Registry entry

Cambodia Patent Tax Return (Form PR 008)

File Cambodia's annual Patent Tax (Tax on Business Registration, ពន្ធប៉តង់) return with the General Department of Taxation (GDT), per Form PR 008 ("Return for Patent Tax"). Patent tax is an annual licence-style tax every registered enterprise in Cambodia pays for the right to carry on business for a given calendar year; this return declares the enterprise's business activities and the resulting tax due, and is a companion sibling to the already-published kh/gdt/monthly-vat-return and kh/gdt/monthly-tax-declaration schemas on the same unauthenticated tax.gov.kh channel. This schema models the return's own page 1 (application year, taxpayer identification, tax-office designation, an optional differs-from-registration head-office address block, business-premises ownership/rental declaration, up to four business-activity/tax-amount line items, and the subtotal/additional-tax/interest/total computation) plus page 2's attachment checklist and declarant date. Out of scope, and disclosed rather than silently omitted: the form's own "Form PR 008_1" continuation annex (bundled in the same PDF as this return's page 3), used only when an enterprise has more than four business activities to declare, and the page-2 "TAX OFFICIAL USE ONLY" block (payment confirmation, bank account, receipt number), which is staff-only annotation and not applicant input. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Kingdom of Cambodia or the General Department of Taxation.

Registry entry

kh/gdt/patent-tax-return

Jurisdiction
Cambodia · national
Version
1.0.0
Verification
draft
Authority
General Department of Taxation of Cambodia

Authoritative source Form PR 008 — Return for Patent Tax (update 16/01/2019)

Machine access

Schema document
registry/kh/gdt/patent-tax-return/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/kh/gdt/patent-tax-return/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

39 fields, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Fields

  • taxYear integer required

    The calendar year this patent tax return applies to.

    range: 2000–2100
  • taxIdentificationNumber string required

    The enterprise's Tax Identification Number, in the source's own two-box format: a 4-character prefix followed by a 9-digit number.

    patternlength: 0–13classification: sensitive-pii
  • enterpriseName string required

    The registered name of the enterprise filing this return.

    length: 1–300
  • enterpriseNameLatin string required

    The enterprise's registered name transliterated into Latin script.

    length: 1–300
  • reportingOfficeType enum required

    Which General Department of Taxation office this filer reports to.

    enum: large_taxpayer_department | tax_branch
  • taxOfficeBranchName string optional

    Name of the specific tax branch this filer reports to. Required only when reportingOfficeType is tax_branch.

    length: 0–200
  • isHeadOfficeAddressSameAsRegistered boolean required

    Whether the enterprise's current head-office address matches the address on file from its original tax registration. When false, the address and contact fields below must be completed.

  • addressHouseNumberOrBuilding string optional

    House or building number of the enterprise's current head-office address. Required only when isHeadOfficeAddressSameAsRegistered is false.

    length: 0–100
  • addressStreet string optional

    Street of the enterprise's current head-office address. Required only when isHeadOfficeAddressSameAsRegistered is false.

    length: 0–200
  • addressVillage string optional

    Village of the enterprise's current head-office address. Required only when isHeadOfficeAddressSameAsRegistered is false.

    length: 0–100
  • addressCommune string optional

    Commune (Sangkat) of the enterprise's current head-office address. Required only when isHeadOfficeAddressSameAsRegistered is false.

    length: 0–100
  • addressDistrictOrKhan string optional

    District or Khan of the enterprise's current head-office address. Required only when isHeadOfficeAddressSameAsRegistered is false.

    length: 0–100
  • addressProvinceOrMunicipality string optional

    Province or Municipality of the enterprise's current head-office address. Required only when isHeadOfficeAddressSameAsRegistered is false.

    length: 0–100
  • email string optional

    Email address for the enterprise's current head-office address. Required only when isHeadOfficeAddressSameAsRegistered is false.

    patternlength: 0–200classification: pii
  • poBox string optional

    Post office box or electronic mailbox for the enterprise's current head-office address, if any.

    length: 0–50
  • mobilePhone string optional

    Mobile telephone number for the enterprise's current head-office address, if any.

    length: 0–30classification: pii
  • officeTelephone string optional

    Office telephone number for the enterprise's current head-office address, if any.

    length: 0–30classification: pii
  • fax string optional

    Fax number for the enterprise's current head-office address, if any.

    length: 0–30
  • propertyOwnershipType enum required

    Whether the enterprise's business premises are owned by the business or rented.

    enum: owned | rented
  • hasPropertyIdNumberOwned boolean optional

    Whether the owned business premises has a Property Identification Number (PIN). Required only when propertyOwnershipType is owned.

  • propertyIdNumberOwned string optional

    The owned business premises' Property Identification Number. Required only when hasPropertyIdNumberOwned is true.

    length: 0–11
  • monthlyRentalFee number optional

    Monthly rental fee for the business premises, in Cambodian riel (KHR). Required only when propertyOwnershipType is rented.

    range: 0–∞
  • hasPropertyIdNumberRented boolean optional

    Whether the rented business premises has a Property Identification Number (PIN). Required only when propertyOwnershipType is rented.

  • propertyIdNumberRented string optional

    The rented business premises' Property Identification Number. Required only when hasPropertyIdNumberRented is true.

    length: 0–11
  • businessActivity1Description string required

    Description of the enterprise's first declared business activity. Every filer declares at least one business activity.

    length: 1–300
  • businessActivity1TaxAmount number required

    Patent tax payable for the enterprise's first declared business activity, in Cambodian riel (KHR).

    range: 0–∞
  • businessActivity2Description string optional

    Description of the enterprise's second declared business activity, if any.

    length: 0–300
  • businessActivity2TaxAmount number optional

    Patent tax payable for the enterprise's second declared business activity, if any, in Cambodian riel (KHR).

    range: 0–∞
  • businessActivity3Description string optional

    Description of the enterprise's third declared business activity, if any.

    length: 0–300
  • businessActivity3TaxAmount number optional

    Patent tax payable for the enterprise's third declared business activity, if any, in Cambodian riel (KHR).

    range: 0–∞
  • businessActivity4Description string optional

    Description of the enterprise's fourth declared business activity, if any. Enterprises with more than four business activities file the form's own continuation annex (Form PR 008_1) instead, out of scope for this schema — see the schema's own description field.

    length: 0–300
  • businessActivity4TaxAmount number optional

    Patent tax payable for the enterprise's fourth declared business activity, if any, in Cambodian riel (KHR).

    range: 0–∞
  • patentTaxSubtotal number optional

    Sum of the patent tax payable across all declared business activities.

    range: 0–∞
  • additionalTax number optional

    Any additional/penalty tax amount owed on this return, if any.

    range: 0–∞
  • interest number optional

    Interest owed for late payment, if any.

    range: 0–∞
  • totalPatentTaxPayable number required

    Total amount due on this return: the sum of patentTaxSubtotal, additionalTax, and interest.

    range: 0–∞
  • attachedLandTitleOrRentalContract boolean optional

    Whether a certified copy of the land title certificate (if owned) or the rental contract and withholding-tax-payment receipt (if rented) is attached. Only applicable when isHeadOfficeAddressSameAsRegistered is false.

  • attachedPropertyTaxReceipt boolean optional

    Whether a certified copy of the property tax receipt is attached, if any. Only applicable when isHeadOfficeAddressSameAsRegistered is false.

  • declarationDate date required

    Date this declaration is signed and filed.

Verification record

Why this candidate

The GOV-3417 cycle (2026-07-16), while opening Cambodia's Taxes vertical via kh/gdt/monthly-vat-return, re-screened tax.gov.kh's full public document-form library and explicitly sized/screened three further standalone tax-return candidates as ready-to-scope backlog but left all three unauthored: "Return for Withholding Tax- Form WT 03" (327 widgets, 2 pages), "Return for Tax on Salary- Form TOS 01" (292 widgets, 2 pages), and "Return for Patent Tax- Form PR 008" (80 widgets, 3 pages). This cycle (GOV-3426, "GovSchema Standard Research") picked Form PR 008: the smallest and most tractable of the three, and — unlike its two siblings, which are monthly filings — Cambodia's annual patent (business-licence) tax return, filed by every registered enterprise for the right to carry on business each calendar year. Cambodia's other four verticals (DMV, Passport, Visa, National ID) were re-confirmed weak/dead in the GOV-3410 cycle; not re-screened this cycle, consistent with this registry's practice of not re-litigating a recently-confirmed dead end without a new source.

Sources examined

Primary source
  • Authority: General Department of Taxation of Cambodia (GDT), https://www.tax.gov.kh/.
  • Document — Form PR 008, "Return for Patent Tax" (update 16/01/2019).
    • Listing page (directly retrieved, HTTP 200, plain unauthenticated curl with a standard desktop User-Agent): https://www.tax.gov.kh/en/document-form/page/3, under the entry "Return for Patent Tax - Form PR 008- update 16/01/2019", category "ANNUAL TAX RETURN FORM" — a different category from the "MONTHLY TAX RETURN FORM" category the VAT 200/P101 siblings are listed under, consistent with patent tax being an annual rather than monthly obligation.
    • Extraction technique reused from GOV-3417: 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; searching forward from each title's position (not backward) finds that same row's own <a href>, avoiding the off-by-one bug GOV-3417 first caught. Applied here and cross-checked against the byte size/widget count GOV-3417 had already recorded for this exact candidate.
    • URL (directly retrieved, HTTP 200, plain unauthenticated curl): https://www.tax.gov.kh/u6rhf7ogbi6/gdtstream/edebc078-4dbe-4415-97bf-c5dc9c2bbed5
    • File identity: genuine AcroForm PDF (%PDF-1.5 header), 1,712,399 bytes, sha256:432decc7ef1ca56d4434c05da44b3a2fa417784837c3041ecad3fc16bbf673fc.
    • Extraction method: pdfjs-dist@3 (installed standalone in a scratch directory for extraction only, not added as a repository dependency). page.getAnnotations({intent:'display'}) merged by per-page x/y position with page.getTextContent()'s bilingual Khmer/English text layer. The source PDF's internal field names (Text1, Text2, Check Box5, ...) are sequential and entirely non-descriptive — every field was named and scoped by its printed position and label, not trusted from its internal name.
    • Widget count confirmed: 43 widgets on page 1, 5 on page 2, 32 on page 3 — 80 total, matching the GOV-3417 scouting figure exactly.
    • Shared-fieldname radio-style pairs, disclosed: five widget pairs reuse the same internal field name across two positioned instances, the same convention GDT uses elsewhere in this registry's kh/gdt schemas (e.g. Check Box33 in kh/gdt/monthly-tax-declaration): Check Box5 (Department of Large Taxpayers vs Tax Branch — reportingOfficeType), Check Box6 (head-office address same as registration: Yes vs No — isHeadOfficeAddressSameAsRegistered), Check Box7 (business premises owned vs rented — propertyOwnershipType), Check Box8 (has property ID number, owned branch: No vs Yes — hasPropertyIdNumberOwned), and Check Box9 (has property ID number, rented branch: No vs Yes — hasPropertyIdNumberRented). Each pair is modelled as a single logical field by position, not as two independent booleans.
    • Page 3, "FORM PR 008_1 / ADDITIONAL BUSINESS ACTIVITIES" (32 widgets): confirmed present — a repeated TIN/enterprise-name header, 11 further business-activity/tax-amount row pairs, a subtotal, and its own date/signature/name/position block. This is the form's own explicitly-referenced continuation annex, named in page 1's own instruction text ("in case of more than 4 activities, please fill additional form PR 008_01"). Left unmodelled as a disclosed future companion schema — the same treatment this registry gave kh/gdt/monthly-vat-return's own page-2 invoice-level annex.
    • Page 2's "TAX OFFICIAL USE ONLY" block, disclosed and excluded: payment-confirmation checkbox, bank account number, bank name, receipt number, and a supervisor sign-off block are staff-only annotation, not applicant input — excluded from fields[], consistent with equivalent staff-only blocks excluded elsewhere in this registry (e.g. the sibling kh/gdt/monthly-vat-return schema's "For Tax Official" filing-date stamp). The declarant's own Name/Position lines on page 2 have no fillable widget (printed lines for a physical signature only); only the declaration date (Text33/Text34/Text35, DD/MM/YYYY) is modelled from that block.

Scope and disclosed boundaries

This schema models Form PR 008's page 1 in full (application year, taxpayer identification, tax-office designation, an optional differs-from- registration head-office address and contact block, business-premises ownership/rental declaration with a conditional Property Identification Number sub-flow for each branch, up to four business-activity/tax-amount line items, and the subtotal/additional-tax/interest/total computation) plus page 2's two-item attachment checklist and declarant date.

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

  • Form PR 008_1 ("ADDITIONAL BUSINESS ACTIVITIES"), page 3 of the same PDF — the form's own continuation annex for enterprises declaring more than four business activities. Left for a future companion schema/version, consistent with this registry's established practice for disclosed companion schedules (e.g. the CH-ZH Hilfsblatt series, kh/gdt/monthly-vat-return's own page-2 annex).
  • Page 2's "TAX OFFICIAL USE ONLY" block — staff-only payment confirmation, bank account/name, and receipt number; not applicant input.
  • Withholding Tax (Form WT 03) and Tax on Salary (Form TOS 01) — the two remaining sibling candidates GOV-3417 sized and screened but did not author (327 and 292 widgets respectively); left as ready-to-scope backlog for a future cycle.
  • Cambodia's other four verticals (DMV, Passport, Visa, National ID) — re-confirmed weak/dead in the GOV-3410 cycle; not re-screened this cycle.
Modelling decisions worth disclosing
  • email/address/contact fields are gated on isHeadOfficeAddressSameAsRegistered = false, but poBox, mobilePhone, officeTelephone, and fax are left always-optional. The form's own text only requires the address/contact block at all when the head-office address has changed since original registration; within that block, this schema requires the address fields and email (as the primary means of identifying/contacting the new location) but leaves the remaining contact channels (P.O. Box, mobile, office phone, fax) optional in every case, mirroring how forms elsewhere in this registry treat secondary contact channels as non-mandatory alternatives rather than all-or-nothing.
  • The two attachment-checklist booleans (attachedLandTitleOrRentalContract, attachedPropertyTaxReceipt) are modelled as always-optional, not requiredWhen isHeadOfficeAddressSameAsRegistered = false, even though the form's own instruction text only calls for these attachments in that scenario. This avoids gating a requiredWhen on a boolean whose absence (rather than an explicit false) is the common case when the block does not apply — the same category of bug this registry has previously caught and documented for notEquals against an optional field (see this registry's own internal engineering notes on that gotcha) — and a checklist confirmation is reasonably left as informational rather than a hard gate in this schema version.

Conformance fixtures

Fixtures are committed under conformance/kh/gdt/patent-tax-return/1.0.0/: two valid submissions (a minimal owned-premises filing with a single business activity and the address-unchanged branch; a fuller rented-premises filing with a changed head-office address, two business activities, and the attachment checklist) plus ten mutation-control fixtures, one per required/requiredWhen constraint and validation rule exercised (invalid TIN pattern, invalid email pattern, tax year below the schema's minimum, negative total, and five missing-required-field cases spanning both the unconditional and requiredWhen-gated fields). All twelve 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): 12/12 fixtures behaved as expected. Both tools/validate.mjs and tools/validate-ajv.mjs pass across the full registry with this schema added (521/521).

Known gaps

  • Form PR 008_1 (the >4-activities continuation annex) and the WT 03/TOS 01 sibling return forms remain disclosed, ready-to-scope backlog for future companion schemas/versions — see "Scope and disclosed boundaries" above.
  • Cambodia's DMV, Passport, Visa, and National ID verticals remain open backlog, previously screened weak/dead in GOV-3410.

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.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by General Department of Taxation of Cambodia or any government. The authoritative source is always the live government form and its official instructions.