{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "kh/gdt/patent-tax-return-additional-business-activities",
  "version": "1.0.0",
  "title": "Cambodia Patent Tax Return — Additional Business Activities Annex (Form PR 008_1)",
  "description": "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.",
  "status": "draft",
  "jurisdiction": {
    "country": "KH",
    "level": "national"
  },
  "authority": {
    "name": "General Department of Taxation of Cambodia",
    "abbreviation": "GDT",
    "url": "https://www.tax.gov.kh/"
  },
  "process": {
    "type": "filing",
    "language": "km"
  },
  "source": {
    "url": "https://www.tax.gov.kh/u6rhf7ogbi6/gdtstream/edebc078-4dbe-4415-97bf-c5dc9c2bbed5",
    "retrievedAt": "2026-07-17",
    "documentRef": "Form PR 008_1 — Additional Business Activities (continuation annex to Form PR 008, Return for Patent Tax, update 16/01/2019)"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-17",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-17",
    "notes": "GovSchema Standard Research cycle GOV-3574, deepening Cambodia's Taxes vertical by authoring the one remaining disclosed backlog item on the tax.gov.kh Form PR 008 return: its own continuation annex, Form PR 008_1 (\"ADDITIONAL BUSINESS ACTIVITIES\"), which the GOV-3426 cycle that authored the main return (kh/gdt/patent-tax-return) had confirmed present but explicitly left unmodelled as future backlog. This cycle originally set out to author the next companion schedule in the unrelated kz/kgd Form 220.0X series (Form 220.07, gratuitously received/transferred property) but found adilet.zan.kz's image-serving endpoint (/rus/docs/V2500037390/files/1576/49/*.jpg) fully down for every image tested in that document's range (170-194, i.e. not just Form 220.07's own 188-190), including images the immediately preceding GOV-3568 cycle had successfully fetched the same day — a full-site image outage broader than that cycle's own narrow 2-file gap, confirmed via repeated retries spaced across several minutes and a failed docx-export fallback (HTTP 404). Rather than fabricate a row count for Form 220.07's repeating table without any visual confirmation, this cycle pivoted to Form PR 008_1, a disclosed, ready-to-scope, and — critically — independently verified-live candidate.\n\nRe-fetched the same PDF the GOV-3426 cycle sourced: https://www.tax.gov.kh/u6rhf7ogbi6/gdtstream/edebc078-4dbe-4415-97bf-c5dc9c2bbed5 (HTTP 200, 1,712,399 bytes, sha256:432decc7ef1ca56d4434c05da44b3a2fa417784837c3041ecad3fc16bbf673fc — byte-identical to the hash already disclosed in kh/gdt/patent-tax-return's own VERIFICATION.md, confirming the document is unchanged since that cycle). Extracted page 3 (the annex, printed \"Form PR 008_1\" / \"Page 1\" of its own footer numbering) using pdfjs-dist's getAnnotations({intent:'display'}) for the 32 AcroForm widgets, cross-checked against getTextContent()'s bilingual Khmer/English text layer, and additionally rendered the page to a PNG (pdfjs-dist + the canvas npm package, both reused from prior cycles' scratch installs at /tmp/node_modules) to visually confirm the table layout beyond what the raw text stream's line-grouping alone could disambiguate — the text extraction had merged two separate printed labels (\"12\", the last row's own number, and \"Total\", the following summary line's label) onto what looked like a single garbled line, and the rendered image resolved this unambiguously as two distinct rows: 12 ordinary numbered activity rows, then a separate Total line below them.\n\nField mapping: the annex repeats the main return's own taxpayer-identification header (TIN — same 4-char-prefix + 9-digit two-box format, widgets Text2/Text3; enterprise name, Text4; enterprise name in Latin script, Text5) and then provides 12 further business-activity/tax-amount row pairs (widgets Text36-Text59), a Total field (Text60), and its own date field (Text61/Text62/Text63, DD/MM/YYYY, matching the main return's own three-box date-field convention). Because the main return's own four rows are documented (in that schema's own field descriptions) as covering business activities 1-4, and this annex is filed only as a supplement to, not a replacement for, the main return whenever a fifth activity exists (\"please fill additional form PR 008_1\", printed on the main return's own page 1), this schema names its own row fields businessActivity5...businessActivity16 to continue that numbering at the enterprise level, rather than reusing the annex sheet's own independent 1-12 row labels — each field's own sourceRef and description discloses the annex's own printed row number alongside the enterprise-level activity number, so a consumer can still match a field back to the physical form unambiguously. Only the first row (businessActivity5Description/TaxAmount) is required, on the reasoning that this annex would not exist for a filer without a fifth activity; rows 6-16 are optional, matching the main return's own required/optional split for its rows 2-4. The Total field (additionalActivitiesSubtotal) is modelled as this annex's own subtotal across its 12 rows only, explicitly distinguished in its description from the main return's own patentTaxSubtotal field, which sums across all declared activities including these — the two are not the same figure, and the source PDF gives no explicit formula tying them together beyond the general expectation that the main return's subtotal is the grand total. No submission was made and no live tax.gov.kh account was created or required to author this schema."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-17"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxIdentificationNumber",
      "label": "Tax Identification Number (TIN)",
      "type": "string",
      "required": true,
      "classification": "sensitive-pii",
      "description": "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.",
      "sourceRef": "Header, widgets Text2 (4-char)/Text3 (9-digit)",
      "validation": {
        "pattern": "^[A-Za-z0-9]{4}[0-9]{9}$",
        "maxLength": 13
      }
    },
    {
      "name": "enterpriseName",
      "label": "Name of enterprise",
      "type": "string",
      "required": true,
      "description": "The registered name of the enterprise filing this annex. Repeated from the main return (kh/gdt/patent-tax-return).",
      "sourceRef": "Header, widget Text4",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "enterpriseNameLatin",
      "label": "Name of enterprise in Latin",
      "type": "string",
      "required": true,
      "description": "The enterprise's registered name transliterated into Latin script. Repeated from the main return (kh/gdt/patent-tax-return).",
      "sourceRef": "Header, widget Text5",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "businessActivity5Description",
      "label": "Business activity (1)",
      "type": "string",
      "required": true,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 1, widget Text36",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "businessActivity5TaxAmount",
      "label": "Patent tax payable (1)",
      "type": "number",
      "required": true,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 1, widget Text37",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "businessActivity6Description",
      "label": "Business activity (2)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 2, widget Text38",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "businessActivity6TaxAmount",
      "label": "Patent tax payable (2)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 2, widget Text39",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "businessActivity7Description",
      "label": "Business activity (3)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 3, widget Text40",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "businessActivity7TaxAmount",
      "label": "Patent tax payable (3)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 3, widget Text41",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "businessActivity8Description",
      "label": "Business activity (4)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 4, widget Text42",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "businessActivity8TaxAmount",
      "label": "Patent tax payable (4)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 4, widget Text43",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "businessActivity9Description",
      "label": "Business activity (5)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 5, widget Text44",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "businessActivity9TaxAmount",
      "label": "Patent tax payable (5)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 5, widget Text45",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "businessActivity10Description",
      "label": "Business activity (6)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 6, widget Text46",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "businessActivity10TaxAmount",
      "label": "Patent tax payable (6)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 6, widget Text47",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "businessActivity11Description",
      "label": "Business activity (7)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 7, widget Text48",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "businessActivity11TaxAmount",
      "label": "Patent tax payable (7)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 7, widget Text49",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "businessActivity12Description",
      "label": "Business activity (8)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 8, widget Text50",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "businessActivity12TaxAmount",
      "label": "Patent tax payable (8)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 8, widget Text51",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "businessActivity13Description",
      "label": "Business activity (9)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 9, widget Text52",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "businessActivity13TaxAmount",
      "label": "Patent tax payable (9)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 9, widget Text53",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "businessActivity14Description",
      "label": "Business activity (10)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 10, widget Text54",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "businessActivity14TaxAmount",
      "label": "Patent tax payable (10)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 10, widget Text55",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "businessActivity15Description",
      "label": "Business activity (11)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 11, widget Text56",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "businessActivity15TaxAmount",
      "label": "Patent tax payable (11)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 11, widget Text57",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "businessActivity16Description",
      "label": "Business activity (12)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 12, widget Text58",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "businessActivity16TaxAmount",
      "label": "Patent tax payable (12)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Business activities table, annex row 12, widget Text59",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "additionalActivitiesSubtotal",
      "label": "Total",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Widget Text60",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "declarationDate",
      "label": "Date",
      "type": "date",
      "required": true,
      "description": "Date this annex is signed and filed, alongside the main return.",
      "sourceRef": "Widgets Text61/Text62/Text63 (DD/MM/YYYY)"
    }
  ]
}