{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "kh/gdt/withholding-tax-return",
  "version": "1.0.0",
  "title": "Cambodia Return for Withholding Tax (Form WT 03)",
  "description": "File Cambodia's monthly Withholding Tax return with the General Department of Taxation (GDT), per Form WT 03 (\"Return for Withholding Tax\", Articles 25 \"New\", 26 \"New\" and 31 \"New\" of the Law on Taxation). Withholding Tax is Cambodia's tax withheld at source by an enterprise on certain payments it makes, declared and paid monthly, computed separately for payments to resident taxpayers (Article 25: services/royalty/mineral-interest income and interest at 15%, interest to fixed-term depositors at 6%, interest to non-fixed-term savers at 4%, and rental/lease of movable and immovable property at 10%) and payments to non-resident taxpayers (Article 26: interest, royalty/rental/property income, management/technical service fees, and dividends, all at a flat 14%). It is a companion sibling to the already-published kh/gdt/monthly-vat-return, kh/gdt/monthly-tax-declaration, kh/gdt/patent-tax-return, and kh/gdt/tax-on-salary-return schemas, all on the same unauthenticated tax.gov.kh channel and sharing the same taxpayer-identification header layout as kh/gdt/monthly-vat-return. This schema models the return's own page 1 in full: the filing period, taxpayer identification and address, Section I (Withholding Tax on Resident Taxpayers, five payment-category rows plus their own Total row), Section II (Withholding Tax on Non-Resident Taxpayers, four payment-category rows plus their own Total row), and the filing declaration (place, date). Out of scope, and disclosed rather than silently omitted: the form's own page 2, a per-recipient \"Details\" schedule (recipient name, object of payment, invoice/payment-note number, amount before tax withheld, tax rate, and withholding tax for each individual resident and non-resident payment) that the form's own instruction says to continue onto separate sheets when space is insufficient — a supporting annex to, not a required part of, the page-1 return this schema models, the same treatment this registry gave kh/gdt/monthly-vat-return's own page-2 invoice-level annex, kh/gdt/patent-tax-return's page-3 continuation annex, and kh/gdt/tax-on-salary-return's own page-2 per-employee annex. 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/79b80c34-ede2-4794-b36a-329969debb2c",
    "retrievedAt": "2026-07-17",
    "documentRef": "Form WT 03 — Return for Withholding Tax"
  },
  "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-3440, closing out the last of three sibling standalone tax-return candidates the GOV-3417 cycle (2026-07-16) had explicitly sized/screened on tax.gov.kh's 'MONTHLY TAX RETURN FORM' listing as ready-to-scope backlog but left unauthored: Withholding Tax (Form WT 03, 327 widgets, this schema), Tax on Salary (Form TOS 01, 292 widgets, authored in GOV-3433), and Patent Tax (Form PR 008, 80 widgets, authored in GOV-3426). Cambodia's other four verticals (DMV, Passport, Visa, National ID) were re-confirmed weak/dead in the GOV-3410 cycle and not re-screened this cycle. Re-fetched tax.gov.kh's own document-form listing (https://www.tax.gov.kh/en/document-form/page/3, HTTP 200, plain unauthenticated curl with a standard desktop User-Agent) and located the entry 'Return for Withholding Tax- Form WT 03' under its 'MONTHLY TAX RETURN FORM' category, the same category and listing page as the already-published kh/gdt siblings. Applied the forward-search-from-title convention GOV-3417 established to avoid the listing page's own off-by-one previous-row-link bug: the title sits inside a <script type=\"application/ld+json\"> block immediately preceding that row's own table row and download link, so searching forward (not backward) from the title's string position finds the correct <a href>. File identity: genuine AcroForm PDF (%PDF-1.6 header), 1,237,640 bytes, sha256:e5e79c7270d04f0ae1e24859c887fc53ad469ada95014975366b26d1c8d72bf. Extraction method: pdfjs-dist@3 (installed standalone in a scratch directory for extraction only, not added as a repository dependency), using getAnnotations() merged by per-page x/y position with getTextContent()'s bilingual Khmer/English text layer, since the source form is genuinely bilingual (a clean parallel English caption sits beside every Khmer label) and every field's label in this schema uses that English caption. Confirmed 68 widgets on page 1 and 259 on page 2 (327 total, matching the GOV-3417 scouting figure exactly). Every one of page 1's 68 widgets has fieldType 'Tx' (plain text) — like sibling kh/gdt/tax-on-salary-return, this form has no checkbox/radio widgets at all, confirmed by scanning every extracted widget's fieldType. Every one of page 1's 68 widget names is unique (no shared/reused field-name collisions), so every field below maps to exactly one widget, or (for the header period/TIN/declaration-date blocks) to a small group of same-purpose widgets collapsed into one logical field, reusing the exact per-character-comb-field collapsing precedent and the exact field names this registry's kh/gdt siblings already established for this shared header layout: 001_DD/001_MM/001_YYYY into periodFromDate; 002_DD/002_MM/002_YYYY into periodToDate; the 9 single-digit TIN_011-TIN_091 comb boxes (maxLen: 1 confirmed on each) into taxIdentificationNumber; and the 8 single-digit D12/D13/M12/M13/Y12-Y15 comb boxes into filedDate. Table (Section I and Section II) numeric/text fields are each a single dedicated widget with no comb-splitting, so each maps one-to-one to its own field. Disclosed widget-numbering quirk: the source PDF's own internal widget names for the table rows skip from Amount6/Withholding6/Remarks6 (Section I's own Total row) directly to Amount8/Withholding8/Remarks8 (Section II's first payment-category row) — there is no Amount7/Withholding7/Remarks7 widget anywhere in the extracted annotation list for either page, confirmed by grouping all 68 page-1 widgets by name; this is a gap in the source form's own internal numbering, not a modelling omission, and every row's field content was independently confirmed against the page's own printed English captions and rate percentages via the bilingual text layer rather than inferred from the widget name alone. Each row's own tax-rate percentage (15%/15%/6%/4%/10% for Section I; a flat 14% for every Section II row) is a static printed label with no backing widget, so it is documented in each field's own description rather than modelled as a separate input field. The source form's own footnote ('Point 3 and 4 are the payment of interest by domestic banks and saving institutions to their clients that have deposit or saving accounts') scopes Section I rows 3 and 4 specifically to domestic-bank/savings-institution payers, documented in those two rows' field descriptions. 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": "periodFromDate",
      "label": "Period covered by this return — From (DD/MM/YYYY)",
      "type": "date",
      "required": true,
      "description": "First day of the period covered by this return.",
      "sourceRef": "Section 01, widgets 001_DD/001_MM/001_YYYY"
    },
    {
      "name": "periodToDate",
      "label": "Period covered by this return — To (DD/MM/YYYY)",
      "type": "date",
      "required": true,
      "description": "Last day of the period covered by this return.",
      "sourceRef": "Section 01, widgets 002_DD/002_MM/002_YYYY"
    },
    {
      "name": "taxIdentificationNumber",
      "label": "TIN",
      "type": "string",
      "required": true,
      "description": "The enterprise's 9-digit Tax Identification Number.",
      "sourceRef": "Section 02, widgets TIN_011-TIN_091",
      "classification": "sensitive-pii",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "enterpriseName",
      "label": "Name of Enterprise",
      "type": "string",
      "required": true,
      "description": "The registered name of the enterprise filing this return.",
      "sourceRef": "Section 03, widget \"Name of Enterprise_001\"",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "businessActivities",
      "label": "Business Activities",
      "type": "string",
      "required": true,
      "description": "Description of the enterprise's business activities.",
      "sourceRef": "widget \"Business Activities_001\"",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "addressHouseNumber",
      "label": "Address: No",
      "type": "string",
      "required": true,
      "description": "House or building number of the enterprise's address.",
      "sourceRef": "widget \"House No_001\"",
      "validation": {
        "minLength": 1,
        "maxLength": 100
      }
    },
    {
      "name": "addressStreet",
      "label": "Street",
      "type": "string",
      "required": true,
      "description": "Street of the enterprise's address.",
      "sourceRef": "widget \"Street_001\"",
      "validation": {
        "minLength": 1,
        "maxLength": 200
      }
    },
    {
      "name": "addressGroup",
      "label": "Group",
      "type": "string",
      "required": true,
      "description": "Group (Krom) of the enterprise's address.",
      "sourceRef": "widget \"group\"",
      "validation": {
        "minLength": 1,
        "maxLength": 100
      }
    },
    {
      "name": "addressVillage",
      "label": "Village",
      "type": "string",
      "required": true,
      "description": "Village of the enterprise's address.",
      "sourceRef": "widget \"village\"",
      "validation": {
        "minLength": 1,
        "maxLength": 100
      }
    },
    {
      "name": "addressSangkat",
      "label": "Sangkat",
      "type": "string",
      "required": true,
      "description": "Sangkat (commune) of the enterprise's address.",
      "sourceRef": "widget \"Sangkat_001\"",
      "validation": {
        "minLength": 1,
        "maxLength": 100
      }
    },
    {
      "name": "addressDistrict",
      "label": "District",
      "type": "string",
      "required": true,
      "description": "District (Khan) of the enterprise's address.",
      "sourceRef": "widget \"Khann_001\"",
      "validation": {
        "minLength": 1,
        "maxLength": 100
      }
    },
    {
      "name": "addressMunicipality",
      "label": "Municipality",
      "type": "string",
      "required": true,
      "description": "Municipality/province of the enterprise's address.",
      "sourceRef": "widget \"Municipality_001\"",
      "validation": {
        "minLength": 1,
        "maxLength": 100
      }
    },
    {
      "name": "faxOrPhone",
      "label": "Fax/Phone",
      "type": "string",
      "required": true,
      "description": "Fax or telephone number for the enterprise.",
      "sourceRef": "widget \"Fax/Phone_001\"",
      "classification": "pii",
      "validation": {
        "minLength": 1,
        "maxLength": 30
      }
    },
    {
      "name": "email",
      "label": "E-mail",
      "type": "string",
      "required": true,
      "description": "Email address for the enterprise.",
      "sourceRef": "widget \"Email_001\"",
      "classification": "pii",
      "validation": {
        "pattern": "^[^@\\s]+@[^@\\s]+\\.[^@\\s]+$",
        "maxLength": 200
      }
    },
    {
      "name": "residentServicesRoyaltyMineralsInterestAmount",
      "label": "Amount to be Paid — Performance of Services, Royalty for Intangibles, Interests in Minerals",
      "type": "number",
      "required": false,
      "description": "Amount to be paid, before tax, for performance of services, royalty for intangibles, or interest in minerals paid to a resident taxpayer, in Cambodian riel (KHR). Taxed at the fixed 15% rate (D = B x C).",
      "sourceRef": "Section I, row 1, widget \"Amount1\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "residentServicesRoyaltyMineralsInterestWithholding",
      "label": "Withholding Tax — Performance of Services, Royalty for Intangibles, Interests in Minerals",
      "type": "number",
      "required": false,
      "description": "Withholding tax due on performance of services, royalty for intangibles, or interest in minerals paid to a resident taxpayer, at the fixed 15% rate.",
      "sourceRef": "Section I, row 1, widget \"Withholding1\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "residentServicesRoyaltyMineralsInterestRemarks",
      "label": "Remarks — Performance of Services, Royalty for Intangibles, Interests in Minerals",
      "type": "string",
      "required": false,
      "description": "Free-text remarks for this row.",
      "sourceRef": "Section I, row 1, widget \"Remarks1\"",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "residentNonBankInterestAmount",
      "label": "Amount to be Paid — Payment of Interest to Non-Bank or Saving Institution Taxpayers",
      "type": "number",
      "required": false,
      "description": "Amount to be paid, before tax, as interest to a resident taxpayer that is not a bank or savings institution, in Cambodian riel (KHR). Taxed at the fixed 15% rate (D = B x C).",
      "sourceRef": "Section I, row 2, widget \"Amount2\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "residentNonBankInterestWithholding",
      "label": "Withholding Tax — Payment of Interest to Non-Bank or Saving Institution Taxpayers",
      "type": "number",
      "required": false,
      "description": "Withholding tax due on interest paid to a resident taxpayer that is not a bank or savings institution, at the fixed 15% rate.",
      "sourceRef": "Section I, row 2, widget \"Withholding2\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "residentNonBankInterestRemarks",
      "label": "Remarks — Payment of Interest to Non-Bank or Saving Institution Taxpayers",
      "type": "string",
      "required": false,
      "description": "Free-text remarks for this row.",
      "sourceRef": "Section I, row 2, widget \"Remarks2\"",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "residentFixedTermDepositInterestAmount",
      "label": "Amount to be Paid — Payment of Interest to Taxpayers who have Fixed Term Deposit Accounts",
      "type": "number",
      "required": false,
      "description": "Amount to be paid, before tax, as interest to a resident taxpayer holding a fixed-term deposit account, in Cambodian riel (KHR). Taxed at the fixed 6% rate (D = B x C). Per the form's own footnote, this row applies specifically to interest paid by domestic banks and savings institutions to their own depositor clients.",
      "sourceRef": "Section I, row 3, widget \"Amount3\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "residentFixedTermDepositInterestWithholding",
      "label": "Withholding Tax — Payment of Interest to Taxpayers who have Fixed Term Deposit Accounts",
      "type": "number",
      "required": false,
      "description": "Withholding tax due on interest paid to a resident taxpayer holding a fixed-term deposit account, at the fixed 6% rate.",
      "sourceRef": "Section I, row 3, widget \"Withholding3\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "residentFixedTermDepositInterestRemarks",
      "label": "Remarks — Payment of Interest to Taxpayers who have Fixed Term Deposit Accounts",
      "type": "string",
      "required": false,
      "description": "Free-text remarks for this row.",
      "sourceRef": "Section I, row 3, widget \"Remarks3\"",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "residentNonFixedTermSavingInterestAmount",
      "label": "Amount to be Paid — Payment of Interest to Taxpayers who have Non-Fixed Term Saving Accounts",
      "type": "number",
      "required": false,
      "description": "Amount to be paid, before tax, as interest to a resident taxpayer holding a non-fixed-term saving account, in Cambodian riel (KHR). Taxed at the fixed 4% rate (D = B x C). Per the form's own footnote, this row applies specifically to interest paid by domestic banks and savings institutions to their own depositor clients.",
      "sourceRef": "Section I, row 4, widget \"Amount4\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "residentNonFixedTermSavingInterestWithholding",
      "label": "Withholding Tax — Payment of Interest to Taxpayers who have Non-Fixed Term Saving Accounts",
      "type": "number",
      "required": false,
      "description": "Withholding tax due on interest paid to a resident taxpayer holding a non-fixed-term saving account, at the fixed 4% rate.",
      "sourceRef": "Section I, row 4, widget \"Withholding4\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "residentNonFixedTermSavingInterestRemarks",
      "label": "Remarks — Payment of Interest to Taxpayers who have Non-Fixed Term Saving Accounts",
      "type": "string",
      "required": false,
      "description": "Free-text remarks for this row.",
      "sourceRef": "Section I, row 4, widget \"Remarks4\"",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "residentRentalLeasePropertyAmount",
      "label": "Amount to be Paid — Payment of Rental/Lease of Movable and Immovable Property",
      "type": "number",
      "required": false,
      "description": "Amount to be paid, before tax, for rental or lease of movable and immovable property paid to a resident taxpayer, in Cambodian riel (KHR). Taxed at the fixed 10% rate (D = B x C).",
      "sourceRef": "Section I, row 5, widget \"Amount5\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "residentRentalLeasePropertyWithholding",
      "label": "Withholding Tax — Payment of Rental/Lease of Movable and Immovable Property",
      "type": "number",
      "required": false,
      "description": "Withholding tax due on rental or lease of movable and immovable property paid to a resident taxpayer, at the fixed 10% rate.",
      "sourceRef": "Section I, row 5, widget \"Withholding5\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "residentRentalLeasePropertyRemarks",
      "label": "Remarks — Payment of Rental/Lease of Movable and Immovable Property",
      "type": "string",
      "required": false,
      "description": "Free-text remarks for this row.",
      "sourceRef": "Section I, row 5, widget \"Remarks5\"",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "residentWithholdingTotalAmount",
      "label": "Total Amount to be Paid — Withholding Tax on Resident Taxpayers",
      "type": "number",
      "required": true,
      "description": "Total amount to be paid, before tax, across all Section I (Withholding Tax on Resident Taxpayers) rows.",
      "sourceRef": "Section I, Total row, widget \"Amount6\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "residentWithholdingTotalWithholding",
      "label": "Total Withholding Tax — Withholding Tax on Resident Taxpayers",
      "type": "number",
      "required": true,
      "description": "Total withholding tax due across all Section I (Withholding Tax on Resident Taxpayers) rows.",
      "sourceRef": "Section I, Total row, widget \"Withholding6\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "residentWithholdingTotalRemarks",
      "label": "Remarks — Total, Withholding Tax on Resident Taxpayers",
      "type": "string",
      "required": false,
      "description": "Free-text remarks for the Section I Total row.",
      "sourceRef": "Section I, Total row, widget \"Remarks6\"",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "nonResidentInterestAmount",
      "label": "Amount to be Paid — Payment of Interest",
      "type": "number",
      "required": false,
      "description": "Amount to be paid, before tax, as interest paid to a non-resident taxpayer, in Cambodian riel (KHR). Taxed at the fixed 14% rate (G = E x F).",
      "sourceRef": "Section II, row 1, widget \"Amount8\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nonResidentInterestWithholding",
      "label": "Withholding Tax — Payment of Interest",
      "type": "number",
      "required": false,
      "description": "Withholding tax due on interest paid to a non-resident taxpayer, at the fixed 14% rate.",
      "sourceRef": "Section II, row 1, widget \"Withholding8\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nonResidentInterestRemarks",
      "label": "Remarks — Payment of Interest",
      "type": "string",
      "required": false,
      "description": "Free-text remarks for this row.",
      "sourceRef": "Section II, row 1, widget \"Remarks8\"",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "nonResidentRoyaltyRentalPropertyIncomeAmount",
      "label": "Amount to be Paid — Payment of Royalty, Rental/Leasing, and Income related to the use of Property",
      "type": "number",
      "required": false,
      "description": "Amount to be paid, before tax, as royalty, rental/leasing payment, or income related to the use of property paid to a non-resident taxpayer, in Cambodian riel (KHR). Taxed at the fixed 14% rate (G = E x F).",
      "sourceRef": "Section II, row 2, widget \"Amount9\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nonResidentRoyaltyRentalPropertyIncomeWithholding",
      "label": "Withholding Tax — Payment of Royalty, Rental/Leasing, and Income related to the use of Property",
      "type": "number",
      "required": false,
      "description": "Withholding tax due on royalty, rental/leasing payment, or income related to the use of property paid to a non-resident taxpayer, at the fixed 14% rate.",
      "sourceRef": "Section II, row 2, widget \"Withholding9\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nonResidentRoyaltyRentalPropertyIncomeRemarks",
      "label": "Remarks — Payment of Royalty, Rental/Leasing, and Income related to the use of Property",
      "type": "string",
      "required": false,
      "description": "Free-text remarks for this row.",
      "sourceRef": "Section II, row 2, widget \"Remarks9\"",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "nonResidentManagementTechnicalFeeAmount",
      "label": "Amount to be Paid — Payment of Management Fee and Technical Services",
      "type": "number",
      "required": false,
      "description": "Amount to be paid, before tax, for management fees or technical services paid to a non-resident taxpayer, in Cambodian riel (KHR). Taxed at the fixed 14% rate (G = E x F).",
      "sourceRef": "Section II, row 3, widget \"Amount10\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nonResidentManagementTechnicalFeeWithholding",
      "label": "Withholding Tax — Payment of Management Fee and Technical Services",
      "type": "number",
      "required": false,
      "description": "Withholding tax due on management fees or technical services paid to a non-resident taxpayer, at the fixed 14% rate.",
      "sourceRef": "Section II, row 3, widget \"Withholding10\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nonResidentManagementTechnicalFeeRemarks",
      "label": "Remarks — Payment of Management Fee and Technical Services",
      "type": "string",
      "required": false,
      "description": "Free-text remarks for this row.",
      "sourceRef": "Section II, row 3, widget \"Remarks10\"",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "nonResidentDividendAmount",
      "label": "Amount to be Paid — Payment of Dividend",
      "type": "number",
      "required": false,
      "description": "Amount to be paid, before tax, as a dividend paid to a non-resident taxpayer, in Cambodian riel (KHR). Taxed at the fixed 14% rate (G = E x F).",
      "sourceRef": "Section II, row 4, widget \"Amount11\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nonResidentDividendWithholding",
      "label": "Withholding Tax — Payment of Dividend",
      "type": "number",
      "required": false,
      "description": "Withholding tax due on a dividend paid to a non-resident taxpayer, at the fixed 14% rate.",
      "sourceRef": "Section II, row 4, widget \"Withholding11\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nonResidentDividendRemarks",
      "label": "Remarks — Payment of Dividend",
      "type": "string",
      "required": false,
      "description": "Free-text remarks for this row.",
      "sourceRef": "Section II, row 4, widget \"Remarks11\"",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "nonResidentWithholdingTotalAmount",
      "label": "Total Amount to be Paid — Withholding Tax on Non-Resident Taxpayers",
      "type": "number",
      "required": true,
      "description": "Total amount to be paid, before tax, across all Section II (Withholding Tax on Non-Resident Taxpayers) rows.",
      "sourceRef": "Section II, Total row, widget \"Amount12\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nonResidentWithholdingTotalWithholding",
      "label": "Total Withholding Tax — Withholding Tax on Non-Resident Taxpayers",
      "type": "number",
      "required": true,
      "description": "Total withholding tax due across all Section II (Withholding Tax on Non-Resident Taxpayers) rows.",
      "sourceRef": "Section II, Total row, widget \"Withholding12\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nonResidentWithholdingTotalRemarks",
      "label": "Remarks — Total, Withholding Tax on Non-Resident Taxpayers",
      "type": "string",
      "required": false,
      "description": "Free-text remarks for the Section II Total row.",
      "sourceRef": "Section II, Total row, widget \"Remarks12\"",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "filedAtPlace",
      "label": "Made at",
      "type": "string",
      "required": true,
      "description": "Place where this return is filed.",
      "sourceRef": "Declaration, widget \"Made at 12\"",
      "validation": {
        "minLength": 1,
        "maxLength": 200
      }
    },
    {
      "name": "filedDate",
      "label": "Filed in — Date (DD/MM/YYYY)",
      "type": "date",
      "required": true,
      "description": "Date this return is filed and signed by the Director/Manager/Owner of the enterprise.",
      "sourceRef": "Declaration, widgets D12/D13 (day), M12/M13 (month), Y12/Y13/Y14/Y15 (year) — each a single-character comb box, collapsed into one logical date field"
    }
  ]
}