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.