Cambodia's General Department of Taxation has announced Notification No. 16160 of 28 September 2021 on the extension of the deadline for the property tax declaration for 2021. Normally due 30 September, the deadline for the declaration and payment of immovable property tax has been extended to 31 October 2021. This extension does not apply in relation to the unused land tax, which also has a standard deadline of 30 September.