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Transcription

1 s/ a n]l6g Tax Bulletin efb dlxgf;dddf!# ca{ &# s/f]8 /fh:j c;nl s/bftf hfu/0f cleofg ljljw Jofj;flos If]q; u s/;dagwl cgt/lqmof hf/l cfgtl/s /fh:j ljefucgtu{t rfn &) sf] klxnf] bo{ dlxgfdf hddf =!# ca{ &# s/f]8 #* nfv /fh:j c;nl epsf] 5. pqm /sd ;f] cjlwsf nflu lgwf{l/t nio =!@ ca{ *$ s/f]8 #$ nfv egbf = *( s/f]8 $ nfvn] a9l xf]. rfn cf=j=sf] b O{ dlxgfsf nflu lgwf{l/t /fh:jsf] nioegbf & k ltztn] a9l /fh:j ;+sng ug{ cfgtl/s /fh:j ljefu ;kmn epsf] 5. ut cf= ^( sf] ;f]xl cjlwsf] tngfdf /fh:j k ltzt /x]sf] 5. zlif{sut kdf x]bf{ o; cjlwdf cfos/, d"no clej[l4 s/, cgtmzns / lziff ;]jf zns qmdzm % nfv, % ca{ $& ca{ (@ s/f]8 (nfv / $ s/f]8 *! nfv c;nl epsf] 5. æs/sf] rrf{ 3/ 3/;Dd k ofcf}+æ egg] gf/fsf ;fy s/ k 0ffnL ;wf/ dgfo/x]sf] cfgtl/s /fh:j ljefun] s/bftf hfu/0f cleofg cgtu{t ljlegg Jofj;flos If]qdf sfo{/t ;+3;+:yf Pj+ JolQmTjx ;Fu s/ ;DaGwL cgt/lqmofsf] >[ª\vnfnfO{ hf/l /fv]sf] 5. kl5nnf] k6s ljefun] :jf:yo ;]jf k bfos ;+3;+:yfx, lgdf{0f ;fdfu L Joj;foLx, z}lifs ;+3;+:yfx, Ol~hlgo/, sfg"g Jofj;foL, /fli6«o tyf cgt/f{li6«o u}/;/sf/l ;+:yfx / cgo Jofj;flos JolQmTjx ;Fu 5 f5 } 5nkmn sfo{qmd ;DkGg u/]sf] 5. ldq/fi6«hd{glsf] cgt/f{li6«o ;xof]u ;+:yf GIZ/RAS Project tyf ldq/fi6«8]gdfs{sf] cgt/f{li6«o ljsf; ;+:yf DANIDA sf] ;xof]udf ljefun] tl 5nkmnx cfof]hgf u/]sf] xf]. ljefun] Ol~hlgo/, sfg"g Jofj;foL PJf+ cgo k]zfut Jofj;foLx ;Fu s/;dagwl 5nkmnsf ut] /fhwfglsf] xf]6n Pe/]i6df cfof]hgf u/]sf] cgt/lqmofsf] pb\3f6g ug {x Fb} dfgglo cy{dgql >L jif{dfg kgn] s/sf sfg"gx sf] ;d;fdlos k"g/fjnf]sg ug{ Ps cfof]u u7g ug]{ k lqmof cl3 al9/x]sf] -affsl k[i7 $ df_ cffvl ofn Strategic and Reform Plan put into effect k[i7 * æd"csnfo{ /fh:jsf] k dv ; f]tsf] kdf :yflkt u/fpg] xfd f] nio xf]æ k[i7!) lhnnf lhnnfdf km}lnof], s/ hfu/0fsf] nx/ k[i7!$ 1 s< ltg { sfg"gl st{jo dfq xf]og, ;Ddfg kfpg] cj;< klg xf] M

2 ] ] {] {] { { ] { b[li6sf]0f jif{!, cª\s cflzjg sflt{s Vol 1, Issue 3, October 2012 dxflgb{ ]zssf] ;Gb]z s/ k 0ffnL ;wf/ ug] { qmddf cfgtl/s /fh:j ljefusf] kffrjif] { /0fgLlts of]hgf / tlgjif{ { s/ k 0ffnL ;wf/ sfo{of]hgf g]kfn ;/sf/af6 :jls[t eo;s]sf] 5. cfufdl lbgdf log} } b:tfj]hx df pnn]lvt gllt tyf sfo{qmd sfof{gjog ub} { s/ k zf;gn] tf]lspsf nio / p2]zo xfl;n ug] {5. rfn cfly{s jif{nfo{ s/ k 0ffnL ;wf/ jif{sf]?kdf 3f]if0ff u/l s/sf gllt, s/ sfg"g / s/ k zf;gsf] ;wf/sf] yfngl ul/psf] 5. s/ k 0ffnLdf b]lvpsf ;d:ofx lg/fs/0f u/l s/bftfd}ql s/ k 0ffnL agfpg] p2]zosf ;fy of] ;wf/sf] yfngl ul/psf] xf]. s/ k 0ffnL ;wf/ ug] { qmddf cfgtl/s /fh:j ljefusf] kffrjif] { /0fgLlts of]hgf / tlgjif{ s/ k 0ffnL ;wf/ sfo{of]hgf g]kfn ;/sf/af6 :jls[t eo;s]sf] 5. cfufdl lbgdf log}} b:tfj]hx df pnn]lvt gllt tyf sfo{qmd sfof{gjog ub} { s/ k zf;gn] tf]lspsf nio / p2]zo xfl;n ug] {5. To;}u/L rfn jif{ {b]lv k To]s jif{ { /fli6«o s/ lbj; dgfpg] / o;} k6sb]lv /fli6«o s/ lbj;sf lbg s/bftfx sf] ;Ddfgsf] yfngl ul/g]5. ;f] lbg s/ k zf;gsf OdfGbf/ sd{rf/lx nfo{ ;d]t k/:s[t u/l ptk ]l/t ul/g]5. d+l;/! b]lv & ut];dd ;bfem} + s/ ;Ktfx klg dgfofb} 5. o;df cfd s/bftf tyf hg;dbfosf] ;xeflutfsf] ck]iff ul/psf] 5. s/ k 0ffnL ;wf/;dagwl ;a} ljifox kffrjif{ /0fgLlts of]hgf / tlgjifl{o s/ k 0ffnL ;wf/ of]hgfdf ;dfj]z epsf 5g\. kffrjif{ { /0fgLltdf d"ntm ljefusf] b"/ b[li6, ;dli6ut nio / p2]zo tyf /0fgLlts p2]zox / To;jf6 k fkt xg] glthf ;d]t ;dfj]z ul/psf] 5. s/ k zf;gnfo{ bif / k efjsf/l agfo{ clwsflws /fh:j kl/rfng ug g} /0fgLlts of]hgfsf] ;dli6ut p2]zo /x]sf] 5. kffrjif{ { /0fgLlts of]hgfdf d"ntm $ j6f p2]zo /flvpsf] 5. k yd / ;jf{lws dxtj s/bftf ;]jf, lziff, ;"rgf / ;~rf/nfo{ lnopsf] 5. bf]>f] s/sf] glltut Joj:yf ;wf/ / gllt sfof{gjogdf k efjsfl/tf Nofpg] p2]zo /flvpsf] 5 eg] t]>f]df ;"rgf k ljlwsf] clwsflws k of]udfkm{t\ s/ k 0ffnLsf] ;~rfng / rf}yf] p2]zosf]?kdf s/ k zf;gsf] ;+u7gftds ;+/rgfdf ;wf/ / hgzlqm ljsf;nfo{ lnopsf] 5. cfufdl lbgx df o;}sf cfwf/df jflif{s tyf cfjlws sfo{of]hgf sfof{gjogdf NofO{ s/ k 0ffnLdf ;wf/ u/l ck]lift glthf xfl;n ug{ s/ k zf;gsf ;a} lgsfo / ;a} txsf sd{rf/lx df cfkmgf] txjf6 cu 0fL e"ldsf lgjf{x xg]5 egg] ljzjf; lnopsf] 5. s/ k 0ffnL ;wf/sf] klxnf] k fyldstf s/ lziff, ;"rgf tyf ;~rf/ / s/bftf ;]jfnfo{ lnopsf] 5. s/bftf lziff tyf ;"rgf ;Dk ]if0fsf] l;nl;nfdf xfdln] s]gb df / lhnnfdf s/bftfx ;+u cgt/lqmof / 5nkmn ubf{ g]kfndf s/ lziff / r]tgfsf] :t/ clt g} Go"g /x]sf] kfopsf] 5. jiff} +b]lv s/ ltl//x]sf s/bftfx :jo+nfo{ klg s/ k 0ffnLsf] jf/]df kof{kt hfgsf/l 5}g. cfkm"n] u/]sf] sf/f]jf/ / ltg {kg] { s/sf] af/]df clwsf+z ;fgf tyf dwod:t/sf s/bftfnfo{ yfxf 5}g. ljlegg cgt/lqmof tyf 5nkmn sfo{qmddf ;xefulx n] g]kfnsf Joj;foL / s/bftfx dwo] clwsf+z JolQmx ;fdfgo n]vk9 u/]sf jf ;fdfgo :t/sf] z}lifs of]uotf epsf] atfpsf 5g\. clwsf+z s/bftfx n]vfkfn, n]vfk/lifs, sfg"g Joj;foL / s/ ;xof]ul h:tf dwo:ystf{s} e/df sf/f]jf/ ul//x]sf / s/ ltl//x]sf] atfpsf 5g\. sltko c1fgtfsf sf/0f b08 hl/jfgfdf ;d]t k/]sf] cj:yf 5. o; cj:yfdf s/ k zf;gn] ] jf:tljs s/bftfx ;+u ;Dks{ :yflkt ug] { / s/bftfx n] klg s/k zf;g;+u ugf;f] jf ;d:of /fvg ;Sg] u/l kxf rsf] Joj:yfdf ljz]if Wofg lbgkg] { b]lvpsf] 5. o:fsf] nflu ljefusf] j]e;fo6, s/ k zf;gsf x/]s sfof{nox df ;xof]ul sif / yk s/bftf ;]jf sfof{nox sf] :yfkgf, ljlegg ;~rf/ dfwodx Dffkm{t\ hfu/0f cleofg ;~rfng ug] { / ljefu tyf sfof{nox df sn ;]G6/x sf] k efjsfl/tfdf j[l4 ul/g]5. xfd f] ;Gbe{df xfn;dd s/ lziffsf] cf}krfl/s kdf cwoog cwofkgsf] Joj:yf gepsf] x Fbf cfd gful/sdf s/sf] r]tgf sd /x]sf] xf]. s/ lziffnfo{ cfd gful/s;dd lj:tf/ u/l ;j} k sf/sf] /f]huf/l, k]zf Joj;fo, / nufgl u/l cfo cfh{g ug] { ;a} JolQm s/bftf xg\ egg] r]tgf hufpg clt h?/l 5. o:fsf] nflu s/ k zf;gaf6 clgjfo{ kdf s/bftf lziff / hgr]tgfsf sfo{qmd ;~rfng ug] { sfo{sf] yfngl eo;s]sf] 5. o; sfo{qmddf cfd s/bftfsf] ;xeflutfsf] ck]iff ul/psf] 5. o;}u/l pbf]u jfl0fho If]qsf k ltlglwd"ns ;+:yfx sf] kxndf klg s/ lziffsf sfo{qmd ;~rfng ug{ pkoqm xg]5. s/ k zf;gn] cfof]hgf u/]sf] sfo{qmddf egbf Jofj;flos ;+3;+:yfx n] cfof]hgf u/]sf] sfo{qmddf s/bftfx n] sfo{qmdsf] ckgtj af]w ug] { / vn:t?kdf lh1f;f /fvg] u/]sf] kfopsf] 5. o:fsf] pbfx/0fsf]?kdf lgdf{0f ;fdfu L Jofkf/ ;+3sf] kxndf /fhwfgldf ;DkGg s/ k lzif0f sfo{qmdnfo{ lng ;lsg5. o;tkm{ s]gb tyf lhnnfdf pbf]u afl0fho If]qsf k ltlglwd"ns ;+:yfx sf] kxnsf] nflu cfu x ug{ rfxg5. s/ k zf;g k fljlws ;xof]u ug{ / s/ k lzifs v6fpg tof/ 5. o:t} u/l cf}krfl/s s/ lziffsf] nflu ljbfno dxfljbfnox sf kf7oqmddf s/ lziff ;dfj]z ug{ kxn ug {kg] { b]lvpsf] 5. s/bftfx ;+usf] cgt/lqmofjf6 cfd s/bftfx df s/ ltg{sf] nflu sg} k sf/sf] lxrlsrfx6 g/x]sf] kfoof]. a? ;xefulx n] ;fgf s/bftfx nfo{ s/ ltg]{ k lqmof ;/nls/0f ul/gkg] { / s/k zf;g g} a9l s/bftfd}ql xgkg] wf/0ff JoQm u/]sf 5g\. sltko ;xeful s/bftfx n] vn]/} s/ k zf;gsf sd{rf/lx sf] Jojxf/k lt dfld{s / k]lrnf] cfnf]rgf;d]t u/]sf 5g\. o:tf cfnf]rgf dwo] sltn] s/ 5nL ;dfltpsf] cfqmf]zsf]?kdf JoQm u/]sf] kfoof] eg] sltn] s/ k zf;gjf6 ck]lift s/bftfd}ql Jojxf/ xg g;s]sf] oyfy{ lrq0f u/]sf] klg kfoof]. h] h:tf k ltlqmof cfpklg ;fj{hlgs kdf ;/f]sf/ ;d"xx af6 s/k zf;gsf] sfo{z}nl / sfo{;dkfbgsf] :t/sf] d"nof+sg epsf] 5. ol l6kk0fl / k ltlqmofx n] xfd f sdhf]/l / xfdlk ltsf] cfd wf/0ff yfxf epsf] 5. s/ k zf;g ;fj{hlgs kdf ax; / cgt/lqmofdf plqg sd rgf}tl / hf]lvdsf] s/f lypg. o; k lqmofaf6 s/ k zf;gnfo{ kf/blz{tfsf] s;ldf hffrgsf nflu s/bftfx nfo{ ;zlqms/0f Ps pkoqm dfwod xf] egg] lgisif{ lgsfng ;lsg5. xfd f] s/ k zf;gnfo{ ;Rofpg / ;wfg{sf nflu ;xof]u ldn]sf] 5. s/ k zf;gsf cfd sd{rf/lx nfo{ of] df}sfsf] ;bkof]u u/l cfkm";+u s]xl sdl sdhf]/l ep ;wfg{sf nflu cfu x ub{5. ;wf/ eg]sf] sg} c;fwo ljifo xf]og. of] t lbgfglbg ul/g] sfdsf] sfo{z}nl jf tf}/tl/sfdf kl/dfh{g / Jojxf/ut kl/jt{g dfq xf]. ;wf/sf] klxnf] glthf eg]sf] s/ k zf;gsf] Jojxf/ut kl/jt{gåf/f cfd gful/s / s/bftfx df s/ k zf;gnfo{ x]g] { wf/0ffdf ;sf/ftds kl/jt{g Nofpg ;Sg xf]. o; sbddf xfd f] s/ k zf;g ;Ifd xg]5 egg] ck]iff /fv]sf] 5. o; qmddf ;Dk"0f{ s/bftf tyf cfd hg;dbfodf cfˆgf] k]zf Joj;fo sfg"g adf]lhd s/df btf{ u/l j}wflgs tj/n] sf/f]jf/ / cfo cfh{g ug{ tyf s/ sfg"gx sf] kl/kfng u/l s/ k 0ffnL ;wf/sf] cleofgnfo{ ;3fp k ofpg cg/f]w ub{5. ;fnsf] a8f bz+ }, ze lbkfjnl tyf 57 kj{sf] ;a}df xflb{s d+undo zesfdgf JoQm c;f]h 6+sdl0f zdf{ dxflgb] {zs 2 sg} klg ;fdfg v<lblaqml ubf{ lan lng]lbg] afgl a;fnf} _ M

3 ljrf/ ;]jf k jfxdf s/bftf ;]jf sfof{no s/ a n]l6g Tax Bulletin kfj{tl Gof}kfg]* egbf sd c;/ k ofo{ $fgttm s/;dagwl ljifoj:tx? ljzjjofkl?kd} lsni^ / emgeml^nf dflgg%g\. ;j{;fwf/)f hgtfsf] cfodf sd s/ ;+sng ug { sl&g ljifo xf]. s/;djgwl :yflkt l;$fgtnfo{ cfwf/ dfgl k To]s /fhon] s/;dagwl ;/nls[t sfg"gsf] lgdf{)f ub{%. log} s/ sfg"gsf] k of]u u/l ;/n ;]jf k jfx ug{ tyf /fhosf] cfdbfglsf] d"n ; f]t dflgg] s/ ;+sng ug{ k To]s /fhodf ljlegg ;+ogq u&g ul/psf xg%g\. g]kfndf klg lg/gt/ lj:tf/ eo/x]sf] cy{tgqsf] cfsf/nfo{ cf sng u/l df}hbf ;+u&gsf cnfjf s/bftf ;]jf sfof{nox? u&g epsf %g\. ol sfof{nox? d"ntm ;]jf k jfxdf s]gb<lt %g\. s/bftf ;]jf sfof{no :yfkgfsf cfwf/x? æs/bftfsf] b}nf] glhs ;]jfæ egg] cfzosf ;fy pktosfdf cf=j= df 13 j^f / pktosf aflx/ cf=j= df 13 j^f s/bftf ;]jf sfof{no :yfkgf ul/psf %g\. b]zsf] cy{tgqsf] cfsf/ lg/gt/ lj:tf/ eo/x]sf] ;Gbe{df cfgtl/s /fh:j kl/rfng k efjsf/l agfpg, s/bftfnfo{ l%^f] ;]jf k jfx ug{, s/ ;+sng cgudg a(fo{ asof}tf #^fpg, s/sf] bfo/f lj:tf/ ug]{ ;Gbe{df s/bftf ;]jf sfof{nox?sf] e"ldsf k j${gftds, ptk ]/s / ;xhstf{sf]?kdf /x]sf %g\. s/bftf ;]jf sfof{no gfdn] g} af]nb% ls ol sfof{nox? ;]jf k jfxdf ljlzi^ls/)f, k lqmofdf ;/nls/)f / sfo{ l; Joj:yfdf ;udtf Nofpgsf nflu :yfkgf epsf xg\. ljbtlo ;zf;gsf] k of]u / lj:tf/sf] ;Gbe{df g]kfnsf] cgo ;/sf/l ;+u&gegbf caan ;+u&gsf]?kdf :jlsf/ ul/psf] cfgtl/s /fh:j sfof{no / ;f] cgtu{tsf s/bftf ;]jf sfof{nox? d"ntm k fljlws ;+u&g h:tf b]lvg%g\. gof :yfkgf epsf s/bftf ;]jf sfof{no xfn s/ k/lif)f / cg;gwfgafx]s s/bftf;+u k ToIf ;/f]sf/ /fvg] ;Dk")f{ sfo{ ug{ kl/rflnt %g\. lgoldt sfo{fnosf] sfdsf cnfjf lgoldt ahf/ cgudg u/l d"ntm lan lahs lng] lbg], #/axfn s/ c;nl tyf #/axfn gltg] { jf sd ltg] { Jofj;flos ejg tyf dvo a;f]af;sf If]q cgudg u/l clen]v tof/ ug] { / lgoldt s/bftf;+u cgt/;+jfb / ;dgjo ug] { h:tf s/;dagwl hgr]tgfd"ns sfo{ ug{df ol sfof{nox? s]gb<lt %g\. o;sf cnfjf cgtmznshgo j:tsf] Ohfht lno{ sf/f]jf/ ug] {, lziff ;]jf s/ tyf :jf:y ;]jf zns gltg] { ;]jfk bfossf] ljz]if cgudg u/l lgoldt ug] { sfo{sf nflu klg sfof{nox? ;lqmo %g\. jhf/ ;j] {If)fsf] dfwodaf^ s/sf] bfo/fdf lj:tf/ ug] {, s/bftfnfo{ s/ ltg{sf] nflu dgf]j}!flgs pt;fx k bfg ug{ ], s/ k zf;g / s/bftfalrsf] b"/l sd ug] { h:tf s/ k zf;gnfo{ ;/n / ;xh agfpg] sfo{df s/bftf ;]jf sfof{no kl/rflnt %g\. ljsl;t dnsx?df s/;dagwl l;$fgt / sfg"gsf] kl/kfng epsf] x bf s/bftfsf] ;"rgf a} +s tof/ ul/psf] xg%. xfd f] h:tf] ljsf;f]gdv b]zdf /fhon] gful/sk ltsf] pq/bflotj lhdd]jf/ tl/ sfaf^ jxg gul/psf], hgtfnfo{ s/ ltbf{ s] kfog% egg] k Tofe"lt gxg] tyf gful/ssf cfwf/e"t cfjzostf lziff, :jf:yo, ljbt, vfg]kfgl, oftfoft h:tf If]qdf Jojl:yt nufgl tyf cfk"lt{ Joj:yfkg ;/n (+un] gx bf / /fh:jsf] ; f]t tyf pkof]udf klg b kof]u epsf] cj:yfdf /fho k zf;gtkm{ gful/sn] k Zg p&fpg c;fgble{s dfgg ;ls b}g, tyflk s/ ;wf/ egg] ljifo cfhsf] ef]ln xg] cfd"n kl/jt{gsf] ck]iff ug] { ljifo xf]og. g]kfnsf] s/ ;wf/ ;DaGwdf clxn];ddsf] cj:yfdf cfokúgsf] nflu kl/jt{gn] &"nf] km*\sf] df/]sf] %, oblk of] ck]iffs[t eg] %}g. glltut, sfo{k lqmofut, ;f+u&lgs h] hlt ;wf/ ul/psf] epklg d"n p@]zo ljzjjofkls/)fsf] kl/j]zdf s/sf sfg"gl ljifonfo{ cgt/f{li^<o dfkb)* cg?k agfo{ nufgld}ql jftfj/)f l;h{gf ug] {, GDP df /fh:jsf] lx:;f a(fpg] tyf jflif{s /fh:j tyf vr{alr ;Gtng sfod ug] { g} xf]. log} dfgotfnfo{ cftd;ft\ u/l /fhosf s/bftfsf] cfly{s lqmofsnfksf] ;Id cgudg ul/g] x bf cfly{s ;"rgf a} +s tof/ xg] / To;sf] pkof]lutfaf^ s/ ;xeflutf dfkg u/l :j]lr%s ;xeflutf j(fpg s/bftf ;]jf sfof{nosf] k d"v e"ldsf /xg] % / o;n] s/bftfsf] k")f{ clen]v e/kbf{ ] / ;/lift agfpg] %. o;/l /fhosf] cfly{s lqmofsnfksf] cfjzostfsf] cfwf/ tyf ljzjjofkl dfgotfadf]lhd :yfkgf ul/psf s/bftf ;]jf sfof{nodf vl^psf sd{rf/lx?sf] Ifdtf clej[l$ ug{ cfgtl/s /fh:j ljefu ljlegg sfo{k lqmofut tflndx? pknjw u/fo{ glltut l;$fgtnfo{ k lqmofut txdf ;/nls[t ug] { jftfj/)f agfpg sl^a$ /x]sf %. kmn:j k cfufdl lbgdf s/bftf ;]jf sfof{nox?sf] ;]jf k jfxdf yk k efjsfl/tfsf] ck]iff ug{ ;lsg%. d"ntm ;]jf k jfxdf s]gb<lt epsf sfof{nox? eptf klg gof :yfkgf epsf sfof{nox? x bf s/bftf ;]jf;+u k ToIf ;/f]sf/ /fvg] b}lgs sfo{x?df klg ;]jf sfof{no / ;DjlGwt cfgtl/s /fh:j sfof{nox?alr ;dgjo u/l s/bftfnfo{ yk ;/n Pj+ k efjsf/l kdf ;]jf k jfx ;lglzrt ug{ cfgtl/s /fh:j ljefun] cfjzos kxn ul//x]sf] cj:yf %. *n]vs cfgtl/s /fh:j ljefu cgtu{tsf] s/bftf ;]jf sfof{no, Go"/f]8sf s/ clws[t x g xg5. o; n]vdf pnn]lvt ljrf/ n]vssf lghl wf/0ff xg\. o; k[i7df lgoldt kdf n]v /rgfx ;dfj]z ul/g]5. s/ k zf;gsf] Ifdtf ljsf;, g]t[tj ljsf; / s/ k 0ffnL ;wf/;dagwl ljifo, s/bftf lziff, ;r]tgf hufpg] ;fdfu LnfO{ k fyldstfsf ;fy k sflzt ul/g]5. 3 s< ;DaGwL bflotjx? ;dodf g} k" "<f u<l ;r]t gful<ssf] kl<ro lbcf} _ M

4 { { ultljlw ljljw Jofj;flos If]q; u s/;dagwl cgt/lqmof hf/l k[i7! af6 hf/l dfgglo cy{dgql >L jif{dfg k g dvo ;lrj >L nlnfdl0f kf}8]n cy{ ;lrj >L s[i0fxl/ aff:sf]6f dxflgb] {zs >L 6+sdl0f zdf{ jif{!, cª\s cflzjg sflt{s Vol 1, Issue 3, October 2012 hfgsf/l lbgeof]. s/sf sfg"gx k"g/fjnf]sg ug{sf nflu g]kfn af/ Pzf]l;ozg nufot ;DalGwt ;a}sf] ;xof]u lnog] hgfpfb} pxffn] cfly{s d2fx df ;a} bnsf] ;femf ;xdlt agfo{ ;/sf/nfo{ ;emfj lbg] d~rsf kdf k"j{ cy{dgqlx sf] Sna u7g ug] { tof/l eo/x]sf] atfpgeof]. cgt/lqmof sfo{qmdsf] ;efklttj ug {epsf cy{;lrj >L s[i0fxl/ aff:sf]6fn] x/]s g]kfnl hlgdfb}!# xhf/ k} +of C0f af]sgkg] { cj:yf cgto ug{sf nflu s/ ltg {sf] ljsnk gepsf] wf/0ff /fvgeof]. /fh:j k zf;gnfo{ cw{goflos clwsf/;d]t epsf] x Fbf /fh:jsf sd{rf/lx n] ;Fw} Goflos dgn] sfd ug {kg] { atfpfb} pxffn] s/bftfx nfo{ ;]jf lj:tf/sf nflu glltut sfdx eo/x]sf] atfpgeof]. o:t} cfgtl/s /fh:j ljefusf dxflgb] {zs >L 6+sdl0f zdf{n] Jofj;flos JolQmTjx n] cfkm"n] s/ lt/]/ dfq} geo{ s/bftf hfu/0f a9fp/ ;d]t /fh:j k zf;gnfo{ ug nufpg;sg] atfpfb} s/sf gllt Pj+ sfg"gx df /x]sf ;d:ofx lg/fs/0f ug{sf nflu sfg"g Jofj;foLx af6 ;emfj dfu ug {eof]. o:t} k FhLut vr{ ug] { qmddf ljsf;sf] kx/]bf/ ep/ Ol~hlgo/x n] sfd ug] { epsfn] pglx nfo{ s/;dagwl 1fg x Fbf rxfj6 /f]sg ;d]t ;xof]u kug] dxflgb] {zs zdf{n] ljrf/ JoQm ug {eof]. Jofj;flos ;+3;+:yfx sf]tkm{af6 wf/0ff /fvb} g]kfn Ol~hlgo;{ Pzf]l;ozgsf cwoif >L dx]gb axfb/ u?ªn] sltko gjf]lbt Ol~hlgo/x a]/f]huf/ ;d]t /x]sf] xfbf ;a} Ol~hlgo/x af6 ;dfg kn] s/sf] ck]iff ug{ gldng] atfpgeof]. pxffn] /fh:jsf] ;bkof]u u/l ;dlrt ljsf; lgdf{0f sfo{ ;~rfng ug] lbzfdf cfkm"x ttk/ /x]sf] k lta4tf JoQm ug{eof]. o;}u/l ;f];fo6l ckm sg;ln6ª cfls{6]sr/n P08 Ol~hlgol/ª kmd{ -:sfkm_ sf cwoif >L x/]/fd >]i7n] ljb]zdf k/fdz{bftfsf kdf sfd u/l g]kfn cfpfbf bf]xf]/f] s/ ltg {kg] afwotf /x]sf] atfpfb} ;f] ;d:of ;dfwfgsf nflu kxn ug{ dfu ug {eof]. s/ sfg"gsf 1ftf Pj+ ;jf] {Rr cbfntsf k"j{ GofofwLz >L kjgsdf/ cf]emfn] g]kfnlx sf] s/ ltg] { Ifdtf slt xf] / clxn] pl7/x]sf] s/ egbf slt a9l s/ p7\gkg] { xf] egg]af/] 7f]; cwoog cg;gwfg ug{ cy{ dgqfnonfo{ ;emfj lbgeof]. o:t} g]kfn af/ Pzf]l;ozgsf cwoif >L k ]daxfb/ v8\sfn] s/sf sd{rf/lx k zf;segbf klg Joj:yfks agg h?/l /x]sf] atfpgx +b} sfg"g Jofj;foLsf ;Dk"0f{ kmd{ af/ sfplg;ndf btf{ ug {kg] { lg0f{o eo;s]sf] x Fbf sfplg;ndf s/ ;+sngsf nflu cfgtl/s /fh:j ljefuaf6 Ps 8]:s v8f ug{ dfu ug {eof]. af/ Pzf]l;ozgsf] dfu cg ;f/ af/ sfplg;ndf ljefun] ttsfn Ps 8]:s v8f ug{ elg ;f] cj;/df cy{dgql >L kgn] cfgtl/s /fh:j ljefunfo{ lgb{ ]zg lbgeof]. cfgtl/s /fh:j ljefusf pkdxflgb] {zs >L dwsdf/ d/fl;gln] :jfut dgtjo JoQm ug {epsf] ;f] cgt/lqmofsf] k fljlws ;qdf ljefusf pkdxflgb] {zs >L lji0fk ;fb g]kfnn] Jofj;flos If]qsf] s/;dagwl ;jfnaf/] sfo{kq k :tt ug {eof]. u}/;/sf/l ;+:yfx nfo{ kf/bzl{ xg cfxjfg cfgtl/s /fh:j ljefun] /fli6«o tyf cgt/f{li6«o u}/;/sf/l ;+:yfx sf k ltlglw;fu 5nkmnsf nflu cfof]lht cgt/lqmofsf jqmfx n] ;fdflhs cfly{s If]qdf pnn]vglo e" "ldsf lgjf{x u/]tfklg /fli6«o tyf cgt/f{li6«o u}/;/sf/l ;+:yfx n] kf/blz{tfdf yk hf]8 lbgkg] { atfpsf 5g\. ut] /fhwfglsf] xf]6n Pe/]i6df cfof]hgf u/]sf] ;f] cgt/lqmofsf] bf]>f] ;qdf dvo ;lrj >L nlnfdl0f kf}8]nn] kf/blz{tfn] bl3{sfnlg kmfobf kug] atfpfb} u}/;/sf/l ;+:yfx nfo{ pglx n] ug]{ vr{ ;/sf/l /ftf] lstfadf pnn]v ug{ ;lsg] u/l vr{sf] ljj/0f pknaw u/fpg cfu x ug {eof]. sltko Pglhcf] cfopglhcf] ljz4 kfl/jfl/s 3]/fleq rln/x]sf]df lrgtf JoQm ub}{ pxffn] u}/;/sf/l If]q klg /fhos} Ps pk;d"x epsfn] ;zf;gsf] kfngf ug{ ckl/xfo{ epsf] atfpg eof]. ;f] cgt/lqmofsf] pb\3f6g ;qdf cy{ dgqfnosf lgldq ;lrj >L zfgt/fh ;j]bln] ljefusf] % jif] { /0fgLlts of]hgf / # jif] { ;wf/ of]hgf dgqfnon] :jls[t ul/;s]sf] x Fbf ca sfo{of]hgf agfo{ tl of]hgfx nfu" ug{ ljefunfo{ lgb] {zg lbg eof]. u}/;/sf/l ;+:yfx n] k fkt u/]sf] bfg, bftjo, rgbf, cg bfgdf dfq} s/ 5 6sf] Joj:yf epklg To;af/]df cgof}n epsf] 4 cgtmzns nfug] j:t tyf ;]jfsf] sf<f]jf< ug{ cufl8 cgtmzns Ohfht lng gla;f} _{ M

5 { { ultljlw s/ a n]l6g Tax Bulletin egb} pxffn] Jofj;flos sfd ug] { To:tf ;+:yfx n] s/ ltg} {kg] { :ki6 kfg {eof]. o:t} ;dfh snof0f kl/ifb\sf lgb]{zs >L dbgk ;fb l/dfnn] b]ze/sf u}/;/sf/l ;+:yfx sf] ;~hfn ljsf; u/l pglx sf oyfy{ ;"rgf k fkt ug] { ;+ogq lgdf{0f ug{ kl/ifb\n] sfd ul//x]sf] atfpfb} ;o egbf a9l cgt/f{li6«o u}/;/sf/l ;+:yf tyf #& xhf/ egbf a9l :jb]zl u}/;/sf/l ;+:yfx btf{df /x]sf] hfgsf/l lbgeof]. cgt/lqmofsf] ;efklttj ug{epsf ljefusf dxflgb] {zs >L 6+sdl0f zdf{n] sltko u}/;/sf/l ;+:yfx n] k/fdz{ lbg], 7]Ssfk f ug] h:tf sfd ul//x]sfn] pglx clgjfo{ d""no clej[l4 s/df btf{ x g}kg] { atfpg eof]. cgt/f{li6«o u}/ ;/sf/l ;+3sftkm{af6 sfo{kq k :tt ub} { ;+3sf cwoif >L cfz tf]if ltjf/ln] cfkm"x n] PSjfl/od leqsf] df5f h:t} kf/bzl{ eo{ sfd ul//x]sf] atfpfb} sfg"g adf]lhd s/ lt/l ;DalGwt /fhox nfo{ ;xof]u ug{ cgt/f{li6«o u}/;/sf/l ;+:yfx ttk/ /x]sf] atfpgeof]. o:t} u}/;/sf/l ;+:yf dxf;+3sftkm{af6 k :t lt ub} { >L bof;fu/ >]i7n] bu{ddf sfd ug] { ;+:yfx nfo{ s/sf] lx;fa ldnfg ug{ ;b/d sfd;dd cfokug kx Frsf] ;d:of epsf] atfpfb} ;lhnf] u/l s/ ltg{ ;lsg] Joj:yf ug{ dfu ug {eof]. o:t} ljefusf]tkm{af6 sfo{kq k :tt ug{xfb} pkdxflgb]{zs >L dwsdf/ d/fl;gln] s/ k zf;gn] km"naf6 dfx/ln] /; lems]h:t} s/bftfnfo{ xfgl gk ofo{ s/ ;+sng ug]{ k of; ul//x]sf] atfpgeof]. u}/;/sf/l ;+:yfx df ; f]tdf clu d s/ s L ug]{ t/ ga emfpg] ;d:of ctoflws /x]sf] atfpg eof]. sfo{qmddf pkdxflgb] {zs >L lji0fk ;fb g]kfnn] :jfut dgtjosf qmddf cfly{s ;fdflhs ljsf;sf jfxs u}/;/sf/l If]q b]z ljsf;sf nflu /fh:jsf] dxtjk"0f{ of]ubfgstf{sf kdf :yflkt xgkg]{ atfpgeof]. sfo{qmddf u}/;/sf/l ;+:yf dxf;+3sf cwoif uf]kfn nd;fnn] sltko kl/of]hgfdf ah]6 pknaw u/fpfb}!% k ltzt s/ s L u/l lbopklg k"g To;df s/ ltg {kg] { afwotf /x]sf] atfpg eof]. z}lifs If]qdf prr Jofkf/, Go"g /fh:j cfgtl/s /fh:j ljefun] z}lifs If]qdf Joj;fo/t ;+3;+:yf Pj+ JolQmTjx cflzjg!@ ut] /fhwfglsf] xf]6n Pe/]i6df Ps 5 } cgt/lqmof ;DkGg u/]sf] 5. cgt/lqmofsf] pb\3f6g ug {x Fb} dvo ;lrj >L nlnfdl0f kf}8]nn] Education is the best equaliser egb} ;dfhdf ;fdflhs cfly{s Gofo sfod ug{ lziffn] dxtjk"0f{ e" "ldsf v]ng] epklg g]kfndf o;sf] ctoflws Jofkf/Ls/0f ul/psf]k lt lrgtf JoQm ug {eof]. lghl lziffnox n] ;]jfsf] b:t / geo{ znssf kdf /sd p7fpg] u/]sf] x Fbf zns /fh:js} Ps k sf/ xgfn] To;sf] Ps lglzrt k ltzt ;/sf/nfo{ aemfpg lghl lziffnox sf] bflotj xg] wf/0ff /fvgeof]. lghl z}lifs ;+:yfx n] Pp6} k of]uzfnf, Pp6} sdko6/ / v]ns"bsf ;dfu Lsf] nflu x/]s jif{ ljbfyl{x af6 hyfefjl zns p7fpg ljz4 gfkmfvf]/l k j[lq epsf] egb} pxffn] dfg5]sf] eljiosf] ;jfn epsf] lziff If]qdf lhdd]jf/ JolQmx dfq} k j]z ug {kg] { atfpgeof]. cgt/lqmofdf cy{ ;lrj >L s[i0fxl/ aff:sf]6fn] g]kfndf z}lifs ko{6gsf] k r/ ;Defjgf epsf] atfpfb} z}lifs ;+:yfx nfo{ To;tkm{ cu ;/ xg cfu x ug{eof]. o:t} lziff ;lrj >L ;/]zdfg >]i7n] ah]6sf]!& k ltzt /sd lziff If]qdf ljlgof]hg ul/pklg ;/sf/l ljbfnox df gssnl ljbfyl{ v8f u/l ; f]tsf] b kof]u eo/x]sf] kfopsf] hfgsf/l lbg eof]. o:t} lqe jg ljzjljbfnosf /lhi6«f/ 8f= rgb dl0f kf}8]nn] ljzjljbfnon] cfˆgf] cg;gwfg / ljsf; ljefunfo{ d"no clej[l4 s/ cgtu{t btf{ ug{ g;sg] epsfn] glltut cg;gwfg ug{sf nflu ljzjljbfnon] bft[ lgsfo jf cgo If]qn] cfxjfg u/]sf] k :tfjx df k lt:kwf{ ug{af6 jl~rt xgk/]sf] atfpfb} ljzjljbfnonfo{ cg;gwfg sfo{sf nflu d" "No clej[l4 s/df btf{ clgjfo{ gkg] { u/l ;xlnotsf] Joj:yf ug{ Wofgfsif{0f u/fpgeof]. cfgtl/s /fh:j ljefusf dxflgb] {zs >L 6+sdl0f zdf{n] To; cj;/df ;dfhdf s/ ltg] afgl ljsf; u/fpgsf nflu z}lifs ;+:yfx n] afnaflnsf / ojf ljbfyl{x nfo{ o;af/] lziff lbo{ ;xof]u ug{ kg] { atfpg eof]. s/bftf lziffdf ljz]if e" "ldsf /xg] z}lifs ;+:yfx cfkm" :jo+ klg s/sf] bfo/fdf cfo{ c;n s/bftfsf] e" "ldsf lgjf{x ug { cfjzos epsf] pxffsf] syg lyof]. s/;dagwl ljifoj:tx kf7\oqmddf ;dfj]z ug{sf nflu klg pxffn] z}lifs ;+:yfx sf] ;xof]u s/ sfg"gsf 1ftf >L kjgsdf/ cf]emf af/ Pzf]l;ozgsf cwoif >L k ]daxfb/ v8\sf Ol~hlgol/ª Pzf]l;ozgsf cwoif >L dx]gb axfb/ u?ª :sfkmsf cwoif >L x/]/fd >]i7 cgt/f{li6«o u}/;/sf/l ;+3sf cwoif >L cfztf]if ltjf/l 5 sg} klg sf<f]jf< ug { cufl8 :yfol n]vf gda< -PAN_ lng gla;f}_ M

6 ultljlw jif{!, cª\s cflzjg sflt{s Vol 1, Issue 3, October 2012 lgdf{0f ;fdfu L Jofkf/ ;+3n] cfof]hgf u/]sf] s/bftf lziff sfo{qmd cf=/f=ljefunfo{ dfofsf] lrgf] k bfg ub} { ;+3sf cwoif >L s[i0f l/hfn cf=/f=ljefusf pkdxflgb] {zsx >L dwsdf/ d/fl;gl / lji0fk ;fb g]kfn lqejg ljzjljbfnosf /lhi6«f/ 8f= rgb dl0f kf}8]n{ g]kfn lgdf{0f ;fdfu L Jofkf/ ;+3n] cfgtl/s /fh:j ljefu;fu ;xsfo{ u/l cfˆg} kxndf dftxtsf $ ;ohgf egbf a9l ;b:ox nfo{ s/ bftf lziff k bfg u/]sf] 5. ckl/xfo{ epsf] atfpg eof]. cgt/lqmofdf lghl z}lifs ;+:yfsftkm{af6 prr dfljx sf] ;+u7g lx;fgsf cwoif >L pd]z >]i7n] b]ze/! xhf/ %) j6f prr dflj lghl If]qaf6 ;~rfng eo/x]sf] atfpfb} /fhon] nufgl ug{kg]{ lziff If]qdf sfo{/t lghl k lti7fgx nfo{ s/sf] ;DaGwdf ;x lnot lbg kg] { atfpgeof]. o:t} Pzf]l;ozg ckm Ol~hlgol/ª sn]hsf cwoif /fd]zj/ l/hfnn] Ol~hlgol/ª sn]h ;~rfnsx nfo{ s/ ;DaGwL cfjzos 1fgsf] cefj epsf] atfpfb} Pzf]l;ozgn] s/ r]tgf;dagwl k lzif0f, 5nkmn sfo{qmd cfufdl lbgdf ;~rfng ug] { atfpgeof]. lgdf{0f ;fdfu L Joj;foLs} kxndf s/bftf lziff k bfg s/bftf hfu/0f cleofgdf ;/f]sf/jfnfx sf] pt;fxhgs ;xeflutf a9\g] qmd;fu} g]kfn lgdf{0f ;fdfu L Jofkf/ ;+3n] cfgtl/s /fh:j ljefu;fu ;xsfo{ u/l cfˆg} kxndf dftxtsf $ ;ohgf egbf a9l ;b:o Jofkf/Lx nfo{ s/bftf lziff k bfg u/]sf] 5. Joj;foLx :jo+sf] ;lqmotfdf klxnf] cflzjg & ut] /fhwfglsf] dxf/fhu~hl:yt cltly kf6l{ e]go"df cfof]hgf ul/psf] s/bftf lziff sfo{qmdsf] pb\3f6g ug {x Fb} ljefusf dxflgb] {zs >L 6+sdl0f zdf{n] Jofkf/, Joj;fo ;of} + jif{;dd cljlr5gg kdf ;~rfng ug{ s/;dagwl plrt lziff lngkg]{ atfpgeof]. ljsl;t b]zdf ;ˆ6j]o/sf] ljsf;df hf]8 lbopsf] epklg g]kfnh:tf] k"jf{wf/sf] ljsf; ug{ cem} affsl /x]sf] b]zdf xf8{j]o/ jf lgdf{0f ;fdfu Lsf] 7"nf] dxtj /x]sf] rrf{ ub} { dxflgb] {zs >L zdf{n] 3/ agfpg] ;fdfg laqml ug] { laqm]tfn] u fxs;fu s/sf] rrf{ u/]df x/]s 3/ 3/df s/sf] rrf{ ;Dej epsf] atfpgeof]. s/bftfx s/ lziff lng nfnlot eo{ eljiodf c;n s/bftfsf kdf sfd ug{ tof/ epsf] v08df ljutdf s/bftfaf6 epsf q 6Lx af/] ;/sf/;fu ;Nnfx u/l ;d:of ;dfwfg ug{ ;lsg] pxffn] k lta4tf hgfpg eof]. ;f] cj;/df z esfdgf dgtjo JoQm ug {x Fb} cfgtl/s /fh:j sfof{no If]q g+ # sf k dv s/ k zf;s >L /fddl0f bjf8ln] s/bftf ;]jfnfo{ 3/3/df k ofpg cgnfog ;]jf ;~rfng ul/psf] hfgsf/l lbg eof]. sfo{qmdsf] ;efklttj ug {epsf g]kfn lgdf{0f ;fdfu L Jofkf/ ;+3sf cwoif >L s[i0f l/hfnn] s/bftf lziff k fkt u/l s/k zf;g;fu cftdlo ;DaGw ljsf; ug{ cfkm"x ttk/ /x]sf] atfpgeof]. /f]hl/f]6l ug{ Jofkf/ ug{ h;f]t;f] l;s]klg s/sf] lx;fa /fvg ghfggfn] xfn;dd bmv kfpklg s/;dagwl lziff kfpkl5 Joj;fo ;~rfng ug{ eljiodf ;xh x g] pxffsf] ljzjf; lyof]. ;f] cgt/lqmofsf] k fljlws ;qdf s/bftf ;]jf sfo{fno goff jfg]zj/sf k dv s/ clws[t >L lvd s Fj/n] d" "No clej[l4 s/m btf{, s/ s6\6l, clen]v / s/ ljj/0f, s/bftf ;]jf sfof{no lqk/]zj/sf k dv s/ clws[t >L if8fggb u?ën] cfos/ / d"no clea[l4 s/ e QmfgL tyf eqmfgldf s/ s6\6l / s/bftf ;]jf sfof{no dxf/fhu+hsf k dv s/ clws[t >L ch{ g e /fo{n] d"=c=s/, cfos/ / cgtmznsdf epsf] zns, hl/jfgf, s;/ / ;hfo ;hfo ;DaGwL Joj:yf h:tf ljifox df lziff k bfg ug {eof]. o;}alr g]kfn lgdf{0f ;fdfu L Jofkf/ ;+3s} ut] s/bftf lziffaf6 k rf/k ;f/sf] p2]zon] /fhwfgldf Ps ljzfn df]6/;fosn ofnl cfof]hgf ul/psf] 5. xhf/egbf a9l df]6/;fosndf $ xhf/ egbf a9l JolQmx ;xeful ;f] ofnlsf] pb\3f6g cy{;lrj >L s[i0fxl/ aff:sf]6fn] ug{epsf] lyof]. ltgs g]af6 ;? epsf] ofnln] sf]6]zj/, l7dl x Fb} eqmk /sf] ljlegg efusf] kl/qmdf kl5 rqmky kl/qmdf u/]sf] lyof]. ttkzrft\ /fhwfglsf] leql efu ktnl;8s, zxlbu]6, 6 s/;fu 8/ xf]og, e/ u/f} F +.

7 ultljlw s/btf lziff ;fdfu L afs; x:tfgt/0f s/ a n]l6g Tax Bulletin cfgtl/s /fh:j ljefusf nflu Revenue Administration Support Project (RAS) åf/f tof/ ul/psf] Taxpayer Education Toolbox oxl cflzjg!^ sf lbg ljefudf cfof]lht Ps ;df/f]xsf alr x:tfgt/0f ;DkGg eof]. pqm Toolbox RAS Project sf tk{mjf6 DANIDA sf al/i7 sfo{sqmd clws[t >L lzj zdf{ kf}8]n / GIZ/ RAS Project sf kl/of]hgf Joj:yfks 8f= Horst Matthaeus n] ;+oqm kdf cfgtl/s /fh:j ljefusf dxflgb{]zs >L 6+sdl0f zdf{nfo{ x:tfgt/0f ug {epsf] lyof]. pqm ;df/f]xnfo{ ;Daf]wg ub} { DANIDA sf al/i7 sfo{qmd clws[t >L kf}8]nn] Toolbox lgdf{0f xg RAS Project sf] Pp6f dxtjk"0f{ pknlaw epsf] ljrf/ JoQm ug {eof] eg] kl/of]hgf Joj:yfks 8f=DofYohn] pqm Toolbox ctogt pkof]ul xgsf ;fy} k of]u ug{ ;lhnf] epsfn] o;sf] ;dlrt k of]u xg ;s]df ljefusf] s/bftf lziff sfo{s d yk k efjsf/l xg uo{ /fh:j c;nldf ;3fp kug] ljzjf; JoQm ug{eof]. ljefusftkm{af6 dxflgb{ ]zs >L zdf{n] Toolbox tof/ u/l pknaw u/folbpsf]df RAS Project nfo{ xflb{s wgoafb 1fkg ug {xb+ } pqm Toolbox sf] s/bftf lziff sfo{s ddf clwstd pkof]u ug]{ k lta4tf JoQm ug{eof]. ;fy} pqm Toolbox ljefusf] s/ k 0ffnL ;wf/ jif{ sfof{gjogsf nflu ;d]t ljz]if pkof]ul xg] ljrf/ JoQm ug{eof]. x:tfgtl/t pqm Toolbox df s/bftf lziff lbubz{g, 6n kmf]n8/ nufot!@ j6f 5 f5 } ljifout kmf]n8/x ;dfj]z 5g\. lx;fgsf cwoif >L pd]z >]i7 Pzf]l;ozg ckm Ol~hlgol/ª sn]hsf cwoif >L /fd]zj/ l/hfn lqk/]zj/ x Fb} 6]s df k ul ofnl ;dfkg ul/psf] lyof]. s/sf nflu :jf:yo ;]jf k bfossf] jul{s/0f ug{ dfu :jf:yo ;]jf k bfos ;+3;+:yfsf ;/f]sf/jfnfx n] :jf:yo ;+:yfx Pj+ lrlst;ssf] jul{s/0f u/l 5 f5 } b/ tf]s]/ s/ ;+sng ug{ pko Qm x g] ;emfj lbpsf 5g\. cfgtl/s /fh:j ljefun] :Jff:Yo ;]jf k bfosx ;Fu u/]sf] cgt/lqmofsf ;xefulx af6 o:tf] ;emfj cfpsf] ut] ljefun] /fhwfglsf] xf]6n Pe/]i6df cfof]hgf u/]sf] ;f] cgt/lqmofsf] pb\3f6g ug{xfb} dfgglo cy{dgql >L jif{dfg kgn] gful/ssf] df}lns xssf] kdf /x]sf] :jf:yo ;]jf k bfg ug] { sfo{ ;/xfglo epsf] x Fbf ;f] ;]jf k bfg ubf{!# k ltzt d" "No clej[l4 s/ jf % k ltzt ;]jf z Ns dwo] Pssf] 5gf}6 u/l ;]jfu flxx ;+u p7fpg ;lsg] ;ljwf k bfg ul/psf] atfpg eof]. lrlst;sx af}l4s ju{ epsf] x Fbf pglx n] cfkm"n] u/]sf] cfosf] s/ ltbf{ c?nfo{ klg k ]/0ff ldng] pxffsf] egfo lyof]. sfo{qmddf g]kfn d]l8sn sfplg;nsf cwoif 8f= bfdf]b/ uh/]nn] :jf:yo ;]jf u0f:t/df hf]8 lbgkg] { ;]jf epsfn] :jf:yo ;+:yfegbf d]l8sn sn]hx af6 a9l s/sf] ck]iff ug{kg]{ atfpg eof]. o:t} g]kfn lrlst;s ;+3sf cwoif 8f= s]bf/ g/l;+x s];ln] lrlst;sx s/ ltg{sf nflu ;b}j tof/ epsf] atfpfb} pkrf/ x Fbfx Fb} la/fdlsf] d[to epdf c:ktfn g} tf]8kmf]8 x g] cj:yf cgto ug{ plrt ;/Iffsf] k agw ug{ ;/sf/;fu dfu ug {eof]. lgldq :jf:yo ;lrj 8f= tly{/fh anf{sf]6ln] sfo{qmddf lg/f]wftds pkrf/sf nflu ;/sf/n] a9l nufgl ul//x]sf] atfpfb} lrlst;s Pj+ :jf:yo ;+:yfsf] jul{s/0f u/]/ s/sf] b/ lgwf{/0f ug { pko Qm x g] ;emfj lbg eof]. ;fy} } cy{ dgqfnosf] /fh:j dxfzfvfsf ;x;lrj >L zfgt/fh ; j]bln] a]nfotdf dfg5] dbf{ k ltzt s/ lt/]kl5 dfq} bfx;+:sf/ ug{ kfog] pbfx/0f lbfb} ctofjzos ;]jf epklg :jf:yo klg s/d Qm g/x]sf] atfpgeof]. sfo{qmdsf] k fljlws ;qsf] ;efklttj ug {epsf ljefudf dxflgb] {zs >L 6+sdl0f zdf{n] :jf:yo ;]jf;dagwl s/sf] ;jfnaf/] k :tlts/0f ;d]t ug {eof]. pxffn] To; qmddf :jf:yo If]qn] klg s/sf Joj:yfsf] k"0f{ kfngf gu/]sf] kfopsf] atfpfb} :jf:yo If]qdf epsf] nufgl, sf/f]jf/ nufotsf ljj/0f k fkt ug{ uf xf] /x]sf] atfpg eof]. cg ;Gwfg s]gb sf] kdf eg;f/ ;x lnot lnpsf ;+:yfx n] To;sf] ;b kof]u jf b kof]u s] ul//x]sf 5g\, olsg ;fy egg ;lsg] cj:yf g/x]sf] atfpfb} pxffn] s]xl ;do ;+:yf rnfpkl5 gfd kl/jt{g u/l s/ 5Ng] k j[lq a9]sf] ;d]t atfpg eof]. o:t} jl/i7 lrlst;s 8f= ef]nf l/hfnn] s/ ltg{sf nflu dflg;x xlrsg] cj:yfdf clxn] :jf:yo If]qaf6 () s/f]8 jflif{s s/ pl7/xg ; vb dfggkg] { atfpg eof]. g]kfn d]l8sn sfplg;nsf cwoif 8f= bfdf]b/ uh/]n jl/i7 lrlst;s 8f= ef]nf l/hfn g]kfn lrlst;s ;+3sf cwoif 8f= s]bf/ g/l;+x s];l 7 s< ;DaGwL sg} hfgsf<l rflxpdf ^f]n k ml gda<!^^))!$)))) df ;Dks{ ug{ genf} _ M

8 Strategic and Reform Plan jif{!, cª\s cflzjg sflt{s Vol 1, Issue 3, October 2012 Strategic and Reform Plan put into effect Government of Nepal has endorsed the five year Strategic Plan (2012/ /17) and accompanying three year Reform Plan (2012/ /15) developed by Inland Revenue Department (IRD) with the overall objective of improving efficiency and effectiveness in tax system. The Ministry of Finance has given nod to these comprehensive plans on 10 th October 2012, paving the way for IRD to translate its objectives improving services and institutional capacities for the implementation of policies and administration of revenue into activities. While the country is in the transitional phase and the dire need of abundant internal resources is realised to develop the infrastructures, the IRD has succeeded to formulate a result-oriented five year Strategic Plan for the period taking into consideration the compliance environment, internal and external determining factors as well as identified challenges on tax mobilisation in Nepal. As a core supplement to achieve the goal of the Strategic Plan, IRD has launched a Reform Plan for next three year where reforms require efficient management and administration, as well as technical capacities supporting tax legislation. The five year Strategic Plan has set its vision to be an efficient organisation for internal revenue mobilisation, professional services, innovation and economic growth. To achieve in its mission of ensuring quality service for voluntary tax compliance and applying enforcement with fairness, IRD has set the four strategic directions in the Strategic Plan. These directions pinpointed as development objectives includes, policy reform and enhancement of enforcement, improving taxpayer service and education, optimal uses of modern technology and finally, revitalisation of the organisational system and mobilisation of competent human resources. Policy Reform and Enhancement of Enforcement will focus on the support to reduce complexities and foster the consistency of tax legislation by applying scientific based approaches for revenue forecasting, risk management, the enhancement of enforcement capabilities and the provision of advice to the government. IRD is committed to Improving Taxpayer Service and Education aiming to create a citizen-friendly environment, the reduction of compliance cost, assistance by and promotion of quality services in order to promote voluntary tax compliance. The Optimal Use of Modern Technology ties in with the progress IRD has achieved in the past. Outlining a comprehensive and integrated ICT network as well as IT-assisted services are in line with the focus on e- governance and support an effective administration. In order to realise reform efforts, the Revitalisation of IRD s Organisation Structure and the Mobilisation of competent Human Resources has been identified as essential. The new IRD Strategic Plan will guide the IRD in its work to restructure the revenue administration by emphasising four development objectives focusing on the improvements in tax policy, taxpayer service, tax enforcement, leveraging modern technology and strengthening the organisation, all at a same time. To achieve the desired progress on the development objectives, the IRD has developed its detailed Reform Plan covering the first three years of the Strategic Plan. The four development objectives are crosscutting in nature and in order to mobilise the supporting activities, the Reform Plan arranges the reform activities under seven areas of focus. The Reform Plan has been developed taking into account the international best practices in taxation. It identifies and focuses on seven critical areas of reform, which are the most strategic areas for improvement. These areas reflect the IRD s functional structure and cover policy and legislation, taxpayer service, enforcement and compliance, human resources management, budget, e-services and information communications technology and organisation and management. The Reform Plan is the roadmap through which the IRD will implement its development objectives. The Reform Plan outlines in detail the priority areas and builds on the achievements attained thus far across all of areas of the IRD s operations. The IRD is committed to pursuing an ambitious reform agenda based on a series of principles including the commitment for a dynamic and progressive tax administration, decentralisation of service programmes and the centralisation of enforcement programmes. Likewise the principles for the reform agenda comprise commitment to carry on the international standards, a fair and transparent organisation and continuous communication with taxpayers, stakeholders and partners. Among others, easily accessible service, including through the use of automation, so that taxpayers may participate voluntarily in the self-assessment tax system and the commitment to firmly and fairly enforce the law to address noncompliance are the core essence of the Reform Plan. 8 s/sf] rrf{ 3/ 3/;Dd k ofcf} +.

9 Strategic and Reform Plan s/ a n]l6g Tax Bulletin 9 s< ;DaGwL bflotjx? ;dodf g} k" "<f u<l ;r]t gful<ssf] kl<ro lbcf} _ M

10 { { cgtjf{tf{ jif{!, cª\s cflzjg sflt{s Vol 1, Issue 3, October 2012 ææd"csnfo{ /fh:jsf] k dv ; f]tsf] kdf :yflkt u/fpg] xfd f] nio xf]ææ g]kfn ;/sf/, cy{ dgqfno cgtu{tsf] /fh:j dxfzfvfn] /fh:j;dagwl glltut of]hgf lgdf{0f ug] {b]lv dgqfno dftxtsf /fh:j;dagwl ljefu Pj+ sfof{nox sf] sfdsf/jfxlsf] cg udg tyf ;dgjoftds sfo{ ub} { cfpsf] 5. k :tt 5, /fh:j gllt, of]hgf / sfof{gjogsf] ;DaGwdf cy{ dgqfnoaf6 eo/x]sf sfdsf/jfxlsf] ljifodf /fh:j dxfzfvfsf k dv, ;x;lrj >L zfgt/fh ;j]bl;+usf] cgtjf{tf{m g]kfn ;/sf/sf] jt{dfg /fh:j gllt s:tf] /x]sf] 5 < cfgtl/s ;fwg / ; f]tsf] clwstd kl/rfngaf6 lbuf], lghl If]q d}ql, kf/bzl{ tyf :jfandjl cy{tgqsf] lgdf{0f ug{ ;dtfd"ns s/ k 0ffnLsf] ljsf; ug{ candag ul/psf /0fgLltx lgdgfg;f/ /x]sf 5g\ M /fh:jsf b/x df j[l4 gu/l k zf;lgs ;wf/ / Ifdtf clej[l4af6 /fh:j kl/rfng nufgl d}ql jftfj/0f / s/ ;xlnot lbo{ nufgl lj:tf/ ptkfbgd"ns, cfoft k lt:yfkg / lgsf;l k j4{g ug] { pbf]ux nfo{ ;+/If0f / ;Dj4{g ub} { b]zsf] cy{tgqnfo{ cf}bf]lus/0ftkm{ cufl8 a9fpg]. s/sf] bfo/fdf gcfpsf If]qx nfo{ s/sf] bfo/df Nofpg]. ljbtlo ;]jf k jfxsf] dfwodaf6 s/ k zf;gnfo{ ;/n, kf/bzl{ Pj+ bif agfpg]. cy{ dgqfnosf lgsfox sf alrdf s]gb Lo ;"rgf k 0ffnLsf] :yfkgf :jr5, kf/bzl{, Joj;flos / s/bftf d}ql s/ k zf;gsf] ljsf; g]kfnsf] s/ k 0ffnLnfO{ cfwlgs Pj+ cgt/f{li6«o :t/sf] jgfpg eo/x]sf k of;x / o; ;DaGwdf dgqfnosf] of]hgf s] s:tf /x]sf 5g\ < g]kfnsf] s/ k 0ffnLnfO{ cfwlgs Pj+ cgt/f{li6«o :t/sf] agfpg s/ sfg"gx nfo{ cfwlgs Pj+ cgt/f{li6«o :t/df Compatiable agfpfb} nfg] qmddf cfos/, d"no clej[l4 s/ / cgtmzns P]g lgodx df kof{kt ;wf/ ul/psf] 5. s/sf] b/df l:y/tf Nofpgsf ;fy} s/sf] bfo/fnfo{ km/flsnf] agfpfb} nlupsf] 5. s/ k zf;gnfo{ ljbtlo Joj:yfkg k 0ffnLdf kfgt/0f ug{ s/ ljj/0fx aemfpg], :yfol n]vf gda/ lng], clu d s/ s Lsf ljj/0f aemfpg], JolQmut :yfol gda/ lng], /fh:j n]vfnfo{ j]edf cfwfl/t agfpg] sfo{qmdx sfof{gjogdf cfpsf 5g\. s/sf] eqmfgldf Any Branch Banking System (ABBS) k 0ffnLsf] yfngl ul/psf] 5. pnn]lvt sfo{x af6 Joj;foLsf] s/ ;xeflutf nfut 36fpFb} nlupsf] 5. s/ k zf;gdf Jofj;flostf, kf/blz{tf, k lt:kwf{tds Ifdtf j[l4 ug{ hf]8 lbopsf] 5. s/ k zf;gsf] sfo{nfo{ sfo{d"ns / glthfdf cfwfl/t agfopsf] 5. /fh:j k zf;gnfo{ r:t, 5l/tf] / lqmofzln agfpg :jfoq /fh:j af]8{sf] u7g ug] sfo{nfo{ cufl8 a9fopsf] 5. ljb]zl nufgl cfslif{t ug{ ;DefJotfsf cfwf/df k FhL lgof{ts /fi6«x ;+u qmdzm bf]xf]/f] s/dlqm ;Demf}tf ub} { hfg] gllt cg k xfn;dd!) j6f dnsx ;+u bf]xf]/f] s/dlqm ;Demf}tf ;DkGg eo;s]sf] 5 eg] cgo s]xl dnsx ;+u lgs6 eljiod} of] ;Demf}tf xg] qmddf /x]sf] 5. ;/sf/n] cl3 a9fpsf ol ;wf/ of]hgf / sfo{qmdx nfo{ cfufdl lbgdf ;d]t lg/gt/tf lbog]5. /fh:j k zf;gnfo{ ;bfrf/oqm agfpg dgqfnoaf6 s] s:tf k of;x epsf 5g\ < /fh:j k zf;gnfo{ Jofj;flos, kf/bzl{, sfo{d"ns / glthfdf cfwfl/t agfpfb} ;bfrf/oqm /fh:j k zf;gsf] kdf :yflkt u/fpg ljutb]lv g} ljlegg k of;x x Fb} cfpsf 5g\. /fh:j k zf;gdf sfo{/t sd{rf/lx sf] nflu sfo{ k s[ltsf] cfwf/df cy{ dgqfno, ljlegg ljefu / sfof{nox df sfo{/t sd{rf/lx n] kfngf ug{kg]{ cnucnu cfrf/;+lxtf lgdf{0f u/l sfof{gjog ul/psf] 5. cfgtl/s /fh:j ljefu / eg;f/ ljefu cgt{utsf sfof{nox df sfo{;dkfbgdf cfwfl/t k f]t;fxg k 0ffnL sfof{gjog ul/psf] 5. /fh:j k zf;gdf ;+nug ljefu tyf sfof{nox sf] cgudg sfo{nfo{ k efjsf/l jgfopsf] 5. /fd f] sfd ug] { sd{rf/lnfo{ k/:s[t / unt sfd ug] {nfo{ bl08t ug] { sfo{nfo{ k efjsf/l kdf sfof{gjog ul/psf] 5. ol ;j} k of;x sf] kl/0ffd :j k xfd f] /fh:j k zf;g ;bfrf/oqm agb} upsf] 5. cfd ;r]t gful/s, s/bftf / /fh:j k zf;g;+u ;DaGw /fvg] ljb]zl ;+3;+:yfx n] g]kfnsf] xfnsf] /fh:j k zf;gnfo{ x]g] { b[li6sf]0f ljutsf] tngfdf ;sf/ftds agb} upsf] cge"t ug{ yflnpsf] 5. g]kfnsf] sn ufx{:yo ptkfbg;+usf] /fh:j cgkft cem}klg Go"g /x]sf] ;Gbe{df of] cgkft a9fpgsf nflu d+qfno;+u s] s:tf of]hgf /x]sf 5g\ < cfhegbf!) jif{ cufl8 cfly{s ^) df sn ufx{:yo ptkfbg;+usf] /fh:j cgkft!!=$ k ltzt /x]sf]df % jif{ cufl8 cfly{s ^% df!#=@ k ltzt ku]sf] / ^( df cfokubf of] cgkft a9]/!%=% k ltzt ku]sf] 5. ljutsf] tngfdf of] cgkft j[l4 xf b} upsf] b]lvpsf] eptfklg g]kfn h:t} cgo ljs;f]gdv dnsx sf] tngfdf of] c+z cem}klg Go"g /x]sf] b]lvg5. of] cgkftnfo{ qmdzm j[l4 ub} { nfgkg] { rgf}tl xfdl;+u /x]sf] 5. o;sf] nflu lgdg pkfox cjndjg ub} /fh:jsf] of]ubfgnfo{ a9fpfb} n}hfgkg]{ cj:yf b]lvg5 M s/sf goff ;DefJo If]qx sf] klxrfg u/l s/sf] bfo/f lj:tf/ s/bftf lziff Pj+ s/bftfsf] Joj;flos nfut (Doing Business Cost) Go"gLs/0faf6 s/ ;xeflutfsf] b/df j[l4 k efjsf/l s/ cg;gwfgaf6 s/ ;xeflutfdf j[l4 Nofpg]. s/ asof}tf c;nlsf] sfo{nfo{ prr k fyldstfdf /fvl s8fosf ;fy sfof{gjog s/ k zf;gdf sfo{/t hgzlqmsf] Ifdtf clej[l4 d"no clej[l4 s/nfo{ /fh:jsf] k dv ; f]tsf] kdf :yflkt u/fpg of] s/ sfof{gjogdf b]lvpsf ;d:ofx nfo{ Go"gLs/0f ub} { nfg]. d"no clej[l4 s/df ljbdfg s/56sf k fjwfgx nfo{ qmdzm x6fpfb} nfg]. eg;f/ d"nofígnfo{ oyfy{k/s agfpg]. xfnsf] /fh:j kl/rfngdf cfgtl/s /fh:j 10 xfdln] lt<]sf] s< xfd } ljsf;sf nflu, cfwlgs < ;d[$ b]z lgdf{üsf nflu M

11 cgtjf{tf{ s/ a n]l6g Tax Bulletin ljefusf] of]ubfgnfo{ oxffn] s;/l x]g {epsf] 5 < cfgtl/s /fh:j ljefun] dvo kdf cfos/, d"no clej[l4 s/ / cgtmznssf] k zf;g ;~rfng ug] { ub{5. o;sf] cltl/qm lziff ;]jf zns / :jf:yo ;]jf s/sf] k zf;g klg oxl ljefun] ug] { ub{5. d"no clej[l4 s/ / cgtmznssf] k zf;g cfgtl/s /fh:j ljefun] ug]{ eptfklg j:t tyf ;]jf k}7f/lsf] cj:yfdf eg;f/ ljgbdf ;+sng xg] d"no clej[l4 s/ / cgtmzns ;+sngsf] sfo{ eg] eg;f/ sfof{nox dfkm{t\ xg] ub{5. cfly{s ^( df ;+sng epsf] sn va{ $$ ca{!$ s/f]8 *& nfvdwo] cfgtl/s /fh:j ljefuaf6?= (* ca{!@ nfv /fh:j ;+sng epsf] 5 hg sn /fh:j c;nlsf] $)=!( k ltzt xg cfpf5. o;/l /fh:j kl/rfngdf cfgtl/s /fh:j ljefusf] dxtjk"0f{ of]ubfg /x]sf] b]lvg5. s"n /fh:jdf eg;f/sf] of]ubfg cem klg prr /x]sf] jt{dfg cj:yf / WTO sf] k fjwfgsf sf/0f eg;f/ b/ 36fpFb} nfgkg] { ;Gbe{df /fh:jsf] j}slnks ; f]tsf] kdf dgqfnon] s] s:tf ljsnksf] tof/l ul//x]sf] 5 < ljutdf sn /fh:jdf eg;f/sf] of]ubfg ;a}egbf prr /xfb} cfpsf]df ljut s]xl jif{b]lv eg;f/sf] of]ubfg qmdzm 36\b} upsf] 5. ut ^( sf] /fh:j ;+sngsf] cj:yfnfo{ ljzn]if0f ubf{ sn /fh:jdf d"no clej[l4 s/sf] of]ubfg sl/j #) k ltzt ;lxt klxnf] :yfgdf / cfos/sf] of]ubfg k ltzt ;lxt bf]>f] :yfgdf /x]sf] 5 eg] eg;f/ dxzn t]>f] :yfgdf ku]sf] 5, h;sf] of]ubfg sl/a!* k ltzt /x]sf] 5. o; tyon] g]kfnsf] s/ k 0ffnL cfgtl/s kdf ;Ifd x Fb} upsf] b]lvg5. ljljw tflndx? ;~rfng cfgtl/s /fh:j ljefu / GIZ RAS Project sf] ;+oqm cfof]hgfdf ljefu cgtu{t sfo{/t hgzlqmnfo{ s/ sfg"gsf] sfof{gjog;dagwl yk ;}4flGts Pj+ Jofjxfl/s!fg k bfg u/l pglx?sf] sfo{ifdtf clej[l$ ug{ ], sfdk lt yk ptk ]l/t ug{ ] Pj+ ;]jf k jfxdf yk k efjsfl/tf Nofpg] p@]zosf ;fy ;~rfng xg] lgoldt tflnd sfo{qmdx? cgtu{t o; cjlwdf dvo?kdf tlgj^f sfo{qmdx? ;~rfng epsf %g\. ;f] qmddf cflzjg 15 b]lv 17 ;Dd cgtmzns, 9 b]lv 11 ;Dd Nepal Accounting Standard (NAS) / 7 b]lv 12 ;Dd Basic Accounting ;DaGwL tflndx? cfgtl/s /fh:j ljefu tyf &"nf s/bftf sfof{no, xl/x/ ejgsf] ;efsifdf ;DkGg ep. ;f] qmddf cgtmzns, NAS / Basic Accounting df cfgtl/s /fh:j ljefu tyf dftxtsf pktosf leq tyf aflx/sf sfof{nox?df sfo{/t qmdzm 24, 28 / 27 hgf clws[tx?sf] ;xeflutf /x]sf] lyof]. tlgj^} sfo{qmdx? Baker Tilly Dev Associate Nepal n] ;~rfng u/]sf] lyof]. o;/l sn /fh:jdf eg;f/sf] of]ubfg qmdzm 36\b} upsf] / WTO sf] k fjwfg / g]kfnn] u/]sf] k lta4tfsf] sf/0faf6 cfufdl lbgdf cem} eg;f/sf] of]ubfg 36\b} hfg] s/fdf sg} l4ljwf b]lvfb}g. ctm eg;f/ dxznsf] j}slnks ; f]tsf] jf/]df clxn]b]lv g} ;f]rg h?/l eo;s]sf] 5. o;sf] ljsnksf] kdf ljbdfg\ cfos/, d"no clej[l4 s/ / cgtmznsaf6} k"lt{ xg] u/l s/sf] bfo/f lj:tf/ ug {kg] { cj:yf b]lvg5. k :tt ;Gbe{df casf] xfd f] k of; k ToIf s/sf] of]ubfgnfo{ qmdzm j[l4 ub} { hfg] / d"no clej[l4 s/nfo{ /fh:jsf] k dv ; f]tsf] kdf :yflkt u/fpg]tkm{ pgdv xgkg] { b]lvg5. ;DklQ s/ klg o;sf] Pp6f e/kbf] { ljsnk xg;sg] b]lvg5. d"no clea[l4 s/nfo{ /fh:jsf] k dv ; f]tsf] kdf cufl8 ;fl/psf] eptfklg cem}klg d"no clej[l4 s/sf] k dv ; f]t k}7f/l /xfb} cfpsf] 5 ;fy} of] s/sf] 56sf] ;"rl s dzm a9\b} upsf] b]lvg5. o; ;Gbe{df /fh:j c;nldf d"no clea[l4 s/sf] of]ubfg a9fpg s] s:tf sbd rfngkg] { b]vgxg5 < lqjifl{o of]hgf -@)^& ^*-@)^( &)_ n] d"no clej[l4 s/nfo{ /fh:jsf] k dv ; f]tsf] kdf :yflkt u/fpg] gllt cjndjg u/]sf] eptfklg of] s/sf] of]ubfg pnn]vo kdf j[l4 xg ;ls/x]sf] 5}g. tyflk clxn] /fh:jsf ljlegg ; f]tx dwo] d"no clej[l4 s/sf] of]ubfg ;j}egbf a9l /xg upsf] 5. sn /fh:j c;nldf d"=c=s/sf] of]ubfg #) k ltzt /x]sf] 5 eg] sn s/ /fh:jdf o;sf] of]ubfg #% k ltzt /x]sf] 5. xfnsf] of] of]ubfg kof{kt 5}g. /fh:j c;nldf d"no clej[l4 s/sf] of]ubfg a9fpg M d"no clej[l4 s/df btf{ eo{ s/ ;+sng tflnd cfgtl/s /fh:j ljefusf] hgzlqmnfo{ cgt/f{li6«o :t/sf] s/;dagwl cgej cfbfgk bfg u/fpg] tyf 1fg l;k lbnfpg] p2]zon] o; cjlwdf ljefusf dxflgb{ ]zs >L 6+sdl0f zdf{, pkdxflgb{ ]zsx >L s[i0fk ;fb b]jsf]6f / >L lji0fk ;fb g]kfn, lgb{ ]zs >L gf/fo0fk ;fb ;j]bl, zfvf clws[t >L xl/zrgb 9sfn / s]ldi6 >L O{Zj/k ;fb sf]o/fnf ljlegg b]zx df ;~rfng epsf s/ ;DaGwL tflnd tyf cwoog e d0fx df ;xeful xgepsf] 5. dxflgb{ ]zs >L zdf{ dn]lzofsf] SjfnfnfDk/ df ;]K6]Da/ sf] $ / % tfl/vdf ;DkGg epsf] Asian Tax Authority Symposium df ug{kg]{ st{jo epsf t/ btf{ xg gcfpsf s/ bftfx nfo{ s/sf] bfo/fdf NofOgkb{5. cfoftlt ;fdfgsf] eg;f/ d"nof+sgnfo{ oyfy{k/s agfog h?/l 5 h;n] d"no clej[l4 s/ sfof{gjognfo{ ;xh agfpg]5. jhf/df d"=c=s/ lahs lng] lbg] Joj:yfnfO{ k efjsf/l jgfpg h?/l 5 eg] oyfy{ d"nodf lan lahs hf/l xg] jftfj/0f l;h{gf ug { klg TolQs} h?/l xg hfg5. o;sf] nflu Psftkm{ hgr]gfd"ns sfo{qmd ;~rfng ul/g cfjzos 5 eg] csf] {tkm{ jhf/df Billing Enforcement sf] sfo{nfo{ klg k efjsf/l kdf cufl8 a9fogkb{5. d"no clej[l4 s/df ljbdfg s/56sf] ;"rl ctogt nfdf] x Fb} upsfn] To;nfO{ qmdzm 36fpFb} s]xl ;Lldt j:tx df dfq s/ 56sf] Joj:yf ul/gkb{5. xfn o", t]n, df]afon nufotsf j:tx df lbofb} cfpsf] s/ lkmtf{ Joj:yfdf kg/fjnf]sg u/l Normal s/ lkmtf{ afx]ssf cgo s/ lkmtf{sf k fjwfgx nfo{ x6fog kb{5. VAT df a9\bf] qm]l86 ljj/0f 8/nfUbf] ;d:ofsf] kdf b]lvpsf] 5. o;nfo{ ;dod} ;wf/ ug{ g;s] ef]ln eofjx l:ylt l;h{gf xg] k fom lglzrt b]lvpsfn] o:tf qm]l86 ljj/0fx sf] ;dod} Verification u/l c:jefljs qm]l86nfo{ x6fpfb} hfgkg] { b]lvg5. s/ k/lif0f / cg;gwfgsf] sfo{nfo{ hf]lvddf cfwfl/t / k efjsf/l agfogkb{5. sf/f]jf/ u/]/ klg z"go ljj/0f k]z ug] { k j[lt a9\b} upsfn] o:tf] k j[lqnfo{ /f]sg ahf/ cgudg Joj:yfnfO{ k efjsf/l agfogkb{5. j}b]lzs tflnd tyf e d0f ;xeful xgeof] eg] pkdxflgb{ ]zs >L b]jsf]6fn] s[lif ljsf; a} +ssf] ;~rfns ;ldltsf] ;b:osf] x}l;otdf Oh/fonsf] bo{xkt] cjnf]sg e d0f ug{ eof]. To;}u/L USAID sf] ;xof]udf pkdxflgb{ ]zs >L g]kfn tyf zfvf clws[t >L 9sfn ;+oqm /fho cd]l/sfsf] P6nfG6fl:yt hlh{of :6]6 ljzjljbfnon] cu:6 ^ b]lv!& ;Dd ;~rfng u/]sf] /fh:j k If]k0f;DaGwL bo{xkt] tflnd sfo{qmddf ;xeful xgeof]. cgt/f{li6«o tflnds} qmddf OECD sf] ;xof]udf oxl ;]K6]Da/!& ;Dd blif0f sf]l/ofdf ;~rflnt Auditing of Small and Medium Enterprises ljifos tflnddf lgb{ ]zs >L ;j]bl / s]ldi6 >L sf]o/fnf ;xeful xgeof]. 11 s< ltg { sfg"gl st{jo dfq xf]og, ;Ddfg kfpg] cj;< klg xf] M

12 + sfof{no ljz]if jif{!, cª\s cflzjg sflt{s Vol 1, Issue 3, October 2012 cfgtl/s /fh:j sfof{no sf&df*f} +, If]q g+= 1 /fdz/)f k*f;}gl, k dv s/ k zf;s 1= /fh:j nio / ;+sngsf] cj:yf rfn cfly{s jif{ sf] efb ;Dd o; sfof{nosf] nflu /fh:j ;+sngsf] nio? 1 ca{ 11 s/f]* 19 nfv 14 xhf/ tf]lspsf]df oyfy{df?= 1 ca{ 27 s/f]* 49 nfv 40 xhf/ ;+sng epsf] % efb ;Dd niosf] 115 k ltzt /fh:j ;+sng epsf] % hg /sd ut cf=j= sf] ;f]xl cjlwsf] tngfdf sl/j 17 k ltztn] j[l$ epsf] xf]. o; sfof{no cgtu{t /x]sf s/bftf ;]jf sfof{nox? rfjlxn, aql;ktnl, sf]^]zj/, jfg]zj/ / ktnl;*saf^ /fh:j ;+sng Pj+ ;]jf;dagwl sfo{x? eo/x]sf %g\. o; sfof{non] kf rj^} ;]jf sfof{nox?jf^ eo/x]sf] /fh:j ;+sng sfo{sf] ;dgjo, dfu{lgb] {zg, cgudg, lgogq)f tyf ;xof]ulsf] e"ldsf lgjf{x ul//x]sf] %. cfos/, d"no clej[l$ s/, cgtmzns, lziff ;]jf zns, :j:yo ;]jf s/, #/ jxfn s/, Aofh s/ cflbsf] asof}tf c;nl ug]{, s/bftfsf] asof}tf;djgwl lx;fa ldnfg ug] {, gof s/bftfnfo{ s/sf] bfo/fdf NofO{ btf{ ug] {, s/bftf lziff sfo{qmd ;+rfng ug] {, s/bftfsf] s/ ljj/)f k fkt ug] {, cgtmzns nfug] j:tsf] sf/f]jf/ ug{ Ohfht lbg], To:tf] Ohfhtsf] gjls/)f ug] {, ahf/ cgudg ug] { h:tf s/bftf ;]jf / s/ ;+sng sfo{;+u ;DalGwt sfo{ut lqmofsnfkx? (Functional Activities) s/bftf ;]jf sfof{nox?af^ ;Dkfbg eo/x]sf %g\. s/ n]vf k/lif)f tyf cg;gwfg / sfg"gl sf/jfxlaf^ asof}tf c;nl;djgwl sfo{ut lqmofsnfkx? ;f]em} cfgtl/s /fh:j sfof{noaf^ ;Dkfbg eo/x]sf%g\. sfo{ut nio (Functional Target) tkm{ rfn cf=j=sf] klxnf] bo{ dlxgfsf] k ult pt;fxhgs %. tf]lspsf niox? xfl;n epsf %g\. rfn" cf=j= sf] k")f{ ah]^ xfn;dd gcfpsf] sf/)f cfly{s jif{el/sf] /fh:j nio k fkt epsf] %}g. clxn] klxnf] rf/ dlxgfsf] dfq nio k fkt epsf] %. af sl bo{ dlxgfsf] /fh:j nio xfl;n ug{ of] sfof{no / cgtu{tsf kf rj^} ;]jf sfof{nox? k lta$ %g\. sfo{ut niotkm{ eg] jif{el/s} nio lgwf{/)f eo;s]sf] %. cfgtl/s /fh:j ljefuaf^ tf]lspsf] of] cfly{s jif{sf] sfo{ut nio xfl;n ug{ ;a} s/bftf ;]jf sfof{nox? b[(tfk"j{s lqmofzln /lx/x]sf %g\. jif{el/sf] nio xfl;n ug{ ;lsg] ljzjf; lnopsf] %. 2=/fh:j ;+sng tyf jflif{s sfo{ut nio xfl;n ug{sf nflu sfof{non] s/bftf ;]jf / sfg"gsf] kl/kfngf u/fpg] (Taxpayer Service and Enforcement) bo{ lsl;dsf] /)fgllt ( Two Range Strategies) cjndag ug] {%. s/bftf ;]jfnfo{ k efsf/l jgfpg sfof{non] b]xfosf sfo{glltx?sf] sfof{gjog ug] {% M s/bftfn] dfu]sf] h:tf] s/bftf lziff k bfg s/ ;DaGwL sfg"gl / k lqmofut ljifox?df hfgsf/l lbg k rf/d"ns sfo{qmd ;+rfng s/bftfsf] sf/f]jf/ :yndf g} ku]/ hfgsf/l pknaw u/fpg]. { s/bftfsf] ugf;f] ;g]/ ttsfn ;d:of ;fdfwfgsf] kxn ug]. s/bftfnfo{ pglx?sf] st{jo tyf clwsf/sf] af]w u/fpg]. s/bftfnfo{ ljgf emgem^ t?gt ;]jf k bfg s/bftfnfo{ s/;dagwl sfg"gsf] kl/kfngf ug{ ptk ]l/t k lqmofut ;/nls/)fdf hf]* lbg] / o;sf nflu ljefunfo{ ;emfj lbg]. s/bftf ;]jf sfof{no / cfgtl/s /fh:j sfof{nosfalrdf ;dgjo u/]/ s/bftfsf ;d:of ;dfwfg 3= lgoldt s/ ;+sngdf yk k efjsfl/tf Nofpg b]xfpsf lqmofsnfkdf hf]* lbog]%m ;Defljt s/bftfx?sf] ;"rl tof/ s/bftfn] k]z ug] { cfos/ tyf d"no clej[l$ s/sf] ljj/)fsf] ;+Vof a(fo{ Non- filer #^fpg]. cfo ljj/)f tyf d"no clej[l$ s/ ljj/)fsf] cgudg ljj/)f / s/ eqmfglsf] tngftds cwoog ; f]tdf s/ s Lsf ljj/)f k flkt / eqmfglsf] lgoldt cgudg s/bftfnfo{ :j+os/ lgwf{/)f / ; f]tdf s/ s L /sd bflvnf ug{ lg/gt/ ;Dks{df /xl ptk ]l/t #/ axfn s/sf] ;"rgf ;+sng u/l c;nlnfo{ tlj tf lbg]. 4= ;Defljt s/bftfnfo{ btf{ u/fo{ s/sf] bfo/f lj:tf/ ug{ lgdg sfo{x? cufl* a(fog]%m ;Defljt s/bftfsf] ;e{ ] u/]/ ;"rl tof/ ahf/ cgudg u/l sf/f]jf/ ul//x]sf JolQmx?sf] ljj/)f ;+sng s/df btf{ xg ;DalGwt ;a}nfo{ ptk ]l/t c^]/ ug{ ] s/bftfnfo{ sfg"g adf]lhd cfos/ tyf d"no clej[l$ s/df btf{ cfos/df dfq btf{ eo{ sf/f]jf/ u/]sf s/ bftfsf] sf/f]jf/sf] cgudg u/l = 20 nfv egbf a(lsf] sf/f]jf/ ug] { s/bftfnfo{ d"no clej[l$ s/df btf{ pbf]u jfl)fho dxf;+#, g]kfn r]da/ ckm sdz{ / ljlegg j:tut ;+#x?; u ;dgjo / ;xsfo{ u/l ;Defljt ;a}nfo{ s/sf] bfo/fdf Nofpg]. 5= asof}tf s/ c;nlnfo{ k efjsf/l agfpg b]xfosf sfo{glltx? cjndjg ul/g]%m asof}tf /fvg] s/bftfsf] ;"rl tof/ klxnf] r/)fdf s/bftfnfo{ ^]lnkmf]g u/]/, s/ ;+sng e d)f u/]/, sfof{nodf af]nfp/ jf ;fdfgo kqaf^ asof}tf eqmfgl ug{ cg/f]w bf]; f] r/)fdf cfo s/ tyf d"no clej[l$ s/ sfg"gsf Joj:yfx? pnn]v u/]/ s/bftfnfo{ s/ eqmfgl ug{ hfgsf/l u/fpg]. d"=c=s/ P]g, 2052 adf]lhd ljlegg sfg"gl sf/jfxl u/l c;n pk/ h:t}m a+ }s vftf /f]ssf /fvl df}hbft /sdaf^ eqmfgl u/l lbg a+ }snfo{ kq n]vg]. ;DklQ /f]ssf /fvg]. s/bftfn] eqmfgl kfpgkg] { lgsfodf kqfrf/ u/l eqmfgl /f]ssf /fvg] jf To:tf] /sdaf^ s/ eqmfgl ug{ n]vg]. s/bftfsf] cfoft lgof{t /f]ssf ug{ eg;f/ sfof{nox?nfo{ kq n]vg]. s/bftfsf] sf/f]jf/ lgndag jf /f]ssf /f]ssf ;DklQ lnnfd laqml ut cf=j=df gssnl tyf em&f d"=c=s/ lahssf] %fglagdf k/l s/ lgwf{/)f ul/psf s/bftfaf^ c;n ug{ ljz]if Wofg lbg]. 6= s/ n]vf k/lif)f tyf cg;gwfgsf] dfwodaf^ s/;dagwl sfg"gsf] kfngf u/fpg / s/ rxfj^ tyf %nl lgogq)f ug{ b]xfosf sfo{x? ;Dkfbg ul/g]%m ljefu / o; sfof{noaf^ ljut jif{x?df %gf}^ u/l k/lif)f ug{ af sl /x]sf s/bftfx?sf] s/ k/lif)f ;DkGg ug{ ]. /fh:j hf]lvdsf] cfwf/df s/ k/lif)fsf nflu s/bftfsf] %gf}^ ug{ ]. ut cf=j=df Mismatch sf] cfwf/df %gf}^ epsf *]= 1 ljj/)fsf] cg;gwfg ;DkGg ug{ ]. cy{ dgqfno, cfgtl/s /fh:j ljefu / cgo lgsfox?af^ %fglag tyf cg;gwfgsf] nflu cfpsf s/bftfsf] cg;gwfg ug{ ]. ut cf=j= df cg;gwfgsf] k lqmof ;? eo{ ;DkGg gepsf s/bftfsf] cg;gwfg ;DkGg ug{ ]. sfof{non] cfˆg} ;"rgf / tyof sf] ljzn]if)fsf] cfwf/df s/bftf %gf}^ u/l cg;gwfg ug{ ]. ahf/ cgudg tyf Billing Enforcement sf] sfo{nfo{ ;zqm (+udf cufl* a(fpg]. dfly pnn]v ul/psf sfo{x? ;DkGg u/l rfn cf=j=sf] /fh:j ;+sng / sfo{ut nio xfl;n ug{ ;lsg]df of] sfof{no k")f{ ljzj:t %. o;sf nflu cfgtl/s /fh:j sfof{no / s/bftf ;]jf sfof{nox?df /x]sf hgzlqm, ;"rgf k ljlw / ef}lts ;fwgsf] clwstd pkof]u ul/g]% ;fy} s/bftfx?af^ klg ljutsf jif{x?df em} + ;xof]u kug] ck]iff ul/psf] %. ;fy} sd{rf/lx?sf] cfr/)f, Jojxf/ / biftfdf ;d]t yk ;wf/ ul/g] k lta4tf JoQm ub{%f} s< ;DaGwL bflotjx? ;dodf g} k" "<f u<l :jfwlg cy{tgq lgdf{)f ug{ dbt u/f} F M