Executive Level KE3 Part B:Fundamentals of Law 2017 ud¾ ... · b f. kqï M , 1. B. 2..súiqï kS;sh (uQ,sl oekqu) ^úIh ks¾foaYfhys nr ;eîu . 1. 5 % & oek qï ixrplh ± k qï mßu

2017 ud¾;= úNd.fhA isg n,meje;Afjk fjkiAlï

KE3 Part B:Fundamentals of Law

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

1 wOHhk .%kA:h i|yd ixfYdAOk

2 KE3 úIh ks¾foAYfhA nr;eîï i|yd ixfYdAOk

3 bf.kqï M, i|yd ixfYdAOk

Executive Level

1 wOHhk .%kA:h i|yd ixfYdAOk

by; ixfYdAOkh fya;=fjkA KE 3 Fundamentals of Law wOHhk .%kA:fha my; i|ykA

mßÉfþo$ bf.kqï M, muKlA 2017 ud¾;= isg n,meje;Afjk mßos úNd. i|yd wod, fõ'

Chapter 1 Y%S ,xldfõ kS;s iy kshdul rduqj ms<sn| ye¢kaùu'

Chapter 2 .súiqï kS;sh ûQ,sl oekqu&

Chapter 3 NdKav úlsKSu ûQ,sl oekqu&

Chapter 4 .kqfokq l< yels ,shú,s ûQ,sl oekqu&

Chapter 5 ksfhdacH;aj kS;sh

Chapter 6 yjq,a jHdmdr kS;sh ûQ,sl oekqu&

Chapter 8 l=,S iskaklalr,l,a nÿ iy Kh (bf.kqï M, 3.5.1 muKs )

Chapter 9 lïlre kS;sh

Chapter 10 jHdmdßl mßirh iy kj fr.=,disj,g wod, jk jeros

Chapter 11 wka;¾cd;sl fj<|du (mßÉfþo wka;;¾.;h 1-4 muKs. bf.kqï M,

3.6.1, 3.6.2 iy 9.1.1 muKs)

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

úIh ks¾foaY jHqyh

m%Odk úIh ks¾foaY tallh nr ;eîu

1. nÿlrKh ye¢kaùu 5%

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

3. iud.ï nÿlrKh ye¢kaùu 15%

4. d,kh yd nÿ f.ùu 5%

5 jHdmdrhla úiska f.úh hq;= nÿ 5%

dx.

1. YS% ,xldfõ kS;s iy kshdul rduqj ms<sn| ye¢kaùu 5%

2. .súiqï kS;sh (uQ,sl oekqu) 15%

3. NdKav úlsKSu (uQ,sl oekqu) 8%

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

5. kssfhdacH;aj kS;sh iy yjq,a jHdmdr kS;sh 8%

6. lïlre kS;sh 5%

7. jHdmdßl mßirh iy kj fr.=,dis j,g wod, jk jeros 4%

m,uq

bf.kqï M,1

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oekqï ixrplh ±kqï mßudKh

±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh

1.1 wdKavql%u jHjia:dj iy kS;sfha m%fNao

;;H oekqu u;l ;nd .ekSu 1.1.1 Y%S ,xldfõ kS;s moaO;sfha uQ,sl m%fNaohka iy ld¾hNdrh y÷kd.ekSu'

1

1.2 kS;s moaO;sh ;;H oekqu u;l ;nd .ekSu 1.2.1 Y%S ,xldjg wod, m%Odk kS;s moaO;s y÷kd .ekSu' 1

1.3 wêlrK moaO;sh iy tajdfhald¾hNdrh

;;H oekqu u;l ;nd .ekSu 1.3.1 Y%S ,xldfõ wêlrK moaO;sh iy tajdfha ld¾hNdrh y÷kd .ekSu'

1

1.4 kshduk wdh;khkayS ld¾hNdrh

;;H oekqu u;l ;nd .ekSu$ wjfndaO lr .ekSu

1.4.1 my; i|yka wdh;kj, kshduk ld¾hNdrh meyeÈ,s lsßu(

Y%S ,xld jr,;a .KldêldÍ wdh;kh"

Y%S ,xld .sKqï yd ú.Kk m%ñ;s ióCIK uKav,h"

iq/l=ïm;a yd úkssuh fldñIka iNdj"

fld<U fldgia fj<ofmd<" wdfhdack uKav,h"

iud.ï frðiag%d¾jrhdf.a fomd¾;fïka;=j"

Y%S ,xld f¾.= fomd¾;fïka;=j"

Y%S ,xld uy nexl=j ^úksuh md,k fomd¾;fïka;=j&

1.4.2 by; i|yka tla tla wdh;khkays m%Odk ld¾hhka y÷kd .ekSu'

1

bf.kqï M,1

bf.kqï M,

1.Y%S ,xldfõ kS;s iy kshdul rduqj ms<sn| ye¢kaùu^úIh ks¾foaYfhys nr ;eîu 5%&

oekqï ixrplh ±kqïmßudKh


1.1 wdKavql%u jHjia:dj iykS;sfha m%fNao

;;H oekqu u;l ;nd .ekSu 1.1.1 Y%S ,xldfõ kS;s moaO;sfha uQ,sl m%fNaohka iyld¾hNdrh y÷kd.ekSu'

1



;;H oekqu u;l ;nd .ekSu 1.3.1 Y%S ,xldfõ wêlrK moaO;sh iy tajdfha ld¾hNdrhy÷kd .ekSu'

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1.4 kshduk wdh;khkaySld¾hNdrh

;;H oekqu u;l ;nd .ekSu$wjfndaO lr .ekSu










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2.1 .súiqul m%Odk wx. ixl,ams; oekqu wjfndaO lr .ekSu 2.1.1 j,x.= .súiqul wjYH;djhka ^w¾mKh iy

m%;s.%yKh" ffk;sl iïnkaO;d we;slr .ekSfï

fÉ;kdj" m%;sIaGdj" YlH;dj iy wdlD;sh&

.súiqul ks¾jpkh" tlÕ;dj" .súi.ekSug we;s

YlH;dj" .súiqul wdlD;sh" iyu;sfha ;:H;dj

meyeÈ,s lsÍu'

2

2.2 .súiqul j.ka;s ixl,ams; oekqu wjfndaO lr .ekSu 2.2.1 .súiqul j.ka;s hkqfjka woyia lrkafka l=ulao hkak meyeÈ,slsÍu' ^fldkafoais" m%;s{dNdr iy j.lSfuka ksoyia lsÍfïj.ka;s

j, n,mEu& iy 1997 wxl 26 orK widOdrK

.súiqï fldkafoais mk; meyeÈ,s lsÍu'

2.2.2 jeroSï" jeros w¾: ksrEmKh" wkjYH n,mEï iy tajdfham%%;súmdl meyeÈ,s lsÍu'

2

2.3 wruqfKys kS;sl;ajh ixl,ams; oekqu wjfndaO lr .ekSu 2.3.1 wruqKq wks;slùfï n,mEu iy tys m%;súmdl

meyeÈ,s lsÍu'

2

2.4 .súiqu wjika lsÍu ixl,ams; oekqu wjfndaO lr .ekSu 2.4.1 bgq lsÍfuka" tlÕ;djfhka" jHj¾:ùfuka iy

lvlsÍfuka .súiqula wjika jk wdldrh

^wfmalaIs; lvlsÍïo we;=,;aj& meyeÈ,s lsÍu'

2

2.5 .súiqula lv lsÍfï§ l<yels ms<shï

ixl,ams; oekqu wjfndaO lr .ekSu 2.5.1 fmdÿ kS;sh iy .súiqï lv lsÍu i|yd we;s idOdrKd;aulms<shï meyeÈ,s lsÍu'

2.5.2 wh:d Ok,dNh ms<sn| uQ,O¾uh myod meyeÈ,s lsÍu'

2

2.6 .súiqï kS;sfha tk wfkl=;a ixl,am

ixl,ams; oekqu u;l ;nd .ekSu$wjfndaO lr .ekSu

2.6.1 úúO wdldrfha .súiqï i|yd jQ l,djfrdaOh y÷kd .ekSu'

2.6.2 .súiqï fmrú;dj ms<sn| uQ,O¾uh meyeÈ,s lsÍu'2

Wmldrl wdlD;Ska vi

Wmldrl wdlD;Ska

WmldSka2015 úIh ks¾foaYh m%Odk Wmldrl ;=kla u; mokïfõ¡ tkï" oekqu (Knowledge), l=i,;d

(Skills) iy m%dfhda.sl mqyqKqj (Practical Training & Development) hs'

Executive, Business & Corporate Levels: fuu wÈhrj, wjYH;d bgqlsrSu i|yd Wmldrlhka

úfYaIs; WmúIh lafIa;%hka iy wkq Wmldrlj,g fjka lr we;'

by; Wmldrl" úfYaIs; úIh fCIa;%hka fyda wkq Wmldrlj,g LKavkh lr tu wka;¾.;h"

wod< YlH;d uÜgï idOkhg wjYH m%Odk ksmqK;d woshr ;=kla hgf;a úoyd oelafõ'

oekqu Wmldrlh (Knowledge Pillar), ;=,ska olaI jr,;a .KldêldÍjrfhl=g wjYH

;dlaIKsl wjfndaOh ,ndfoa¡

wkq Wmldrl 1( Financial Accounting & Reporting (FA&R)

wkq Wmldrl 2( Management Accounting & Finance (MA&F)

wkq Wmldrl 3( Taxation & Law (T&L)

wkq Wmldrl 4( Assurance & Ethics (A&E)

wkq Wmldrl 5( Management & Contemporary Issues (M&C)

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

bf.kqï M,1

B2..súiqï kS;sh (uQ,sl oekqu)^úIh ks¾foaYfhys nr ;eîu 15%&

oekqï ixrplh ±kqï

mßudKh ±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh






meyeÈ,s lsÍu'

2

2.2 .súiqul j.ka;s

ixl,ams; oekqu wjfndaO lr .ekSu 2.2.1 .súiqul j.ka;s hkqfjka woyia lrkafka l=ulao hkak meyeÈ,s lsÍu' ^fldkafoais" m%;s{dNdr iy j.lSfuka ksoyia lsÍfï j.ka;s



2.2.2 jeroSï" jeros w¾: ksrEmKh" wkjYH n,mEï iy tajdfha m%%;súmdl meyeÈ,s lsÍu'

2


meyeÈ,s lsÍu'

2




2

2.5 .súiqula lv lsÍfï§ l< yels ms<shï

ixl,ams; oekqu wjfndaO lr .ekSu 2.5.1 fmdÿ kS;sh iy .súiqï lv lsÍu i|yd we;s idOdrKd;aul ms<shï meyeÈ,s lsÍu'


2


ixl,ams; oekqu u;l ;nd .ekSu$ wjfndaO lr .ekSu


2.6.2 .súiqï fmrú;dj ms<sn| uQ,O¾uh meyeÈ,s lsÍu' 2

bf.kqï M,1

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NdKav úlsKSu ûQ,sl oekqu& ^úIh ks¾foaYfhys nr ;eîu 8%)



3.1 NdKav úlsKSfï .súiqul iajrEmh yd úIh jia;=j

ixl,ams; oekqu wjfndaO lr .ekSu 3.1.1 NdKav úlsKSfï .súiqula iy jev yd wuqøjH i|yd jk .sõiqï w;r fjki y÷kd.ekSu iy tlS NdKav j¾.SlrKh i|ydjk .súiqul fjki idlÉPd lsÍu'

3

3.2 fldkafoais iy m%;s{dNdr ixl,ams; oekqu wjfndaO lr .ekSu 3.2.1 NdKav úlsKSfï .súiqulg wkqñ jHx. fldkafoais iy m%;s{dNdr y÷kd .ekSu'

3

3.3 .ekqqïlre yd úl=Kqïlre w;r whs;sh yqjudre ùu

ixl,ams; oekqu wjfndaO lr .ekSu 3.3.1 wjodku iy ysñlu mejfrk wjia:d yqjudrejk wjia:dj idlÉPd lsÍu' ^ksYaph fkdl< NdKav" ysñlu fjkalr ;nd.ekSu" fldgia jYfhka fnod yeÍu" fjkafoaisfha úlsKSu" whs;slre fkdjk fjk;a mqoa.,hl= úlsKSu'&

3

3.4 úl=Kqïlreg yd .ekqïlreg we;s ms<shï

ixl,ams; oekqu wjfndaO lr .ekSu 3.4.1 úl=Kqïlreg iy .ekqïlrg we;s ms<shï iy zñ, fkdf.jQ úl=Kqï lref.a ZZ whs;sjdislï meyeos,s lsÍu'

3

3.5 l=,S iskaklalr iy l,anÿ .súiqï j, fkd;sl n,mEu

;;H oekqu u;l ;nd .ekSu 3.5.1 l=,S iskaklalr iy l,anÿ .súiqïj, uQ,O¾u i|yka lsÍu' 8

3.6 wka;¾cd;sl fj<|du ;;H oekqu u;l ;nd .ekSu 3.6.1 t*a'´'ì (FOB) iy iS'whs't*a (CIF) .súiqï w;r we;s fjkialï y÷kd.ekSu'

3.6.2 Khjr ,smshlg wod, l%shdj,sh meyeos,s lsÍu'

11

bf.kqï M,1

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j,g wod, jk fia wka;¾cd;sl NdKav wf,úh .ek meyeos,s lsÍu'

3.6.3 uq,H iy Khjr ,sms" m%jdykh" rlaIKh iy fk!Ndr ì,am;a

B3.

bf.kqï M,1

B4. .kqfokq l< yels ,shú,s ûQ,sl oekqu&^úIh ks¾foaYfhys nr ;eîu 5%&



4.1 fplam;a" úksuh ì,am;a yd fmdfrdkaÿ fkdaÜgq

;;H oekqu wjfndaO lr .ekSu 4.1.1 fplam;a" úksuh ì,am;a yd fmdfrdkaÿ fkdaÜgq ks¾jpkh lrtajd w;r we;s fjki y÷kd .ekSu'

4.1.2 jHdmdr mßph ;=, fplam;l" úkssuh ì,am;l yd fmdfrdkaÿ fkdaÜgqjl ld¾hNdrh meyeÈ,s lsÍu'

4

4.2 fplam;a ms<sn| kS;suh uQ,O¾u yd jdKscuh jeo.;alu

ixl,ams; oekqu wjfndaO lr .ekSu 4.2.1 my; i|yka lreKq ms<sn|j fplam;a j,g wod, kS;sh iy tys jdKsc jákdlï meyeÈ,s lrkak' iy ^msgika f¾Lkh w.reùu yd nexl=lref.a j.lSu& meyeÈ,s lsÍu'

4

4.3 zh:dld, OdrlhdZ iy zbÈßm;a lsÍuZ ks¾jpkh lsÍu'

ixl,ams; oekqu wjfndaO lr .ekSu 4.3.1 úksuh ì,am;la iïnkaOfhka zh:dld, OdrlhdZ iy zbÈßm;a lsÍuZ hk lreKq j, w¾:; ksrEmKh iy jdksc jeo.;a ks¾jpkh lr meyeÈ,s lsÍu'

4

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xi

bf.kqï M,1

B5.kssfhdacH;aj kS;sh iy yjq,a jHdmdr kS;sh^úIh ks¾foaYfhys nr ;eîu 8%&



5.1 kssfhdacH;ajh we;slr .ekSu"

úúO ksfhdað;hka j¾. ixl,ams; oekqu wjfndaO lr .ekSu 5.1.1 wfkHdakH tlÕ;djfhka" wkqu; lsÍfuka" wjYH;djh iy

m%;snkaOkfhka ksfhdacH;ajh we;sjk wjia:d meyeÈ,s lsÍu'

5

5.2 wêldr n,h ixl,ams; oekqu wjfndaO lr .ekSu 5.2.1 ksfhdað;hd úiska i;H wêldr n,h ^m%ldYs; wêldrh iy jHx.

wêldrh we;=,;aj& iy úoHdudk wêldrh w;alr.kafka l=uk jgmsgdjla hgf;ao hkak meyeÈ,s lsÍu'

5

5.3 m%Odkshd iy ksfhdað;hd w;r

whs;sjdislï iy hq;=lï

;;H oekqu wjfndaO lr .ekSu 5.3.1 ksfhdað;hdf.ka m%Odkshdg we;s hq;=lï i|yka lsÍu'

5.3.2 m%Odkshdf.ka ksfhdað;hdg we;s hq;=lï meyeÈ,s lsÍu'

5

5.4 kssfhdacH;ajh wjika lsÍu ixl,ams; oekqu u;l ;nd .ekSu 5.4.1 md¾Yjhka w;r l%shdjka u.ska iy kS;sh l%shd;aul ùfuka

kssfhdacH;aj .súiqula wjika jk wjia:d i|yka lsÍu' 5

5.5 ksfhdað;hdf.a j.lSï ;;H oekqu u;l ;nd .ekSu 5.5.1 i;H n,h hgf;a" oDYHudk n,h hgf;a iy n,h fkdue;sj

lghq;= l, wjia:djl ksfhdað;hdf.a j.lSu i|yka lsÍu'

5

5.6 rcfha j.lSu ;;H oekqu wjfndaO lr .ekSu 5.6.1 ;u ksfhdað;hskaf.a ls%hdjka iïnkaOfhka rcfha j.lSu meyeÈ,s

lsÍu'

5

5.7 yjq,a jHdmdrhla msysgqjd

.ekSu"

yjq,alrejka w;r we;s iïnkaO;djh" yjq,alrejka udreùu iy yjq,a jHdmdrhla úiqrejd yeÍu'

;;H oekqu u;l ;nd .ekSu$ wjfndaO lr .ekSu

5.7.1 yjq,a jHdmdrhl fmdÿ ,laIK yÿkd .ekSu'

5.7.2 j,x.= yjq,a jHdmdrhla msysgqjd .ekSug wjYH jk lreKq i|yka lsÍu'

5.7.3 yjq,a jHdmdrhla msysgqjd .ekSu iïnkaOfhka jxpd je,elaùfï wd{d mk; hgf;a wkq.ukh l, hq;= ms<sfj;a meyeÈ,ss lsÍu'

5.7.4 yjq,a jHdmdrhla ,shdmÈxÑ lsÍfï idOH;d i|yka lsÍu'

5.7.5 yjq,alrejka w;r we;s iïnkaO;djh i|yka lsÍu'

5.7.6 yjq,alrejka iy f;jk md¾Yjhka w;r we;s iïnkaO;djh i|yka lsÍu'

5.7.7 yjq,alrejkaf.a È,sla; j.lSu meyeÈ,ss lsÍu'

5.7.8 yjq,a jHdmdrhla úisrejd yeßh yels wldr meyeÈ,ss lsÍu'

6

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xiii

B6. lïlre kS;sh^úIh ks¾foaYfhys nr ;eîu 5%&


mßudKh ±kqï l%shdj,sh bf.kqï M,h mßÉfþoh

6.1 fiajl w¾:idOl wruqo, (E.P.F) fiajd kshqla;hskaf.a Ndr wruqo, (E.T.F)

fm!oa.,sl w¾:idOl

wruqo, (P.P.F)

;;H oekqu u;l ;nd .ekSu 6.1.1 wod< jH;sf¾L iys;j w¾:idOl wruqo,g iy fiajdkshqla;slhskaf.a Ndr wruqo,g ljqreka odhl uqo,a f.úh hq;=o hkak i|yka lsÍu'

6.1.2 fiajl w¾: idOl wruq, yd fiajd kshqla;slhskaf.a Ndr wruqo, w;r we;s fjkialï y÷kd .ekSu'

6.1.3 fiajl w¾: idOl wruqof,a yd fiajl Ndrldr wruqof,a odhl uo,a qwdmiq ,nd .; yels wjia:djka ,ehsia;=.; lsÍu'

9

mdßf;daIslh ;;H oekqu wjfndaO lr .ekSu 6¡2¡1 mdßf;daIslhg we;s ysñldr;ajh meyeos,s lsÍu' 9

6.3 idmamq iy ld¾hd,

fiajl mk;

;;H oekqu u;l ;nd .ekSu 6¡3¡1 idmamq iy ld¾hd, fiajl mk; hgf;a wdjrKh lrkq ,nk fiajlhska ljqreka o y÷kd.ekSu'

6¡3¡2 fiajh lrk meh .Kka iy i;s" jd¾Isl ksjdvq oskhka iy ksjdvq .ek i|yka lsÍu'

6¡3¡3 idmamq iy ld¾hd, fiajl mk; hgf;a fiajd fhdaclhska úiska imhkq ,eìh hq;= myiqlï y÷kd .ekSu'

6¡3¡4 fiaúldjka i|yd ,nd.; yels ud;D m%;s,dN y÷kd.ekSu'

6¡3¡5 jegqfmka l< yels wjir,;a wvqlsÍïs y÷kd .ekSu'

6.4 fiajh wjika lsÍu ;;H oekqu u;l ;nd .ekSu$ wjfndaO lr .ekSu

6'4'1 fiajh wjika lsÍfï ^úsfYaI úêúOdk& mk; hgf;a fiajlhskaf.a fiajh wjika lsrSu ioyd we;s ld¾h mámdáh meyeos,s lsÍu'

6'4'2 zWm f,aLk.;Z /lshd y÷kd .ekSu'

6.4.3 f.úh hq;= jkaÈ .Kkh lrk wdldrh i|yka lsÍu'

9

6.2

9

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Executive Level KE3 Part B:Fundamentals of Law 2017 ud¾ ... · b f. kqï M , 1. B. 2..súiqï kS;sh (uQ,sl oekqu) ^úIh ks¾foaYfhys nr ;eîu . 1. 5 % & oek qï ixrplh ± k qï mßu