The Law on the Protection of Cultural Heritage of the Kingdom of Cambodia, promulgated on January 25, 1996, defines the scope of “Tangible Cultural Heritage” as cultural property created by human beings or natural phenomena. These assets possess scientific, historical, artistic, or religious characteristics that reflect stages in the evolution of civilization or nature, and whose protection is of vital importance and benefit to the general public.

According to the 1972 UNESCO Convention Concerning the Protection of the World Cultural and Natural Heritage, “tangible cultural heritage” refers to cultural properties that have physical form, can be seen and touched, and are produced by human agencies from the past. This includes; historical sites, monuments, architectural structures, works of arts and various form of antiquities that possess outstanding universal value in term of, historic, artistic, scientific, ethnological or anthropological points that recognized by a nation as its national heritage identity.  

Tangible cultural heritage holds invaluable significant in reflecting history, societal development, civilization and national identity. The preservation and of cultural heritage aims to safeguard evidence of past prosperity and historical events, attract tourists to promote the economy, and provide a source of knowledge and research for future generations.