2017 ud¾;= úNd.fhA isg n,meje;Afjk

fjkiAlï

(wOHhk .%kA:h i|yd ixfYdAOk)

KE3 Part A:Fundamentals of Taxation

Executive Level

1. KE3 úIh ks¾foAYfhA nr;eîï i|yd ixfYdAOk

úIh ks¾foAY jHqyh

iv KE3 Fundamentals of Taxation

nr ;eîu

m<uq fldgi - nÿlrKfha uQ,sldx.

1. nÿlrKh ye¢kaùu

2. jdisl mqoa.,fhl=f.a wdodhï nÿ ne¢hdj 20%

3. iud.ï nÿlrKh ye¢kaùu

4. uQ,sl nÿ mßmd,kh yd nÿ f.ùu 5%

5 jHdmdrhla úiska f.úh hq;= nÿ 5%

fojk fldgi - kS;sfha uQ,sldx.

1. 5%

2.

3.

4. .kqfokq l< yels ,shú,s ̂ uQ,sl oekqu& 5%

5.

lïlre kS;sh 5%

5%

15%

15%

8%

8%

4%

6.

7.

ó,. msgqj, my; i|ykA úIh ks¾foAYfhA nr;eîïj, fjkiAlï ms,sn| wjOdkh fhduq lrkAk'

viii msgqj - A 1 nÿlrKh ye¢kaùu

2 % lA jQ úIh ks¾foAYfhA nr;eîu 5 % lA f,i fjkiA lr we;'

xi msgqj - A 3 iud.ï nÿlrKh ye¢kaùu

8 % lA jQ úIh ks¾foAYfhA nr;eîu 15 % lA f,i fjkiA lr we;'

Y%S

m%Odk úIh ks¾foaY tallh

viii bf.kqï M,

bf.kqï M,

A1. nÿlrKh ye`Èkaùu

( úIh ks¾foaYfhys nr ;eîu - 5 %)oekqï ixrplh ±kqï

mßudKh

±kqï ls%hdj,sh

bf.kqï M,h mßÉfþoh

1'1 nÿlrKfha ld¾hhka

iy uQ,O¾u

;;H oekqu u;l ;nd .ekSu 1'1'1 nÿlrKfha wd¾Ól iy idudÔh wruqKq i`oyka lsÍu'

1'1'2 nÿlrKfha uQ,O¾u iy iDcq nÿ iy jl% nÿj, fjki i`oyka

lsÍu'

1

1'2 Y%S ,xldfõ nÿ l%uh ;;H oekqu u;l ;nd .ekSu 1'2'1 Y%S ,xldfõ nÿ wêldÍkaj, ld¾hNdrhka i`oyka lsÍu ^foaYSh

wdodhï fomd¾;fïka;=j" m<d;a wdodhï fomd¾;fïka;=" f¾.=

fomd¾;fïka;=j" iqrdnÿ fomd¾;fïka;=j&'

1'2'2 my; oelafjk Y%S ,xldfõ m%Odk nÿ y`ÿkd .ekSu ^wdodhï noao"

tl;= l< w.h u; noao" cd;sh f.dvke.Sfï noao" wd¾Ól fiajd

.dia;=j" uqoaor .dia;=" fldgia yqjudre .dia;=j" iqrdnÿ yd wdkhk

nÿ&'

1

fuu úIh ks¾foAYh ;=,skA Y%S ,xld jr,;a .KldêldÍ wdh;kh n,dfmdfrd;A;= jk bf.kqï M, bosß msgqj, olAjd we;'wOHhk

.%kA:fha wod, mßÉfþo j,ska wdjrKh jk mßos tu bf.kqï M, wka;Ar.; ù we;'

3. bf.kqï M, i|yd ixfYdAOk

.Kkh lsÍu'

15

A 3.