Private vehicles with fake military license plates which were seized by customs officers in 2020. Post Staff
The General Department of Taxation (GDT) has once again clarified that the owners of private vehicles bearing “State”, “Police” or “Military” license plates are not automatically exempt from tax and import obligations and must register their vehicles with the Ministry of Public Works and transport.
Unless they meet these requirements, they will be unable to pay this year’s road tax, meaning they will not be able to legally use their vehicles on the Kingdom’s streets.
The GDT clarified this issue in a notice issued today, may 21, which reminded the general public that they must pay tax on their vehicles during the period from June 1 to November 30 this year.
In recent years, the owners of some vehicles with special categories of plate were found to be using them for tax evasion purposes, with some even leased to foreigners who committed various offences or caused accidents.
In certain cases, the license plates were simply counterfeit or placed on right-hand drive vehicles. The Ministry of Interior and the Ministry of National Defence have taken strong action against this misuse or misrepresentation of state assets.
The owners of vehicles which have previously been registered are not required to submit a tax declaration form, but need only present documents which identify the identity of the vehicle, such as the vehicle registration certificate, the previous year’s tax payment receipt, or a tax payment invoice. Tax officials or their commercial bank partners can then verify the data using the GDT’s vehicle tax management system.
To register a new vehicle, owners must submit two copies of tax declaration form VT 001, along with supporting documents, including the vehicle registration certificate, the owner’s identification card, and a technical inspection certificate for cargo trucks and passenger vehicles.
One major change to this year’s road tax regulations is the creation of several categories of electric vehicle (EV) tax. From this year, different rates, based on the vehicle’s horsepower, will be applied to family EVs. Previously, a blanket rate of 150,000 riel ($37.50) was applied to all such vehicles.
