{"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":"%e6%9f%ac%e5%9f%94%e5%af%a8%e4%b8%ba%e7%89%a9%e4%b8%9a%e7%a7%9f%e8%b5%81%e5%88%b6%e5%ae%9a%e6%96%b0%e7%9a%84%e5%ae%bd%e9%99%90%e6%9c%9f%e5%92%8c%e7%a8%8e%e6%94%b6%e8%a7%84%e5%ae%9a","status":"publish","type":"post","link":"https:\/\/vsdkh.com\/zh\/cambodia-sets-new-grace-period-and-tax-rules-for-property-leases\/","title":{"rendered":"\u67ec\u57d4\u5be8\u4e3a\u623f\u4ea7\u79df\u8d41\u8bbe\u5b9a\u65b0\u7684\u5bbd\u9650\u671f\u548c\u7a0e\u6536\u89c4\u5219"},"content":{"rendered":"<p>\u67ec\u57d4\u5be8\u7a0e\u52a1\u603b\u5c40\uff08GDT\uff09\u5df2\u53d1\u5e03\u65b0\u6307\u5357\uff0c\u9610\u8ff0\u5305\u542b\u5efa\u8bbe\u6216\u7ffb\u65b0\u671f\u95f4\u7684\u4e0d\u52a8\u4ea7\u79df\u8d41\u7684\u7a0e\u52a1\u4e49\u52a1\u3002.<\/p>\n\n\n\n<p>\u53d1\u5e03\u4e8e2024\u5e749\u670818\u65e5\uff0c, <a href=\"https:\/\/www.tax.gov.kh\/en\/categories\/ON86y770444897446\">\u6307\u4ee4\u53f7 33000<\/a> \u63d0\u4f9b\u4e86\u4e00\u79cd\u5bf9\u4f01\u4e1a\u53cb\u597d\u7684\u65b9\u6cd5\uff0c\u901a\u8fc7\u5b9a\u4e49\u4e00\u4e2a <em>\u79df\u91d1\u5bbd\u9650\u671f<\/em>, \u4e3a\u4e1a\u4e3b\u548c\u79df\u6237\u63d0\u4f9b\u4e86\u6025\u9700\u7684\u6e05\u6670\u5ea6\u3002.<\/p>\n\n\n\n<p><strong>10% \u6700\u957f\u5bbd\u9650\u671f<\/strong><\/p>\n\n\n\n<p>\u65b0\u6307\u4ee4\u5141\u8bb8\u5728\u4e3a\u5efa\u8bbe\u3001\u8bbe\u8ba1\u3001\u7ffb\u65b0\u6216\u6539\u8fdb\u800c\u63d0\u4f9b\u7684\u514d\u79df\u91d1\u6216\u51cf\u79df\u671f\u79df\u8d41\u65b9\u9762\u4eab\u53d7\u7a0e\u6536\u5bbd\u9650\u671f\u3002.<\/p>\n\n\n\n<p><strong><em>\u5173\u952e\u8981\u70b9\u662f\uff0c\u5141\u8bb8\u7684\u6b64\u671f\u95f4\u4e0d\u5f97\u8d85\u8fc7\u534f\u8bae\u4e2d\u89c4\u5b9a\u7684\u603b\u79df\u8d41\u671f\u9650\u7684 10%\u3002.<\/em><\/strong> \u5728\u6b64\u671f\u95f4\uff0c\u9002\u7528\u7684\u6240\u5f97\u7a0e\uff08TOI\uff09\u3001\u9884\u63d0\u6240\u5f97\u7a0e\uff08WHT\uff09\u548c\u589e\u503c\u7a0e\uff08VAT\uff09\u5c06\u57fa\u4e8e\u5408\u540c\u89c4\u5b9a\u7684\u79df\u91d1\u91d1\u989d\uff0c\u5373\u4f7f\u8be5\u91d1\u989d\u6709\u6240\u51cf\u5c11\u6216\u4e3a\u96f6\u3002.<\/p>\n\n\n\n<p>\u8fd9\u9879\u63aa\u65bd\u65e8\u5728\u4e3a\u627f\u79df\u4eba\u63d0\u4f9b\u4e00\u4e2a\u5408\u7406\u7684\u65f6\u95f4\u6765\u4e3a\u5546\u4e1a\u7528\u9014\u51c6\u5907\u623f\u4ea7\uff0c\u800c\u65e0\u9700\u7acb\u5373\u627f\u62c5\u4e0e\u6807\u51c6\u79df\u91d1\u76f8\u5173\u7684\u7a0e\u52a1\u8d1f\u62c5\u3002.<\/p>\n\n\n\n<p><strong>\u623f\u4ea7\u6240\u6709\u8005\u7684\u7a0e\u52a1\u5408\u89c4\u4e49\u52a1<\/strong><\/p>\n\n\n\n<p>\u4e3a\u4eab\u53d7\u6b64\u5bbd\u9650\u671f\uff0c\u4e1a\u4e3b\u5fc5\u987b\u9075\u5b88 GDT \u8bbe\u5b9a\u7684\u7279\u5b9a\u901a\u77e5\u8981\u6c42\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>30 \u5929\u901a\u77e5<\/strong>\u623f\u4e3b\u987b\u5728\u5408\u540c\u7b7e\u7f72\u4e4b\u65e5\u8d7730\u5929\u5185\u5c06\u79df\u8d41\u534f\u8bae\u63d0\u4ea4\u7a0e\u52a1\u5c40\u3002\u8fd9\u786e\u4fdd\u4e86\u7a0e\u52a1\u5c40\u6b63\u5f0f\u77e5\u6653\u514d\u79df\u91d1\u6216\u51cf\u79df\u91d1\u7684\u5b89\u6392\u3002.<\/li>\n\n\n\n<li><strong>\u5ef6\u671f\u6279\u51c6<\/strong>\u5982\u679c\u8ba1\u5212\u7528\u4e8e\u5efa\u8bbe\u3001\u7ffb\u65b0\u6216\u7ef4\u4fee\u7684\u5de5\u671f\u8d85\u51fa% \u5929\u7684\u5141\u8bb8\u8303\u56f4\uff0c\u4e1a\u4e3b\u5fc5\u987b\u5411\u7a0e\u52a1\u5c40\u63d0\u4ea4\u7533\u8bf7\uff0c\u4ee5\u83b7\u5f97\u4e8b\u5148\u5ba1\u67e5\u548c\u6279\u51c6\u3002.<\/li>\n<\/ul>\n\n\n\n<p>\u8fd9\u4e9b\u6b65\u9aa4\u5bf9\u4e8e\u786e\u4fdd\u5408\u89c4\u548c\u907f\u514d\u6f5c\u5728\u7684\u7a0e\u52a1\u8d23\u4efb\u81f3\u5173\u91cd\u8981\u3002\u672c\u6307\u4ee4\u81ea\u7b7e\u7f72\u4e4b\u65e5\uff082024\u5e749\u670818\u65e5\uff09\u8d77\u751f\u6548\u3002.<\/p>\n\n\n\n<p>\u8bf7\u67e5\u770b\u4ee5\u4e0b\u8bf4\u660e\u7684\u8be6\u7ec6\u4fe1\u606f\uff1a<\/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 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% [&hellip;]<\/p>\n","protected":false},"author":142049,"featured_media":445,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-443","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cambodia Sets New Grace Period and Tax Rules for Property Leases - VSD AUDIT AND ASSURANCE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vsdkh.com\/zh\/\u67ec\u57d4\u5be8\u4e3a\u7269\u4e1a\u79df\u8d41\u5236\u5b9a\u65b0\u7684\u5bbd\u9650\u671f\u548c\u7a0e\u6536\u89c4\u5b9a\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cambodia Sets New Grace Period and Tax Rules for Property Leases - VSD AUDIT AND ASSURANCE\" \/>\n<meta property=\"og:description\" content=\"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 renovation. 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The 10% [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vsdkh.com\/zh\/\u67ec\u57d4\u5be8\u4e3a\u7269\u4e1a\u79df\u8d41\u5236\u5b9a\u65b0\u7684\u5bbd\u9650\u671f\u548c\u7a0e\u6536\u89c4\u5b9a\/\" \/>\n<meta property=\"og:site_name\" content=\"VSD AUDIT AND ASSURANCE\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/VSDVSDAudit\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-14T13:27:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-25T01:57:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/03\/33000-GDT_Instruction-on-the-Implementation-of-Tax-Obligation-for-Property-Rental-1450x2048-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1450\" \/>\n\t<meta property=\"og:image:height\" content=\"2048\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Vathana\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"Vathana\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/cambodia-sets-new-grace-period-and-tax-rules-for-property-leases\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/cambodia-sets-new-grace-period-and-tax-rules-for-property-leases\\\/\"},\"author\":{\"name\":\"Vathana\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#\\\/schema\\\/person\\\/fd9259e8ece55cd8380483e6dbdb645b\"},\"headline\":\"Cambodia Sets New Grace Period and Tax Rules for Property Leases\",\"datePublished\":\"2026-03-14T13:27:21+00:00\",\"dateModified\":\"2026-03-25T01:57:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/cambodia-sets-new-grace-period-and-tax-rules-for-property-leases\\\/\"},\"wordCount\":300,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/cambodia-sets-new-grace-period-and-tax-rules-for-property-leases\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/vsdkh.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/33000-GDT_Instruction-on-the-Implementation-of-Tax-Obligation-for-Property-Rental-1450x2048-1.jpg\",\"articleSection\":[\"Accounting\"],\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/vsdkh.com\\\/cambodia-sets-new-grace-period-and-tax-rules-for-property-leases\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/cambodia-sets-new-grace-period-and-tax-rules-for-property-leases\\\/\",\"url\":\"https:\\\/\\\/vsdkh.com\\\/cambodia-sets-new-grace-period-and-tax-rules-for-property-leases\\\/\",\"name\":\"Cambodia Sets New Grace Period and Tax Rules for Property Leases - 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