kamal adeni-taxability of freight charges in supply chain management
TRANSCRIPT
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8/8/2019 Kamal Adeni-Taxability of Freight Charges in Supply Chain Management
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C|
Gjkjh Jmenl
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Ln}somu`}lon| Yl}a }ae Ln}esne} jp j bsjkeyosg bos eqtjnmlni ln}o
ney kjsge}p jnm sej`alni ney `up}okesp( kuh}lp}j}e
`okkes`e ajp ce`oke j sejhl}| bos }sjml}lonjh csl`gjnm kos}js p}osep. ]alp ajp sjlpem kjn| lppuep ln }aejsej ob }jq okthljn`e.
| One jsej( }aj} lp `okkonh| oreshoogem lp }ae
]jqjclhl}| ob `ajsiep bos palttlni l}ekp tus`ajpem(`okkonh| sebessem }o jp bselia} os }sjnptos}j}lon`ajsiep.
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Ln}somu`}lon| ]ae menpl}| ob }sj`glni }ae rjsloup }jq suhep lp }lke
`onpuklni jnm jn essos ln klpln}estse}lni }ae pjhep
}jq suhep ouhm hejm }o plinlbl`jn} juml} eqtopuse.| ]aesebose( j bey `su`ljh jsejp paouhm ce eqjklnem
`jsebuhh| yaen jmmsepplni }ae lppue ob pjhep }jq onbselia} yao cejsp slpg ob hopp( yao lp tj|lni }ae
bselia} `ajsiep jnm }ae ke}aom ob lnrol`lni.
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Slpg Ob Hopp| ]l}he }sjnpbes jnm slpg ob hopp jse ob}en oreshoogem
yaen me}esklnlni }ae }jqjclhl}| ob bselia} `ajsiep.
| Bselia} lp `jh`uhj}em cjpem on rohuke cjpe( Pesrl`eRjhue cjpe( os Pjhep Rjhue cjpe.
| Ln j pjhep `on}sj`}( }ae }eskp paouhm ce res| `hejsh|meblnem jp }o yaen }ae }sjnpbes ob }l}he o``usp.
|Yaen pjhep `on}sj`}p os lnrol`ep jse plhen} seijsmlnipalttlni }eskp( }ae }sjnpj`}lon kj| ce serleyemunmes juml}.
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Slpg Ob Hopp| Unhepp }ae `on}sj`} }eskp jse `hejsh| meblnem juml}osp
jse hlgeh| }o kjge }alp jn juml} lppue( jppuklni bselia}
lp ln`humem ln }ae meblnl}lon ob tsl`e.| Ln `jpe }ae pjhe `on}j`} lp un`hejs( renmosp ylhh ce
sezulsem }o tsorlme mo`uken}j}lon ob }ae palttlni`on}sj`} os bj`e ajrlni }ae }sjnpj`}lon ln`humem ln }ae
jppeppken}.
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Slpg Ob Hopp| Bos eqjkthe( ln Nerjmj BOC mep}lnj}lon lp }jqjche jnm
BOC osliln lp non+}jqjche.
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Cjpem on }ae plhen} nj}use ob }ae pjhep `on}sj`} LbNerjmj lp `onmu`}lni jn juml}( }ae juml}osp kj|me}esklne }aj} }l}he }sjnpbessem yaen slpg }sjnpbessem.
| ]aesebose( bselia} `ajsiep bos }ae en}lse juml} teslomyouhm ce }jqjche. Aoyeres( }ae oktjn| ouhm ajre
ceen BOC osliln ln }ae `on}sj`}( ln yal`a BOC oslilnyouhm no} ce }jqjche ln Nerjmj. Ln }aj} `jpe( }l}he}sjnpbes }jgep on j yaohe ney kejnlni cjpem on }ae}esklnohoi| upem ln }ae pjhep `on}sj`}.
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Tj|ken} Ob Bselia} @ajsiep
| Jno}aes bj`}os }o onplmes lp }ae j`}ujh tj|ken} ob }aebselia} `ajsiep. Ienesjhh|( lb `up}okesp jse tj|lni bos
}ae bselia} `ajsiep( }l}he ylhh tjpp bsok }ae renmos }o}ae `okkon `jssles on se`elt} ob ioomp c| }ae`okkon `jssles. ]alp lp }sue eren }aouia }ae `up}okeslp tj|lni bos }ae bselia} jnm }ae renmos se}jlnp `on}sohun}lh }ae res| enm ob }ae mehlres| tso`epp.
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Tj|ken} ob Bselia} @ajsiep
| Bos eqjkthe( j renmos palttlni j unl} BOC osliln `jn`on}j`} }ae `okkon `jssles slia} ut un}lh mehlres| }o
}ae `up}okes jnm sezuep} }aj} }ae unl} no} cemehlresem.
| ]ae bohhoylni lhhup}sj}lonp paoy yaen }l}he }sjnpbespcjpem on }ae }eskp ob pjhe.
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:. BOC Osliln + Bselia} Tjlm c| Cu|es
:. Cu|es tj|p bselia} `ajsie3. Cu|es cejsp slpg0. Cu|es ajp oynespalt ln }sjnpl}=. Cu|es blhep `hjlk lb ioomp jse hop} os mjkjiem ln }sjnpl}.
Pehhes
@okkon @jssles
Cu|es
]l}he }sjnpbesp }oCu|es
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3. BOC Osliln + Bselia} Tjlm c| Pehhes
:. Pehhes tj|p bselia} `ajsie3. Cu|es cejsp slpg0. Cu|es ajp oynespalt ln }sjnpl}=. Cu|es blhep `hjlk lb ioomp jse hop} os mjkjiem ln }sjnpl}.
Pehhes
@okkon @jssles
Cu|es
]l}he }sjnpbesp }oCu|es
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0. BOC Mep}lnj}lon + Bselia} Tjlm c| Cu|es
:. Cu|es tj|p bselia} `ajsie3. Pehhes cejsp slpg0. Pehhes ajp oynespalt ln }sjnpl}=. Pehhes blhep hjlk lb ioomp jse hop} os mjkjiem ln }sjnpl}.
Pehhes
@okkon @jssles
Cu|es
Pehhes aohm ]l}heun}lh }sjnpbesp }o
Cu|es
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=. BOC Mep}lnj}lon + Bselia} Tjlm c| Pehhes
:. Pehhes tj|p bselia} `ajsie3. Pehhes cejsp slpg0. Pehhes ajp oynespalt ln }sjnpl}=. Pehhes blhep hjlk lb ioomp jse hop} os mjkjiem ln }sjnpl}.
Pehhes
@okkon @jssles
Cu|es
Pehhes aohm ]l}heun}lh }sjnpbesp }o
Cu|es
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Lnrol`lni Ke}aom| ]ae }jqjclhl}| ob bselia} jhpo metenmp on }ae lnrol`lni
ke}aom. Non}jqjche bselia} `ajsiep kup} ce
petjsj}eh| p}j}em on }ae lnrol`e. Lb j non}jqjche bselia}`ajsie lp cunmhem yl}a o}aes }jqjche `ajsiep on }aelnrol`e( l} lp pucfe`} }o }jq. ]ae kj}slq ln }ae neq} beyphlmep tsorlmep iulmjn`e seijsmlni }ae }jqjclhl}| obpetjsj}eh| p}j}em bselia} `ajsiep.
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Bselia} @okkon @jssles
!Palttem mlse`}h| }o tus`ajpes,P}j}ep BOC OSLILN(TJLM ]O
PEHHES
!Petjsj}eh| p}j}em onlnrol`e,
BOC
MEP]LNJ]LON.TJLM
]O PEHHES
!Petjsj}eh| p}j}em lnlnrol`e,
Jhjcjkj Non }jqjche Non }jqjche
Jslvonj Non }jqjche Non }jqjche
Jsgjnpjp ]jqjche ]jqjche
@jhlbosnlj Non }jqjche Non }jqjche@ohosjmo Non }jqjche Non }jqjche
@onne`}l`u} ]jqjche ]jqjche
Mlp}sl`} ob @ohukclj Non }jqjche ]jqjche
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Bselia} @okkon @jssles
!Palttem mlse`}h| }o tus`ajpes,P}j}ep BOC OSLILN(TJLM ]O
PEHHES
!Petjsj}eh| p}j}em onlnrol`e,
BOC
MEP]LNJ]LON.TJLM
]O PEHHES
!Petjsj}eh| p}j}em lnlnrol`e,
Bhoslmj Non }jqjche Non }jqjche
Ieosilj ]jqjche ]jqjche
Ajyjll ]jqjche ]jqjche
Lmjao Non }jqjche Non }jqjcheLhhlnolp Non }jqjche Non }jqjche
Lnmljnj ]jqjche ]jqjche
Loyj Non }jqjche Non }jqjche
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Bselia} @okkon @jssles
!Palttem mlse`}h| }o tus`ajpes,P}j}ep BOC OSLILN(TJLM ]O
PEHHES
!Petjsj}eh| p}j}em onlnrol`e,
BOC
MEP]LNJ]LON.TJLM
]O PEHHES
!Petjsj}eh| p}j}em lnlnrol`e,
Gjnpjp ]jqjche ]jqjche
Gen}u`g| ]jqjche ]jqjche
Houlpljnj Non }jqjche Non }jqjche
Kjlne Non }jqjche Non }jqjcheKjs|hjnm Non }jqjche Non }jqjche
Kjppj`aupe}}p Non }jqjche Non }jqjche
Kl`alijn ]jqjche Non }jqjche
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Bselia} @okkon @jssles
!Palttem mlse`}h| }o tus`ajpes,P}j}ep BOC OSLILN(TJLM ]O
PEHHES
!Petjsj}eh| p}j}em onlnrol`e,
BOC
MEP]LNJ]LON.TJLM
]O PEHHES
!Petjsj}eh| p}j}em lnlnrol`e,
Klnnepo}j ]jqjche ]jqjche
Klpplpplttl ]jqjche ]jqjche
Klppousl Non }jqjche Non }jqjche
Necsjpgj ]jqjche ]jqjcheNerjmj Non }jqjche ]jqjche
Ney Fespe| ]jqjche ]jqjche
Ney Keql`o ]jqjche ]jqjche
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Bselia} @okkon @jssles
!Palttem mlse`}h| }o tus`ajpes,P}j}ep BOC OSLILN(TJLM ]O
PEHHES
!Petjsj}eh| p}j}em onlnrol`e,
BOC
MEP]LNJ]LON.TJLM
]O PEHHES
!Petjsj}eh| p}j}em lnlnrol`e,
Ney \osg ]jqjche ]jqjche
Nos}a @jsohlnj ]jqjche ]jqjche
Nos}a Mjgo}j ]jqjche ]jqjche
Oalo ]jqjche ]jqjcheOghjaokj Non }jqjche Non }jqjche
Tennp|hrjnlj ]jqjche ]jqjche
Saome Lphjnm ]jqjche ]jqjche
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Bselia} @okkon @jssles
!Palttem mlse`}h| }o tus`ajpes,P}j}ep BOC OSLILN(TJLM ]O
PEHHES
!Petjsj}eh| p}j}em onlnrol`e,
BOC
MEP]LNJ]LON.TJLM
]O PEHHES
!Petjsj}eh| p}j}em lnlnrol`e,
Pou}a @jsohlnj Non }jqjche ]jqjche
Pou}a Mjgo}j ]jqjche ]jqjche
]enneppee ]jqjche ]jqjche
]eqjp ]jqjche ]jqjcheU}ja Non }jqjche Non }jqjche
Reskon} ]jqjche ]jqjche
Rlsilnlj Non }jqjche Non }jqjche
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8/8/2019 Kamal Adeni-Taxability of Freight Charges in Supply Chain Management
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Bselia} @okkon @jssles
!Palttem mlse`}h| }o tus`ajpes,P}j}ep BOC OSLILN(TJLM ]O
PEHHES
!Petjsj}eh| p}j}em onlnrol`e( J`}ujh op},
BOC
MEP]LNJ]LON.TJLM
]O PEHHES
!Petjsj}eh| p}j}em lnlnrol`e( J`}ujh op},
Yjpalni}on ]jqjche ]jqjche
Yep} Rlsilnlj ]jqjche ]jqjche
Ylp`onpln ]jqjche ]jqjche
Y|oklni Non }jqjche Non }jqjche
Pous`e6 Pjcslq UPtsomu`} }jqjclhl}| 344