Taxation Systems and Regulations Overview

g]kfnsf] s/ k|)ffnL clu|d s/ s^[L tyf d"=c=s/ ;DaGwL Joj:yf z/b lg/f}nf

s/  /fHon]clgjfo{?kdfc;'nug]{d"Nog}s/xf].  of] s'g} lglZrt ;]jf ;'ljwf pknAw u/fP afkt tTsfn k|ToIf ?kdf c;'n ul/g] /sd geO{ /fHo$f/f /fHo;+rfngsfl;nl;nfdfpknAwu/fPsf];]jftyf;'ljwfsf]pkef]utyfcfocfh{gsf]:t/sfcfwf/df lglZrt;dodfc;'nug]{ul/G%.  sfg'gn]tf]s]sfx/]sAolQmdfs/ltg]{bfloTjx'G%.  s/sf] bfloTjaf^ sf]lx klg klG%g vf]Hg] jf s/ ;+sngdf cj/f]w k'Cofpg] AolQm b)*sf] efuL x'G%.

s/sf] cfwf/ cfwf/M  ltg{;Sg]Ifdtf-Abilitytopay_ IfdtfM  cfDbfgL-IncomeTax_  vr{-ConsumptionTax_  ;DklQ-Propertytax_

cfos/  PslglZrt;dodfAolQmjf;+:yfn]k|fKtu/]sf]cfodflglZrtk|ltztn]nfUg]k|ToIfs/cfos/xf]. laZjdf cfos/sf] z'?jft ;a}eGbf klxn] ;g\ 1799 df ;+o'Qm clw/fHodf ePsf] xf] . -km|fG;;+usf] s|flGtsf/L o'$ sf] a]nf ;o'Qm clw/fHosf tfTsfnLg k|wfgdGqL ljlnod lk^[n] o'$ vr{ h'^fpg gful/sx?sf] cfDbfgLdf s/ -cfos/_ nufpg] Aoj:yfsf];"qkftu/]sflyP.tTsfnsf]o'$vr{h'^fpg]k|of]hgsfnflucNksfnLg?kdfnufO{Psf]pQms/k|)ffnL,h;nfO{ To;a]nfWarTaxsf]gfd;d]tlbO{Psf]lyof],o'$;dfKtePkl%cyf{t;g\1816dfvf/]hePsf]lyof]._ ;g\ 1842 df k|wfgdGqL /a^{ lknn] k'gM /fli^<o laQLo Aoj:yf ;'b[(Ls/)f ug{ sf] nflu pQm s/ 3 aif{sf] nflu eg]/ nufPsflyPt/o;k^s^seg]3aif{lalt;s]kl%klgvf/]hgeO{nfu'eO{/Xof]. o;/L;+o'Qmclw/fHodfcfos/Aoj:yfsf]z'?jftePkl%laZjsfcGob]zx?dfklgo;nfO{s|dzMcg';/)fub{}nluof].   

cfos/ nufpg] tl/sf  Plss[tJoj:yf-GlobalSystem_  ;|f]tutJoj:yf-SchedulerSystem_

;|f]tdfs/ s^[L  s/nfUg]sf/f]af/ug]{AolQmnfO{cfos/sf]bfo/fdfNofpgPj+lghaf^lgoldt?kn]s/ ;+sngug]{p@]Zon]e'QmfgLstf{{af^e'QmfgLsf];|f]tdfe'QmfgLsf];dodfg}s/ s^[Lx'g]k|fjwfgg};|f]tdfs/s^[Lxf].  o;nfO{ clu|d s/ s^[L (TDS), Withholding Tax, Tax on Advance ;d]t eGg] ul/G%.  of]PayAsYouEarn(PAYE)sf]l;$fGtdfcfwfl/t%

kmfO{bf  Pay As You Earn (PAYE) sf] l;$fGtdf cfwfl/t ePsfn] s/bftfnfO{ s/sf] cgfjZos ef/ kb}{g.  s/e'QmfgLtyf;+sngnfutb'j}dfsldcfp+%.  s/;+sngsf]bfo/fla:tf/x'G%.  s/r'xfj^sf];+efjgfGo"gx'G%.  cfo cfh{g ;+u ;DalGwt cfo aif{df g} s/ ;+sng x'g] x'gfn] s/sf] k|efjsfl/tfdf a[l$ x'G%.

k|sf/   fdfGos/s^[L(GeneralWithholding) clGtds/s^[L(FinalWithholding)

kIfx? 1 clu|d s/ s^[L x'g] AolQm P]gn] laz ]if Aoj :yf u/]sf] -Withholdiee) AolQm afx]s ; D k" )f{ cfh{ g st f{ -JolQm _ . 2 clu|d s/ s^L [ ug]{ AolQm ; D k" )f{ afl; G bf e'Qm fgL st f{ - -Withholding Agent ) JolQm _ .

e'QmfgLsf] ;|f]t s|=; + = ; |f] t bkm f 1 /f]huf/L sf] cfo e'Qm fgL df s/ s^[L 87 2 nufgL k|lt km n / ; ]j f z 'N ssf] e'Qm fgL df s/ s^[L 88 3 cfsl:ds nfe j fkt sf] e'Qm fgL df s/ s^[L 88-s_ 4 &]Ssf j f s/f/ j fkt sf] e'Qm fgL df s/ s^[L 89

s/ bflvnf s | =; + = e ' Qm fgL s f] ; | f] t ; do 1 / f] huf/ L s f] cfo e'Qm fgL df s / s ^[ L ; dfg'kflt s dlxgf ; f] s f] laj / )f ; lxt :j L s [ t ( f+ r fdf e'Qm fgL ePs f] dlxgf ; dfK t lbg leq ; f] s f] laj / )f ( f+ r fdf e'Qm fgL ePs f] dlxgf ; dfK t lbg leq ; f] s f] lj j / )f ( f+ r fdf e'Qm fgL ePs f] dlxgf ; dfK t lbg leq ; f] s f] laj / )f ( f+ r fdf ? kdf dfl; s s ^[ L u/ L lbg ; dfK t ePs f] 25 leq 2 nufgL e'Qm fgL df s / s ^[ L k| lt km n / ; ] j f z 'N s s f] ePs f] 25 ; lxt :j L s [ t 3 cfs l:ds s ^[ L nfe j fkt s f] e'Qm fgL df s / ePs f] 25 ; lxt l:j s [ t 4 &] S s f j f s / f/ s ^[ L j fkt s f] e'Qm fgL df s / ePs f] 25 ; lxt :j L s [ t

k|df)f kq P]gsf] bkmf 91 cg';f/ clu|d s/ s^[L ug]{ AolQmn] s/ s^[L x'g] AolQmnfO{ clu|ds/s^[Lu/]sf]dlxgf;dfKtePsf]25lbgleqlaefun]tf]s]sf](f+rfdfclu|ds/ s^[Lk|df)fkqhf/Lug'{kg]{x'G%. -t//f]huf/bftfn]eg]cfly{saif{;dfKtePsf]30lbgleqjf/f]huf/stf{sf]/f]huf/L;dfKt ePsf]30lbgleqo:tf]k|df)fkqhf/Lug{;St%._

nufgL k|ltkmn / ;]jf z'Nssf] e'QmfgLdf clu|d s/ s^[L • afl;Gbf JolQmn] g]kfndf ;|f]t ePsf] Jofh, k|fs[lts ;|f]t, ef*f, /f]oN^L,;]jf z'Ns, sldzg, ljqmL jf]g;, cjsfz e'QmfgL / cGo s'g} k|ltkmn tyf cjsfz e'QmfgL] /sd e'QmfgL ubf{ tf]lsPsf] b/n] s/ s^[Lug'{kg]{. t/b]xfosf]e'QmfgLdfnfu'gx'g]  k|fs[lts JolQmn] u/]sf] Joj;fo ;+rfng;+u ;DalGwt afx]ssf cGo s'g} e'QmfgL,  k|fs[ltsAolQmnfO{ul/Psf]#/axfnafktsf]e'QmfgL,  kqklqsfdfk|sflztn]v/rgfjfktsf]e'QmfgL.  afl;Gbfa}+s jfc? afl;GbfljQLo;+:yfnfO{ lt/]sf] Jofh,

nufgL k|ltkmn / ;]jf z'Nssf] e'QmfgLdf clu|d s/ s^[Lsf] b/ • ;fdfGocj:yfdfkGw|k|ltzt • g]kfn ;/sf/ jf of]ubfgdf cfwfl/t :jLs[t cjsfz sf]ifaf^ ePsf] cjsfz e'QmfgLsf] nfe /sddf kf+r k|ltzt, • jfl;Gbf/f]huf/sDkgLn]u}/jfl;GbfJolQmnfO{e'QmfgLu/]sf]sldzgdfkfrk|ltzt, • jfo'ofgsf]lnh-k§f_jfktsf]/sde'QmfgLubf{bzk|ltzt, • d"Noclej[l$s/dfbtf{ePsf];]jfk|bfosjfl;GbfJolQmjfd"Noclea[l$s/%'^sf]sf/f]af/ug{] afl;GbflgsfonfO{e'QmfgLu/]sf];]jfz'Nsdfe'QmfgL/sdsf]Psbzdnakfrk|ltzt, • afl;GbfAolQmn]g]kfndf;|f]tePsf]ef*fe'QmfgLu/]sf]dfbzk|ltzt • ('jfgL;]jfafktsf]ef*fe'QmfgLdfb'O{bzdnakfrk|ltzt

=====s/ s^[Lsf] b/ • d"No clea[l$ s/df btf{ eO{ ;jf/L ;fwg ef*fdf lbg] Joj;fo ug]{ JolQmnfO{ To:tf] ;jf/L ;fwgsf] ef*fafkte''QmfgLug]{/sddfPsbzdnakfrk|ltzt • ;fd'lxsnufgLsf]ifaf^k|fs[ltsAolQmnfO{lat/)ful/g]k|ltkmn/sde'QmfgLdfkf+rk|ltzt • jfl;GbfAolQmn]e"pku|x,Aof)*ljy,clK^snkmfO{a/,b'/;+rf/ ;DaGwL pks/)fjflaB'tk|zf/)f nfOgk|of]uu/]jfktu/]sf] e'QmfgLdfbzk|ltzt • afl;Gbf a}+s, ljQLo ;+:yf, ;xsf/L jf qm[)fkq hf/L ug]{ cGo s'g} lgsfo jf k|rlnt sfg"g adf]lhd ;"lrs[t ePsf sDkgLn] g]kfndf ;|f]t ePsf] / Joj;fo ;+rfng;+u ;DalGwt gePsf] s'g} k|fs[lts JolQmnfO{ lgIf]k, qm[)fkq, l*j]Gr/ tyf ;/sf/L j)* jfkt Aofh jf Aofh jfktsf] s'g} /sd e'QmfgL lb+bfkf+rk|ltzt

=====s/ s^[Lsf] cGo b/ • afl;GbfJolQmn]g]kfndf;|f]tePsf]  nfef+ze'QmfgLu/]sf]dfe'QmfgL/sdsf]kfrk|ltzt,  nufgLaLdfsf]nfee'QmfgLubf{e'QmfgL/sdsf]kfrk|ltzt,  :jLs[ltglnPsf]cjsfzsf]ifaf^nfee'QmfgLubf{nfe/sdsf]kfrk|ltzt.

cfsl:ds nfesf] e'QmfgLdf clu|d s/ s^[L • afl;GbfJolQmn]cfsl:dsnfejfktsf]e'QmfgLdfkRrL;k|ltztsfb/n]s/s§Lug'{kg]{. • t/ ;flxTo, snf, ;+:s[lt, v]ns'b, kqsfl/tf, lj!fg, k|ljlw tyf ;fj{hlgs k|zf;g If]qdf of]ubfg k'¥ofP afkt k|fKt x'g] /fli^<«o / cGt/f{li^<«o :t/sf k'/:sf/df g]kfn ;/sf/n] g]kfn /fhkqdf;"rgfk|sfzgu/Lcfsl:dsnfes/gnfUg]u/L%'^lbg;Sg]. • ;flxTo, snf,;+:s[lt,v]ns'b,kqsl/tf,lj!fg, k|ljlw tyf ;fj{hlgsk|zf;gIf]qdfof]ubfgk'¥ofP jfktk|fKtx'g]/fli^<o/cGt/f{li^<«o:t/sfkFrnfv?k}+of;Ddsf]k'/:sf/dfcfsl:dsnfes/ gnfUg].

&]Ssf jf s/f/ afktsf] e'QmfgLdf clu|d s/ s^[L • &]Ssf jf s/f/ eGgfn] s'g} j:t' jf >ldssf] cfk"lt{ jf d"t{ ;DklQ jf ;+/rgfsf] lgdf{)f jf h*fg jf :yfkgf ug]{ ;DaGwdf ul/Psf] s/f/ jf ;Demf}tf / To:tf] s/f/ jf ;Demf}tfn] lgdf{)f jf h*fg jf :yfkgf;+u;DalGwt;]jf;d]tnfO{;d^]sf]eP;f];]jf;d]to;}sf]kl/efiffleqkg]{. • &]Ssfjfs/f/afktkrf;xhf/?k}ofeGbfa(Lsf]/sde'QmfgLlb+bfe'QmfgLsf]s"n/sddfPs bzdnj kfr k|ltztsf b/n] s/s§L ug'{kg]{ . t/ u}/ afl;Gbf JolStnfO{ lbg] b]xfosf e'QmfgLdf b]xfoadf]lhdx'g]M  jfo'ofgdd{ttyftyfcGo&]Ssfjfs/f/dfkfrk|ltzt,  u}/jfl;GbfjLdfsDkgLnfO{lk|ldode'QmfgLubf{jfu}/afl;GbfaLdfsDkgLaf^k'gaL{dfafktk|fKtx'g] lk|ldod/sdaf^lbO{g]sldzgdfPsbzdnjkfrk|ltzt,  pkef]Qmf;dltnfO{krf;nfveGbfa(Lsf]e'QmfgLdfPsbzdnjkfrk|ltzt,

/f]huf/Lsf] e'QmfgLdf clu|d s/ s^[L  cfos/ P]g 2058 sf] bkmf 2 -!_ cg';f/ /f]huf/L eGgfn] s'g} klg lsl;dsf] laut, at{dfgjfefjL/f]huf/L;Demg'kg]{.  /f]huf/bftfaf^ /f]huf/stf{n] /f]huf/Lsf] l;nl;nfdf k|ToIf jf k/f]If tl/sfn] k|fKt u/]sf] ;a} lsl;dsf] gubL, lhG;L, ;]jf jf ;'ljwf jfktsf] /sdnfO{ /f]huf/Lsf] cfodflgg].  Afflif{ss/lx;fau/L;dfg'kflts?kdfdfl;ss/s^[Lug'{kg]{.

;dfj]; x'g] /sdx?  Hofnf,tna,labfafktsf]/sd,cltl/Qm;dosfdu/]afktsf]/sd,z'Ns,sldzg,k'/:sf/, pkxf/,af]g;,/cGo;'ljwfafktsf]e'QmfgLx?.  dx~L eQf, hLjg lgjf{xf vr{, ef*f, dgf]/`hg jf oftfoft eQf afktsf] /sd nufot s'g}klgAolQmuteQfsfe'QmfgL.  lgh jf lghsf] ;Da$ AolQmn] AolQmut k|of]hgsf] nflu u/]sf] vr{sf] km%\of}{^jf;f]wegf{afktk|fKtul/Psf]e'QmfgL.  /f]huf/Lsfs'g}zt{df;xdtLhgfPafktul/Psfe'QmfgL.  /f]huf/Lsf]cGTo,gf]S;fgLjfclgjfo{cjsfzafktul/Psfe'QmfgL.

====;dfj]; x'g] /sdx? cjsfze'QmfgL//f]huf/bftfn];f]sd{rf/Lsf]nflucjsfzsf]ifdfhDdf u/]sf]/sd;d]tsfcjsfzof]ubfg. k|fs[ltsAolQmn]cjsfzlnPsf]cj:yfdflghnfO{lbO{g]e'QmfgL k|fs[lts AolQmsf] d[To' ePsf] cj:yfdf lghsf] cfl>tnfO{ lbO{g] e'QmfgL. /f]huf/Lsf ;DaGwdf k|fKtu/]sf cGo;'ljwfx?nfO{ kl/dfl)fs/)f Pj+ rfl/lqs/)fu/LcfPsf]/sd.

;'ljwfx?sf] kl/df)fLs/)f  rn jf crn ;DklQ x:tfGt/)f u/L e'QmfgL u/]sf] cj:yfdf To;/L x:tfGtl/t ;DklQsf] ahf/d"Noa/fa/sf]/sd.  sd{rf/Lx?sf]AolQmutk|of]hgsfnfluk')f{jfcf+lzs?kdfpknAwu/fPsf]eP;jf/L ;fwgk|of]uu/]afktvfO{kfO{cfPsf]tnasf]0=5k|ltzt/sd.  af:f:yfg;'ljwfpknAwu/fPsf]ePvfO{kfO{cfPsf]tnasf]2k|ltzt/sd.  ;'/IffsdL{, efG%], ;jf/L rfns, dfnL jf cGo #/]n' ;xfossf] ;]jf pknAw u/fPsf] eP To:tfAolQmx?nfO{ul/Psf]e'QmfgLa/fa/sf]/sd-lghsf]of]ubfgafx]s_.

===;'ljwfx?sf] kl/df)fLs/)f • sd{rf/Lx?nfO{/f]huf/bftfsftkm{af^pknAwu/fO{Psf]wf/f, lah'nL, ^]lnkmf]g h:tf ;]jfx? eP To; afkt ul/Psf] e'QmfgL a/fa/sf]/sd. • ;x'lnotb/dfAofhpknAwu/fPsf]eP;x'lnotk|fKtu/]sf]Aofh a/fa/sf]/sd. • t]>f]AolQmdfkm{te'QmfgLk|fKtu/]sf]eP;f]/sd.

;dfj]; gx'g] /sdx? • cfos/P]gsf]bkmf10dfpNn]vePcg';f/sf/sdx?. • clGtd?kdfs/s^[Lx'g]e'QmfgLx?. • ;dfgzt{df;a}sd{rf/Lx?nfO{ pknAwx'g]u/L/f]huf/bftfaf^sfo{:yndfg} pknAwu/fO{Psfvfgftyfvfhf • sd{rf/LnfO{ ul/Psf] vr{n] /f]huf/bftfsf] k|of]hg k"/f u/]df jf To:tf] vr{ /sdjfTo;sf];f]wegf{. • lx;falstfa/fVgcAojxfl/sjfk|zf;lgs?kn]sl&gx'g]Psk^sdful/Psf?500 ;Ddsfvr{x?.

/f]huf/L cfosf] u)fgf laj / )f l; df ; a} ; a} ; a} / s d t na eQf ; 'lj wf xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx (xxxx) (xxxx) xxxxxxxx (xxxx) (xxxx) lgwf{ / ) f of] Uo c fo cj s fz of] ubfg r G bf s ' n s / of] Uo c fo lhj g ladf lk| ldod :j f:Y o ladf lk| | ldod lgwf{ / )f of] U o c fos f] Ps lt xfO { j f t L g nfv dW o] s d cj :yf cg'; f/ lk| ldod / s d j f aflif{ s klR r ; xhf/ dW o] s d lk| ldod / s d j f aflif{ s la; xhf/ dW o] s d 350000.00 j f 4 00000.00 s f] 50 k| lt z t ckf+ ut f ; 'lj wf (xxxx) 350000.00 j f 4 00000.00 s f] 25 k| lt z t j f lgj [ lt e/ )f cfo h'g s d % . lgj [ [ lt e/ )f ; 'lj wf (xxxx) b'u{ d If] q ; 'lj wf v ' b s / of] Uo c fo au{ cg'; f/ 10 b] lv 50 xhf/ (xxxx) xxxxxxxx

/f]huf/Ldf s/sf] u)fgf s / s f] b/ t x l; df / s d klxnf] bf] >f] t ] >f] r f} yf] kf+ r f} + 1 k|lt z t 10 k|lt z t 20 k|lt z t 30 k|lt z t 36 k|lt z t 350000.00 j f 400000.00 -a( \ g ; Sg] _ klxnf] t x eG bf a( L sf] 1 nfvdf bf] >f] t x eG bf a( L sf] 2 nfvdf t ] >f] t x eG bf a( L 20 nfv ; D dsf] cfodf ? = 20 nfv eG bf a( L sf] cfodf s 'n s / bfloTj xxxx xxxx xxxx xxxx xxxx xxxxxx s / df %'^ l; df dlxnfnfO{ %'^ cf} iflw pkr f/ vr { kfl/>lds cfo eP s/sf] 10 k|lt z t /sd s'n /sdsf] 15 k|lt z t a( L df 750 ; D d v 'b s / bfloTj (xx) (xx) xxxx

cjsfz e'QmfgL

cjsfzsf]if cjsfze'QmfgLM b]xfosfJolQmnfO{lbOg]e'QmfgL k|fs[ltsJolStn]cjsfzlnPsf]cj:yfdflghnfO{lbO{g]e'QmfgL,jf k|fs[ltsJolQmsf]d[To'ePsf]dflghsf]cfl>tnfO{lbOg]e'QmfgL. -bkmf 2v)*-*=_ æcjsfzof]ubfgÆM cjsfze'QmfgLsf]Joj:yfjf;f]sf]eljiodful/g]Joj:yfksf]nflucjsfzsf]ifdful/Psf]e'QmfgL -bkmf 2v)*-r_

cjsfzsf]if kl/efiffM lgsfosf] lxtflwsf/L k|fs[lts JolQm jf lghsf] cfl>tnfO{ sf]ifaf^ cjsfz e'QmfgL k|bfg ug]{ k|of]hgsf] nflu of]ubfg /sd :jLsf/ug]{/;f]/sdnufgLug]{p@]Zon]dfq:yfkgfePsf]lgsfo cjsfzsf]ifsf]k|sf/M cfos/P]g,2058n]cjsfzsf]ifnfO{b]xfoadf]lhd2k|sf/dflaefhgu/]sf]%.  :jLs[tcjsfzsf]if McfGtl/s/fh:jlaefuaf^:jLs[tLlnPsf] cjsfzsf]if-;+rosf]if tyfgful/snfufgLsf]ifn]:jLs[tLlnO{/xg'gkg]{._  :jLs[tglnPsf]cjsfzsf]ifMcfGtl/s/fh:jlaefuaf^:jLs[tLlnPsf]sf]if

cjsfzsf]ifdfs/ cfos/ P]g, 2058 n] Joj:yf u/] cg';f/ ;fdfGo lgsfo ;/x s/of]Uo cfosf] u)fgf u/Lcjsfzsf]ifsf]cfodfs/nfUg]. t/M  cjsfz sf]ifsf] cfo lgwf{/)f ug]{ k|of]hgsf nflu sf]ifdf k|fKt of]ubfg /sd ;f] sf]ifsf] cfDbfgL gx'g]/cjsfz e'QmfgLx?;f]sf]ifsf]vr{gx'g]To;}u/Lcjsfz sf]ifdf/x]sf]lxtflwsf/Lsf]lxt ;f] sf]ifsf]bfloTjgx'g].  :jLs[tcjsfzsf]ifsf]cfodfs/gnfUg].

cjsfze'QmfgL kl/efiffM b]xfosf]e'QmfgLg}cjsfze'QmfgL  k|fs[ltsJolStn]cjsfzlnPsf]cj:yfdflghnfO{lbO{g]e'QmfgL,jf  k|fs[ltsJolQmsf]d[To'ePsf]dflghsf]cfl>tnfO{lbOg]e'QmfgL. cjsfze'QmfgLsf]k|sf/M cfos/P]gcg';f/cjsfze'QmfgLnfO{b]xfoadf]lhdlaefhgul/Psf]kfO{G%.  :jLs[tk|fKtcjsfzsf]ifafêPsf]e'QmfgL  :jLs[tglnPsf]cjsfzsf]ifafêPsf]e'QmfgL  g]kfn;/sf/afêPsf]e'QmfgL  cGolgsfoafêPsf]e'QmfgL

cjsfze'QmfgLdfs/ of]ubfgdfcfwfl/t:jLs[tcjsfzsf]ifdf/x]sf]lxtaf^ePsf]jfg]kfn;/sf/af^ePsf] k^s]?kdfk|fKtcjsfze'QmfgLx?nfO{cfodf;dfj];ug'{kg]{/ olb e'QmfgL Psd'i& ?kdf ul/Psf] % eg]] e'QmfgL /sdjf^ ;f] e'QmfgL /sdsf] krf; k|ltzt jf ?= kfFr nfv ?k}of dWo] h'g a(L x'G% ;f] /sd #^fO{ af+sL /xg] /sdnfO{ ;f] k|fs[lts JolQmsf] u}/ Joj;flos s/of]Uo ;DklQsf] lg;u{af^ k|fKt nfedflgg]% / ;f]df kf+r k|ltzt clu|ds/ s^[Lug'{kg]{ / ;f] clu|ds/s^[Lg}clGtdx'g].

===cjsfz e'QmfgLdf s/ : :jLs[tLglnPsf]cjsfzsf]ifdf/x]sf]lxtaf^ePsf] Affl;Gbf AolQmaf^ ePsf]df ;f] sf]ifdf /x]sf] lxt afktsf] nfe /sddf kf+r k|ltztclu|ds/s^[Lug'{kg]{/;f]clu|ds/s^[Lg}clGtdx'g]. u}/ afl;Gbf JolQmn] /sd e'QmfgL u/]sf]df k|fKt /sdnfO{ ;f] lxtflwsf/Lsf]cfou)fgfubf{;dfj]zug'{kg]{.

===cjsfz e'QmfgLdf s/ cjsfzsf]ifjfg]kfn;/sf/afx]scGolgsfoaf^ePsf] Affl;Gbf AolQmaf6 ePsf]df nfe /sddf kGw| k|ltzt clu|d s/s6[Lug'{kg]{/;f]clu|ds/s6[Lg}clGtdx'g]. u}/afl;GbfJolQmn]/sde'QmfgLu/]sf]dfk|fKt/sdnfO{ ;f]lxtflwsf/Lsf]cfou0fgfubf{;dfj]zug'{kg]{.

===cjsfz e'QmfgLdf s/ pk/f]Qmafx]scGocj:yfdf s'n e'QmfgL /sddf !% k|ltzt clu|d s/ s6[L ug'{kg]{ / ;f] clu|ds/s6[Lg}clGtdx'g].

cjsfz e'QmfgLsf] s/ ;DaGwL laif]z Aoj:yf • P]g k|f/De -@)%*.!@.!(_ x'g'eGbf cl3sf cfojif{x?df sd{rf/L jf sfdbf/sf] ;+ro sf]if jf gful/s nufgL sf]ifdf hDdf ePsf] ;fFjf Aofh nufotsf /sddf s/ 5'6x'g], • P]g k|f/De x'g'eGbf cl3sf cfojif{x?df sd{rf/L jf sfdbf/sf] ;f] cjlw;Dd kfs]sf]pkbfgtyf;+lrtlabfafktsf]/sddfs/5'6x'g], • P]gk|f/Dex'+bfsfjvt;]jfdf/x]sfsd{rf/Ljfsfdbf/nfO{;]jfaf6cjsfzx'Fbf lghx?sf] ;]jf zt{ ;DaGwL lgod cg';f/ e'QmfgL x'g] Ps nfv c;L xhf/ ?k}ofF;Ddsf] cf}ifwL pkrf/ vr{ /sdnfO{ ;f] sd{rf/L jf sfdbf/sf] cfodf ;dfj]zgul/g].

d"No clea[l$ s/

d"No clea[l$ s/  d"No clea[l4 s/ eGgfn] a:t' jf ;]jf sf] vl/b tyf lals| sfo{ x'+bf x/]s txsf] d"No clea[l4 /sddflglZrtk|ltztn]nfUg]s/xf].  of]s/sf]l;4fGt;j{k|ydhd{gdf;g\!(!(dflalnodkmf]g;fO{dg4f/fk|ltkfbgul/Psf]xf].  of]s/sf]l;4fGtnfO{;g\!($(tfsfhfkfgLla4fgsfn{P;;'k4f/fkl/dflh{tul/Psf]lyof].  of];j{k|yd;g\!(%#dfkmf|G;dfnufO{Psf]xf].  of]Pslsl;dsf]ck|ToIfs/xf].

g]kfndf d"=c=s/  g]kfndfd"=c=s/;j{k|yd@)%$;fnd+lz/!ut]b]lvnfu'ePsf]xf].  xf]6ns/,dgf]/~hgs/,7]Ssfs/,las|Ls/x6fO{of]s/nufO{Psf]xf].  g]kfndf d"=c=s/ ;DaGwL Aoj:yfkg ug{ d"=c=s/ P]g @)%@ tyf d"=c=s/ lgodfjnL @)%#sf]Aoj:Yfful/Psf]5.  d"=c=s/ ;DaGwL k|zf;g ;+rfng ug{ @)%# ;fn a}zfv ! ut] d"=c=s/ laefusf] u7g ul/Psf] lyof].  @)%* >fj0f ! ut] b]lv ;fljssf] s/ laefu tyf d"=c=s/ laefu Plss[t ePkl5 d"=c=s/ k|zf;g cfGtl/s/fh:jlaefucGtu{tcfPsf]5.

s/ ;+ s/ ;+sng sng s/ k|zf; g ?=130 ?=12000 ?=13000 ?=1560 km/s ?=1690 las||L ?=130 vl/b las|]tf -s/ ;+sns_ ?=13000 ?=1690 ?=12000 ?=1560 pTkfb s pkef]Q mf

s/ u) s/ u)fgf fgf  hf]8k4tL-Addition Method_  36fpk4tL-Subtraction Method_  s]|l86;dfof]hgk4tL-Tax Credit Method_

s]|l86 ;dfof]hg k4tL -Tax Credit Method_ laj / ) f v l/ b las | L km / s 10000.00 1300.00 1000.00 130.00 1000.00 130.00 1000.00 130.00 0.00 0.00 10000.00 1300.00 11000.00 14 30.00 12000.00 1560.00 13000.00 1690.00 d" N o E of^ d" N o E of^ d" N o E of^ d" N o E of^ d" N o E of^ pT kfbs 10000.00 1300.00 11000.00 14 30.00 12000.00 1560.00 13000.00 1690.00 c lws [ t las | ] t f yf] s las | ] t f v ' b| f las | ] t f 0.00 0.00 0.00 0.00 pke f] Qm f

d"Noclea[l$ s/ btf{ d"Noclea[l4s/;+sngug{]clwsf/k|fKtug{x/]stxsflas|]tfn] s/k|zf;gdfug'{kg]{laz]ifbtf{g}d"Noclea[l4s/btf{xf]. o;lsl;dsf]btf{clgjfo{tyf:j]lR5sb'j}x'g]ub{5. d"No clea[l4 s/df btf{ ePsfn] dfq d"No clea[l4 s/ ;+sng ug{ kfpF5g\.

btf{sf] nflusf/f]af/sf] l;df -y|];xf]N*_ j:t';DaGwLsf/f]af/sf]xsdf laut afx| dlxgfdf ?= %) nfv sf/f]af/ sf]s/of]Uo ;]jf;DaGwLjf;]jfld>Ltsf/f]af/sf]xsdf laut afx| dlxgfdf ?= @) nfv sf/f]af/ sf]s/of]Uo

btf{ ;DaGwLlaz]if Aoj:yf  s/5'6sf]sf/f]af/ug]{AolQmafx]scGoAolQmn]Joj;flosk|of]hgsfnfluPsk6sdfbzxhf/ eGbfa9Lsf]cfoftug]{ePdf.  s/nfUg] sf/f]af/ ug]{ AolQmn] Aflif{s bz nfv eGbf a9L Aoj;foLs qm[0f k|fKt ug'{kg]{ ePdf.  c:yfoL?kdfd]nf,kbz{gLcfof]hgfug'{kg]{ePdf.  tf]lsPsf]If]qleqtf]lsPadf]lhdsflaz]ifsf/f]af/;+rfngu/]df. अनिवार्य दर्ाय सम्बन्धी व्र्वस्ााः …... वाइन सप, …….., ट्रेकिङ, र्ााकटिङ, अल्ट्ट्रालाइि टलाइि, प्र्ाराा्लाइकङङ, पर्ािि सवाराी, ……. साथै महानगरापाकलिा, उपमहानगरापाकलिा, नगरापाकलिा वा कवभागले तोिेिो क्षेत्रकभत्र ……..कङस्िो थेि, हेल्ट्थ क्लब, मसाज थेराापी, ……क्र्ािरराङ्ग सेवा, पािी प्र्ालेस व्र्वसार्, …… बारासकहतिोराेष्टुराेण्ि, …….संचालनगनेब्र्क्तीलाईअकनवार्ामूल्ट्र्अकभवृकििरामादताा।

sf/f]af/ •s/5'6 -cg'';'rL!DffpNn]vePsfa:t' jf;]jf sf/f]af/_ •s/of]Uo -cg'';'rL!DffpNn]vePsfa:t'jf;]jfafx]s sf/f]af/_ ;DaGwL cGo

s/ ;+sngug]{ laz]if Aoj:yf  krf;nfveGbfa9Lsf]Joj;foLsejglgdf{0f.  lab]zaf6;]jfcfoft.  ;fj{hlgs lgsfo jf g]kfn l:yt cGt/fli6«o ;+3–;+:yf jf lgof]u jf g]kfn ;/sf/ jf ;fj{hlgs ;+:yfgn] u/]sf] s/nfUg] a:t' jf ;]jfsf] lnnfdlas|L.

s/ ;+sngug]{] d"No  gub k|ltkmn k|fKt ePdf cfk"lt{stf{n] k|fks;+u lnPsf] d"No g} s/ nfUg] d"Noxf].  s/ nfUg] d"Nodf sf/f]jf/sf] l;nl;nfdf cfk"lt{stf{n] Joxf]/]sf] 9'jfgL / ljt/0f ;DaGwL vr{x?, ;]jf z'Ns, gfkmfsf] /sd tyf d"No clea[l4 s/ afx]s cGtMz'Ns,:jfldTjz'Ns/cGos//sdx?;dfj]zx'G5g\.  j:t' jf ;]jf cfk"lt{ ubf{ d"Nodf lbO{Psf] l8:sfp06, sldzg jf o:t} cGo Jofkfl/s5'6sf]/sds/nfUg]d"Nodf;dfj]zx'+b}gg\.

s/ ;+sngsf] :yfg  rnj:t'sf]xsdfhxfFTo:tf]j:t'laqmLul/Psf]jfx:tfGt/0ful/Psf]5;f]xL7fpF,  crnj:t'sf];DaGwdfTo:tf]j:t'/x]sf]7fpF,  cfoftul/Psf]j:t'sf];DaGwdfTo:tf]j:t'g]kfnleqcfoftul/g]g]kfnsf]eG;f/ljGb",  s'g} pTkfbs jf ljqm]tfn] s'g} j:t' :jo+ cfkm"nfO{ cfk"lt{ u/]df To:tf] j:t'sf] pTkfbs jf ljqm]tf/x]sf]:yfg  ;]jfsf]cfk"lt{:yfg;]jfaf6nfek|fKtug]{:yfg

s/ ;+sngsf] ;do  cfk"lt{stf{n]lahshf/Lu/]sf]avt  j:t'sf] cfk"lt{sf] xsdf k|fksn] cfk"lt{stf{sf] sf/f]jf/ :ynaf6 j:t' p7fPsf] jf u|x0fu/]sf]avt,  ;]jfsf]cfk"lt{sf]xsdf;]jfk|bfgePsf]avt,  cfk"lt{stf{n]j:t'jf;]jfsf]k|ltkmnk|fKtu/]sf]avt.

Taxation Systems and Regulations Overview