KE 3 Part B :Fundamentals of Law

(ghlg; Gj;jfj;jpw;fhd khw;wq;fs;)

1. KE 3 ghlg; Gj;jfj;jpw;fhd khw;wq;fs;

2. KE 3 ghlg; gFjpf;fhd epiwaspj;jypyhd khw;wq;fs;3. khw;wk; nra;ag;gl;l fw;wy; ntspg;ghLfs;

khh;r; 2017 KjyhtJ kl;l(Executive Level) ghPl;irapy; ,Ue;jhd

khw;wq;fs

1 KE 3 ghlg; Gj;jfj;jpw;fhd khw;wq;fs;

Nkw;$wg;gl;l khw;wj;Jf;F mikthf 2017 khh;r; khjg; ghPl;ir Kjy; KE3 :

rl;lj;Jf;fhd mbg;gilfs; ghlg; Gj;jfj;jpd; fPNo Fwpg;gplg;gl;l mj;jpahaq;fs;

my;yJ fw;wy; ntspg;ghLfs; khj;jpuk; ghPl;irfspy; Nrhjid nra;ag;gLk;.

mj;jpahak; 1 ,yq;if rl;lq;fspd; mwpKfk; kw;Wk; xOq;FgLj;jy; rl;lfNtiy

mj;jpahak; 2 xg;ge;jq;fs; rl;lk; (mbg;gilfs;)

mj;jpahak; 3 nghUl;fs; tpw;gid (mbg;gilfs;)

mj;jpahak; 4 ifkhw;wj;jf;f rhjdq;fs; (mbg;gilfs;)

mj;jpahak; 5 Kftuhz;ikr; rl;lk;;

mj;jpahak; 6 gq;Flikr; rl;lk; (mbg;gilfs;)

mj;jpahak; 8 thliff; nfhs;tdTk;> Fj;jifAk;> fld;fSk; mwpKfk; (fw;wy; ntspg;ghL 3.5.1 khj;jpuk;)

mj;jpahak; 9 njhopw; rl;lk; mj;jpahak; 10 tpahghur; R+oy; njhlu;ghd Fw;wq;fSk;

mj;jpahak; 11 rHtNjr tpahghuk; (mj;jpaha cs;slf;fq;fs; 1-4 khj;jpuk;. ,J fw;wy; ntspg;ghL 3.6.1> 3.6.2 kw;Wk; 9.1.1 Mfpatw;iw cs;slf;Fk;)

2 KE 3 ghlg; gFjpf;fhd epiwaspj;jypyhd khw;wq;fs;

ghlj;jpl;l mikg;G

Main syllabus areas Weightings

ghfk; A: rl;ltpay; mbg;gilfs;

1. tupapaYf;fhd mwpKfk; 5%

2. xU tjpTs;s jdpegUf;fhd tUkhdtup nghWg;G 20%

3. fk;gdpapd; tupapaYf;F mwpKfk; 15%

4. mbg;gil tup epHthfk; kw;Wk; tup nrYj;jy; 5%

5. xU tpahghuj;jpdhy; nrYj;j Ntz;ba tupfs; 5%

gFjp B: rl;ltpay; mbg;gilfs;

1. ,yq;ifapd; rl;ltpay; kw;Wk; xOq;FgLj;jy; rl;lfNtiyapd; mwpKfk; 5%

2. Xg;ge;jq;fs; rl;lk; (mbg;gilfs;) 15%

3 nghUl;fs; tpw;gid; (mbg;gilfs;) 8%

4 ifkhw;wj;jf;f rhjdq;fs; (mbg;gilfs;) 5%

5 Kftuhz;ik kw;Wk; gq;Flikr; rl;lk; (mbg;gilfs;) 8%

6. njhopw; rl;lk; 5%

7. tpahghu #oy; njhlu;ghd Fw;wq;fSk; Gjpa xOq;F tpjpKiwfSk; 4%

vii fw;wy; ntspg;ghL

fw;wy; ntspg;ghL

,yq;if gl;laf;fzf;fwpQh; epWtfj;jpd; ghlmyfpd; fw;wy; ntspaPL gpd;tUk; gf;fq;fspy; mikf;fg;gl;Ls;sJ. mitfs; fw;wy; Vl;by; cs;s mj;jpahaq;fSld; njhlu;Ggl;Ls;sd.

gFjp B: rl;ltpay; mbg;gilfs;

B1. ,yq;ifapd; rl;ltpay; kw;Wk; xOq;FgLj;jy; rl;lfNtiyapd; mwpKfk; (epiwNaw;wk;: 5%)

mwpTf;$W mwpTg; gupkhzk;

mwpTg; gbKiw

fw;wy; ntspg;ghL mj;jpahak;

1.1 murpay; ahg;G kw;Wk; gy;NtW rl;lf;fpisfs;

cz;ikahd Qhgfg;gLj;jy; 1.1.1 ,yq;ifapd; rl;lKiwikapd; gpujhd gpupTfs; kw;Wk; mtw;wpd; tfp;gq;fpid ,dq;fhzy;.

1

1.2 rl;l Kiwik cz;ikahd Qhgfg;gLj;jy; 1.2.1 ,yq;ifapy; gpuNahfpj;jf;f gpujhd rl;lKiwikfis ,dq;fhzy;. 1

1.3 ePjpkd;w Kiwfs;> mjpfhuq;fs;> njhopw;ghLfs;

cz;ikahd Qhgfg;gLj;jy; 1.3.1 ,yq;ifapd; ePjpkd;wq;fs; kw;Wk; mtw;wpd; njhopw;ghLfs; vd;gtw;iw ,dq;fhzy;.

1

1.4 XOq;FgLj;jy; epWtfq;fspd; njhopw;ghLfs;

cz;ikahd Qhgfg;gLj;jy; / fpufpj;jy;

1.4.1 ,e;epWtfq;fs; xt;nthd;wpdJk; xOq;fikg;G tfpgq;fpid tpsf;Fjy;. ,yq;if gl;laf; fzf;fhsu; epWtdk;> ,yq;if fzf;fPl;L kw;Wk; fzf;fha;T epakq;fs; fz;fhzpg;Gr;rig>

gpizfs;/fhg;ghtzq;fs; kw;Wk; gupkhw;w Mizf;FO> nfhOk;G gq;F guptu;j;jid> ,yq;if KjyPl;Lr;rig> fk;gdp gjpthsu; jpizf;fsk;> ,yq;if Rq;fj; jpizf;fsk;> kj;jpa tq;fp (ehzakhw;W fl;Lg;ghl;L mk;rk;)

1.4.2 Nkw;Fwpg;gpl;l xt;n;thU epWtfq;fspd; gpujhd njhopw;ghLfis ,dq;fhzy;.

1

3. khw;wk; nra;ag;gl;l fw;wy; ntspg;ghLfs;

viii KE3 Fundamentals of Taxation & Law – Part B

B2. Xg;ge;jq;fs; rl;lk; (mbg;gilfs;)

(epiwNaw;wk; 15%)

mwpTf;$W mwpTg; gupkhzk;

mwpTg; gbKiw

fw;wy; ntspg;ghL mj;jpahak;

2.1 xg;ge;jk; xd;wpd; %yf;

$Wfs;

vz;zf;fU fpufpj;jy; 2.1.1 typjhd xg;ge;j nkhd;wpd; Njitg;ghLfs; (nfhilKidT kw;Wk; Vw;G> rl;l cwTfis cUthf;Ftjw;fhd vz;zk;> kWgad; ,aYikAk; cUtikg;Gk;) gw;wp tpsf;FjYk; xU xg;ge;jk;> cld;gbf;if> xg;ge;j ,aYik> xg;ge;j cUthf;fk;> rk;kjj;jpd; cz;ikj;Jtk; vd;gtw;wpid tiu tpyf;fzg;gLj;JjYk;.

2

2.2 xg;ge;j thrfq;fs; vz;zf;fU fpufpj;jy; 2.2.1 xg;ge;j thrfq;fs; (epge;jidfs;> cj;juthjq;fs;> tpjptpyyf;fhd thrfq;fs;)vd;gjhy; tpsq;fpf; nfhs;tJ ahJ vd;gJ gw;wpAk; tpjptpyf;ffhd thrfq;fspd; jhf;fk; kw;Wk; 1997 Mk; Mz;L 26Mk; ,yf;f epahakw;w xg;ge;j tpjpfs; rl;lj;jpd; (unfair Contract Terms Act No 26 of 1997) tpsf;Fjy;;.

2.2.2 jtWfs;> gpwo; gfu;T> kw;Wk; jfhj nry;thf;F kw;Wk; mtw;wpd; gpd;tpisTfs; gw;wp tpsf;Fjy;.

2

2.3 Nehf;fq;fspd; rl;lj;jd;ik vz;zf;fU fpufpj;jy; 2.3.1 rl;luPjpaw;wj;jd;ikapd; jhf;fk; kw;Wk; mjd; tpisTfis tpsf;Fjy;.

2

2.4 xg;ge;j KbTwj;jy; vz;zf;fU fpufpj;jy; 2.4.1 xg;ge;jk; xd;W epiwNtw;Wif> cld;gbf;if> Vkhw;wk; kw;Wk; KwpT (vjpu;g;ghu;f;fj;jf;j Kwpg;G cs;slq;fshf) Mfpatw;wpdhy; KbTWj;jg;gLk; tifg;gw;wp gw;wp tpsf;Fjy;.

2

2.5 xg;ge;j Kwpg;Gf;fhd

gupfhuq;fs;

vz;zf;fU fpufpj;jy; 2.5.1 nghJr;rl;lk; kw;Wk; xg;ge;j Kwpg;gpw;fhd rkj;Jtkhd (ePjpahd) gupfhuq;fs; gw;wp tpsf;Fjy;.

2.5.2 Kiwaw;w nry;tr;Nru;f;if jj;Jtk; gw;wp tpsf;Fjy;.

2

2.6 xg;ge;jr;rl;lj;jpd; Vida vz;zf;fUf;fs;

vz;zf;fU fpufpj;jy; / Qhgfg;gLj;jy;

2.6.1 NtW tifg;gl;l xg;ge;jq;fSf;fhd Ml;rpAupikf; fhyj;ij ,zq;fhzy;.

2.6.2 jdpTwT xg;ge;jj;jpd; jj;Jtj;ij tpsf;Fjy;.

2

ix fw;wy; ntspg;ghL

B3. nghUl;fs; tpw;gid; (mbg;gilfs;)

(epiwNaw;wk; 8%)

mwpTf;$W mwpTg; gupkhzk;

mwpTg; gbKiw

fw;wy; ntspg;ghL mj;jpahak;

3.1 nghUs;tpw;gid xg;ge;jj;jpd; cUthf;fKk; xg;ge;jj;jpd;

ikag; nghUSk;.

vz;zf;fU fpufpj;jy; 3.1.1. nghUs; tpw;gid xg;ge;jk; kw;Wk; Ntiy xg;ge;jk; vd;gtw;Wf;fpilapyhd

NtWghL kw;Wk; nghUl;fspd; tifg;gLj;jy; njhlu;gpy; fye;Jiuahly;. 3

3.2. epge;jidfSk; cj;juthjq;fSk;. vz;zf;fU

fpufpj;jy; 3.2.1. nghUl;fs; tpw;gid xg;ge;jj;jpy; gpuNahfpf;fg;glf;$ba cl;fpilahd epge;jidfs; kw;Wk; cj;juthjq;fs; gw;wp tpsf;Fjy;. 3

3.3. thq;FNthUf;fk; tpw;NghUf;Fk; ,ilapy; cupik khw;wk;. vz;zf;fU

fpufpj;jy; 3.3.1. el;l mr;rj;ij ifkhw;wy; kw;Wk; nghUs; kPjhd cupik khw;wy; njhlu;gpy fye;Jiuahly;. (cWjpg;gLj;jg;glhj nghUl;fs;> cupikia xJf;fPL nra;jy;> jtizfs; toq;Fjy;> Vy tpw;gidfs;> chpikaw;w eghpdhy; tpw;gid)

3

3.4 nfhs;tdthsUf;Fk; tpw;gidahsUf;Fk; fpilf;fj;jf;f Fiwj;jPu;T.

vz;zf;fU fpufpj;jy; 3.4.1. “nrYj;jg;glhj tpw;gidahsupd;” cupikfs; cl;gl nfhs;tdthsh;

tpw;gidahsh; xUtUf;F fpilf;fj;jf;f FiwjPu;Tfs; gw;wp tpsf;Fjy;. 3

3.5 thliff; nfhs;tdT

Fj;jif gw;wpa rl;lcl;fpil

vz;zf;fU Qhgfg;gLj;jy; 3.5.1 Fj;jif thlif nfhs;tdT cld;gbf;if gw;wpa jj;Jtq;fs; gw;wpf; $Wf. 8

3.6 ru;tNjr rl;lk; vz;zf;fU Qhgfg;gLj;jy; 3.6.1 CIF, FOB xg;ge;jq;fSf;fpilapyhd NtWghl;il ,dq;fhzy; 3.6.2 ehzaf;fbj Kiwikia tpsq;fg;gLj;jy;.

11

3.6.3 epjp> fld; ehzaf;fbjk;> fhg;GWjp> Rikr;rPl;L vd;git njhlHgpy;

x KE3 Fundamentals of Taxation & Law – Part B

B4. ifkhw;wj;jf;f rhjdq;fs; (mbg;gilfs;)

(epiwNaw;wk; 5%)

mwpTf;$W mwpTg; gupkhzk;

mwpTg; gbKiw

fw;wy; ntspg;ghL mj;jpahak;

4.1 fhNrhiyfs;> khw;Wz;bay;fs;

kw;;Wk; thf;FWjpg; gj;jpuq;fs;; vz;zf;fU Qhgfg;gLj;jy; /

fpufpj;jy;

4.1.1. fhNrhiy> khw;Wz;bay; kw;Wk; thf;FWjpg; gj;jpuq;fSf;fpilapyhd NtWghLfis tiuaWj;jYk; milahsk; fhzYk;.

4.1.2. tpahghuf; fUj;J}uypy khw;Wz;bay; kw;Wk; thf;FWjpg; gj;jpuq;fspd; njhopw;ghLfis tpsf;Fjy;.

4

4.2 fhNrhiyfspd; rl;lf; Nfhl;lghLfSk; tu;j;jf rpwg;gk;rKk;

vz;zf;fU fpufpj;jy; 4.2.1. fPo;tUk; nghUe;Jk; rl;lf; Nfhl;ghLfs;> kw;Wk; mtw;wpd; tu;j;jf rpwg;gk;rk; (Gwf;Fwpg;Gfs;> FWf;Ff; Nfhbly;> kWj;jy;; kw;Wk; tq;fpahsupd; nghWg;ghz;ik) njhlu;gpy; tpsf;Fjy;

4

4.3 fhyfjpapy; itj;jpUg;gtu;

kw;Wk; rku;g;gpj;jy; vz;zf;fU Qhgfg;gLj;jy; 4.3.1. khw;Wz;baiyg; nghUj;j kl;by; “

xi fw;wy; ntspg;ghL

B5. Kftuhz;ik kw;Wk; gq;Flikr; rl;lk; (mbg;gilfs;) (epiwNaw;wk; 8% )

mwpTf;$W mwpTg; gupkhzk;

mwpTg; gbKiw

fw;wy; ntspg;ghL mj;jpahak;

5.1 Kftuhz;ikapd; cUthf;fk;> Kftuhz;ikapd; NtWgl;l tiffs;

vz;zf;fU fpufpj;jy; 5.1.1. gu];gu cld;gbf;if> Vw;wq;fPfupg;G> mtrpaj;jd;ik kw;Wk; Kuz;jil %yk; Kjy;tu; - Kftu; cwT mq;fPfupf;fg;gLk; re;ju;g;gq;fis tpsf;Fjy;.

5.2 mjpfhuk vz;zf;fU fpufpj;jy; 5.2.1 Kftu; xUtu; cz;ik mjpfhuj;ij (ntspg;gilahd kw;Wk;

cl;fpilahd mjpfhuk; cs;slq;fyhf) kw;Wk; ngausT (ostensible) mjpfhuj;ij ngwf;$ba re;ju;g;gq;fis tpsf;Fjy;.

5.3 Kjy;tu; kw;Wk; KftUf;fpilapyhd cupikfs; kw;Wk; flikfs;

cz;ikahd Qhgfg;gLj;jy; 5.3.1 Kjy;tu; kPjhd Kftupd; cupikfisf; Fwpg;gpLjy;.

5.3.2 Kftu; kPjhd Kjy;tupd; cupikfisf; Fwpg;gply;.

5.4 Kftuhz;ikia KbTWj;jy vz;zf;fU Qhgfg;gLj;jy; 5.4.1 jpwj;jtupd; nray;fs; %yk; kw;Wk; rl;lj;jpd; nraw;ghL %yk; Kftuhz;ikf;fhd xg;ge;jk; KbTWj;jg;glf; $ba re;ju;g;gq;fisf; Fwpg;gpLjy;.

5.5 Kftupd; flg;ghLfs cz;ikahd Qhgfg;gLj;jy; 5.5.1 cz;ikahd mjpfhuj;jpd;NghJ> ngausT mjpfhuj;jpd;NghJ kw;Wk; mjpfhukpd;wp nrae;gLk;NghJ Kftupd; flg;ghLfisf; Fwpg;gpLjy;.

5.6 murpd; flg;ghL cz;ikahd fpufpj;jy; 5.6.1 murpd; Kftu;fshy; Nkw;nfhs;sg;gLk; nray;fs; njhlu;gpy; munrhd;wpd; flg;ghl;bid tpsf;Fjy;.

5

5

5

5

5

5

xii KE3 Fundamentals of Taxation & Law – Part B

5.7 gq;Flik cUthf;fk;

gq;fhsu; cwTfs;> gq;fhsu;

khw;wk; kw;Wk; gq;Flik

fiyg;G

cz;ikahd/ vz;zf;fU

Qhgfg;gLj;jy;/ fpufpj;jy;

5.7.1 gq;Flikapd; nghJthd mk;rq;fis ,zq;fhzy;.

5.7.2 typjhd gq;Fliknahd;iw cUthf;fYf;fhd Njitfisf;;

Fwpg;gply;

5.7.3 gq;Flik cUthf;fk; njhlu;ghf Nkhrbj; jLg;Gr; rl;lj;jpy;

cs;slf;fg;gl;Ls;s rk;gpujhaq;fis tpsf;Fjy;.

5.7.4 gq;Fliknahd;iw gjpTnra;tjw;fhd Njitg;ghLfisf; Fwpg;gply;.

5.7.5 gq;fhsu;fSf;fpilNaahd cwit Fwpg;gply;.

5.7.6 gq;fhsUf;Fk; %d;whk; jug;gpdUf;FkpilNaahd cwTfisf;

Fwpg;gply;.

5.7.7 gq;fhsu;fspd; jPq;fpay; jifikfis tpsf;Fjy;.

5.7.8 gq;Fliknahd;iw fiyg;gjw;fhd tpjj;ij tpsf;Fjy;.

6

xiii fw;wy; ntspg;ghL

B6. njhopw; rl;lk; (epiwNaw;wk; 5%)

mwpTf;$W mwpTg; gupkhzk;

mwpTg; gbKiw

fw;wy; ntspg;ghL mj;jpahak;

6.1 Copau; Nrkyhg epjp (C..Nr.ep)> Copau; ek;;gpf;if epjp (C..e.ep)> jdpahu; Nrkyhg epjp (j.Nr.ep)

cz;ikahd Qhgfg;gLj;jy;

6.1.1 nghUj;jkhd tpjptpyf;F vd;gtw;Wld;> ahu; C.Nr.epjp kw;Wk; C.e.epjp vdgw;wpw;F gq;fspg;G nra;jy; Ntz;Lk; vd;gij tpsf;Fjy;. 6.1.2 C.Nr.ep kw;Wk; j.Nr.epjp vd;gtw;wpw;fpilapyhd gpujhd NtWghl;il tpsf;Fjy;. 6.1.3 CopanuhUtu; vr;re;jug;gq;fspy; jdJ C.Nr.ep kw;Wk; C.e.ep iag; kPsg;ngw;Wf;nfhs;s KbAk; vd;gij gl;baw;gLj;jy;.

9

cz;ikahd fpufpj;jy; 6.2.1 gzpf;nfhilf;fhd cupj;ij tpsf;Fjy;.

9 6.2 gzpf;nfhil

6.3 fil kw;Wk; fhupahya rl;lk; cz;ikahd Qhgfg;gLj;jy;

6.3.1 fil kw;Wk; fhupahya rl;lj;jpy; cs;slf;fg;gl;l Copau;fis ,dq;fhzy;. 6.3.2 Copa kzpj;jpahyaq;fs;> thuhe;j kw;Wk; tUlhe;j tpLKiw ehl;fs; > yPT vd;gtw;iw Fwpg;gpLjy; 6.3.3 fil kw;Wk; fhupahya rl;lj;jpd; fPo; njhopw;nfhs;Nthuhy; toq;fg;gLk; trjpfis ,dq;fhzy;. 6.3.4 Copau;fSf;F fpilf;fj;jf;f kfg;Ngw;W eyd;fis ,dq;fhzy;. 6.3.5 tUkhdj;jpypUe;J mq;fPfupf;fg;gl;l fopg;gdTfis ,dq;fhzy;.

9

6.4 Copaj;ij(Nritia) KbTWj;jy; cz;ikahd Qhgfg;gLj;jy;/

fpufpj;jy;

6.4.1 Ntiynra;Nthu; njhopy; KbtWj;jy; (tpNrl Vw;ghl;Lr;)rl;lj;jpd; eilKiw. 6.4.2 “gl;baw;gLj;jg;gl;l Copak; my;yJ njhopy;” vd;gjid

,zq;fhzy; 6.4.3 el;l

xiv KE3 Fundamentals of Taxation & Law – Part B

B7. tpahghu #oy; njhlu;ghd Fw;wq;fSk; Gjpa xOq;F tpjpKiwfSk; (epiwNaw;wk; 4%)

mwpTf;$W mwpTg; gupkhzk;

mwpTg; gbKiw

fw;wy; ntspg;ghL mj;jpahak;

7.1 tpahghur; R+oypd; gpujhd Fw;wq;fSk;

cz;ikahd Qhgfg;gLj;jy; 7.1.1 Nkhrb fsT gzNkhrb yQ;rk ghJfhg;Gk ftdaPdk ftdaPdk;

tiuaWj;jy 10

7.2 tpahghu R+oypd; rpy xOq;F cz;ikahd Qhgfg;gLj;jy; 7.2.1 ,e;j xt;nthU rl;lj;ijg;gw;wpAk; tpjpfs; RUf;fkhff; $Wk;

10

12