The guidebook on "Tax on Unused Land" was prepared by the Department of Taxation of Real Estate and the General Department of Taxation in accordance with Article 96 of the Tax Law 1997 and in accordance with the implementation of the Royal Revenue Collection Strategy 2019-2023 of The Government of Cambodia and the Strategic Plan 2019-2023 of the General Department of Taxation in order to disseminate knowledge to the public and taxpayers to better understand the legal aspects, regulations and procedures of taxation, as well as additional support in the mainstream culture of paying taxes and fulfilling unused land tax obligations in properly, clearly and comprehensively.

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