\n\n\n\n<p>\u1787\u17c6\u17a0\u17b6\u1793\u1791\u17b6\u17c6\u1784\u1793\u17c1\u17c7\u1798\u17b6\u1793\u179f\u17b6\u179a\u17c8\u179f\u17c6\u1781\u17b6\u1793\u17cb\u1781\u17d2\u179b\u17b6\u17c6\u1784\u178e\u17b6\u179f\u17cb\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1792\u17b6\u1793\u17b6\u1780\u17b6\u179a\u17a2\u1793\u17bb\u179b\u17c4\u1798\u178f\u17b6\u1798\u1785\u17d2\u1794\u17b6\u1794\u17cb \u1793\u17b7\u1784\u1787\u17c0\u179f\u179c\u17b6\u1784\u1794\u17c6\u178e\u17bb\u179b\u1796\u1793\u17d2\u1792\u178a\u17c2\u179b\u17a2\u17b6\u1785\u1780\u17be\u178f\u1798\u17b6\u1793\u17d4 \u1780\u17b6\u179a\u178e\u17c2\u1793\u17b6\u17c6\u1793\u17c1\u17c7\u1798\u17b6\u1793\u1794\u17d2\u179a\u179f\u17b7\u1791\u17d2\u1792\u1797\u17b6\u1796\u1785\u17b6\u1794\u17cb\u1796\u17b8\u1790\u17d2\u1784\u17c3\u1785\u17bb\u17c7\u17a0\u178f\u17d2\u1790\u179b\u17c1\u1781\u17b6 \u1782\u17ba\u1790\u17d2\u1784\u17c3\u1791\u17b8 18 \u1781\u17c2\u1780\u1789\u17d2\u1789\u17b6 \u1786\u17d2\u1793\u17b6\u17c6 2024\u17d4.<\/p>\n\n\n\n<p>\u179f\u17bc\u1798\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u1798\u17be\u179b\u1796\u17d0\u178f\u17cc\u1798\u17b6\u1793\u179b\u1798\u17d2\u17a2\u17b7\u178f\u1793\u17c3\u1780\u17b6\u179a\u178e\u17c2\u1793\u17b6\u17c6\u1781\u17b6\u1784\u1780\u17d2\u179a\u17c4\u1798\u17d6<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"725\" height=\"1024\" src=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/03\/33000-GDT_Instruction-on-the-Implementation-of-Tax-Obligation-for-Property-Rental-1450x2048-1-725x1024.jpg\" alt=\"\" class=\"wp-image-445\"\/><\/figure>","protected":false},"excerpt":{"rendered":"<p>Cambodia\u2019s General Department of Taxation (GDT) has introduced new guidelines clarifying the tax obligations for immovable property leases that include periods for construction or 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