© ish¨u ysñlï weúßKs
wkq wxlh(
YS% ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr
2016 uehs úNd.h
mÍlaIK Èkh
:
mÍlaIK fõ,dj :
2016 uehs 08
1.30 m(j'- 4.30 m(j'
msgq .Kk :
m%Yak .Kk :
06
07
úNd. wfmalaIhkag Wmfoia
1.
2.
3.
4.
5.
6.
7.
kshñ; ld,h meh 3 ls'
uq¿ ,l=Kq 100 hs'
I fldgfia ish¨u m%Yakj,g o" II fldgfia A yd B ldKavj,ska m%Yak 2 ne.ska f;dardf.k ;j;a
m%Yak 04 lg o W;a;r imhkak'
I fldgi (- A ldKavh ( jHdmdr kS;sh iy B ldKavh ( nÿlrKh
iy
II fldgi (- A ldKavh ( jHdmdr kS;sh iy B ldKavh ( nÿlrKh
jHdmdr kS;sh iy nÿlrKh hk ldKavhkag wod, ms<s;+re ,sùu ^nyqjrK m%Yak iy ,sÅ; m%Yak&
i|yd ms<s;+re m;a 2la Ndú;d lrkak¡
whÿïlrejkag fmr ieliqï fkdl, (non-programmable) .Kl hka;% Ndú;dl< yelsh'
ms<s;+re iemhsh hq;Af;A isxy, NdIdfjkA muKs'
úIh
jHdmdr kS;sh yd nÿlrKh
úIhh ixfla;h
(BLT / OL 4 – 204)
I fldgi
m%Yak wxl 01 ( ^,l=Kq 20&
wxl 01 orK m%Yakfha ish¨u fldgiaj,g W;a;r imhkak' tla tla m%Yakhg jvd;au ksjerÈ W;a;rh
f;darkak' tfia f;dard.;a W;a;rhg wod< bx.%Sis wËrh m%Yak wxlh iuÕ ms<;
s =re fmdf;a ,shkak'
Wod( (1) wod< bx.%Sis wCIrh, (2) wod< bx.%Sis wCIrh jYfhks'
A ldKavh( jHdmdr kS;sh
(1)
w¾mKhla wjidk jkafka(
(a) w¾mKlre úiska wj,x.= lsÍu
(b) ld,h bl=;aj hdu
(c) w¾mKfha fldkafoaih
s la imqrd,Sug wfmdfydi;a ùu
(d) by; ish,a,u
(2)
n,rys; .súiqula jkafka(
(a) md¾Yjlrejka w;r ffk;sl ne|sula we;s jkakdjQ .súiqï.
(b) .súiqula fkdmej;Su¡
(c) tal md¾Yúlj we;s lr .kakdjQ .súiqï¡
(d) .súiqfï tla md¾Yjlrejl= úiska tys fldkafoais imqrd,Sug wfmdfydi;aùu u; wfkla
md¾Yjh úiska fldkafoais lvl, md¾Yjh fj; n,mEula we;s lsÍug fkdyels .súiqï¡
(3)
fj,| ie,lg meñKs “x” keue;s mqo.
a ,hdg ñ, re¡50$- la f,i ioyka l, udl¾ mEkla oel
.ekSug yels úh¡ th ñ,oS .ekSu i|yd bosßm;a l, Tyqg uqo,a whleñ úiska mjik ,oafoa tys ñ,
jeros f,i i|yka l, we;s nj;a" ksjeros ñ, re¡150$- la úh hq;= nj;a h¡ “X” f.a ;¾lh jQfha Tyq
f.úh hq;af;a re¡50$- la muKla njh¡ .súiqï kS;sh g wkqj f,an,fha olajd we;s ñ, iïnkaOj
Tnf.a meyeos,s lsßu jkqfha(
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – jHdmdr kS;sh yd nÿlrKh (BLT / OL4 - 204) – 2016 uehs úNd.h
1
(a)
(b)
(c)
(d)
ñ, i|yka l, NdKavhla úlskSu i|yd m%o¾Ykh lsÍu .súiqula fjkqfjka jq werhquls¡
fuysoS fj,|ie,a ysñhd X fj; m%;s.%ykh jQ w¾mKhla isÿ l, we;s nj¡
re¡50$- la i|yd jQ uq,a w¾mKh re¡150$- la jQ m%;sw¾mKh u.ska wj,x.= ùu¡
by; lsisjla fkdfõ
(4)
m%o¾YkYS,S wêldÍ n,hla (Ostensible authority) we;s fkdjkafka(
(a)
mqoa.,hl= úiska Tyqf.a ksfhdað;hl= fkdjk whl= yg Tyq f,i fmkS isàug bv ie,iSu ¡
(b)
.súiqulg t,öu g úia;SrK n,hla ;ukag mj;sk nj yefÕk whqßka lghq;= lsÍug m%Odkshd
úiska ksfhdað;hdg bv ie,isu¡
(c)
kssfhdað; iïnkaO;djh wjika ùfuka miqj ;j ÿrg;a ksfhdað;hl= f,i fmkS isàug fmr isá
ksfhdað;hdg bv ie,iSu¡
(d)
ksYÑ
a ; ld¾hhla bgq lsÍu i|y wjYH jkakd jQ n,h iys;j m%Odkshd úiska ksfhdað;hl= fj;
m%ldYs;j wêldÍ n,hla ,nd oSu¡
(5)
ydKav úlsKu
S i|yd jQ .súiqula hgf;a weKjqï l, m%udKhg jvd jeä m%udKhla úlsKï
q lre úiska hjd
we;s úgl .eKqïlreyg:
(a)
NdKav fkdheùu fjkqfjka kvq mejßh yel.
(b)
weKjqï l, m%udKh muKla Ndr f.k b;sßh wdmiq heúh yel.
(c)
ish¿u NdKav Ndr f.k weKjqï l, m%udKhg muKla f.ùï l, yel.
(d)
by; lsisjla fkdfõ
B ldKavh( nÿlrKh
(6)
2016 whjeh fhdackd wkqj nexl=" l,anÿ yd wfkl;a uQ,H fiajd i|yd fhdað; wdodhï nÿ wkqmd;h
l=ulao?
(a)
28%
(b)
15%
(c)
12%
(d)
30%
(7)
wdodhï nÿ mkf;a nÿ mekùfï j.ka;sh wkqj —;eke;a;l=˜ (Person) f,i ye|skaùug iqÿiqlï
fkd,nkafka(
(a)
;ks mqoa.,fhl=
(b)
yjq,a jHdmdrhla
(c)
rchla
(d)
Ndrhla (A trust)
(8)
NdKav ksIamdokh lrk wdh;khla úiska Wmhk my; wdodhï w;=ßka wd¾Òl fiajd .dia;= (ESC) i|yd
wod,jk wdodhula jkafka¦
(a)
ksIamdok NdKav úl=Kï
q w.h
(b)
ia:djr ;ekam;= fmd<S wdodhu
(c)
fldgia wdfhdackfhka ,nk ,dNdxY wdodhu
(d)
ia:djr j;alï úlsKSfuka ,nk wdodhu
(9)
iud.ula úiska tys 2014/2015 ;lafiare j¾Ih i|yd m<uq ld¾;=jg wod, re.2,000,000/- la jk jdßlh
kshï; osk f.ùu meyer yeß w;r" th 2014 fkdjeïn¾ ui 16 jk osk f.jk ,oS. tu iud.u úiska
f.úh hq;= ov uqo, l=ulao?
(a) ov uqo,la f.úh hq;= fkdfõ
(b) re¡320,000/(c) re.200,000/(d) re.188,633/-
(10) msh,a uy;d Tyqf.a 2014/2015 ;lafiare j¾Ih i|yd jk nÿ jd¾;dj 2015 foieïn¾ ui 4 jk osk
bosßm;a lrk ,oS. tu nÿ jd¾;dj i|yd ;lafiare ksl=;a lsÍfï ld, iSudj wjika jkafka(
(a) 2017 ud¾;= 31 osk fyda Bg fmr
(b) 2018 fkdjeïn¾ 30 osk fyda Bg fmr
(c) 2015 fkdjeïn¾ 30 osk fyda Bg fmr
(d) 2017 fkdjeïn¾ 30 osk fyda Bg fmr
^,l=Kq 2 « 10 } uq¿ ,l=Kq 20&
I fldgi wjidkhs
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – jHdmdr kS;sh yd nÿlrKh (BLT / OL4 - 204) – 2016 uehs úNd.h
2
II fldgi
A ldKavh - jHmdr kS;sh
´kEu m%Yak 02 lg W;a;r ,shkak'
m%Yak wxl 02 ( ^,l=Kq 20&
(a)
;u fudag¾ r:h wf,ú lrk njg ñ,dka úiska ksu,ag oekqï ÿka w;r bßod fmrjre 10 jk;=re
w¾mKh újD;j ;nd .kak njg fmdfrdkaÿ úh¡ ta fjkqfjka ksu,a úiska re¡50"000$- l w;a;sldrula
f.ùh¡ ta w;r;=r nodod oskfhaoS tu fudag¾ r:h ñ,dka úiska T,a.dg wf,ú lsÍug .súiqulg
t,Uqk w;r" ksu,a yg oekqï fok ,oafoa T,a.dg fudag¾ r:h úlsKSu fjkqfjka l, w¾mkh b,a,d
wia lr .;a njh¡ isl=rdod oskfhaoS w¾mKh m%;s.%yKh l, nj ksu,a úiska ñ,dka yg okajd hjk
,oS¡
ksu,af.a m%;s.%yKh j,x.= jkafkao myokak¡
(b)
^,l=Kq 10&
;uka i;= wefrda kï jQ we,afiaYka j¾.fha n¨ megjl= úlsKSug rduka ;SrKh lrk ,oS. Tyq úiska
fï nj ;u ñ;=frl= jk ,d,a fj; ,sÅ;j my; whqßka oekaùh.—ohdnr ,d,a, uu wefrdaj úlsKSug
;SrKh lf<ñ. jákdlu re¡75"000$- ls. Tn fï iïnkaOj Wkkaÿ jkafka kï udf.a ksjig meñK
re¡75"000$- f.jd wefrdaj /f.k hkak˜. ,d,ag rdukaf.a ,smsh ,enqKq w;r my; f,i ms<s;=re
heùh. —ohdnr rduka, Tnf.a w¾mKh fjkqfjka fndfyda ia;+;sjka; fjñ¡ uu wefrdaj ñ,oS .kakg
leue;af;ñ. tfia kuq;a re¡75"000$- la jákdlñka jeä nj okajd isáñ. ud úiska re¡50"000$- la
f.ùug tlÕ fjñ˜. rduka úiska ,d,af.a ,smshg ms,s;=re fkd,sõfõh. osk follg miq ,d,a úiska
ÿrl:kfhka rdukag oekqï ÿkafka ;uka re¡75"000$- g wefrdaj ñ,oS .ekSug leu;s njhss. flfia
kuq;a tu wjia:dj jkúg rduka úiska iukag wefrdaj úl=Kd ;sìK. ,d,a rdukag tfrysj .súiqu lv
lsÍu fjkqfjka kvq mejÍug n,dfmdfrd;a;= fõ.
,d,a úiska kvq mejßh hq;=fõo keoao hkak fya;= iys;j ,d,ag Wmfoia fokak.
^,l=Kq 10&
^uq¿ ,l=Kq 20&
m%Yak wxl 03 ( ^,l=Kq 20&
(a)
hdmkfha mosxÑ fõ¨ úiska áka ud¿ fmÜá 20 la ud;r md,f.ka weKjqï lrk ,oS¡ md, fmÜá 190 la
ÿïßh u.ska hejQ w;r" bka 20 la fõ¿g ,eìh hq;= njg ÿïßh ks<OdÍkag oekqï ÿkafkah¡ ÿïßh
hdmkh ,Õdùug m%udo jq w;r fõ¨g heùug ;snQ fmÜá 20 Tyqg ,nd oSug fmr krla ù ;sìK¡
áka ud¿ i|yd f.ùug fõ¨g j.lSula ;sfío@ myokak¡
(b)
^,l=Kq 08&
fy<s fkdl, m%OdkS uQ<O¾uh u.ska wkq.uH .súiqula we;s lsÍug yelso@
^,l=Kq 12&
^uq¿ ,l=Kq 20&
m%Yak wxl 04 ( ^,l=Kq 20&
(a)
ud,ks oDIaá úfYaI{jßhls¡ weh fka;%d iud.fuka weia mÍlaId lrk hka;%hla ñ,oS .ekSug tlÕ
jQ w;r .súiqfï fldkafoais lshjd ne,Sulska f;drj .súiqu w;aika l,dh¡ hka;%fha we;s ish¿u
fodaY wdjrKh fkdjk nysIl
a dr wka;¾ jdlHla tys we;=,;a úh¡ hka;%h iïmQ¾Kfhkau fodaI iys;
úh¡ .súiqu wjika lsÍug ud,kSg wjYH ù we;¡
ud,kS úiska .súiqu wjika l, hq;=fõo keoao hkak fya;= iys;j ud,kSg Wmfoia fokak¡ ^,l=Kq 08&
(b)
fplam;la úi¾ckh jk (Discharged) wjia:djka ,shd olajkak.
(c)
.súiqul i|yka jk —wkqmd;sl n,mEu˜ (force majeure) kïjQ wka;¾ jdlH myokak.
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – jHdmdr kS;sh yd nÿlrKh (BLT / OL4 - 204) – 2016 uehs úNd.h
^,l=Kq 08&
^,l=Kq 04&
^uq¿ ,l=Kq 20&
A ldKavh wjidkhs
3
B ldKavh - noqlrKh
´kEu m%Yak 02 lg W;a;r ,shkak'
m%Yak wxl 05 ( ^,l=Kq 20&
(a)
2004 wfma%,a 01 jk osk isg l%shd;aul —wd¾Òl fiajd .dia;=” (ESC) noao jd¾Isl noaola jk w;r"
ld¾;=uh jYfhka f.ùï lrkq ,nhs.
(i)
wd¾Òl fiajd .dia;= (ESC) noao y÷kajd oSfï wruqK fláfhka meyeos,s lrkak¡
^,l=Kq 02&
(ii)
wdfhdack uKav,fha (BOI) ,shdmosxÑ wdh;khla jk A iud.u fï jk úg nÿ iyk ld,
iSudjla ,nd isà. tu iud.fï 2014$2015 ;lafiare j¾Yh ioydjk wdodhu my; mßos fõ. ta
iud.u úiska f.úh hq;=jk wd¾Òl fiajd .dia;= (ESC) noao .kkh lrkak.
^,l=Kq 03&
osfkka wjika ld¾;=j
wdodhu
(b)
2014 iema;eïn¾ 30
re¡ ñ,shk 45
2014 foieïn¾ 31
re¡ ñ,shk 100
2015 ud¾;= 31
re¡ ñ,shk 48
cd;sh f.dvke.Sfï noao (NBT)" òkEu whs;uhla wdkhkh lsÍfïoS fyda hï whs;uhla
ksIamdok l%shdj,shla u; fyda" hï fiajd iemhSula u; fyda f;d. fyda is,a,r fj<odu u; fyda
wh lrkq ,nhs.
(i) my; wdh;khkaf.a cd;sh f.dvke.Sfï noaog hg;a msßjegqu iy ksoyia lrk ,o
msßjegqu 2014 foieïn¾ 31 ka wjika ld¾;=j i|yd ks¾Kh lrkak.
^,l=Kq 04&
iud.u
jHdmdr ld¾hh
msßjegqu ^re¡ ñ,shk&
ksIamdokh iy úlsKSu
525
P
is
,
,
a
r
fj<odu
1"020
Q
fnodyeÍfï fiajd
720
R
ffjoH fiajd
244
S
(ii)
(c)
2014 cQks 30
re¡ ñ,shk 60
by; (i) g wod,j Q iud.u úiska 2014 foieïn¾ 31 ka wjika ld¾;=j i|yd f.úh hq;=
cd;sh f.dvke.Sfï noao l=ulao? iy wod< ld¾;=j i|yd nÿ jd¾;dj bosßm;a l< hq;= wjika
oskh l=ulao?
^,l=Kq 02&
isßfiak ^mqo.a & iud.u we.¨ï ksIamdok wdh;khla jk w;r" tl;= l< w.h u; nÿ i|yd (VAT)
,shdmosxú wdh;khls¡ 2014 foieïn¾ 31 ka wjika ld¾;=j i|yd tu wdh;kfha uq¿ msßjegqu my;
mßos fõ¡ ^tl;= l< w.h u; nÿ yer&
re¡
foaYSh iemhSï ^ksIamdos; we.¿ï&
340,000,000
wmkhk
^ksIamdos; we.¿ï&
500,000,000
foaYSh iemhSï ^ksoyia whs;uhka&
35,000,000
wmkhkhka
^ksIamdos; ksoyia whs;uhka&
8,000,000
wod, ld¾;=j i|yd iud.u úiska lrk ,o ñ,oS.ekSï ^tl;= l< w.h u; nÿ yer& my; mßos fõ¡
re¡
foaYSh ñ,oS .ekSï- VAT ,shdmosxÑ mqo.
a ,hskaf.ka
foaYSh ñ,oS .ekSï- VAT ,shdmosxÑ fkdjQ mqo.
a ,hskaf.ka
wdkhkh l< wuqøjH
2014 foieïn¾ 31 ka wjika ld¾;=j i|yd(
(i)
ksuejqï nÿ (Output Tax) m%udKh .Kkh lrkak.
(ii) fhojqï nÿ (Input Tax) m%udKh .Kkh lrkak.
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – jHdmdr kS;sh yd nÿlrKh (BLT / OL4 - 204) – 2016 uehs úNd.h
130,000,000
54,000,000
225,000,000
^,l=Kq 05&
^,l=Kq 04&
^uq¿ ,l=Kq 20&
4
m%Yak wxl 06 ( ^,l=Kq 20&
(a)
nÿ" iuia; iudchg wd¾Óluh n,mEula lrkq ,nk neõka wd¾Ól l%shdjkag iy ksIamdok
l%shdYS,S;ajhg we;sõh yels n,mEï wju jk whqßka nÿ l%uh ielish hq;= w;r" th fmdÿfõ
ms<s.;a nÿlrK uQ,O¾u u; mokï úh hq;=h'
nÿlrKfha uQ,O¾uhla jk —nÿ l%ufha iaÓr nj˜ hkak fláfhka meyeos,s lr tu uQ,O¾uh ›
,xldfõ nÿ l%uh ;=< fl;rï ÿrg Ndú; fjkafkaoehs we.hSula lrkak¡
^,l=Kq 05&
(b)
w;aysgjQ nÿ (WHT) mekùfï mrud¾:h ieflúka meyeos,s lr tu noao wvqlrkq ,nk wdodhï
m%Njhka ;=kla i|yd WodyrK imhkak.
^,l=Kq 05&
(c)
2014/2015 ;lafiare j¾Ih i|yd l< ,dNdxY fnod yeÍu i|yd jk ,dNdxY noao f.úhhq;=
wjika oskh jkafka ljodo?
^,l=Kq 02&
(d)
wdodhï nÿ jd¾;djl wvx.= úhhq;= f;dr;=re j¾. folla olajkak.
(e)
2014/2015 ;lafiare j¾Ihg wod< wjika wdodhï nÿ f.ùu i|yd jk wjika oskh l=ulao?
^,l=Kq 01&
(f)
KDN iuQyh (KDN Associates) yjq,a jHdmdrhls' 2015 ud¾;= 31 ka wjika j¾Yh i|yd tys fnosh
yels wdodhu (Divisible Income) re.6,479,525/- ls. ;jo" wod, j¾Ifha KDN iuQyh úiska
re.270,000/- (Y=oO
a ) fmd<S wdodhula o ,nd we;¡
^,l=Kq 02&
2014$2015 ;lafiare j¾Ih i|yd wod, yjq,a jHdmdrfha wdodhï nÿ j.lSu .Kkh lrkak¡
^,l=Kq 05&
^uq¿ ,l=Kq 20&
m%Yak wxl 07 ( ^,l=Kq 20&
uysko
a uy;d KSK (mqo.
a ,sl) iud.fï uQ,H wOHËl f,i fiajh lrhs¡ 2014/2015 ;lafiare j¾Ihg
wod, Tyqf.a udisl fõ;k ms<n
s | õia;r my; mßos fõ¡
uQ,sl jegqm
ossß oSukd
o< jegqm
mä m;
wvq lsÍï
- fiajl w¾:idOl wruqo, (EPF)
- Wmhk úg f.ùï (PAYE)
Y=oO
a jegqm
250,000
75,000
325,000
26,000
39,600
259,400
(a)
EPF fiajHhdf.a odhl;ajh uilg re.39,000/- ls.
(b)
Tyqf.a /lshdjg wod,j my; wu;r f;dr;=re o ,ndoS we;.
- iud.u úiska Tyqg BMW fudag¾ r:hla (2,000 cc) iy ßhÿre uyf;l= ,nd oS we;¡
- uyskao uy;d iud.fï ,dNh jk 0.5% m%ido oSukdjlg ysñlï ,nhs¡ ta wkqj, 2015 ud¾;= 31 ka
wjika uQ,H j¾Ih i|yd jk m%ido oSukdj (Bonus) jk re. ñ,shk 1.5 l uqo,la 2015 uehs uioS
Tyqg ysñ úh¡
- Tyqf.a fiajd fldkafoais wkqj iud.u úiska uyskao uy;d fjkqfjka re.240,000/- f.j,a l=,S wod,
j¾Ih ;=<oS f.jd we;¡
- ÿrl;k ì,am;a .dia;=jk re.60,000/- uyskao uy;d fjkqfjka iud.u f.jd we;.
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – jHdmdr kS;sh yd nÿlrKh (BLT / OL4 - 204) – 2016 uehs úNd.h
5
(c)
uyskao uy;d i;=j ksfjia ;=kla we;s w;r my; úia;r imhd we;'
Y=oO
a jd¾Isl w.h (re.)
kqf.af.dv msysá ksji
kqjr msysá ksji
ud;r msysá ksji *
300,000
200,000
225,000
* ud;r msysá ksji Tyq úiska l=,shg ,nd oS we;s w;r bka re.60,000/- udisl l=,S wdodhula ,nhs. tu
ksji i|yd jÍmKï 30%la uyskao úiska f.jkq ,nhs. Tyq kqf.af.dv iy uykqjr hk ksjdihka
ys mosxÑ ù isà'
(d)
wod, j¾Ih ;=<oS Tyq úiska re.150,000/- l uqo,la jeäysá ksjdihla i|yd frdao mqgq ñ,g .ekSug
,ndoS we;.
Tn isÿlrk l=uk fyda Wml,amkhka meyeos,s j i|yka l< hq;=h'
2014$2015 j¾Ih i|yd uysko
a uy;df.a nÿ whõh hq;= wdodhu (taxable income) .Kkh
lrkak.
^uq¿ ,l=Kq 20&
B ldKavh wjidkhs
II fldgi wjidkhs
m%Yak m;%h wjidkhs
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
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