Registry entry

Cambodia Patent Tax Return — Additional Business Activities Annex (Form PR 008_1)

Cambodia's General Department of Taxation (GDT) continuation annex to the Patent Tax return (Form PR 008_1, "ADDITIONAL BUSINESS ACTIVITIES"), bundled as page 3 of the same PDF as the main return (kh/gdt/patent-tax-return, Form PR 008). The main return's own page 1 provides only four business-activity/tax-amount rows; an enterprise with more than four declared business activities attaches this annex to record the rest, per the main return's own instruction to "fill additional form PR 008_1". This v1.0.0 models the annex's own repeated taxpayer-identification header (TIN, enterprise name in Khmer and Latin script) and its 12 further business-activity/tax-amount row pairs — modelled here as activities 5 through 16, continuing the numbering the main return's own four rows leave off at, though the annex's own printed table numbers these rows 1 through 12 independently (see each row field's own sourceRef for the exact printed row number) — plus the annex's own subtotal and declaration date. 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-additional-business-activities

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

Authoritative source Form PR 008_1 — Additional Business Activities (continuation annex to Form PR 008, Return for Patent Tax, update 16/01/2019)

Machine access

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

Field reference

29 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

  • 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. Repeated from the main return (kh/gdt/patent-tax-return) so this annex sheet can be identified if separated from it.

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

    The registered name of the enterprise filing this annex. Repeated from the main return (kh/gdt/patent-tax-return).

    length: 1–300
  • enterpriseNameLatin string required

    The enterprise's registered name transliterated into Latin script. Repeated from the main return (kh/gdt/patent-tax-return).

    length: 1–300
  • businessActivity5Description string required

    Description of the enterprise's 5th declared business activity, the first one recorded on this continuation annex (the main return's own four rows cover activities 1-4). Required because this annex is only filed when a fifth activity exists. Printed as row 1 on this annex sheet's own table.

    length: 1–300
  • businessActivity5TaxAmount number required

    Patent tax payable for the enterprise's 5th declared business activity, in Cambodian riel (KHR). Printed as row 1 on this annex sheet's own table.

    range: 0–∞
  • businessActivity6Description string optional

    Description of the enterprise's 6th declared business activity, if any, continuing the numbering from the main return (kh/gdt/patent-tax-return)'s own four business-activity rows. Printed as row 2 on this annex sheet's own table.

    length: 0–300
  • businessActivity6TaxAmount number optional

    Patent tax payable for the enterprise's 6th declared business activity, if any, in Cambodian riel (KHR). Printed as row 2 on this annex sheet's own table.

    range: 0–∞
  • businessActivity7Description string optional

    Description of the enterprise's 7th declared business activity, if any, continuing the numbering from the main return (kh/gdt/patent-tax-return)'s own four business-activity rows. Printed as row 3 on this annex sheet's own table.

    length: 0–300
  • businessActivity7TaxAmount number optional

    Patent tax payable for the enterprise's 7th declared business activity, if any, in Cambodian riel (KHR). Printed as row 3 on this annex sheet's own table.

    range: 0–∞
  • businessActivity8Description string optional

    Description of the enterprise's 8th declared business activity, if any, continuing the numbering from the main return (kh/gdt/patent-tax-return)'s own four business-activity rows. Printed as row 4 on this annex sheet's own table.

    length: 0–300
  • businessActivity8TaxAmount number optional

    Patent tax payable for the enterprise's 8th declared business activity, if any, in Cambodian riel (KHR). Printed as row 4 on this annex sheet's own table.

    range: 0–∞
  • businessActivity9Description string optional

    Description of the enterprise's 9th declared business activity, if any, continuing the numbering from the main return (kh/gdt/patent-tax-return)'s own four business-activity rows. Printed as row 5 on this annex sheet's own table.

    length: 0–300
  • businessActivity9TaxAmount number optional

    Patent tax payable for the enterprise's 9th declared business activity, if any, in Cambodian riel (KHR). Printed as row 5 on this annex sheet's own table.

    range: 0–∞
  • businessActivity10Description string optional

    Description of the enterprise's 10th declared business activity, if any, continuing the numbering from the main return (kh/gdt/patent-tax-return)'s own four business-activity rows. Printed as row 6 on this annex sheet's own table.

    length: 0–300
  • businessActivity10TaxAmount number optional

    Patent tax payable for the enterprise's 10th declared business activity, if any, in Cambodian riel (KHR). Printed as row 6 on this annex sheet's own table.

    range: 0–∞
  • businessActivity11Description string optional

    Description of the enterprise's 11th declared business activity, if any, continuing the numbering from the main return (kh/gdt/patent-tax-return)'s own four business-activity rows. Printed as row 7 on this annex sheet's own table.

    length: 0–300
  • businessActivity11TaxAmount number optional

    Patent tax payable for the enterprise's 11th declared business activity, if any, in Cambodian riel (KHR). Printed as row 7 on this annex sheet's own table.

    range: 0–∞
  • businessActivity12Description string optional

    Description of the enterprise's 12th declared business activity, if any, continuing the numbering from the main return (kh/gdt/patent-tax-return)'s own four business-activity rows. Printed as row 8 on this annex sheet's own table.

    length: 0–300
  • businessActivity12TaxAmount number optional

    Patent tax payable for the enterprise's 12th declared business activity, if any, in Cambodian riel (KHR). Printed as row 8 on this annex sheet's own table.

    range: 0–∞
  • businessActivity13Description string optional

    Description of the enterprise's 13th declared business activity, if any, continuing the numbering from the main return (kh/gdt/patent-tax-return)'s own four business-activity rows. Printed as row 9 on this annex sheet's own table.

    length: 0–300
  • businessActivity13TaxAmount number optional

    Patent tax payable for the enterprise's 13th declared business activity, if any, in Cambodian riel (KHR). Printed as row 9 on this annex sheet's own table.

    range: 0–∞
  • businessActivity14Description string optional

    Description of the enterprise's 14th declared business activity, if any, continuing the numbering from the main return (kh/gdt/patent-tax-return)'s own four business-activity rows. Printed as row 10 on this annex sheet's own table.

    length: 0–300
  • businessActivity14TaxAmount number optional

    Patent tax payable for the enterprise's 14th declared business activity, if any, in Cambodian riel (KHR). Printed as row 10 on this annex sheet's own table.

    range: 0–∞
  • businessActivity15Description string optional

    Description of the enterprise's 15th declared business activity, if any, continuing the numbering from the main return (kh/gdt/patent-tax-return)'s own four business-activity rows. Printed as row 11 on this annex sheet's own table.

    length: 0–300
  • businessActivity15TaxAmount number optional

    Patent tax payable for the enterprise's 15th declared business activity, if any, in Cambodian riel (KHR). Printed as row 11 on this annex sheet's own table.

    range: 0–∞
  • businessActivity16Description string optional

    Description of the enterprise's 16th declared business activity, if any, continuing the numbering from the main return (kh/gdt/patent-tax-return)'s own four business-activity rows. Printed as row 12 on this annex sheet's own table.

    length: 0–300
  • businessActivity16TaxAmount number optional

    Patent tax payable for the enterprise's 16th declared business activity, if any, in Cambodian riel (KHR). Printed as row 12 on this annex sheet's own table.

    range: 0–∞
  • additionalActivitiesSubtotal number optional

    Sum of the patent tax payable across this annex's own business-activity rows only (activities 5 and up). This annex's own printed 'Total' line feeds into, and does not replace, the main return's own patentTaxSubtotal (kh/gdt/patent-tax-return), which sums across all declared activities including these.

    range: 0–∞
  • declarationDate date required

    Date this annex is signed and filed, alongside the main return.

Verification record

Why this candidate

This is a GovSchema Standard Research cycle (GOV-3574). Kazakhstan's kz/kgd Form 220.0X companion-schedule series (the registry's most recently worked seam — six of ten schedules already published, GOV-3484 through GOV-3568) was the first candidate screened this cycle: Form 220.07 ("gratuitously received/transferred property," disclosed at images 188-190 by the parent Form 220.00 schema's own VERIFICATION.md). adilet.zan.kz's image-serving endpoint, however, returned the site's own "Ведутся технические работы" maintenance placeholder for every image tested in that document's range — not just 188-190, but also 170, 175, 180-187, and 191-194 — across repeated retries spaced over several minutes, and a docx export fallback also 404'd. This is a full-site outage for this document's image backend, broader than the narrow two-file gap the immediately preceding GOV-3568 cycle had disclosed and worked around by citing the Order's own item-numbered Rules text instead of a page image. That workaround does not extend to Form 220.07's repeating-table row count, which the Rules text does not state and which no cycle could visually confirm this session — modelling it without a source would be a guess, not a schema. This cycle pivoted rather than force it.

Cambodia's tax.gov.kh Form PR 008 (Patent Tax Return, authored GOV-3426) disclosed exactly one remaining backlog item in its own VERIFICATION.md: Form PR 008_1, the return's own "ADDITIONAL BUSINESS ACTIVITIES" continuation annex, present on page 3 of the same PDF and left unmodelled at the time. Re-fetching the same source confirmed it live and byte- identical to the version already verified, making it a strictly lower-risk candidate than re-screening a new source cold.

Sources examined

Primary source
  • Authority: General Department of Taxation of Cambodia (GDT), https://www.tax.gov.kh/.
  • Document — Form PR 008_1, "ADDITIONAL BUSINESS ACTIVITIES" (page 3 of the same PDF as Form PR 008, "Return for Patent Tax," update 16/01/2019).
    • URL (directly re-fetched, HTTP 200, plain unauthenticated curl): https://www.tax.gov.kh/u6rhf7ogbi6/gdtstream/edebc078-4dbe-4415-97bf-c5dc9c2bbed5
    • File identity: 1,712,399 bytes, sha256:432decc7ef1ca56d4434c05da44b3a2fa417784837c3041ecad3fc16bbf673fc — byte-identical to the hash kh/gdt/patent-tax-return's own VERIFICATION.md already recorded from the GOV-3426 cycle, confirming this is the same, unchanged document, not a new or altered version.
    • Extraction method: pdfjs-dist@3, reused from the GOV-3426 cycle's own scratch install (/tmp/kh_pr008_extract). page.getAnnotations({intent:'display'}) for page 3's 32 AcroForm widgets, cross-checked against page.getTextContent()'s bilingual Khmer/English text layer. Additionally rendered page 3 to a PNG (pdfjs-dist + the canvas npm package, both reused from a shared scratch install at /tmp/node_modules) and visually inspected it — the raw text-content stream's line-grouping had merged two separate printed labels ("12," the last activity row's own number, and "Total," the following summary line's label) onto what read as one garbled line; the rendered image resolved this unambiguously: 12 ordinary numbered activity rows (1-12), then a separate "Total" line below them — not an 11-row table with a labelled 12th "subtotal" row, which the raw text extraction alone would have suggested.
    • Widget count confirmed: 32 widgets on page 3 — matches the count kh/gdt/patent-tax-return's own VERIFICATION.md already disclosed for this page.

Scope and disclosed boundaries

This schema models the annex's own repeated taxpayer-identification header (TIN, enterprise name in Khmer and Latin script — the same two-box TIN format and field definitions as the main return) and its 12 further business-activity/tax-amount row pairs, its own subtotal, and its own declaration date.

Modelling decisions worth disclosing
  • Row numbering: this schema's own field names (businessActivity5...16) continue the main return's numbering rather than reusing the annex's own independent printed row numbers (1-12). The main return (kh/gdt/patent-tax-return) documents its own four rows as covering business activities 1-4, and this annex is filed only as a supplement to that return when a fifth activity exists ("please fill additional form PR 008_1," printed on the main return's own page 1) — not as a standalone replacement. Naming this annex's rows 5-16 keeps the two sibling schemas' field names non-colliding and semantically continuous at the enterprise level. Each row field's own sourceRef and description still discloses the annex sheet's own printed row number (1-12), so a consumer reading only this schema can still match a field back to the exact physical box on the form.
  • Only the first annex row (businessActivity5Description/ businessActivity5TaxAmount) is required: true; rows 6-16 are optional — on the reasoning that this annex is filed only when a fifth activity genuinely exists, mirroring the main return's own required/ optional split (row 1 required, rows 2-4 optional).
  • additionalActivitiesSubtotal (the annex's own printed "Total" line) is explicitly distinguished from the main return's patentTaxSubtotal. The annex's own total sums only its own 12 rows (activities 5-16); the main return's subtotal is documented as summing across all declared activities, including these. The source PDF states no explicit formula reconciling the two figures beyond the general expectation that the main return's own subtotal is the grand total — this schema does not assert a cross-document arithmetic relationship it cannot cite a source for.
  • No signature/name/position fields modelled, consistent with the main return's own convention: the annex's printed Signature/Name/Position lines beneath the date block have no fillable AcroForm widget (confirmed by widget count: the 32 widgets found account exactly for the header, 12 row pairs, subtotal, and 3-box date field, with none left over for those lines).
Not modelled, disclosed as backlog
  • Kazakhstan's Form 220.07-220.10 remain disclosed, open backlog for a future cycle once adilet.zan.kz's image-serving endpoint recovers from the full-document outage this cycle found (confirmed across images 170-194, not just 220.07's own 188-190) — see "Why this candidate" above. A future cycle should re-check the image endpoint fresh rather than trust this cycle's outage as still current.
  • Withholding Tax (Form WT 03) and Tax on Salary (Form TOS 01) remain the last tax.gov.kh sibling-form backlog from GOV-3417 — unaffected by this cycle (Tax on Salary was actually authored under GOV-3433 and Withholding Tax under GOV-3440, both prior to this cycle; re-confirmed via registry/kh/gdt/ listing, not re-screened live this cycle).
  • Cambodia's DMV, Passport, Visa, and National ID verticals remain re-confirmed weak/dead per the GOV-3410 cycle; not re-screened this cycle.

Conformance fixtures

Fixtures are committed under conformance/kh/gdt/patent-tax-return-additional-business-activities/1.0.0/: two valid submissions (a minimal filing with only the required fifth activity; a fuller filing with several additional activities and a subtotal) plus mutation-control fixtures covering the required TIN pattern, the required fifth-activity fields, and a negative-amount validation failure. All fixtures were checked with a from-scratch, throwaway Node mock validator implementing this schema's own required/validation rules (not committed, consistent with this registry's established per-cycle practice). Both tools/validate.mjs and tools/validate-ajv.mjs pass across the full registry with this schema added.

Known gaps

  • The exact arithmetic relationship between this annex's own subtotal and the main return's patentTaxSubtotal is not stated by the source and is not modelled — see "Modelling decisions worth disclosing" above.
  • Kazakhstan's Form 220.07-220.10 backlog (see "Not modelled" above) is the main outstanding item this cycle's own scouting surfaced but did not resolve, blocked on a live source outage rather than a modelling gap.

Verification method assessment

manual-source-review-v1 — a human/agent read the primary source directly (including a rendered page image, not text extraction alone) 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.