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jif{ $, cª\s ^, @)&# k';, Year 4, Issue 6, January 2017

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cj}w dlb/f lgoGq0f ug{ ljefu ;lqmo

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Tax base of Every-thing

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/fh:j ;+sng $@ k|ltztn] j[l4sf7df8f}+ . cfly{s jif{ @)&#÷)&$

k'; d;fGt;Ddsf] /fh:j ;+sngdf ut jif{sf] ;f]xL cjlwsf] t'ngfdf $@ k|ltztn] j[l4 ePsf] 5 . cfly{s jif{ @)&#÷)&$ k'; dlxgf;Ddsf] /fh:j ;+sngsf] nIo ?= ! vj{ ^ cj{ #@ s/f]8 ! nfv ^^ xhf/ /x]sf]df ?= ! vj{ !@ cj{ $* s/f]8 $@ nfv %$ xhf/ ;+sng eO{ nIosf]

t'ngfdf !)^ k|ltztsf] k|ult ePsf] 5 . lzif{sut ¿kdf x]bf{ cfos/ tkm{ ?= ^! cj{ ** s/f]8 ^) nfv *( xhf/, d"No clej[l4 s/ ?= @* cj{ ̂ ) s/f]8 @ nfv (@ xhf/ / cGtMz'Ns tkm{ ?= @! cj{ * s/f]8 $# nfv ($ xhf/ ;+sng ePsf] 5 . ;f] /sd nIosf] t'ngfdf cfos/ tkm{ !)( k|ltzt, d"Noclej[l4 s/ tkm{ !)) k|ltzt / cGtz'Ns tkm{ !)$ k|ltzt xf] . To;}u/L lzIff ;]jf z'Ns / :jf:Yo ;]jf s/ qmdzM ?= #*

cj}w dlb/f lgoGq0f ;dGjo ;ldltsf] j}7sdf dxflgb]{zs >L r'8fdl0f zdf{

dfl;s ;dLIff ;DkGg

sf7df8f}+ . cfGtl/s /fh:j ljefusf pkdxflgb]{zs >L /fh]Gb|s'df/ kf}8]nsf] ;+of]hsTjdf @)&# k'; !( ut] cj}w dlb/f lgoGq0f ;dGjo ;ldltsf] j}7s cfGtl/s /fh:j ljefudf ;DkGg ul/Psf] 5 . cj}w dlb/f / /fh:j 5nL u/]/ a]lrg] dlb/f lgoGq0f ug{ dlb/f pTkfbs, ljt/s / lgofds lgsfox?aLr ;f] sfo{qmdsf] cfof]hgf ul/Psf] xf] . sfo{qmddf cfGtl/s /fh:j ljefusf dxf lgb ] {zs >L r '8fdl0 f zdf {n ] cGtMz'Ns P]g, dlb/f P]g, lgoddf

ePsf Joj:yfx?nfO{ kl/kfngf ug{ ;r]tgfd"ns sfo{qmd dfkm{t ;r]tgfdf clej[l4 u/L ;'wf/ ug]{ sfo{df hf]8 lbOg] / P]g, lgoddf ePsf Joj:yfnfO{ c6]/ u/L dlb/fhGo kbfy{sf] pTkfbg, k}7f/L, cf];f/k;f/ tyf laqmL ljt/0f u/]sf] kfOPdf xb};Ddsf] sf/jfxL ul/g] hfgsf/L u/fpg'eof] . /fh:j c;'nL, hg:jf:Yo / ;fdflhs ;bfrfl/tf;“u k|ToIf ;/f]sf/ /xg] dlb/fhGo kbfy{x?sf] cj}w sf/f]jf/ lgoGq0f ug{ ;Dk"0f{ k|of; ul/g] s'/f ;d]t pNn]v ug'{eof] . lgod / sfg"gsf] kl/kfngf u/L j}w ?kdf sf/f]jf/ ug]{ s/bftfnfO{ kg{ uPsf Jojxfl/s ;d:of ;dfwfg ug{ cfjZos kg]{ ;xof]u k|bfg ug{ ljefu ;b}j tof/ /x]sf] / Joj;foL;“u klg ljefun] ;b}j ;xsfo{ / ;xof]usf] ck]Iff u/]sf] atfpg'eof] . >L zdf{n] cj}w dlb/f cGtu{t b'O{ k|sf/sf sf/f]jf/ ;dflxt x'g] / pQm b'O{ k|+s[ltsf sf/f]jf/ cGtu{t pBf]uaf6 pTkflbt dlb/fsf] ljgf Ohfht tyf cj}w ?kdf ul/g] ljqmL ljt/0f / :yfgLo :t/df pTkflbt 3/kfnf dlb/f kb{5g\ eGg'eof] . pxf“n] ;/f]sf/jfnf lgsfox?n]

2073÷074 k'; dlxgf;Ddsf] k|ult -? xhf/df_

zLif{s jflif{s nIo

k'; dlxgf;Ddsf] k|utL k|ltztdf j[l$b/

nIo k|ultcfos/ 114189830 50243539 56203064 112 151

jxfns/ 3752410 1613547 1978923 123 132

Jofhs/ 9580100 4694242 3704102 79 107

cfos/ hDdf 127522340 56551328 61886089 109 147

d"=c=s/ 59328754 28477798 28600292 100 125

cGtMz'Ns 45025232 20261357 21084394 104 160

lzIff ;]jf z'Ns 756248 438626 384972 88 131

:jf:Yo ;]jf z'Ns 968943 591057 528507 89 131

hDdf 233601517 106320166 112484254 106 142

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jif{ $, cª\s ^, @)&# k';, Year 4, Issue 6, January 2017;Gb]z


cf=j= @)&#÷&$ sf] k|yd 5 dlxgf k"/f ePsf] 5 . cfly{s jif{sf] k|yd 5 dlxgf;Ddsf] /fh:j c;'nLsf] cj:yf pT;fxhgs /x]sf] 5 . o; cjlw;Ddsf] /fh:j c;'nLsf] nIo ? ! vj{ ^ cj{ #@ s/f]8 ! nfv ^^ xhf/ /x]sf]df ? ! vj{ !@ cj{ $* s/f]8 $@ nfv %$ xhf/ ;+sng eO{ nIosf] t'ngfdf !)^ k|ltzt k|ult xfl;n ePsf] 5 . zLif{sut ¿kdf x]bf{ cfos/ tkm{ ?= ^! cj{ ** s/f]8 ^) nfv *( xhf/, d"No clej[l4 s/ ?= @* cj{ ^) s/f]8 @ nfv (@ xhf/ / cGtMz'Ns tkm{ ?= @! cj{ * s/f]8 $# nfv ($ xhf/ ;+sng ePsf] 5 . ;f] /sd nIosf] t'ngfdf cfos/ tkm{ !)( k|ltzt, d"Noclej[l4 s/ tkm{ !)) k|ltzt / cGtz'Ns tkm{ !)$ k|ltzt /x]sf] 5 . lzIff ;]jf z'Ns / :jf:Yo ;]jf s/ qmdzM ?= #* s/f]8 $( nfv &@ xhf/ / ?= %@ s/f]8 *% nfv & xhf/ ;+sng ePsf] 5 . lzIff ;]jf z'Ns tkm{ nIosf] t'ngfdf ** k|ltzt / :jf:Yo;]jf s/ tkm{ nIosf] t'ngfdf *( k|ltzt ;+sng ePsf] 5 . ut jif{sf] t'ngfdf cfos/ j[l4b/ !$& k|ltzt, d"No clej[l4 s/ j[l4b/ !@% k|ltzt, cGtz'Nssf] j[l4b/ !^) k|ltzt, :jf:Yo ;]jf s/ j[l4b/ !#! k|ltzt

/ lzIff ;]jf z'Nssf] j[l4b/ !#! k|ltzt /x]sf] 5 . cfufdL lbgdf /fh:j nIo;Fu c;'nLsf] k|ltzt j[l4nfO{ lg/Gt/tf lb+b} cGo sfo{ut nIox? xfl;n ug]{ tkm{ ;du| s/ k|zf;g lqmofzLn eP/ nfUg' kg]{ b]lvG5 . ljefuaf6 tf]lsPsf ;Dk"0f{ sfo{ut nIox? k"/f ug{ ;s]df /fh:j c;'nLsf] nIo adf]lhd k|ult xfl;n ug{ ;lsg] x'G5 .

cfly{s jif {sf ] klxnf] 5 dlxgf /fh:j c;'nLsf] lx;fjn] pT;fxhgs cj:yf /x]sf] ePtf klg sfo{ut kl/;"rsx?df pNn]v ePsf sfo{x? k|efjsf/L ?kdf ;DkGg ug{ xfdL ;fd' r'gf}tL /x]sf] 5 . ahf/ cg'udgnfO{ ;zQm agfpg], ljn ljhs lng] lbg] k|j[lQsf] ljsf; / cg'udg a9fpg], clen]vLs/0fnfO{ ;+:yfut ug]{, Jofj;flos sfo{ of]hgf cg';f/sf] sfdnfO{ k|fyldstfdf /fvL sfo{ ;Dkfbg ug]{ sfo{ ;Dkfbg ;Demf}tf adf]lhdsf sfo{ k"/f ug]{tkm{ ;j}n] cfkm\gf] Wofg s]lGb|t ug'{ x'g]5 eGg] ljZjf; lnPsf] 5' .

xfn cfufdL cfly{s jif { @)&$÷)&% sf ] nf lu g ]k fn ;/sf/sf] gLlt tyf sfo{qmd / ah]6 agfpg] sfo{sf] yfngL eO{ ;s]sf] cj:yf 5 . o;df ljefu / cGtu{t sfof{nodf sfo{/t ;Dk"0f{

sd{rf/Lx?n] sfdsf ;Gbe{df cfOk/]sf Jojxfl/s c;xhtf tyf s/ k|zf;g;“u ;DalGwt P]g, lgoddf ;'wf/ ug'{ kg]{ ljifosf ;DaGwdf /fo ;'emfj tof/ u/L ljefudf k7fpg ;j}df cg'/f]w ub{5' . ;fy} sfof{nox?nfO{ sfof{no ;'wf/sf nflu s] s:tf] ah]6 cfjZostf k/]sf] 5 ;f]sf] of]hgf tyf sfo{qmd nfut :6d]6 ;lxt :ki6 ?kdf dfu ug{ lgb]{z ub{5' .

/fi6« ;]js sd{rf/Lsf] ;j}eGbf 7"nf] uxgf eg]sf] cg'zf;gdf /xL k|efjsf/L ?kdf ;]jf k|jfx ug]{ g} xf] . t;y{ sfof{no k|d'vn] cfkm" / cfkm" dftxtsf sd{rf/LnfO{ pRr dgf]jnsf ;fy sfd ug{ k|f]T;fxg ug]{, ;bfrf/ k2ltnfO{ cfr/0f / Jojxf/df cfTd;ft u/L u/fO{ tf]lsPsf] sfo{ lhDd]jf/L s'zntfk"j{s k"/f ug]{ tkm{ cu|;/ /xg lgb]{z ub{5' .

cGTodf /fh:j c;'nLsf] nIo k"/f ug{ ;xof]u ug'{x'g] pBf]uL, Joj;foL, k]zfsdL{, sd{rf/L nufot ;j}df xflb{s wGojfb lb+b} cfufdL lbgdf klg s/ k|zf;gnfO{ ;j}sf] ;xof]u /lx/xg] ck]Iff ub{5' .

dxflgb]{zssf] ;Gb]zcfly{s jif{sf] klxnf] 5 dlxgf /fh:j c;'nLsf] lx;fjn] pT;fxhgs

cj:yf /x]sf] ePtf klg sfo{ut kl/;"rsx?df pNn]v ePsf sfo{x? k|efjsf/L ?kdf ;DkGg ug{ xfdL ;fd' r'gf}lt /x]sf] 5 . ahf/ cg'udgnfO{ ;zQm agfpg], ljn ljhs lng] lbg]

k|j[lQsf] ljsf; / cg'udg a9fpg], clen]lvs/0fnfO{ ;+:yfut ug]{, Jofj;flos sfo{ of]hgf cg';f/sf] sfdnfO{ k|fyldstfdf /flv sfo{ ;Dkfbg ug]{ sfo{ ;Dkfbg ;Demf}tf adf]lhdsf sfo{ k"/f ug]{tkm{ ;j}n] cfkm\gf] Wofg s]lGb|t ug'{ x'g]5 eGg] ljZjf; lnPsf] 5' .

r'8fdl0f zdf{dxflgb]{zs@)&#, k';

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www.ird.gov.nps/ a'n]l6gTax Bulletin I

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! k]hsf] af+sL===cj}w dlb/f lgoGq0fsf ;Gbe{df k|rf/ k|;f/, dfOlsª h:tf sfo{qmd u/]/ hgr]tgf hufpg' kg]{ atfpg'eof] . ;"rgf / ;'/fsLnfO{ k|efjsf/L kl/rfng ug'{kg]{ atfpg'x'“b} ;DalGwt lgsfoaLr ;dGjo u/]/ sfo{If]qdf kl/rflnt x'g'kg]{ pxf“sf] lgb]{zg lyof] . dxflgb]{zs >L zdf{n] dxfgu/kflnsf, pkdxfgu/kflnsf, gu/kflnsf, ljefun] tf]s]sf /fhdfu{sf If]qdf dlb/fhGo Joj;fo ug]{n] dlb/f / ;"tL{hGo j:t' jfx]s c? Joj;fo ug{ gkfpg] atfpg'x'“b} ;f] ;DaGwdf cfqmfds lx;fjn] cg'udgnfO{ ltj|tf lbg] hfgsf/L lbg'eof] . >L zdf{n] ljqm]tfn] ;j} s/ ;dfj]z ePsf] clGtd d"No;"rL ;j}n] b]Vg] u/L /fVg'kg]{ atfpg'x'“b} b]zsf ljleGg efudf x'g] d]nf, k|bz{gL, dxf]T;jdf ;xefuL x'g] Joj;foLn] clgjfo{ ?kdf d"No clej[l4 s/ -Eof6_ df c:yfoL btf{ x'g'kg]{ atfpg'eof] . sfg'gsf] kl/kfngfsf nflu d"No clej[l4 s/ -Eof6_ df btf{ gePsfnfO{ Ohfht glbg k|d'v lhNnf clwsf/L tyf :yfgLo k|zf;g ;d]tnfO{ cg'/f]w u/L ;lsPsf] atfpg'eof] . zdf{n] ;'/Iff lgsfosf] e"ldsf ;x|fgLo /x]sf] atfpg'x'“b} cj}w dlb/f lgoGq0fsf nflu k|x/Ln] ljefu cGtu{tsf sfof{nox?;“u ;dGjo u/]/ sfd ug{ cfu|x ug'{eof] . pkdxflgb]{zs >L /fh]Gb|s'df/ kf}8]nn] dlb/f Joj;foLx?af6 p7]sf hfoh ljifox?nfO{ gLltut ?kdf ;'wf/ ub}{ n}hfg] / cGtMz'Ns l6s6df /x]sf] ;d:ofnfO{ ;dfwfg ub}{ hfg] atfpg'eof] . ;f] sfo{qmddf cfGtl/s /fh:j ljefusf lgb]{zs >L gf/fo0fk|;fb e08f/Ln] cj}w dlb/f lgoGq0f ;DaGwL sfo{kq k|:t't ug'{ ePsf] lyof] . sfo{kqdf cGtMz'Ns lgb]{lzsf @)^* -kl/dflh{t ;+:s/0f @)&#_ sf] sfof{Gjog ;DaGwL, dlb/f laqmL ljt/0f tyf lgodg ;DaGwL, cGtMz'Ns l:6s/sf] k|of]u / cg'udg ;DaGwL, dlb/fsf] cGtMz'Ns r'xfj6 lgoGq0f ;DaGwL / ahf/ cg'udg;DaGwL ljifodf k|sfz kfg'{ ePsf] lyof] . sfo{qmddf cfGtl/s /fh:j ljefusf lgb]{zs >L /fhs'df/ vltj8fn] cGtMz'Ns lgb]{lzsf, @)^*

-kl/dflh{t ;+:s/0f, @)&#_ df ;+zf]wg ePsf ljifodf k|sfz kfg'{ ePsf] lyof] . ;'/Iff lgsfosf k|ltlglwn] 6«flkms Joj:yfkgsf sf/0f sfof{no ;dodf ;fdfg af]Sg] ;jf/L ;fwgnfO{ s]xL c;xh l:ylt ePsf] / To;nfO{ Jojl:yt ug]{ k|of;df cfkm"x? /x]sf] hfgsf/L lbg' ePsf] lyof] . sfo{qmddf ;xefuLx?n] Joj;fo ;~rfng k|s[ofdf ;/nLs[t ul/lbg cfu|x u/]sf lyP . ;dfhdf cj}w dlb/f pTkfbg lsg ug{ x'Gg / u/] s] sf/jfxL x'G5 eGg] ljifodf hgr]tgfd"ns sfo{qmdnfO{ k|efjsf/L ?kdf ;~rfng ug'{kg]{ pxf“x?sf] egfO lyof] . pQm sfo{qmddf cfGtl/s /fh:j ljefusf lgb] {zs >L kbds'df/ >]i7, cfk"lt{

Joj:yf ljefusf lgb]{zs >L nId0f >]i7, /fh:j cg';Gwfg ljefusf lgb]{zs >L uf]ljGbk|;fb ;'j]bL, sDkgL /lhi6«f/ sfof{nosf pk/lhi6«f/ >L ;Gtf]ifs'df/ bfxfn, k|x/L pk/LIfs /fh]znfn s0f{, ;z:q k|x/L ansf ;z:q k|x/L pk/LIfs >L kml0fGb|/fh kf}8]n, g]kfn dlb/f pTkfbs ;+3sf cWoIf >L /lj s];L, g]kfn k]o kbfy{ tyf r'/f]6 pTkfbs ;+3sf cWoIf /d]z >]i7, g]kfn v'b|f Jofkf/ ;+3sf cWoIf >L kljq ah|frfo{, g]kfn r]Da/ ckm sd;{sf >L ;Gtf]ifs'df/ kf08], g]kfn r]Da/ ckm sd;{sf s/ /fh:j ;efklt >L s[i0fdfg >]i7 nufot cGo dlb/f pTkfbs tyf Joj;foLx?sf] pkl:ylt /x]sf] lyof] .

axfnwgLx¿ s/sf] bfo/fdf cfpg] ;DaGwL cfGtl/s /fh:j ljefusf] cToGt h?/L ;"rgf cfos/ P]g, @)%* adf]lhd k|To]s k|fs[lts Joltmn] cfkm'n] k|fKt u/]sf] axfn

cfosf] bz k|ltztn] x'g] /sd axfns/ afkt /fh:j bflvnf ug'{kg]{ / Jofj;flos sf/f]af/ ug]{n] axfn /sd e'tmfgL ubf{ bz k|ltzt /sd s§f u/L /fh:jdf bflvnf u/]kl5 dfq afFsL /sd 3/wgLnfO{ e'tmfgL lbg'kg]{ Joj:yf /x]sf] 5 . 3/, a+unf, k;n, sDKn]S;, l8kf6{d]G6n :6f];{, ckf6{d]G6, hdLg, d]lzg/L, cf}hf/ nufotsf ;DklQ ef8fdf nufO{ jxfn cfo cfh{g ul//x]sf JolQmx¿nfO{ s/sf] bfo/fdf Nofpg cfGtl/s /fh:j sfof{nox¿ tyf s/bftf ;]jf sfof{nox¿af6 sd{rf/Lx¿ 3/b}nf]df v6fO;lsPsf 5g\ . axfnof]Uo ;DklQ axfndf nufO{ cfo cfh{g ul//x]sf t/ axfns/ glt/]sf axfnwgLx¿n] axfn cfo 3f]if0ff kmf/fd e/L axfns/ a'emfO{ axfn s/ k'l:tsf clgjfo{ ?kdf lng' x'g ;DalGwt ;a}sf] hfgsf/Lsf] nflu of] ;"rgf k|sflzt ul/Psf] 5 .

cj}w dlb/f lgoGq0f ;dGjo ;ldltsf] j}7sdf ;xefuLx?

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sf7df8f}+ . cfGtl/s /fh:j ljefuåf/f sf7df8f}+ pkTosfl:yt ljefu cGtu{tsf sfof{no k|d'v tyf k|d'v s/ clws[tx? ;d]tsf] ;xeflutfdf k'; !( ut] d+l;/ dlxgf;Ddsf] /fh:j ;+sngsf] l:yltsf ;DaGwdf ;dLIff sfo{qmd ;DkGg ePsf] 5 . ljefudf cfof]lht sfo{qmddf dxflgb]{zs >L r'8fdl0f zdf{n] ;dLIff ug'{sf] p2]Zo clxn]sf] cj:yf yfxf kfP/ cfufdL sfo{ of]hgf agfpg' /x]sf] atfpg'eof] . >L zdf{n] a]?h'nfO{ $) k|ltzt k'¥ofpg lgb]{zg lbg'x'“b} jSof}tf c;'nL k|s[ofnfO{ cufl8 a9fpg sfof{no k|d'vx?nfO{ lgb]{zg lbg' ePsf] lyof] . sfo{ ;Dkfbgsf qmddf cfO k/]sf cK7]/fx?sf] klxrfg ug{ lgb]{zg lbg'x'“b} >L zdf{n] O“6f, dlb/f nufotsf j:t'sf] klxrfg u/]/ cg'udgnfO{ cufl8 a9fpg lgb]{zg lbg'eof] . cfkm"nfO{ d sf] x'“ eg]/ klxrfg u/L Jojxf/df ;'wf/ ug{ lgb]{zg lbg'eof] . s/bftfsf] ;+/If0f ug]{ sfd tkfOx?sf] xf] eGg'x'“b} h] sfd x'G5 To;sf] clen]v r':t /fVg, clen]vx?nfO{ ljB'tLs/0f ub}{ n}hfg / sfof{nosf] ;/;kmfO{df ljz]if Wofg lbg dxflgb]{zs >L zdf{n] lgb]{zg lbg' ePsf] lyof] . pkdxflgb]{zs >L /fh]Gb|s'df/ kf}8]n cGtMz'Ns Joj:yfkgsf ;DaGwdf cg'udgnfO{ k|efjsf/L agfpg lgb]{zg lbg' ePsf] lyof] . pkdxflgb ] {zs >L wlg/fd zdf {n ] sfof{nox?sf] k|of; /fd|f] /x]sf] atfpg'x'“b} cem} cfwf ;do ePsfn] cg'udg / cg';GwfgnfO{ k|efjsf/L agfpg lgb]{zg lbg'eof] . ;"rgf k|ljlwsf] If]qdf w]/} ;'wf/ x'b} uPsf] atfpg'x'“b} sfo{ k|0ffnLnfO{ ;xh agfpg ;"rgf k|ljlwsf] k|of]u ug{ lgb]{zg lbg' ePsf] lyof] . >L zdf{n] cg';Gwfgn]

ahf/df k|efj 5f8\g g;s]sf] atfpg'x'“b} btf{ ePsf] 5 ls 5}g, ljj/0f a'emfPsf] 5 ls 5}g, o:tf ljifox? cg';Gwfgaf6 kQf nufpg' kg]{ pxf“sf] egfO lyof] . pkdxflgb]{zs >L k|]dz/0f >]i7n] /fh:jsf] of]ubfg k"/f ug{ cfO6Lsf] dxTjk"0f{ of]ubfg x'g] atfpg'x'“b} ljefun] kf“rf} /fli6«o s/ lbj;sf] cj;/df z'?jft u/]sf] df]afOn PlKns]zg / P;PdP; rnfpg s/bftfnfO{ clek|]l/t ug'{kg]{ pxf“sf] egfO{ lyof] . ljefusf lgb]{zs >L ch'{gk|;fb e§/fO{n] d+l;/ dlxgf;Ddsf] /fh:j ;+sngsf l:yltsf ;DaGwdf sfo{kq k|:t't ug'{ ePsf] lyof] . sfo{kqdf d+l;/ dlxgfdf ;~rfng ePsf sfo{x?df dftxt ;a} sfof{nodf cg'udg 6f]nL u7g u/L cg'udgsf] sfo{nfO{ tLa|tf lbO{Psf], Mobile Apps / SMS ;~rfng ul/Psf] / ;f] sf] k|of]u k|efjsf/L ePsf] atfpg'eof] . /fh:j c;'nLnfO{ k|fyldstfdf /fvL ls:tf bflvnf u/fpg], jSof}tf c;'nL, Dofb yk ePsf s/bftfsf] ljj/0f k]z u/fpg], SMS Service, k|rf/ k|;f/, cg'udg ug]{ sfo{ k|efjsf/L ?kdf ;`rfng ul/Psf], a]?h', jSof}tf, ;+sngnfO{ k|fyldstf lbO{ ;a} sfof{non] ;a} sd{rf/LnfO{ kl5Nnf] Ps xKtf c;'nLsf] sfo{ ug]{ u/L lgb]{zg ul/Psf] tyf /fh:j ;+sngsf] k|efjsf/Ltfsf]

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lghsf] tkm{af6 cGo s;}n] cjsfz of]ubfg hDdf ug{ NofPdf To:tf] of]ubfg hDdf lng],

@_ o;/L hDdf ug] { JolQm cyf {t lxtflwsf/LnfO{ jf lghsf] cfl>tnfO{ lgh cjsfz eP kl5 jf lghsf] d[To' eP kl5 jf %* jif{ k'u]df cjsfz e'QmfgL ug]{, /

#_ hDdf ePsf] cjsfz of]ubfg :jLs[t nufgLdf nufgL ug]{ .

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JolQmn] cjsfz sf]if /fVg] :jLs[ltsf] nflu ljefu ;dIf lgj]bg lbPdf ljefun] :jLs[lt k|bfg ug]{5 .

t/ gful/s nufgL sf]if P]g, @)$& adf]lhd :yfkgf ePsf] gful/s nufgL sf]ifn] cjsfz sf]if /fVg rfx]df To:tf] sf]ifn] / sd{rf/L ;+ro sf]if P]g, @)!( adf]lhd :yfkgf ePsf] sd{rf/L ;+ro sf]ifn] cjsfz sf]if ;+rfng u/]df To:tf] sf]ifsf] nflu :jLs[lt lng' kg]{ 5}g .

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bkmf ^# adf]lhd lgj]bg k|fKt ePdf ljefun] b]xfosf zt{x? kfngf ug'{ kg]{ u/L :jLs[lt k|bfg ug{ ;Sg]5M

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-s_ k|rlnt sfg"g adf]lhd :yfkgf ePsf] gful/s nufgL sf]ifdf ul/Psf] nufgL ,

-v_ g]kfn ;/sf/n] hf/L u/]sf] C0fkqdf ul/Psf] nufgL ,

-u_ a}+s ;DaGwL k|rlnt sfg"g cGtu{t ;+rfng ePsf a}+sdf ul/Psf] nufgL,

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-ª_ cfkm \gf z]o/ xf ]N8/ afx ]ssf lxtflwsf/LnfO{ ul/Psf] nufgL .

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t/ ;f]xL sf]ifsf sd{rf/L jf sfdbf/sf] xsdf of] v08 nfu" x'g] 5}g .-u_ cjsfz of]ubfg /sd cfiff9 dlxgfdf

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b]xfosf /sdsf ;DaGwdf b]xfo adf]lhd x'g]5M-s_ P]g k|f/De x'g'eGbf cl3sf cfo jif{x?df

sd{rf/L jf sfdbf/sf] ;+ro sf]if jf gful/s nufgL sf]ifdf hDdf ePsf] ;f+jf Jofh nufotsf /sddf / ;f] cjlw;Dd kfs]sf] pkbfg tyf ;+lrt ljbf jfktsf] /sddf s/ 5'6 x'g] , /

-v_ P]g k|f/De x'+bfsf jvt ;]jfdf /x]sf sd{rf/L jf sfdbf/nfO{ ;]jfaf6 cjsfz x'+bf lghx?sf] ;]jf zt{ ;DaGwL lgod cg';f/ e'QmfgL x'g] Ps nfv c;L xhf/ ?k}of;Ddsf] cf}ifwL pkrf/ vr{ /sdnfO{ ;f] sd{rf/L jf sfdbf/sf] cfodf ;dfj]z gul/g] .

-v_ cjsfz e'QmfgLx? cfos/ P]g, @)%* sf] bkmf @ -ª_

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cjsfz e'QmfgL Mk|fs[lts JolQmn] /f]huf/L, k]zf jf

Joj;foaf6 cjsfz lnP kl5 ul/g] e'QmfgL,

k|fs[lts JolQmsf] d[To' ePdf lghn] kfpg] /sd lghsf] cfl>tnfO{ lbOg] e'QmfgL,

;fdfGotof cjsfz e'QmfgLsf pbfx/0fdf :jLs[t jf c:jLs[t cjsfz sf]ifaf6 ul/g] cjsfz e'QmfgL, lgj[lte/0f, pkbfg, ;+rosf]if, ljbfsf] ;§f gub, cf}ifwL pkrf/ vr{ bL3{ ;]jf ;'ljwf, sNof0fsf/L sf]if h:tf cjsfzsf] cj:yfdf k|fKt x'g] o:t} k|sf/sf cGo e'QmfgL kb{5 .

o:tf cjsfz e'QmfgLx? g]kfn ;/sf/af6,

:jLs[t cjsfz sf]ifaf6, :jLs[t glnPsf] cjsfz sf]ifaf6 jf /f]huf/bftfaf6 cGo cjsfz e'QmfgL x'g ;Sb5 .

g]kfn ;/sf/af6 ul/g] cjsfz e'QmfgLM o;df g]kfn ;/sf/sf] sd{rf/L ;]jf zt{ adf]lhd ;/sf/L ;]jfaf6 lgj[t ePsf] cj:yfdf ul/g] e'QmfgLx? h:t}M pkbfg, cf}ifwL pkrf/ vr{, labf jfktsf /sd, lgj[lte/0f cflb .

:jLs[t cjsfz sf]ifaf6 ul/g] cjsfz e'QmfgLM gful/s nufgL sf]if tyf sd{rf/L ;+rosf]ifn] ;+rfng u/]sf] cjsfz sf]if jf ljefuaf6 :jLs[lt lnO{ ;+rfng ul/Psf] cjsfz sf]ifaf6 b]xfosf cj:yfdf ul/g] e'QmfgLnfO{ cjsfz e'QmfgL dflgG5 .

sd{rf/L jf sfdbf/ ;]jfaf6 cjsfz k|fKt u/]df,

lxtflwsf/Lsf] pd]/ cG7fpGg jif{ k'u]df, jf

lxtflwsf/Lsf] d[To' ePdf jf lgh :yfoL ?kdf ckf+u ePddf .

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cGo cjsfz e'QmfgLM g]kfn ;/sf/ / cjsfz sf]ifaf6 ul/g] e'QmfgL afx]s cjsfzsf] cj:yfdf ul/g] c? e'QmfgLnfO{ cGo cjsfz e'QmfgL dflgG5 . h:t}M s'g} Ps lgsfon] cfkmgf] sd{rf/L cjsfz eP kl5 e'QmfgL ug]{ ;+lrt ljbf jfktsf] /sd jf cf}ifwL pkrf/ vr{ , :j]lR5s cjsfz of]hgf cGtu{t sd{rf/LnfO{ e'QmfgL ul/g] Ps d'i7 tnj /sd cflb e'QmfgLx? .

dfly pNn]v eP cg';f/ sd{rf/L jf sfdbf/ ;]jfaf6 cjsfz x'g' cufl8 k|fKt ug]{ e'QmfgL, h:t} Long Service Gratuity, Leave Encashment, Medical Expenses h:tf e'QmfgLx? ;]jfsfndf g} k|fKt u/]sf] cj:yfdf To:tf e'QmfgLx? cjsfz e'QmfgL cGtu{t kb}{gg / To:tf e'QmfgL hlxn] k|fKt ePsf] xf] ;f]xL ;dosf] /f]huf/Lsf]

cfodf ;dfj]z ug'{ kb{5 . To:t} cjsfz of]ubfg ug]{ sd{rf/L afx]s cGo k|fs[lts JolQm -lxtflwsf/L_ n] cG7fpGg jif{ pd]/ gk'Ub} jf d[To' jf :yfoL ?kdf ckf+u ePsf] cj:yfdf afx]s cGo cj:yfdf e'QmfgL k|fKt u/]df To:tf e'QmfgL cjsfz e'QmfgL dlgg]5}g / To:tf] /sd e'QmfgL k|fKt ePsf] ;dodf cfodf ;dfj]z ug'{kg]{ x'G5 . t/ cjsfz sf]ifsf] :jLs[t ljlgod adf]lhd cjsfz sf]ifaf6 o:tf lxtflwsf/Ln] lnPsf] shf{ /sd sf]ifsf] nufgL x'g] x'+bf To:tf] shf{ /sdnfO{ e'QmfgL dflgb}g . o;/L sf]ifaf6 cfkmgf lxtflwsf/LnfO{ nufgL u/]sf] /sd Jofh ;lxt jf lgJof{hL ?kdf lkmtf{ ug'{kb{5 . sf]ifdf of]ubfg ePsf] lghsf] /sd tyf To;df k|fKt k|ltkmnnfO{ cjsfz e'QmfgL /sd dfgL ;f]df s/ s§L ug'{kb{5 .

Ps eGbf a9L cjsfz sf]if Joj:yfks;+u cjsfz of]ubfg /sd hDdf u/]sf] cj:yfdf P]gsf] bkmf ^% sf] pkbkmf -!_ sf] v08 -v_ cg';f/ ;Ldf eGbf a9L 5'6 lng ;Sg] ;Defjgf ePsf] x'+bf sfdbf/ tyf sd{rf/Lsf] xsdf /f]huf/bftfnfO{ cfkm\gf] of]ubfg /x]sf] csf]{ cjsfz sf]ifsf] af/]df 3f]if0ff ug{ nufpg] / cjsfz x'+bfsf] cj:yfdf ;f]xL Joxf]/f pNn]v u/L ;DalGwt csf]{ cjsfz sf]if Joj:yfksnfO{ hfgsf/L u/fpg' kg]{5 . /f]huf/stf{ afx]s cGo k|fs[lts JolQmsf] xsdf lghaf6 3f]if0ff lnO{ ;f]sf] hfgsf/L ;DalGwt cfGtl/s /fh:j sfof{no jf s/bftf ;]jf sfof{nodf lbg'kg]{ bfloTj sf]if Joj:yfkssf] x'g]5 .

cfos/ P]g, @)%* sf] bkmf ^% n] cjsfz e'QmfgLx? ;DaGwdf b]xfo adf]lhdsf] Joj:yf u/]sf] 5M

-!_ s'g} k|fs[lts JolQmsf] s'g} :jLs[t cjsfz sf]ifdf /x]sf] lxtaf6 ePsf] jf g]kfn ;/sf/af6 ePsf] cjsfz e'QmfgL cfo u0fgf ug]{ k|of]hgsf] nflu b]xfo adf]lhd x'g]5M

-s_ ;f] sf]ifdf /x]sf] lxt jfkt ;f] sf]ifn] u/]sf cjsfz e'QmfgLx?nfO{ cfodf ;dfj]z ug'{kg]{5 , /

-v_ v08 -s_ df h'g;'s} s'/f n]lvPsf]


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TAXljrf/

eP tfklg olb To:tf] e'QmfgL Psd'i7 ?kdf ul/Psf] 5 eg] o;/L ul/Psf] e'QmfgL /sdaf6 ;f] e'QmfgL /sdsf] krf; k|ltzt jf ? kf+r nfv ?k}of dWo] h'g a9L x'G5 ;f] /sd 36fO{ x'g] e'QmfgLnfO{ ;f] k|fs[lts JolQmsf] u}/ Joj;flos s/of]Uo ;DklQsf] lg;u{af6 k|fKt nfe dflgg]5 .

-@_ s'g} k|fs[lts JolQmsf] s'g} :jLs[lt glnPsf] cjsfz sf]ifdf /x]sf] lxtaf6 ePsf] nfe u0fgf ug]{ k|of]hgsf nflu b]xfo adf]lhd x'g]5M

-s_ afl;Gbf JolQmaf6 /sd e'QmfgL ul/Psf]df clGtd ?kdf x'g] s/ s§Lsf] ?kdf ;f] lxtflwsf/L pk/ ;f] /sddf s/ nfUg]5 , /

-v_ u}/ afl;Gbf JolQmn] /sd e'QmfgL u/]sf]df ;f] lxtflwsf/Lsf] cfo u0fgf ubf{ ;f] /sd ;dfj]z ug'{kg]{5 .

:kli6s/0fM o; bkmfsf] k|of]hgsf] nflu :jLs[lt glnPsf] cjsfz sf]ifdf /x]sf] lxt jfkt ePsf] nfe eGgfn] :jLs[lt glnPsf] cjsfz sf]ifnfO{ ;f] sf]ifdf /x]sf] lxt jfkt lxtflwsf/L k|fs[lts JolQmaf6 a'emfOPsf] cjsfz of]ubfgx?sf] /sdeGbf ;f] sf]ifaf6 ;f] JolQmsf] lxt jfkt ;f] JolQmnfO{ ul/Psf] cjsfz e'QmfgL a9L eP o:tf] a9L eP hltsf] /sd ;Demg' k5{ .

t/, lxtflwsf/Lsf] of]ubfg gx'g] s'g} sf]if -gg\ sG6 «La'6/L km08_ af6 ePsf] e'QmfgLnfO{ :jLs[lt glnPsf] cjsfz sf]ifdf /x]sf] lxt jfkt ePsf] nfe dflgg] 5}g .

-u_ cjsfz e'QmfgLdf nfUg] s/ ;DaGwL Joj:yfcfos/ P]g, @)%* sf] bkmf ** sf] pkbkmf ! adf]lhd afl;Gbf JolQmn] g]kfndf ;|f]t ePsf] cjsfz e'QmfgL ubf{ s'n e'QmfgL /sdsf] kGw| k|ltztsf b/n] s/ s§L ug'{ kg]{5 . t/ g]kfn ;/sf/ jf :jLs[t cjsfz sf]ifaf6 ePsf] cjsfz e'QmfgLsf] xsdf bkmf ^% sf] pkbkmf -!_ sf] v08 -v_ adf]lhd u0fgf ul/Psf] nfedf kf+r k|ltztsf b/n] s/ s§L ug'{kg]{5 .bkmf 88 sf] pkbkmf @ adf]lhd afl;Gbf JolQmn] g]kfndf ;|f]t ePsf] :jLs[lt glnPsf] cjsfz sf]ifaf6 nfe e'QmfgL ubf{ nfe /sdsf] kf+r k|ltztsf b/n] s/ s§L ug'{ kg]{5 .

Retirement Fund Payment

Paid by Resident

Approved

Contributory

Include in the income of the employee

TDS @ 5% of Retirement Payment in Excess of Rs

500000 or 50% of Payment received whichever higher

Contributory TDS @ 5% on gain

TDS @ 15% on Retirement Payment

NO

Yes

Yes

Yes

NO

NO

Yes

NO

cjsfz e'QmfgLdf nfUg] s/

e'QmfgLstf{ s/ nfUg] /sd s/sf] b/

:jLs[t cjsfz sf]if %) k|ltzt jf % nfv h'g a9L s§f u/L af“sL

% k|ltzt

g]kfn ;/sf/ %) k|ltzt jf % nfv h'g a9L s§f u/L af“sL

% k|ltzt

:jLs[lt glnPsf cjsfz sf]if -jfl;Gbf JolQm_

nfe -e'QmfgL–of]ubfg_ % k|ltzt

:jLs[lt glnPsf cjsfz sf]if -u}/ jfl;Gbf JolQm_

nfe -e'QmfgL–of]ubfg_c f o d f ;dfj]z x'g]

/f]huf/bftf -g]kfn ;/sf/ jfx]s_ Non Contributory Fund s"n e'QmfgL !% k|ltzt

adf]lhd æcjsfz of]ubfg /sdÆ eGgfn] cjsfz e'QmfgLsf] Joj:yf jf ;f]sf] eljiodf ul/g] Joj:yfsf] nflu cjsfz sf]ifdf ul/Psf] e'QmfgL ;Demg' k5{ .cjsfz of]ubfg /sd eGgfn] k|fs[lts JolQmn] jf ;Da4 JolQm cyf{t /f]huf/stf{ xsdf /f]huf/bftfn] hDdf u/L lbPsf] cjsfz of]ubfg /sdnfO{ ;d]t hgfp+5 .cfos/ lgodfjnL, @)%( sf] lgod @! df cjsfz of]ubfgsf] ;Ldf tf]lsPsf] 5 . pQm lgod cg';f/ s'g} cfo jif{df :jLs[t cjsfz sf]ifsf] lxtflwsf/L k|fs[lts JolQmn] cjsfz sf]ifdf cjsfz of]ubfg ubf{ tLg nfv ?k}of jf lghsf] lgwf{/0fof]Uo cfosf] Ps ltxfO{df h'g 36L x'G5 ;f] /sd;Dd cfkm\gf] s/of]Uo cfoaf6 36fpg ;Sg]5 .-ª_ cjsfz sf]ifdf s/cfos/ P]g, @)%* sf] bkmf ^$ df cjsfz sf]ifdf s/ ;DaGwL lgDgfg';f/ Joj:yf u/]sf] 5 .

clGtd ?kdf s/ s§L x'g] e'QmfgLMcfos/ P]g, @)%* sf] bkmf (@ adf]lhd lgDg cjsfz e'QmfgLnfO{ clGtd s/ s§L x'g] e'QmfgLsf] ?kdf dflgg] 5Mjfl;Gbf JolQmn] lt/]sf] :jLs[lt

glnPsf] cjsfz sf]ifsf] lxt jfkt e'QmfgL u/]sf] nfe ,

g]kfn ;/sf/ jf :jLs[t cjsfz sf]if jf :jLs[lt glnPsf] cjsfz sf]ifaf6 e'QmfgL ul/Psf] cjsfz e'QmfgLx? ;d]t ;a} k|sf/sf cjsfz e'QmfgLx? -lgoldt ?kdf e'QmfgL x'g] lgj[lte/0f afx]s_

-3_ cjsfz of]ubfg /sdcfos/ P]g, @)%* sf] bkmf @ -r_


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jif{ $, cª\s ^, @)&# k';, Year 4, Issue 6, January 2017ljrf/

-!_ cjsfz sf]ifsf] cfo lgwf{/0f ug]{ k|of]hgsf nflu o; P]g adf]lhd ;dfj]z x'g] jf s§L x'g] /sdx? sf]ifsf] cfo u0fgf ubf{ ;dfj]z jf s§L ug'{kg]{5 .

t/-s_ ;f] sf]ifdf k|fKt of]ubfg ;f] sf]ifsf]

cfDbfgL x'g] 5}g / To:tf of]ubfgnfO{ u0fgfdf ;dfj]z ul/g] 5}g .

-v_ cjsfz e'QmfgLx? ;f] sf]ifsf] vr{ x'g] 5}g / To:tf e'QmfgLnfO{ cfosf] u0fgf ubf{ s§L ug{ kfOg] 5}g .

-u_ s'g} lxtflwsf/Lsf] cjsfz sf]ifdf /x]sf] lxt ;f] sf]ifsf]] bfloTj x'g] 5}g .

-@_ :jLs[t cjsfz sf]ifsf] cfodf s/ nfUg] 5}g .

-3_ s'g} :jLs[t cjsfz sf]if To:tf] sf]ifsf] ?kdf g/x]df To:tf] sf]ifn] v08 -s_ adf]lhdsf] /sdaf6 v08 -v_ adf]lhdsf] /sd 36fO{ x'g] /sddf cg';"rL ! sf] bkmf @ sf] pkbkmf -!_ df plNnlvt s/sf] b/ cg';f/ x'g cfpg] /sd s/ a'emfpg' kg]{5 M

-s_ ;f] sf]ifaf6 :jLs[t cjsfz sf]ifsf] ?kdf :jLs[lt k|fKt u/]sf] ldlt b]lv dfGotf ;dfKt ePsf] ldlt;Ddsf] cjlwjLr ;f]sf]ifdf hDdf ePsf] ;a} cjsfz of]ubfgx? / pkbkmf -@_ nfu" gePsf] eP s/of]Uo cfo dflgg] ;a} cfo /sd,

-v_ ;f] sf]ifaf6 :jLs[t cjsfz sf]ifsf] ?kdf :jLs[lt k|fKt u/]sf] ldltb]lv dfGotf ;dfKt ePsf] ldlt;Ddsf] cjlwjLr ;f] sf]ifn] e'QmfgL lbPsf] ;a} cjsfz e'QmfgL /sd .

cjsfz sf]ifsf] :yfoL n]vf gDa/ ;DaGwdf ljefusf] ldlt @)%(÷*÷@ sf] kl/kqM

Æcjsfz sf]if ;+rfng ug]{ lgsfonfO{ btf{ u/fpg ;/n k|ls|of ckgfpg btf{ u/fpg] / :jLs[lt lng] s'/fnfO{ btf{ ePkl5 lgodfg';f/ x'g] g} x'+bf cjsfz sf]if, cfos/ P]g, @)%* cg';f/ lgsfo ;/x x'g] ePsf] / lgsfon] PAN lng'kg]{ t/ o:tf] lgsfo btf{ ePsf] cyjf gePsf] klg x'g ;Sg] P]gn] Joj:yf u/]sf] x'+bf cGoq btf{ gePsf] ePklg cjsfz sf]ifsf] ljwfg jf lgodfjnL ;lxt

5'§} PAN df+u ePdf sfof{non] :yfoL n]vf gda/ (PAN) lbg]æ egL ldlt @)%(÷&÷@* df lg0f{o ePsf] Joxf]/f kl/kq ul/Psf] .

cjsfz sf]if ;+rfngsf] nflu egL cfj]bg ug]{ ;+:yf÷lgsfonfO{ :yfoL n]vf gDa/ k|bfg ul/lbg] Joj:yf ug'{ egL ldlt @)^@÷@÷@@ df kl/kq ul/Psf] .

cjsfz sf]ifsf] ljwfg jf ljlgoddf x'g'kg]{ Go"gtd k|fjwfg tyf zt{x?M

ljefusf] ldlt @)%(÷*÷!! sf] kl/kq adf]lhd cjsfz sf]ifsf] ljwfg jf ljlgoddf clgjfo{ ?kdf /xg'kg]{ Go"gtd k|fjwfg tyf zt{x? lgDgfg';f/ /x]sf] 5 M

!= cjsfz ;+rfng ug]{ sfo{ljlw / Joj:yfkg :ki6 x'g'kg]{ .

@= cjsfz sf]ifdf hDdf ul/Psf] jf cjsfz sf]ifnfO{ k|fKt x'g] /sd tn pNn]lvt nufgLx?df dfq nufgL ug'{kg]{ .

-s_ k|rlnt sfg"g adf]lhd :yfkgf ePsf] gful/s nufgL sf]if

-v_ g]kfn ;/sf/n] hf/L u/]sf] C0f kq .-u_ a}+s ;DaGwL k|rlnt sfg"g cGtu{t

;+rfng ePsf a}+s .-3_ a}+s;+u ;x ljlQos/0fsf] cfwf/df

ul/Psf] nufgL .-ª _ cfkm \gf z ]o/xf ] N8/ afx ]ssf

lxtflwsf/LnfO{ ul/Psf] nufgL .#= cjsfz sf]ifn] sd{rf/L jf sfdbf/sf]

tkm{af6 /f]huf/bftfaf6 cjsfz of]ubfg :jLsf/ ug]{ ePdf ;f] sf]ifsf] Joj:yfkg /f]huf/bftf eGbf :jtGq ?kdf ePsf] x'g'kg]{ .

$= cfos/ k|of]hgsf] nflu cjsfz sf]ifsf] sDkgL, ;fem]bf/L jf 6«1i6sf] ?kdf :jtGq cl:tTj x'g] ePsf]n] cjsfz sf]ifn] cnUu}÷ 5'§} :yfoL n]vf gDa/ lng'kg]{ .

%= cjsfz of]ubfg /sd cfiff9 dlxgfdf vr{ n]v]sf] eP vr{ n]v]sf] ! dlxgf leq / cGo dlxgfsf] xsdf vr{ n]v]sf] !% lbg leq cjsfz sf]ifdf hDdf ug'{kg]{ .

^= cjsfz sf]ifsf] lxtflwsf/LnfO{ b]xfosf] cj:yfdf dfq cjsfz e'QmfgL ug{ ;lsg] .

-s_ sd{rf/L jf sfdbf/ ;]jfaf6 cjsfz k|fKt u/]df .

-v_ lxtflwsf/Lsf] pd]/ 58 jif{ k'u]df jf

-u_ lxtflwsf/Lsf] d[To' ePdf jf lgh :yfoL ?kdf ckf+u ePdf .

&= cjsfz sf]ifn] cfkm\gf] 5'§} n]vf lx;fa lstfa /fVg' kg]{ .

*= dxfn]vf k/LIfssf] sfof{noaf6 :jLs[t kfPsf] n]vf k/LIfsaf6 ;f] cjsfz sf]ifsf] jflif{s ?kdf n]vf k/LIf0f u/fpg' kg]{ .

(= cjsfz sf]ifn] cfos/ P]g, 2058 cg';f/ cfkm\gf] cfo ljj/0f k]z ug'{kg]{ .

!)= s'g} cfo jif{df :jLs[t cjsfz sf]ifsf] lxtflwsf/L k|fs[lts JolQmn] cjsfz sf]ifdf of]ubfg ubf{ tLg nfv ?k}of jf lghsf] lgwf{/0f of]Uo cfosf] Ps ltxfO{df h'g 36L x'G5 ;f] /sd;Dd cfkm\gf] s/of]Uo cfoaf6 36fpg ;lsg] u/L cjsfz of]ubfgsf] ;Ldf tf]lsPsf] .

:jLs[t cjsfz sf]ifsf] 5fgljg ug{ lgb]{zgljefusf] ldlt @)^$÷(÷@ sf] kl/kqaf6 $( j6f lgsfonfO{ :jLs[t cjsfz sf]ifsf] ?kdf :jLs[lt k|bfg ePsf] ;"lr ;+nUg /fvL To; sfof{no cGtu{t kg]{ :jLs[t cjsfz sf]ifx?n] cfos/ lgodfjnL @)%( sf] lgod @) sf] :ki6Ls/0fdf pNn]v ePsf If]qx?df nufgL u/] gu/]sf] / sfof{no cGtu{t kg]{ cjsfz sf]ifx?n] sd{rf/L sfdbf/ cjsfz kl5 ePsf] e'QmfgLdf clu|d s/ s§L u/L bflvnf u/] gu/]sf] ;DaGwdf 5fgljg ug{ lgb]{zg lbO{Psf] /x]5 .pk;+xf/cjsfz sf]if ;+rfng b]lv cjsfz e'QmfgLdf nfUg] s/ u0fgf ;DaGwdf cfos/ P]g, lgod, lgb]{zLsf / ljefuLo kl/kqx?df ljleGg pbfx/0f ;lxt JofVof ul/Psf] 5 . tyfkL ljleGg ;dodf cjsfz e'QmfgLdf s/ u0fgf ;DaGwdf ;f]wgL eO{ cfO{ /x]sf] cj:yf ljBdfg kfOPsf]n] cjsfz sf]if ;+rfng b]lv cjsfz e'QmfgLdf s/ s§Lsf ljifonfO{ ;Daf]wg ug]{ u/L 5'§} lgb]{lzsf agfO{ s/ Jojxf/df Ps?ktf Nofpg h?/L b]lvPsf] 5 .

;Gbe{ ;fdfu|LMcfos/ P]g, @)%*cfos/ lgodfjnL, @)%(cfos/ lgb]{zLsf, @)^^ -;+=;=_ljefuLo kl/kqx?


�


TAXEssay


'Taxes are the life blood of the government. No tax payer can be permitted to escape the payment of his just share of the burden of contributing them to states Arthur Vanderbilt (a chief justice of New jersey supreme court) expressing the prominence of tax and taxation in the country. Tax (From Latin word tax) is the financial charge or levy imposed upon a tax payer (an individual or a legal entity) by the state or functional equivalent of the state for funding the public expenditure. A failure to pay tax or evasion of or resistance to pay tax is usually punishable by the law. 'The earliest tax record know till now are in the form of day tablets in the ancients city of Lagash modern day in Iraq and these records are started approximately from 6000 BC' according to the publication on the Association of Munipal Assessors of New Jersey website. The idea of introducing the income tax was originated in the early 1950 in Nepal when the multiparty democratic political system was started. Primarily, there are two sorts of taxes i.e direct tax and indirect tax. Direct tax refers to the tax imposed upon the income and profit of the taxpayer not upon the goods and services. For instance, income tax, corporate tax etc. Similarly, indirect tax relates those taxes which are imposed upon the consumption, expenditure, privilege or right not on the income and profit of the taxpayer. For instance, sales tax, VAT, per unit tax. Direct and indirect both taxes are crucial to bring adequate revenue to the state for meeting the increasing public expenditure, promoting economic growth and maintaining economic stability. A well oriented system of taxation requires the combination of both direct and indirect taxes in different proportions. 'I do not want to pay tax anymore. It feels like pouring water on the sand and with no benefit at all. Throughout

Tax base of everything

the years, we have been hearing the grumbling of the people reflecting their unwillingness to pay tax. But in veracity, the government highly requires tax for genuine purpose. And this is justified by the author and syndicated columnist Holly Sklar by stating 'Taxes are how we pool our money for public health and safety, infrastructure, research, services from the development of vaccines and internet to the public schools and universities transportation, courts, police, parks and safe drinking water .Correspondingly, it is sheerly true that tax plays a very significant role for national development integrated with public welfare. It is all because, tax enables the government to utilize the substantial amount of revenue earned by imposing various direct and indirect taxes. Similarly, as taxation is based on the principle of equity, the rich and high class people have to pay more tax where as the lower income group is either exempted from taxation or has to pay low rate of taxes. Thus, taxation contributes to rebate the inequalities among the different class people in the society. When undesirable products like alcoholic product, tobacco product or any other such type of products are heavily taxed, the consumption of such products gets minimized which maximizes the social welfare. Besides, the certain amount of tax revenue is utilized for carrying out various social development activities like health, education, family welfare etc which plays a significant role in generating social welfare and social order in the society as a whole in the country. Not only that, the development of infrastructure is also funded by the tax revenue. Along with this, taxation helps in increasing export and decreasing import as generally developing countries and even developed countries do not

import tax on export but import duty is impose leaved on imported items. Thus taxation assists to earn foreign currency by promoting export. Talking about inflation problem, tax is a very effective tool for the government to control inflation. If the inflation rate is high due to the high price of the essential goods then, the government can rebate the tax rate on those items which will control inflation. Alternatively, if the inflation is due to the excessive demand of the product then, the government can impose high tax upon them which will minimize its consumption and demand eventually, leading towards the control of inflation. Furthermore, it would not be a mistake to say that certain amount of tax revenue is utilized for the national defense which is for our safety security and national sovereignty. So, we can evaluate our self how every aspect of post five progress is depended upon tax. That is why paying tax must give a feeling of responsibility of being a part of the country by contributing to the common good to every true patriot seeking the progress of the country for country dwellers. Though it is well known to one and all that taxation is beneficial but one must not fall into oblivion that everything consists of brighter and darker aspect. Similarly, along with various pros, taxation also possesses some cons. As a consequent of high tax levered on business 'taxes' become the top budget item on the ledger sheet of most of the businesses so they raise the price of the product to pay the tax which leads towards inflation. Furthermore, some people might be prosperous in the past, they might have bought a big building many acres of land but no one knows the future, the same person could turn into a bankrupt having nothing left except a building even unable to pay tax. But if tax is not paid, right away government seizes the property and sells it at auction at sheriff sale. Thus, taxation even leads

Alisa Lamichhane Global College of Management

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jif{ $, cª\s ^, @)&# k';, Year 4, Issue 6, January 2017Essay+;dfrf/


the people towards homelessness. Correspondingly high taxation may cause the economy to enter permanent recession. If the government tries to boost the economy by increasing its expenditure, the result is stagflation (simultaneous increase in inflation and unemployment) not prosperity. The only cure of stagflation is reduction in the tax rate and government spending. The permanent recession caused due to high tax decreases the government revenue as the production drops due to less demand caused by high price. It the government tries to recoup its loss by imposing more tax, production drops and the revenue drops even more. Thus, high taxation leads towards tower real government revenue collection. Yes, it is inevitable that along with progressive changes, taxation is a base for negative impacts too. But this must not be a pretext for tax avoidance. Tax avoidance is the act of taking advantage of loopholes and lacuna in the tax provision. It prove to be very fatal for the national development and increment in quality of life of the people. We can compare the tax rate in Eastern and Western countries. The tax rate is much higher in the western countries than the Eastern and so is the development level. Here the lacuna is not only in the tax avoiders but also in the government as it is unable to accomplish its responsibility of providing maximum facilities to its citizen, like the western countries government does. Especially, in the developing countries, the final hand of the offshoot of the extreme diligence, blood and toil and sweat of the people i.e. their income collected in the name of tax for the national and their development is the hand of the people in the authority who use that money for their personal benefit not national. Therefore, the incessant payment of tax but nil progressive change in the nation and the lives of people are also the major factors for encouraging tax avoidance. However, every government and each citizen must not forget the words of Frederick the Great (King of Prussia).

He has said 'No government can exist without taxation. The money must be necessarily levied on the people and the grand art consists of levying so as not to oppress. Government and citizen, both the parties are highly depended upon the proper utilization of tax revenue. So, both of them should always remember a principle in their mind and that is pay tax, utilized tax, be patriot. In the 16th verse of 13th chapter in chanakya Niti Acharya chanakya has clearly specified the only factor making the difference between the human being and other creatures on the earth and that is intelligence of human being. Thus we human beings must utilize our intelligence, our sense and identity the value of tax, how we all are depended upon it and pay as well as utilize the tax in very genuine manner. So, following the words of chanakya and beeping the principle 'Pay tax, Utilize tax, be patriot in mind. Let all of us pay and utilize tax genuinely and let all of us venture forth for spreading the awareness of proper payment and utilization of tax. After all, our and our country's welfare and destruction both are depended upon tax so why not to be aware and take action to make tax a base only for the progressive change and welfare ?

This essay is awarded by second prize on the ocasion of fifth National Tax day.

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s/ Joj:yfsf] k|rng sl/j #))) jif{ cufl8 rLgaf6 z'? ePsf] kfOG5 . g]kfndf eg] !(%( af6 dfq} s/ k|0ffnL ;'b[9 ePsf] kfOG5 . ljsf; lgdf{0fsf sfo{x? ug{, b}lgs k|zf;g ug{ / hglxtsf nflu ;/sf/nfO{ k|z:t ;|f]tsf] cfjZostf kb{5 . o; k|sf/sf sfo{x?sf] kl/k"lt{ ug{ s/n] ;xfotf ug]{ ub{5 . To;}n] s/ ltg'{ x/]s gful/ssf] st{Jo dflgG5 . cGoyf, s/ gltg]{ JolQm jf lgsfon] k|rlnt sfg'g cg';f/ ;hfosf] eflubf/ aGg' kb{5 . t/, ;+sng u/]sf] s/ ;j} hgtfsf] ;femf lxtsf nflu vr{ x'g] ePsfn] JolQm jf lgsfon] cfkm"n] lt/]sf] s/ /sd a/fa/sf] ;'ljwf bfjL ug{ rflx+ kfp“b}g . o;/L s/af6 g} /fi6«sf] cfly{s ljsf; x'g] ub{5 .

s/ ljleGg k|sf/sf x'g] ub{5g\ . ef/ x:tfGt/0fsf cfwf/df s/ b'O{ j6f /x]sf 5g\ M k|ToIf s/ / ck|ToIf s/; . ;/sf/n] h'g JolQm jf lgsfonfo{ s/ tf]S5, ;f] JolQmn] cfkm\gf] cfo jf ;|f]taf6 a'emfpg] s/ k|ToIf s/ xf] . o;}u/L ;/sf/n] tf]s]sf] JolQmn] cfkm\gf] s/sf] ef/ cGo JolQmnfO{ x:tfGt/0f u5{ eg] Tof] ck|ToIf s/ xf] . xfdLn] ltg]{ u/]sf] cfos/, ;DklQ s/, Jofh s/ OToflb k|ToIf s/ x'g\ eg] d"No clej[l4 s/, eG;f/ dx;'n, cflb ck|ToIf s/ x'g\ . ;j{;fwf/0fn] ;jf/L ;fwg, vfB j:t' h:tf b}lgs cfjZostf pkef]u ubf{ To;df s/ hf]l8P/} cfp“b5 .

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ax'p2]ZoLo ;+oGqsf ?kdf klg lng ;lsG5 .

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cfhsf] o'udf ljsf;sf] r'r'/f]df k'Ug ;s]sf cd]l/sf, rLg, ?;, hd{gL, Sofg8f h:tf /fi6«x? ljsf;sf] dfu{df cufl8 a9]/ ;kmntf r'Dg'sf] sf/0f s]jn s/ /x]sf] 5 . ;+o'Qm /fHo cd]l/sfdf ;+3Lo s/ !) k|ltzt b]lv #(=# k|ltzt /x]sf] 5 / :yfoL s/ ) b]lv !#=^ k|ltzt ;Dd /x]sf] kfOG5 . ;g\ @)!# df k|sfzg ePsf] Ps tYof+scg';f/ ;+o'Qm /fHo cd]l/sfdf /x]sf] Soflnkmf]lg{of ;x/df Ps pRr cfo ePsf] JolQmn] cfkm\gf] /sdsf] sl/j %@=* k|ltzt s/sf] ?kdf a'emfpg] ub{5 . o;}u/L rLgsf] pbfx/0f ln+bf @)!! sf] Ps tYof+sn] sl/j !!=% k|ltzt /fh:j ;+sng ePsf] hgfPsf] lyof] . o;/L ljsl;t d'n'sx?df ;r]t hgtf / Jojl:yt k|zf;gsf sf/0fn] ubf{ a9L eGbf a9L /fh:j ;+sng ug]{ ul/G5 h;sf] ;sf/fTds k|ltkmn b]z / hgtfdf kg]{ ub{5 .

xfd|f] b]zsf] ;Gbe{df rflx+ s/ k|0ffnL / /fHo Joj:yf aLrsf] ;DaGw 7Ls ljkl/t ePsf] h:tf] b]lvG5 . ul/jL, clzIff, cflbsf sf/0f hgtf ;r]t 5}gg\ . o;sf/0f hgtf

dfem s/sf] ckf/ dxTjjf/] r]tgf hfu]sf] 5}g . OdfGbfl/tfk"j{s /fHosf] pQ/f]Q/ k|ultsf nflu s/ a'emfpg] k+|rng ;fx|] sd JolQmx?df dfq kfpg ;lsG5 . clwstd hgtfx? s/sf] lhDd]jf/Laf6 d'Qm x'g vf]H5g\ h;n] ubf{ g} b]z ljsf;df l9nf ;':tL cfO/x]sf] 5 . hgr]tgfsf] cefjsf ;fy;fy} a9\bf] e|i6frf/n] klg hgtfåf/f lbOPsf] s/ ;xL 7fp“df k|of]u x'g ;s]sf] 5}g . e|i6frf/Ltfdf ljZje/sf !@) cf}+ >]0fL k|fKt u/]sf] xfd|f] b]zdf hgtfx?n] cfkm\gf] cfoaf6 ;/sf/nfO{ x:tfGt/0f u/]sf] s/ ljleGg kl/of]hgfx?df vr{ x'g cufl8 g} b]zb|f]xLx?sf uf]hLdf kb{+5g\ . ;/sf/L :t/af6 g} o; k|sf/sf x]nr]qmfO{ eP/ g} jf:tjdf hgtfx? s/ a'emfpg OR5's /x“b}gg\ . hgtfx?nfO{ cfzfj4 agfP/; ljleGg kl/of]hgfx? ;~rflnt eP klg o; lsl;dsf lqmofsnfksf sf/0fn] tL of]hgfx?sf] 6'+uf] nfUb}gg\ / hgtfx? s/ ltg{af6 lg?T;flxt x'G5g\ .

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S.N. Service Name Method Response

1Registration Info (Available to public)

Type REG PAN and SMS to 32024(E.g. REG 304567895)

ABC Company Pvt. Ltd IT Reg: 2064.09.08 VAT Reg: 2064.09.08

2Est imate Return Status

Type EST PAN FiscalYear and SMS to32024 (eg. EST 304567895 2071.072)

Estimated Returns For Period 2071.072 is Submitted.

3 IT Return StatusType RETIT PAN FiscalYear and SMS to 32024(e.g. RETIT 304567895 2071.072)

IT Returns For FY 2071.072 Has Been Submitted.

4 VAT Return Statustype RETVAT PAN TaxYear PeriodType Period and SMS to 32024(e.g. RETVAT 304567895 2073 M 1)

VAT Returns For Period 2071 M 1Has Been Submitted.

5E x c i s e R e t u r n Status

type RETEX PAN TaxYear PeriodType Period and SMS to 32024 (e.g. RETEX 304567895 2071 M 1)

Excise Returns For Period 2071 M 1 Is Not Submitted Yet.

6 Paymenttype PMT PAN VoucherNo and SMS to 32024 (e.g PMT 304567895 249561)

Date:2073.06.01 Amount:10000.00 Payment for: VAT

7 Arreartype ARR PAN and SMS to 32024(e.g.ARR 304567895 )

Excise: 0 IncomeTax: 10000 VAT: 5000

8 Help Type HELP and SMS to 32024Reg - Registration Retit - Income Tax Return Retvat - Vat Return PMT - VoucherPayment Arr - Arrear Est - Estimated Return

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