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  Royal Government of Cambodia

DECLARATION (PRAKAS)

DECLARATION NO. 017 ON THE PURCHASE OF
AUTOMOBILE STICKERS

Phnom Penh, December 23, 1993

In order to legalize automobiles circulating in the country and to ensure proper tax collection, the Ministry of Economy and Finances in cooperation with the Ministry of Public Works and Transports officially inform that owners of automobiles shall be required to purchase automobile stickers according to the following procedures:

 

I.    From December 24, 1993 to January 31, 1994

a)   All personal automobiles with license (automobile registration) issued by the Ministry of Public Works and Transports shall purchase automobile stickers at the Office of Automobile Platenumbers of the Ministry of Public Works and Transports. Custom officers and Internal Revenue officers of the Ministry of Public Works and Transports shall be in charge of the sale of the automobile stickers. Stickers for automobiles with proper proof of import tax paid shall be 12,000 Riel. For automobiles with import tax still unpaid yet, the costs of the stickers shall be specified in Annex 1 in this announcement. The equivalent rate in this case is the full amount of the import tax.

b)   Other personal automobiles with a license (automobile registration) issued by institutions other than the Ministry of Public Works and Transports, shall purchase the  stickers at a costs specified in Annex 1 in this announcement. The equivalent rate in this case is 50% percent of customs tax and 4 percent of service tax the full amount of the customs import tax.

c)   The procedure for purchasing stickers for trucks or vans shall be the same as  for personal automobiles except their rates shall be specified in Annex 3 (for automobiles with registration license) and in Annex 4 (for automobiles without registration license) of this announcement. The equivalent rate in this case is 15% percent of customs tax and 4 percent of service tax the full amount of the customs import tax.

      The automobile stickers shall be affixed inside the windshield at the right corner.

 

II.   From February 01, to February 28,1994, owners of the automobiles shall be fined 10 percent if they failed to purchase the automobile stickers during the period of December 24, 1993 to January 31,1994.

III.  Automobiles circulating without posting proper automobile stickers shall be impounded by the competent authorities. Owners of impounded automobiles shall come forward to pay the proper tax according to the law.

                                                                              Senior Minister
                                                                              Minister of Economy and Finances

                                                                              Signature and Seal
                                                                              SAM RAINSY