In this issue we present Cambodian regulations and information touching on the following:
- Instruction on the implementation of tax collection on immovable property
- Promulgation of the Law on Public Procurement
- Promulgation of the Law on Prisons
- Promulgation of the Law on Determination of Number of Seats of the National Assembly for the 5th Legislature
- Identification of Poor Families
- TAXATION 2012
IMPLEMENTATION OF TAX COLLECTION ON IMMOVABLE PROPERTY, Instructional Circular # 015 (MEF), 30 December 2011
In compliance with the Section 2 on Tax on Immovable Property of the Law on 2010 Financial Management promulgated by the Royal Kram № NS/RKM/1209/026, dated 20 December 2009, and Prakas № 493 SHV.BrK, dated 19 July 2010, on the Management of Tax Collection on Immovable Property, the Ministry of Economy and Finance gives an instruction on rules and procedures of the implementation of tax collection on immovable property related to the following points: (i) immovable property to be taxable; (ii) immovable property tax to be exempted; (iii) part of immovable property not to be included into the tax base; (iv) tax rate tax base on immovable property; (v) calculation of tax amount; (vi) method for measuring immovable property; (vii) legal right of immovable property; (viii) acceptance form of tax application on immovable property; (ix) completion of immovable property information form; (x) registration of immovable property; (xi) submission of tax declaration and tax payment; (xii) right of inspection and punishment; (xiii) relationship between tax on immovable property and tax on unused land; (xiv) procedure of settlement for claim.
This Prakas aims to detail and explain respective points related to property tax with specific examples for property owners.
- PROCUREMENT 2012
PROMULGATION OF THE LAW ON PUBLIC PROCUREMENT, Royal Kram # NS/RKM/0112/004 (Royal Palace), 14 January 2012.
This Law aims to ensure that the process of public procurement for procuring goods, civil works, repairs, engaging of services, engaging of consultancy services shall be done with transparency, accountability, fairness, effectiveness, quality, equality/equity, economy and with timeliness as well as to ensure that the public procurement system shall be uniform across the Kingdom of Cambodia.
The purpose of this Law is to determine the rules, methods, procedures and structure for managing and implementing all public procurement transactions in the Kingdom of Cambodia. This Law shall extend a scope to implement all public procurement transactions in the Kingdom of Cambodia regardless of the source of the resource except for:
(i) Procurement transactions under the financing project by the Development Partners which shall be implemented in accordance with the guiding principles and procedures as provided in the financing agreement. If the agreement did not determine any guiding principles and procedures, the process of such procurement shall be implemented in accordance with the provisions of this Law;
(ii) Any procurement affecting secrets in the national defense sector and public security shall require an approval/decision from the Prime Minister;
(iii) Granting other concessions of state shall be implemented in accordance with the Law and particular provisions.
The Sub-Decree № 105 ANKr.BK, dated 18 October 2006, on Public Procurement and legal standard letters in relation to the public procurement shall be valid until the new legal standard letters are replaced in accordance with the spirit of this Law.
- CRIMINAL LAW AND
PROMULGATION OF THE lAW ON pRISONs, Royal Kram # NS/RKM/1211/021 (Royal Palace), 21 December 2011
This Law aims to determine the management of prisons in the Kingdom of Cambodia. The objectives of this Law are as follows: (a) to educate, train, to rehabilitate in order to integrate prisoners to a society and to prevent any new offenses; and (b) to manage prisoners by ensuring security, safety, health and humanity in accordance with the international principles and UN Rules for protecting the minors whose rights and freedoms are taken. This Law shall extend the scope to be implemented in all prisons in the Kingdom of Cambodia except for military prisons or the custody place of justice police or other custody centers which shall be determined by other laws.
- NATIONAL ASSEMBLY 2012
PROMULGATION OF THE LAW ON DETERMINATION OF NUMBER OF SEATS OF THE NATIONAL ASSEMBLY FOR THE 5TH LEGISLATURE, Royal Kram # NS/RKM/0112/003 (Royal Palace), 14 January 2012
This Law promulgates the Law on Determination of Number of Seats of the National Assembly for the 5th legislature. This Law determines only 123 seats of the National Assembly for the 5th Legislature.
- ADMINISTRATION 2012
IDENTIFICATION OF POOR FAMILies, Sub-Decree #291 (RGC), 27 December 2011
This Sub-Decree aims to manage the implementation of identification of poor families and the use of data collected on poor families in the Kingdom of Cambodia. The objective of this Sub-Decree shall determine identification of poor families in order to provide data for use in the poverty reduction activities. This Sub-Decree shall extend the scope for implementation in the Kingdom of Cambodia. The Ministry of Planning shall be a competent institution to manage/govern the process for implementing the procedure of identification of poor families in the Kingdom of Cambodia and to update this data and information every three years.
The relevant ministries-institutions both the national and sub-national level shall be required to cooperate with the Ministry of Planning in order to facilitate and implement the identification of poor families.