The Ministry of Public Works and Transport ("MPWT") clarified an earlier joint Prakas dated August 2020 ("Joint Prakas") specifically regarding the transfer of vehicle ownership between two individuals (natural persons) on October 28, 2024, by issuing a Notification on Implementation of Formalities and Procedures on Transferring of Vehicle Ownership ("Notification"), which aims to prevent the public from spreading false information and to secure ownership of a registered vehicle.

Steps to take in the main procedure if the original owner is present: The process of transferring automobile ownership between natural persons now involves two primary procedures. Among them are:

a. submitting an MPWT application to transfer ownership of a vehicle; and

b. mitting the Cambodian Tax Authority the stamp tax associated with such a transfer.

The MPWT has a single online site (https://vehicle.mpwt.gov.kh) where these two stages can be completed, or they can be completed in person at locations the MPWT has designated. The applicant can also choose to pay stamp duty online via CTA's portal (https://www.tax.gov.kh) or in person at tax branches.

2. Extra actions if the original owner cannot be found: Before submitting an application for the MPWT to transfer ownership of the vehicle, the occupant of the vehicle must also obtain a guarantee letter from the local police post office if the vehicle was resold without an original owner.
3. Physical appearance before the MPWT: In order to finish the formalities, the buyer and seller must also physically and directly appear at the station assigned by the MPWT and before the officer in charge of the vehicle ownership transfer to sign the sales-purchase letter.

MPWT Public Service Fee

When changing car ownership through the MPWT, the public service fees normally fall between $10 and $32. The type of vehicle and whether the transfer is taking place inside the same province or between different capitals determine this difference.

Implication for taxes

Prakas of the Minister of Economy and Finance sets the stamp duty rate at 4% of the tax base, which varies based on the vehicle's type, year of manufacture, and piston displacement. It should be mentioned that extra tax payments on the car may be necessary to finish the process if there are any unpaid taxes on the means of transportation.

Timeframe

In normal situations, the entire transfer procedure can be finished in ten working days.