Cambodia Return for Value Added Tax (Form VAT 200)

This file is the source-review record for this document version, per the manual-source-review-v1 practice. It documents the provenance of the published fields and states the current verification claim honestly.

Current claim

• status: draft
• verification.method: manual-source-review-v1
• verification.lastVerifiedAt: 2026-07-16

This is a GovSchema Standard Research cycle (GOV-3417), a general research-analyst brief covering DMV, Business Formation, Visa, Passport, Taxes, and National ID & Civic Documents across all jurisdictions.

Why this candidate

The prior cycle (GOV-3410) opened Cambodia as the registry's 69th jurisdiction with its Business Formation vertical, and flagged a specific backlog candidate for Taxes: "Form P101, Monthly Tax Declaration, 294 AcroForm fields, same unauthenticated tax.gov.kh channel." This cycle re-fetched that exact document to author it and found the prior note was wrong on two counts:

• The linked PDF (https://www.tax.gov.kh/u6rhf7ogbi6/gdtstream/6d75d313-fd60-4268-a53a-09b9b5172f0e, HTTP 200, genuine %PDF-1.6, 3,548,987 bytes) is titled, per its own printed heading, "APPLICATION FORM FOR THE UPDATING INFORMATION FOR E-TAX SYSTEM" — a taxpayer-contact-detail update form, not a monthly tax declaration.
• It has exactly 23 AcroForm widgets on a single page (confirmed via pdfjs-dist's getAnnotations()/getFieldObjects()), nowhere near the 294 previously cited.

This is the same category of mistake this catalog has caught before in a prior cycle's own transcribed figures (e.g. the GOV-2195 AFIP 460/F correction) — a scouting note taken at face value rather than re-verified. Rather than author the wrong document, this cycle re-screened tax.gov.kh's full public document-form library (https://www.tax.gov.kh/en/document-form, paginated across 5 pages) for a genuine monthly tax-filing candidate.

The library's own "MONTHLY TAX RETURN FORM" category surfaced:

• "Monthly Tax Return in New Form without Branch" — 17,216,797 bytes, 1,802 AcroForm widgets across 16 pages. This is Cambodia's combined monthly return (VAT, profit-tax prepayment, withholding tax, salary tax, and other tax types together, each with its own repeating line-item schedule) — genuinely too large to responsibly scope, extract, and verify in one cycle. Not authored; left as a disclosed, unauthored candidate rather than force-fit.
• "Return for Value Added- Form VAT 200" — a standalone monthly VAT return, 1,268,384 bytes, 289 AcroForm widgets across 2 pages (50 on the main computation page, 239 on a supporting invoice-level annex). This is the form every VAT-registered Cambodian enterprise files monthly, independent of the combined-return form above. Won on scope: a genuine, self-contained, well-bounded single-tax-type return, the same "narrower dedicated form over the too-broad combined one" pattern this registry has picked before (e.g. ec/sri/formulario-102a).
• Two further standalone candidates were fetched and sized but not chosen this cycle: "Return for Withholding Tax- Form WT 03" (327 widgets, 2 pages) and "Return for Tax on Salary- Form TOS 01" (292 widgets, 2 pages) — both plausible future Taxes-vertical companion schemas for Cambodia, left as disclosed backlog. "Return for Patent Tax- Form PR 008" (80 widgets, 3 pages) is a further, smaller candidate also left unauthored.

Sources examined

Primary source

• Authority: General Department of Taxation of Cambodia (GDT), https://www.tax.gov.kh/.
• Document — Form VAT 200, "Return for Value Added Tax".
  • URL (directly retrieved, HTTP 200, plain unauthenticated curl): https://www.tax.gov.kh/u6rhf7ogbi6/gdtstream/dbb8552d-73b8-4eb2-84e3-8846205ccae0
  • Listing page (directly retrieved, HTTP 200): https://www.tax.gov.kh/en/document-form, page 3 of the paginated listing (/en/document-form/page/3), under the entry "Return for Value Added- Form VAT 200".
  • Extraction gotcha, disclosed and fixed: the listing page renders each document's title inside a <script type="application/ld+json"> block immediately preceding that document's own table row and download link. A first attempt at locating each candidate's href by searching backward from the title text (nearest preceding <a href>) silently picked up the previous row's link instead of the current row's — confirmed when this produced "Application Form for Cancel Tax Payment Receipt- Form CTR 001" (a different, unrelated document) when searching for "Return for Value Added- Form VAT 200". Corrected by searching forward from each title's position for that same row's own <a href>, then re-fetching and re-verifying every candidate URL (VAT 200, WT 03, TOS 01, PR 008) under the corrected mapping before use.
  • File identity: genuine AcroForm PDF (%PDF-1.6 header), 1,268,384 bytes, sha256:48abd6213483afb06f0caf091814de0a5a7d846d351f1a57879641a8ad0dfb4b.
  • Extraction method: pdfjs-dist@3 (installed standalone in a scratch directory for extraction only, not added as a repository dependency). page.getAnnotations({intent:'display'}) (50 Widget annotations on page 1) merged by position with page.getTextContent()'s bilingual Khmer/English text layer (per-glyph x/y coordinates), correlating each widget to its nearest label and to the form's own printed box numbers (01-18) rather than trusting the source PDF's internal AcroForm field names, which are non-self-describing and in at least one place positionally mismatched (see below).
  • Reused/mismatched internal field name, disclosed: the widget positioned at Box 15 (the VAT-amount column of the standard-rated-sales row) carries the internal field name Exports_01 — copied from the unrelated Box 13 "Exports" row directly above it. Box 13 is a 0%-rated line and cannot itself carry a VAT amount, so this is a source-side naming artifact, not a genuine second exports-VAT box. This schema's standardRatedSalesVat field is named and positioned by its true location (Box 15, confirmed against the form's own printed box number), not the PDF's internal field name; the discrepancy is called out again in that field's own description.
  • "For Tax Official" block, disclosed and excluded: the bottom-right of page 1 carries a "Filed in [location] ... DD/MM/YYYY" block with its own fillable widgets (Signature-Stamp01, D1/D2/M1/M2/Y1-Y4) directly under a printed "For Tax Official" heading — confirmed by column position (this block sits at x≈314-570, distinct from the declarant's own signature/seal line at x≈56-235 in the same vertical band). Excluded from fields[] as staff-only annotation, the same convention used for equivalent staff-only blocks elsewhere in this registry (e.g. the sibling kh/gdt/legal-form-limited-company-registration schema's "Tax Official use only" footer). The declarant's own signature line ("Director/Manager/Owner of Enterprise (Signature & Seal)") has no fillable widget — a printed line for a physical wet signature and company seal.

Scope and disclosed boundaries

This schema models Form VAT 200's page 1 in full: taxpayer identification (TIN, enterprise name, business activity, registered address broken into its 7 separately-widgeted components, fax/phone, email), the period covered, an explicit isNilReturn declaration (Box 04), and all 15 of the form's computation boxes (05-18, less Box 04) covering input tax, output tax, and the resulting payable/refund/credit-carried-forward outcome.

Explicitly out of scope, and disclosed rather than silently omitted:

• Page 2's "Summary of Creditable Purchases and Taxable Sales for the Month" annex — three repeating line-item schedules (goods/services imported or purchased on which a credit is claimed; goods/services exported at the zero rate; goods/services locally supplied at the standard rate), 239 further AcroForm widgets confirmed via getAnnotations(). These are supporting detail behind the page-1 totals, not an independent declaration — left unmodelled for a future companion schema/version, the same disclosed-companion-schedule treatment this registry has used before (e.g. the CH-ZH Hilfsblatt series).
• The combined "Monthly Tax Return in New Form without Branch" (1,802 widgets across 16 pages) — sized and screened this cycle but not authored; see "Why this candidate" above.
• Withholding Tax (Form WT 03), Tax on Salary (Form TOS 01), and Patent Tax (Form PR 008) — sized and screened this cycle as further standalone Taxes-vertical candidates on the same unauthenticated tax.gov.kh channel, but not authored this cycle; left as ready-to-scope backlog.
• Cambodia's other 4 verticals (DMV, Passport, Visa, National ID) — re-confirmed weak/dead in the prior GOV-3410 cycle; not re-screened this cycle.

Conformance fixtures

Fixtures are committed under conformance/kh/gdt/monthly-vat-return/1.0.0/: valid submissions covering both a normal filing and a NIL return, plus mutation-control fixtures for each requiredWhen rule and validation constraint (invalid TIN pattern, invalid email pattern, out-of-range period, and a missing computation box when isNilReturn is false). All were checked with a from-scratch, throwaway Node mock validator implementing this schema's own required/requiredWhen/validation rules (not committed — consistent with this registry's established per-cycle practice of writing an independent validator rather than reusing the authoring script). Both tools/validate.mjs and tools/validate-ajv.mjs pass across the full registry with this schema added.

Known gaps

• Cambodia's Taxes vertical opens with this schema (2 of 6 verticals now published: Business Formation, Taxes). DMV, Passport, Visa, and National ID remain open backlog, all previously screened weak/dead in GOV-3410.
• Page 2's invoice-level annex, and the WT 03/TOS 01/PR 008 sibling return forms, are disclosed, ready-to-scope candidates for future companion schemas/versions — see "Scope and disclosed boundaries" above.

Verification method assessment

manual-source-review-v1 — a human/agent read the primary source directly and transcribed its fields. No automated re-verification tooling exists yet for this schema; nextReviewBy is set 6 months out per the practice's default cadence.