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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.
the copyright Every effort has been made to contactholders of any material reproduced within this publication. If any have been inadvertently overlooked,
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
BL7 | mßÉfþoh 6 : jHdmdrhkag n,mdk wfkla nÿ
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
BL7 | mßÉfþoh 6 : jHdmdrhkag n,mdk wfkla nÿ
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$2 Nil b;srs noaog hg;a msrsjegqu u; 2]
^b& uQ,H fiajd iemhSfï jHdmdrhl noaog hg;a msrsjegqu u; 2]
^B& foam< fjf<|dï iy l<ukdlrK jHdmdr wdosfhys noaog hg;a
2]
Draft Version
BL7 | mßÉfþoh 6 : jHdmdrhkag n,mdk wfkla nÿ
CA Sri Lanka 127
1'6 fhojqï nÿ nef¾ wod,;ajh
ksIamdolfhl=g ;ud úiska fjk;a ksIamdolfhl=f.ka ñ,oS .kakd NdKav fyda ;ud
úiska wdkhkh lrk NdKav u; f.jk ,o cd;sh f.dvke.Sfï noao nÿ nerla f,i
whlr .ekSfï whs;shla we;'
2' jH;sf¾l NdKav yd fiajd
jH;sf¾l NdKav yd fiajd" mkf;a Wmf,aLkfha ksYaÑ;j i|yka lr we;' ta i|yd WodyrK lsysmhla my;ska oelafõ'
ksIamdolhd úiska hï NdKavhla wmkhkh lsrSu
fmdfydr
t,a mS .Eia
T!Iëh øjH
.,a w.=re
ffjoH fiajd
úÿ,s n,h fyda c,h iemhSu
NdKav fyda u.S m%jdykh
iskud Yd,djl Ñ;%mg m%o¾Ykh lsrSu
foaYShj ixj¾Okh lrk ,o mrs.Kl uDÿldx. iemhSu
3' f.úh hq;= cd;sh f.dvke.Sfï noao .Kkh lsrSu
3'1 WodyrK( cd;sh f.dvke.Sfï noao .Kkh lsrSu
mrKú;dk uy;d fldka;%d;alrejkag yd wjika mdrsfNda.slhkag f.dvke.s,s øjH iemhSfï
jHdmdrhla lrf.k hhs' Tyq úiska ksIamdos; isfuka;s wdlD;s (Cement Blocks) úlsKSu fukau
úúO iemhqïlrejkaf.ka ñ,g .;a øjH úlsKSfuys o fhoS isà' Bg wu;rj" kï oerE
fjf<| kduhla iys; ;Ska; ksIamdolfhl=f.a fld<U osia;%sla fnodyerSfï ksfhdacs; f,io
Tyq lghq;= lrhs'
2018 foieïn¾ 31 osfkka wjika ld¾;=j iyd Tyqf.a msrsjegqu ms<sn| úia;r my;ska
oelafõ'
Draft Version
CA Sri Lanka 128
BL7 | mßÉfþoh 6 : jHdmdrhkag n,mdk wfkla nÿ
isfuka;s wdlD;s ksIamdokh lr úlsKSu re'3"200"000$-
^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
BL7 | mßÉfþoh 6 : jHdmdrhkag n,mdk wfkla nÿ
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$20 Èk fyda Bg fmr NdrÈh hq;=h&
nÿ jd¾;d ;lafiare" ov yd fiiq mßmd,k úêúOdk 2006 wxl 10 orK foaYSh
wdodhï mk; wkqjg wod, fõ'
Draft Version
CA Sri Lanka 130
BL7 | mßÉfþoh 6 : jHdmdrhkag n,mdk wfkla nÿ
5' wd¾Ól fiajd .dia;=fõ wod,;ajh
5'1 wd¾Ól fiajd .dia;=j mekùu yd úIh m:h
iEu ;lafiare j¾Ihlu" iEu ld¾;=jla i|ydu" iEu ;eke;a;l= iy yjq,a jHdmdrhla
úiska wod, msßjegqu u; wd¾Ól fiajd .dia;=j f.ùug ne£ isà'
5'2 wd¾Ól fiajd .dia;l=jg hg;a jkafka ljqrekao@
wd¾Ól fiajd .dia;=j f.úh hq;af;a zz;eke;a;l=ZZ fyda zzyjq,a jHdmdrhlaZZ úisks' fï i|yd
zz;eke;a;dZZ hkakg iud.ula fyda mqoa., uKav,hla we;=,;a jk w;r my; tajd wh;a
fkdfõ'
w& 1972 wxl 5 ork iuQmldr iñ;s kS;sh hgf;a fyda m<d;a iNdjl
jHjia:djla hgf;a fyda ,shdmÈxÑ iñ;shla'
wd& .=jka hdkhla fyda kejla whs;slrejl= fyda l=,sshg .;a ;eke;a;l= f,i
jHdmdr lghq;= lrf.k hk hï ;eke;af;la'
we& foaYSh wdodhï mk; hgf;a ks¾jpkh lr we;s ´kEu rcfha wdh;khla
fyda m<d;a md,k wdh;khla'
wd¾Ól fiajd .dia;=fõ wod,;ajh 6'2'1
wd¾Ól fiajd .dia;= ne¢hdj .Kkh lsÍu 6'2'2
wd¾Ól fiajd .dia;=fõ wkql+,;djh 6'2'2" 6'2'3
wd¾Ól fiajd .dia;=j (ESC)
mßÉfþo wka;¾.;h bf.kqï M,h
5
6
7
Draft Version
BL7 | mßÉfþoh 6 : jHdmdrhkag n,mdk wfkla nÿ
CA Sri Lanka 131
wE& ´kEu fnodyßkafkla; fuysoS Y%S ,xldj ;=, NdKav ksIamdolhl=g fyda
idokakl=g wod, fnodyrskafkl= hkq tu ksIamdolhd fyda idokakd" l,ska
;SrKh l, ñ,lg tu NdKav f;d. fj<|mf,a úlsKSu i|yd tu
ksIamdolhd fyda idokakd úiska m;a lrkq ,nk ;ekekaf;la fyda yjq,a
jHdmdrhla woyia fõ'
b& f,d;/hs ksfhdað;hl=
B& hï tall Ndrhla fyda wfkHdakH wruqo,la'
W& 2017'3'31 g fmr Y%S ,xld uy nexl=j
W!& 2011'4'1 isg iS$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
BL7 | mßÉfþoh 6 : jHdmdrhkag n,mdk wfkla nÿ
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
BL7 | mßÉfþoh 6 : jHdmdrhkag n,mdk wfkla nÿ
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$2020& wd¾'fia' .dia;=
jd¾;dj 2020 wfm%a,a 20 fyda Bg fmr Èh hq;=h'
Draft Version
CA Sri Lanka 134
BL7 | mßÉfþoh 6 : jHdmdrhkag n,mdk wfkla nÿ
8' uOHu rchg f.úh hq;= uqoaor .dia;=
idOk m;% u; mekfjk uqoaor .dia;=j ;j;a wdldrhl nÿ lrKhls'
8'1 uOHu rch úiska uqoaor .dia;= mekùu
ish¨u zzúfYaIs; idOk m;%ZZ u;" weu;sjrhd úiska .eiÜ m;%hlska ksfhda. lrkq ,nk
wkqm%udK u; uqoaor noao wh flf¾'
8'2 uqoaor noaog hg;a idOk m;%
uqoaor noaog hg;a idOk m; iuyrla my; ±lafõ'
uqo,a fyda fjk;a foam,la Ndr .ekSu fjkqfjka fok ßisÜ m;la'
lsishï foam,la noaog fyda l=,shg §u'
Èjqreï m%ldYhla
rlaIK Tmamqjla
fmdfrdkaÿ fkdÜgqjla
Khm;a u; lrk .Kqfokqjla
8'3 uqoaor nÿ wkqmd;
idOk m;%h wkq m%udKh
1' Èjqreï m%ldYhla 50'00
2' rCIK Tmamqjla - ta u; f.úh hq;=uq rCIK jdßl j,
tl;=fõ' iEu re' 1000 lgu fyda fldgilg' 1'00
uqoaor noao (STAMP DUTY)
mßÉfþo wka;¾.;h bf.kqï M,h
8 uOHu rchg f.úh hq;= uqoaor .dia;= 6'3'1
9 m<d;a iNdj,g f.úh hq;= uqoaor .dia;= 6'3'2
Draft Version
BL7 | mßÉfþoh 6 : jHdmdrhkag n,mdk wfkla nÿ
CA Sri Lanka 135
3' fl%äÜ ldâ .Kqfokqjla - iEu re' 1000 la fyda
bka fldgiglg 25'00
4' fmdfrdkaÿ fkdaÜgqjla - iEu re' 1000 la fyda
bka fldgiglg 1'00
5' lsishï foam,la l=,shg fyda nÿ l=,sshg §fï idOk m;%(
l=,S iskaklalr .súiqula fkdjk - l=,S fyda nÿ .súiqul
jd¾Isl jdßlhlao we;= j f.úh hq;= iEu re' 1000 la
fyda bka fldgilg' 10'00
1982 wxl 29 ork mdßfNda.sl Kh mk; hgf;a t,Uqkq
l=,S iskaklalr .súiqula u; f.úh hq;= uq jákdlfï
iEu re' 1000 la fyda bka fldgilg 10'00
6' lsishï uqo,la fyda foam,la fjkqfjka jk ,ÿm;la fyda ksoyia lsÍula
re' 25"000 olajd ^25"000 o we;=,;aj& ksoyia
re' 25"000 g jeä 25'00
WodyrK ( uOHu rchg lrk uqoaor nÿ f.ùï
ABC mqoa.,sl iud.u fiajlhka 15 lf.ka iukaú;hs' bka 12 fofkl= yg re' 25"000$-
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
BL7 | mßÉfþoh 6 : jHdmdrhkag n,mdk wfkla nÿ
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
BL7 | mßÉfþoh 6 : jHdmdrhkag n,mdk wfkla nÿ
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
BL7 | mßÉfþoh 6 : jHdmdrhkag n,mdk wfkla nÿ
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
BL7 | mßÉfþoh 6 : jHdmdrhkag n,mdk wfkla nÿ
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
BL7 | mßÉfþoh 6 : jHdmdrhkag n,mdk wfkla nÿ
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'
mßÉfþo wka;¾.;h bf.kqï M,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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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$60 orK .eiÜ m;%h fld'
ckrd,ajrhd úiska ksl=;a lr we;'
5'2' m%d:ñl fiajd kshqla;sh
fiajd fhdacl úiska m%d:ñl fiajd kshqla;s m%ldYh ,dN .; hq;=h'
hï ;lafiare j¾Ihla i|yd m%d:ñl fiajd kshqla;s m%ldYhla" fiajd kshqla;slhd úiska
fiajdfhdacl fj; mqrjd Èh hq;=h'
Draft Version
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
CA Sri Lanka 157
ta u; mokïj W'ú'f. nÿ wod, lr .ksñka nÿ wvq lsÍu fiajd fhdacl úiska l< hq;=h'
m%d:ñl fiajd kshqla;s m%ldYhla ,nd § ke;akï" fiajd fhdacl úiska
W'ú'f.' nÿ pl% wxl 7 Ndú;d l< hq;=h'
5'3' oaú;Shsl fiajd kshqla;sh
tla fiajd kshqla;shla muKla we;s fiajd kshqla;sfhl= yer fiajd kshqla;slhka úiska hï
fiajdfhdaclfhl= fj; m%d:ñl fiajd kshqla;s m%ldYhla Èh hq;=h'
fiajd kshqla;slhl=g ;j;a fiajd kshqla;s wdodhula we;s úsg th m%d:ñl fiajd kshqla;sh
fkdjkafka kï th oaú;shsl fiajd kshqla;shla fõ'
tu fojk fiajd fhdaclhd úiska W'ú'f. nÿ pl% wxl 7 ys i|yka mßÈ ^my; ±lafõ&
nÿ wvq l< hq;=h'
uq udisl fÉ;kh re'50"000 la fyda Bg wvq kï" wvq l< hq;= wkqmd;h 10% ls'
re'50"000 g jeä w;sßla; fiajd wdodhu u; 20% wkqmd;hg nÿ wvq l< hq;=h'
5'4' fiajd fhdacl úiska jd¾Is; m%ldYkh iemhSu
iEu j¾Ihlu wfm%a,a 30 Èk fyda Bg fmr iemhsh hq;=h'
tys my; i|yka úia;r we;=,;a úh hq;=h' iEu fiajd kshqla;slfhl=f.au ku" fiajd
kshqla;s wxlh" cd' ye÷kqïm;a wxlh" m%d:ñl$ 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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
8' r`ojd.ekSfï nÿ j,g wod, fiiq lreKq
8'1 r`ojd .ekSfï nÿ l%uh hgf;a wkql+,;d wjYH;djhka
r`ojd .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 r`ojd.ekSu yd tfia r`ojd .;a nÿ B,. udifha 15 jeksodg fmr foaYSh wdodhï fomd¾;fïka;=jg fmaIKh lsÍu'
• r`ojd .ekSug hg;a jkakdg udisl r`ojd .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" r`ojd.;a nÿ m%udKh udislj fmkaúh hq;=h'
• r`ojd.ekSfï nÿ wvq lsÍfï iy;sl ksl=;a lsÍug bv ie,fik f,i f.ùï ms<sn`o 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 r`ojd.ekSfï y`ÿkd .ekSu
foaYSh wdodhï mk; wkqj my; wjia:dj, wvqlrk r`ojd.ekSfï nÿ wjidk rojd .ekSfï nÿ (Final withoolding tax) f,i i,lk w;r tajd i`oyd 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 r`ojd.ekSfï nÿ i`oyd ysñ nÿ ner meyeÈ,s lsÍu
wjidk r`ojd .ekSfï nÿ f,i fkdi,lk r`ojd .ekSfï nÿ ioyd nÿ ner ysñfõ' r`ojd.ekSug hg;a jkakdg f.ùu Woa.; jq j¾Ih i`oyd f.jq njg i,lk rojd.;a nÿ m%udKhg iudk nÿ nrla ,nd .; yel'
Draft Version
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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
BL7 | mßÉfþoh 7 : uQ,sl nÿ mßmd,kh iy nÿ f.ùu ms<sn| l%shdmámdáh
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
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'
mßÉfþo wka;¾.;h bf.kqï M,h
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
BL7 | mßÉfþoh 8 : fjk;a ;eke;a;ka iy tallhka noaog hg;a lsÍu
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
BL7 | mßÉfþoh 8 : fjk;a ;eke;a;ka iy tallhka noaog hg;a lsÍu
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
BL7 | mßÉfþoh 8 : fjk;a ;eke;a;ka iy tallhka noaog hg;a lsÍu
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
BL7 | mßÉfþoh 8 : fjk;a ;eke;a;ka iy tallhka noaog hg;a lsÍu
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'
Draft Version
BL7 | mßÉfþoh 8 : fjk;a ;eke;a;ka iy tallhka noaog hg;a lsÍu
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
BL7 | mßÉfþoh 8 : fjk;a ;eke;a;ka iy tallhka noaog hg;a lsÍu
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
BL7 | mßÉfþoh 8 : fjk;a ;eke;a;ka iy tallhka noaog hg;a lsÍu
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
BL7 | mßÉfþoh 8 : fjk;a ;eke;a;ka iy tallhka noaog hg;a lsÍu
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
BL7 | mßÉfþoh 8 : fjk;a ;eke;a;ka iy tallhka noaog hg;a lsÍu
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
BL7 | mßÉfþoh 8 : fjk;a ;eke;a;ka iy tallhka noaog hg;a lsÍu
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
BL7 | mßÉfþoh 8 : fjk;a ;eke;a;ka iy tallhka noaog hg;a lsÍu
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