Business Level II BL 7 Business Taxation Volume II (Sinhala) · 2020-02-05 · STUDY TEXT CA SRI...

S T U D Y T E X T

C A S R I L A N K A C U R R I C U L U M 2 0 2 0Business Level II BL 7 Business Taxation

Volume II (Sinhala)

Draft Version

First edition 2020

ISBN 978-955-3983-44-2

National Library and Documentation Services Board

Published by The Institute of Chartered Accountants of Sri Lanka 30A, Malalasekera Mawatha Colombo 7.

www.casrilanka.com

The copyright in this publication is owned by The Institute of Chartered Accountants of Sri Lanka. (CA Sri Lanka)

ublication mAll rights reserved. No part of this p ay be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of the copyright holder.

The contents of this book are intended as a guide and every effort has been made of this book are correct at

anka, by CA Sri L Moderator

not professional advice and to ensure that the contents the time of going to press and Translators.

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appropriate CA Sri Lanka will be pleased to make the credits in any subsequent reprints or editions.

Learning Media Ltd for We are grateful to BPP permission to use the study text template.

© The Institute of Chartered Accountants of Sri Lanka

2020

ii

Draft Version

Introduction iii

6. 123

7.8.

jHdmdrhkag n,mdk wfkla nÿ

uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh

fjk;a ;eke;a;ka iy tallhka noaog hg;a lsÍu

141

165

ye¢kaùu

ixfla; Ndú;h

bf.kqï M, (Learning Outcomes)

l%shdmo msßlaiqï ,ehsia;=j(Action Verbs Checklist)

BL7 : Business Taxation ( Sinhala) - Volume 2

iii iv

viii xiv

mgqk

Draft Version

Business Taxation

Business Level II – Business Taxation

uQ,sl ksmqK;djhla f,i" úIh ms<sn| úfYaI{;djhla iy;sl lsÍu i|yd nÿlrKh ms<sn| oekqula fuu wÈhf¾oS j¾Okh fõ' fuu uÜgfï isÿ lrkq ,nk ld¾hhka nÿ f.ùï iy wëlaIKh hgf;a jd¾;d iemhSu ms<sn| uQ,sl .Kkh lsÍï j,g iSud fõ' ;ks ysñlrefjl=f.a fyda iud.ul ,dN .Kkh lsÍu iy ixlS¾K fkdjk wjia:djl fjk;a nÿ .Kkh lsÍu ms,sn| wjfndaOhla ,nd fokq ,efí'

úIh ks¾foaY jHqyh

1 nÿlrKh ye|skaùu 5%

2 jdisl mqoa.,hl=f.a wdodhï nÿ ne¢hdj 25%

3 jdisl iud.ul uQ,sl wdodhï nÿ ne¢hdj 10%

4 wdfhdack j;alï neyer lsÍfuka ^Wm,íê lsÍfuka& ,efnk ,eîï 5%

5 tl;= l< w.h u; noao 15%

6 jHdmdrhkag n,mdk wfkla nÿ 10%

7 uQ,sl nÿ mßmd,kh iy nÿ f.ùu 20%

8 fjk;a ;eke;a;ka iy tallhka noaog hg;a lsÍu' 10%

tl;=j 100

iv

nr ;eîu

ye¢kaùu

m%Odk úIh ks¾foaY tallh

úNd. id¾:l;ajfha m%Odk idOlhla jkafka ±kqu Ndú;hhs' fuysoS jeo.;a jkafka

fuu wOHhk .%ka:fha wvx.= úsIh lreKq lshjd wod< ud;Dld ms<sn| iïmQ¾K

wjfndaOhla ,nd .ekSu muKla fkdj" Tn bf.k.;a l%uYs,am iy uQ,O¾u Ndú;h iy wod<

mqkÍCIK wNHdihkays ksr;ùuhs'

fuu ld¾hh id¾:l lr .ekSu i|yd Tn úiska(

tla tla mßÉfþo ;=< wka;¾.; WodyrK ish,a, wNHdihg .ekSu" úi÷ï újrKh

iy th f;areï .;a nj ;yjqre lr .; hq;=h'

tla tla mßÉfþofha m%.;s mÍCIK iïmQ¾K l< hq;=h'

Bg wu;rj" Tn mqkÍCIK ksnkaOk Ndú;d l< hq;=h' Tnf.a wOHhkfhka miqj mqkÍCIKh

lrk úg tu wNHdi Tng úNd. id¾:l;ajh i|yd uyÕ= Wmldrhla jkq we;'

Draft Version

Introduction v

Wmldrl wdlD;Ska jr,;a .KldêlrK úIh ks¾foaYh l%udkql+,j by< hk ksmqK;d uÜgï y;rla jgd jHqy.; lr

we;. tkï Business I, Business II , Corporate yd Strategic Levels.

Business Level I , .sKqïlrKfha uQ,O¾u imhk w;r iy;sl l< jHdmdr .KldêldÍjrhl=

(Certified Business Accountant) yev.eiaùug wjYH l=i,;d iy jD;a;Sh jákdlï imhhs'

úIh ks¾foaYh úfYaIs; úIh lafIa;%j,g j,g fn§ we;s w;r oekqu wjYH;d imqrd,Su i|yd bf.kqï

øjH ,nd fokq ,efí'fuu úIh lafIa;% u.ska ld¾hlaIu jr,;a .KldêldÍjrfhl=g

wjYH ;dlaI‚l oekqu ,nd §u flfrys wjOdkh fhduq lrk w;r my; i|yka úIh lafIa;% flfrys

wjOdkh fhduq lrk Professional Knowledge Pillars mylska iukaú; fõ.

Knowledge Pillar 1: Audit, Assurance and Ethics (AA&E) Knowledge Pillar 2: Financial Accounting & Reporting (FA&R) Knowledge Pillar 3: Performance Measurement and Risk (PM&R) Knowledge Pillar 4: Taxation and Law (T&L) Knowledge Pillar 5: Business Management & Strategy (BM&S)

Draft Version

Business Taxation vi

ixfla; Ndú;h

tlsfkl mrsÉfþofha Ndú;d lr we;s ixfla;hka my; oelafú'

ud;Dld,ehsia;=j

mrsÉfþofha ye|skaùu

wod< mrsÉfþofha Tn wOHhkh lrkafka l=ulao" mrsÉfþofha wka;¾.; ud;Dld" whs;uj, YS¾I mdG wxl'

ye|skaùu u.ska mrsÉfþofha ud;Dldj, o¾Ykh yd tajd Tnf.a wOHhkhg yd m%dfhda.sl cSús;hg jeo.;a jkafka flfiao hkak meyeos,s lrhs'

M,

mo iqÑh

WodyrK

isoaê wOHhkh

m%Yak

wOHhkh l<hq;= iQ;%

mdvu ye|skaùu

mßÉfþofha idrdxYh

m%.;s mÍlaIdj

l¿ wl=rska uqøs; jpk

› ,xld jr,;a .KldêldrS wdh;kh ksl=;a l< mrsÉfþohkaj, wod,fldgiaj,g fhduqj iys;j mrsÉfþohkaj, wdrïNfha bf.kqï M, olajdwe;.

úNd.hg fmr Tn úiska wjfndaO lr .;hq;= jeo.;a ixl,amj, ks¾jpk olajd we;'

mrsÉfþofhka miq jeo.;a Ys,aml%u fyda ixl,am iy úi÷ï iy meyeos,s lsrSï WodyrK iys;j olajd we;'

wod< ud;Dld wOHhkh iy m%dfhda.sl wjfndaOh by< kexùu i|yd j¾;udk .eg¿" WodyrK" meyeos,s lsrSï mokï fldg f.k wOHhk ksnkaOk ,ndoS we;'

Tnf.a wjfndaOh fyda ;dlaIKsl Ndú;h mrSlaId lsrSu i|yd m%Yak ,ndoS we;' m%Yakhg my<ska ta i|yd jQ ms<s;=re olajd we;'

úNd.h i|yd Tn úiska wOHhkh l<hq;= iQ;% olajd we;'

tlsfkl mdvfï m%Odk lreKq ms<sn| idrdxYhla olajd we;'

mrsÉfþofhka wdjrKh l< m%Odk lafIa;% ms<sn| m%;sújrKhla imhd we;'

Tnf.a u;lh mrSlaId lsrSu i|yd iEu mrsÉfþohla wjidkfhaoSu" m%.;s mrSlaIdjla ,ndoS we;'

fuu wOHhk w;afmd; mqrdu we;eï jpk l¿ wl=rska uqøKh lr ;sîu oelsh yel' tu.ska mrsÉfþoh ;=, fyda jdlH ;=, wka;¾.; m%Odk wx. wjOdrKh lr Wlyd .ekSug WmldrS fú'

Draft Version

bf.kqï M,h

1. nÿlrKh ye|skaùu

1'1 nÿlrKfha ld¾hhka wruqK iy uQ,O¾u

1'1'1 nÿlrKfha wd¾:sl iy idudcSh wruqKq i|yka lsrSu

1'1'2 nÿlrKfha uQ,O¾u" iDcq nÿ iy jl% nÿ j, fjki i|yka lsrSu

1'2 Y%S ,xldfõ nÿ l%uh 1'2'1 Y%S ,xldfõ nÿ wêldrSkaj, ld¾hNdrhka i|yka lsrSu ^foaYSh

wdodhï fomd¾;fïka;=j" m<d;a wdodhï fomd¾;fïka;=j" f¾.=

fomd¾;fïka;=j" iqrdnÿ fomd¾;fïka;=j&

1'2'2 Y%S ,xldfõ m%Odk nÿ j¾. y÷kd .ekSu ^wdodhï noao" tl;= l<

w.h u; noao" cd;sh f.dvke.Sfï noao" wd¾:sl fiajd .dia;=j"

uqoaor .dia;=" fldgia yqjudre .dia;=j" iqrdnÿ yd wdkhk nÿ&

±kqï ixrplh

Introduction vii

2 jdisl mqoa.,hl=f.a wdodhï nÿ ne¢hdj

2'1 wdodhï noao mekùu'

2'1'1 wdodhï noaog wod,jk jHjia:dms; .e,mqï y÷kd .ekSu'

2'1'2 foaYSh wdodhï mk; hgf;a ;eke;a;l=f.a wdodhï nÿ

ne¢hdj y÷kd .ekSu'

2'2 foaYSh wdodhï mk; hgf;a ,ehsia;=.; wdodhï m%Njhkaf.ka ,efnk jHjia:dms; wdodhu

2'2'1 iq¿ yd uOH mßudK jHjidhhlg wdod,j bv Èh yels yd bvÈh fkdyels úhoïs ie,ls,a,g f.k jHdmdrhlska ,efnk ;lafiarejk wdodhu .Kkh lsÍu iy m%d.aOk j;alula WmÑ; ùu .Kkh lsÍu'

2'2'2 ish¨ uq,Huh yd uq,Huh fkdjk fiajd kshqla;sfhka ,efnk

;lafiare jk wdodhu .Kkh lsÍu'

2'2'3 wdfhdackfhka ,efnk ;lafiare jk wdodhu .Kkh lsÍu' ^4 jk mßÉfþofhys wvx.= m%d.aOk j;alï neyer lsÍfuka ,nk ,eîï fkdjk&

2'3'nÿ whj; wdodhu 2'3'1 wdod< iqÿiqlï ,nk f.ùï iy iyk ie,ls,a,g f.k nÿ

whjk wdodhu .Kkh lsÍu'

bf.kqï M,

Draft Version

viii

3 jdisl iud.ul uQ,sl wdodhï nÿ ne¢hdj

3'1 jdisl iud.ul wdodhï nÿ ne£hdj ms<sn| uQ,sl wjfndaOh ^jvd ixlS¾K fkdjk ;;a;ajhka hgf;a&

3'1'1 úúO u; nÿ wkqmd; wod< jk úúO wdldrfha iud.ï j¾.

y÷kd .ekSu'

3'1'2 iud.ul ;lafiarejk jHdmdßl wdodhu .Kkh lsÍug wod< úfYaIs; .e,mqï y÷kd .ekSu' ^wka;¾ iud.ï .Kqfokqj,g wod< .e,mqï fkdjk&

3'1'3 jHjia:djl wvqlsÍï lrkq ,enq iud.ul nÿ whjk wdodhu .Kkh lsÍu'

3'1'4 l=vd yd uOHu mßudK iud.ulg wod<j f.úh hq;=

wdodhïnoao .Kkh lsÍu'

3'2 mejreï ñ,lrKh ^uQ,sl lreKq&

3'2'1 wiïnkaê; ñ, (arm's length) ixl,amh y÷kd .ekSu'

3'2'2 mejreï ñ,lrKh ksfhda. j,g wod< m%f,aLk wjYH;d i|yka lsÍu'

4' wdfhdack j;alï neyer lsÍfuka ^Wm,íê lsÍfuka& ,efnk ,eîï

4'1 j;alï yd j.lSï Wm,íê lsÍfuka ,efnk ,eîï u; nÿ wh lsÍu

4'1'1 YS% ,xldfõ m%d.aOk ,dN nÿ ms<sn| b;sydih y÷kd .ekSu'

4'1'2' wkql+,;djh fkd±laùu u; mekfjk m%;sM, ±laùu' 4'1'3 wdfhdack j;alï y÷kd .ekSu'

4'2' j;alul msßjeh

iy m%;sIaGdj

4'2'1 j;alul msßjeh iy wdkqIdx.sl úhoï y÷kd.ekSu

4'2'2 j;alu Wm,íê ùu u; m%;sIaGdj y÷kd .ekSu'

4'3 j;alï iy j.lSï Wm,íê ùu

4'3'1 m%;sj¾;kh wdmiq heùï lsÍï" iy jkaÈ f.ùu we;=,;aj

j;alï yd j.lSï Wm,íê jk wjia:d y÷kd .ekSu'

4'3'2 r|jd .;a j;alï Wm,íê lsÍu y÷kd .ekSu' 4'3'3 l,;%hdg fyda mQ¾j l,;%hdg j;alï mejÍu urKfha§ iy hï wdYs%;hl= yg m%;sIaGdjla ke;sj j;alï mejÍu y÷kd .ekSu

4'3'4 iafõÉPdfjka isÿ fkdjQ Wm,íê lsrSulA m%;sfhdackh lsrSu y÷kd .ekSu'

4'3'5 fjka ùuloS jk iafõÉPd fkdjk Wm,íê ùula y÷kd .ekSu' 4'4 m%d.aOk ,dN iy w,dN .Kkh lsÍu

4'4'1 j;alï yd j.lSï Wm,íêh u; ,dN fyda w,dN .Kkh lsÍu'

4'4'2 Wm,íê ùu u; ,dN i|yd nÿ f.jk l%shd mámdáh úia;r lsÍu'

Draft Version

Introduction ix

5' tl;= l< w.h u; noao VAT

5'1 t w nÿ ,shd

mÈxÑ ;eke;a;l= i;=

ne¢hdjka

5'1'1 tl;= l< w.h u; nÿ mekùu - zznoaog hg;a iemhquZZ" zznoaog

hg;a l%shdldrlïZZ zzfiajd iemhquZZ" zznÿ whl< yels ld,iSudjZZ"

zziemhqï fõ,djZZ iy zz,shdmÈzÑ ;eke;a;dZZ i|yd ks¾jpkhkao

we;=,;aj'

5'1'2 jd¾;d iemhSu" noao f.ùu iy fmd;am;a ;nd.; hq;= wdldrh ms<sn| jHjia:dms; úêúOdk WmfoaYkh'

5'1'3 úúO ls%hdldrlï mj;ajdf.k hk ,shdmÈxÑ ;eke;a;l=f.a" ksujqï noao" fhojqï noao iy b;sß f.úh hq;= noao ;lafiare lsÍu'

5'2 ir, lrk ,o t'w'nÿ l%uh (SVAT)

5'2'1 ,shdmÈxÑ y÷kd.;a iemhqïlrefjl=f.a ,shdmÈxÑ y÷kd.;a

ñ,g .kakl=f.a t'w' nÿ ne¢hdj ;lafiare lsÍu'

5'2'2 SVAT l%ufha jeo.;a wx. meyeÈ,s lsÍu' 5'3 jHdmdrhl t'w'nÿ l<uKdlrKh lsÍu

5'3'1 ta'w'nÿ mkf;a" ;lafiare" l,a bl=;ajk ;lafiare" wdNshdpkd" wNshdpkd úi£fï l%ufõoh i|yd we;s jHjia:dms; úêúOdk úia;r lsÍu'

5'3'2 ixlS¾K jHdmdßl jd;djrKhl§ mek kef.k t'w' nÿ .eg¨ úYaf,aIKh lsÍu iy tajd ix;=,kh lr .ekSu i|yd WÑ; ls%hdud¾. úYaf,aIKh lsÍu'

6' jHdmdrhkag n,mdk wfkla nÿ

6'1 cd;sh

f.dvke.Sfï noao(NBT)

6'1'1 l=vd yd uOH mßudK jHdmdrhlg cd;sh f.dvke.Sfï noao wod, lsÍu yd ,shdmÈxÑ ùug wod< iSudjka meyeÈ,s lsÍu'

6'1'2 jH;sßlal NdKav yd fiajd lsysmhla ,ehsia;=.; lsÍu'

6'1'3 ixlS¾K fkdjk ir< ;;a;ajhla hgf;a f.úh hq;= noao .Kkh lsÍu'

6'1'4 nÿ f.úh hq;= yd jd¾;d iemhsh hq;= kshñ; Èkhka y÷kd .ekSu'

6'2 wd¾Ól fiajd .dia;=j (ESC)

6'2'1 l=vd yd uOH mßudK jHdmdrhlg wd¾Ól fiajd .dia;=j

wod, lsÍu yd ,shdmÈxÑùug wod, iSudjka meyeÈ,s lsÍu'

6'2'2 ixlS¾K fkdjk ir, ;;ajhla hgf;a f.úh hq;= noao

.Kkh lsÍu'

6'2'3 noao f.úh hq;= kshñ; Èkhla úia;r lsÍu'

Draft Version

x

6'3 uqoaor noao

(STAMP DUTY)6'3'1 ksYap, foam, u; m<d;a iNdj,g f.úh hq;= uqoaor noao

úia;r lsÍu iy foam, úlsKSu fyda ;E.s u; f.úh hq;= uqoaor

noao .Kkh lsÍu'

6'3'2 úfYaIs; idOk m;% u; uOHu rchg f.úh hq;= uqoaor noao úia;r lsÍu iy kshñ; wkqudk hgf;a tlS uqoaor noao .Kkh lsÍu'

7. uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh

7.1. wdodhï nÿ jd¾;d

7.1.1 mqoa.,fhl= fyda iud.ula úiska kshñ; Èkfha§ “jd¾;d” iemhsh hq;= wjia:djka y÷kd.ekSu'

7.1.2 nÿ wkql+,;djh mj;ajdf.k fkdhdu ksid jk m%;súmdl i|yka lsÍu'

7'2 ;lafiare

±kaùï

7.2.1 iaj ;lafiare" meyer yeßk nÿ ;lafiare" fmr ;lafiare ixfYdaê; fyda w;sf¾l ;lafiare iy tlS ;lafiare ksl=;a lsÍug uQ,sl jk wjia:d y÷kd .ekSu' 7.2.2 tla tla ;lafiare i|yd wod, ld,bu y÷kd .ekSu'

7'3 úfrdaO;d iy

wNshdpkh

úi£fï$l%shdmámdáh

7.3.1 mßmd,k iudf,dapkhla i|yd jk ld¾h mámdáh iy wjYH;d i|yka lsÍu' 7.3.2 nÿ wNshdpkd fldñiu fj; wNshdpkhla bÈßm;a lsÍfï ld¾h mámdáh úia;r lsÍu' 7.3.3 nÿ wNshdpk fldñiu fj; wNspkd l, yels wjia:d úia;r lsÍu'

7.4. nÿ f.ùu iy meyer yßk ,o nÿ whlr .ekSu

7.4.1 iaj;lafiare l%uh hgf;a f.úh hq;= Èkhkao we;=¿j wdodhï nÿ f.ùfï j.lSu meyeÈ,s lsÍu'

7.4.2 nÿ f.ùu yd wod, jkakd jQ oKavk yd fmd,S meyeÈ,s lsÍu'

7.4.3 “nÿ meyer yeÍfï ksfõok” iy Bg tfrysj úfrdaO;djka bÈßm;a lsÍfï l%shdj,sh meyeÈ,s lsÍu '

7'5 fiajdfhdaclhka úiska nÿ r|jd .ekSu (PAYE)

7'5'1 W'ú'f. nÿ l%ufha ,laIK úia;r lsÍu

7'5'2 W'ú'fY nÿ l%uh hgf;a fiajdfhdaclhl=f.a j.lSu úia;r lsÍu'

Draft Version

xxi

7'6 wdfhdack m%;s,dN

u; nÿ r|jd .ekSu'

7'6'1 tlS r'.e'nÿ wod, f.ùï iy wod, nÿ wkqmd; y÷kd.ekSu' 7'6'2 yjq,a jHdmdrhlg wod, r'.e'nÿ y÷kd .ekSu'

7'6'3 r'.e' noafoka ksoyia lsÍï y÷kd .ekSu'

7'7 fiajd .dia;=

iy fldka;%d;a f.ùï

u; nÿ r|jd .ekSu

7'7'1 tlS t'.e' nÿ wod, f.ùï iy nÿ wkqmd; y`ÿkd .ekSu

7'7'2 thska r'.e'nÿ ksoyia lsÍï y÷kd .ekSu'

7'8' r'.e' nÿ i|yd wod, fjk;a lreKq

7'8'1 r'.e' nÿ l%uh hgf;a wkql+,;d wjYH;d úia;r lsÍu'

7'8'2 wjidk r'.e' nÿ y÷kd .ekSu'

7'8'3 wjdikd;aul fkdjk r'.e' nÿ i|yd nÿ ner úia;r

lsÍu'

8. fjk;a ;eke;a;ka iy tallhka noaog hg;a lsÍu'

8'1' mqoa., uKav, 8'1'1 my; jpk j,g nÿ i|yd wod< ks¾jpk i|yka lrkak'

mqoa., uKav, mqkH ld¾hh" mqKHdh;khla'

8'1'2 mqKHdh;k iy rdcH fkdjk ixúOdk u; wodhï nÿ

ne¢hdj úialr lrkak'

8'1'3 mqKHdh;khl iy rdcH fkdjk ixúOdkhl wdodhï nÿ

neÈhdj ;lafiare lrkak'

8'1'4 yjq,a jHdmdrhl nÿ jk wdodhu .Kkh lrkak' yjq,a

jhdmdrhl wdodhu yjq,alrejka w;r fn§u" ta u; yjq,a

jHdmdrh úiska r|jd .; hq;= noao iy yjq,a lrejkaf.a nÿ

ne¢hdj .Kkh lrkak'

Ndrlrejka" 8'2'

fmd,au#lrejka

iy ,enqïlrejka

8'2'1 Ndrlrejl=" fmd,au#lrejka" Ndr .ekqï lrejl= hkafkys

wÒh úia;r lrkak'

8'2'2 tlS ;eke;a;kaf.a wdodhï nÿ ne¢hdj ;lafiare lrkak'

Draft Version

xii

ls%hdmo msßlaiqï ,ehsia;=j Action verbs checklist

oekqï l%shdj,sh

(Knowledge Process)

l%shdmo ,ehsia;=j

(Verb List)

l%shdmo ks¾jpk

(Verb Definitions)

m<uq ia:rh - u;l ;nd .ekSu

jeo.;a f;dr;=re fufkys lsÍu

Tier 1 - Remember Recall important information

ks¾jpkh lrkak

Define

iajNdjh" úIh m:h fyda w¾:h ;;a;ajdldrfhka úia;r lsÍu'

Describe exactly the nature, scope or meaning w¢kak

Draw mska;+rhla fyda rEm igykla f.kyer ±laùu'

Produce (a picture or diagram)

y÷kd .kak Identify

i,ld ne,Sfuka miqj y÷kd.ekSu, ;yjqrelsÍu fyda f;dard.ekSu'

Recognise, establish or select after consideration

,ehsia;=.; lrkakList

tlsfklg iïnkaO lreKq fyda whs;u tlska tl ,sùu'

Write the connected items one below the other

iïnkaO;djh f.kyer olajkakRelate

;¾ldkql+, fyda fya;=ldrl iïnkaO;d ;yjqre lsÍu'

To establish logical or causal connections

i|yka lrkak

State hula ksh; jYfhkau fyda meyeÈ,sj m%ldY lsÍu'

Express something definitely or clearly

fojk ia:rh - wjfndaO lr .ekSu

jeo.;a f;dr;=re meyeÈ,s lsÍu'

Tier 2 - Comprehension Explain important information

.Kkh lrkak Calculate/Compute

.Ks; l%u Ndú;fhka .Kkh lsÍu'

Make a mathematical computation idlÉPd lrkakDiscuss

ks.ukhka lrd t<öfï wruqKq we;sj";¾l u.ska fmkajk úúO me;slv Tiafia iúia;rd;aulj mÍCId lsÍu'

Examine in detail by argument showing different aspects, for the purpose of arriving at a conclusion

meyeos,s lrkakExplain

wod< lreKq wkdjrKh lrñka iúia;rd;aulj meyeÈ,s lsÍu'

Make a clear description in detail revealing relevant facts

w¾: olajkakInterpret

jgyd.; yels whqßka bÈßm;a lsÍu fyda mßj¾;kh lsÍu'

Present in understandable terms or to translate fmkajd fokakRecognise

j,x.=;djh fmkaùu, ±kqu fyda m<mqreoao Ndú;d lsÍu'

To show validity or otherwise, using knowledge or contextual experience

jd¾;d lrkakRecord

úia;rd;aulj wod< igyka we;=,;a lsÍu'

Enter relevant entries in detail

idrdxY.; lrkakSummarise

m%Odk lreKq i|yd wod< flá úia;rhla ,nd§u ^lreKq fyda ixLHd&. Give a brief statement of the main points (in facts or figures)

Draft Version

xiii

oekqï l%shdj,sh

(Knowledge Process)

l%shdmo ,ehsia;=j

(Verb List)

l%shdmo ks¾jpk

(Verb Definitions)

;=kajk ia:rh - Ndú;d lsÍu

bf.kqï mßirfhka mßndysrj ±kqu mdúÉÑ lsÍu$ixjD; .eg¿ úi£u'

Tier 3 - Application Use knowledge in a setting other than the one in which it was learned/solve close-ended problems

wod< lrkak

Apply m%dfhda.sl Ndú;h i|yd fhoùu'

Put to practical use

;lafiare lrkak

Assess w.h" iajdNdjh" yelshdj fyda .=K;ajh ;SrKh lsÍu'

Determine the value, nature, ability or quality

kso¾Ykh lrkak

Demonstrate úfYaIfhka WodyrK u.ska ikd: lsÍu'

Prove, especially with examples

m%ia:dr.; lrkak

Graph m%ia:drhla Wmfhda.S lrf.k ksrEmKh lsÍu'

Represent by means of a graph iQodkï$ms<sfh<

lrkak Prepare hï úfYaIs; wruqKla Wfoid iQodkï ùu'

Make ready for a particular purpose

m%uqL.; lrkak

Prioritise jeo.;alu wkqj ieliSu fyda fm<.eiaùu'

Arrange or do in order of importance

ii|kak

Reconcile hï fohla iu. wkqrEm.; lsÍu'

Make consistent with another

úi|kak

Solve .Kkh lsÍu ;=,ska fyda meyeÈ,s lsÍu ;=,ska úi÷ula fidhd .ekSu'

To find a solution through calculations and/or explanations

isõjk ia:rh -

úYaf,aIKh lsÍu

woyia w;r iïnkaO;d

Wlyd .ekSu , ikaikaokh

iy úixikaokh

$újD; .eg¿ úi£u'

Tier 4 - Analysis Draw relations among ideas and to compare and contrast/solve open-ended problems

úYaf,aIKh lrkak

Analyse m%;sM,hla fyda úi÷ula ksYaph lsÍu Wfoid úia;rd;aulj mÍCId lsÍu'

Examine in detail in order to determine the solution or outcome

ixikaokh lrkak

Compare iudkd;au;d wkdjrKh lsÍfï wruqKska úNd. lsÍu'

Examine for the purpose of discovering similarities

fjki fmkajd fokak$wiudk;d olajkak

Contrast

fjkialï fyda wiudk;d mÍCIdlsÍu'

Examine in order to show unlikeness or differences

fjkafldg

y÷qkd .kak

Differentiate

lsishï fohla meyeÈ,sj jgyd .; yels wdldrhg fjkila ixia:dmkh lsÍu'

Constitute a difference that distinguishes something

fláfhka olajkak

Outline úfYaI ,laI;d we;=,;a idrdxYhla ieliSu'

Make a summary of significant features

Draft Version

xiv

oekqï l%shdj,sh

(Knowledge Process)

l%shdmo ,ehsia;=j

(Verb List)

l%shdmo ks¾jpk

(Verb Definitions)

miAjk ia:rh - we.hSu l%ufõo " woyia" mqoa.,hka fydA ksIamdos;hkAys w.h úksYAph iy ;SrKh lssÍu'

Tier 5 - Evaluate Formation of judgments and decisions about the value of methods, ideas, people or products

Wmfoia fokak

Advise m%;s.%dylhdg .e,fmk whqßka jvd;a iqÿiq l%shdud¾.hka bÈßm;a lsÍu'

Offer suggestions about the best course of action in a manner suited to the recipient

ta;a;= .kajkak

Convince idCIs fyda ;¾l Ndú;d lrñka hula úYajdi lsÍu i|yd wkHhka fm<Uùu'

To persuade others to believe something using evidence and/or argument

Úfõpkh lrkak

Criticise hï úksYaphla we;slsÍu yd m%ldY lsÍu'

Form and express a judgment

w.hkak

Evaluateie,ls,su;a ;lafiare lsÍula ;=,ska jeo.;alu ksjerÈj ;yjqre lsÍu'

To determine the significance by careful appraisal

ks¾foaY lrkak

Recommend jvd;a iqÿiq l%shdud¾.h Wfoid fhdackd bÈßm;a lsÍu'

A suggestion or proposal as to the best course of action

ksYAph lr úi|kak

Resolve .eg¿jla fyda újdoYS,S lreKq i|yd úi÷ï fidhd.ekSu fydA iu;hg m;alsÍu'

Settle or find a solution to a problem or contentious matter

;yjqre lrkak

Validate ksrjoH;djh mÍCId lsÍu fyda Tmamq lsÍu'

Check or prove the accuracy

ihjk ia:rh - ixYaf,aIKh lsÍu

wkkH fyda kjH úi÷ï idOkh Wfoid úúO me;slv taldnoaO lsÍu ;=<ska kqyqre .eg¿ úi£u'

Tier 6 - Synthesis Solve unfamiliar problems by combining different aspects to form a unique or novel solution

iïmdokh fldg bÈßm;a lrkak

Compile

úúO uQ,dY%hka Tiafia tla /ialr .kakd f;dr;=re taldrdYS lrñka bÈßm;a lsÍu'

Produce by assembling information collected from various sources

ks¾udKh lrkak

Design ie,iqulg wkqj jHqyh fyda wdldrh ks¾udKh lsÍu'

Devise the form or structure according to a plan

f.dvk.kak

Developie,eiaula fyda woyila fy,sorõ lsÍu" wkdjrKh lsÍu" mßmQ¾K lsÍu fyda úysod ±laùu'

To disclose, discover, perfect or unfold a plan or idea

fhdackd lrkak

Propose i,ld ne,Su fyda wkq.;ùfï wruqK we;sj ie,iqula ks¾udKh fyda fy<orõ lsÍu'

To form or declare a plan or intention for consideration or adoption

Draft Version

123

mßÉfþ

oh06

±kqï ixrplh

6' jHdmdrhkag n,mdk wfkla nÿ 6'1 cd;sh f.dvke.Sfï noao (NBT) 6'1'1 l=vd yd uOH mßudK jHdmdrhlg cd;sh f.dvke.Sfï noao wod, lsÍu

yd ,shdmÈxÑùug wod< iSudjka meyeÈ,s lsÍu'

6'1'2 jH;sfral / ksoyia NdKav yd fiajd lsysmhla ,ehsia;=.; lsÍu'

6'1'3 ixlS¾K fkdjk ir< ;;a;ajhla hgf;a f.úh hq;= noao .Kkh lsÍu' 6'1'4 nÿ f.úh hq;= yd jd¾;d iemhsh hq;= kshñ; Èkhka y÷kd .ekSu'

6'2 wd¾Ól fiajd .dia;=j (ESC) 6'2'1 l=vd yd uOH mßudK jHdmdrhlg wd¾Ól fiajd .dia;=j wod, lsÍu yd ,shdmÈxÑùug wod, iSudjka meyeÈ,s lsÍu'

6'2'2 ixlS¾K fkdjk ir, ;;ajhla hgf;a f.úh hq;= noao .Kkh lsÍu'

6'2'3 noao f.úh hq;= kshñ; Èkhka úia;r lsÍu'

6'3 uqoaor noao (STAMP DUTY) 6'3'1 ksYap, foam, u; m,d;a iNdj,g f.úh hq;= uqoaor noao úia;r lsÍu iy foam, úlsKSu fyda ;E.s u; f.úh hq;= uqoaor noao .Kkh lsÍu' 6'3'2 úfYaIs; idOk m;% u; uOHu rchg f.úh hq;= uqoaor noao úia;r lsÍu iy kshñ; wkqmd; hgf;a tlS uqoaor noao .Kkh lsÍu'

jHdmdrhkag

n,mdk wfkla nÿ

Draft Version

CA Sri Lanka 124

BL7 | mßÉfþoh 6 : jHdmdrhkag n,mdk wfkla nÿ

1' cd;sh f.dvke.Sfï noafoa wod<;ajh

1'1 cd;sh f.dvke.Sfï noao mekùu yd úIh m:h

2009 wxl 09 ork cd;sh f.dvke.Sfï nÿ mk; wkqj wdkhklrejka" ksIamdolhka" fiajd

imhkakka iy f;d. yd is,a,r jHdmdr úiska noaog hg;a msrsjegqu u; cd;sh f.dvke.Sfï

noao f.úh hq;=h'

1'2 cd;sh f.dvke.Sfï noaog hg;a jkafka ljqrekao?

iEu ;eke;af;l=u ^mqoa.,hska" iud.ï fyda mqoa., uKav,& fyda yjq,a jHdmdrhla cd;sh

f.dvke.Sfï noao f.úh hq;= jkafka"

´kEu øjHhla YS% ,xldjg wdkhkh lsrSu"

´kEu øjHhla ksIamdokh lsrSfï jHdmdrhla mj;ajdf.k hEu"

cd;sh f.dvke.Sfï noao (NBT)

mßÉfþo wka;¾.;h bf.kqï M,h

1. cd;sh f.dvke.Sfï noafoa wod<;ajh 6'1'1

2. jH;sf¾l NdKav yd fiajd 6'1'2

3. f.úh hq;= cd;sh f.dvke.Sfï noao .Kkh lsÍu 6'1'3

4. cd;sh f.dvke.Sfï noaog wkql+,;djh 6'1'4

Draft Version


CA Sri Lanka 125

l= =uk fyda j¾.hl fiajd iemhSfï jHdmdrhla mj;ajdf.k hEu jH;sf¾l fiajd yer&"

fyda"

f;d. yd is,a,r fjf<|dfï ksr;j isàu ^jH;sf¾l NdKav yer&,hk wjia:dj,oSh'

1'3 noaog hg;a msrsjegqu $ cd;sh f.dvke.Sfï nÿ iSudjka

cd;sh f.dvke.Sfï noao i|yd ,shdmosxÑ ùug my; i|yka msrsjegqï iSudjka wod< fõ'

^w& 2015 ckjdrs 01 Èk isg 2016 ud¾;= 31 Èk olajd NdKav fyda fiajd ^mk; wd fPaofha

i|yka NdKav yd fiajd yer& iemhSfï ld¾;=jloS ,o noaog hg;a msrsjegqu

re'3"750"000$- blauùu' ^2013 ckjdrs 01 osk isg 2014 foieïn¾ 31 w;r ld,h ;=,

wdodhu re' 3"000"000$- la jk& fuu iSudj 2016 wfm%a,a 01 osfkka wdrïN jk lsishï

ld¾;=jla i|yd re' 3"000"000$- la f,i wvqlr we;s w;r th blaujkafka kï"

^wd& foaYShj ksIamdokh l< lDIsld¾ñl ksIamdokhka fjf<|fmd< i|yd ilia lsrSfï

jHdmdrhlska hï ld¾;=jloS ,o noaog hg;a msrsjegqu re' 25"000"000$-la fkdblaujhs

kï wÞ, ld¾;=fõoS tu ;eke;a;d úiska cd;sh f.dvke.Sfï nÿ f.ùug hg;a fkdfõ'

1'4 noaog hg;ajk msrsjegqu

Y%S ,xldjg wdkhkh lrk ´kEu øjHhla i|yd(

wdkhksl øjH i|yd cd;sh f.dvke.Sfï noao .Kkh lsrSfï jákdlu ;SrKh

lsrSfïoS"tl;= l< w.h u; noao .Kkh lsrSug fhdod.kakd moku u fhdod .efka'

´kEu øjHhla ksIamdokh lsrSfï jHdmdrhla mj;ajdf.k hdu $ l=uk fyda j¾.hl

fiajd iemhSï jHdmdrhla mj;ajdf.k hdu'

jH;sf¾l ,ehsia;=jg we;=<;a NdKav yd fiajd yereKq úg NdKav úlsKSfuka fyda

fiajdjka iemhSu i|yd uqo,ska ,enqK;a fkd,enqK;a ,eìh hq;= w.h'

´kEu øjHhla f;d. fyda is,a,r fjf<|dfï ksr;j isàu(

my; i|yka foaj,a yereKq úg wod< ld¾;=fõ ,eìh hq;= w.h" ,enqKd fyda fkd,enqKd

jQjo noaog hg;a fõ'

T!IO j¾.

2018 wfm%a,a 01 jk oskg fmr wdkhklrejl= úiska úl=Kkq ,nk" úfYaI NdKav noaog

hg;a ´kEu øjHhla

Draft Version

CA Sri Lanka 126


úfoaY úksuh u; úl=Kkq ,nk ueKsla yd rka NdKav

´kEu uqøs; fmd;a

wmkhk i|yd wmkhklrefjl=g úl=Kkq ,nk ´kEu øjHhla

ksIamdolfhl=f.ka fyda imhkafkl=f.ka ñ,oS.;a kejqï lsrs" f;a o¨" l=reÿ fyda rn¾

fmg%,a" ãi,a fyda N+ñf;,a ^Lksc f;,a ksIamdok&

úfoaY úksuh i|yd ;Srenÿ ksoyia wf,úie,a j,ska is,a,rg úl=Kkq ,nk ´kEu

øjHhla

t,a'mS' .Eia fnodyerSu

wdkhksl øjH yereKq úg by; i|yka j¾. i|yd noaog hg;a msrsjegqu .Kkh lsrSfïoS

my; i|yka wvq lsrSï isÿ l< hq;=h'

fnd,a Kh

tl;= l< w.h u; nÿ f,i f.jk ,o noao

f.jk ,o iqrd nÿ

fnd,aKh kej; whlr .ekSfï oS tys jákdlu msrsjegqug tl;= l< hq;=h'

1'5 cd;sh f.dvke.Sfï nÿ wkqmd;

^w& lsishï NdKav ksIamdolfhl=f.a noaog hg;a msrsjegqu u; ^f;d. yd is,a,r fjf<|du u; úl=Kqï msrsjegqu yer&

2]

^wd& lsishï fiajd iemhqïlrejl=f.a noaog hg;a msrsjegqu u; 2]

^we& fnodyerSfï jHdmdrhla iïnkaOfhka noaog hg;a msrsjegqu u; 3$4 Nil b;srs noaog hg;a msrsjegqu u; 2]

^wE& lsishï NdKavhl fnodyerSu yereKqfldg f;d. yd is,a,r fjf<|du noaog hg;a msrsjegqu u; 1$2 Nil b;srs noaog hg;a msrsjegqu u; 2]

^b& uQ,H fiajd iemhSfï jHdmdrhl noaog hg;a msrsjegqu u; 2]

^B& foam< fjf<|dï iy l<ukdlrK jHdmdr wdosfhys noaog hg;a

2]

Draft Version


CA Sri Lanka 127

1'6 fhojqï nÿ nef¾ wod,;ajh

ksIamdolfhl=g ;ud úiska fjk;a ksIamdolfhl=f.ka ñ,oS .kakd NdKav fyda ;ud

úiska wdkhkh lrk NdKav u; f.jk ,o cd;sh f.dvke.Sfï noao nÿ nerla f,i

whlr .ekSfï whs;shla we;'

2' jH;sf¾l NdKav yd fiajd

jH;sf¾l NdKav yd fiajd" mkf;a Wmf,aLkfha ksYaÑ;j i|yka lr we;' ta i|yd WodyrK lsysmhla my;ska oelafõ'

ksIamdolhd úiska hï NdKavhla wmkhkh lsrSu

fmdfydr

t,a mS .Eia

T!Iëh øjH

.,a w.=re

ffjoH fiajd

úÿ,s n,h fyda c,h iemhSu

NdKav fyda u.S m%jdykh

iskud Yd,djl Ñ;%mg m%o¾Ykh lsrSu

foaYShj ixj¾Okh lrk ,o mrs.Kl uDÿldx. iemhSu

3' f.úh hq;= cd;sh f.dvke.Sfï noao .Kkh lsrSu

3'1 WodyrK( cd;sh f.dvke.Sfï noao .Kkh lsrSu

mrKú;dk uy;d fldka;%d;alrejkag yd wjika mdrsfNda.slhkag f.dvke.s,s øjH iemhSfï

jHdmdrhla lrf.k hhs' Tyq úiska ksIamdos; isfuka;s wdlD;s (Cement Blocks) úlsKSu fukau

úúO iemhqïlrejkaf.ka ñ,g .;a øjH úlsKSfuys o fhoS isà' Bg wu;rj" kï oerE

fjf<| kduhla iys; ;Ska; ksIamdolfhl=f.a fld<U osia;%sla fnodyerSfï ksfhdacs; f,io

Tyq lghq;= lrhs'

2018 foieïn¾ 31 osfkka wjika ld¾;=j iyd Tyqf.a msrsjegqu ms<sn| úia;r my;ska

oelafõ'

Draft Version

CA Sri Lanka 128


isfuka;s wdlD;s ksIamdokh lr úlsKSu re'3"200"000$-

^tl;= l< w.h u; nÿ rys;j&

wfkl=;a NdKav úlsKSu re'6"000"000$-

;Ska; fnodyerSu re'4"000"000$-

issfuka;s wdlD;s úl=Kqï j,ska ,eìh hq;= re' 200"000$- l uqo,la ^tl;= l< w.h u; nÿ

rys;j& fnd,aKh njg m;aj we;' issfuka;s wdlD;s ksIamdokh i|yd fjk;a

ksIamdokhl=f.ka wuqøjH ñ,os .eksfïoS re' 65"000$- l cd;sh f.dvke.Sfï nÿ f.jd we;'

ld¾;=j i|yd f.úh hq;= cd;sh f.dvke.Sfï noao my; wdldr fõ'

4' cd;sh f.dvke.Sfï noafoa wkql+,;djh

4.1 nÿ f.ùu" nÿ jd¾;d iy mrsmd,k úêúOdk

cd;sh f.dv ke.Sfï noafoa ld,Éfþoh wod, ld¾;=j fõ' ld¾;=j hkq iEu j¾Ihl§

ckjdß 01" wm%sfh,a 01" cq,s 01" Tlaf;daïn¾ 01 isg werfUk udi 3 l ld,Éfþohls'

1. cd;sh f.dvke.Sfï noao udisl jdrsl ;=klska iaj;lafiare l%uhg f.úh hq;= fõ'

tu f.ùï ld¾;=fõ fojk ui 20 jk osk fyda Bg fmr" ;=kajk ui 20 osk fyda Bg

fmr iy ld¾;=j wjidkfhka miqj t<fUk ui 20 jk osk fyda Bg fmr f.úh

hq;=h' iEu jdrslhlau ld¾;=fõ f.úh hq;= cd;sh f.dvke.Sfï noafoka 1$3 lg jvd

l%shdldrlu

noaog hg;a msrsjegqu

nÿ

wkqmd;h

f.úh hq;= cd;sh

f.dvke.Sfï noao

isfuka;s wdlD;s ksIamdokh lr úlsKSu

^3"200"000 - 200"000& = 3"000"000

2] 60"000

f;d. yd is,a,r fjf<|dfuka ,o msrsjegqu

6"000"000 x 1$2 = 3"000"000

2] 60"000

fnodyerSfï ksfhdacs; f,i ,o msrsjegqu

4"000"000 x 1$4 = 1"000"000

2] 20"000

tl;=j 140"000

n÷ ner ^b;srs 5"000 bosrs ld,ÉfPaohg f.k hd yel&

(60¸000)

f.úh hq;= cd;sh f.dvke.Sfï noao

80"000

Draft Version


CA Sri Lanka 129

wvq fkdúh hq;=h'

2. cd;sh f.dvke.Sfï nÿ jd¾;dj iEu ld¾;=jla wjidkfhkau miqj t<fUk ui 20

jk osk fyda Bg fmr iemhSu l< hq;=h' ^WodyrK f,i 2019$06$30 ka wjika

ld¾;=j i|yd jd¾;dj 2019$07$20 Èk fyda Bg fmr NdrÈh hq;=h&

nÿ jd¾;d ;lafiare" ov yd fiiq mßmd,k úêúOdk 2006 wxl 10 orK foaYSh

wdodhï mk; wkqjg wod, fõ'

Draft Version

CA Sri Lanka 130


5' wd¾Ól fiajd .dia;=fõ wod,;ajh

5'1 wd¾Ól fiajd .dia;=j mekùu yd úIh m:h

iEu ;lafiare j¾Ihlu" iEu ld¾;=jla i|ydu" iEu ;eke;a;l= iy yjq,a jHdmdrhla

úiska wod, msßjegqu u; wd¾Ól fiajd .dia;=j f.ùug ne£ isà'

5'2 wd¾Ól fiajd .dia;l=jg hg;a jkafka ljqrekao@

wd¾Ól fiajd .dia;=j f.úh hq;af;a zz;eke;a;l=ZZ fyda zzyjq,a jHdmdrhlaZZ úisks' fï i|yd

zz;eke;a;dZZ hkakg iud.ula fyda mqoa., uKav,hla we;=,;a jk w;r my; tajd wh;a

fkdfõ'

w& 1972 wxl 5 ork iuQmldr iñ;s kS;sh hgf;a fyda m<d;a iNdjl

jHjia:djla hgf;a fyda ,shdmÈxÑ iñ;shla'

wd& .=jka hdkhla fyda kejla whs;slrejl= fyda l=,sshg .;a ;eke;a;l= f,i

jHdmdr lghq;= lrf.k hk hï ;eke;af;la'

we& foaYSh wdodhï mk; hgf;a ks¾jpkh lr we;s ´kEu rcfha wdh;khla

fyda m<d;a md,k wdh;khla'

wd¾Ól fiajd .dia;=fõ wod,;ajh 6'2'1

wd¾Ól fiajd .dia;= ne¢hdj .Kkh lsÍu 6'2'2

wd¾Ól fiajd .dia;=fõ wkql+,;djh 6'2'2" 6'2'3

wd¾Ól fiajd .dia;=j (ESC)


5

6

7

Draft Version


CA Sri Lanka 131

wE& ´kEu fnodyßkafkla; fuysoS Y%S ,xldj ;=, NdKav ksIamdolhl=g fyda

idokakl=g wod, fnodyrskafkl= hkq tu ksIamdolhd fyda idokakd" l,ska

;SrKh l, ñ,lg tu NdKav f;d. fj<|mf,a úlsKSu i|yd tu

ksIamdolhd fyda idokakd úiska m;a lrkq ,nk ;ekekaf;la fyda yjq,a

jHdmdrhla woyia fõ'

b& f,d;/hs ksfhdað;hl=

B& hï tall Ndrhla fyda wfkHdakH wruqo,la'

W& 2017'3'31 g fmr Y%S ,xld uy nexl=j

W!& 2011'4'1 isg iS$i ,la if;di

5'3 wod, msßjegqu hkq l=ulao@

hï ;eke;a;l= fyda yjq,a jHdmdrhla úiska lr f.k hk iEu fj<odul"

jHdmdrhlu" jD;a;shlu fyda rlaIdjlu ta wod, ld¾;=j i|yd jk uq,q msßjegqu

woyia fõ'

zzmsßjegquZZ hkafkka woyia jkafka tlS fj<odu" jHdmdrh" jD;a;sh fyda rlaIdfjka

wod, ld¾;=j ;=, t<Uqkq ish¨ .Kqfokq j,ska ,eìh hq;= uq¨ uqo,hs ^we;a;

jYfhkau ,enqfka ke;s jqjo&

ta iuÕu u;l ;nd .; hq;= lreKla jkafka" wod, msßjegqu .Kkh lsÍfï§" thska

iuyr tajd wvq l, hq;= njhs' tfia wvql, hq;= m%Odku tajd jkafka"

f.jk ,o t w.h u; noao

we;s jQ fnd,a Kh

5'4 wd¾Ól fiajd .dia;=j i|yd msßjegqï iSudj

2017'4'1 Èfkka wdrïN jk ´kEu ld¾;=jla i|yd" hï ;eke;a;l= fyda yjq,a

jHdmdrhla úiska wd¾Ól .dia;= f.jsh hq;= jkafka ld¾;=jl wod, msßjegqu

re'12"500"000 blaujkafka kï muKs'

5'5 wd¾Ól fiajd .dia;= wkqmd;

2016'4'1 isg wod, wkqmd; my; mßÈh'

Draft Version

CA Sri Lanka 132


fmÜr,a" ãi,a" N+ñf;,a is,a,r úlsKSug wod, msßjegqu

fkdjk" wod, msßjegqu u;

0.5%

fmÜr,a ãi,a N+ñf;,a is,a,r úlsKSfï wod, msßjegqï

wod, msßjegqfuka 1$10 la u;

wod, msßjegqfuka 9$10 la u;

0.5%

ke;

5'6 wd¾Ól fiajd .dia;=j wdodhï noaog ys,õ lsÍu

hï ;eke;a;l= úiska f.jQ wd¾Ól fiajd .dia;=j" tu ;eke;a;d úiska tu ;lafiare j¾Ih

fyda B<Õ ;lafiare j¾I fol i|yd f.úh hq;= wdodhï noaog ys,õ l, yel'

WodyrK (j¾I 2017$18 i|yd f.jQ wd¾Ól fiajd .dia;=j" my; wdodhï nÿ ne¢hdjkag

ys,õ l, yelshs'

1' ;lafiare j¾I 2017$2018

2' ;lafiare j¾I 2018$2019

3' ;lafiare j¾I 2019$2020

6' wd¾Ól fiajd .dia;=j .Kkh lsÍu

6'1 WodyrK (

f.dvke.s,s fldka;%d;alrejka iy is,a,r mdßfNda.slhka i|yd f.dvke.s,s øjH wf,ú

lrk jHdmdrhla fmf¾rd uy;d lrhs' ;ud úiska iy fjk;a iemhqïlrejka ;kk isfuka;s

ìf,dla úlsKSu Tyq lrhs' ;jo" m%isoaO j¾.hl ;Ska; ksIamdolhl=f.a fld<U Èia;%sla

fnodyßkakd jYfhkao Tyq lghq;= lrhs'

2018 foieï¾ 31 Èkg Tyqf.a msßjegqu my; mßÈh'

re'

;ud úiska ksmojQ isfuka;s íf,dla úlsKSfuka ^t'w'nÿ rys;j& 3"200"000

fjk;a øjH úlsKSu 6"000"000

;Ska; fnod yeÍu' 4"000"000

isfuka;s íf,dla úlsKSu u; re' 200"000 l ^t'w'nÿ rys;& fnd,a Khla we;s úh'

Draft Version


CA Sri Lanka 133

ld¾;=j i|yd f.úh hq;= wd¾Ól fiajd .dia;=j my; mßÈh'

l%shdldrlu wod, msßjegqu wkqmd;h f.úh hq;=

wd¾'fia'.d'

isfuka;s íf,dla

;ekSu

3,200,000 - 200,000 = 3,000.000 0.5% 15,000

fjk;a øjH úlsKSu 6,000,000 0.5% 30,000

;Ska; fnodyeÍu 4,000,000 0.5% 20,000

f.úh hq;= uq wd¾Ól fiajd .dia;=j 65,000

7' wd¾'fia'.dia;= wkql+,;djh

7'1 wod, ld¾;=j wjika ù t<fUk udifha 20 Èk fyda Bg fmr wd'fiajd

.dia;=j f.úh hq;=h'

WodyrK (2019 iema;eïn¾ 30 ka wjika ld¾;=j i|yd f.ùu 2019 Tlaf;daïn¾ 20

fyda Bg fmr l< hq;=h'

7'2 wd¾' fiajd .dia;= jd¾;d

wd¾Ól fiajd .dia;= jd¾;dj" jd¾Islj iEu jirlu wfm%a,a 20 fyda Bg fmr iemhsh

hq;=h'

WodyrK (2020 ud¾;= 31 ka wjika j¾Ih i|yd ^;lafiare j¾I 2019$2020& wd¾'fia' .dia;=

jd¾;dj 2020 wfm%a,a 20 fyda Bg fmr Èh hq;=h'

Draft Version

CA Sri Lanka 134


8' uOHu rchg f.úh hq;= uqoaor .dia;=

idOk m;% u; mekfjk uqoaor .dia;=j ;j;a wdldrhl nÿ lrKhls'

8'1 uOHu rch úiska uqoaor .dia;= mekùu

ish¨u zzúfYaIs; idOk m;%ZZ u;" weu;sjrhd úiska .eiÜ m;%hlska ksfhda. lrkq ,nk

wkqm%udK u; uqoaor noao wh flf¾'

8'2 uqoaor noaog hg;a idOk m;%

uqoaor noaog hg;a idOk m; iuyrla my; ±lafõ'

uqo,a fyda fjk;a foam,la Ndr .ekSu fjkqfjka fok ßisÜ m;la'

lsishï foam,la noaog fyda l=,shg §u'

Èjqreï m%ldYhla

rlaIK Tmamqjla

fmdfrdkaÿ fkdÜgqjla

Khm;a u; lrk .Kqfokqjla

8'3 uqoaor nÿ wkqmd;

idOk m;%h wkq m%udKh

1' Èjqreï m%ldYhla 50'00

2' rCIK Tmamqjla - ta u; f.úh hq;=uq rCIK jdßl j,

tl;=fõ' iEu re' 1000 lgu fyda fldgilg' 1'00

uqoaor noao (STAMP DUTY)


8 uOHu rchg f.úh hq;= uqoaor .dia;= 6'3'1

9 m<d;a iNdj,g f.úh hq;= uqoaor .dia;= 6'3'2

Draft Version


CA Sri Lanka 135

3' fl%äÜ ldâ .Kqfokqjla - iEu re' 1000 la fyda

bka fldgiglg 25'00

4' fmdfrdkaÿ fkdaÜgqjla - iEu re' 1000 la fyda

bka fldgiglg 1'00

5' lsishï foam,la l=,shg fyda nÿ l=,sshg §fï idOk m;%(

l=,S iskaklalr .súiqula fkdjk - l=,S fyda nÿ .súiqul

jd¾Isl jdßlhlao we;= j f.úh hq;= iEu re' 1000 la

fyda bka fldgilg' 10'00

1982 wxl 29 ork mdßfNda.sl Kh mk; hgf;a t,Uqkq

l=,S iskaklalr .súiqula u; f.úh hq;= uq jákdlfï

iEu re' 1000 la fyda bka fldgilg 10'00

6' lsishï uqo,la fyda foam,la fjkqfjka jk ,ÿm;la fyda ksoyia lsÍula

re' 25"000 olajd ^25"000 o we;=,;aj& ksoyia

re' 25"000 g jeä 25'00

WodyrK ( uOHu rchg lrk uqoaor nÿ f.ùï

ABC mqoa.,sl iud.u fiajlhka 15 lf.ka iukaú;hs' bka 12 fofkl= yg re' 25"000$-

blaujk Y=oaO jegqmla we;' wksla 3 fokdf.a Y=oaO jegqm re' 25"000 g wvqh'

iud.u fiajl jegqma ,ÿm;a u; my; mrÈ uqoaor nÿ wvqlr" foaYSh wdodhï

fomd¾;fïka;=j fj; fm%aIKh l, hq;af;a my; mßÈh'

re'

re' 25"000 g wvq Y=oaO jegqma f.ùï u; - fiajlhka 3 x 0 = ke;

re' 25"000 g jeä Y=oaO jegqma f.ùï ,ÿm;a u; - fiajlhka 12 x 25 = 300

f.úh hq;= uq uqoaor noao 300

Draft Version

CA Sri Lanka 136


9' m<d;a iNdj,g f.úh hq;= uqoaor nÿ

9'1 m<d;a iNd úiska uqoaor nÿ mekùu

iuyr idOk m;% u; uqoaor nÿ wh lsÍug m<d;a iNdj,g n,h mejÍ we;'

9'2 uqoaor noaog hg;a idOk m;%

my; mßÈ uqoaor nÿ wh flf¾'

w' ksYap, foam, mejreï iïnkaOfhka jk idOk m;% ^Tmamq& u; ^ta ta m<d;a iNdjg

wh;a mrsÈ&

wd' m<d;a iNdj ;=, mkjkq ,nk kS;shla hgf;a wêlrK ld¾h i|yd bÈßm;a lrkq

,nk f,aLk u;'

wE' wod, m<d;a iNdj ;=, isÿ flfrk fudag¾ jdyk j, whs;sh udrelsÍï u;'

9'3 by; w& hgf;a mekfjk uqoaor .dia;= wkqm%udk

1' ksYap, foam, ;E.s lsÍul§; re

w& foamf,a w.h re' 50"000 fyda Bg wvq kï tu w.fha iEu

re'100 lgu fyda bka fldgilg 3'00

wd& foamf,a w.h re' 50"000 g jeä kï -

re' 50"000 fkdblaujk w.fha iEu re' 100 lgu 3'00

re' 50"000 blaujk w.fha iEu re' 100 lgu 2'00

2' ;E.s lsÍula fkdjk ksYap, foam, udre lsÍul§ ;

w& foamf,a w.h re' 100"000 fyda Bg wvq kï -

tu w.fha iEu re' 100 lgu fyda fldgilg 3'00

wd& foamf,a w.h re' 100"000 g jeä kï

re' 100"000 fkdblaujk w.fha iEu re' 100 lgu 3'00

re' 100"000 blaujk w.fha iEu re' 100 lgu 4'00

fyda fldgilg

Draft Version


CA Sri Lanka 137

WodyrK ( uqoaor noao

fmf¾rd uhd niakdysr m<d; ;=< msysá bvula re' 3"000"000 lg úl=Kd we;' niakdysr

m<d;a iNdjg f.úh hq;= uqoaor .dia;=j my; mßÈ fõ'

re'

m,uq re' 100,000 g = 100,000 / 100 *3 = 3,000

b;sß re' 2,900,000 g = 2,900,000 / 100 *4 = 116,000

uq uqoaor .dia;=j 119,000

Draft Version

CA Sri Lanka 138


wdkhklrejka" ksIamdolhka" fiajd imhkakka yd f;d. fyda is,a,r fjf<| jHdmdr

úiska cd;sh f.dvke.Sfï noao f.ú’h hq;=h'

cd;sh f.dvke.Sfï noao iïnkaOj jH;sf¾l NdKav mj;S'

idudkH jHdmdrhlg cd;sh f.dvke.Sfï noao i|yd ,shdmosxÑ ùfï iSudj ld¾;=jl

msrsjegqu 2016$04$01 oskg miqj remsh,a ñ,shk 3 ls'

wod, msßjegqï u; ish¨ ;eke;a;ka iy yjq,a jHdmdr úiska wd¾Ól fiajd .dia;=j

f.úh hq;=h'

2017 wfm%a,a 01 Èfkka wdrïN jk ld¾;=fõ isg" ´kEu ld¾;=jla i|yd wd¾Ól fiajd

.dia;=jg hg;a msßjegqfï iSudj re' 12"500"000 ls'

uqoaor .dia;= uOHu rchg yd m<d;a iNdj,g f.úh hq;=h'

uOHu rch úiska uqoaor .dia;= whlrkafka úfYaIs; idOk m;% u;h'

m<d;a iNd úiska ksYap, foam, udre lsÍï u; uqoaor .dia;= wh lrhs'

mßÉfþo i

drdx

Yh

Draft Version


CA Sri Lanka 139

1. 2016 wfm%a,a ui 01 Èk isg idudkH jHdmdrhl cd;sh f.dvke.Sfï noao wh lsrSug

wod< noaog hg;a iSudj i|yka lrkak'

2. fnodyerSfï jHdmdrhla i|yd noao f.úh hq;= msrsjegqu Tn úiska .Kkh lrkqfha

flfiaoehs i|yka lrkak'

3. cd;sh f.dvke.Sfï nÿ jd¾;dj iemhSug kshñ; oskh i|yka lrkak'

4. 2019 wfm%a,a 01 isg wd¾Ól fiajd .dia;=jg hg;a msßjegqqfï iSudj i|yka lrkak'

5. wd¾Ól fiajd .dia;= jd¾;dj iemhSug kshñ; Èkh i|yka lrkak'

6. uqoaor .dia;= i|yd my; tajdhska úfYaIs; idOk m;%hla fkdjkafka l=ulao@

w' fmdfrdkaÿ fkdÜgqjla'

wd' fplam;la

we' l,a noaolg wod, idOk m;%hla

wE' Kh ldâm;a (fl%äÜ ldâm;a) .Kqfokq

m%%.

;s m

Íl

aIK

h

Draft Version

CA Sri Lanka 140


1. 2016 wfm%a,a ui 01 oskg miq ld¾;=jl msrsjegqu remsh,a ñ,shk 3 ls'

2. fnodyerskafkl=f.a msrsjegqfuka 3/4 (75 %) la ksoyia f,i ie,flk w;r b;srs m%udKh

fyj;a msrsjegqfuka 1/4 cd;sh f.dvke.Sfï noaog 2] ne.ska hg;a fõ'

3. ld¾;=jla wjidkfhka miqj t<fUk ui 20 jk osk'

4. 2019 wfm%a,a 01 isg ld¾;=jlg remsh,a ñ,shk 12'5 ls'

5. ;lafiare j¾Ihla wjidkfhka miqj t<fUk udifha 20 jk Èk'

6. fplam;la úfYaIs; idOkm;%hla fkdfú'

m%.

;s m

Íl

aIK

h i

|y

d ms<s;

=re

Draft Version

141

mßÉfþ

oh 07

±kqï ixrplh

7' uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh

7'1 wdodhï nÿ jd¾;d 7'1'1 mqoa.,fhl= fyda iud.ula úiska kshñ; Èkfha§ jd¾;d iemhsh hq;= wjia:djka y÷kd.ekSu'

7'1'2 nÿ wkql+,;djh mj;ajdf.k fkdhdu ksid jk m%;súmdl i|yka lsÍu'

7'2 ;lafiare ±kaùï 7'2'1 iajhx ;lafiare" meyer yßk ,o ;lafiare" fmr ;lafiare ixfYdaê; fyda w;sf¾l ;lafiare iy tlS ;lafiare ksl=;a lsÍug uQ,sl jk wjia:d y÷kd .ekSu'

7'2'2 tla tla ;lafiare i|yd wod, ld,bu y÷kd .ekSu'

7'3 úfrdaO;d iy wNshdpkh úi£fï$l%shdmámdáh 7'3'1 mßmd,k iudf,dapkhla i|yd jk ld¾h mámdáh iy wjYH;d i|yka lsÍu'

7'3'2 nÿ wNshdpkd fldñiu fj; wNshdpkhla bÈßm;a lsÍfï ld¾h mámdáh 7'3'3 nÿ wNshdpk fldñiu fj; wNspkd l, yels wjia:d úia;r lsÍu'

7'4 nÿ f.ùu iy meyer yßk ,o nÿ whlr .ekSu

7'4'1 iaj;lafiare l%uh hgf;a f.úh hq;= Èkhkao we;=¿j wdodhï nÿ f.ùfï j.lSu meyeÈ,s lsÍu'

7'4'2 nÿ fkdf.ùu/m%udo ù f.ùu u; wod, jkakd jQ oKavk yd fmd,S

7'4'3 foaYSh wdodhï mk; wkqj .; yels nÿ whlsÍfï l%shdud¾.'

7'5 fiajdfhdaclhka úiska nÿ r|jd .ekSu (PAYE)

7'5'1 W'ú'f. nÿ l%ufha ,laIK úia;r lsÍu

7'5'2 W'ú'fY nÿ l%uh hgf;a fiajdfhdaclhl=f.a j.lSu úia;r lsÍu'

7'6 wdfhdack m%;s,dN u; nÿ r|jd .ekSu' 7'6'1 r'.e'nÿ i|yd wod, f.ùï iy wod, nÿ wkqmd; y÷kd.ekSu'

7'6'2 yjq,a jHdmdrhlg wod, r'.e'nÿ y÷kd .ekSu'

7'6'3 r'.e' noafoka ksoyia lsÍï y÷kd .ekSu' 7'7 fiajd .dia;= iy fldka;%d;a f.ùï u; nÿ

r|jd .ekSu 7'7'1 r' .e' noaog hg;a f.ùï iy nÿ wkqmd; y`ÿkd .ekSu

7'7'2 r'.e' noafoka ksoyia lsÍï y÷kd .ekSu'

7'8 r'.e' nÿ i|yd wod, fjk;a lreKq 7'8'1 r'.e' nÿ l%uh hgf;a wkql+,;d wjYH;d úia;r lsÍu'

7'8'2 wjidk r'.e' nÿ y÷kd .ekSu'

7'8'3 wjdikd;aul fkdjk r'.e' nÿ i|yd nÿ ner úia;r lsÍu'

uQ,sl nÿ mßmd,kh iy nÿ

f.ùu ms<sn| l%shdmámdáh

Draft Version

CA Sri Lanka 142

BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh

1' wdodhï jd¾;d

lsishï ;lafiare j¾Ihla i|yd wdodhï jd¾;djla iemhSug ne£ isák ;eke;a;l=

úiska" kshu lr we;s whÿï m;%h iuÕ wjYH f;dr;=re we;=,;aj" mokï ld,h wjika

ù Èk 30 la .;ùug fmr flduidßia ckrd,a jrhd fj; ,sshdmÈxÑ ùug lghq;= l<

hq;=h' tfia ,shdmÈxÑ ùug wfmdfydi;a ùu re' 50"000 lg fkdjeä ovhlg fya;= jkq

we;'

tlS whÿï m; wkqj flduidßia ckrd,a jrhd úiska ^TIN wxlhla& n'f.'ye' wxlhla

,nd fokq we;' ;jo" nÿ f.jkakl= fkdjk ;eke;a;l= fjk;a noaog hg;ajk

;eke;a;l=g f.ùï lrkafka kï wdodhï jd¾;djla iemhsh hq;=h'


1. wdodhï jd¾;d 7'1'1" 7'1'2

2. ;lafiare 7'2'1" 7'2'2

3. úfrdaO;d iy wNshdpkd 7'3'1" 7'3'2" 7'3'3

4. nÿ f.ùï iy meyer yeÍ nÿ whlsÍu 7'4'1" 7'4'2" 7'4'3

5. fiajdfhdacl úiska nÿ r|jd .ekSu 7'5'1" 7'5'2

6. wdfhdack m%;s,dN u; nÿ r|jd .ekSu 7'6'1" 7'6'2 " 7'6'3

7. fiajd .dia;= iy fldka;%d;a f.ùï u;

nÿ r|jd .ekSu' 7'7'1" 7'7'2

8. r|jd .ekSï nÿ i|yd wod, fjk;a lreKq 7'8'1" 7'8'2" 7'8'3

Draft Version


CA Sri Lanka 143

1'1 jd¾;d iemhSfï wjYH;djh - mqoa.,hka

wdodhï noaog hg;a jk iEu ;eke;af;l=u foaYSh wdodhï fomd¾;fïka;=jg ;u

jd¾Isl wdodhï jd¾;dj iemhsh hq;=h'

wdodhï nÿ mkf;a 93 jk j.ka;sh wkqj, hï ;lafiare j¾Ihla i|yd wdodhï noaog

hg;a jk iEu ;eke;af;l=u ;lafiare j¾Ifha wjidk Èk isg udi wgla ^08& ;=,

foaYSh wdodhï fomd¾;fïka;=jg wdodhï nÿ jd¾;djla bÈßm;a l< hq;=h' WÞyrK

f,i 2018$19 ;lafiare j¾Ifha wdodhï nÿ jd¾;dj 2019 fkdjeïn¾ 30 Èkg fmr

bÈßm;a l< hq;=h' tys w¾:h ;lafiare j¾Ih wjika ù B<Õ ;lafiare j¾Ifha

fkdjeïn¾ 30 Èkg fmr ´kEu wjia:djl jd¾;djka bÈßm;a l< yels njhs'

“jd¾;djla“ hkq flduidßia ckrd,ajrhd úiska kshulr we;s wdlD;s m;%hls' fuh

flduidßiajrhd kshu l, wdldrfhka yd b,a,d we;s f;dr;=re we;=<;aj NdrÈh hq;=h'

fuu jd¾;dj iaj;lafiare l%ufha m%;sM,hla f,i flduidßia ckrd,ajrhd úiska kshu

lr we;s wdldrhg ,sÅ;j yda úoHq;a l%ufhka kS;sh hgf;a bÈßm;a l< yel' fï ksid

fuu jd¾;dj iaj;lafiare jd¾;djla f,i y|qkd.; yel'

jd¾;dj my; f;dr;=re iuÕ bÈßm;a l< hq;=h'

^w&

I. ;lafiare j¾Ihla ;=, ;eke;af;l=f.a fiajd kshqla;sfhka" jHdmdrfhka iy

wdfhdackfhka ,efnk ;lafiare l<yels wdodhu

II. ;eke;af;l=f.a nÿ whl< yels wdodhu iy j¾Ih ;=, f.úh hq;= noao

III. hï j¾Ihla i|yd r|jd.ekSfuka" jdßl f,i fyda ;lafiare lsÍfuka f.jk ,o nÿ

nerlug ysñlula we;s nÿ f.ùï

IV. j¾Ih i|yd f.úh hq;= b;sß noao

V. flduidßia ckrd,ajrhd úfYaIfhka i|yka lr we;s fjk;a úfYaI f;dr;=re

^wd& jd¾;dj iuÕ bÈßm;a l< hq;= fjk;a oE : I. r|jd.ekSfï iy;sl m;% ; iy

II. flduidßia ckrd,ajrhd úiska kshu lr we;s fjk;a úfYaI f;dr;=re

Draft Version

CA Sri Lanka 144


1'2 jd¾;d bÈßm;a lsÍu wjYH fkdjk wjia:d

;lafiare j¾Ihla i|yd wdodhï jd¾;djla bÈßm;a lsÍu wjYH fkdjk wjia:d kï"

j¾Ih i|yd wdodhï nÿ f.úh hq;= ke;s jdisl ;eke;af;la

j¾Ih ;=, f.úh hq;= noao iïmQ¾Kfhkau fiajd kshqla;s wdodhfuka iukaú; jkafka

kï iy th Wmhk úg f.ùï l%uh (PAYE) hgf;a r|jd.ekSï noaog hg;a kï

f.úh hq;= noaola fkdue;s ks¾jdislfhla

flfia fj;;a flduidßia ckrd,ajrhd úiska ,sÅ; ±kaùula u.ska jd¾;djla bÈßm;a

l< hq;= nj ±kaùu fyda tu ;eke;a;d úiska jd¾;djla bÈßm;a l< hq;= hehs woyia

lrhs kï jd¾;djla iemhsh hq;=h'

1'3 jd¾;djla bÈßm;a lsÍfï ld,h §¾> lsÍu

flduidßiajrhdg jd¾;djla Ndr§ug kshñ; ld,h §¾> l, yel' flfia fj;;a nÿf.ùu

i|yd o w;sf¾l ld,hla ,nd § we;akï ñi fuh nÿf.ùu i|yd kshñ; Èkhkag

n,mEula we;s fkdlrhs'

1'4 jd¾;djla bÈßm;a lsÍug wiu¾: ùu

noaog hg;a ;eke;af;l= jd¾;djla bÈßm;a lr fkdue;s kï flduidßia ckrd,ajrhdg

±kajQ Èkfha isg Èk 14 lg fkdwvq ld, iSudjla ;=, jd¾;djka bÈßm;a lrk f,i ±kaùula

ksl=;a l< yelsh' fuh jd¾;d bÈßm;a lsÍu i|yd ,nd ÿka ld, iSudjla f,i ie<lsh

fkdyel' fuh ;lafiare j¾Ihla wjidkfha isg udi 08 la hkak §¾> lsÍula f,i ie<lsh

fkdyel'

1'5 kshñ; Èk ;=< jd¾;dj bÈßm;a lsÍug wiu;a ùu u; oKavK

kshñ; ld,h ;=, jd¾;d fkdiemhSu iy kS;shg wkql+, fkdùu oKavk j,g hg;a ùug

fya;= fõ' mkf;a 178 j.ka;sh wkqj, jd¾;djla bÈßm;a lsÍug wfmdfydi;a ùu

u;; ovh jkafka my; tajdhska jeäu w.hhs'

I. f.ùug we;s uqo,ska 5] la iy f.dkq.; lsÍu m%udo jk tla udihla fyda udihl

fldgila i|yd f.ùug we;s nÿ uqo,ska 1] la iy

II. re' 50"000$- la iy f.dkq.; lsÍu m%udo jk tla udihla fyda udihl fldgila

i|yd re' 10"000$- hkafkka jvd jeä w.hg iudk ov uqo,la wh flf¾'

flfia fj;;a" Wmßu f,i mekúh yels ov uqo, re' 400"000$- ls' ^fuh ;lafiarejla

Draft Version


CA Sri Lanka 145

hgf;a flduidßia ckrd,a jrhd úiska mkjkq ,nhs& fuu ov uqo, nÿ j.lSug w;sf¾lj

mkjk uqo,la jk w;r ;lafiare lsÍu iy whlsÍu yd iïnkaO l%shdud¾. f.ùug we;s

noaola meyer yeß wjia:djlg iudk fõ'

1'6 iaj;lafiare jd¾;d ixfYdaOkh lsÍu i|yd whÿqï lsÍu

nÿ f.jkafkla iaj;lafiare jd¾;djla bÈßm;a lr we;s úfgl udi 30 la ;=, ixfYdaê;

;lafiare jd¾;djla bÈßm;a lsÍug whÿïl< yelsh' ixfYdaOk i|ydo fya;= ±laúh

hq;=h'

flduidßia ckrd,ajrhdg ixfYdaOkh lsÍu fyda m%;slafIam lsÍu ;SrKh l< yelsh'

flduidßia ckrd,ajrhd ixfYdaOkh lsÍug ;SrKh lrkafka kï tu ixfYdaê;

;lafiarej iaj;lafiare Èk isg udi 30la we;=<; l< hq;=h'

flduidßia ckrd,ajrhd úsiska jd¾;dj ixfYdaOkh lsÍu m%;slafIam lrkafka kï tA

;SrKh ms<sn| ,sÅ; ±kaùula NdrÈh hq;=h'

whÿï lsÍfuka Èk 90la we;=<; ;SrKhla f.k fkdue;s kï flduidßia ckrd,ajrhd

úiska tu whÿï lsÍu bj; ±óug ;SrKh lr we;s f,i i,lk w;r whÿu bÈßm;a

lr 90 jk Èkfha § ;SrKh nÿ f.jkakd fj; ±kaùula u.ska NdrÈh hq;=h'

1'7 w;sf¾l jd¾;d

nÿ f.jkakd ld,iSudj i|yd jd¾;djla bÈßm;a lr fkdue;s wjia:djl jqjo iyldr

flduidßiajrfhl= úiska w;sf¾l jd¾;d bÈßm;a lrk f,i mqoa.,fhl=g ±kqï Èh yel'

fuu w;sf¾l jd¾;d Èk 7 lg fkdjeä ld,iSudjla we;=,; imhk f,i ,sÅ;j ±kqï

Èh yel'

1'8 m%d.aOk ,eîï$,dN u; jd¾;d

wdfhdack j;alï neyer lsÍfuka ,o ,dNhla iys; nÿ whjk wdodhula we;s iEu

;eke;af;l=u tu neyer lsÍfuka udihla ;=, m%d.aOk ,eîï ms<sn| jd¾;djla bÈßm;a

l< hq;=h'

1'9 jeäÿr f;dr;=re le|ùu

iyldr flduidßiajrhd úiska nÿ f.jkakdg fyda flduidßiajrhd úiska fjk;a ´kEu

;eke;af;l=g ,sÅ; ±kaùula u.ska

Draft Version

CA Sri Lanka 146


fjk;a ;eke;af;l= iïnkaO f;dr;=re o we;=¿j f;dr;=re iemhSug

±kaùfï i|yka lr we;s fõ,djl § iy ia:dkhl § fmkS isàug ±kaùfï ksYaÑ;j i|yka mßÈ" tu ;eke;a;df.a fyda fjk;a hï ;eke;af;l=f.a nÿ

in|;d yd iïnkaO tu ;eke;a;df.a md,kh hgf;a fyda tu ;eke;a;df.a Ndrfha

mj;sk ish¿ f,aLk ±kaùfï ksYaÑ;j i|yka fõ,dj ;=, bÈßm;a lsÍug oekqï osh

yel'

flduidßiajrhd úiska hï nexl=jla fj;"

tu nexl=j i;=j hï ;eke;af;l=f.a nexl= .sKqï fyda fjk;a j;alï fyda nexl= m%ldYk

fyda

flduidßiajrfhl= g fyda iyldr flduidßiajrfhl=g hï ;eke;af;l= kñka nexl=j

fj; we;s .sKqï mÍlaId lsÍug fyda

nexl=j iuÕ .sKqï mj;ajdf.k hkq ,nk ;eke;a;kaf.a kï" ,smskhka iuÕ wÞ,

.sKqï u; f.jk ,o fmd,S m%udKhka i|yka lrñka Wmf,aLk iemhSug ±kqïÈh yel'

2' ;lafiare iy w;sf¾l ;lafiare ksl=;a lsÍu

foaYSh wdodhï mk; wkqj ;lafiare j¾. y;rls'

• iaj;lafiare

• meyeryßk ,o ;lafiare

• fmr ;lafiare

• ixfYdaê; fyda w;sf¾l ;lafiare

2'1 iaj;lafiare

hï nÿ ld,iSudjla i|yd wkqu; wdlD;sfhka nÿ jd¾;djla f.dkq lr we;s iajhx

;lafiare nÿ f.jkafkl= ^Y=kH jd¾;djla we;=¿j& iaj;lafiarejla isÿ lr we;s njg

i<lkq ,eìh hq;=h'

iaj;lafiare nÿ f.jkafkl= w,dNhla kshñ; jd¾;dfõ m%ldY lr we;akï nÿ f.jkakd

w,dN m%udKhl ;lafiarejla ,nd § we;s njg ie<lsh hq;=h'

Draft Version


CA Sri Lanka 147

iïmQ¾K lrk ,o iaj;lafiare jd¾;d ,sÅ;j fyda bf,lafg%dkslj f.dkq .; l< yels

úh hq;=h'

2'2 meyer yßk ,o ;lafiare

nÿ jd¾;djla f.dkq.; lsÍug nÿ f.jkafkl= wfmdfydi;a ù we;s wjia:djl§ iyldr

flduidßiajrhd úiska ,nd.; yels idlaIs u; iy Tyqf.a Wmßu úksYaph u;

mokïj Y=kH uqo,la o we;=¿j ;lafiare ±kaùula ksl=;a l< yelsh'

meyeryßk ,o ;lafiarejla k.d we;s úfgl jqjo jd¾;djla bÈßm;a l< hq;=h'

meyeryßk ,o ;lafiarejla ksl=;a lsÍfuka miqj jd¾;djla f.dkq.; lr we;s úg th

iaj;lafiare jd¾;djla fkdfõ'

2'3 fmr ;lafiare

jd¾;djla bÈßm;a lsÍug kshñ; Èkg fmr ;lafiarejla u.ska nÿ tl;= lsÍug “fmr

;lafiarejla ” ksl=;a l< yel'

nÿ ld,iSudj i|yd we;s idlaIs mokï lrf.k fmr ;lafiarejla tu wjia:dfõ mj;sk

kS;sh hgf;a ksl=;a l< yel'

fmr ;lafiarej ixfYdaê; ;lafiarejlg hg;a úh yel'

fmr ;lafiarejla k.d we;s úgl jqjo nÿ f.jkakd jd¾;djla bÈßm;a l< hq;=h'

2'4 ixfYdaê; fyda w;sf¾l ;lafiare

iyldr flduidßiajrhd úiska uQ,sl ;lafiarefõ ^iaj ;lafiarej" fmr ;lafiarej fyda

meyer yßk ,o ;lafiarej) we;s f;dr;=re mokï lrf.k" fjkia lsÍfuka fyda

tl;= lsÍfuka m%Odk ;lafiarej ixfYdaOkh l< yelsh'

w,dN bÈßhg f.k hkafka kï ksjerÈ w,dNh ;lafiare l< hq;=h'

fjk;a hï wjia:djl§ Y=kH m%udKh we;=¿j f.úh hq;= noafoa ksjerÈ m%udKh wod,

ld,mßÉfþoh hgf;a uQ,sl ;lafiarejg wod,j ;lafiare l< hq;=h'

2'5 ;lafiare u; ,sÅ;j ikaksfõokh lsÍu

by; ;lafiare ksl=;a lsÍfï§ iyldr flduidßiajrhl= úiska ;lafiare lrk ,o noao" ov

uqo,a m%udKh" m%udo f.ùï" fmd,sh úfYaIfhka i|yka lrñka iy tu ;lafiarejg wod,j

f.úh hq;= Èkhka iy ;lafiarejg wNshdpkd isÿl< hq;= wdldrh ±kqï foñka ,sÅ;

±kaùula NdrÈh hq;=h'

Draft Version

CA Sri Lanka 148


2'6 ;lafiarejl ld, lvbu

;lafiare ksl=;a lsÍu i|yd jHjia:dkql+,j kshu lr we;s ld, iSudj ;lafiarejl

ld,iSudj $ ld,lvbu f,i ye|skafõ'

meyer yßk ,o nÿ ;lafiare meyer yßk ,o ;lafiare ´kEu wjia:djl ksl=;a l< yel'

ixfYdaê; ;lafiare

− nÿ f.jkakd fyda nÿ f.jkakd fjkqfjka ys;du;du meyeryeÍula isÿlrkafka

kï ixfYdaê; ;lafiarejla ´kEu wjia:djl§ ksl=;a l< yel'

− fjk;a ;lafiare i|yd ^meyeryßk ,o ;lafiare" fmr ;lafiare& iyldr

flduidßiajrhd úiska udi 30la we;=<; ;lafiare ±kaùulska NdrÈh hq;=h'

o iaj ;lafiare i|yd iaj ;lafiare jd¾;dj f.dkq l< Èk isg

o fjk;a ;lafiare i|yd iyldr flduidßiajrhd ;lafiare ±kaùu nÿ

f.jkakdg Ndrÿka Èkfha isg

w;sf¾l ;lafiare

iyldr flduidßiajrhdg uq,a ;lafiarej ;jÿrg;a miqj t<fUk Èkhl§ ixfYdaOkh l<

yelsh'

^w&

− iajhx ;lafiare i|yd ( iajhx ;lafiare jd¾;dj f.dkq.; lsÍfï Èkfha isg jir

04 la we;=<;

− fjk;a ;lafiare i|yd iyldr flduidßiajrhd ;lafiare ±kaùu nÿ f.jkakdg Ndr ÿka Èkfhka ^meyer yßk ,o ;lafiare iy fmr ;lafiare& wjqreÿ y;rlg we;=,; fyda

^wd& iyldr flduidßia úiska ixfYdaê; ;lafiare ±kaùu Ndr§fuka jirlg miqj

by; ^wd& ld¾hh iïnkaOj iyldr flduidßiajrhdg ixfYdaê; ;lafiare yer fjk;a ld¾hhla i|yd ixfYdaê; fyda w;sf¾l ;lafiare ksl=;a l< fkdyel'

Draft Version


CA Sri Lanka 149

WÞyrK(

^w& jd¾;dj kshñ; Èkfha imhd we;súg 2018$19 ;lafiare j¾Ih i|yd ixfYdaê;

;lafiarej'

fuu ;eke;a;d 2018$19 ;lafiare j¾Ih i|yd jd¾;dj 2019 cq,s 15 jk Èk kshñ;j imhd

we;' 2022 ckjdß 14 Èkfhka miqj ;lafiarejla ksl=;a l< fkdyel'

^wd& 2018$19 ;lafiare j¾Ih i|yd jk iaj;lafiare jd¾;d u; w;sf¾l ;lafiare

ksl=;a lsÍu'

iaaj;lafiare jd¾;dj 2019 cqks 10 jk Èk f.dkq.; lr we;s nj Wml,amkh lrkak' 2021

wf.daia;= 15 jk Èk iaj;lafiare jd¾;dj u; w;sf¾l ;lafiarej ksl=;a lr we;' w;sf¾l

;lafiarej i|yd ld, lvbu 2023 cqks 9 Èkg fmr fyda 2022 wf.daia;= 14 Èkhg fmr hk

Èkhkaf.ka miq Èkh fõ' tkï 2023 cqks 9 Èkh fõ'

^we& 2018$19 ;lafiare j¾Ih i|yd meyeryßk ,o ;lafiare fyda fmr ;lafiare u;

w;sf¾l ;lafiare ksl=;a lsÍu'

meyer yßk ,o ;lafiare ±kaùu $ fmr ;lafiare 2020 uehs 9 jk Èk ksl=;a lr we;s nj

Wml,amkh lrkak' meyer yßk ,o $ fmr ;lafiare u; ixfYdaê; ;lafiare 2021

wf.daia;= 15 jk Èk ksl=;a lr we;' w;sf¾l ;lafiare i|yd ld, lvbu 2024 uehs

08 Èk fyda tÈkg fmr fyda 2022 wf.dai;= 14 Èk fyda hk folska miq Èkh fõ' tkï

2024 uehs 08 jk Èkh fõ'

3' úfrdaO;d yd wNshdpkd

fuu mkf;a úêúOdk i,id we;s mßÈ yer fuu nÿ mk; hgf;a nÿ f.ùu ms<sn| lsisÿ

;SrKhla nÿ wNshdpkd fldñIka iNdfõ§" hï wêlrKhl§ fyda úksYaphdêlrKhl §

fyda fjk;a hï fya;=jla u; fjk;a lghq;a;l§ újdohg Ndckh fkdl< hq;=h' nÿ

f.jkakl= iïnkaOfhka flduidßia ckrd,ajrhd úiska lrkq ,nk iEu ;lafiarejlgu

m%udKj;a iy úia;r ksjerÈ nj ie<lsh hq;= w;r" tA wkqj nÿ f.jkakdf.a nÿ ne|shdj

;SrKh l< hq;=h'

Draft Version

CA Sri Lanka 150


3'1 mßmd,k iudf,dapkh ;lafiare lsÍula fyda fjk;a ;SrKhla iïnkaOfhka w;Dma;shg m;a nÿ

f.jkafkl= úiska tu ;SrKh iudf,dapkh lsÍu i|yd flduidßia ckrd,ajrhdg

b,a,Sula l< yelsh'

tu b,a,Su kshu lrk ,o jd¾;djla fkdiemhSu u; idokq ,nk ;lafiarejlg tfrysj

kï tu úfrdaO;djhg iïnkaO b,a,Su ksis f,i ieliQ jd¾;djla iuÕ bÈßm;a l<

hq;=h'

iudf,dapkh i|yd lrkq ,nk b,a,Su flduidßia ckrd,ajrhd fj; ,sÅ;j bÈßm;a

l<hq;= w;r th nÿ f.jkakd fj; ;lafiarej ms<sn| ±kaùu ,nd ÿka Èk isg Èk 30

la we;=,; l< hq;=h'

flfia fj;;a Y%S ,xldfjka neyerj isàu" frda.d;=r ùu fyda fjk;a idOdrK fya;=jla u;

Èk 30 la we;=<; tu b,a,Su isÿ lr fkdue;s kï tA nj flduidßia ckrd,ajrhd iEySulg

m;a lsÍfuka miq iudf,dapkh i|yd b,a,Sula isÿ l< yelsh'

b,a,Su lsÍug mokï jQ fya;= iúia;rj yd ksYaÑ;j tys ±laúh hq;=h'

flduidßia ckrd,ajrhd th ,enqKq Èkfha isg Èk 30 la we;=<; b,a,Su ,o nj ±kqï

Èh hq;=h'

b,a,Su ,o nj ±kqï §fï Èkh tu b,a,Su isÿ l< Èkh úh hq;=h'

flduidßia ckrd,ajrhd nÿ whlsÍu i|yd ld,hla ,nd§ we;s wjia:djl§ yer

;lafiarejla iïnkaOfhka mßmd,k úksYaphl § nÿ whlsÍu m%udo fkdl< hq;=h'

nÿ f.jkakdf.a b,a,Su ie<ls,a,g f.k flduidßia ckrd,ajrhd úiska Tyqf.a ;SrKh

iy tu ;SrKh .ekSug fya;= nÿ f.jkakdg ,sÅ;j ±kqï Èh hq;=h'

nÿ f.jkakdf.a b,a,Su tu ;lafiarej kÕk ,o nÿ ks,Odßhd yer fjk;a

ks,Odßfhl=g ie<ls,a,g .; yel'

flduidßia ckrd,ajrhd ;lafiarejla ;yjqre lrñka fyda ixfYdaê; ;lafiarejla

lsÍfuka fyda w;sf¾l ;lafiarejla lsÍfuka fyda tu ;SrKh n,d;aul lsÍu i|yd

fjk;a l%shdud¾. .ekSu;a u.ska n,d;aul lrkq ,eìh hq;=h'

mßmd,k úksYaph i|yd ;lafiarejla iïnkaO b,a,Sula Èk 30 la we;=<; imhd

fkdue;s kï tu ;lafiarej i|yd iyldr flduidßiajrfhl=g ;lafiarejla fyda

kj ;lafiarejla fyda ixfYdaê; ;laafiarejla ksl=;a lsÍfï whs;shg hg;aj wjidkd;aul fõ'

;lafiarejla wjidkd;aul f,i i<lkq ,enqfõ kï nÿ f.jkakd úiska wod, ld,hg

wkqj ixfYdaê; jd¾;djla flduidßia ckrd,ajrhdf.a wkque;sh we;sj f.dkq lrhs kï"

ixfYdaê; jd¾;dj ;lafiarej ixfYdaOkh lsÍug n,mEula we;s lrhs' ixfYdaê;

Draft Version


CA Sri Lanka 151

jd¾;dfõ noao ;lafiare.; noao blaujkafka kï muKla ixfYdaê; jd¾;djla bÈßm;a

l< yelsh'

3'2 mßmd,k úksYaph i|yd jk wNshdpkfha isg nÿ wNshdpkd fldñIka iNdj fj; wNshdpkd lsÍu

mßmd,k iudf,dapkh i|yd b,a,Sula lrkq ,en we;akï iy flduidßia

ckrd,ajrhdf.a ;SrKhla ,eî we;akï fyda mßmd,k iudf,dapkhla i|yd b,a,Sula

lr Èk 90la blau f.dia we;akï yer nÿ wNshdpkd fldñIka iNdjg wNshdpkd

fkdl< hq;=h'

hï ;eke;af;l= mßmd,k wNshdpkfha ;SrKhg tlÕ fkdue;s kï flduidßia

ckrd,ajrhdf.a ;SrKfhka Èk 30la we;=<; wNshdpkd fldñIka iNdj fj;

wNshdpkd l< yel'

Y%S ,xldfjka neyerj isàu" frda.d;=rj isàu jeks iEySulg m;ajk fya;=

we;akï wNshdpkh lsÍug ld,hla ,nd .; yel'

flduidßia ckrd,ajrhd ld,h § we;akï yer ;lafiarejla i|yd jk nÿ

whlsÍu m%udo lsÍug nÿ wNshdpkd fldñIu fj; b,a,Sula lsÍu fya;= fkdúh

hq;=h'

wNshdpl wê whlsÍug hg;afldg we;s úg tu wê whlr we;s m%udKh ;lafiare

m%udKfhka wvq lrkq we;'

− wNshdplhka wvqfjka whlr we;s úg wvqfjka whlr we;s m%udKfhka

u;lafiarefõ m%udKh jeä lsÍu fyda

− ;lafiarej ;yjqre lsrSu fyda Y=kH lsÍu isÿ l< yel'

nÿ wNshdpkd fldñifï ;Skaÿjg wkql+, jk mßÈ wNshdpkhg ;=vq ÿka noao ksjerÈ

f,i f.jd fkdue;s njg wNshdpkd fldñiu iEySug m;a ù we;s wjia:djl noao

f.ùu i|yd iqrlaIs;hla ;nk f,i nÿ f.jkakdg okajkq ,eìh yelsh'

3'3 wNshdpkdêlrKh fj; wNshdpkd lsÍu

nÿ wNshdpkd fldñIu fj; b,a,Sula isÿ lr we;akï" nÿ wNshdpkd fldñIka iNdfjka

;SrKhla ,eî we;akï" nÿ wNshdpkd fldñIka iNdj fj; b,a ïlr Èk 90 la .; ù tA

i|yd m%;spdrhla fkdue;s kï hk wjia:dj,§ yer wNshdpkdêlrKhg wNshdpkhla

bÈßm;a l< fkdyel'

nÿ wNshdpkd fldñIka iNdfõ ;SrKh iïnkaOj w;Dma;shg m;a hï md¾Yjhlg tu

;SrKh ±kqï §fuka tla udihl ld, iSudjla we;=<; wNshdpkdêlrKh fj;

Draft Version

CA Sri Lanka 152


wNshdpkd ±kaùula f.dkq l< yel' tfia wNshdpkd lrk md¾Yajh tys msgm;a

wNshdpkd fldñiu fj; ,nd Èh hq;=h'

wNshdpkdêlrKh fj; wNshdpkhla l< yelafla kS;suh lreKla i|yd mu‚'

nÿ wNshdpkd fldñIka iNdfõ ;SrKhlska miqj wNshdpkhla isÿlr we;s úg nÿ

wNshdpkd fldñIka iNdj úiska idlaIs idrdxYhlao we;=¿j ;SrKh ms<sn| ,sÅ;

m%ldYhla fldñIka iNdfõ fidhd .ekSï iy kS;suh lreKq ms<sn| Tjqkaf.a ks.ukhka

we;=<;a lrñka ,sÅ; m%ldYhla wNshdpkdêlrKh fj; iemhsh hq;=h'

4' nÿ f.ùu iy meyer yrsk ,o nÿ whlsrSu

4'1 nÿ f.ùu

hï ;eke;af;l=g jHdmdrfhka fyda wdfhdackfhka fyda fiajdfhdacl úiska nÿ r|jd .ekSug

wjYH fkdjk úg fiajd kshqla;sfhka ;lafiare l<yels wdodhula Woa.; jkafka kï fyda

Woa.; ùug kshñ;j we;akï tu ;eke;a;d ld¾;= mokñka nÿ f.úh hq;=h'

;eke;af;l= iïnkaOfhka ;lafiare j¾Ih ud¾;= ui 31 Èfkka wjika jk úg nÿ f.ùu"

wf.daia;= 15

fkdjeïn¾ 15

fmnrjdß 15

B<Õ j¾Ifha uehs 15 Èk fyda tÈkg fmr isÿ l< hq;=h

WÞyrK( ;lafiare j¾I 2018$19 i|yd wdodhï nÿ f.ùu

2018 wf.daia;= 15

2018 fkdjeïn¾ 15

2019 fmnrjdß 15

2019 uehs 15 Èkg fyda tÈkg fmr l< hq;=h'

kj foaYSh wdodhï mk; wkqj ;lafiare j¾Ih fjk;a ´kEu Èklska wjika jk udi 12 l

ld,Éfþohla úh yel' tjeks ;;ajhla hgf;a jdßl f.ùu iEu udi ;=klau wjika ùfuka

miqj t<fUk ui 15 jk Èk fyda tÈkg fmr isÿ l< hq;=h'

iEu jdßlhlau my; iólrKh mokï lrf.k .Kkh l< hq;= w;r nÿ f.jkakd

weia;fïka;= u; nÿ f.ùfï wdlD;s m;%hla f.dkq .; l< hq;=h'

th m<uq nÿ jdßlh f.jk wjia:dfõ isÿ l< hq;=h' weia;fïka;= .; nÿ uqo, fjkia

lsÍug wjYH jkafka kï Tyqg ixfYdaê; nÿ f.ùfï wdlD;shla bÈßm;a l< yelsh'

iólrKh my; mßÈ ±lafõ'

Draft Version


CA Sri Lanka 153

iólrKh( (^A-C)/B" fuys “A” hkq ;lafiare j¾Ih i|yd f.ùh hq;= njg weia;fïka;=.; noao fõ'

“B” hkq j¾;udk jdßlho we;=¿j ;lafiare j¾Ih i|yd f.ùug b;sßj we;s jdßl .Kk

fõ'

“C” hkq

^w& ;lafiare j¾Ih ;=<oS jdßl jYfhka f.jd we;s nÿ yd jdßlh f.ùug kshñ; Èkhg

fmr jdßlh u.Ska f.jk ,o hï nÿ uqo,l;

^wd& tu j¾Ih i|yd jQ ;eke;a;df.a wdodhu .Kkh lsÍfï§ we;=,;a lr we;s f.ùï

j,ska j¾Ih ;=, jdßlh f.ùug fmr wvqlr we;s r|jd .ekSfï nÿ uqo,a

^we& r|jd.ekSfï nÿ wkqksfhdað;fhl= úiska r|jd.ekSfï nÿ f.ùug hg;ajkafkl= f,i

tu ;eke;a;d úiska j¾Ih ;=,§ jdßlh f.ùug kshñ; Èkhg fmr f.jk ,o hï nÿ

uqo,l tl;j= fõ'

flduidßia ckrd,ajrhdf.a Í;s wkqj wd¾Ól fiajd .dia;= nÿ nerla ;sfí kï th by;

m%;sM,fhka wvql< yel' hï b;sß noaola f.ùug we;akï th B<Õ ;lafiare j¾Ifha

iema;eïn¾ 30 jk fyda tÈkg fmr f.úh yel'

4'2 f.úh hq;= nÿ u; oKavk iy fmd,sh

4'2'1 wdodhï nÿ m%udo f.ùu u; oKavk

jdßlh f.ùug kshñ; Èkfhka Èk 14 la we;=<; jdßlfha iuia:h fyda fldgila

f.ùug wfmdfydi;a jk úg f.jd fkdue;s nÿ uqo,ska 10] la.

hï ld,mßÉfþohla i|yd f.úh hq;= nÿ uqo, fyda bka fldgila f.úh hq;= Èfkka

Èk 14la we;=<; f.ùug we;akï fyda miqj f.jkafka kï ;lafiare ±kaùfï ksYaÑ;j

olajd we;s Èkh jk úg f.jd fkdue;s kï f.jd fkdue;s nÿ uqo,a m%udKfhka 20]l

oKavkhla flfia fj;;a" f.úh hq;= Èkhg jvd miq Èkhla flduidßia ckrd,ajrhd úiska ,nd §

we;akï tA wkqj nÿ f.jkafka kï by; oKavk f.ùug hg;a fkdjk w;r noao u;

fmd,sh f.úh hq;=h'

Draft Version

CA Sri Lanka 154


wi;H jQ m%ldYhla fya;=fjka fyda nÿ f.jkafkl=f.a nÿ jd¾;djl i|yka fohla

w;ayer ;sîu fya;=fjka nÿ uqo,la wvqfjka f.jk ,o úfgl iy tu m%ldYh fyda

w;ayer ;sîu nÿ f.jkakdf.a fÉ;kdkaúl yeisÍula fyda fkdie,ls,s nj ksid we;s ù

we;akï wvqfjka lrk ,o f.ùfuka 25]ls' flfia fj;;a wvqfjka f.jk ,o uqo,

remsh,a ñ,shk 10 g jvd jeäkï fyda ld,mßÉfþoh i|yd ;eke;a;df.a nÿ j.lSfuka

25] lg jvd jeä kï ov uqo, f.úh hq;= noafoka 75] ls'

4'2'2 wdodhï nÿ f.ùï u; fmd,S

fmd,shla whlsÍfï m%Odk wruqK jkafka m%udo f.ùï j, m%;sM,hla ksid uqof,a jákdlu

wysñ ùu fjkqfjka rchg isÿjk w,dNh jkaÈhla f,i ,nd .ekSuhs'

f.ùï" whlsÍï iy ysÕ nÿ i|yd wod, jk l%shdmámdá tA yd iudkj nÿ i|yd

whlrk fmd,shg o wod, fõ'

nÿ f.jkakd oKavk j,g wu;rj fmd,sh o f.úh hq;= w;r th fjku .Kkh

l< hq;=h'

hï ;eke;af;l= fmd,shla f.jd we;akï tu fmd,shg wod,j f.úh hq;= nÿ uqo, f.úh

hq;= ke;skï tu f.ùug wod,j f.jk ,o fmd,sh wdmiq tu ;eke;a;dg f.úh

hq;=h'

m%udo f.ùï u; fmd,sh .Kkh lsÍu i;Hh f.úh hq;= Èkfha isg .Kkh

l<hq;= w;r flduidßia ckrd,ajrhdf.a §¾> lsÍula ,nd f.k we;akï th fkdi<ld

yeßh hq;=h'

ixfYdaê; ;lafiarejla u; f.úh hq;= noaola we;akï th m<uq f.úh hq;= Èkfha isg

.Kkh l< hq;=h'

f.ùï u; fmd,sh udihlg fyda bka fldgilg ishhg tlhs oYu myla fõ'

wud;Hjrhd úiska fmd,S wkqmd;slh fjkiaùï ksfõkhla u.ska m%isoaO l< yelsh'

4'3 ysÕ nÿ ±kaùu iy úfrdaO;d bÈßm;a lsÍu kshñ; Èk noao f.jd fkdue;s nÿ f.jkafkl=g flduidßia ckrd,ajrhd úiska noao

f.jk f,i okajñka ksfõokhla hjkq ,nhs'

nÿ f.jkakd flduidßia ckrd,ajrhd iuÕ tlÕ;djhla we;slrf.k we;akï iy nÿ

f.jkakdg nÿ f.ùu i|yd ld, È.=jla ,nd§ we;akï yer nÿ f.jkakdg ±kaùu

Ndrÿka Èkfha isg Èk 21la .;jQ miqj nÿ meyer yeÍula isÿjQ f,i i<lk w;r tA

i|yd l%shdud¾. .kq ,nhs'

fuu ksfõokh r|jd.ekSfï nÿ i|yd fukau ;=kajeks md¾Yajhl Kh.e;sfhl=f.a

±kaùula u.ska nÿ whlr .ekSu i|ydo ksl=;a lrkq ,nhs'

Draft Version


CA Sri Lanka 155

4'4 foaYSh wdodhï mk; hgf;a whlsÍï l%shdud¾.

nÿ whlr .ekSu i|yd flduidßia ckrd,ajrhd úiska my; l%shdud¾. .kq

,nk w;r wod, jkafka kï tla j.ka;shl i|yka l%shdud¾. j,g jvd jeä .Kklg

wod, l%shdud¾.o .; yelsh' nÿ meyer yßk ,o Èkfha isg j¾I myla w;=<;

l%shdud¾. .; hq;=h'

wêlrKhla bÈßfha kvq mejÍu u.ska nÿ whlr .ekSu'

,shula yryd foam<la w;am;alr.; yel' flduidßia ckrd,ajrhdg mlaIj nÿ

f.jkakd hgf;a we;s ´kEu foam<la iïnkaOfhka f.ùug we;ss m%udKhg ^fmd,sh +

oKavk + whlsÍfï msßjeh& th we;s l< yelsh' flduidßia ckrd,ajrhd úiska ,shu

n,d;aul lsÍu i|yd uydêlrKfha kvqjla f.dkq l< yelsh'

±kaùula Ndrÿka Èkfha isg Èk 30 la we;=,; noao f.ùug wfmdfydi;a jkafka kï

flduidßia ckrd,ajrhd úiska tu foam< u; weialSiss mekúh yelsh'

;ykï lrk ,o foam< ksoyia lsÍug flduidßia ckrd,ajrhdg úfYaIs; fya;=jla

fkdue;s kï yer flduidßia ckrd,ajrhd úiska nÿ whlr .ekSu i|yd ;ykï lrk

,o foam< úls‚h yelsh' úlsŒfuka ,;a uqo,a m%udKfhka m<uqj nÿ whlr .ekSu iy

foam, úlsŒfï úhoï bka wk;=rej ov uqo,ao" fmd,So iy ysÕ nÿo jYfhka wvqlr

.; hq;=h' hï w;sßla;hla fõ kï tu uqo, nÿ f.jkakdg wdmiq ,nd Èh hq;=h'

meyer yßk ,o ;eke;a;d ysÕ nÿ uqo, fkdf.jd ,xldfjka neyerj hdug wdikak

fyda bv we;s kï Y%S ,xldfjka neyerj hdu je<elaùu i| yd wjYH mshjr .kakd

f,i ufyaia;%d;ajrhd u.ska fmd,siam;sjrhd fj; iy wd.uk iy ú.uk md,l fj;

úOdkhla ksl=;a l< yel'

rcfha fomd¾;fïka;=jla" wdh;khla fyda wud;HdxYhla úiska meyer yßkafkl=g

f.ùula lrkafka kï ^jegqma yd fõ;k yer& wÞ, fomd¾;fïka;=jg tu uqo,a m%udKh

ysÕ nÿ fjkqfjka mshùug wod, lr.; yels w;r tA nj tu ;eke;a;dg ±kqï Èh

hq;=h'

hï nÿ f.jkafkl= f.ùula meyer yer we;akï flduidßia ckrd,ajrhd úiska ;=kajk

md¾Yajhl Khlrejl=g tu uqo,a m%udKh f.jk f,i okajd ,sÅ; ±kaùula NdrÈh

yelsh'

nÿ f.jkakd úiska f.úh hq;= nÿ uqo, fkdf.jd isákq we;s njg flduidßia

ckrd,ajrhdg idOdrK fya;= ;sfnk wjia:djl" lsishï ;eke;af;l=f.a j;alï

iqrlaIs; lsÍu i|yd tu j;alï l<ukdlrKh lrkafkl= fj; j;alï iqrlaIs; lsÍfï

Draft Version

CA Sri Lanka 156


ksfhda.hla ksl=;a lrk f,i Èid wêlrKfhka b,a,Sula l< yel'

5' r|jd .ekSfï nÿ

foaYSh wdodhï mkf;a II jk fldgiska r|jd .ekSfï nÿ ms<sn| úêúOdk wdjrKh flf¾'

r|jd .ekSu nÿ ksfhdað;hdZZ hkafkkq woyia jkafka" lrkq ,nk f.ùula i|yd noaola

r|jd .; hq;= hhs mk; hgf;a kshu jk ;eke;af;ls'

zz r|jd .ekSu nÿ ksfhdað;hdZZ hkafkkq woyia jkafka" mk; hgf;a noaola r|jd .; hq;=

f.ùula ,nk fyda tjeks f.ùula ,eîug ysñlï we;s ;eke;af;ls'

fiajd fhdaclhd úiska nÿ r|jd .ekSu'

fiajd kshqla;slhl= úiska ,nk fiajd wdodhu u; f.úh hq;= noao" fiajd fhdaclhd úiska

mdrsY%ñl f.jk fyda ner lrkq ,nk wjia:dfõ§u wvq l, hq;= w;r" tfia wvq l< noao

foaYSh wdodhï fomd¾;fïka;=j fj; fm%aIKh l< hq;=h'

5'1' fiajd fhdaclhl= u; mekfjk kS;suh wjYH;d

flduidßia ckrd,a úiska W'ú'f. nÿ wkqj" kshu lr we;s wkqmd; u; fiajd wdodhï

u; r'.e'nÿ wvq lsÍu' ^tkï W'ú'f. nÿ j.=&

lsishï udihlo wvq l, noao" B<Õ udifha 15 Èk fyda Bg fmr fm%aIKh lsÍu'

lsishï ;lafiare j¾Ihla ;=, fiajd wdodhfuka wvql, noao i|yd r'.e'nÿ iy;slhla"

tu ;lafiare j¾Ih wjidk ù t,fUk wfm%a,a 30 Èk fyda Bg fmr" fiajd kshqla;slhd

fj; ksl=;a lsÍu' fiajd kshqla;slhd fiajh wjika lr we;akï tfia wjika l, Èk

isg Èk 30 la blauùug fmr tlS iy;slh ksl=;a l< hq;=h'

nÿ i|yd hg;a jk ish¨ fiajlhska i|yd wod, f;dr;=re ks¾foaYs; wdlD;Ska j,

mj;ajd .; hq;=h'

fï iïnkaOfhka 2018 wfm%a,a 01 Èke;s wxl 2064$60 orK .eiÜ m;%h fld'

ckrd,ajrhd úiska ksl=;a lr we;'

5'2' m%d:ñl fiajd kshqla;sh

fiajd fhdacl úiska m%d:ñl fiajd kshqla;s m%ldYh ,dN .; hq;=h'

hï ;lafiare j¾Ihla i|yd m%d:ñl fiajd kshqla;s m%ldYhla" fiajd kshqla;slhd úiska

fiajdfhdacl fj; mqrjd Èh hq;=h'

Draft Version


CA Sri Lanka 157

ta u; mokïj W'ú'f. nÿ wod, lr .ksñka nÿ wvq lsÍu fiajd fhdacl úiska l< hq;=h'

m%d:ñl fiajd kshqla;s m%ldYhla ,nd § ke;akï" fiajd fhdacl úiska

W'ú'f.' nÿ pl% wxl 7 Ndú;d l< hq;=h'

5'3' oaú;Shsl fiajd kshqla;sh

tla fiajd kshqla;shla muKla we;s fiajd kshqla;sfhl= yer fiajd kshqla;slhka úiska hï

fiajdfhdaclfhl= fj; m%d:ñl fiajd kshqla;s m%ldYhla Èh hq;=h'

fiajd kshqla;slhl=g ;j;a fiajd kshqla;s wdodhula we;s úsg th m%d:ñl fiajd kshqla;sh

fkdjkafka kï th oaú;shsl fiajd kshqla;shla fõ'

tu fojk fiajd fhdaclhd úiska W'ú'f. nÿ pl% wxl 7 ys i|yka mßÈ ^my; ±lafõ&

nÿ wvq l< hq;=h'

uq udisl fÉ;kh re'50"000 la fyda Bg wvq kï" wvq l< hq;= wkqmd;h 10% ls'

re'50"000 g jeä w;sßla; fiajd wdodhu u; 20% wkqmd;hg nÿ wvq l< hq;=h'

5'4' fiajd fhdacl úiska jd¾Is; m%ldYkh iemhSu

iEu j¾Ihlu wfm%a,a 30 Èk fyda Bg fmr iemhsh hq;=h'

tys my; i|yka úia;r we;=,;a úh hq;=h' iEu fiajd kshqla;slfhl=f.au ku" fiajd

kshqla;s wxlh" cd' ye÷kqïm;a wxlh" m%d:ñl$ oaú;Shsl fiajd kshqla;slhkao hk j."

j¾Ih i|yd fiajd kshqla;s wdodhu" wvqlr .;a noao'

tjka Wmf,aLkhl we;=,;a igyka m%udKh 20 blaujkafka kï B fiajd hgf;a mß.kl

o;a; jYfhka we;=,;a l, hq;=h' 20 g wvq kï ,sÅ;j Èh yel'

6' wdfhdack m%;s,dN u; r|jd .ekSfï nÿ

wdfhdack wdodhu r|jd .ekSfï nÿ wvqlsÍug hg;a fõ' r' .ekSfï nÿ ksfhdað; iy

zzksfhdað;hdZZ jYfhka fomCIhgu wod, jk Í;Ska we;'

wdfhdack wdodhï r'.e' noaog hg;a ksid Bg wod, úêúOdk jgyd .ekSu jeo.;a fõ'

tla tla wdfhdack wdodhï YS¾I hgf;a úfYaI Í;Skaj,g hg;aj mekfjk r'.e'nÿ fõ'

Draft Version

CA Sri Lanka 158


r|jd .ekSfï nÿ j,g wod, úfYaI Í;Ska

ish¨u r'.e' nÿ ksfhdað;hka úiska lsishï udihl§ n|jd .;a nÿ tu le,ekav¾ udih

wjika ù Èk 15 la we;=,; fld' ckrd,a fj; f.úh hq;=h'

lsishï j¾Ihl ud¾;= 31 Èfkka wjika j¾Ih i|yd jd¾Isl m%ldYkhla" my;

f;dr;=re we;=,;a fldg iEu r'.e' nÿ ksfhdaðlhl= úiskaui j¾Ih wjika ù Èk 30

la ;=, fld'c' fj; iemhsh hq;=h'

w& mk; hgf;a r'.e' noaog wod, jk wdldrfha f.ùï'

wd& r'.e' noaog hg;a jQ ;ekje;a;df.a ku" ,smskh iy cd'ye' wxlh'

we& tla tla f.ùu i|yd r|jd .;a noao'

wE& flduidßia ckr,a jrhd úiska kshu lrkq ,nk fjk;a f;dr;=re

• fï iïnkaOfhka ksl=;a lr we;s .eiÜ m;%fhys" r' .e' nÿ wvq fkdl, f.ùï ms<sn|

úia;r iemhsh hq;= nj i|ykah'

mkf;a úê úOdk mßÈ nÿ r|jd .ekSug lsishï r'.e' nÿ ksfhdað;hl= wfmdfydi;a

jqjfyd;a" wod< noao kshñ; Èkg fmr f.ùug nef|hs'

tfia r'.e' noao wvq lr ke;s úgl r'.e' nÿ ksfhdað; fyda f.ùu ,nkakd úiska wod,

noao fld'c' fj; f.úh hq;=h' tfia f.jQ noao kshñ; r'.e' nÿ f.ùula f,i ie,fla'

ta i|yd nÿ ner fyda wjdikd;aul r'.e' nÿ f,i fyda ie,fla'

7' fiajd .dia;= iy fldka;%d;a f.ùï u;'

Y%S ,xldfõ m%Njhlska jk fiajd wdodhula u; f.jkakd fiajd kshqla;sfhl= fkdjk

jdisl ;eke;af;l= jk úg uilg re' 50"000$- la blaujk fiajd f.ùula lrkafka kï

5] l wkqm%udKhl r|jd.ekSfï noaola wvql< hq;=h' fuh wjidk noaola fkdjk w;r

Tyqf.a wdodhï nÿ ne|shdj .Kkh lsÍfï§ wod, nÿ wkqmd; wod, lr.; hq;= w;r

r|jd.ekSfï noao nÿ nerla f,i wvqlr .; yel'

kS;sh wkqj fiajd .dia;= hkafkka fjf<|fmd, w.hhka u; mokï jQ ;eke;af;l=

f.a jHdmdrhla u.ska ,nd fok ,o fiajdjkag idOdrK f,i wdfrdamKh l< yels

m%udKhla woyia jk w;r fmd,shla" l=,shla fyda rdcH Nd.hla we;=,;a fkdfõ'

r|jd.ekSfï noao" my; f.ùï j,g wÞ, fkdfõ'

− jHdmdrhla fkdlrk mqoa.,fhl= úiska lrkq ,nk f.ùï;

− 9 jk j.ka;sh hgf;a y÷kd.kq ,enQ nÿ ksoyia f.ùï m%udKhla

− wd¾Ól fiajd .dia;= whlrkq ,eìh yels f.ùula njg iy;sl lrñka m%;s.%dyl

;eke;a;d úiska iy;slhla bÈßm;a lrkq ,nk ksYaÑ;j i|yka .dia;= f.ùula

Draft Version


CA Sri Lanka 159

f.ùula hkq tla ;eke;af;l= úiska fjk;a hï ;eke;af;l= u; ´ku wdldrhlska

jákdlula fyda m%;s,dNhla mjrd§u woyia jk w;r(

w& tla ;eke;af;l= úiska fjk;a hï ;eke;af;l=g j;alula fyda uqo,a mjrd§u iy hï

;eke;af;l= úiska tla ;eke;af;l=g j.lSula mjrd§u

wd& hï j;alula f.dvke.+ úg fjk;a ;eke;af;l=g tlS whs;sh i;=jk whqßka hï

;eke;af;l= úiska hï j;alula f.dvke.Su fyda hï ;eke;af;l= úiska fjk;a

;eke;af;l= mshúh hq;= nerlula wvqlsÍu

we& hï ;eke;af;l= úiska fjk;a hï ;eke;af;l=g fiajd iemhSu

wE& tla ;eke;af;l= i;= j;alula fyda uqo,a fjk;a hï ;eke;af;l=f.a Ndú;h i|yd

,nd §u fyda tjeks j;alula fyda uqo,la Ndú;d lsÍu i|yd fjk;a ;eke;af;l=g wjir

§u we;=,;a fõ'

my; i|yka fiajdjka r|jd.ekSfï noaog hg;a fõ'

− b.ekaùu" foaYk meje;aùu" úNd.hla meje;aùu" mÍlaId lsÍu" ksÍlaIKh lsÍu

− jdisl rlaIK wf,ú ksfhdað;fhl=g fyda ;e/õ wkqksfhdað;fhl=g fldñia uqo,la

fyda fn%dal¾ .dia;=jla f.ùu

− fgkav¾ fyda ñ, kshu lsÍu u.ska fldka;%d;a;= mokñka hï NdKavhla iemhSug

wod,j

− fr.=,dis u.ska ;yjqre lrkq ,enQ fjk;a f.ùï

flduidßia ckrd,a úiska 2018 wfm%a,a m<uq Èkfha wxl 2064$51 orK .eiÜ ksfõokh wkqj

my; fiajdjkao olajd we;'

iajdêk fiajdjla f,i ffjoH" bxðfkare" .Kldêldß" kS;s{" uDÿldx. ixj¾Okh

lrkakka" m¾fhaIlhka" úoHd{hka jeks jD;a;Skays ksoyia fiajd imhkakka f,i imhk

,o hï fiajdjla fyda fjk;a hï tA yd iudk fiajdjka

.súiqula hgf;a fyda .súiqula fkdue;sj imhk bÈlsÍï iïnkaO fiajdjka" wdrlaIl

fiajdjka" ikSmdrlaIl fiajd" hï wdldrhl WmfoaYk fiajd" W;aij wjia:d ixúOdkh"

lEu îu ix.%y lghq;=" fudaia;r ks¾udK" we÷ï ieliSu" ixpdrl ud¾f.damfoaYk"

úfkdaÞiajdoh" ksfhdað; ld¾hhka fyda tA yd iïnkaO lghq;=

hï l<ukdlrK fiajdjla

ksoyia fiajd imhkafkl= f,i i<ikakd jQ hï wdldrhl jD;a;Sh fiajd f.ùu fyda

fjka lsÍu Y%S ,xldfõ m%Njhlska isÿ lf<a kï ks¾jdisl ;eke;af;l=g lrkq ,nk

f.ùu r|jd.ekSfï noaog hg;a fõ'

Draft Version

CA Sri Lanka 160


8' ròjd.ekSfï nÿ j,g wod, fiiq lreKq

8'1 ròjd .ekSfï nÿ l%uh hgf;a wkql+,;d wjYH;djhka

ròjd .ekSfï nÿ ksfhdað;hl=f.a m%Odk wkql+,;d wjYH;djhka my; oelafõ'

• foaYSh wdodhï mk;a úêúOdk hgf;a rojd.ekSfï nÿ j,g hg;a f.ùï y`ÿkd .ekSu'

• f.ùï lsÍfïoS fyda ner lsÍfïoS foaYSh wdodhï mkf;a m,uq f,aLKfha 10 jk LdKavfha oelafjk nÿ wkqmd; u; nÿ ròjd.ekSu yd tfia ròjd .;a nÿ B,. udifha 15 jeksodg fmr foaYSh wdodhï fomd¾;fïka;=jg fmaIKh lsÍu'

• ròjd .ekSug hg;a jkakdg udisl ròjd .ekSfï nÿ wvq lsÍfï iy;slhla B,`. udifha 30 jeksodg fmr ,ndoSu' fuh kshñ; wdlD;sfha úh hq;= w;r tys Tyqg lrk ,o f.ùfï jákdlu" ròjd.;a nÿ m%udKh udislj fmkaúh hq;=h'

• ròjd.ekSfï nÿ wvq lsÍfï iy;sl ksl=;a lsÍug bv ie,fik f,i f.ùï ms<snò ksis jd¾;d ;nd .ekSu yd jd¾Isl m%ldYKh wod, Wmf,aLKo iu. ms<sfh, lsÍu'

• ;lafiare j¾Ihla ksuù t,fUk wfm%a,a 30 jeksodg fmr jd¾Isl m%ldYhla wod, Wmf,aLKo iu. foaYSh wdodhï fomd¾;fïka;=jg NdroSu'

8'2 wjidk ròjd.ekSfï y`ÿkd .ekSu

foaYSh wdodhï mk; wkqj my; wjia:dj, wvqlrk ròjd.ekSfï nÿ wjidk rojd .ekSfï nÿ (Final withoolding tax) f,i i,lk w;r tajd iòyd nÿ ner ysñ fkdfõ'

• jdisl iud.ula úiska udisl ;eke;af;l=g f.jk ,dNdxY

• jdisl ;ks mqoa.,fhl=g fyda mqKH wdh;khlg f.jk fyda Tjqka úiska bmhq njg i,lk fmd,S ^fcHIaG mqrjeisfhl= ,enq nÿ iyk ysñ fmd,S wdodhï yer&

• f,d;/hs" iqÿ" TÜgq jHdmdrhla lrf.k hdfïoS ,o ,eîï yer f,d;/hs" iqÿ" TÜgq Èkqï uqo,a f.ùï

• Y%S ,xldfõ iaÓr wdh;khka yryd Wmhk ,eîï yer ks¾jdisl ;eke;a;kag lrk f.ùï

8'3 wjidkd;aul fkdjk ròjd.ekSfï nÿ iòyd ysñ nÿ ner meyeÈ,s lsÍu

wjidk ròjd .ekSfï nÿ f,i fkdi,lk ròjd .ekSfï nÿ ioyd nÿ ner ysñfõ' ròjd.ekSug hg;a jkakdg f.ùu Woa.; jq j¾Ih iòyd f.jq njg i,lk rojd.;a nÿ m%udKhg iudk nÿ nrla ,nd .; yel'

Draft Version


CA Sri Lanka 161

noaog hg;a iEu ;eke;af;l=u iEu ;lafiare j¾Ihlu wjidk Èk isg udi wgla

we;=,; wdodhï nÿ jd¾;djla iemhsh hq;=h'

hï ;lafiare j¾Ihlg wÞ,j wdÞhï nÿ jd¾;djla iemhSug j.lSula we;s

iEu ;eke;af;l=u flduidßia ckrd,ajrhd hgf;a tu ld¾hh i|yd ,shdmÈxÑ

úh hq;=h^±kgu;a ,shdmÈxÑ ù fkdue;s kï mu‚&.

foaYSh wdodhï fomd¾;fïka;=j úiska meyer yßk ,o ;lafiare" fmr ;lafiare"

ixfYdaê; ;lafiare fyda w;sf¾l ;lafiare ksl=;a lrkq ,nhs' ixfYdaê; fyda

w;sf¾l ;lafiare ksl=;a lsÍfï§ ld, lvbu ie<ls,a,g .; hq;=h'

mßmd,k iudf,dapkh i|yd lrkq ,nk b,a,Su ;lafiare ±kaùfï i|yka Èk isg

Èk 30 la we;=,; f.dkql< hq;=h'

nÿ f.ùu ld¾;= mokñka l< hq;= w;r tA i|yd iajhx ;lafiare nÿ f.ùï

jd¾;djla iemhsh hq;=h'

ld¾;=uh f.ùï iy wfkl=;a nÿ f.ùï j,g wÞ, m%udohka oKavk iy fmd,S

whlsÍug hg;a fõ'

foaYSh wdodhï fomd¾;fïka;=j úiska meyer yßk ,o nÿ whlr .ekSu i|yd

nÿ whlsÍfï l%shdud¾. tllg jvd jeä .Kkla jqjo l%shd;aul l< yelsh'

fiajd kshqla;s wdodhu" wdfhdack wdodhï" úfYAIs; jQ fiajd wdÞhï u; r|jd.ekSfï

noao wÞ, fõ' úfYAIfhka i|yka lr we;s r|jd.ekSfï nÿ f.ùï wjidk nÿ f.ùï

f,i ie<fla'

mßÉfþo i

drdx

Yh

Draft Version

CA Sri Lanka 162


1. mqoa.,fhl= úiska wdodhï nÿ jd¾;djla iemhSu fkdl< hq;= jkafka l=uk fldkafoais

hgf;ao?

2. is,ajd uy;d ;lafiare j¾I 2018$2019 g wÞ, ;u wdodhï nÿ jd¾;dj 2019 uehs 15

jk Èk Ndr fok ,È' by; ;lafiare j¾Ihg wÞ,j iyldr flduidßiajrhdg

ixfYdaê; ;lafiare ksl=;a lsÍu i|yd ,nd § we;s wjika Èkh l=ulao?

3. my; i|yka lreKq w;=ßka mßmd,k iudf,dapkhla i|yd lrkq ,nk b,a,Sulg wÞ,

fldkafoaishla fkdjkafka l=ulao?

w& nÿ f.jkakd fj; ;SrKh ±kqï § Èk 30 la we;=,; b,a,Su fhduq lsÍu.

wd& jd¾;dj imhd fkdue;s wjia:djl" b,a,Su iuÕ nÿ jd¾;dj f.dkq lsÍu.

we& b,a,Sug wÞ, fya;= ieflúka i|yka lsÍu.

wE& ;lafiarejg wÞ, noao iïmQ¾Kfhkau f.ùu.

4' foaYSh wdÞhï fomd¾;fïka;=jg ;=kajk md¾Yj fj;ska meyer yßk ,o nÿ whlr.;

yelsh' fuu ;;ajhg we;=,;a fkdjk ;=kajk md¾Yjh y÷kd.kak'

w& nÿ meyeryßk ;eke;af;l=f.a Kh.e;sfhl=

wd& nÿ meyeryßk ;eke;af;l=f.a ;ekam;= mj;ajdf.k hkq ,nk nexl=jla

we& nÿ meyeryßk ;eke;af;l=f.a fiajdfhdaPl

wE& nÿ meyeryßk ;eke;af;l=f.a mshd

m%%.

;s m

Íl

aIK

h

Draft Version


CA Sri Lanka 163

1. fiajd kshqla;s wdodhu u; Wmhk úg f.ùfï nÿ (PAYE) l%uh hgf;a nÿ f.jkq

,enQ fiajd kshqla;slfhl=

2. 2021 uehs 14 jk Èk

3. wE& ;lafiarejg wÞ, noao iïmQ¾Kfhkau f.ùu

4. wE& nÿ meyeryßk ;eke;af;l=f.a mshd

m%.

;s m

Íl

aIK

h i

|y

d ms<s;

=re

Draft Version

CA Sri Lanka 164


Draft Version

165

mßÉfþ

oh08

±kqï ixrplh

8' fjk;a ;eke;a;ka iy tallhka noaog hg;a lsÍu 8'1 mqoa., uKav, 8'1'1 my; jpk j,g nÿ i|yd wod< ks¾jpk i|yka lrkak'

mqoa., uKav," mqKH ld¾hh" mqKHdh;khla'

8'1'2 mqKHdh;k iy rdcH fkdjk ixúOdk u; wodhï nÿ ne¢hdj meyeos,s lsrSu'

8'1'3 mqKHdh;khl iy rdcH fkdjk ixúOdkhl wdodhï nÿ neÈhdj ;lafiare lrkak'

8'1'4 yjq,a jHdmdrhl nÿ whjk wdodhu .Kkh lsrsu" yjq,a jHdmdrhl wdodhu yjq,alrejka w;r fn§u" ta u; yjq,a jHdmdrh úiska r|jd .; hq;= noao iy yjq,a lrejkaf.a nÿ ne¢hdj .Kkh lrkak'

8'2 Ndrlrejka" fmd,au#lrejka iy ,enqïlrejka

8'2'1 Ndrlrejl=" fmd,au#lrejka" Ndr.ekqï lrejl= hk moj, wÒh meyeos,s lsrSu'

8'2'2 tlS ;eke;a;kaf.a wdodhï nÿ ne¢hdj ;lafiare lsrSu'

fjk;a ;eke;a;ka

iy tallhka noaog

hg;a lsÍu

Draft Version

CA Sri Lanka 166

BL7 | mßÉfþoh 8 : fjk;a ;eke;a;ka iy tallhka noaog hg;a lsÍu

1' mqoa., uKav,

1'1' foaYSh wdodhï mk; wkqj w¾: ksrEmk

mqoa., uKav,(- hkafkka woyialrkafka" Y%S ,xldfõ fyda fjk;a hï ia:dkhl msysgqjk ,o

iud.ula" yjq,a jHdmdrhla" Ndrhla fyda fjk;a mqoa., uKav,hla woyia fõ'

mqKHdh;khla hkq(- mqKH ld¾hhla i|yd muKla msysgjq fyda yqfola mqKH ldrahhla

lrf.k hdfuys kshq;= hï Ndrhl Ndrlrejl= fyda Ndrlrejka fyda ixia:djla fyda

ixia:d.; fkdl, mqoa., uKav,hls'

mqKH ld¾hh hkq(- my; ±lafjk hï ld¾h j¾.hl" Y%S ,xldfõ fyda bka msg;

uyck;djf.a fyda uyck;djf.ka hï fldgil g fyda hym; i|yd jq ld¾hhlaa fõ'

o¾ø;dj ms<sn| iyk ie,iSu'

jHdmdßl wruqKq i|yd msysgjk ,o hï wdh;khla u.ska fyda iud.ï mk; hgf;a

msysgqjk ,o hï wdh;khla u.ska yer wOHdmkh fyda ±kqu ÈhqKq lsÍu'

mßirh wdrCId lsÍu i|yd jq l%shdldrlï mßir ys;ldó l%shdldrlï'

wd.u ÈhKq lsÍu fyda wd.ñl pdß;% yd ms<sfj;a mj;ajdf.k hdu fyda mqckSh ia:dkhla

mßmd,kh lsÍu'

by; jq jra. w;rska lsisjlg wh;a fkdjkakd jq" ck;djg m%fhdackj;a jk fjk;a hï

ld¾hhla'


1. mqoa., uKav, 8'1'1" 8'1'2" 8'1'3" 8'1'4

2. Ndrlrejka" fmd,au#lrejka" Ndr.ekqïlrejka 8'2'1" 8'2'2

Draft Version


CA Sri Lanka 167

1'2' wdodhï noaog hg;a ùu yd wdodhï nÿ ne¢hdj .Kkh lsÍu

1'2'1 mqKHdh;khla

mqKHdh;khla mk; hgf;a ;eke;a;l= f,i ie,flk w;r" wdodhï noafoka ksoyia

fkdjk" ,eîï" ,dN fyda wdodhï u; noaog nef|a' ixia:d.; uKav,hlao" mkf;a 195

j.ka;sfha ks¾jpkhg wkqj" mqKHdh;khla ùug yels jqj;a tjeks mqKHh;khlg

iud.ï j,g wod, jk úêúOdk n,fkdmeje;afõ'

m,uq Wmf,aLkfha 6 fjks whs;uh hgf;a" mqKHdh;khlg wod< nÿ wkqmd;h 14] la

fõ' tfy;a wdfhdack j;alï Wm,íê ùu u; ,dN nÿ jkafka 10] wkqmd;hgh'

1'2'1'1 mqKHdh;khl ;lafiarejk wdodhu

my; whs;uhla bj;a fldg ;lafiare jk wdodhu .Kkh l, hq;=h'

w& r|jd .ekSï noao wjidkd;aul f.ùï

mkf;a 88^1& (b) (ii) j.ka;sh wkqj" mqKHdh;khla fj; W;amdok jq fmd<S wdodhula

u; 5] l r'.e' noaola wvq lr we;s úgl" th wjidk r|jd .ekSfï nÿ j,g hg;a

jQ wdodhula fï ie,lsh hq;=h'

wd& nÿ ksoyia lsÍï

− mkf;a 3 Wmf,aLkfha ^t& hgf;a olajd we;s mßÈ" mqKHdh;khlg W;amdokh

jk fmd<S wdodhula" iïmq¾Kfhkau tu wdh;k úiska kv;a;= lrk ksjdihl

isák <uhskag" jeäysáhkag" wdndê;hkag /ljrKh ie,iSfï wruqKska fhduq

lrk njg flduidßia ckrd,ajrhd iEySulg m;a fõ kï tu fmd,S wdodhu nÿ

ksoyia fõ'

− 1815 ud¾;= 2 g fmr rdclSh fyda fjk;a m%Odkhla u.ska mqKHdh;khla úiska

md,kh lrk fmdÿ mQckSh ia:dkhlg ;E.s l, foam,lska ,efnk ,dN yd

wdodhï nÿ ksoyia jkjd" ta m%qøkh lrkq ,enq ld¾hh i|ydu fhdod .kafka kï'

1'2'1'2 mqKHdh;khl nÿ jk wdodhu

mqKHdh;khla" wkqu; mqKHdh;khla jkafka kï iy th rdcH fkdjk ixúOdkhla

f,i fkdie,flkafka kï thg ,efnk iïudoï iy ;Hd. ,eîï noaog hg;a fkdfõ'

Draft Version

CA Sri Lanka 168


nÿ whjk wdodhu .Kkfha§ re'500'000 l nÿ iykh mqKHdh;khlg ysñs ke;'

mqKHdh;khla" zz;eke;af;laZZ hk ks¾jpkhg we;=,;a fyhska ;eke;a;l=g wod<

iqÿiqlï ,nk f.ùï wvq lsÍug mqKHdh;khl ysñlu ,efí'

1'2'2' rdcH fkdjk ixúOdk(-

mkf;a 195 j.ka;sh hgf;a zzrdcH fkdjk ixúOdkhlaZZ hkq(- ixia:d.; l< fyda fkdl<

rdcH fkdjk iajNdjfhka hq;a" iafõÉPd mokula u; tla ;eke;af;la fyda ;eke;a;ka

lKavdhula úiska msysgqjkq ,enqjd jq o"

w& ÿmam;a yd wirK whg" frda.S whg" wkd: orejkag" jekaoUqjkag" fh!jk yd <uhskago

udkqISh iyk ie,iSu i|yd fyda'

wd& idudkHfhka wjYH;d we;s mqoa.,hkag iyk ie,iSu i|yd" we;s lrkq ,enq ixúOdkhla

fyda ix.uhla" rdcH fkdjk ixúOdkhla njg flduidßia ckrd,a jrhd ksYaph lrk

,o tfy;a wkqu; mqKHdh;khla fkdjk ixúOdkhls'

1'2'2'1 wdodhï noaog we;s ne¢hdj

rdcH fkdjk ixúOdkhla zz;eke;a;dZZ hk w¾: ksrEmkhg we;=,;a fõ' idudkHfhka

,dN bmhSu wruqKq fkdlrk w;r fj<| fyda jHdmdr lghq;a;l ksr; fkdfõ'

tfia jqjo wdfhdack wdodhï ;sìh yelsh' fmd<S" ,dNdxY wdÈfhka wdodhula fõ kï"

idudkH mßÈ noaog nef|a'

mqøkhka" mß;Hd." odhl uqo,a fyda fjk;a wdldrhl ,eîï u; noaog hg;a fõ'

1'2'2'2 nÿ wkqmd;h

m%odkhka" mß;Hd." odhl uqo,a fyda fjk;a wdldrhl ,eîï u; 3] la wdodhu f,i

i,lk w;r ta u; 28] wkqmd;hg nÿ wh fõ'

m%odk yd mß;Hd. fkdjk fjk;a nÿ whjk wdodhula" we;s iy mqkH ld¾h wruqKla

iys; rdcH fkdjk ixúOdkhla jk úg ta wdodhu 14] wkqmd;hg nÿ fõ' tfia ke;skï

tajd 28] ne.ska noaog hg;a fõ'

r'.e'nÿ 5] wvq lr ,enqKq fmd<S wdodhula fõ kï th wjdikd;aul r'.e' f.ùula

f,i i,lkq ,efí'

wdfhdack Wm,ìêh u; ,dN we;akï 10] wkqmd;hg nÿ fõ'

Draft Version


CA Sri Lanka 169

1'2'2'3' flduidßia ckrd,a úiska noao wvq lsÍu fyda bj;a lsÍu

lsishï rdcH fkdjk ixúOdkhka ;lafiare j¾Ihl§ my; lghq;= j, kshe,S we;s njg

flduidrsia ckrd,a jrhd iEySulg m;ajkafka ku tu rdcH fkdjk ixúOdkh úiska f.úh

hq;= noao wvq lsÍug fyda bj;a lsÍu flduidßia ckrd,ajrhd úiska l, yel'

w& rch jsiska mqkre;a:dmk fyda há;, myiqlï ie,iSfï fyda Ôjfkdamdh ie,iSfï

ld¾h i|yd y÷kd .;a m%foaYhl wj;eka jQ mqoa.,hkag tu lghq;= ie,iSu'

wd& hï wdmodjl iajNdjh yd nrm;,;u iy ta u; ,nd Èh hq;= iykj, jeo.;alu

ie,ls,a,g f.k weu;sjrhd úiska wkqu; lrk tjka l%shdjla ksr; ùu'

flduidßiajrhdg hï rdcH fkdjk ixúOdkhl nÿ wvq lsÍu fyda bj;a lsÍu wjia:dfõ

ish¿ lreKq wkqj idOdrK yd hqla;s iy.; nj fmkS hk úg tfia l, yel'

1'3 yjq,a jHdmdrhla nÿ jk wdodhu .Kkh lsÍu yjq,a jHdmdrhla “wiaÓ;ajh” hk w¾: ksrEmKhg we;=<;a jk w;r wiaÓ;a;ajhla

nÿ mrud¾:hla ;eke;af;l= f,i ie,fla' yjq,alrejka 20 fofkl=g jvd jeäjk yjq,a

jHdmdrhla iud.ula f,i i<lkq ,nhs'

1'3'1 yjq,a jHdmdrhla i|yd wod, jk úfYaI úêúOdk mkf;a 53"54"55 iy 56 j.ka;s j,

we;=<;a fõ' yjq,a jHdmdrhla ;eke;af;l= f,i ie<flk Leúka ;eke;af;l=f.a wdodhu" ,eîï fyda

,dN ;SrKh lsÍug wod, jk úê úOdk yjq,a jHdmdrhlgo wod, fõ'

;lafiare j¾Ihla i|yd yjq,a jHdmdrhl wdodhu jkqfha mkf;a 6 iy 7 jk j.ka;s

wkqj .Kkh l< jHdmdr fyda wdfhdack j,ska ,enQ wdodhu fõ'

1'3'2 yjq,a jHdmdrhl wdodhu " ,eîï fyda ,dN ;SrKh lsÍu yjq,alrejka fmdÿfõ Wmhk ,o uqo,a iy fmdÿfõ orKqq ,nk úhoï yjq,alrejka

fkdj yjq,a jHdmdrh úiska Wmhk ,o uqo,a fyda yjq,a jHdmdrh úiska orK úhoula

f,i ie<lsh hq;=h'

yjq,a jHdmdrhl iEu jHdmdr l%shdldrlulau ;ks yjq,a jHdmdrhl l%shdldrula f,i

ie<lsh hq;=h'

Draft Version

CA Sri Lanka 170


yjq,alrejka úiska fmdÿfõ whs;sh orkq ,nk j;alï iy nerlï yjq,alrejka úiska

fkdj yjq,a jHdmdrh úiska whs;sh ork j;alï fyda j.lSï f,i ie<lsh hq;=h'

^w& j;alï iïnkaOfhka jk úg yjq,alrejka úiska tu j;alï j, whs;sh ±Íu

wdrïN jk wjia:dfõ w;am;a lr.;a j;alula f,i ie<lsh hq;=h'

^wd& nerlï iïnkaOfhka jk úg yjq,alrejka úiska tu nerlï ±Íu wdrïN l<

wjia:dfõ § ork ,o nerlï f,i ie<lsh hq;=h'

yjq,a jHdmdrh iy yjq,alrejka w;r we;s iïnkaO;djhka ms,s.; hq;= w;r

yjq,alrejkaf.a fldgi ;SrKh lsÍfï§ my; oE ie<ls,a,g .; hq;=h'

^w& yjq,alrejl= úiska yjq,a jHdmdrh fj; ,ndfok ,o Kh uqo,a iy tA

iïnkaOfhka f.jk ,o fmd,sh'

^wd& yjq,alrejl= úiska yjq,a jHdmdrh fj; imhk ,o fiajdjla ^fiajd kshqla;sho

we;=<;aj& iy tA iïnkaOfhka f.úh hq;= hï fiajd .dia;=jla fyda fiajd

kshqla;s wdodhu

yjq,alrejkaf.a jegqma" m%d.aOkh u; fmd,sh fyda fjk;a m%;s,dN wvqlsÍug bv fkdfoa.

“yjq,alrejkaf.a fldgi” yjq,a jHdmdrfha hï wdodhula iïnkaOj yjq,a jHdmdr .súiqu

wkqj yjq,alrejka olajk we,au u; ;SrKh fõ'

1'3'3 yjq,a jHdmdrhl w,dNh

hï ;lafiare j¾Ihl yjq,a jHdmdrhlg Woa.; jk w,dNh yjq,a jHdmdrfha

jHdmdrhkaf.a iy wdfhdackfhka ,o w,dNhla úh hq;=h.

wdfhdack j;alula neyer lsÍfuka ,o m%d.aOk w,dNhla we;akï th fjk;a wdfhdack

j;alula neyer lsÍfï ,dNfhka wvq fkdl, hq;=h'

yjq,a jHdmdrhl w,dNhla we;s úg th yjq,alrejkag ,dN fnÞ .ekSfï wkqmd;h u;

fnÞyeßh hq;=h'

1'3'4 yjq,a jHdmdrhl wdodhï nÿ f.ùu

yjq,a jHdmdrhla tys nÿ whl< yels wdodhu u; nÿ f.úh hq;= ke;' tA ksid yjq,a

jHdmdrhla r|jd.ekSfï nÿ nerlg ysñlï fkd,nhs' flfia fj;;a, yjq,a jHdmdrhl

wdfhdack j;alï neyer lsÍfuka ,o ,dN 10] l noaolg hg;a fõ'

yjq,a jHdmdrhla wdodhï nÿ f.úh hq;= ke;s jqj;a yjq,alrejkag ,dN fldgia

fnÞyeÍfï§ r|jd.ekSfï nÿ ksfhdað;fhl= f,i lghq;= l< hq;=h' yjq,a jHdmdrhla

,dN fnÞyeÍfï§ 8] l r|jd.ekSfï noaola wvql< hq;=h'

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CA Sri Lanka 171

yjq,a jHdmdrhl m%uqL yjq,alre fyda tu yjq,alre ,xldfõ fkdue;s kï Y%S ,xldfõ

isák hï ksfhdað;fhl= tu r|jd.ekSfï noao r|jd.; hq;=h'

f.jQ nÿ yd f.jQ úfoaY wdodhï noao yjq,a jHdmdrh úiska f.jQ noaola f,i ie,flk

w;r tla tla yjq,alref.a fldgig wkqmd;slj yjq,alrejka w;r fnÞyeßh hq;=h'

yjq,a jHdmdrh úiska yjq,alrejka fj; fnÞyßk wjia:dj yjq,alrejkag th Woa.;

jQ wjia:dj f,i ie<fla'

yjq,a jHdmdrhla úiska hï f.ùula fjk;a ;eke;af;l=g f.ùfï§ th r|jd.ekSfï

noaog hg;a fõ' foaYSh wdodhï mk; wkqj r|jd.ekSfï nÿ wvql< hq;=h'

1'3'5 wdfhdack j;alï Wm,íê lsÍfuka ,o ,dN

yjq,a jHdmdrhl nÿ whjk wdodhu .Kkh lsÍfï § wdfhdack j;alï Wm,íê lsÍu u.ska

,efnk ,eîï we;=,;aj we;akï tA i|yd yjq,a jHdmdrh úiska 10] ne.ska nÿ f.úh hq;=h'

1'3'6 yjq,alrejka úiska nÿ f.ùu

yjq,alrejka úiska mqoa.,hka f,i Tjqkaf.a ,dN fldgi iy fjk;a wdodhï u; nÿ

f.úh hq;=h'

fuu ,dN fldgi ;=, jegqma" fiajd .dia;= fyda yjq,alrejkag f.jk fjk;a m%;s,dN

iy hï fmd,shla Tyqg f.jd we;akï Tyq yjq,a jHdmdrhg ÿka Kh uqo, u; nÿ f.úh

hq;=h'

yjq,a jHdmdrhl fyda yjq,a jHdmdr lSmhl yjq,alrejl= jk úg lsishï ;lafiare

j¾Ihl Tyqf.a wdodhu .Kkh lsÍfï§ hï yjq,a jHdmdrhl ,dN fldgi wdodhug

we;=<;a l< hq;= w;r yjq,alref.a w,dNh wvqlrkq ,eìh hq;=h' th yjq,a jHdmdrfha

wod, j¾Ifhka wvq flf¾' yjq,a jHdmdr ;lafiare j¾Ih hkq yjq,alref.a ;lafiare

j¾Ifha wka;su Èkfhka fyda yjq,alref.a ;lafiare j¾Ih ;=,§ wjika jk yjq,a

jHdmdrfha ;lafiare j¾Ih fõ'

yjq,a jHdmdrh úiska f.jk ,o r|jd.ekSfï nÿ u; nÿ ner yjq,alrejkag ,nd

.ekSug yelshdj we;'

1'3'7 yjq,alrejka fjkia ùu - yjq,a jHdmdrfha md¾Yjfhka

hï yjq,a jHdmdrhl wju jYfhka j¾;udk yjq,alrejka w;=ßka fofofkl=gj;a ;j

ÿrg;a yjq,a jHdmdrh iuÕ isáh§ b;sß yjq,alrejka fjkia jk wjia:djl§ tu yjq,a

Draft Version

CA Sri Lanka 172


jHdmdrh fjkia ùug fmr iy miqj hk wjia:d fofla§u tu yjq,a jHdmdrh tlu

wiaÓ;ajhla f,i i<lkq ,eìh hq;=h'

yjq,alrejka fjkiaùu jk wjia:djl j;alï udrejkafka kï th hï wdiaÓ;ajhl

j;alï j, whs;sh yjq,a jHdmdrhg udre lsÍula f,i i<lkq ,efí' fuys§ yqjudre

lrk Èkg j;alï j, fj<|fmd, w.hg j;alï mjrd ÿka f,ig i<lkq ,nk w;r

tu w.hu kj yjq,a jHdmdrh w;a lr .;a j;alï j, msßjeh f,i i,lhs'

1'3'8 yjq,alrejka fjkia ùu - yjq,alrejkaf.a md¾Yjfhka

yjq,a jHdmdrhl yjq,alrejl=f.a iïnkaO;d neyer lsÍu u; ,efnk ,eîï" yjq,a

jHdmdrfhka ,;a wodhula f,i i<lkq ,eìh hq;= w;r tu ,eîï yjq,a jHdmdrfha;a

yjq,alre ,nk wdÞhu .Kkh lsÍfï§;a we;=<;a lrkq ,eìh hq;=h'

th m%;sIaGdj" msßjeh iy j;alï neyer lsÍfuka ,efnk ,eîï .Kkh lsÍug wod,

jk úê úOdk u; .Kkh l< hq;=h'

yjq,a jHdmdrhl yjq,alrejkaf.a idudðl;aj iïnkaO;djkaf.a ,eîï .Kkh lsrSfïoS

msrsjeh ie<ls,a,g .; hq;=h' msßjehg yjq,alref.a wdodhu .Kkh lsÍfï§ we;=<;a

lrk ,o uqo,a m%udKhka iy yjq,a jHdmdrh úiska Wmhk ,o noafoka ksoyia uqo,a

m%udK iy wjidk r|jd.ekSfï f.ùï j, tu uqo,a fyda f.ùï Wmhk ,o wjia:dfõ

yjq,alref.a fldgi f,i ie<ls,a,g .; hq;=h'

2' Ndrlrejka" fmd,au#lrejka iy Ndr ,enqïlrejka

2'1' w¾Ò ksrEmK $ f;areu

fmd,au#lrejka hkq ñh.sh mqoa.,hl=f.a nqo,h mßmd,kh lsÍug ñh.sh ;eke;a;df.a

wjidk leu;s m;%h wkqj m;ajk ;eke;a;dh' wêlrKh úiska ta i|yd Tyqg fm%dfíá

n,m;%hla fok w;r nqo,fha wdodhu u; nÿ f.ùï Tyq u; mejf¾'

Ndrlrejl= hkq(-

y÷kd.;a mqoa., msßilf.a m%;s,dNh msKsi fyda hï wruqKla Wfoid úYajdih u;

j;alï md,kh lrk ;ks mqoa.,fhl= fyda ixia:dms; wdh;khls'

w& hï j;alï ;ksj fyda fjk;a mqoa.,hka fyda ixia:dms; uKav, fyda iuÕ orkq ,nk

fyda tfia orkq fkd,nk fyda"

wd& fm!oa.,sl l%shd u.ska" wka;su leu;s m;%hla u.ska fyda Widú ksfhda.hka fyda

m%ldYkhka u.ska fyda kS;sh l%shd;aul ùfuka tu mqoa.,hd fyda ixia:dms; uKav,h

tfia m;a ùug fyda ixhq;aj ùug mq¿jk'

Draft Version


CA Sri Lanka 173

we& ;jo my; i|yka who Bg wh;a fõ'

I. fmd,au#lre" woañksia;%dislre" WmfoaYl fyda foam, wdrCIlhl='

II. wEjrlrejl=" Ndr .ekqïlrejl=" nxfldf,d;a njl§ Ndrlrejl= fyda

wêlrKuh l<ukdlrejl='

III. m%fhdack M,hlg fyda fjk;a iSñ; iïnkaO;djhlg hg;aj j;alï

mßmd,kh fyda md,kh we;s whl='

IV. ÿn, njg m;a mqoa.,hl=f.a j;alu l<ukdlrKh lrk whl='

V. fm!oa.,sl mokula fyda tjeks fjk;a hï jevms<sfj,la hgf;a j;alï

l<ukdlrKh lrkakl='

Ndr ,enqïlrejl= hkq (- Y%S ,xldfõ j;alulg wod<j"

w& iud.ula fjk;a wiaÒ;ajhl wEjrlrejl="

wd& wêlrKfhka msg; fyda wêlrKfhka m;al< Ndr .eKqïlrejl='

we& nqkaj;a nfõ Ndrlrejl='

wE& ika;lfha isák Wlia yssushl='

b& ñg .sh mqoa.,hl=f.a nqo,fha fmd,au#lre" woañksialdÈlre fyda Wreulrejl='

B& ÿn, njg m;a mqoa.,hl=f.a lghq;= fufyhjkakl= fyda

W& ixia:djl m%;sixúOdhl wkqm%dma;shl=

jk ;eke;a;l= woyia fõ'

2'2' wdodhï noq ne|shdj .Kkh lsrSu

fmd,au#lrejl=

ñh .sh mqoa.,hl=f.a nÿ ne¢hdj iïnkaOfhka ^wdfhdack j;alï Wm,ìê ùfuka ,efnk

,dN u; nÿ f.ùuo we;= j&" wod, ish¨ lghq;= yd j.lSï bgqlsÍu i|yd fmd,au#lrejl=

j.lSug nef|a' ^96 ^5& j.ka;sh&

nÿ whl, yels ;eke;a;l=f.a urKfhka fyda nqo,h ;ykï lsÍfuka miq" tu ñh.sh

mqo.,hd lr f.k .sh nÿ whjk l%shdldrlu" fmd,au#lre úiska lrf.k hkafka kï

fyda wjidk lrkafka kï" tu nqo,h iïnkaOfhka tu fmd,au#lre nÿ whl, yels

;eke;a;d f,i i,lkq ,efí'

Draft Version

CA Sri Lanka 174


re' 500"000$- nÿ ksoyia §ukdj fmd,au#lreg ysñ fkdfõ'

nÿ wkqmd;h 24] ls'

Ndr ,enqïlrejka

mkf;a 175 j.ka;sh wod< fõ'

Ndr ,enqïlrejl= f,i m;a lrk ,o nj" m;a lsÍfï Èk isg Èk 14 la we;=,;

flduidßia ckrd,ajrhd fj; ±kqï Èh hq;=h'

;u j;alï Ndr .eKqïlre ika;lfha fyda wdrlaIdj u; ;sfnk ;eke;a;l=f.ka whúh

hq;= nÿ f.ùug ;rï m%udKj;a uqo,a m%udK" flduidßia ckrd,ajrhd úiska Ndr

.ekqïlreg ±kqï Èh yel'

flduidßia ckrd,a jrhdf.a mQ¾j wjirh rys;j" Ndr .ekqïlrejl=g Ndr

.ekqïlrejl= jYfhka ork j;alï neyer l, fkdyel'

hï j;alula úlsKSfuka ,efnk uqo,a j,ska nÿ i|yd flduidßia ckrd,a úiska ±kqï

fokq ,nk m%udKh" Ndr ,enqïlre úiska fjka lr ;eìh hq;=h'

by; lreK hgf;a fjka lr ;eìh hq;= uqo,a m%udKh fjka lr ;nd ke;akï Ndr

.ekqïlre thg fm!oa.,slj j.lSug nefoa'

re'500"000$- nÿ ksoyia §ukdj Ndr ,enqïlreg ysñ fkdfõ'

Tyqf.a md,khg k;= foam, wdodhï u; noaog Ndr .ekqïlre hg;a fõ' wkqmd;h 24]

ls'

iud.ula wEjr lsÍfï§ fldgia ysñhkag fnodyßk wdodhï fldgiska" fldgia ysñhdf.a

tlS fldgia wdfhdack msßjeh wvq l, miq ,efnk w;sß;a;h ,dNdxYhla f,i ie,fla'

^,dNdxY hkafkys ks¾jpkh wod< fõ&

tall Ndr iy Ndrlre

tall Ndrhla wiaÒ;ajh;a jYfhka tys nÿjk wdodhu u; noaog hg;a fõ' ^Ndr

Tmamqjlska whs;sjdislula fkdmejfrk úg Ndrfha w¾:,dNSkaf.ka fjkaj&'

w¾:,dNSka fj; ysñlï mejfrk wdodhï" w¾:,dNSkaf.a wdodhï f,i i,lkq ,efí'

th Ndrfha wdodhñka wvq l, hq;=h'

Ndrfha wdodhñka w¾:,dNshl=f.a fldgi u; Tyq úiska nÿ f.úh hq;=h' tfy;a

wdfhdack Wm,dNShd u; ,eîï u; 10] noao Ndrfha Ndrlre úiska fjku f.úh hq;=h'

w¾:,dNshl=g re'500"000g nÿ ksoyia §ukdj ysñ jk w;r mqoa.,hl=f.a wdodhï nÿ

ne¢hdjg iudk fõ'

Draft Version


CA Sri Lanka 175

mqkHdh;khla mk; hgf;a ;eke;a;l= f,i i,lk w;r" m<uq Wmf,aLkfha whs;u

6 mßÈ nÿ wkqmd;h wod, fõ'

rdcH fkdjk ixúOdkhla nÿ i|yd zz;eke;a;dZZ w¾:hg jefÜ'

yjq,a jHdmdrhlaa wdodhï nÿ f.ùug hg;a fkdfõ' tfy;a yjq,a lrejkaf.a ,dN

fldgia u; 8] r|jd .ekSfï noaola f.úh hq;=h'

fmd,au#lre iy Ndr .ekqïlre" re500"000 l nÿ iykhg ysñlï fkd,nhs' nÿ

wkqmd;h 24] fõ'

tall Ndrhla wiaÒ;ajhla jYfhka tys nÿ jk wdodhu u; noaog hg;a fõ'

mßÉfþo i

drdx

Yh

Draft Version

CA Sri Lanka 176


1' my; tajdhska" foaYSh wdodhï mk; hgf;a mqkH ld¾hhla fkdjkafka l=ulao@

w' È<s÷ njg iyk ie,iSu'

wd' wd.u jeä ÈhqKq lsÍu'

we' fm!oa.,sl úYaj úoHd,hla ixia:dmkh lsÍu u.ska wOHdmkh k.d isgqùu'

wE' mßirh wdrCId ;sÍfï l%shdldrlï'

2' foaYSh wdodhï mk; hgf;a Ndr ,enqïlrejl= fkdjkafka"

w' iud.ï wEjrlrefjla'

wd' wêlrKfhka m;a l< ,enqïlrefjla'

we' yjq,a jHdmdrhl yjq,alrefjla'

wE' nqkaj;a nfõ Ndrlrefjla'

3' l' jßhla i|yd re'500"000 §ukdj fmd,au#lrejl=g ysñ fõ±hs y÷kd .kak'

4' ta i î' yjq,a jHdmdrfha ,dN fldgi re'1400"000 ls' yjq,a jHdmD;sh f.úh hq;= r|jd

.ekSfï noao l=ulao@

w' re' 32"000'

wd' re' 80"000'

we' re' 60"000'

wE' re' 112"000'

m%%.

;s m

Íl

aIK

h

Draft Version


CA Sri Lanka 177

1' we' fm!oa.,sl úYaj úoHd,h;a ixia:dmkh lsÍu u.ska wOHdmkh k.d isgqùu'

2' we' yjq,a jHdmdrhl yjq,alrefjla'

3' ke;'

4' re' 112"000

m%.

;s m

Íl

aIK

h i

|y

d ms<s;

=re

Draft Version

CA Sri Lanka 178


Draft Version

Business Level II BL 7 Business Taxation Volume II (Sinhala) · 2020-02-05 · STUDY TEXT CA SRI...

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