From 27f6b733d7836325023dfa709dafe0d784979f09 Mon Sep 17 00:00:00 2001
From: Simon Whitehouse <1718090+siwhitehouse@users.noreply.github.com>
Date: Thu, 26 Feb 2026 14:49:06 +0000
Subject: [PATCH 1/3] Create kh-tin

Create a new list for Tax Identifier Numbers issued by the General Department of Taxation in Cambodia
---
 lists/kh-tin | 52 ++++++++++++++++++++++++++++++++++++++++++++++++++++
 1 file changed, 52 insertions(+)
 create mode 100644 lists/kh-tin

diff --git a/lists/kh-tin b/lists/kh-tin
new file mode 100644
index 00000000..6a73c854
--- /dev/null
+++ b/lists/kh-tin
@@ -0,0 +1,52 @@
+{
+  "name": {
+    "en": "Cambodia Tax Identification Number",
+    "local": ""
+  },
+  "url": "https://www.tax.gov.kh/en/",
+  "description": {
+    "en": "The Tax Identification Number (TIN) is issued by the General Department of Taxation in Cambodia. All tax paying entities, including companies, NGOs, and other organisations with legal personality, are required to obtain a TIN, which is unique to the entity or person and persists over time. These identifiers can therefore be reliably used as identifiers in open data publications. \nIdentifiers are formed using one letter + a twelve-digit code (e.g., L00X-XXXXXXXXX). \n\nStructure: \nL00: Standard prefix (may vary depending on registration system) \nX: Indicates the registration type/source (e.g., G for general) \nXXXXXXXXXXX: Unique 11-digit numeric sequence assigned to the taxpayer \n\nThere is no online register."
+  },
+  "coverage": [
+    "KH"
+  ],
+  "subnationalCoverage": [],
+  "structure": [
+    "company",
+    "charity"
+  ],
+  "sector": [],
+  "code": "KH-TIN",
+  "confirmed": true,
+  "deprecated": false,
+  "listType": "primary",
+  "access": {
+    "availableOnline": false,
+    "onlineAccessDetails": null,
+    "publicDatabase": "",
+    "guidanceOnLocatingIds": "TINs are assigned upon registration with the General Department of Taxation. They are displayed on business registration certificates and other legal documents.",
+    "exampleIdentifiers": "",
+    "languages": [
+      "kh",
+      "en"
+    ]
+  },
+  "data": {
+    "availability": [
+      "data_not_available"
+    ],
+    "dataAccessDetails": "",
+    "features": [],
+    "licenseStatus": "no_license",
+    "licenseDetails": ""
+  },
+  "meta": {
+    "source": "Desk research",
+    "lastUpdated": "2026-02-26"
+  },
+  "links": {
+    "opencorporates": "",
+    "wikipedia": ""
+  },
+  "formerPrefixes": []
+}

From 08f0795b61dc60e1de797bf34cb7dfdf3ac53534 Mon Sep 17 00:00:00 2001
From: Simon Whitehouse <1718090+siwhitehouse@users.noreply.github.com>
Date: Thu, 26 Feb 2026 14:55:07 +0000
Subject: [PATCH 2/3] Rename lists/kh-tin to lists/kh/kh-tin

Move file to correct directory
---
 lists/{ => kh}/kh-tin | 0
 1 file changed, 0 insertions(+), 0 deletions(-)
 rename lists/{ => kh}/kh-tin (100%)

diff --git a/lists/kh-tin b/lists/kh/kh-tin
similarity index 100%
rename from lists/kh-tin
rename to lists/kh/kh-tin

From bdf2d9ad60831007cfed737b97d1631b221299e1 Mon Sep 17 00:00:00 2001
From: Simon Whitehouse <1718090+siwhitehouse@users.noreply.github.com>
Date: Fri, 27 Feb 2026 08:07:42 +0000
Subject: [PATCH 3/3] Update kh-tin

Correcting listType to Secondary
---
 lists/kh/kh-tin | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/lists/kh/kh-tin b/lists/kh/kh-tin
index 6a73c854..b7b5b7ab 100644
--- a/lists/kh/kh-tin
+++ b/lists/kh/kh-tin
@@ -19,7 +19,7 @@
   "code": "KH-TIN",
   "confirmed": true,
   "deprecated": false,
-  "listType": "primary",
+  "listType": "secondary",
   "access": {
     "availableOnline": false,
     "onlineAccessDetails": null,