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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

S T U D Y T E X T

Volume 1 (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

1 3

2 17

3 67

45

nÿlrKh ye|skaùu

jdisl mqoa.,hl=f.a wdodhï nÿ ne¢hdj

jdisl iud.ul uQ,sl wdodhï nÿ ne¢hdj

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

tl;= l< w.h u; noao(VAT)

89

103

ye¢kaùu

ixfla; Ndú;h

bf.kqï M, (Learning Outcomes)

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

BL7 : Business Taxation ( Sinhala) - Volume 1

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 ûQ,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

Business Taxation

Draft Version

CA Sri Lanka 2

Draft Version

3

mßÉfþoh01

±kqï ixrplh

1. nÿlrKh ye|skaùu

1'1 nÿlrKfha ld¾hhka $ wruqK iy

uQ,O¾u

1'2 Y%S ,xldfõ nÿ l%uh

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.

1'2'1 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<

nÿlrKh ye|skaùu

ye|skaùu

nÿlrKfha uQ,O¾uhka iuÕ nÿlrKfha ld¾hhka $ wruqKq meyeos,slsrSu fuu

mdvfuys wruqK fõ' ;jÿrg;a m%Odk nÿ we;=¿j Y%S ,xldfõ nÿ l%uhka iy nÿ

/ia wêldrSka fuu mrsÉfPaofhka úia;r flf¾'

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&.

Draft Version

BL7 | mßÉfþoh 1 : nÿlrKh ye|skaùu

4 CA Sri Lanka

1' nÿlrKh ye|skaùu

nÿlrKh hkq l=ulao?

noaola hkq lsishï rgl mqrjeisfhl= úiska wod< rfgys iqN isoaêh Wfoid rch fj;

f.jkq ,nk wksjd¾hh f.ùula fyda odhl;ajhls' rchla úiska nÿ whùï fyda Kh

hk wdldr u.ska rdcH wdodhï tl;= lr .kshs' nÿlrKfhaoS" iDcq nÿ yd jl% nÿ hk

fowdldrhlska jQ nÿ mkjkq ,efí'iDcq nÿ mqoa., yd ixia:dms; wdodhu u; iDcqju

mkjkq ,nk w;r jl% nÿ mkjkq ,nkafka NdKav yd fiajd j, ñ, u;h'

2' nÿlrKfha ld¾hhka iy uQ,O¾uhka

noqlrKfha uQ,sl wruqKq" wd¾:sl wruqKQ yd idudcSh wruqKq f,iska m%Odk jYfhka

j¾.SlrKh l< yelsh'

2'1 nÿlrKfha uQ,sl wruqK $ ld¾hhka

nÿlrKfha uQ,sl wruqK jkqfha rcfha fmdÿ úhoï i|yd jQ wruqo,a /ialr .ekSuhs'

fmdÿ úhoï ( Y%S ,xldfõ mqrjeishka fjkqfjka rch úiska fiajdjka /ila fkdñf,a fyda

iykodhS ñ, .Kka hgf;a imhkq ,efí'

mßÉfþo wka;¾.;h bf.kqï M,h

1' nÿlrKh yeoskaùu N/A

2' nÿlrKfha ld¾hhka iy uQ,O¾uhka 1.1.1, 1.1.2

3' Y%S ,xldfõ j;auka nÿ l%uh 1.2.1, 1.2.2

Draft Version


5 CA Sri Lanka

WodyrK( rch úiska imhk fiajdjka"

• fmd,Sish iy ;%súO yuqodj úiska imhk wdrlaIdj" kS;sh iy wK

• rcfha mdi,a iy úYaj úoHd, úiska imhkq ,nk ksoyia wOHdmkh

• rcfha wdfrda.HYd,d úiska imhkq ,nk ksoyia ffjoH fiajdjka

• ud¾. moaO;Ska kv;a;= lsrSu

• úÿ,sh iy c,h iykodhS ñ,g iemhSu

rchla úiska mqrjeishkag tjeks fiajdjka iemhSfïoS jegqma yd fõ;k f.ùu iy m%d.aOK

j;alï j, wdfhdackh lsrSu jeks oE i|yd jQ wjYH;djh úfYaIfhka i|yka lsrSu wjYH

fkdfõ' rchlg tjeks fmdÿ úhoï oerSu msKsi jQ wruqo,a /ia lsrSu wjYH fõ'tu ksid

fmdÿ úhoï i|yd wruqo,a /ialsrSu nÿlrKfha uQ,sl ld¾hh fõ'

nÿlrKfha uQ,sl wruqK i|yka lrkak'

rcfha fmdÿ úhoï i|yd jQ wruqo,a /ialsrSu nÿlrKfha m%Odk;u wruqK fõ'

2'2 nÿlrKfha idudcSh yd wd¾:sl ld¾hhka$ wruqKq

nÿlrKfha idudcSh yd wd¾:sl ld¾hhka my; oelafõ'

nÿlrKfha wd¾:sl ld¾hhka$ wruqKq foaYSh iy úfoaYSh wdfhdack fhduq l< hq;= osYdjka ieliSu - rchlg" jrsmkï iy osrs

oSukd jeks nÿ fuj,ï fhdod .ksñka fm!oa.,sl wxYfha hï hï wdfhdackhka flfrys

osrs .ekaùu fyda wffO¾h lsrSu l< yel'

m%Yakh nÿlrKfha uQ,sl wruqK $ ld¾hhka

ms<s;=r

Draft Version


6 CA Sri Lanka

úfoaYSh ;rÕlrejkaf.ka foaYSh l¾udka;hka wdrlaId lr .ekSu - w;HdjYH foaYSh

l¾udka;hka úfoaYSh ;rÕlrejkaf.ka wdrlaId lr.ekSu msKsi wdkhk nÿ mekùu

jeks úúO nÿ fuj,ï WmldrS lr.; yel'

nÿlrKfha idudcSh ld¾hhka$ wruqKq

iudch úiska wkqu; fkdlrk ld¾hhka wffO¾hu;a lsrSu - u;ameka iy ÿïjeÜ

mrsyrKh lsrSu" iQÿ yd TÜgq we,a,Su jeks wkqu; l< fkdyels ld¾hhka iSud lsrSfï

fuj,ï f,i nÿ WmldrS lr.; yel'

iudch úiska wkqu; lrkq ,nk ld¾hhka osrs.ekaùu - b;srs lsrSï" úY%dñl wdfhdack"

kj fidhd.ekSï" m¾fhaIK iy ixj¾Ok lghq;= jeks iudchla úiska wkqu; lrkq

,nk lghq;= osrs.ekaùug nÿ l%uh Wmfhda.S lr.; yel'

wdodhï mr;rhka wvq lsrSu - iudcfha we;s wdodhï wiu;=,s;;djh wvq lsrSu i|yd

nÿ iykhka ,nd oSu iy j¾Ol l%udkql+,j by< hk& nÿq m%;sY;hka fhdod.ekSu jeks

oE l< yelsh'

nÿlrKfha wd¾:sl yd idudcSh wruqKq y÷kd .kak'

wd¾:sl wruqKq(

foaYSh yd úfoaYSh wdfhdack i|yd u. fmkaùu'

õfoaYSh ;rÕlrejkaf.ka foaYSh l¾udka; wdrlaId lr .ekSu'

idudcSh wruqKq(

iudch úiska wkqu; fkdlrk ld¾hhka wffO¾hu;a lsrSu'

iudch õiska wkqu; lrk ld¾hhka osrs.ekaùu'

mqoa.,hka w;r jQ wdodhï mr;rh $ wdodhï úIu;djh wvqlsrSu'

m%Yakh nÿlrKfha wd¾:sl yd idudcSh ld¾hhka

ms<s;=r

Draft Version


7 CA Sri Lanka

2.3 nÿlrKfha uQ,O¾u

nÿlrKh ie,iqï lsrSu yd l%shd;aul lsrSu uQ,O¾uhka /ila u; mokï fõ'

nÿlrKfha uQ,O¾u( nÿlrKh ie,iqï lsrSfïoS iy l%shd;aul lsrSfïoS rchlg

uÕfmkajkq ,nk uQ,O¾uhka nÿlrK uQ,O¾u f,i ye|skafõ'

nÿlrKfha uQ,O¾u my; i|yka fõ'

idOdrK;ajh (Equity)

iudk wd¾Ól uÜgï j, we;s mqoa.,hkag mekfjk nÿ nr iudk úh hq;=h' wevï iañ;a

(Adam Smith) ±lajQ mßÈ ;u;udf.a yelshdj wkqj rchg odhl;ajh ±laúh hq;=h'

idOdrK;ajfha uQ,O¾u fol my;ska ±lafõ'

i) m%;s,dN uQ,O¾uh ii) f.ùfï yelshdj u; jQ uQ,O¾uh

m%;s,dN uQ,O¾ufhys § jvd jeä m%;s,dN ,nk msßi úiska jeä nÿ odhl;ajhla ,nd

Èh hq;= fõ' fuys§" ,enQ m%;s,dN m%udKh y÷kd.ekSu b;d ixlS¾K lghq;a;la

jk neúka f.ùfï yelshdj u; jQ uQ,O¾uh" idOdrK;ajh Wfoid nÿlrKfha

fhdÞ.; yels jvd fyd|u úl,amh fõ'

nÿ f.ùfï yelshdj u; jQ uQ,O¾uh fldgia follg fnÈh yelsh'

i) isria idOdrK;ajh ii) ;sria idOdrK;ajh

isria idOdrK;ajfhys § iudk ;;a;ajfha isák mqoa.,hkag iudk wdldrfhka ie<lsh hq;=

fõ' WÞyrKhla f,i" mqoa.,hka fofokl= úiska udislj remsh,a ñ,shkhl wdÞhula Wmhhs

kï Tjqka iudk nÿ m%udKhla f.úh hq;= fõ'

;sria idOdrK;ajfhys§ by< wdÞhula Wmhk mqoa.,hska úiska jeä nÿ m%udKhla f.úh

hq;= fõ' ;sria idOdrK;ajh ;=,ska wkql%ñl wdldrfhka nÿ mekùu flfrys wjOdkh fhduq

flf¾' tkï by< f.ùfï yelshdjla we;s mqoa.,hska úiska by< nÿ m%udKhla rchg f.úh

hq;=h'

ksYaÑ; nj (Certainty)

wúksYaÑ; ùu nÿ u.yeÍug fya;= jk neúka th ksYaÑ; úh hq;=h' nÿ f.jkakd fukau

wfkla iEu mqoa.,fhl=gu tA tA ;eke;af;l= úiska f.úh hq;= nÿ uqo," f.úh hq;= Èkh

f.úh hq;= l%uh wdÈh b;du;a meyeÈ,s yd ir< ^ksYaÑ;& úh hq;=h'

Draft Version


8 CA Sri Lanka

wd¾Ólhl id¾:l fufyhqula Wfoid lsishï mqoa.,fhl=" m%Odk jYfhka jHdmdßl mka;sh

úiska ;u jHjidh fyda wdfhdackh u.ska bmhQ wdÞhï u; f.úh hq;= nÿ m%udKh ksYaÑ;j

±k isàu wjYH fõ'

myiq nj iy iafjÉPd wkql+,Ndjh (Convenience & volantary compliance)

nÿ i|yd jQ iafjÉPduh wkql+,Ndjh Èßu;a lsÍu Wfoid nÿ mejÍu iy wh lsÍu nÿ

f.jkakdg myiq jk wdldrhg isÿ úh hq;=h'

WÞyrK jYfhka wdÞhï nÿ jdßl jYfhka whlsÍu ye|skaúh yelsh'

msrsueiqï Þhl nj (Economy)

rch úiska nÿ whlr .ekSu i|yd orkq ,nk msßjeh wju lr .; hq;= fõ' nÿ

moaO;sh ixlS¾K jk úg§ nÿ wh lsÍu Wfoid úia;SrK jQ mßmd,kuh hdka;%Khla wjYH

jk w;r tys m%;sM,hla f,i nÿ /ia lsÍfï msßjeh idfmalaI jYfhka by<

w.hla .kshs' msßueiqïÞhS nÿ wh lsÍula i|yd nÿ jvd ir, úh hq;= fõ'

l%udkql+, j¾Ol nj (Progressirity)

nÿ nr f.jkakdf.a wdÞhï m%udKh yd f.ùfï yelshdjg iudkqmd;sl úh hq;= fõ'

fuh ;sria idOdrK;aj uQ,O¾uh iy f.ùfï yelshdj wkqj nÿ wh lsÍfï moku u;

f.dvkef.a' jeä wdÞhï,dNSka jeä nÿ uqo,l=;a wvq wdÞhï,dNSka wvq nÿ uqo,l=;a f.ùu

fuys uQ,sl wfmalaIdj fõ'

ld¾hCIu nj (Efficiency)

nÿ wdodhï yd ii|k úg noaola whlsÍï msßjeh wvq ùu u; noao ld¾hCIu f,i

ye¢kafõ'

m%udKj;a nj (Adequacy)

nÿ wodhfï tl;=j wfmaCIs; fmdÿ úhoï i|yd m%udKj;a ùu fuhska woyia flf¾'

mq¿,a mokula iys; nj (Broad base)

tla mqoa.,hl= u; megfjk nÿ nr wju ùu i|yd ck.ykfha;a iudcfh;a jeäfokd u;

me;sr hd hq;=h'

ir, nj (Simplicity)

idudkH nÿf.jkaklg nÿ mekùu ;lafiare lsÍu iy nÿ f.ùu wjfndaO lr .; yels

m%udKhg ir, úh hq;=h'

Draft Version


9 CA Sri Lanka

nÿlrKfha uQ,O¾u y;rla i|yka lrkak'

idOdrK nj

l%udkql+, j¾Ol nj

ir, nj

ksYaÑ; nj

2'4 iDcq iy jl% nÿ

nÿ iDcq iy jl% nÿ f,iska mq¿,aj j¾.SlrKh l< yel'

iDcq nÿ iy jl% nÿ w;r fjki

3' Y%S ,xldfõ j;auka nÿ l%uh

3'1 Y%S ,xldfõ nÿ wêldÍka

YS% ,xldfõ j;auka nÿ l%uh" foaYSh wdÞhï fomd¾;fïka;=j" m<d;a wdÞhï fomd¾;fïka;=j"

f¾.= fomd¾;fïka;=j" iqrd nÿ fomd¾;fïka;=j hkd§ rdcH fomd¾;fïka;= lsysmhla úiska

mßmd,kh flf¾'

m%Yakh nÿlrKfha wd¾:sl yd idudcSh ld¾hhka

ms<s;=r

iDcq nÿ jl% nÿ

nÿ mekùu iy f.ùu iDcq nÿ" nÿ f.jkakd úiska iDcqju rchg f.úh hq;=h

jl% nÿ th orkakd fkdj fjk;a flfkl= úiska tl;= lr f.jkq ,efí'

nÿ nr ú;eka lsÍu nÿ nr mejßh fkdyel wjika mdßfNda.slhdg nÿ ner ú;eka flf¾

nÿ tl;= lsÍu iafjÉPdfjka fkdf.jk úg tl;= lr .ekSfï msßjeh wêl fõ'

tl;= lr .ekSfï msßjeh wju fõ'

nÿ ner idudkHfhka iDcq nÿ" l%udkql+, j¾Ol iajrEmhla .kS'

jl% nÿ j, nÿ nr l%ufhka wvqjk $ m%;s.dó n,mEula we;'

WÞyrK wdÞhï noao tl;= l< w.h u; noao" cd;sh f.dvke.Sfï noao

Draft Version


10 CA Sri Lanka

foaYSh wdÞhï fomd¾;fïka;=j

md¾,sfïka;= mk;a u.ska mkjk ,o nÿ j¾. lsysmhlau iïnkaOfhka jQ mßmd,k

n,Odßhd f,iska foaYSh wdÞhï fomd¾;fïka;=j m;a lr we;' tu fomd¾;fïka;=fõ

fufyjr hgf;a fuh wdjrKh lr we;'

foaYSh wdÞhï fomd¾;fïka;=fõ fufyjr( nÿ f.ùu flfrys iafõÉPd wkql=,;djh

Èß.ekaùu u.ska fukau nÿ f.ùu meyer yeÍu yd u.yeÍu j<lajd,Su u.ska wÞ< nÿ kS;s

yd wfkl=;a wKmk;a j,g hg;aj nÿ wh lsÍu iy nÿ wdY%s; jHjia:djka idOdrKj" tl

iudkj" wdpdrYS,Sj l%shdjg kexùu u.ska nÿ l%ufha wjxlNdjh yd ld¾hlaIu;djh

flfrys uyck úYajdih mj;ajdf.k hdug lghq;= lsÍu.

foaYSh wdÞhï fomd¾;fïka;=j úiska mßmd,kh lrkq ,nk m%Odk nÿ j¾.hka (

• wdÞhï noao (IT)

• tl;= l< w.h u; noao (VAT)

• cd;sh f.dvke.Sfï noao (NBT)

• uqoaor nÿ ^úfYaI úê úOdk& mk; wkqj uqoaor noao

• wd¾Ól fiajd .dia;= (ESC)

• bÈlsÍï l¾udka; iy;sl wruqo,a noao (CIGFL) - 2016 whjeh fhdackd wkqj bÈlsÍï

l¾udka; wem wruqo,a noao (CIGFL) 2016 ckjdß 1 jk Èk isg bj;a lsÍug kshñ;h

m<d;a wdÞhï fomd¾;fïka;=j

wdKavql%u jHjia:dfõ 13 jk ixfYdaOkh hgf;a m<d;a iNd msysg jQ w;r wÞ< m<d;a iNd

n,m%foaY ;=< iuyr wdÞhï tla/ia lsÍu iy mßmd,kh lsÍfï ld¾hh tu m<d;a iNd

hgf;a msysg jQ m<d;a wdÞhï fomd¾;fïka;= j,g mjrd we;' fuu md<d;a wdÞhï

fomd¾;fïka;=j úiska m<d;a m%{ma;s wkqj j¾;udkfha§ my; ±lafjk nÿ tl;= lsÍfï

ld¾hh isÿ lrhs'

• uqoaor noao (Stamp Duty)

• Lksc nÿ (Mineral Tax)

• T!IO iy ridhk øjH nÿ (Drug and Chemical Tax)

• f,d;/hs nÿ (Lottery Tax)

• ;Hd. ;r. nÿ (Prize Competition Tax)

• TÜgq we,a,Sfï nÿ (Betting Tax)

j¾I 2010 foieïn¾ 31 Èk jHdmdr msßjegqï noao (Business Turnover Tax)

Draft Version


11 CA Sri Lanka

wfydais lrk f;la m<d;a wdÞhï fomd¾;ïka;=j úiska th mßmd,kh lrk ,È'

f¾.= fomd¾;fïka;=j

wdhd; iy ks¾hd; u; nÿ tl;= lsÍfï j.lSu iy tA nÿ mßmd,kh lsÍu f¾.=

fomd¾;=fïka;=jg mjrd we;' ;j ÿrg;a fuu fomd¾;=fïka;=j wdkhk iy wmkhk

md,kh lsÍu iy fufyhùu iïnkaOfhka m%Odk fufyhla bgqlrk w;r mdßißl" fi!LH"

idudÔh iy wdrlaIl fya;= u; iSud l< NdKav wdkhkh iy wmkhk md,kh lsÍuo isÿ

lrhs'

iqrdnÿ fomd¾;fïka;=j

idudÔh iqNidOkh iy ixj¾Okh i|yd nÿ wh lsÍu iy kS;s úfrdaê u;ameka ksIamdokhka

iy wf,ú lsÍu je<elaùu u.ska Y%S ,xldfõ u;ameka iy ÿïfld< l¾udka;h

iïnkaOfhka l%shdYS,s iy m%Óm, <.d lrfok mßmd,k l%uhla l%shd;aul

lsÍfï j.lSu iqrdnÿ fomd¾;fïka;=jg mejÍ we;'

;jo tu.ska Y%s ,xldfõ iudch wdrlaId lsÍu ms‚i úI j¾." wìx yd wka;rdÞhl T!IO

j¾. wd{d mk; n,.ekaùuo isÿ fõ'

3'2 Y%S ,xldfõ m%Odk nÿ j¾.

Y%S ,xldfõ l%shd;aul jk nÿ j¾. my; oelafõ'

wdÞhï noao (Income Tax)

wdÞhï noao iDcq noaola jk w;r th iEu mqoa.,fhl=f.au wdÞhu u; mkjkq ,nhs'

fuh /ia lsÍfï n,h foaYSh wdÞhï flduidßia ckrd,ajrhdg mjrd we;'

tl;=l< w.h u; noao (VAT)

tl;= l< w.h u; noao m%Odk;u jl% noao jk w;r fuh NdKav iy fiajd mßfNdackh

lrkq ,nk wjidk mdßfNda.slhd úiska orkq ,efí' fuys mßmd,kuh n,h foaYSh wdÞhï

flduidßia ckrd,ajrhd i;= fõ’' flfia fj;;a fuu noao Y%S ,xldjg NdKav wdkhkh

lrk wjia:dfõ§ fyda ksIamdolhkaf.ka yd fjf<÷kaf.ka Tjqkaf.a tl;= l< w.h u;

wh lrkq ,nk w;r " nÿ u; nÿ wh ùu je<elaùu tys wruqK fõ'

Draft Version


12 CA Sri Lanka

cd;sh f.dvke.Sfï noao (NBT)

cd;sh f.dvke.Sfï noao hkq Y%S ,xldj ;=, msßjegqu u; mkjkq ,enQ ;j;a tla nÿ j¾.hls'

fuh 2009 jif¾ fmnrjdß m<uq jk Èk isg l%shd;aul jk w;r foaYSh wdÞhï

flduidßia ckrd,ajrhd úiska md,kh lrkq ,nhs'

wd¾Ól fiajd .dia;= (ESC)

wd¾Ól fiajd .dia;= hkq iDcq noaola jk w;r th iEu mqoa.,hl=f.au fyda yjq,a

jHdmdrhl jHdmdr msßjegqu u; whlrkq ,efí' fuys mßmd,kuh n,h foaYSh wdÞhï

flduidßia ckrd,ajrhd i;= fõ'

uqoaor noao (Stamp Duty)

uqoaor nÿ Y%S ,xldj ;=,§ ,shd w;aika lrk ,o" ilia lrk ,o fyda bÈßm;a lrk ,o fyda

Y%S ,xldfjka msg;§ ,shd w;aika lrk ,oaola jqj;a th bÈßm;a lrk wjia:dfõ§ Y%S ,xldfõ

msysgd we;s foam,la iïnkaOfhka jQ iEu úfYaIs; idOl m;%hla u;u weu;sjrhd

úiska .eiÜ m;%fhys kshu lrkq ,nk wkqmd;hg wkqj wh lrkq ,efí' fuys§ wÞ, ,sms

f,aLkhkays jákdlu u; kshu lrkq ,enQ wkqmd; hgf;a nÿ wh

lrkq ,efí' uqoaor nÿ md,kh lsÍu foaYSSh wdÞhï flduidßia ckrd,ajrhd

fukau m<d;a wdÞhï flduidßiajreka Tjqkaf.a n, m%udKhg wkqj lrkq ,efí'

fldgia .kqfokq noao (Share transaction levy)

fldgia .kqfokq noao" fld<U fldgia fjf<|fmdf,ys fldgia yqjudre jk wjia:djkays§

tys fldgia úl=Kqïlre yd .eKqïlre hk fofokdf.kau tlu fldgia .kqfokqj u;

wh lrkq ,nhs'

flfia fj;;a 2016 ckjdß 01 Èk isg n, meje;afjk mßÈ fuu noao wfydais fldg we;'

wdkhk nÿ (Import duties)

wdkhk ;Sre nÿ ;= <g wdkhkh lrkq ,nk NdKav u; úúO wkqmd;hka hgf;a wh

lrkq ,nhs' wdkhk nÿ mßmd,kh iïnkaOj j.lSu f¾. wOHlaI ckrd,ajrhd i;= fõ'

iqrd nÿ (Excise duty)

iqrd nÿ m%Odk jYfhka Y%S ,xldj ;=< jQ ÿïfld< yd u;ameka wdY%s; ksIamdok úl=Kqï u;

iqrd nÿ flduidßia ckrd,ajrhd úiska wh lrkq ,nhs'

Draft Version


13 CA Sri Lanka

nÿlrKfha uQ,sl wruqK jkqfha rdcH úhoï uQ,Hkh lr .ekSuhs'

nÿlrKfha oaú;shsl wruqK f,iska wd¾Ól yd idudÔh lghq;= y÷kd.; yel'

idOdrK nj" l%udkql+, nj" ld¾hlaIu nj" m%udKj;a nj" ksYaÑ; nj" mq¿,a mrdihla

úh hq;= nj iy ir, nj nÿlrKfha uQ,O¾uhka fõ'

iDcq nÿ" nÿ f.jkakd úiska iDcqju wdÞhï nÿ wêldßhg f.jk w;r jl% nÿ nÿnr

megfjk ;eke;a;dg mßndysr ;eke;af;l= úiska tl;= lr" wÞ< nÿ wêldßhg f.jkq

,efí'

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

iy iqrd nÿ fomd¾;fïka;=j Y%S ,xldfõ m%Odk nÿ wêldÍka fõ'

wdÞhï noao" tl;= l< w.h u; noao" cd;sh f.dvke.Sfï noao" uqoaor noao" iqrd nÿ"

wdkhk nÿ iy fldgia yqjudre noao Y%S ,xldfõ l%shd;aul jk m%Odk nÿ j¾.hka

fõ'

mßÉfþo i

drdx

Yh

Draft Version


14 CA Sri Lanka

1. tl;= l< w.h u; noao (VAT) Y%S ,xldfõ we;s jl% noaols' fuh meyeÈ,s lrkak'

2. nÿlrKh iïnkaOfhka jQ l%udkql+, j¾Ol nj (progressivity) hk ixl,amh meyeÈ,s

lrkak'

3. nÿlrKfha idudÔh wruqKQ folla ,ehsia;=.; lrkak'

4. nÿlrK uQ,O¾u ,ehsia;=.; lrkak'

5. Y%S ,xldfõ m%Odk nÿ tl;= lsÍfï wêldÍka i|yka lrkak'

m%%.

;s m

Íl

aIK

h

Draft Version


15 CA Sri Lanka

1. NdKAv yd fiajdj, wjika mdßfNda.slhd u; tl;= l, w.h u; jQ noao mek fõ' tu

noao tf,iska nÿ nr orkakd yer Bg fjkia jQ ;eke;af;l= $;eke;a;ka úiska /ialrkq

,efí' th jl% noaols'

2. nÿ nr nÿ f.jkakdf.a wdÞhï m%udKh yd f.ùï yelshdjg iudkqmd;sl úh hq;=h hkak

l%udkql+, j¾Ol nj uQ,O¾uhs. fuh ;sria idOdrK;aj uQ,O¾uh iy f.ùfï yelshdj

wkqj nÿ wh lsÍfï moku u; f.dvkef.a'jeä wdÞhï,dNSka jeä nÿ uqo,l=;a wvq

wdÞhï,dNSka wvq nÿ uqo,l=;a f.ùu fuys uQ,sl wfmalaIdj fõ'

3.

I. iudch úiska wkqu; fkdlrk lghq;= wffO¾hu;a lsÍu'

II. iudch úiska wkqu; lrk lghq;= ffO¾hu;a lsÍu'

III. wdÞhï fn§hdfï úYu;djh wvq lsÍu

4. nÿlrKfha uQ,O¾u my;ska ±lafõ'

• idOdrK nj

• l%udkql+, j¾Ol nj

• ir, nj

• ksYaÑ; nj

• m%udKj;a nj

• myiq nj iy iafúÉPd wkql+,;djh

• mq¿,a mrdihla ùu

• ld¾hlaIu nj

5. Y%S ,xldfõ m%Odk nÿ tl;= lsÍfï wêldÍka'

• foaYSh wdÞhï fomd¾;fïka;=j

• m<d;a wdÞhï fomd¾;fïka;=j

• f¾.= fomd¾;fïka;=j

• iqrdnÿ fomd¾;fïka;=j

m%.

;s m

Íl

aIK

h i

|y

d ms<s;

=re

Draft Version


16 CA Sri Lanka

Draft Version

17

mßÉfþoh02

±kqï ixrplh

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 ,hsia;=.; wdodhï m%Njhkaf.ka ,efnk jHjia:dms; wdodhu

2'2'1 iq¿ yd uOH mßudK jHjidhlg wdod,j bv Èh yels yd bvÈh fkdyels úhoï ie,ls,a,g f.k jHdmdrhlska ,efnk ;lafiarejk wdodhu .Kkh lsÍu iy m%d.aOk j;alula Wm,íê 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 whjk wdodhu 2'3'1 wdod< iqÿiqlï ,nk f.ùï iy iyk ie,ls,a,g f.k nÿ whjk wdodhu .Kkh lsÍu'

jdisl mqoa.,hl=f.a

wdodhï nÿ ne¢hdj

Draft Version

BL7 | mßÉfþoh 2 : jdisl mqoa.,hl=f.a wdodhï nÿ ne¢hdj

18 CA Sri Lanka

1. wdodhï noao mekùu'

1.1. wdodhï noaog wdod, jHjia:dms; úêúOdk

^w& foaYSh wdodhï mk;

Y%S ,xldfõ wdodhï nÿ mekùu iïnkaOfhka jQ m%Odk;u mk; 2017 wxl 24 ork foaYSh

wdodhï mk;hs' fuu mk; 2018 wfm%a,a ui 01 jk osk isg n,meje;afjk w;r fï olajd

lsisÿ ixfYdaOkhka isÿù ke;' kj mkf;a úfYaIfhka i|yka lr we;akï ñi ;lafiare

j¾Ih i|yd 2018 wfm%a,a ui 01 jk oskfhka miqj wdrïN jk 2006 wxl 10 ork mk;

wÞ, fkdfõ' Bg úi÷ula f,i 2064$53 wxl orK 2018 wfm%a,a 01 jk osk .eiÜ m;%h

u.ska wka;¾ld,Sk úê úOdk y÷kajd oS we;'

^wd& rcfha .eiÜ ksfõokhka

iuyr mk;a úiska tu mk;g wod<j .eiÜ ksfõok jrska jr ksl=;a lsrSfï n,;, wod<

wud;Hjrhdg fyda nÿ mrsmd,ljrhdg mjrd we;' tjeks ;;ajhka hgf;a ksl=;a lrk .eiÜ

ksfõokhkao wod< kS;s rduqfjysu fldgila fõ'

^we& kvq ;Skaÿ kS;Ska

jHjia:dodhlh ^md¾,sfïka;=j& úiska kS;s iïu; lrk w;r tajd w¾: ksrEmKh lsrSfï

n,h wêlrKh fj; mejf¾' bx.%Sis kS;sfha fmdÿ kS;s uQ,O¾u j,g wkqj by< Widú


1. wdodhï nÿ mekùu' 2.1.1, 2.1.2, 2.1.3

2. wdodhï m%Njhka 2.2.1, 2.2.2.2.2.3

3. nÿ whjk wdodhu 2.3.1

Draft Version


19 CA Sri Lanka

,ndÿka ;Skaÿ mQ¾j.dó ;Skaÿ f,i f.k miq wjia:dj,g wod< ksoiqka f,iska i<lkq we;'

ta ksid nÿ iïnkaOfhka jk fmr kvq ;Skaÿ o nÿ kS;s rduqfõysu fldgila fõ'

^wE& nÿ rS;Ska

nÿ moaO;sh mrsmd,kh lsrSfïoS we;s úh yels wúksYaÑ; wjia:dj,oS fmdÿ ;;ajhla

mj;ajdf.k hdug nÿ mrsmd,k ^foaYSh wdodhï fomd¾;fïka;=j& fmdÿ rS;Ska fukau

fm!oa.,sl rS;Skao ksl=;a lrkq ,nhs' fuu nÿ rS;Ska úfYaIs; .eg¿ iys; ;;ajhloS fyda

u;=j we;s lreKla iïnkaOfhka nÿ mrsmd,kh orkq ,nk u;hla fyda Tyqf.a ksYaph

lsrSula fõ'fujeks rS;s ^Rulling& wdodhï ks,OdrSkag fukau nÿ f.jkakkago wkd.; iudk

.eg¿ ;;ajhka yªkd.ekSug hï hï iSudjka hgf;a fhdod.; yel'

wdodhï noao i|yd wod< jk kS;s ixrplhka i|yka lrkak

2017 wxl 24 orK foaYSh wdodhï mk; wêlrKh úiska ksYaph lrk ,o kvq ;Skaÿ rcfha .eiÜ ksfõok foaYSh wdodhï fomd¾;fïka;=j úiska ksl=;a lrk nÿ rS;Ska mqj;am;a oekaùï

´kEu nÿ l%uhla ld¾hlaIu iy M,odhS jkafka th ukdj mrsmd,kh l< úgh' tu ksid

foaYSh wdodhï flduidrsia ckrd,ajrhd úiska Y%S ,xldfõ wdodhï nÿ l%uh mrsmd,kh lrkq

,efí'

1.2. wdodhï nÿ whlsrSsu

hï ;lafiare j¾Ihla i|yd nÿ whl< yels wdodhula ,nk ;eke;af;l= úiska tu j¾Ih

;=, oS iy wjidk r|jd.ekSfï f.ùula ,nk ;eke;af;l= úiska tla tla ;lafiare

j¾Ih i|yd wdodhï noao f.jkq ,eìh hq;=h'

foaYSh wdodhï mkf;a 2 jk j.ka;sfha ^nÿ mekùfï j.ka;sh& i|yka wdldrhg f.úh

hq;= nÿ m%udKh hkq nÿ whl< yels wdodhu u; f.úh hq;= noao iy wjidk r|jd .ekSfï

f.ùula u; f.úh hq;= noafoa tl;=j fõ'

m%Yakh wdodhï nÿ i|yd wod< kS;s ixrpl

ms<s;=re

Draft Version


20 CA Sri Lanka

nÿ whl< yels wdodhu u; fukau wjidk r|jd .ekSfï f.ùï u; f.úh hq;= noao mkf;a

m<uq Wmf,aLkfha olajd we;s nÿ wkqm%udK wkqj .Kkh l< hq;=h' r|jd.ekSfï nÿ

ner fukau úfoaY nÿ ner o nÿ whl< yels wdodhu u; f.úh hq;= noafoka wvql< yel'

flfia fj;;a" wjidk r|jd .ekSfï f.ùï nÿ wh l< yels wdodhfï fldgila fkdjk

ksid r|jd .ekSfï nÿ ner wvql< fkdyel' nÿ whl< yels wdodhu hkq" ;lafiare

j¾Ihla i|yd fiajd kshqla;sfhka" jHdmdrfhka" wdfhdackfhka iy fjk;a m%Njhlska

,efnk ;lafiare l< yels wdodhï j, tl;=j fõ' fuu m%Njhkaf.ka ,efnk

;lafiare l< yels wdodhu .Kkh lsrSfï oS ksoyia m%udK iy wjidk r|jd.ekSfï

f.ùï wvqlsrSu l< hq;= fõ'

1.2.1. zz;eke;a;dZZ hkafkys w¾: ksrEmKh

wdodhï noao f.úh hq;= jkafka z;eke;a;l=ZZ úisks tfyhska mkf;a zz;eke;a;dZZ hkak w¾: ksrEmkh lr we;af;a flfiao hkak jeo.;a fõ'

zz;eke;a;dZZ hkq mqoa.,fhka" wdh;khla ^wiaÒ;ajh;a& woyia jk w;r ixia:d.; fyda

ixia:d.; fkdl, mqoa., uKav,hla" fmd,au#lrefjla" rdcH fkdjk ixúOdkh;a yd

mqkHdh;khla we;=,;a fõ'

zz;eke;a;dZZ hk jpkh w¾: ksrEmKh lsÍfï§ my; i|yka tajd we;=,;a jk mßÈ w¾:

ksrEmKh lr we;'

î& lsishï mqoa.,hl= iy wiaÒ;ajhka

îi& thg we;=,;a jkjd"

^w& mqoa., uKav,h;a - ixia:d.; fyda ixia:d.; fkdl<

^wd& fmd,au#lrefjla

^we& rdcH fkdjk ixúOdkhla

^wE& mqKHdh;kh;a

1.2.2. zz;lafiare j¾IhZZ hkafkys w¾:h

my; mßÈ w¾: olajd we;'

lsishï j¾Ihl wfm%a,a m<uq jk Èfk;a wdrïN ù Bg wdikakju t,fUk j¾Ifha ud¾;= 31

Èfkka wjika jk udi fod<yl ld, mßÉfþoh ;lafiare j¾Ihla fõ'

WodyrKhla f,i 2018$2019 ;lafiare j¾Ih jkafka 2018 wfm%a,a 01 Èk isg 2019 ud¾;= 31

olajd ld, mßÉfþohhs'

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21 CA Sri Lanka

2. nÿ whjk wdodhu

zznÿ whjk wdodhuZZ hkq fiajd kshq;a;sh" jHdmdr" wdfhdack iy wfkl=;a wdodhï hk

wdodhï m%Njhka y;frka ,efnk ;lafiare jk wdodhfï tl;=fjka iqÿiqlï ,nk §ukd

iy iyk j, tl;=j wvq l, miq ,efnk w;sßla;hhs' by; m%Njhkaf.ka ,efnk

;lafiarejk wdodhu .Kkh lsÍfï§" nÿ ksoyia wdodhï iy wjidkd;aul r|jd .ekSfï

nÿ wvq l< wdodhï bj;a l< hq;=h'

2.1 iqÿlï ,nk f.ùï iy iyk - 5 jk Wmf,aLkh'

2.1.1 uq,sl iyk

• re'500"000$- l §ukdj - ;lafiare j¾Ihla i|yd hï jdisl mqoa.,hl= fyda

Y%S ,xldfõ mqrjeishl= jk ks¾jdisl mqoa.,hl= i|yd'

• re'700"000$- olajd §ukdj - jdisl mqoa.,hl=f.a fiajd kshqla;sfhka ,efnk

wdodhu ;lafiare j¾Ihla i|yd re'700"000$- la olajd

• re'1500"000$- l §ukdj - Y%S ,xldfõ mqrjeis" fkajdisl fþHIaG mqrjeishl=f.a fmd<S

wdodhu fjkqfjka'

• lsishï mqoa.,hl=f.a wdfhdack j;alulg wdod, l=<S wdodhfuka 25] la tlS j;alug

wdod, w¨;ajeähd" kv;a;= iy CIh i|yd fokq ,efí'

• Y%S ,xldfjka msg; ;eke;a;l= fj;" Y%S ,xldfjka msg; Wmfhdackh i|yd imhkq ,nk

fiajd u;" úfoaY úksuh wdodhula Wmhk úg re'ñ,shk 15 la olajd tlS wdodhu u;

iykhla fokq ,efí'

2.1.2 iqÿiqlï ,nk f.ùï

^w& ;ks mqoa.,hl= úiska my; mßÈ jk wkqu; mqkHdh;khlg uqo,ska lrk ,o mß;Hd.'

(i) frda.Ska fyda wirK whg wdh;ksl i;aldr ie,iSu i|yd msysgqjk ,o

mqKHwdh;khlg iy

(ii) wkqu; mqKHdh;khla f,i weu;sjrhd úiska m%ldYhg m;alrk ,o

mqKHdh;khlg'

nÿ whjk wdodhu = uq¿ ;lafiarejk wdodhu - iqÿiqlï ,nk f.ùï iy iyk

Draft Version


22 CA Sri Lanka

• wkqu; mqKHdh;k fj; flfrk mß;Hd. fjkqfjka ysñjk §ukdj nÿ whjk

wdodhfuka 1$3 la fyda re'75"000$- hkafkka wvq uqo,g iSud fõ'

• tfia ysñfkdjq fldgila fjkqfjka §ukdjla bÈßhg f.k hd fkdyel'

^wd& uqo,ska fyda fjk;a wdldrhlska rchg iy my; i|yka wdh;k fj; lrk ,o

mß;Hd. 100] l ysñlula ,nhs' tfy;a b;sß lsishï w;sßla;hla bÈßhg f.k hd fkdyel'

m,d;a md,k wdh;khla;

1978 wxl 16 ork úYajúoHd, mk; hgf;a msysgqjk ,o fyda msysgqjk ,ohs i,lkq,nk hï Wiia wOHdmk wdh;khla;

1981 wxl 74 ork › ,xld fn!oaO yd md,s úYajúoHd,h mk; u.ska fyda tA hgf;amsysgqjk ,o › ,xld fn!oaO yd md,s úYajúoHd,h fyda iudk Wiia wOHdmk wdh;khla;

› ,xld wdKavqj úiska msysgqjk ,o wruqo,la;

m,d;a md,k wdh;khla úiska msysgqjk ,o" wud;Hjrhd úiska wkqu; lrk ,owruqo,la'

cd;sl ksjdi ixj¾Ok wêldßfha fijK wruqo,'

wms fjkqfjka wms wruqo,'

Y%S ,xld cd;sl jl=.vq wruqo,'

2.1.3 iqÿlï ,nk f.úï i|yd jk wka;¾ ld,Sk úêúOdk

2018 wfm%a,a 1 Èke;s wxl 2064$53 orK .eiÜ m;%fhys i|yka wka;¾ ld,Sk úêúOdk

wkqj" 2018 ud¾;= 31 Èkg wvq l, fkdyelsj b;sß jq iqÿiqlï ,nk §ukd fYaIhla ;snqfka

kï tlS fYaIh" 2018 wfm%a,a 1 Èfkka werfUk ;lafiare j¾Ih i|yd ^kj mkf;a úfYaIs;

úêúOdk j,g hg;aj& nÿ whjk wdodhu .Kkh lsÍfï§ wvq l, yel'

3. uq¨ ;lafiare jk wdodhu

lsishï ;lafiare j¾Ihla i|yd mqoa.,hl=f.a uq¨ ;lafiare jk wdodhu jkafka my;

i|yka tla tla m%Njhkaf.ka ,o ;lafiarejk wdodhfï tl;=jhs'

fiajd kshqla;sh'

jHdmdr'

wdfhdack wdodhï'

wfkl=;a m%Njhkaf.ka ,o wdodhï'

foaYSh wdodhï mk; wkqj wdodhï nÿ ne|shdj my; mrsos oelafõ'

Draft Version


23 CA Sri Lanka

I. jdisl ;eke;af;la u; - lsishï ;lafiare j¾Ihla ;=< Y%S ,xldfõ iy bka mrsndysrj

fiajd kshqla;sfhka" jHdmdrhkaf.ka" wdfhdackhka fyda fjk;a uQ,dY%hlskaa ,efnk

f,dal wdodhu noaog hg;a fõ'

II. ks¾jdisl ;eke;a;ka u; - lsishï ;lafiare j¾Ihla ;=< Y%S ,xldfõ uQ,dY%hlskaa we;s

jk fyda ,efnk fiajd kshqla;sfhka" jHdmdrhkaf.ka" wdfhdackfhka fyda fjk;a

uQ,dY%hlska ,efnk wdodhu noaog hg;a fõ'

fuu ;;a;ajh hgf;a mqoa.,fhl=f.a jdisl fyda ks¾jdisl nj ;SrKh lsrSfï l%ufõoh

wjfndaO lr .ekSu jeo.;a fõ'

noqlrKh i|yd mqoa.,fhl=f.a jdisl nj m%d:ñl mrSlaIdjka folla iy jdih lsrSfï

mrSlaIdjka folla u; ;SrKh fõ'

tla m%d:ñl mrSlaIdjla .=Kd;aul iajNdjfhka hqla; jk w;r îdOk iy ;;a;ajhka&

wfkl m%udKd;aul nfjka hqla; fõ' ûdi 12 ld, mrsÉfPaohla ;=< jdisl jYfhka osk

183 fmkS isák&

jdih lsrSfï mrSlaIdj rcfha fiajlhka iy Y%S ,xldfõ kejl fiajh lrk mqoa.,hka

i|yd wod, fõ'

3.1 jdisl Ndjh - mqoa.,hka

mkf;a 69 jk j.ka;sh wkqj" noqlrKh i|yd ;eke;af;l=f.a jdisl Ndjh my;

ks¾Kdhl u; ;SrKh fõ'

.=Kd;aul mrSlaIdj

Tyq Y%S ,xldfõ jdih lrhs - jdih lsrSu hkafkka woyia lrkafka l=ulao hkak mk; u.ska

meyeos,s fkdlrhs' tneúka fuu ld¾hh i|yd fuu jpkfha idudkH f;areu .; hq;=h' Y%S

,xldfõ Ndú;h i|yd mqreoaola f,i jdih lrk idudkH ia:dk" wod, tu ia:dkh ke;skï

mqreoaola f,i Y%S ,xldfõ Ndú;d lrk ksjdihla woyia fõ'

m%udKd;aul mrSlaIdj

tu j¾Ih ;=,oS Y%S ,xldj ;=< jdislj isà kï iy tu jdislj isá ld,iSudfõ fyda

ld,iSudj, tl;=j tu j¾Ih ;=< wdrïN jk fyda wjika jk hï udi fod<yl ld,iSudjla

;=,oS osk tlish wiQ ;=kla ^183& fyda thg jeä jkafka ù kï"

Draft Version


24 CA Sri Lanka

jdisl mrSlaIdj

tu mqoa.,hd Y%S ,xldfõ rdcH fiajlfhl= fyda ks,Odrsfhl= fõ kï fyda tu mqoa.,hdf.a

ld,;h%d tu j¾Ih ;=< úfoaYhl we;akï lrk ld¾hh wkqj mqoa.,fhl=f.a jdisl nj

;SrKh l< yel' rcfha ks,Odrsfhl= jk úg ¥; uKav, ld¾h i|yd úfoaYhl isákq

,nhs' Tyq rfÜ isák osk .Kk fkdi<ld yer jdislj isákafka hehs woyia flf¾'

fuysoS fiajlhd muKla fkdj ld,;%hdo Y%S ,xldfõ jdisl f,i i<lkq ,efí'

^ld,;%hd Tyq iu. úfoaY.;j isàkï&

fjf<| yd keõ mk; wkqj Y%S ,xldfõ fk!ldj, fiajh kshqla;j isàkï Tyq tu kefõ

fiajh lrk ld,iSudj ;=< ´kEu j¾Ihla ;=< keõ f,dalh mqrd .uka .kakd neúka"

kdúl l¾udka;fha fiajfha kshqla; fiajlhkaf.a jdisl nj osk .Kk ie<ls,a,g .ekSfuka

fyda tu rfÜ jdislj fmkS isàu mokï lrf.k ;SrKh l< fkdyel' fï ksid Tyq

;joqrg;a Y%S ,xldfõ isák nj woyia flf¾' tu idOl u; jdisl nj ;SrKh lsrSu

Tyq fjf<| keõ mkf;a ,shdmosxÑ kejla hgf;a ,shdmosxÑ kejl fiajh lrkafkao keoao

hkak u; ;SrKh fõ'

Wod(- .=Kd;aul mrSlaIdj mokï lrf.k jdisl ;;a;ajh ;SrKh lsrSu

rejka m%kdkaÿ uy;d jir folla i|yd iud.u úiska bkaoshdfõ we;s YdLdfõ lghq;= lsrSug

udre lr hjkq ,eîh' orejka fuys mdie,a hk neúka iy ld,;%hd Y%S ,xldfõ jdihlrk

neúkq;a mjq, /f.k hdu fkdlrkq ,eîh' Tyqg ia:sr ksjdihla Y%S ,xldfõ ;sfí' Tyqf.a

nexl= .sKqug Tyqf.a jegqm fm%aIKh lsrSu ksid È.gu mj;ajdf.k hkq ,nhs' flfia fj;;a

Tyq iudc ixúOdk j, idudcsl;aj wj,x.= l< w;r Tyqf.a ldrho úl=Kk ,os' Tyqf.a

bkaoshdfõ ;sfnk ksjdi ixlS¾Kh l=,shg oS we;' Tyq ksoyiaj isák úg udi ;=klg jrla

Y%S ,xldjg .=jka u.ska meñfKa'

rejka m%kdkaÿ uy;d Y%S ,xld jdislfhlao hkak ;SrKh lsrSu Y%S ,xldfõ iy bkaoshdfõ

iudc wd¾:sl iïnkaO;d wkqj ;SrKh fõ' ta iu.u Tyqg bkaoshdfõ ksjila we;s w;r Y%S

,xldfõ iudc iïnkaO;d mj;ajhs' fï ksid nÿ Y%S ,xldfõ jdisl fõ'

Wod(- m%udKd;aul mrSlaIdj mokï lrf.k jdisl nj ;SrKh lsrSu

lsxiq fidfjdka.a uy;d fydama ,xld ,sïgâ iud.fï udi 32 l ld, iSudjla i|yd

/lshdjlg neoqKs' fydama ,xld iud.u fydxfldxys iud.ul YdLdjla jk w;r

ud,osjhska iy fudf¾Iia YdLdo Tyq úiska ne,sh hq;=h' Tyq 2019 cq,s ui 15 osk

,xldjg meñK jev Ndr.kakd w;r mjqf,a idudcslhka fydxfldx j, jdih lrhs'

Tyq úiska m%Odk ld¾hd,fha isg YdLdj, jHdmdr lghq;= i|yd .uka lrhs' fuu ld,

mrsÉfPaoh i|yd Tyqf.a .uka ie,eiau my; mrsos fõ'

Draft Version


25 CA Sri Lanka

meñKs oskh neyerj .sh oskh

Y%S ,xldfõ isá osk .Kk

15.07.2018 21.10.2018 99

11.11 2018 20.12 2018 40

01.06. 2019 30.10.2019 122

01.11.2019 31.12.2019 61

18.02.2020 12.05.2020 84

iafjdka.a uy;d 2018 j¾Ifha wdrïN jk udi 12 l ld,iSudj ;=< osk 183 la ,xldfõ

jdislj isák neúka 2018$2019 ;lafiare j¾Ifha oS nÿ ld¾hh i|yd jdisl fõ' 2018 cQ,s

ui 15 jk osk isg 2019 cQ,s 14 olajd ld,iSudj ôsk 99 ¬ osk 40 ¬ osk 45&'

Tyq úiska 2019 j¾Ifha wdrïN jk fyda wjika jk udi 12 l ld,iSudj ;=< osk 183 la

jdislj fmkS isák neúka 2019$2020 ;lafiare j¾Ih i|yd jdisl fõ'

Tyqq úiska 2020 ud¾;= 31 osfkka wjika jk udi 12 l ld,h ;=< osk 183 lg jvd jeä

ld,hla jdislj fmkS isák neúka 2020 ^2020$2021& j¾IfhaoS jdisl fõ' ^2019'05'13 isg

2020'05'12& fuysoS 2020$2021 ;lafiare j¾IfhaoS ldhslj fmkS isák ,o osk 42 l ld,iSudj

ie<ls,a,g f.k fkdue;'

hï mqoa.,fhl= Y%S ,xldfõ jdisl nj ;SrKh lsrSug 2018 wfm%a,a ui 01 jk osk isg

l%shd;aul jk fldkafoais wod, lr .kakd wdldrh meyeos,s lrkak'

hï mqoa.,fhl= YS% ,xldfõ osk 183 la fyda thg jeä ld,iSudjla lsishï j¾Ihlska wdrïN

jk fyda wjika jk udi 12 l ld,iSudj ;=, ldhslj fmkS isákafka kï jdisl f,i ie,fla'

thg wu;rj Y%S ,xldfõ rcfha ks,Odrsfhl= úfoaYhl msysá rcfha ld¾hd,j, jev lsrSu

i|yd fhduqlr we;akï" hï mqoa.,fhl= fjf<| keõ mk; wkqj Y%S ,xldfõ kejl fiajfha

kshqla;j isáfha kï osk 183 kS;sh fkdi<ld jdisl f,i ie<fla'

m%Yakh

ms<s;=r (

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26 CA Sri Lanka

4' fiajd kshqla;sfhka ,efnk ;lafiare l< yels wdodhu .Kkh lsrSu

fiajd kshqla;sfhl=g ;u fiajd kshqla;sfhka ,efnk úúO jQ m%;s,dN j¾. fuu fldgiska

úia;r flf¾'

4'1 fiajd kshqla;s wdodhu hgf;a noaog hg;a m%;s,dN

mqoa.,fhl=f.a fiajd kshqla;sfhka ,efnk ;lafiare wdodhug ´kEu ;lafiare j¾Ihla ;=<

§ fiajd kshqla;sh fjkqfjka ,efnk uqo,ska iy fjk;a wdldrfhka ,efnk m%;s,dN we;=<;a

fõ'

foaYSh wdodhï mk; wkqj ¦ fiajd kshqla;sh hkafkka¦

i. fjk;a hï ;eke;af;l=f.a fiajfha fh§ isák mqoa.,fhl=f.a ;;a;ajh¦

ii. hï wiaÓ;ajhl l<ukdlre f,i hï mqoa.,fhl=f.a ;;a;ajh¦

iii. bgq lrkq ,nk fiajdjka iïnkaOfhka hï ia:djr fyda ksYaph lrkq ,eìh yels

mdßY%ñl i|yd ysñlu ,ndfok" hï mqoa.,fhl=f.a ;;a;ajh¦

iv. hï mqoa.,fhl= úiska ork hï rcfha OQrhla¦

v. fiajd fhdaclfhl=f.ka fyda fiajdfhdaclfhl= fj;ska hï f.ùula ,nk fyda ,eîug

we;s fyda fiajd kshqla;sfhl= f,i fyda tA iudk ;;a;ajhlska fjk;a hï m%;s,dN ,nk

hï mqoa.,fhl=f.a ;;a;ajh¦

vi. hï ixia:djl fyda iud.ul wOHlaIjrfhl= f,i we;s ;;a;ajh woyia jk w;r

Bg w;S;, j¾;udk fyda wkd.; fiajd kshqla;shka o we;=<;a fõ'

˜fiajd kshqla;slhd˜ hkafkka hï fiajd kshqla;shl ksr; hï mqoa.,fhl= woyia fõ' fiajd

kshqla;shg wod<j w;S;" j¾;udk fyda wkd.; f.ùula o fiajd kshqla;s wdodhu f,i

ie<ls,a,g .kS'

4'2 uQo,auh m%;s,dN

jegqma" mäkä" ksjdvq mä" w;sld, §ukd" .dia;=" úY%du jegqma" fldñia uqo,a" mdßf;daIsl"

m%ido §ukd iy fjk;a iudk f.ùï

Ôjk úhoï §ukd" hemSï §ukd" f.j,a l=,S" ix.%y úhoï §ukd fyda .uka úhoï §ukd

we;=¿ fm!oa.,sl §ukd f.ùï

hï mqoa.,fhl= tu mqoa.,hdf.a wdY%s; ;eke;af;l= úiska ork ,o úhoï ksoyia lsÍu

fyda m%;smQ¾Kh i|yd f.jkq ,nk úhoï fiajdfhdaclhd fjkqfjka tA mqoa.,hd úiska

Draft Version


27 CA Sri Lanka

ork ,o úhoï ksoyia lsÍu fyda m%;smQ¾Kh lsÍu noaog hg;a fkdfõ' wdY%s; hkak

;eke;a;ka fofofkl=f.a iïnkaO;djh fyda wdY%s; ;eke;a;ka fofofkl=f.a

iïnkaO;djh fyda ×;S;ajh woyia fõ'

wdY%s; hkak ;eke;a;ka fofofkl=f.a iïnkaO;djh fyda wdY%s; ;eke;a;ka fofofkl=f.a

iïnkaO;djh fyda ×;S;ajh woyia fõ'

×;shd hkafkka hï mqoa.,fhl= iïnkaOfhka jk úg" újdyh fyda orelug yÞ.ekSuo

we;=¿j orejd" ld,d;%hd" uj fyda mshd" iShd fyda wdÉÑ" uqKqmqrd fyda ñksmsßh" ifydaorhd"

ifydaoßh" kekaÞ" udud" nEkd" f,a,sh fyda ×;s ifydaorhd fyda ×;s ifydaoßh

hï mqoa.,fhl= fyda tu mqoa.,hdf.a wdY%s; ;eke;af;l=f.a m%;s,dNh Wfoid fjk;a

;eke;af;l=g lrkq ,nk f.ùï fyda mejÍï

fiajd kshqla;shg wod,j ;Hd. we;=¿j fjk;a ,eîï

hï m%;s,dNhla ;Hd. iy m%Þk f,i ,efnkafka kï th fiajd kshqla;shg wod, kï noaog

hg;a fõ'

mk; wkqj ˜f.ùï˜ hkq tla ;eke;af;l= úiska fjk;a ;eke;af;l=g ´kEu wdldrhlska

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

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

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

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

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

mshúh hq;= nerlula wvq lsÍu fyda

^we& hï ;eke;af;l= fjk;a ;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 u.ska tjeks j;alula fyda uqo,la Ndú;d lsÍu i|yd fjk;a hï ;eke;af;l=g m%Þkh

lsÍu we;=<;a fõ'

Draft Version


28 CA Sri Lanka

4'3 uqo,auh fkdjk m%;s,dN j, jákdlu

hï mqoa.,fhl=g fyda hï mqoa.,fhl=f.a iyiïnkaê; ;eke;af;l=g fjkhï wdldrhlska

fiajd kshqla;sh fjkqfjka ,efnk fyda Woa.; jk m%;s,dN j, idOdrK fjf<|m, w.h

uqo,auh fkdjk m%;s,dN f,i ie<ls,a,g .kq ,nhs'

uqo,auh fkdjk ,eîï

uqo,auh fkdjk m%;s,dN Wjukdjla jeks fohla fkdjk wjYH wjYH;djla fyda Ndú;d

lsrSula fkdfõ' w;a;;H hk jpkh mq¿,a w¾:hlska th fhdodf.k we;' m%;s,dN ,eî ;sîu

wjYH fkdfõ' kuq;a th fiajd kshqla;shg wod, fõ' fï ksid th fiajd kshqla;sfha m%;s,dNhla

fõ'

flduidßia ckrd,ajrhd úiska uQ,H fkdjk m%;s,dN jákdlu i|yd pl% f,aLhla ksl=;a

lr we;'

úfYaI{hka i|yd fydag,a fiajd iemhSu" fufylrejka iemhSu" úÿ,sh iy c,h wdÈh

iemhSu" ffjoH m%;s,dN iemhSu" fkdñf,a wdydr mdk iemhSu" .=jka .uka álÜ m;%

iemhSu^rdcldß i|yd fkdjk& i|yd msßjefhka 100] la iemhSfï jákdlu fõ'

oqrl:k ì,am;a u; f.jQ jákdlfuka 50]la

fiajdfhdaclhd úiska f.jk ,o noq f.ùï

fiajdfhdaclhd úiska iykodhS fmd,S wkqmd; hgf;a Kh uqo,la ,ndoS we;s úgl

flduidrsia ckrd,ajrhd úfYaIfhka olajd we;s fjf<|m, fmd,S wkqmd;slh iy

iykodhS fmd,S wkqmd;sl w;r fjkiska 50] la 2018$2019 ;lafiare j¾Ih i|yd

flduidrsia ckrd,ajrhd úfYaIfhka olajd we;s wkqmd;slh 9'08] ls'

oka; ffjoH" ffjoH fyda fi!LH rlaIK úhoï'

tfy;a ish¨ mQ¾Kld,Sk fiajd kshqla;slhkag iudk fldkafoais u; m%;s,dN w;ajk

wjia:djloS tu mqoa.,hdf.a oka; ffjoH fyda ffjoH fyda fi!LH rlaIK úhoï ksoyia

lsrSu fyda m%;smQ¾Kh lsrSu fiajd kshqla;s wdÞhfuka bj;a l< hq;=h'

fiajd kshqla;s wdodhu uqo,a moku u; .sKqï.; l< hq;=h

m%udKh" j¾.h iy jdr .Kk wkqj fiajdfhdaclhd úiska .sKqï fmkaùu fyda wod,

mqoa.,hdg fjka lsrSu widOdrK fyda mrsmd,kuh jYfhka m%dfhda.sl fkdùu fya;=fldg

f.k úfYaI ie<ls,a,la fkdoelaùfï moku u; fiajd kshqla;slhdg lrkq ,nk f.ùï

fyda WmÑ; jk m%;s,dN fiajd kshqla;s wdÞhfuka bj;a l< hq;=h' WÞyrK f,i fiajd

fhdacl úiska f;a iemhSu'

Draft Version


29 CA Sri Lanka

fldgia j, jákdlu

fldgia w;alr .ekSu i|yd hï ukdmhla m< lsrSfï fyda whs;shla l%shd;aul lsrSfï

m%;sM,hla f,i úNckh lrk ,o fldgia we;=¿j fiajd kshqla;hla Wfoid jQ fldgia

fhdackd l%uhla hgf;a úNckh lrk ,o fldgia j, ta úNckh lrk ,o wjia:dfõ

fjf<|m, jákdlñka" tu fldgia i|yd fiajd kshqla;slhdf.a odhl uqo, wvql< úg

,efnk jákdlu fiajd kshqla;s wdodhu f,i ie<ls,a,g .kq ,nhs' tfia jqjo fldgia

fhdackd l%uhla hgf;a fiajd kshqla;slfhl=g m%odkh lr we;s fldgia w;alr .ekSfï

whs;sjdislfï jákdlu fyda w;alr .ekSug ukdmh m< lsrSug bvoS we;s fldgia j, wod,

wjia:dfõ jákdlu noaog hg;a fkdfõ'

fiajd fhdacl úiska imhd we;s jdiia:dkhl jákdlu

flduidrsia ckrd,ajrhd úiska fuu m%;s,dN j, jákdlu pl% f,aLhla u.ska bosrsm;a lr

we;' thg wkqj fiajd fhdacl úiska imhd we;s fkajdisl ia:dkhl jákdlu fjf<|m,

jákdlu úh hq;= w;r fjf<|m, jákdlu ;lafiare l< fkdyels úg flduidrsia ckrd,a

úiska kshu lr we;s jákdlu úh hq;=h' tla tla ;;a;ajhka hg;a jákdlu my; wdldrhg

olajd we;'

udisl mdrsY%ñlh re' 200"000$- g wvq fyda iudk Y%S ,xldfõ jdislfhl= iïnkaOfhka

jrsmkï ;lafiare lrk ,o m%foaYhl re' 20"000$- fyda mdrsY%ñlfhka 12'5] hk folska wvq w.h

jrsmkï n, m%foaYhl fkdjk re' 15"000$- fyda mdrsY%ñlfhka 10] hk folska wvq w.h

j;= nx.,d re'10"000$- fyda mdrsY%ñlfhka 7'5] hk folska wvq w.h

udisl mdßY%ñlh re' 200"000$- g jeä Y%S ,xldfõ jdislfhl= iïnkaOfhka

jßmkï n, m%foaYhl re' 40"000$- fyda mdßY%ñlfhka 12'5] la hk foflka wvq w.h

jßmkï n, m%foaYhl fkdjk re' 30"000$- fyda mdßY%ñlfhka 10] hk foflka wvq w.h

j;= nx.,d re' 20"000$- fyda mdßY%ñlfhka 7'5] hk foflka wvq w.h

Draft Version


30 CA Sri Lanka

ksjdihla .Dy NdKav iu. imhd we;akï mdßY%ñlfhka 2'5] fyda re'5"000 hk foflka

wvq w.h .Kkh lsÍu i|yd .; hq;=h'

fiajlfhl= fkajdislj isák ksjdihl" fyda ;Ügq ksjdihl úhoula fiajd fhdacl úiska

m%;smQ¾Kh lrk úg fiajdfhdaclhdf.a msßjeh fiajlhdf.a m%;s,dN f,i ie<fla'

fiajdfhdacl úiska imhd we;s m%jdyk myiqlul jákdlu

fm!oa.,slj Ndú;d lrk jdykhl îïmQ¾K fyda fldgila& fjf<|m, jákdlu bka

,efnk m%;s,dNh fõ'

jdyk myiqlul fjf<|fmd, jákdlu my; mrsos ie<ls,a,g .; hq;=h'

tkacska Odrs;djh fudag¾ r:h rshÿre bkaOk

is,skavr Odß;dj 1800cc gjeä fkdjk bkaOk fydafouqyqka ^fmg%,a$ ãi,a&

lsf,da fjdÜ 200 jeäfkdjk bf,laá%la jdyk

20"000 10"000 20"000

is,skavr Odß;dj 1800cc gjeä - bkaOk fyda fouqyqka^fmg%,a$ ãi,a&

lsf,da fjdÜ 200 jeäbf,laá%la jdyk

35"000 10"000 30"000

fudag¾ nhsisl,a bkaOk iu. 5"000$-

bkaOk fkdue;sj 3"000$-

fiajdfhdacl úiska rdcldß iy fm!oa.,sl Ndú;h i|yd jdyk tllg jvd imhd we;s

úfgl tla jdykhla muKla fm!oa.,sl Ndú;h i|yd fhdÞf.k we;s nj i<ld tu

m%;s,dNh Wmhk úg f.ùï noafoa ld¾hh i|yd .; hq;=h' fjk;a jdyk i|yd jk

úhoï .Dyia: úhoï f,i i<lk neúka ie<ls,a,g fkd.; hq;=h'

fiajdfhdacl úiska lafIa;% ld¾hhka i|yd Ndú;d lrk jdyk j, fyda fudg¾ nhsisl,a

j, ksjerÈ jd¾;d mj;ajdf.k hkafka kï Ôdjk igyka& m%;s,dNh f,i lsf,da

ógrhlg re' 25$- la fyda re'5$- la f,i .; yelsh' ^jdykfha tkaðka Odß;djh

fkdi<ld&

Draft Version


31 CA Sri Lanka

fudag¾ jdykhl fyda fudag¾ nhsisl,hl kv;a;= bkaOk fyda úhoï fiajd

fhdaclhdf.ka m%;smQrKh lr .kafka kï i;H msßjeh fyda fiajd fhdacl úiska ,nd ÿka

m%;s,dNfha jákdlu f,i .; hq;=h'

4'4 úY%du m%;s,dN

fiajd kshqla;slhka w;sßla; ùu fyda fiajd kshqla;sh wysñ ùu fyda fiajd kshqla;sh wjika

lsÍu ksid lrkq ,nk f.ùu iy fiajd kshqla;slhd fjkqfjka úY%du wruqo,lg f.jkq ,nk

´kEu Þhl uqo,la iy fiajd kshqla;sh iïnkaOfhka úY%du hdfï§ ,efnk uqo,a fiajd

kshqla;sfhka ,efnk wdÞhï f,i ie<fla' kuq;a" flduidßia ckrd,a jrhd wkqu; lrk ,o

úY%du jegqma" w¾:idOl fyda b;sß lsÍfï wruqo,l fiajd kshqla;slhdf.a .sKQug fiajd

fhdacl úiska f.jkq ,nk Þhl uqo,a fiajd kshqla;s wdÞhug we;=<;a fkdfõ'

4'5 my; ±lafjk ,eîï iy m%;s,dN fiajd kshqla;sfhka ,efnk ;lafiare l< yels wdÞhfï fldgila fkdfõ'

fiajd fhdaclhd fjkqfjka tA mqoa.,hd úiska ork ,o úhoï ksoyia lsÍu fyda m%;smQ¾Kh

lsÍu

ish¨ mQ¾K ld,Sk fiajd kshqla;slhkag iudk fldkafoais u; m%;s,dN ,efnk úg tu

mqoa.,hdf.a oka; ffjoH fyda ffjoH fyda fi!LH rlaIK úhoï ksoyia lsÍu fyda

m%;smQ¾Kh lsÍu' fuys iudk m%;s,dN hkq iEu fiajlfhl=gu iudk f,i fkdj tlu

uÜgfï isák fiajlhka lKavdhula woyia flfrk nj f;areï .; hq;=h'

m%udKh" j¾.h iy jdr .Kk wkqj fiajd fhdaclhd úiska .sKqï fmkaùu fyda wÞ,

mqoa.,hdg fjka lsÍu widOdrK fyda mßmd,kuh jYfhka m%dfhda.sl fkdùu mokï

lrf.k úfYaI ie<ls,a,la fkd±laùu mokï lrf.k fiajd kshqla;slhkag lrkq ,nk

f.ùï fyda WmÑ; jk m%;s,dN'

fiajd kshqla;slhka i|yd jk fldgia fhdackd l%uhla hgf;a" fiajd kshqla;slfhl=g

m%Þkh lr we;s fldgia w;aalr .ekSï whs;sjdislul jákdlu fyda w;alr .ekSug

ukdmh m, lsÍug bv§ we;s úg tu wjia:dfõ jákdlu

flduidßia ckrdajrhd úiska wkqu; lrk ,o úY%du jegqma" w¾: idOl fyda b;sß lsÍfï

wruqo,l fiajd kshqla;slhdf.a .sKqug fiajd fhdacl úiska f.jkq ,nk Þhl uqo,a

Draft Version


32 CA Sri Lanka

4'6 wdÞhï noafoka ksoyia fiajd kshqla;s ,eîï

foaYSh wdÞhï mkf;a ;=kajk Wmf,aLkh wkqj my; ,eîï iy m%;s,dN wdÞhï noafoka

ksoyia fõ'

jkaÈ fyda mdßf;daIslhka f,i ;eke;af;l=g isÿ jQ ydkshla fyda urKhla fjkqfjka

f.jkq ,nk m%d.aOk úhoï

Y%S ,xld rcfha fyda rcfha fomd¾;fïka;=jlska f.jkq ,nk úY%du jegqma

úY%du hdfï§ hï úY%du wruqo,lska" fiajd kshqla;slhkaf.a Ndr wruqo,lska 1987 wfm%a,a

ui 01 jk Èfkka wdrïN jk ld, iSudfõ § Wmhk ,o wdfhdack wdÞhu w;=¿j ,efnk

uqo,a m%udKhla

flduidßia ckrd,ajrhd úiska wkqu; lrk ,o w¾: idOl wruqo,lska úY%du hk

wjia:dfõ f.jkq ,nk hï uqo,a m%udKhla

jrm%idohla f,i rdcH ;dka;%sl m%;sYla;sh kS;sh fyda fjk;a iïuq;shla fyda

fr.=,dishla hgf;a mqoa.,fhl=g ,efnk wdÞhu

rcfha fiajd kshqla;slfhl=g ksl=;a lrk ,o fudag¾ jdyk n,m;%hlska tu fiajd

kshqla;slhdg WmÑ; jQ wdÞhu

m%d:ñl fiajd kshqla;sh

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

hï fiajd kshqla;slfhl= Tyqf.a fiajd kshqla;sh m%d:ñl fiajd kshqla;sh nj i|yka

lrñka ;lafiare j¾Ihla i|yd m%ldYhla ,nd osh hq;=h'

th mokï lrf.k fiajd fhdacl wod, Wmhk úg f.ùfï nÿ pl% wod, lrf.k nÿ

wvql< hq;=h'

m%d:ñl fiajd kshqla;sh wjika lr fkdue;s kï fiajlfhl=g tu m%ldYkh ;lafiare

j¾Ih wjidkh f;la bj;a lr.; fkdyelsh'

hï fiajd kshqla;slfhl=g tla m%d:ñl fiajd kshqla;shlg jvd fkd;sìh hq;=h'

m%d:ñl fiajd kshqla;s m%ldYkhla imhd fkdue;s kï Wmhk úg f.ùfï j.= wxl 7

wod, lr.; hq;=h'

oaú;Sh fiajd kshqla;sh

hï fiajd kshqla;slfhl=g tla fiajd kshqla;shlg jvd we;s úg tla fiajd kshqla;shla m%d:ñl

fiajd kshqla;shla f,i okajñka ;u fiajd fhdacl fj; m%ldYhla bosrsm;a l< hq;=h'

Draft Version


33 CA Sri Lanka

´kEu fiajd kshqla;shla iïnkaOj m%d:ñl fiajd kshqla;shla fkdue;s kï th oaú;Shsl fiajd

kshqla;shla f,i y|qkajhs' oaú;Shsl fiajd fhdacl úiska Wmhkúg f.ùï j.= wxl 7 ys

wkqm%udK u; noq wvql< hq;=h' th my; mrsos oelafõ'

uq¿ udisl mdrsY%ñlh re' 50"000$- g jvd wvqkï 10] l wkqm%udKh u; wvql< hq;= w;r

re' 50"000$- blaujk b;srs fldgi u; 20] l nÿ wvql< hq;=h'

fiajd kshqla;sfhka ,efnk ;lafiare l< yels wdodhu

.=Kfialr uy;d úYd, fjf<| jHdmdrhl fcHIaG l<ukdlrefjl= f,i fiajh lrhs' Tyq

úiska m%d:ñl fiajd kshqla;s m%ldYkhla wdh;kh fj; ,nd oS we;' thg wu;rj Tyq úiska

jHdmdrfha iud.ul wOHlaIjrfhl= f,io fiajh lrhs'2018$2019 ;lafiare j¾Ifha fiajd

kshqla;sfhka ,o ;lafiare wdodhu .Kkh lsrSu i|yd my; f;dr;=re imhd we;'

Tyq udislj re' 120"000$- l jegqmlg ysñlï ,nk w;r 12] la yd 8]la fiajd kshqla;s Ndr

wruqo,g odhl;ajh imhhs' thg wu;rj re' 15"000$- l ix.%y oSukdjla ,efnk w;r

2017$2018 ;lafiare j¾Ifha ,dN u; udi 03 la jegqmg iudk m%ido oSukd ,eî we;' ,nd

fkd.;a ksjdvq $ §ukd f,i re' 36"000$la ,eî we;'

1800 CC Odrs;djhla we;s fudag¾ ld¾ r:hla fm!oa.,sl iy rdcldrs lghq;= i|yd

rshÿre iy bkaOk iys;j imhd we;'

my; m%udKhka iud.fuka ;lafiare j¾Ih i|yd m%;smQ¾Kh lrf.k we;'

rdcldrsuh jYfhka YdLd fj; hdug wdydr iy kjd;eka úhoï m%;smQ¾Kh

re' 42"000$-

fi!LH rlaIK úhoï m%;smQ¾Kh^mQ¾K ld,Sk fiajlhkag taldldrS l%uhlg m%;s,dN

f.jkq ,nhs& re' 75"000$-

jD;a;Sh l<ukdlrK wdh;kh i|yd odhl uqo,a f.úï re' 25"000$-

cd;sl fkÜfnda,a lKavdhug f;areKq oshKshf.a .uka úhoï ±Íu re'125"000$-

fkajdisl oqrl:k úhoï re' 60"000$-

Tyq úiska jdih lrk ksjdih iud.u úiska re' 20"000$- l udisl l=,shg ,nd f.k

we;'

Tyqf.a oaú;Shl fiajd kshqla;sh f,i wdY%S; iud.fuka ,o wOHlaI .dia;= r|jd

.ekSfï nÿq wvql< miq re' 216"000$-'

;lafiare j¾I 2018$2019 i|yd fiajd kshqla;sfhka ,o wdodhu .Kkh l< hq;=h'

m%Yakh

Draft Version


34 CA Sri Lanka

^re'& ^re'&

jegqm 120,000 x 12 1"440"000

fiajd kshqla;slhkaf.a Ndr wruqo, fiajd fhdaclf.a Þhlh

noaog hg;a fkdfõ

ix.%y oSukdj 15"000 x 12 180"000

uQ,Huh m%ido oSukd ^ uQ,Huh moku u;& 120"000 x 3 360"000

,nd fkd.;a kssjdvq i|yd jk uqo, 36"000

jdyk m%;s,dN - 1800cc fudag¾ ldrh jdyk - 20"000

rshoqre - 10"000

bkaOk - 20"000

50"000 x12= 600"000

600"000

rdcldrs úhoï m%;smQ¾Kh noaog hg;a fkdfõ

mjqf,a ffjoH ì,am;a noaog hg;a fkdfõ

jD;a;Sh odhl uqo,a f.ùu fiajd fhdacl noaog hg;a fõ 25"000

oshKshg lrk ,o m%odkh noaog hg;a fõ 125"000

jdiia:dkfha ÿqrl:k ì, 60"000 x 50] 30"000

ksjdi m%;s,dNh

whs;slreg f.jk ,o l=,sh 20"000 x 12

m%%;s,dNh i;H msrsjeh fõ 240"000

m%d:ñl fiajd kshqla;sfha ,o wdodhu 3"036"000

oaú;Shsl fiajd kshqla;sh wOHlaI oSukd 240"000

fiajd kshqla;sfha ,o ;lafiare jk wdodhu 3"276"000

0

0

0

0

Draft Version


35 CA Sri Lanka

iurùr uy;d jr,;a .Kldêjrfhl= jk w;r 2010 jif¾ isg nexl=jl fiajh lrhs'

my; oelafjk f;dr;=re Tyqf.a 2018$2019 ;lafiare j¾Ifha fiajd kshqla;s wdodhug wod,

fõ'

fiajd kshqla;slhkaf.a Ndr wruqo, i|yd 10]la wvql< miq udisl uQ,sl jegqm

re'360"000$- ls' fiajd fhdacl úiska wruqo,g 15]la odhl fõ' wruqo, flduidrsia

ckrd,a úiska wkqu; lr we;' iEu ks;H oSukdjlau wruqof,a odhl uqo,a .Kkh lsrSu

i|yd ie<ls,a,g f.k we;s njg Wml,amkh lrkak'

fudag¾ ld¾ r:hla imhd we;s w;r th iud.ulska re'50"000$- l udisl l=,shlg ,nd

f.k we;'

udislj re' 50"000$- l bkaOk oSukdjla f.jkq ,nhs'

miq.sh j¾Ifha ,dNfhka m%ido oSukd f,i uil uQ,sl jegqm f.jd we;'

ÿrl:k oSukd uilg re' 8"000$

,nd fkd.;a ksjdvq i|yd uqo,a f.ùu re' 75"000$

ix.%y oSukd uilg re' 10"000$

jrsmkï m%foaYhl msysá iud.ug wh;a ksjila ,S nvq iu. imhd we;'

Tyqf.a oshKshf.a re'200"000$-l frday,a ì,am;a fiajd fhdacl úiska taldldrS l%uhlg

mQ¾K ld,Sk fiajlhka i|yd ,nd .;a rlaIK l%uhla u.ska f.jd we;'

re' 10"000$- l cSú; rlaIK jdrsl fiajd fhdacl úiska m%;smQ¾Kh lr we;'

ukdmhla f,i fldgia 1000$- la ,nd oS we;s w;r ukdmh l%shd;aul l< yelafla 2020

uehs 01 jk osfkka miqjh'

;lafiare j¾I 2018$2019 i|yd f.úh hq;= wdÞhï noao .Kkh lrkak'

m%.

;s m

ÍCIK

h

Draft Version

wdodhu ksoyia $ bj;al<

noaog hg;a

uQ,sl jegqm 360,000 x 100 x 12

90

fiajd fhdaclf.a odhl;ajh ( 400,000 x 15% x 12

4,800,000

720,000 720,000

4,800,000

jdyk m%;s,dNh 50,000 x 12 600,000 600,000

bkaOk oSukdj 50,000 x 12 600,000 600,000

uqo,a moku u; m%ido oSukd 400,000 400,000

oqqrl:k oSukdj 8,000 x 12 96,000 96,000

,nd fkd.;a ksjdvq u; ,eîu 75,000 75,000

ix.%y oSukdj 10"000 x 12 120,000 120,000

ksjdi m%;s,dNh

(i) 6,216,000 x 12.5% = 777,000fyda

(ii) 40,000 wvq w.h ksjdi m%;s,dNh fyda oSwe;s wvq w.h

.Dy NdKav m%;s,dNh

(i) 6,216,000 x 2.5% = 155,400fyda

(ii) 5,000 wvq w.h .Dy NdKav m%;s,dNh fydaoS we;s wvq w.h

480,000

60,000

540,000

oshKshf.a frday,a .dia;= 200,000

cSú; rlaIK jdßl m%;smQrKh 120,000 120,000

fldgia ksl=;=j m%udKj;a fkdfõ' tneúka noq fkdfõ'

fiajd kshqla;slhkaf.ka ,enqK wdodhu 7,351,000

iurùr uy;df.a 2018$2019 ;lafiare j¾Ih i|yd wdodhï noq ne|shdj .Kkh lsrSu

36 CA Sri Lanka


Draft Version

37 CA Sri Lanka


5' jHdmdrfhka ,efnk ;lafiare l< yels wdodhu

;eke;af;l= úiska ;lafiare j¾Ihla ;=, jHdmdrhla lsÍfuka ,enk ,eîï iy ,dN" wdodhï

noaog hg;a fõ' fï wkqj jHdmdr hkakg we;=<;a jkafka fudkjdo hkak y|qkd.; hq;=h'

5'1 jHdmdr hkak foaYsh wdodhï mkf;a 195 j.ka;sh hgf;a w¾: ksrEmkh

lr we;'

thg wkqj"

jHdmdr hkakg"

^w&

î& ld, iSudj fl;rï flá jqjo hï fjf<|dula" jD;a;shla" rlaIdjla fyda jHdmdßl

iajrEmhla iys; ;ks jevms<sfj,la

îi& w;S;" j¾;udk fyda wkd.; hï jHdmdrhla we;=<;a jk kuq;a

^wd& hï fiajd kshqla;shla Bg we;=<;a fkdfõ'

195 j.ka;sh wkqj fiajd kshqla;sh úfYaIfhka bj;a lr we;s ksid fiajd kshqla;s ld¾hkaf.ka

,efnk uqo,a m%udK jHdmdr wdodhug we;=<;a fkdfõ' ;jo jHdmdr ld¾hhkag ,efnk

uqo,a m%udK wdhdackhlao fkdfõ' fuh iajdëk;aj uQ,O¾uh f,i nÿ kS;shg we;=<;a lr

we;' tla wdÞhï m%Njhla wfkllska iajdëk fõ' j;alula w;am;alrf.k mj;ajdf.k hdu

jHdmdrhla fkdjk w;r th wdfhdackhla fõ' fï ksid jHdmdrh hkak meyeÈ,sj

y÷kd.ekSu b;d jeo.;a fõ'

by; w¾:l:k wkqj jHdmdr hkakg fjf<|du" jD;a;sh" /lshdj we;=<;a fõ' tfia jqjo

fjf<|du" jD;a;sh yd /lshdj mkf;a w¾:l:kh lr ke;' fï ksid fuys idudkH f;areu

.; hq;=h' ´kEu mqoa.,hl= Tyqf.a Y%uh iemhSu u.ska uqo,a bmhSu i|yd l%shdldÍj

iïnkaO ù isák úg th jHdmdrh;a iuÕ iïnkaO jQ nj woyia flf¾' ^fiajd kshqla;shla

fkdjk wjia:djl&

5'1'1 fjf<|du

fjf<|dula hkak ;SrKh lsÍug my; oE mÍlaId l< hq;=h'

mqoa.,hl= Tyqg wjYH m%udKhg jvd fjf<| f;d. ñ,§ f.k ;sfnk úg

tu øjH fláld,hla i|yd ;nd .kafka kï

jßka jr ñ,oS .kafka kï

úlsŒh yels øjHhla njg m;alsÍug ´kEu fohla lsÍu

´kEu ,dN bmhSfï mrud¾:hla ;sîu

Draft Version


38 CA Sri Lanka

fïjd mj;skafka kï tys fjf<odula mj;sk nj ;SrKh l< yel'

5'1'2 jD;a;sh iy /lshdj

´kEu ;eke;af;l= ;u úfYaI olaI;d yd ±kqu Ndú;d lr jD;a;sh ld¾hhl ksr; jkafka

kï th Tyqf.a jD;a;sh fõ' Tyqg tu oekqu wdh;khla, mdGud,djla fyda jevigykla

u.ska ,nd.; yelsh' WÞyrKhla f,i jr,;a .Kldêldßjrfhl= .sKqïlrK mßpfha

ksr; ùu ±laúh yel'

5'2 jHdmdr hkakg we;=<;a jkafka fudkjdo?

fiajd .dia;=

fjf<| f;d.h iïnkaOfhka ,enqKq m%;sIaGdj

jHdmdrfha m%d.aOk ,eîï iy j.lSï

jHdmdrfha laIh úsh yels j;alï neyer lsrSu

jHdmdrfha Odrs;dj wvqlsrSu fjkqfjka m%;sIaGdjla ms<s.ekSu

jHdmdrhg wod,j ,efnk ;Hd.

jHdmdrh iuÕ M,odhS f,i iïnkaO ù we;s iy wod, ;eke;a;kaf.a wdfhdack wdodhu

.Kkh lsrSfïoS fjk;a wdldrhg Wmhk ,o uqo,a

mk; hg;a lrkq ,eìsh hq;= fjk;a uqo,a m%udK

kuq;a

ksoyia lrk ,o uqo,a m%udK iy wjidk r|jd .ekSï f.ùï

hï ;eke;af;l=f.a fiajd kshla;shlska ,efnk wdodhu .Kkh lsÍfï§ we;=<;a lrkq

,nk uqo,a m%udK we;=<;a fkdfõ'

jHdmdrfha Odß;djh wvqlsÍu fjkqfjka ,efnk m%;sIaGdj kj ixl,amhla f,i mk; u.ska

y|qkajd § we;' WÞyrK f,i jHdmdrhla fkdlsÍu fjkqfjka jk tlÕ;djhlg ,efnk

uqo,a m%udKhla ±laúh yel'

by; wdldrhgu jHdmdrhg wod,j uqo,ska fyda wkHdldrhlg ,efnk ;Hd. kj

ixl,amhla fõ' ;Hd. ,efnk wjia:dfõ§ th jHdmdr wdodhfï fldgila f,i ie<ls,a,g

.kq ,nhs' ;Hd.hla" fjf<| f;d.hla" laIh jk j;alula fyda jHdmdr j;alula f,i

,efnkafka kï tlS msßjeh wdodhu f,i ie<lsh hq;=h'

5'3 jHdmdrfhka ,o ,eîï iy ,dN .Kkh lsÍu

jHdmdrfhka ,efnk ;lafiare jk wdodhu .Kkh lsÍfï§ foaYaSh wdodhï mkf;a

úfYaIfhka olajd we;s úhoï wvqlsÍug bv fkdfok w;r wdodhu bmhSu i|yd orK ,o

ish¿ úhoï wvqlsÍug bvfokq ,efí' tu ksid mkf;a úêúOdkhkag wkql+,j nÿ lghq;=

Draft Version


39 CA Sri Lanka

i|yd jk jHjia:dms; wdodhu .Kkh lsÍug .sKqïlrK ,dNh fyda fmdf;a ,dNh i|yd

.e,mSï l< hq;=h' tA wkqj ;lafirae jk wdodhu my; mßÈ .Kkh lrhs'

+ -

nÿj,g fmr Y=oaO ,dNh

wvql<d( ksoyia wdodhï $ wjidk r|jd .ekSfï nÿ f.ùï$fiajd kshqla;s wdodhug wod, fjk;a wdÞhï

tl;= l<d( bvÈh fkdyels úhoï

wvql<d( bvÈh yels úhoï

jHdmdrfhka ,o ;lafiare jk wdodhu

x

x

x

x

x x

Draft Version


40 CA Sri Lanka

5'3'1 bv fkdfok iy bv fok úhoï

jHdmdrfhka ,o wdodhu .Kkh lsÍfï§ j¾Ih ;=, wdodhu bmhSfï § Bg wÞ,j ork ,o

ish¿ úhoï wvq lsÍug bvfoa foaYSh wdodhï mkf;a 11 jk j.ka;sh& flfia fj;;a" mkf;a

10 jk j.ka;sh wkqj iuyr úhoï wvqlsÍug bv fokq fkd,efí' iuyr fjk;a j.ka;s

j,g wkqj ^12"13"14"15"16"17"18"19& úfYaIfhka i|yka l< úhoï bvfokq ,efí'

mkf;a 11^2& j.ka;sh wkqj m%d.aOk iajrEmfha úhoï wvqlsÍug bv fkdfoa'

—m%d.aOk iajrEmfha úhoï— hkq udi fod<ylg jvd jeä ld,hla mej;sh yels m%;s,dNhla

,nd .ekSu i|yd ork ,o úhoï fõ'

foaYSh wdodhï flduidßia ckrd,a úiska uqo,a moku u; jHdmdr wdodhu .sKqï.; lsÍug

wkque;sh ,nd§ we;s wjia:djl yer WmÑ; moku u; jHdmdr wdÞhu .sKqï.; l< hq;=h'

5'3'2 bv fkdfok úhoï

´kEu m%Njhlska ,efnk wdodhu .Kkh lsÍfï§ my; oE bv fkdfoa'

™10(^1&^wd&š

.Dyia: úhoï - ^197 j.ka;sfha úia;r lr we;s mßÈ&

fuu mk; hgf;a f.úh hq;= noq iy foaYSh wdodhï flduidßia ckrd,a úiska ksYaaÑ;j

olajd we;s nÿ fyda fjk;a whlsÍï

´kEu rgl ,sÅ; ks;Sshla lv lÍsu iïnkaOfhka f.jkq ,nk fmd,sh" oKavk iy ov

uqo,a

ksoyia lrk ,o iy wjidk r|jd.ekSï uqo,a m%udK bmhfSï§ ork ,o úhoï

úY%du Þhl uqo,a ^fijad fhdacl úiska f.jkq ,nk&( ^fiajd kshqla;s m%;s,dNhla f,i

noaog hg;a jk úg iy flduidßia ckrd,a wkqu; wruqo,lg lrkq ,nk odhl uqo,a

bvfokq ,efí'&

iud.ul ,dNdxY

ix.%y lghq;= i|yd ork ,o fyda fjkalrk ,o úhoï

ixÑ; fyda fjkalrk ,o uqo,a

f,d;/hs" TÜgq we,a,Sfï fyda iQÿ jHdmdrhla mj;ajdf.k hdfï§ ork ,o úhoï yer

f,d;/hs" TÜgq we,a,Sfï fyda iQÿ jHdmdrfha úhoï

Draft Version


41 CA Sri Lanka

5'3'3 .Dyia: úhoï bv fkdosh hq;=h

^w& hï mqoa.,hl= ;ud iïnkaOfhka ork úhoï u;

jdiia:dk" wdydr fõ,a" mdk j¾." úfkdaÞiajdoh fyda fjk;a úfõl ld, l%shdldrlï

imhd §u we;=¿j tu mqoa.,hd kv;a;= lsÍu

ksjfia isg isÿlrkq ,nk hdï Bï

/lshd ia:dkfhka msg; me<Èh fkdyels jia;% yer mdjyka iy jia;% w;am;alr .ekSu

tu mqoa.,hd mj;ajdf.k hkq ,nk jHdmdrhla mj;ajdf.k hdug wod, iy Wmdêhla

fyda ämaf,duadjla lrd fufyhùula fkdlrk wOHdmk úhoï yer wfkl=;a wOHdmk

úhoï

tu mqoa.,hdf.a Kh ldâm;a Kh we;=¿j mqoa.,sl Khla f.ùu

Tyq úiska Tyqf.a wjYH;d i|yd ,nd.;a Khla iïnkaOj Woa.; jk fmd,shla Tyq

úiska f.ùu

.Dyia: úhoï f,i ie<fla'

^wd& hï mqoa.,fhl=g f.ùula lsrSfïoS fyda hï mqoa.,fhl= i|yd fjkhï w¾:,dNhla

iemhSfïoS fjk;a ;eke;af;l= úhoï orK wjia:dfõoS

mqoa.,hl=f.a wdodhu .Kkh lsÍfï§ we;=<;ajk f.ùï iy w¾:,dN

tu f.ùu fyda w¾:,dNh i|yd fjf<|m, jákdlul m%;sIaGdjla tu mqoa.,hd imhd

fokafka kï

úhoï lrk uqo,a m%udKh i|yd .sKqï fmkaùu widOdrK iy mrsmd,kuh jYfhka

m%dfhda.sl fkdjk ;rug l=vd kï"

hk wjia:dj, oS yer th .Dyia: úhoula úh hq;=h'

Draft Version


42 CA Sri Lanka

by; ^w& iy ^wd& wjia:dj,g wÞ,j hï Kh uqo,la ,ndf.k fmd,S f.jd we;akï tu

fmd,S f.ùu o .Dyia: úhoula úh hq;=h'

5'3'4 bv fkdfok nÿ

foaYSh wdodhï mk; wkqj f.úh hq;= noaola fyda ´kEu wdodhï noaola fyda fjk;a

rglg f.jkq ,nk iudk noaola ^Wmßu nÿ ner blaujd we;s wdodhï noaola yer&

wd¾Ól fiajd .dia;=

uQ,H fiajd u; tl;= l< w.h u; nÿ iy cd;sh f.dvke.Sfï noao

fnda. rlaIK noao

iqmsß jdis noao" u;ameka wf,úie,a yd ;enEreï wh noao" leisfkda l¾udka; wh noao"

cx.u ÿrl:k l%shdlre noao" pkaøsld ia:dk wh noao" l%Svd kd,sld i|yd fjkajQ wh

noao iy ukaÈr noao

j¾Ih ;=, f.úh hq;= cd;sh f.dvke.Sfï noao bv foa'

5'4 úfYaIfhka bvfok wvqlsÍï

wvq lsÍu i|yd úfYaIfhka bvfok iuyr úhoï mkf;a olajd we;' wvqlsÍula úfYaIfhka

i|yka lr we;s úgl idudkH wvqlsÍfï j.ka;sh hgf;a wvq fkdl< hq;= w;r úfYaIfhka

i|yka lr we;s j.ka;sh hgf;a wvql< hq;=h'

5'4'1 fmd,S úhoï

,dN iy wdodhu bmhSu i|yd fyda jHdmdrh i|yd j;alula w;am;alr .ekSu i|yd

,nd.;a Khla i|yd hï ;lafiare j¾Ihla ;=, tu ;eke;a;d úiska ork ,o fmd,sh wvq

lsÍug bvÈh hq;=h'

5'4'2 fjf<| f;d.h

idudkH .sKqïlrK uQ,O¾u wkqj ;SrKh lrk ,o neyer lrk ,o fjf<| f;d.fha

msßjeh wvq lsÍu i|yd bvfoa' .Kkh lsßu i|yd jk iólrKh mkf;a 13 jk j.ka;sfha

olajd we;' msßjeh .Kkh lrk wdldrh mkf;a 42 jk j.ka;fha meyeos,sj we;'

wdrïNl fjf<| f;d.fha jákdlu xxx

tl;= l<d( j¾Ih ;=, jHdmdrfha fjf<| f;d.fha Woa.; jQ msßjeh xxx

wvql<d( jHdmdrfha wjidk fjf<| f;d.fha jákdlu ^xxx&

fjf<| f;d. i|yd §ukdj xxx

Draft Version


43 CA Sri Lanka

5'4'3 m¾fhaIK iy ixj¾Ok úhoï iy lDIsld¾ñl jHdmdr wdrïNl msßjeh

m¾fhaIK iy ixj¾Ok úhoï iy lDIsld¾ñl jHdmdr wdrïN lsÍfï msrsjeh" m%d.aOk fyda

mqkrdj¾;k hkak fkdi<ld wvql< yelsh' flfia fj;;a" tu úhoï m%d.aOk j;alï j,

msßjeh ;=, wka;¾.; kï th bj;a l< hq;=h'

lDIsld¾ñl lghq;= wdrïN lsÍfï iy ixj¾Okh lsrSfï úhoï hkafkka hï bvula

j.dlsÍu i|yd fyda i;a;aj md,kh i|yd iQÞkï lsÍu" bvfï me, j.dlsÍu" bvfuys we;s

lsÍu i|yd i;=ka fyda l=l=<ka ñ,§ .ekSu" uiqka we;s lsÍu i|yd gexls fyda fmdl=Kq

kv;a;= lsÍu" fyda ñßÈh c,h msßisÿ lsÍfï§ fyda ilia lsÍfï§ iy wjia:dfkdaÑ; mßÈ

gexls j, , fmdl=Kq j, fyda ñßÈh c,fha we;s lsÍu i|yd uiqka ñ,§ .ekSfï úhoï

woyia fõ'

m¾fhaIK yd ixj¾Ok úhoï hkafkka hï ;eke;af;l=f.a jHdmdrhla ixj¾Okh lsÍfï§

iy jHdmdrfha ksIamdok l%shdj,s jeä ÈhqKq lsÍu i|yd Y%S ,xldfõ hï wdh;khla yryd

úoHd;aul" ld¾ñl " lDIsld¾ñl fyda fjk;a hï m¾fhaIK isÿlsÍfï § ^ke;fyd;a tu

;eke;a;d úiska fyda Y%S ,xldfõ hï m¾fhaIK wdh;khla yryd Wiia jákdlulska hq;=

lDIsld¾ñl ksIamdok j,g wod, kj ksmehqula fyda m¾fhaIKhla isÿ lsÍfï§& orkq ,nk

úhoï woyia fõ'

mkf;a 15 jk j.ka;sh hgf;a by; olajk ,o wdldrhg hï ;eke;af;l=g uq¿ m¾fhaIK

iy ixj¾Ok úhoï f,i 100 % la w;sf¾lj wvqlsÍug yelshdj we;s w;r 6 jk Wmf,aLkh

wkqj 2017 wxl 24 orK foaYSh wdodhï mk; wdrïNfha isg jir ;=kla ;=, wvql< yel'

^2018'04'01 ka miq orK úhoï i|yd wod, fõ'&

2018'04'01 Èkg m%:u ;lafiare j¾Ihl orkq ,enQ mkf;a úêúOdk wkqj wvql< fo.=Khla

fyda ;=ka.=Khla jYfhka& m¾fhaIK úhoï fya;=fjka Woa.;j we;s w,dN mkf;a 19 jk

j.ka;sh hgf;a ;lafiare j¾I yhla we;=<; wvqlr .; yel'

uQ,H msßjeh

fuh wod, jkafka uQ,H wdh;k fkdjk wiaÓ;ajhkaf.a jHdmdr fyda wdfhdack j,gh'

uQ,H idOk m;%j,g wod, jk uQ,H msßjeh “A x B” iólrKhg iSud fõ'

A hkq wiaÓ;fha ksl=;a l< fldgia m%d.aOkfha iy ixÑ; j, uq¿ tl;=j'

B hkq ksIamdok wiaÓ;hla kï wxl 03 iy fjk;a ´kEu wiaÓ;hla i|yd wxl 04 fõ'

;lafiare j¾Ih ;=, wvql< fkdyels uQ,H msßjeh w;sßla;h fuu ilrKh wkqj ;lafiare

j¾I yhla bÈßhg f.k hd yel'

Draft Version


44 CA Sri Lanka

fuu Í;sh wia;ajhla i|yd fhdÞ.; yel' wi;a ajhla i|yd we;s w¾:l:kh wkqj

iud.ula" yjq,a jHdmdrhla fyda Ndrhla wia:s;ajhla hg;g .efka' flfia fj;;a" fuu

ilrKh fhdod.; yelafla fldgia m%d.aOkhla we;akï mu‚'

198 j.ka;sh wkqj uQ,H idOk m;%j,g Kh ysñlula fyda Kh ne|Sula" ;ekam;= u;

f.ùula" Khlr" fldgia" NdKavd.dr ì,am;%" fmdfrdkaÿ m;%" úksuh ì,am;%" ne÷qïlr

´kEu uQ,H jHq;amkak úfoaY uqo,a WmlrK we;=<;a fõ' whsrd myiqlï o fuhg wod, fõ'

5'4'4 m%d.aOk §ukd

lssishï ;lafiare j¾Ihl ;eke;af;l=f.a jHdmdr wdodhu .Kkh lsÍfï§ m%d.aOk §ukd

fukau ;=,kh lsÍfï §ukd o laIh l<yels j;alï neyer lsÍfï w,dNh& fojk" y;rjk

iy yhjk Wmf,aLk wkqj wvql< yel'

16 jk j.ka;sh wkqj laIh úh yels j;alu ;lafiare j¾Ih wjidkfha § jHdmdrhg

wh;aj we;akï iy jHdmdr wdodhu bmhSug Ndú;d lr we;akï tu j;alu i|yd

m%d.aOk §ukd wvql< yel'

195 j.ka;sh wkqj —laIh— úh yels j;alu" hkafkka

^w& hï jHdmdrhlska wdodhï Wmoùfuys,d fiajd kshqla; lrkq ,en isák m%udKhla olajd

muKla jkakdjQ o jeyeÍu iy f.ùhdu" wNdú;h fyda ld,h miqù hdu fya;=fjka tys

fjf<| w.h wvqúh yels jkakdjQ o hï j;alula woyia fõ' kuq;a Bg"

^wd& lS¾;skduh" hï bvula yd we;s iïnkaO;djla" hï wiaÓ;ajhl idudðl

iïnkaO;djhla iy fjf<| f;d.h we;=<;a fkdfõ'

th fojk" y;rjk iy yhjk Wmf,aLk wkqj ir, ud¾. l%uh hgf;a m%d.aOk §ukd

.Kkh l< hq;=h'

m%d.aOk §ukd laIh moku u; .Kkh l< hq;=h'

;lafiare j¾Ihla wjidkfha hï ;eke;af;l=f.a laIh moku hkq miq.sh ;lafiare j¾Ih

wjidkfha § j;alï laIh moku iy ;lafiare j¾Ih ;=,§ j;alfï msßjehg tl;= lsÍï

j,g wod,j j;alfï laIh mokug tl;= lrk ,o m%udKh fõ'

w;am;a lr.;a ;lafiare j¾Ifha§ iïmQ¾K m%d.aOk §ukd ysñ fõ'

m%d.aOk §ukd bÈß ;laiare j¾I i|yd m%udo l< fkdyel'

jd‚c jdykhla" niar:hla fyda l=vd nia r:hla" nvq jdykhla fyda n/;s idudkHh

ld¾hhka i|yd jQ fyda úfYaI ld¾h i|yd jQ g%la r:hla fyda fÜ%,rhla yer ud¾. r:hla

i|yd m%d.aOk §ukdjla m%Þkh lrkq fkd,efí'

Draft Version


45 CA Sri Lanka

“jd‚sc jdykhla” hkafkka fgdka Nd.hlg jvd jevss nrla fyda u.Ska oy;=klg jevs

ixLHdjla fyda /f.k hdug yels j¾.fha jdykhla fyda .ukd.ukh i|yd fyda jdyk

nÿ §fï jHdmdrhla i|yd Ndú;d lrk jdykhla woyia fõ'

neyer lrk ;lafiare j¾Ifha § m%d.aOk §ukd ysñ fkdfõ'

;lafiare j¾Ihla wjidkfha § laIh úh yels j;alul fldgila jHdmdrfha ,dN iy

wdodhu bmhSfï§ fhdÞf.k we;akï j;alfï msßjeh iy m%;sIaGdj u; wdodhu bmhSug

Ndú;d l< fldgig iy Ndú;d fkdl< fldgig wÞ, fjf<|m, jákdlug .Kkh

l< hq;=h

laIh úh yels j;alï j¾. iy m%d.aOk §ukd ysñ j¾I .Kk j¾.SlrKh my; mßÈ

±lafõ'

mka;sh laIh úh yels j;alu j¾I .Kk

01 m¾hka; WmlrK iuÕ mß.Kl iy o;a; 5

yiqrejk fuj,ï

02 niar: iy l=vd niar:" nvq jdyk" b|slsÍï iy 5

N+ñ p,k fuj,ï" n/;s idudkH ld¾h fyda úfYaIs;

g%lar:" fÜ,¾ iy fÜ%,¾ iys; lkafÜk¾ iy

ksIamdokfha§ Ndú;d lrk msßh; yd hka;% iQ;%

03 ÿïßh mdr u; Odjkh lrk ld¾ r:" cx.u hka;% 5

iy WmlrK" hd;%d" mdre" g.a fndaÜgq iy iudk c,

m%jdyk WmlrK" wyia hd;%d" úfYaIs; uyck Wmhqla;

msßh;" WmlrK iy hka;% iQ;%" ld¾hd, .Dy WmlrK"

iúlsÍï iy WmlrK" fjk;a mka;shlaa ;=, we;=<;a

fkdlrk ,o hï laIh úh yels j;alï

04 f.dvke.s,s" jHqy iy iaÓr iajNdjfha iudk foa 20

05 lS¾;skduh yer wiamDYH j;alï wiamDYH

j;alfï

i;H M,Þhs

Ôjld,h fyda

wiamDYH j;alu

i;=j wúksYaÑ;

M,ÞhS Ôjhlaa we;s

wjia:dfõ§" 20

Draft Version


46 CA Sri Lanka

m%d.aOk §ukd .Kkh lsÍfï iólrKh A/B fõ'

A hkq ;lafiare j¾Ih wjidkfha§ j;alfï laIhùfï moku fõ'

B hkq 4 jk Wmf,aLkh wkqj j¾I .Kk fõ'

;lafiare j¾Ihla wjidkfha§ ;eke;af;l=f.a laIh úhyels j;alul laIh moku

^w& miq.sh ;lafiare j¾Ih wjidkfha oS j;alï laIh moku ;

^wd& ;lafiare j¾Ih ;=, oS j;alfuys msrsjehg isoq l< tl;= lsrSï j,g wod, j;alfuys

laIh mokug tl;= lrk ,o m%udK hkafkys tl;=j fõ'

WÞ( m¾hka; WmlrK iuÕ mß.Kl iy o;a; yiqrejk fuj,ï m<uq mka;sfha j;alï

fõ' fï ksid wÞ, jk j¾I .Kk 5la fõ'

úia;rh j¾Ih msrsjeh ^Y%S ,x're'&

laIh moku ^Y%S ,x're'&

j¾I .Kk

j¾Ih ioyd laIh ^Y%S ,x're'&

iuqÉÑ; laIh^Y%S ,x're'&

,shd y, w.h ^Y%S,x're'&

mrs.Kl 2018/19 300"000 300"000 5 60"000 60"000 540"000

uqo%K hka;%

2018/19 200"000 200"000 5 40"000 40"000 360"000

tl;=j 100"000 100"000

wka;¾ld,Sk úêúOdk

^w& 2006 wfm%a,a 01 jk Èkg fmr w;am;a lr.;a m%d.aOk j;alï" hï iqÿiqlï ,enQ bÈl<

f.dvke.s,a,la fyda 2006 wfm%a,a 01 jk Èkg fmr w;am;alr.;a hï f.dvke.s,a,la fyda

^wd& 2006 wfm%a,a 01 jk Èk fyda tÈkg miq kuq;a 2018 wfm%a,a 01 jk Èkg fmr w;am;a

lr.;a m%d.aOk j;alula" hï iqÿiqlï ,enQ f.dvke.s,a,la fyda 2006 wfm%a,a 01 jk Èkg

miq tfy;a 2018 wfm%a,a 01 jk Èkg fmr w;am;a lr.;a hï f.dvke.s,a,lg

wÞ,j laIhùï i|yd §ukd 2006 wxl 10 orK foaYSh wdÞhï mkf;a wÞ, j.ka;s j,g

wkqj .Kkh l< hq;=h'

5'4'5 jeä l< m%d.aOk §ukd

by; olajd we;s m%d.aOk §ukd j,g wu;rj Y%S ,xldj ;=, wdfhdack Èß.ekaùu Wfoid

mkf;a 2 jk Wmf,aLkfha olajd we;s wdfhdack m%udKhkag hg;aj jeä l< m%d.aOk §ukd

Draft Version


47 CA Sri Lanka

m%odkh lr we;' ±kg mj;akd jHdmdr mq¿,a lsÍï j,g jeä l< m%d.aOk §ukd ysñ

fkdfõ'

m%d.aOk §ukd wvq lsÍug wod, wdfhdack m%udKhka iy wod, wkqmd;slhka my; ±lafõ'

ks¾kdhlh iSudjka m%d.aOk oSukd m%;sY;h

W;=re m<df;a yer Y%S ,xldj ;=, Ndú;d lrk laIh úh yels j;alï

weußlka fvd,¾ ñ,shk 3 isg 100

100]

weußlka fvd,¾ ñ,shk 100 blaujk

150]

W;=re m<d; ;=, Ndú;d lrk laIh úh yels j;alï

weußlka fvd,¾ ñ,shk 3 blaujk

200]

Y%S ,xldj ;=, rchg wh;a iud.ula Ndú;d lrk j;alï iy j;alul fldgia u;

weußlka fvd,¾ ñ,shk 250la blaujk

rchg wh;a iud.ulg 150] la ysñ fõ'

5'4'6 jeä l< m%d.aOk §ukd ^;djld,sl iyk&

;j ÿrg;a by; m%;smdok wkqj Y%S ,xldj ;=, fldgil W;=re m<d; yer Ndú;d lrk

weußldkq fvd,¾ ñ,shk 03 olajd jk laIh úhyels j;alï u; 100 % l m%d.aOk §ukdjla

m%Þkh flf¾' th W;=re m<df;a kï 200 % l m%d.aOk §ukdjla m%Þkh flf¾' ±kg mj;akd

jHdmdrhl jeä ÈhqKq lsÍï j,g jeäl< m%d.aOk §ukd ysñ fkdfõ'

5'4'7 w¿;ajeähd iy jeäÈhqKq lsÍfï úhoï

hï ;lafiare j¾Ihla ;=, laIh jk j;alula ,dN iy wdodhu bmhSu i|yd Ndú;d lr

we;akï m%d.aOk úhoulao keoao hkak fkdi,ld Woa.; jk w¿;ajeähd iy jeäÈhqKq

lsÍfï úhoï wvql< yel'

wdfhdack j;alï laIh fkdjk j;alï ksid fuu j.ka;sh hgf;a wvql< fkdyel' flfia

fj;;a th

(i) y;rjk mka;sfha laIh jk j;alï w¿;ajeähd yd jeä ÈhqKq lsÍï iïnkaOfhka

fmr j¾Ifha wjidk Èkg ,shdy, ,sÅ; jákdlñka 5% la ^f.dvke.s,s" jHqy

hkdÈh&

Draft Version


48 CA Sri Lanka

(ii) fjk;a ´kEu j;alula iïnkaOfhka fmr j¾Ifha wjidk j;alfï

,shdy,$,sÅ; w.fhka 20% fyda i;H msßjeh hkafkka wju w.hg iSud fõ'

,sÅ; jákdlu $ ,shdy, w.h hkafkka j;alu w;am;a lr .ekSfï§ tA ;eke;a;dg WmÑ;

úhofuka m%Þkh lr we;s m%d.aOk §ukd wvql< miq ,efnk w.h woyia fõ'

úhou ord we;akï th bvÈh hq;=h'

iSudlsÍï m%;sM,hla f,i bvfkdÿka úhoï laIh lsÍfï mokug tl;= l< hq;=h'

w¿;a lsÍfï msßjeh fmr ;lafiare j¾Ifha ,shdy, w.h u; bv foa' fï ksid" ;lafiare

j¾Ih ;=, ñ,§ .;a j;alï fyda ;lafiare j¾Ih ;=, Ndú;d lsÍu wdrïN lr ke;s

j;alï j,g wod,j fmr ;lafiare j¾Ifha wjidkhg ,shdy, w.hka ke;s ksid w¿;alsÍfï

msßjeh bvfokq fkd,nhs' tu w¿;alsÍï msßjeh i|yd B<Õ ;lafiare j¾Ifha § m%d.aOk §ukd

,nd foa'

5'4'8 2018 wfm%a,a 01 jk Èkg fmr l,anÿ l%uhg ,nd .;a j;alï

wka;¾ld,Sk úêúOdk iïnkaOj ksl=;a lrk ,o .eiÜ m;%fha ^.eiÜ m;% wxl 2016$53&

8 jk fr.=,dish wkqj 2018 wfm%a,a 01 jk Èkg fmr t<ö hï uQ,H l,anÿ .súiqulg wod,

hï ,dN w,dN ,eîula fyda f.ùula" 2006 wxl 10 ork foaYaSh wdodhï mkf;a wod,

úêúOdk wkqj .Kkh l< hq;= wdldrh my; mßÈ meyeÈ,s flf¾'

^w& f;dr;=re ;dlaIK WmlrK yer wfkl=;a j;alï iïnkaOfhka f.jQ l,anÿ jdßl j,

1$5 la blaujk m%udKh bvfokq fkd,efí' ^jdyk" .Dy NdKav" hka;% iQ;% wdÈh& l,anÿ

j;alu i|yd l,anÿ jdßl wvql< yelafla tu j;alu ñ,§ .;a j;alula kï laIhùï

i|yd §ukd i|yd iqÿiqlï ,nk j;alula jkafka kï muKla nj ±k.; hq;=h'

WÞyrK( ;eke;af;l= j¾I ;=kl 3& l,anÿ .súiqula hgf;a 2016 wfm%a,a 1 jk Èk f,dßhla

w;am;a lr .;af;a kï yd udislj l,anÿ jdßlh ^fmd,sho we;=¿j& re'50"000$- la f.jhs

kï j¾Ihlg f.ùu re' 600"000$- la fõ' ,dNh .Kka ne,Sfï§ fuu re' 600"000$-

wvqlrk kuq;a nÿ lghq;= i|yd bvfok m%udKh my; mßÈ iSud flf¾'

re'

j¾Ih ;=, f.jQ l,anÿ jdßl ^re'50"000 x 12&

uQ,H l,anÿ jákdlfuka 1$5 ^re' 50"000 x

36& x 1$5

bvfokq ,nk úhou ^by; w.hka fofla wvq w.h&

600"000

360"000

360"000

Draft Version


49 CA Sri Lanka

^wd& f;dr;=re ;dlaIK WmlrK iïnkaOfhka jQ f.jk ,o l,anÿ jdßl j,ska uq¿

.súiqfï jákdlñka 1$4 la blaujk m%udKh bvfokq fkd,efí'

^we& ,dNhg yr l< l,anÿ fmd,S fyda uqoaor .dia;= bvfokq fkd,efí'

5'4'9 2018 wfma%,a 01 Èk fyda tÈkg miq l,anÿ l%uhg ,nd.;a j;alï

nÿ .eKqïlre hkq l,anÿ j;alfï whs;slre fõ'

nÿ .eKqïlre l,anÿ .súiqu wdrïN lrk wjia:dfõ § ,nd.;a j;alula f,i

ie<fla'

nÿ .eKqïlreg msßjeh u; m%d.aOk §ukd ,nd .ekSug ysñlu we;'

fmd,S úhoï wvql< yel'

5'4'10 j;alï neyer lsÍu - ;lafiare l<yels .dia;= fyda ;=,kh lsÍfï §ukd

;eke;af;l=f.a wdodhu .Kkh lsÍfï§ laIh úh yels j;alula neyer lsÍfï§ ;lafiare

l<yels .dia;= we;=<;a lsÍu ^,dNh& fyda ;=,kh lsÍfï §ukdjla m%Þkh l< yel'

5'4'11 ;lafiare l< yels .dia;= fyda ;=,kh lsÍfï §ukd .Kkh lsÍu'

mkf;a fojk" y;rjk fyda yhjk Wmf,aLk j,g wod,j j;alu neyer l< ;lafiare

j¾Ifha iy Bg fmr j¾I j, m%d.aOk §ukd m%Þkh lr we;akï ;lafiare l< yels .dia;=

fyda ;=,kh lsÍfï §ukd tu j;alï u; .Kkh l< hq;=h'

;lafiare l<yels .dia;= .Kkh lsÍfï iQ;%h A - B

;=,kh lsÍfï §ukd .Kkh lsÍfï iQ;%h B – A

A hkq hï j;alula i|yd ;lafiare j¾Ih we;=<; tA ;eke;a;dg ,enqK m%;sIaGdj jk

w;r

B hkq j;alu Wm,íê lrk fõ,dfõ j;alfï ,shdy, w.hhs'

j;alula neyer lrk wjia:dfõ j;alul ,shdy, w.h hkq j;alu w;am;a lr .ekSfï§

tA ;eke;a;dg WmÑ; jk úhofuka m%d.aOk §ukd wvq lsÍfuka ,efnk w.h fõ'

hï mqoa.,fhl=g jHdmdrfha j;alula úlsŒfuka msßjeh WmÑ; jkafka wdYs%;

;eke;af;l=g kï y;rjk Wmf,aLkfha 3 jk fþoh wkqj ;lafiare l<yels .dia;=

fyda ;=,kh lsÍfï .dia;= .Kkh fkdl< hq;=h'

neyer lrk ,o j;alug wod,j tu j¾Ifha fyda Bg fmr j¾I j, m%d.aOk §ukd

m%Þkh lr we;akï nÿ .Kkfha§ ;lafiare l<yels .dia;= ^neyer lsÍfï ,dNh& tl;=

lsÍu fyda ;=,kh lsÍfï §ukd ^neyer lsÍfï w,dNh& wvql< hq;=h'

Draft Version


50 CA Sri Lanka

laIh §ukd m%Þkh lr fkdue;s m%d.aOk j;alula u; ,eîï m%d.aOk j;alu il%Shj

jHdmdrh iuÕ iïnkaOj we;akï jHdmdr wdodhu f,i i<lkq ,nhs' flfia fj;;a

,eîï .Kkh lsÍfï§ m%d.aOk ,dNh .Kkh lsÍfï l%ufõoh Ndú;d l< hq;=h' bvï

úlsŒu fyda m%jdykh i|yd Ndú;d lrk jdyk WÞyrK fõ'

WÞyrK 1( j;alï neyer lsÍu - 2006 wxl 10 orK foaYSh wdodhï mk; hgf;a

2013$14 ;lafiare j¾Ifha§ re' 750"000$- lg ñ,§ .;a f,dßhla 2018$19 ;lafiare

j¾IfhaÈ re'400"000$- lg úl=Kd we;' neyer lsÍfï ,dNh

;lafiare l< yels .dia;=

750"000

^150"000&

^150"000&

^150"000&

^150"000&

^150"000&

ke;

400"000

^0&

400"000

msßjeh ^2013$2014&

wvql<d( bvÿka laIh

2013$2014 - 20%

2014$2015 - 20%

2015$2016 - 20%

2016$2017 - 20%

2017$2018 - 20]

,shdy, w.h

úl=Kqï ñ,

wvq l<d ( ,shdy, w.h

neyer lsÍfï ,dNh


;lafiare j¾I 2015$16 § re' 600"000$- lg ñ,§ .;a f,dßhla 2018$19 ;lafiare j¾Ifha§

re' 250"000$- lg úlsKQ w;r tys .e,mSï my;mßÈ fõ'

bvÿka laIh 20] re'

2015$2016

2016$2017

2017$2018

bvÿka uq¿ laIhùï §ukd

120"000

120"000

120"000

360"000

re'

Draft Version


51CA Sri Lanka

f,dß r:h wf,ú l< 2018$2019 ;lafiare j¾Ifha laIh §ukd ysñ fkdfõ' nÿ ld¾hh

i|yd ,shdy, w.h ^msßjeh - bvfok uq¿ laIh& re' 240"000 ^re'600"000 - 360"000&

úl=Kqï ,dNh } úl=Kqï m%;sIaGdj - nÿ ld¾hh i|yd ,shdy, w.h

} re' 250"000 - 240"000

} re' 10"000

fuu .Kkh lsÍu wkqj fmd;a wkqj úl=Kqï ,dNh bj;a l< hq;= w;r re' 10"000 úl=Kqï

,dNh jHdmdrfhka ,o jHjia:dms; ,dNhla fia wdodhula f,i tl;= l< hq;=h'


fuu j;alï 2019$2020 ;lafiare j¾Ih ;=, úl=KQ j;alï nj Wml,amkh lrkak'

úia;rh ñ,§ .;a j¾Ih

msßjeh re'

wvql< m%d.aOk §ukd ^Y%S

,xldremsh,a&

,shdy, w.h

úl=Kqï m%;sIaGdj

nÿ whjk ,dNh $ w,dNh

fyda ;=,kh lsÍfï fyda

;lafiare jk f.ùï

f,dß r:h

2018$2019 3"000"000 600"000 2"600"000 3"200"000 ;lafiare l<yels .dia;= re'600"000 ^laIh jk j;alfï úlsŒu j.ka;s 6^2&^wE&

bvï 2018$2019 3"000"000 ke; - 5"000"000 2"000"000 m%d.aOk j;alï úlsŒfï ,dNh 6^2& ^we&

hka;% iQ;%

2018$2019 3"000"000 600"000 2"600"000 1"500"000 900"000 ^;=,kh lsÍfï §ukd&

5'4'12 2018 wfm%a,a 01 jk Èkg fmr l,anÿ l%uhg ,nd.;a j;alï neyer lsÍu

nÿ .eKqïlre w;am;a lrf.k ;sfnk j;alula l,anÿ .súiqula hgf;a Ndú;d lrhs kï

tu w;am;a lr .ekSu m%d.aOk §ukd ,eîug iqÿiqlï fkd,nhs iy ;jÿrg;a th iïmQ¾K

laIh §ukd bvÿka j;alula f,i ie<fla'

Draft Version


52 CA Sri Lanka

l,anÿ .súiqula hgf;a ;eke;af;l= ,ndf.k we;s j;alula i|yd l,anÿ jdßl úhoula

f,i bv§ we;s úg tu j;alu w;am;a lr .ekSfuka miq bj;a lsÍfuka ,enqKq uqo,ksa bvÿka

l,anÿ jdßl yer w;am;a lr .ekSfï msßjeh f,i tljr f.jQ uqo,la bj;a l< miq ,efnk w.h

jHdmdrfhka ,enqKq ,eîula f,i i<lkq ,efí' îDcqju fyda ksfhdað;fhl= ud¾.fhka w;am;a

lr.;a&

5'4'13 2018 wfm%a,a 1 jk Èkg miq ñ,§ .;a l,anÿ j;alï neyer lsÍu

l,anÿ j;alï m%d.aOk §ukd i|yd iqÿiqlï ,nk w;r j;alu neyer lsÍug wÞ, nÿ

.e,mSu laIh §ukd ysñ j;alul wdldrhgu .Kkh l< hq;=h'

5'4'14 úfYaI úêúOdk

5'4'14'1 ,eìh hq;= fyda lmdyrsk ,o hï wodhula iïnkaO ysñlï mEu

WmÑ; moku u; ;eke;af;l=f.a wdodhu .Kkh lrk wjia:dfõoS hï uqo,a m%udKhla

,enqKo fkd,enqKo th we;=<;a l< hq;=h' mkf;a 24 jk j.ka;sh olajk wdldrhg miqj

tu ;eke;a;d tlS uqo, ,nd .ekSug ysñlula fkdue;s nj lshd isák úg fyda Tyq úiska

tu Kh uqo, fnd,a Khla f,i lmd yrsk úg ysñlï mEu m%;slafIam lrk ,o uqo, fyda

lmdyrsk ,o uqo, uqo,a f.ùu i|yd idOdrK f,i mshjr f.k we;akï iy Kh ysñlu

bgq fkdlrkq we;s njg wod, ;eke;a;d iuia:hla f,i úYajdi lrkafka kï wvql< yelsh'

hï lmdyrsk ,o uqo,la wvqlsrSug bvoS we;akï miqj th ,enqfKa kï th ,enqK

wjia:dfõoS wdÞhug we;=<;a l< hq;=h'

nexl= jHdmdrhg wod, úfYaI úê úOdk

nexl= jHdmdrhg wod,j flduidßia ckrd,ajrhd úiska kls=;a lrk ,o 2018 wfm%a,a 01 Èke;s

.eiÜ m;% wxl 2064$57 wkqj uy nexl=j úiska lrk ,o úOdkhkag wod, Kh myiqlï

j, wkd.; wjodkug wod,j isÿlrkq ,nk m%;smdok iy Wlia Khlrejkag wod,j

isÿlrkq ,nk m%;smdok bv fokq fkd,efí' ;jo .eiÜ m;%h wkqj wdY%s; ;eke;af;l= fj;

,nd fok Kh ysñlulg wod, m%;smdok iy Y%S ,xldfjka neyer ;eke;af;l=g ,nd fok

Kh m%;smdok j,g bv fokq fkd,efí'

wvql< w.hhka fjkia ùu i|yd úfYaI úê úOdk

WmÑ; moku u; mqoa.,fhl=f.a wdodhu .Kkh lrk úg Woa.; jQ úhoul fkdf.jk

m%udKhla Tyqg wvql< yelsh'

Draft Version


53 CA Sri Lanka

5'4'14'2 wvqlrk ,o uqo,a m%udKhla kej; .e,mSu u; úfYaI úêúOdk

j;alulg wod,j hï ;eke;af;l= i;=j mj;sk Kh ysñlïmEula fnd,aKh f,i lmdyer

miqj m%udKj;a l%shdud¾. whlsÍug f.k we;s nj úYajdi lrkafka kï tu Kh ysñlï

iïmQ¾K ù ke;s neúka th j;alu neyer lsÍula f,i i<lhs'

j;alï 195 j.ka;sh wkqj j;alï hkakg iam¾YkSh fyda wiam¾IkSh j;alula" jHjydr

uqo,a" lS¾;skduh" ±kqï yelshdj" foam< wdodhï ,eîug fyda wkd.;fha wdodhï

,nd.ekSug we;s hï whs;sjdislula" udi fÞ<ylg jeä ld,hla mj;sk hï m%;s,dNhla

iy hï j;alul fldgila we;=<;a jkafkah'

5'4'15 jk j.ka;sfha úfYaI úê úOdk

mkf;a 11 jk j.ka;sfha isg 19 jk j.ka;sh u.ska wvqlsÍï meyeÈ,s lsÍï isÿ flf¾' iuyr

úhoï wvqlsÍfï§ f.jkakd úiska r|jd.ekSï nÿ ksfhdað;hd f,i r|jd.ekSfï nÿ wvql<

hq;=h'

r|jd.ekSfï nÿ wvqlsÍfï úê úOdk hgf;a r|jd.ekSug hï ;eke;af;l=g kshulr we;s

f.ùula i|yd wvq lsÍulg tu ;eke;a;dg wjir § we;s wjia:djl" r|jd.kakd ,o noao

flduidßia ckrd,ajrhd fj; f.jk ;=re" tu wvqlsÍu i|yd bv fokq fkd,eìh hq;= nj

10^2& j.ka;sfha úfYaIfhka olajd ;sfí'

mkf;a 10^3& j.ka;sfha úfYaIfhka wjir § we;s mßÈ yer lsisu wvqlsÍula fkdl<

hq;=h'

10^4& j.ka;sfha olajd we;s mßÈ wvqlsÍï tllg jvd wod, jk wjia:djl§ jvd;au

úfYaI wvqlsÍu wod, lr.ekSfuka wvqlsÍula wysñ ùula isÿ jqjo tu jvd;au úfYaI

wvqlsÍu wod, lr.; hq;=h'

5'4'16 w,dN fyda jHdmdrfhka wvql< fkdyels w,dN

lssishï ;lafiare j¾Ihla i|yd ;eke;af;l=f.a jHdmdrfhka ,efnk wdodhu .Kkh

lsrSfïoS .Kkh lrk ,o wdodhfuka mk; wkqj wvqlsrSï jeäs kï w,dNhla we;súh yel'

w,dNhla we;skï iy th wvql< fkdyels w,dNhla kï th hï ;eke;af;l=f.a wdodhu

.Kkh lsrSfïoS wvql< fkdyel'

5'4'16'1 jHdmdr w,dN - 19 jk j.ka;sh

hï ;lafiare j¾Ihla i|yd jHdmdrhlska hï ;eke;af;l=g ,efnk wdodhu .Kkh

lsÍfï§ my; ±lafjk uqo,a m%udK wvqlrkq ,eìh hq;=h'

^w& hï jHdmdrhlska tu ;lafiare j¾Ifha§ tu ;eke;a;dg isÿ jQ ys,õ fkdl< mdvqjla

iy

Draft Version


54 CA Sri Lanka

^wd& miq.sh ;lafiare j¾I yh^06& i|yd tu jHdmdrfhka fyda fjk;a hï jHdmdrhlska tu

;eke;a;dg ,enKqq ys,õ fkdl< mdvqjla

ys,õ fkdl< jHdmdrfhka ,o mdvqjla wdfhdack wdodhu .Kkh lsÍfï§ wdfhdack

wdodhfuka wvql< yelsh iy

hï ;eke;af;l=g mdvqjla isÿjk wjia:djl tu mdvqj ,dNhla ù kï tu ,dNh u; wvq

m%udKhla wkqj nÿ whl< yels wjia:djl tu mdvqj tu wvq nÿ wkqm% udKh wkqj" tu

wkqm%udKhg jvd wvq nÿ wkqm%udKhla wkqj fyda ksoyia lrk ,o m%udKhla wkqj wdodhï

nÿ .Kkh lsÍfï§ muKla wvqlrkq ,eìh hq;=h' tu mdvqj ,dNhla jQfha kï iy tu

,dNh noafoka ksoyia kï tu mdvqj ksoyia lrk ,o uqo,a m%udK .Kkh lsÍfï § muKla

wvqlrkq ,eìh hq;=h'

jeäl< m%d.aOk oSukd j, m%;sM,hla f,i mqoa.,fhl= i|yd we;s jk ys,õ fkdl< mdvq

jir 10la i|yd bÈßhg f.k hd yelsh'

wdfhdackh weußlka fvd,¾ ñ,shk 1000 fyda m%d.aOk §ukd ,eîug ysñlï we;s weußldkq

fvd,¾ ñ,shk 250 l j;alï u; fyda rchg whs;s jHjidhl fldgia j, m%;sM,hla f,i

ys,õ fkdl< mdvq wjqreÿ 25 i|yd bÈßhg f.k hd yel'

5'4'16'2 jHdmdr j;alï iy j.lSï neyer lsÍu u; w,dN

hï ;eke;af;l=f.a lsishï ;lafiare j¾Ihla i|yd jHdmdrfhka ,o ,dN .Kkh lsÍfï§"

m%d.aOk j;alï iy j.lSï neyer lsÍfï§ ,efnk w,dNh IV jk mßÉfþofha m%;smdok

wkqj .Kkh l< hq;=h'

m%d.aOk j;alï j,g wod,j tu j;alï jHdmdrfhka ,o wdodhu bmhSug ork f;la

ÿrg iy

j.lSï iïnkaOj Kh f.ùfï j.lSu;a" uqo,a Khg .ekSu" uqo,a j;alï ñ,§ .ekSug

tu uqo,a ,dN iy wdodhu bmhSfï úhoula f;la jk ÿrg iy

fjk;a j;alï iïnkaOfhka tu j.lSu jHdmdrfhka ,nk ,dN bmhSug ork ;dla ÿrg"

5'4'16'3 w,dN iïnkaO wka;¾ld,Sk úêúOdk

2006 wxl 10 orK foaYSh wdodhï mk; wkqj 2018 ud¾;= 31 Èkg ys,õ fkdl< w,dN 2018

wfm%a,a 01 jk Èfkka wdrïN jk 2017 wxl 24 ork mk;g wod, w,dN f,i i<ld 2017

wxl 24 ork mk; wkqj wvql< yel' tu ys,õ fkdl< w,dN Wmßu jir 6 lg hg;aj

wvql< yel'

Draft Version


55 CA Sri Lanka

6 wdfhdackfhka ,nk ;lafiare l< yels wdodhu

6'1 wdfhdack wdodhu hkq l=ulao?

wdfhdackfhka ,efnk ,eîï wdfhdack wdÞhu fõ' iudk iajrEmfhka hq;a tAlShlrKh

lrk ,o wdldrhlska Ndú;d lrkq ,nk j;alï tlla fyda jeä .Kkla we;=¿j j;alï

tlla fyda jeä m%udKhla whs;sj isàu woyia jk w;r thg w;S;" j¾;udk fyda wkd.;

wdfhdackhkao we;=,;a jk kuq;a thg hï jHdmdrhla fyda fiajd kshqla;shla we;=,;a fkdfõ'

mk; wkqj j;alï hkakg iam¾IkSh" wiam¾IkSh j;alula" jHjydr uqo,a" lS¾;s kduh"

±kqï yelshdj" foam<" wdodhï ,eîug fyda wkd.;fha wdodhï ,nd .ekSug we;s hï

whs;sjdislula" udi fod<ylg jeä ld,hla mj;sk hï m%;s,dNhla iy hï j;alul

fldgila we;=<;a fõ'

2017 wxl 24 orK foaYSh wdodhï mk; wkqj my; wdodhï wdfhdack wdodhï hg;g .efka'

,dNdxY" fmd,S" jÜgï" whlsÍï" jd¾Islhla" iajNdúl iïm;a f.ùula" l=,S" wêñ, iy

rdcH Nd.

wdfhdack j;alï neyer lsÍfï ^Wm,íê lsÍfï& ,eîï ^m%d.aOk ,dN&

wdfhdackh lsÍfï yelshdj u; iSud mekùula Ndr .ekSu fjkqfjka ,efnk m%;sIaGdj

wdfhdack iïnkaOj ,efnk m%;sIaGdj

f,d;/hs" TÜgq we,a,Su fyda iQÿ l%Svd j,ska Èkqï ,eîï

mk; hgf;a we;=<;a lrkq ,eìh hq;= fjk;a uqo,a m%udKhla

wdfhdack j;alula hkq wdfhdackhl fldgila jYfhka orKq ,nk m%d.aOk j;alula fõ'

tfy;a hï mqoa.,hl=f.a m%Odk jdisl ia:dkh Tyq úiska jir 3 la wLKavj whs;sj ;ndf.ka

iy tfï neyer lsÍug wdikakju jQ jir fol ;=, ^ffoksl moku u; .Kkh l< hq;=h&

mÈxÑj isáfha kï tlS j;alu wdfhdack j;alulg we;=,;a fkdfõ' m%d.aOk j;alula

hkafkka my; ±lafjk tla tla j;alu woyia fõ'

(i) bvï fyda f.dvke.s,s

(ii) hï iud.ula" yjq,a jHdmdrhla fyda Ndrhla ms<sn| hï idudðl;aj iïnkaO;djhla

^fldgia&

(iii) hï iq/l=ïm;la fyda fjk;a hï uQ,H j;alula

(iv) hï j;alula ms<sn| jrKhla" whs;sjdislula fyda fjk;a iïnkaO;djhla' kuq;a

fj<| f;d.h fyda laIh úh yels j;alï thg we;=<;a fkdfõ'

wdfhdack wdÞhu r|jd.ekSfï noaog hg;a jk w;r iuyr Í;s wdodhu f.jkakdg iy

,nkakdg r|jd.ekSfï nÿ wkq ksfhdað;fhda f,i iy r|jd.ekSfï noaog hg;ajkakd f,i

wod, fõ'^r|jd .ekSfï nÿ ms<sn| úia;r i|yd 7 jk mßÉfþoh n,kak&

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56 CA Sri Lanka

6'2 wdfhdack wdodhu j¾.SlrKh

6.2.1 ,dNdxY wdodhu

mk; wkqj ,dNdxY my; mßÈ w¾: ±lafõ'

,dN fnoSula f,i hï idudðlfhl= úiska hï iud.ulska ,nd.kq ,nk hï f.ùula

,dNh fn§ul § fyda úl=KQ fldgia wdmiq .ekSul §" wEjr lsÍul § fyda m%;sixialrKh

lsÍula isÿ lsÍul§" m%d.aOk wjlrKhl § fyda úlsKQ fldgia wdmiq .ekSul § fyda

fjk;a wdldrhlska

m%ido fldgia ksl=;a lsÍula jYfhka" fldgia u; f.jd ksñ m%udKh jeä lsÍula jYfhka

fyda fjk;a wdldrhlska ,dNh m%d.aOkh njg yerùu iy

kuq;a"

idudcslfhl= úiska iud.u fj; lrk ,o f.ùula u.ska .<mkq ,nk fyda m%d.aOk

.sKqulg" fldgia wêñ, .sKqulg fyda tA iudk .sKqulg yr lrk ,o fyda fjk;a

wdldrhlg wjika r|jd.ekSfï f.ùula ixia:dmkh lrk fyda tu idudðlhdf.a wdodhu

.Kkh lsÍfï§ Bg we;=<;a lrkq ,nk f.ùula thg we;=<;a fkdfõ'

6.2.2 ,dNdxY noao

jdisl iud.ula úiska fnÞyßk ,dNdxY u; iud.fï fldgia ysñhka noaog hg;a fõ'

fufia fjk;a jdisl iud.ulska ,enqKq ,dNdxY yer o< ,dNdxY u; 14] l ,dNdxY

noaola r|jd.ekSfï nÿ ksfhdað;fhl= f,i r|jdf.k foYaSh wdÞhï fomd¾;fïka;=j

fj; f.úh hq;=h' fuu ,dNdxY jdisl ;eke;af;l=f.a ;lafiare jk wdÞhfï fldgila

f,i i<lkq ,efí' m%Njh u; f.jk ,o ,dNdxY noao wjidk r|jd.ekSfï f.ùula

fõ'

6.2.3 fmd,sfhka ,efnk wdÞhu

mk; wkqj fmd,sh hkq"

hï jÜgula fyda jdßlhla" m%d.aOkh wdmiq f.ùula fkdjk Kh j.lSula w;=¿ hï

f.ùula we;=<;a fõ'

fmd,shg l%shdldß;ajfhka iudk jQ hï yqjudrejla fyda fjk;a f.ùula

hï Kh j.lSula fyda yqjudre .súiqulg wÞ<j hï fmdfrdkaÿjla" wemhla fyda f.jk

,o fiajd .dia;=jla

f.dvke.s,s iñ;shla u.ska isÿ lrkq ,nk hï fnodyeÍula

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57 CA Sri Lanka

6.2.3.1 fmd,sh iy jÜgï u; r|jd.ekSfï nÿ j,g wod, úêúOdk

jHdmdrhla mj;ajdf.k fkdhk mqoa.,hka yer ´kEu ;eke;af;l=gu wÞ,j

r|jd.ekSfï nÿ wvql< hq;=h' flfia fj;;a uQ,H wdh;khla úiska imhk ,o idudkH

Kh iy w;a;sldrï u; tA uQ,H wdh;khg f.jk ,o fmd,sh r|jd.ekSfï noaog hg;a

fkdfõ'

fmd,sh iy jÜgï 5] l wkqmd;hl r|jd.ekSfï noaog hg;a fõ'

flfia fj;;a th fcHIaG mqrjeishl=g wÞ, nexl= ;ekam;= u; remsh,a ñ,shk 1'5la

olajd f.jkfka kï r|jd.ekSfï noaog hg;a fkdfõ' fcHIaG mqrjeisfhl= hkq ;lafiare

j¾Ih ;=, Y%S ,xldfõ mqrjeisfhl= jdislhl= jk jhi wjqreÿ 60 blaujk mqoa.,hl=

fõ'

jdisl mqoa.,hl= iïnkaOfhka r|jd.ekSfï nÿ wvql< fmd,sh wjidk r|jd.ekSfï

f.ùula fõ' fï kisd tu mqoa.,hka tu wdodhu ;lafiare l<yels wodhug we;=,=;a

fkdl< h;q= w;r lsishus nÿ nerla i|yd ysñslï fkd,nhs'

ks¾jdisl ;eke;af;l=g ,efnk fmd,sh 5] l wkqm%udKl r|jd.ekSfï noaog hg;a jk

w;r tu fmd,sh 195 j.ka;sh wkqj Y%S ,xldfú iaÓr wdh;khlg Woa.;jkafka kï yer

´kEu ,nkafkl=g th wjidk r|jd.ekSfï nÿ f.ùula f,i i<lkq ,efí'

mqoa.,hl= úiska jHdmdrhla fkdlrkafka kï fyda f.ùu lrkakd ks¾jdisl kï fmd,sh

wjidk r|jd.ekSfï noaog hg;a fkdfõ' tu wdodhu wdodhï noaog hg;a jkafka kï tu

noao jdßl jYfhka iy tu fmd,S wdodhu ,nkakd ;lafiare lsÍfuka f.úh

hq;=h'îaj;lafiare l%uh hgf;a fyda Tyqg ;lafiare ±kaùula ksl=;a lsÍfuka&'

6.2.4 whùï

Tmamqjlska Woa.; jk fydaa wêlrK ksfhda.hl m%;sM,hla f,i ,efnk ,eîï whùï f,i

y|qkajhs' th f.jkakdf.a foam< j,ska ,efnk wdodhu ;yjqre lr we;' th 14] l

wkqm%udKhl r|jd.ekSfï noaog hg;a fõ'

iajNdúl iïm;a f.ùï

73^b& j.ka;sh wkqj Y%S ,xldj ;=< fyda tys foaYSh c, ;Srfhys msysgd we;s N=ñhlska

fyda id.rfhka ,nd.;a iajNdúl iïm;a iïnkaOfhka .Kkh lrk ,o iajNdúl

iïm;a f.ùï

iajNdúl iïm;a hkafkka LkscøjH" Lksc f;,a" c,h fyda tu iïm;a ms<sn| ie,ls,a,

fhduq lrñka f.dvìfuka fyda uqyqfoka ,nd.; yels fjk;a hï Ôù iy wÔù iïm;a

woyia fõ'

iajNdúl iïm;a f.ùï hkq f.dvìfuka fyda uqyqfoka ,nd.kakd ,o iajNdúl iïm;aj,

m%udKh fyda jákdlu iïnkaOfhka iuia:hla f,i fyda fldgila f,i .Kkh lrkq

Draft Version


58 CA Sri Lanka

,enQ" f.dvìfuka fyda uqyqfoka iajNdúl iïm;a ,nd .ekSfï whs;sh i|yd jQ jdßlhla

fyda iudk uqo,a m%udKhla we;=¿j hï f.ùula fõ'

iajNdúl iïm;a ,nd.ekSu i|yd jk n,m;%hla ,nd .ekSu i|yd f.jkq ,nk uQ,sl

f.ùu iajNdúl iïm;a f.ùula fkdjk w;r th rdcH Nd.hla fõ'

iajNdúl iïm;a f.ùu 14]l wkqm%udKhlg r|jd.ekSfï noaog hg;a jk w;r jdisl

;eke;a;kag th nÿ nerla fõ' ks¾jdisl ;eke;af;l=g iajNdúl iïm;a f.ùula iaÓr

wdh;khla yryd Woa.; fkdjkafka kï th wjidk r|jd.ekSfï nÿ f.ùula f,i

i<lkq ,efí'

6.2.5 l=,sh

“l=,sh“ hkak mk; wkqj my; wdldrhg w¾:l:kh flf¾'

^w& hï j¾.hl foam<l Ndú;h i|yd fyda hï j¾.hl foam<la Ndú;d lsÍug we;s

whs;sjdisl i|yd" jdßlhla fyda tjek sf.ùula lsÍu we;¿j hï f.ùula fõ'

^wd& by; ^w& fþofha i|yka lrk ,o Ndú;d lsÍulg fyda whs;sjdislulg wjYH iydh

,nd§u i|yd fyda iyh ,nd §ug Ndr .ekuS i|yd jQ hï f.ùula we;=<;a fõ'

^we& ijaNdúl iïm;a f.ùï iy rdcHNd.hla fuhg we;<=;a fkdfõ'

jdisl ;eke;af;l=g l=,sh f.jk úg 10] l r|jd.ekSfï noaola wvql< hq;=h' tA i|yd

r|jd.ekSfï nÿ nerla ysñ fõ'

wdfhdack j;alï j,g wod,j l,=sh ,nkakdf.a Ndrh .;aúg ;lafiare j¾Ihla i|yd

jk uq¿ l=,S wdodhfuka 25] l wdfhdack j;alug wod, w¿;ajeähd i|yd iyk" kv;a;=

lsÍu iy laIh i|yd bvfokq ,efí' flfia fj;;a fuu 25] bvfokq ,nkafka

w¿;ajeähd" kv;a;= lsÍu iy laIh i|yd i;H msßjeh b,a ï lr ke;akï mu‚'

ks¾jdislfhl=g l=,shla f.jk úg 14] l r|jd.ekSfï noaola wvql< hq;h' th Y%S

,xldfõ iÓar wdh;khlg Woa.; jkafka kï yer wjidk r|jd.ekSfï noaola i<lkq

,nhss'

6.2.5.1 jdrsl f.ùï

jdßl f.ùula hkq j;alul Ndú;hg lrk f.ùula blaujd i;H jYfhkau lrk

f.ùuls' WÞyrK f,i jd‚cuh jYfhka foam<la l=,shg §fuka ,efnk tljr f.ùu

±laúh yel'

jdrsl f.ùula lrk úg 14] l r|jd.ekSfï noaolg hg;a fõ' th jdislfhl=g nÿ

nerla f,i b,a,d isáh yels w;r ks¾jdislfhl=g wjidkd;aul fõ'

tljr f.jk l=,S uqo, ^Key Money " kej; fkdf.jk) wjqreÿ ;=klg jvd jeä

ld,hlg f.jkafka kï ,nkakdf.a wf;aoS iy f.jkakdf.a wf;aoS th uq¿ukskau noaog

hg;a fõ'

Draft Version


59 CA Sri Lanka

f.jkakdf.a wf;aoS th wiamDYH j;alula f,i i<lk w;r tu j;alfï Ôj ld,h

i|yd m%d.aOk §ukd ,nd.; yel' Ndú;hg .; yels Ôj ld,h y÷kd.; fkdyels kï

wjqreÿ 20la i|yd m%d.aOk §ukd ,nd.; yel'

6.2.6 jd¾Isl

jd¾Islhla hkq m%d.aOk iajrEmfha fkdjk ,eìh hq;= ia:djr uqo,la fõ' hï jd¾Isl

f.ùula j¾Ihlg wod,j ld,Sk jdßlhla f,i f.úh yelsh'

jir 10lg fkdwvq ld,hla i|yd nexl=jlska fyda rlaIK iud.ulska ñ,§ .kakd ,o

hï Ôú; rlaIK jdßlhla fcHIaG mqrjeisfhl=g jHq;amkak jkafka kï ksoyia fõ' tfia

fkdue;s kï 14] l r|jd.ekSfï noaolg hg;a jk w;r jdislfhl=g nÿ ner ysñ jk

w;r ks¾jdislfhl=g th wjidkd;aul fõ'

6.2.7 rdcH Nd.

mkf;a ks¾jpkh wkqj rdcH Nd. hkq"

^w& iskudrEms; Ñ;%mg" uDÿldx. fyda oDIH fyda Y%jH má.; lsÍï o we;=¿j" idys;Huh"

l,d;aul fyda úoHd;aul lD;shla" tu lD;sh bf,lafg%dksl wdlD;shla fyda wkHdldrhlska

jqjo" tys m%ldYk whs;sh Ndú;h fyda Ndú;d lsÍug we;s whs;sh;

^wd& fmagkaÜ n,m;%hla" fjf<| ,l=Kla" fudaia;rhla fyda wkqrejla" ie,eiaula fyda ryia

jÜfgdarejla fyda l%shdj,shla Ndú;h fyda Ndú;d lsÍug we;s whs;sh;

^we& hï ld¾ñl" jd‚cuh fyda úoHd;aul WmlrKhla Ndú;h fyda Ndú;hg we;s whs;sh;

^wE& ld¾ñl" jd‚cuh fyda úoHd;aul we;s ±kSula iïnkaOfhka jQ f;dr;=re Ndú;h fyda

Ndú;hg we;s whs;sh;

^b& ^w&" ^wd&" ^we& fyda ^wE& fþofha i|yka lrk ,o ldrKhg wÞ,j wjYH iyh ,nd §u

fyda ,nd§ug Ndr.ekSu; fyda

^B& ^w&" ^wd&" ^we&" ^wE& fyda ^b& fþofha i|yka lrk ,o ldrKhla iïnkaOj mQ¾K fyda

Nd.s; ;s;slaIdj i|yd m%;sIaGdjla jYfhka jHq;amkak jQ jdßlhla fyda tu m%udKhl

f.ùulao we;=¿j f.ùula woyia fõ'

rdcH Nd. 14]l r|jd.ekSfï noaolg hg;a jk w;r jdislhkag r|jd.ekSfï nÿ ner ,nd

.; yel' Y%S ,xldfõ iaÓr wdh;khlg Woa.; jkafka kï yer ks¾jdislfhl= hgf;a

wjidk r|jd.ekSfï f.ùula fõ'

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60 CA Sri Lanka

6.2.8 hï ;eke;af;l=g wdfhdck j,g wod,j ,efnk ;Hd.

kj foaYSh wdÞhï mk; u.ska y|qkajd § we;s kj wx.hla f,i fuh yÿkd.; yelsh' ;Hd.

hkak mk; u.ska my; wdldrhg w¾:l:kh lr we;'

“;Hd.” hkafkka m%;sIaGdj rys; mejÍula fyda m%;sIaGdj iys; mejÍul§ foamf<ys

fjf<|m, jákdlu m%;sIaGdfjys fjf<|m, jákdlu blaujkq ,nk;dla ÿrg isÿlrkq

,nk mejÍula woyia fõ'

6.2.9 f,d;/hs Èkqï" iQÿ lS%vd yd TÜgq we,a,Su

úfYAIfhka f,d;/hs Èkqï" iQÿ yd TÜgq wdfhdackfhka Woa.; jQ wdÞhula f,i

ie,fla'flfia fj;;a mkf;a 10 (I) wd îx& j.ka;sh hgf;a f,d;/hs Èkqï" iQÿ yd TÜgq u;

Woa.;jk úhoï bv fkdfohs' fuu ;yku jHdmdrhla f,i mj;ajdf.k hk iQÿ

jHdmdrhlg wÞ, fkdfõ'

mkf;a ;=kajk Wmf,aLkh wkqj f,d;/hs Èkqï f,i re'500"000$-la fkdblaujk o< uqo,a

m%udKhla ksoyia fõ' fï ksid tu m%udKh olajd r|jd.ekSfï nÿ wod, fkdfõ' tfia

fkdue;s kï" f,d;/hs Èkqï" TÜgq fyda iQÿ Èkqï u.ska ,efnk ,eîï 14]l r|jd.ekSfï

noaolg hg;a fõ' tu ;eke;a;df.a jdisl fyda ks¾jdislNdjh fkdi,ld th wjidk

r|jd.ekSï f.ùula f,i i<lkq ,nhs'

Draft Version


61 CA Sri Lanka

mqoa.,hl=g nÿ whjk wdodhula we;akï fyda wjidk r|jd .ekSï noaaola iys; ,eîula

we;akï wdodhï nÿ f.úh hq;=h'

fiajd kshqla;sh" jHdmdr" wdfhdack fyda fjk;a m%Njhlska ,efnk wdodhï u; wdodhï nÿ

f.úh h;=h'

;lafiare j¾Ihka hkq hï jirl wfm%a,a 1 Èfkka wdrïN ù B,Õ j¾Ifha ud¾;= 31 Èfkka

wjika udi 12 ld,iSudjhs'

wdodhï nÿ .Kkh l< hq;af;a mkf;a m<uq Wmf,aLkh mßÈh'

jdisl mqoa.,hka Tjqkaf.a f,dal wdodhu u; noaog hg;afõ'

ks¾jdisl mqoa.,hka Y%S ,xldj ;=, we;s jk fyda Y%S ,xldfjka ,efnk wdodhï u; noaog hg;a

fõ'

jdisl mqo.,hl=f.a fiajd kshqla;s wdodhug uq,H iy uq,H fkdjk ish¨ m%;s,dN hg;a fõ'

uq,Huh fkdjk m%;s,dN j, w.h" tys fj<|fmd< jákdlu fyda flduidßia ckrd,a lrk

jákdlu fõ'

fiajd kshqla;sfhka ,efnk iuyr ,eîï nÿ ksoyia fõ'

fiajd fhdackhla úiska fluidßia ckrd,a úiska olajkq ,nk W'ú'f.' nÿ pl% wkqj nÿ wvq l,

hq;=h'

nÿ ld¾hh i|yd .sKqï u; ,dNhg wod, .e,mqï l< hq;=h'

idudkH Í;sh wkqj wdodhï bmhSu i|yd ork ,o úhoï wvq lsÍug bv Èh hq;=h' tfy;a

iuyr wvqlsÍï úfYaIfhka bv fok w;r iuyrla úfYaIfhka bv fokq fkd,efí'

mßÉfþo i

drdx

Yh

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62 CA Sri Lanka

fiajd kshqla; mqoa.,hl= noaog hg;a lsÍu'

ux., lreKdkdhl 2010 jif¾ isg Y%S ,xldfõ bÈlsÍï iud.ul fiajh lrk jr,;a

bxðfkarejrfhls'

;'j' 2018$19 i|yd Tyqf.a wdodhï ms<sn| úia;r my; mßÈh'

fiajd kshqla;s wdodhu

udisl uq,sl jegqm re'280"000$'

wkqu; w¾: idOl wruqo,g odhl ùu 8] iy fiajdfhdaclf.a odhl ùu uq,sl jegqfmka 12]

ls'

ux., uhd úiska nÿl=<S .súiqula u; ,nd.;a fudag¾ r:h i|yd nÿ jdßlh fiajd fhdacl

úiska f.jkq ,nhs' udisl jdßlh re'45"000 ls' j¾Ih ;=, jdßl 9 la f.jd we;'

2018 wf.daia;= 1 Èk isg ux., uhd úiska mÈxÑhg ,nd .;a l=<S ksjdi i|yd re40"000$- jk

udisl l=<sh fiajd fhdacl úiska f.jd we;'

W'ú'f.'nÿ hgf;a j¾Ih i|yd f.jq noao re'337"000$-

jD;a;sh wdodhu

ux., uy;d Y%S ,xldfõ fjk;a iud.ï fj; bxðfkare WmfoaYl fiajd ,nd § we;' 5] l

r|jd .ekSfï nÿ wvqlsÍfuka miq Tyqg ,eî we;s uqo, re'475"000$- ls' fiajd iemhSug wod,

úhoï f,i Tyq re' 123"000$- la wvq lr we;'

Tyq Y%S ,xldfõ isg ud,Èjhsfka fydag,hla fj; imhk ,o WmfoaYl fiajd i|yd j¾Ih ;=,

,enq úfoaY úksuh wdodhu US fvd,¾ 1460 ls' j¾Ih wjidkfha US fvd,¾ 1 la re'169 la úh'

jHdmdr wdodhu

ux., uy;d úiska ;ks mqoa., jHdmdrhla jYfhka Wiia fm< úoHd úIh isiqka i|yd wOHdmk

wdh;khla mj;ajdf.k hhs' 2019 ud¾;= 31 la wjika jir i|yd tys wdodhï m%ldYkfha

idrdxYh my; mßÈh'

m%%.

;s m

Íl

aIK

h

Draft Version


63 CA Sri Lanka

re'

uq ,eîï 6"230"000

wvq l,d

foaYlhka i|yd f.úï 1"442"000

jegqma yd fõ;k 600"000

,smsøjH 240"000

fmd;a - CIh lsÍï 50"000

WmfYda.s;d ì,a 110"000

fmd<S 272"000

mÍ;Hd. 50"000

fjk;a úhoï 60"000

Y=oaO ,dNh 3"406"000

wdh;kfha mdúÉÑ l< mß.Klh 2016$17 § ñ,g f.k we;s w;r msßjeh re"100"000$- la úh'

;'j 2018$19 § ñ,g .;a uqøK hka;%h re'75"000 ls' CIh §ukd wdod< fjk;a j;alï ke;'

ux., uhdf.a ÈhKsh i|yd Tyq úiska ;kjkq ,nk ksji i|yd .;a Kh u; fmd<S f.jd we;'

re'50"000 l mß;Hd.h' r;akmqr uyd wdfrda.H Yd,dj i|ydh'

wdfhdack wdodhï

nexl=jl we;s iaÒr ;ekam;=j u; ,o Y=oaO fmd<sh re' 95"000

iud.ï ,dNxY - Y=oaO re' 24"000$-

,ehsia;=.; iud.ï fldgia úlsKSfuka ,o ,dNh re' 11"000 ls'

iud.ulg l=,shg ÿka f.dvke.s,a,la i|yd ,o Y=oaO l=<sh re' 864"000 ls' Kh uqo,la

,ndf.k f.dvke.s,a, ;kd we;s w;r" ta i|yd f.jq fmd<sh re' 210"000$- ls w¨;ajeähd

úhoï re' 14"000 ls' jßmkï i|yd w.h re'100"000$- la jk w;r 20] l jßmkï f.jd we;'

2010 § re' 1800"000 lg ñ,g .;a f.dvke.s,a, re' 3"600"000$ lg úl=Kd we;' 2017

iema;eïn¾ 30 Èkg f.dvke.s,af,a w.h re' 3"000"000 ls' kshñ; m%d.aOk ,dN u; nÿ f.jd

jd¾;dj kshñ; Èklg Ndr § we;'

ux., uy;d my; f.ùï lr we;'

wkqu; mqKHdh;khlg l, uqo,a mß;Hd. re'40"000

iaj;laafiare nÿ f.ùï re'500"000$-

Draft Version


64 CA Sri Lanka

m%.

;s m

Íl

aIK

h i

|y

d ms<s;

=re

fiajdkshqla;s wdodhu

jegqm 280,000 x12 3,360,000

fiajd fhdacl wraaM idOl wruqo,a odhl uqo,a noaog hg;a fkdfõ'

280,000x12%x12

403,200

fudag¾ r:h i|yd nÿ l=<S 45,000 x9 405,000

l=<S ksjdi i|yd f.jq l=<S 40,000 x 8 320,000

fiajdkshqla;s wdodhu 4,085,000

jD;a;sh wdodhus

WmfoaYk .dia;= nÿ wvqlsÍfuka miq 475,000/ 95 x 100 - 123,000 377,000

ud,Èjhsfkka ,eîï - úfoaY úksuh wdodhu 1,460x169 246,740

jHdmdr

Y=oaO ,dNh 3,406,000

tl;= :fmd;a - CIh lsÍï 50,000

fmd<S .Dyia; úhoï 272,000

mß;Hd. 50,000

wvql<d : m%d.aOk §ukd

mß.Kl 01.04 2018 fmr ñ,§ .;a 100,000 x 25%

(25,000)

uqøK hka;%h 75,000 / 5

(15,000)

.,mk ,o ,dNh

3,738,000

3,738,000

wfhdack wdodhu

Y=oaO fmd,S - r|jd.ekSï nÿ f.jQ - wjika r|jd.ekSfï f.ùï 95,000

Y=oaO ,dNdxY - r|jd.ekSï nÿ f.jQ - wjika r|jd.ekSfï f.ùï 24,000

ñs, ,ehsia;=.; iud.ï fldgia úlsŒfï ,dN - noafoka ksoyia 11,000

Draft Version


65 CA Sri Lanka

l=,S wdÞhu 864,000/- 90x100 wvql<d fmd,S f.ùï 210,000

jßmkï f.ùï 20,000

730,000

m%d.aOk ,dNh 30.09.2017. 3,600,00 - 3,000.000 600,000

uq ;lafiarejk wdodhu 9,776,740

wvql<d - nÿ ksoyia §ukdj (500,000)

fiajd kshqla;s wdodhu u; iqÿiqlï ,enQ §ukdj (700,000)

l=,S wdÞhu u; ysñ iqÿiqlï ,enQ §ukdj - 25% w¨;ajeähd

§ukd 960,000 x 25%

(240,000)

úfoaY úksuh wdodhu - ud,Èjhsfkka ,eîï (246,740)

iqÿiqlï ,nk f.ùï §ukdj

wdndê;hkag wdh;ksluh /ljrKh i<ik wdh;khlg uqo,a

mß;Hd.

re' 40,000 fyda nÿ whl< yels wdÞhfuka 1$3 fyda re' 75,000 hk

w.hkaf.ka wvq w.h

(40,000)

uQ,sl frday,g mß;Hd. 100% wvql< yel (50,000)

nÿ whjk wodhu 8,000,000

f.úh hq;= noao

m%d.aOk ,dN re' 600,000 x 10% 60,000

m<uq re'3,000,000 360,000

b;sßh re'4,400,000 x 24% 1,056,000

uq f.úh hq;= noao

1,476,000

wvq $ nÿ ner

Wmhk úg f.ùfï nÿ (337,000)

jD;a;sh wdodhu u; 5] r|jd.ekSfï nÿ (25,000)

l=<S wdodhu u; 10] l r|jd.ekSfï nÿ (96,000)

m%d.aOk ,dN u; noao 600,000 x 10% (60,000)

iaj;laafiare f.ùï (500,000)

f.úh hq;= b;sß noao 458,000

Draft Version


66 CA Sri Lanka

Draft Version

67

mßÉfþoh03

±kqï ixrplh

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 nÿ wkqmd; wod, jk úúO wdldrfha iud.ï j¾. y÷kd .ekSu'

3'1'2' iud.ul ;lafiarejk jHdmdr 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;= wdodhï noao .Kkh lsÍu'

3'2 mejreï ñ,lrKh ûQ,sl lreKq& 3'2'1 wiïnkaê; ñ, ârm'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'

jdisl iud.ul

uQ,sl wdodhï

nÿ ne¢hdj

Draft Version

BL7 | mßÉfþoh 3 : jdisl iud.ul uQ,sl wdodhï nÿ ne¢hdj

68 CA Sri Lanka

1. jdisl iud.ul wdodhï nÿ ne¢hdj ms<sn| uQ,sl wjfndaOhîxlS¾K fkdjk ;;aajhka hgf;a&

1.1. nÿlrK mrud:_h i|yd iud.ï j¾.

jdisl iy ks¾jdisl iud.ï fjkia wdlD;Ska wkqj nÿ lrkq ,efí' YS% ,xldfõ iud.ï

,shdmÈxÑ lsÍu ^fyda kej; ,shdmÈxÑ lsÍu& 2007 wxl 07 ork iud.ï mk; hgf;a lrkq

,efí'

iud.ï mk; hgf;a úúO j¾.j, iud.ï mej;=ko" nÿ ld¾hh i|yd my; j¾.SlrKh

wod< fõ'

jdisl iud.ï

hï iud.ula" YS% ,xldfõ kS;sh hgf;a ixia:d.; lr fyda msysgqjd we;akï" tys ,shdmÈxÑ fyda

m%Odk ld¾hd,h YS% ,xldfõ msysgqjd we;akï fyda iud.fï lghq;= l<ukdlrKh iy md,kh

YS% ,xldj ;=, ls%hd;aul lr we;akï" th YS% ,xldfõ jdisl iud.ula f,i ie,fla'

YS% ,xldfõ jdisl iud.ula tys f,dal wodhu u; noaog hg;a fõ'

ks¾jdisl iud.ï

by; jdisl iud.ul Í;Skag hg;a fkdjk hï iud.ula ks¾jdisl iud.ula f,i i,lkq

,efí'


1. jdisl iud.ul wdodhï nÿ ne¢hdj 3'1'1 " 3'1'2" 3'1'3" 3'1'4 ms<sn| uQ,sl wjfndaOh

2. uQ,sl mejreï ñ,lrKh 3'2'1" 3'2'2

Draft Version


69 CA Sri Lanka

ks¾jdisl iud.ula" noaog hg;a jkafka YS% ,xldfjka ,efnk ,dN" wdodhï fyda YS% ,xldfõ

m%Njhlska Woa.; jk wdodhï u; muKs'

1.2. nÿ whjk wdodhu

iud.ul uq ;lafiarejk wdodhñka iqÿiqlï ,nk §ukd wvq l, miq nÿ whjk wdodhu

.Kkh fõ'

1.2.1. iqÿiqlï ,nk f.ùï

nÿ whl< yels wdodhu .Kkh lsÍfï § ;lafiare l< yels wdodhfï iSudjkag hg;aj

iqÿiqlï ,nk §ukdjka wvql< yel'

^w& frda.S fyda wirK ;eke;a;kag /ljrKh ie,iSu i|yd msysgqjd we;s wud;Hjrhd

úiska mqKHdh;khla f,i wkqu; lr we;s mqKHdh;khlg iud.ula úiska uqo,ska lrk

mß;Hd. nÿ whl< yels wdodhfuka 1$5 la fyda re' 500"000$- hk folska wvq w.fha

iSudjg hg;aj wvql< yel' wvq fkdl< m%udKhla fõ kï th bÈßhg f.k hd fkdyel'

^wd& my; wdh;k we;=¿j rchg uqo,ska iy wkHdldrhlska lrk mß;Hd. 100 % la wvql<

yel'

Y%S ,xld wdKavqj

m<d;a md,k wdh;khla

Y%S ,xldfõ úYaj úoHd, fyda úYaj úoHd, mk; hgf;a msysgqjd we;s Wiia wOHdmk

wdh;khla

Y%S ,xld wdKavqj úiska msysgqjk ,o wruqo,la

m<d;a md,k wdh;khla uÕska msysgqjk ,o wud;Hjrhd úiska wkqu; lrk ,o

wruqo,la

cd;sl ksjdi ixj¾Ok wêldßfha fijk wruqo,

wms fjkqfjka wms wruqo,

cd;sl jl=.vq wruqo,

^we&rdcH ixia:djla msysgqjk ,o kS;shla hgf;a tu kS;sh uÕska kshu lrk ,o wdldrhg

tu ixia:dj úiska PkdOsm;s wruqo,g fma%IKh lrK ,o ,dN'

nÿ whjk wdodhu } uq ;lafiare jk wdodhu - iqÿiqlï ,nk f.ùï

Draft Version


70 CA Sri Lanka

1.2.2. iqÿiqlï ,nk f.ùï iïnkaO wka;¾ld,Sk úê úOdk

2064$53 wxl ork 2018 wfm%a,a 01 Èke;s wka;¾ ld,Sk .eiÜ ksfõokh wkqj , 2018 ud¾;=

31 Èkg 2006 wxl 10 ork mkf;a 34 j.ka;sh hgf;a we;s hï iqÿiqlï ,nk f.ùï

fYaIhla hï ;eke;af;l=g 2018 wfm%a,a 01 jk Èfkka miq wdrïN jk ;lafiare j¾Ihl

nÿ whjk wdodhu .Kkh lsÍfï§ mkf;a iSudjkag hg;aj wvql< yel'

1.3. uq ;lafiare jk wdodhu

iud.ul uq ;lafiare jk wdodhu jkafka" lsishï ;lafiare j¾Ihl my; Wmdx. j,

tl;=jhs'

jHdmdrfhka ,efnk ;lafiarejk wdodhu

wdfhdack j,ska ,efnk ;lafiarejk wdodhu

fjk;a m%Njhlska ,efnk ;lafiare jk wdodhu

1.4. jHdmdrfhka ,efnk ;lafiarejk wdodhu

lsishï ;lafiare j¾Ihl iud.ul ;lafiare jk wdodhu .Kkh lsÍfï§ we;=,;a l<hq;=

yd bj;a l< hq;= m%udKhka mkf;a 6 jk j.ka;sh wkqj mokï fõ' jHdmdrfhka ,efnk

;lafiare jk wdodhu .Kka ne,Sfï§ foaYSh wdodhï mkf;a 10 isg 19 j.ka;sh m%ldr

úêúOdk ie,ls,a,g .; hq;= w;r" ;ks mqoa., jHdmdrhl jhdmdrfhka ,efnk ;lafiare

jk wdodhu .Kkh lsÍfï Í;Skau wk.ukh l< hq;=h' ta i|yd 2 jk mßÉfþoh n,kak'

tfy;a u;l ;nd.; hq;= lreKla jkafka iuyr úgl wfhdack wdodhu iud.fï

jHdmdrfhka ,o wdodhï ùug bv we;' tfia jkafka" wdfhdackh jHdmdrhg M,odhs f,i

iïnkaO ù we;akï fõ'

by; lS wvq lsÍfï úêúOdk j,g wu;rj" wiaÓ;shl îud.ulao we;=,qj&uq,H msßjeh wvq

lsÍu iïnkaOfhka mkf;a 18 j.ka;sfha úê úOdk wkq.ukh l< hq;=h'

1.4.1. uq,H msßjeh ^Thin Capitalization&

uq,H wdh;khla fkdjkakd jQ wiaÓ;ajhl jHdmdr fyda wdfhdack wdodhu iïnkaOfhka fuh

wod, fõ'

Draft Version


71 CA Sri Lanka

uq,H idOk m;%hlg wdfrdamKh l< yels uq,H msßjeh my; iSudj wkqj úh hq;=h' wod<

iQ;%h jkafka A x B

A } tu wiaÓ;ajfha ksl=;a l, fldgia m%d.aOkh" ¬ ixÑ; ^j;alï m%;Hd.;k

ixÑ; fkdjk&

B } ksIamdok wiaÓ;ajhka kï w.h 3 fjk;a wiaÓ;ajhla kï w.h 4

tfia wvq lsÍug bv fkd,efnk w;sßla;hla fõ kï" th bÈß jI_ 6 lg bÈßhg f.k hd

yel' ^tu iQ;%h mßÈu&

zzwiaÓ;ajhlaZZ ks¾jpkh lr we;af;a iud.ula" yjq,a jHdmdrhla fyda Ndrhla jYfhks'

tfy;a u;l ;nd.; hq;= lreKla jkafka by; .e,mqu wod, l, yelafla fldgia

m%d.aOkhla iys; kï muKs'

zzuq,H idOk m;%hlaZZ - mkf;a 198 j.ka;sfhka ks¾jpkh lrhs' ta hgf;a ´kEu Kh

ne£ulg wod, fmd,S f.ùï we;=<;a fõ' Kh ne§ï hg;g" f.úh hq;= .sKqï" ;ekam;=

Khlr jHdmdr jia;=" NdKavd.dr ì,am;a" fmdfrdkaÿ fkdaÜgq" úksuh ì,am;a iy neÿïlr

hgf;a mek k.sk ´kEu ne£ula we;=<;a fõ' ta wkqj nexl= whsrdjla o Bg wod< jkq we;'

1.5. wdfhdackfhka ,efnk ;lafiarejk wdodhu

lsishï ;lafiare jI_hl" iud.ul wdfhdack wdodhu jkafka wdfhdackfhka tu jif¾ ,nk

,dN iy ,eîï fõ'foaYsh wdodhï mkf;a 7 j.ka;sh wdodhï ,ehsia;=jla olajhs'

2 jk mßÉfþofhys úia;r lr we;s mqoa.,fhl=f.a wdfhdack wdodhï .Kkh lrk

wdldrhgu fuu wdfhdackfhka ,efnk ;lafiare jk wdodhu .Kkh l< hq;=h'

wOHkh lsÍfï myiqj i|yd my; wdfhdack wdodhï iúia;rj i,ld nef,a'

fmd<sh

,dNdxY

l=,sh

Draft Version


72 CA Sri Lanka

1'5'1 fmd<sh

nexl= iy uQ,H wdh;k j, we;s ;ekam;= u; fmd,sh" Khlr" NdKavd.dr ì,am;% u;

fmd,sh iy ,ndÿka Kh u; fmd,sh fmd,S wdodhug we;=<;a fõ' fmd,sh f.jk úg

r|jd.ekSï noaog hg;a fõ' flfia fj;;a hï rcfha iq/l=ïm;la u; hï ;eke;af;l=g

f.jk fmd,sh" nexl= iy uQ,H wdh;k úiska ,nd fok idudkH Kh iy w;a;sldrï u;

fmd,sh iïnkaOfhka r|jd.ekSfï noao wod, fkdfõ' tfia fkdjk wjia:dj,§ fmd,sh

5] l r|jd.ekSfï noaolg hg;a fõ'

iud.ï i|yd fmd,sh u; wvql< r|jd.ekSfï nÿ wjidk noaola fkdfõ' Y=oaO fmd,sh

.sKqï.; lr we;s úg th ;lafiare l< yels wdodhu njg mßj¾:kh lsÍfï§ th o<

fmd,sh njg m;al< hq;=h'

o< fmd,S wdodhu

o< fmd,S wdodhu = Y=oaO fmd,SS wdodhu x 100/95

o< fmd,S wdodhu = Y=oaO fmd,S wdodhu + r|jd.ekSfï noao 5%

fmd,S wdodhu i|yd WÞyrK

wdodhï m%ldYkh wkqj iud.ul Y=oaO fmd,sh re' 9"500$- ls' tA wkqj o< fmd,S wdodhu

re' 10"000$- ls ^9"500 « 100$95&'

iud.ï i|yd fmd,sh u; wvql< r|jd.ekSfï nÿ wjidk noaola fkdjk ksid r|jd.ekSfï

nÿ wvql< fmd,S wdodhu ;jÿrg;a iud.ug wod, jk wkqmd;slh hgf;a noaog hg;a fõ'

m%Njh u; r|jd.;a noao f.úh hq;= noafoka nÿ nerla f,i wvql< yelsh'

Y%S ,xldfõ jd‚c nexl=jla u.ska úfoaY jHjydr uqo,ska w.h kshulr we;s rdcH ne|qïlr

u.ska ,efnk fmd,S wdodhu wdodhï noafoka ksoyia fõ'

1'5'2 ,dNdxY

fjk;a iud.ulska ,enqKq ,dNdxY j,ska yer hï jdisl iud.ula ,dNdxY fnÞyeÍfï§ th

14% l r|jd.ekSfï noaog hg;a fõ' fjk;a iud.ulska 14% l ,dNdxY nÿ wvqlr ,efnk

Draft Version


73 CA Sri Lanka

,dNdxY wjidk r|jd.ekSfï f.ùï f,i i<lk w;r th ;jÿrg;a noaog hg;a fkdfõ'

wka;¾ ld,Sk úêúOdk j,g wod, .eiÜ ksfõokh wkqj fjk;a jdisl iud.ñka 10] l

r|jd.ekSfï nÿ wvqlr ,efnk ,dNdxY 2019 ud¾;= 31 jk Èkg fmr fnÞyer we;akï

th wjidk r|jd.ekSfï noaola f,i i<lkq ,efí'

hï ks¾jdisl iud.ula ;=< hï jdisl iud.ulg we;s yrj;a iyNd.s;ajh ^ksoyia

fldgia yer iud.fï fldgia j,ska 10] la fyda Bg jeä m%udKhla ±Íu fyda

iud.fï Pkao whs;sfhka 10] la fyda Bg jeä m%udKhla iDcqju fyda jl%j md,kh lsÍu

u;& iïnkaOfhka ks¾jdisl iud.ug fldgia Wm,íê ùfuka ,o ,dNdxY u;

jdisl iud.ug ,enqKq ,dNdxY noafoka ksoyia fõ'

1'5'3 l=,sh

´kEu j¾.hl foam<la Ndú;h i|yd fyda Ndú;d lsÍug we;s whs;sjdislu i|yd

,efnk l=,sh wdfhdack wdodhu f,i i<lk w;r tu wdodhu bmhSug orK ,o

úhoï wvql< yelsh' flfia fj;;a" w¿;ajeähd iy jeäÈhqKq lsÍï iïnkaOfhka

j¾;k iajrEmfha úhoï wvql< yels w;r m%d.aOk iajrEmfha úhoï wvql< fkdyel'

fï ksid th j;alfï msßjefha fldgila f,i i<lkq ,nhs' flfia fj;;a wÞ,

idOl mokï lrf.k l=,sh jHdmdr wdodhu f,i i<lkq ,efí' iuyr wjia:d j, §

uq¿ l=,S wdodhfuka w¿;ajeähd iy jeä ÈhqKq lsÍfï úhoï j, i;H msßjeh uq¿

l=,S wdodhfuka 5% l Wmßuhlg hg;aj wvql< yel' tu iSud lsÍï j,g wkqj tys wvq

fkdl< m%udKhla fõ kï B<Õ j¾Ih i|yd bÈßhg f.k hd yels w;r m%d.aOk §ukd o

wvql< yel'

1.6. nÿ ne¢hdj .Kkh lsÍu'

lsishï ;lafiare jI_hl iud.fï o< wdodhï noao .Kkh lrkq ,nkafka iud.fï nÿ

whjk wdodhu u;h'

iïu; nÿ wkqm%udKh 28] jk w;r" iuyr iud.ï i|yd wod, nÿ wkqmd;h 14] iy 40]

jYfhka fjkia fõ'

nÿ ne¢hdj } nÿ whjk wdodhu x nÿ wkqmd;h

Draft Version


74 CA Sri Lanka

1.7. ;lafiare jI_ 2018$19 isg iud.ï j,g wod< nÿ wkqmd;

1.7.1. 14] la jQ iykodhs nÿ wkqmd;h

^w& l=vd iy uOH mrsudK jHdmdrhka Y%S ,xldfõ iïmQ¾Kfhkau jHdmdr lghq;= lrkafka

kï iy tu wia:s;ajh wdY%s;hla fkdjkafka kï iy tys jd¾Isl o< msrsjegqu

re' 500"000"000$- g jvd wvqkï 14] l wkqmd;hla hgf;a noaog hg;a fõ'

iDcqju fyda w;rueos wia:s;ajhka tlla fyda lSmhla yryd tu ;eke;a;d wia:s;ajh md,kh

lrkakd jQ fyda wia:s;aj wdodhu m%d.aOkh fyda Pkaoh ,ndoSfï whs;sfhka 50] la fyda Bg

jvd jeä m%udKhl w¾: ,dNhla ,eìh yels kï fuu mk; wkqj tu ;eke;a;d fyda

wia:s;ajh wdY%s;hka f,i y|qkajhs'

ta wkqj iud.ula l=vd yd uOH mrsudK jHjidhla kï iy by; meyeos,s lrk ,o wdY%s;hla

kï 14]l nÿ wkqmd;slh wod, fkdfõ'

^wd& uQ,slju NdKav yd fiajd jHdmdrfhka iud.ul wdodhñka 80] lg jvd jeäfhka

wmkhk iukaú; jkafka kï 14] l nÿ wkqmd;slhla wod, fõ'

wmkhk hkak ksYaÑ; jHjidhkag wÞ,j w¾:l:kh lr we;' my; oE we;=<;a lrñka

ksYaÑ; jHjidhhka w¾: olajd we;'

wdkhkh lr" iq¿ jYfhka msrsieliqï lr m%;s wmkhkh lsÍfï jHdmdr NdKav Y%S

,xldjg f.k tafuka f;drj fjk;a rgl ksIamdokh lr fjk;a rglg keõ.; lsrSfï

wlafjr< jHdmdrhl fhoS isàu'

úfoaYhkays fiajd odhlhka i|yd wNsuqL fiajd iemhSu'

j._h wkqmd;h

iud.ulg wod, iïu; wkqm%udKh 28]

iykodhs nÿ wkqm%udKh 14]

iud.ul nÿ wh jk wdodhu" TÜgq we,a,Sfï fyda iqÿ jHdmdrfhka

fyda u;ameka iy ÿïfld< jHdmdrhlska hq;= kï ^fjk;a

jHdmdrhlg wkqIdx.sl fkdjk&

40]

Draft Version


75 CA Sri Lanka

uQ,H iemhqï cd,h iy ì,am;a fufyhqï lghq;= l<ukdlrKh i|yd m%Odk fmf,a

.eKqïlrejkaf.a m%Odk ld¾hd,Sh fufyhqï lghq;= j, fhoS isàu'

nkaê; .=oï fyda nyq md¾Yùh taldnoaO lsrSï jeks ld¾hh iïmdok fiajd j, fhoS

isàu'

wka;¾ keõ.; lsrSï fufyhqï lghq;='

NdKav fufyhqï lghq;= '

keõ fufyhjkafkl= f.a ksfhdacs;fhl= úiska ta ksfhdacs;hdj úfoaY m%Odkshd fj;

imhk ,o hï fiajdjlao we;=¿j" iDcqju fyda wmkhk fjf<| uOHia:dkhla yryd

NdKav yd fiajd wmkhkh lrkq ,nk hï wmkhklrejl=f.a úfoaY m%Odksfhl= fj;"

ta wmkhkh lrkq ,nk NdKav yd fiajd ksIamdokh lsrSu fyda iemhSu iuÕ

w;HjYHfhkau iïnkaO jk njg i<lkq ,eìh yels kï wod, iemhSfï fhoS isák

iy tu wmkhklre úiska hï úfoaY m%Odkshd úiska tu fiajd i|yd jQ f.ùï Y%S ,xldfõ

isák ta ;eke;a;dg úfoaY jHjydr uqo,ska f.jkafka kï

idïm%odhsl fkdjk NdKav ksIamdokh lsrSfï fyda wmkhklrefjl=g tu NdKav iemhSu

úfoaY jHjydr uqo,ska f.ùu i|yd hï keõ w¿;ajeähd lsrSfï fiajdjl fhoS isák"

keõ lvd w¿;ajeähd lsrSfï fhoSu" mrs.Kl uDoqldx. fyda mrs.Kl jevigyka fyda

mrs.Kl moaO;s iemhSfï fyda mrs.Kl o;a; jd¾;d lsrSfï fhoS isák wud;Hjrhd

úiska .eiÜ m;%fha m,lrk ,o oekaùula u.ska ksYaÑ;j olajk ,nk fjk;a hï fiajd

iemhSu'

úfoaY jHjydr uqo,ska f.ùï Ndr .ekSug Y%S ,xld uy nexl=j úiska n,h mjrk ,o

hï ;eke;af;l= úiska úfoaY jHjydr uqo,a i|yd Y%S ,xldj ;=,oS ueKsla yd

iaj¾KdNrK wf,ú lsrSu'

ta wkqj hï iud.ula by; jHdmdr .Khg wod, jkafka kï iy uQ,slj tu jHdmdrfha

isàkï 14] l wkqmd;hlg noaog hg;a fõ'

^we& iud.ula o< wdodhfuka uQ,slj 80] la lDIsld¾ñl jHdmdrhla mj;ajdf.k hdfuka'

^wE& iud.ul o< wdodhfuka uQ,slj 80] la wOHdmk fiajd iemhSfuka we;s jkafka kï'

^b& iud.ula uQ,slju ixpdrl m%j¾Okh i|yd fhoS isà kï fuys we;s w¾:l:kh wkqj

14] l nÿ wkqmd;slhla hg;a noaog hg;a fõ'

Draft Version


76 CA Sri Lanka

ixpdrl m%j¾Okh hkafkka

I. Y%S ,xld ixpdrl uKav,h wkqu; fydag,hl fyda ixpdr úfõld.drhla

II. Y%S ,xld ixpdrl uKav,h u.ska fY%aKs.; lrk ,o A mka;sfha fyda B mka;sfha wdmk

Yd,djla

III. Y%S ,xldj we;=<; foaYSh ixpdrl l<ukdldr fiajd imhkq ,nk ixpdrl

ksfhdacs;fhl=f.a jHdmdrhla

IV. ixpdrlhkag muKla .ukd.uk fiajd imhk jHdmdrhla

V. úfkdaod;aul fyda l%Svd i|yd myiqlï imhk ,xld ixpdrl uKav,h wkqu; l<

jHdmdrhla

^B& iud.ul o< wdodhfuka uQ,slju 80] la f;dr;=re ;dlaIK fiajd imhk iud.ula kï

14] l wkqmd;slhla noaog hg;a fõ'

f;dr;=re ;dlaIK fiajd iemhSu hkafkka uDoqldx. ixj¾Ok fiajd fyda jHdmdr l%shdj,s

mejrSfï l%uhla hgf;a f;dr;=re ;dlaIK hk iemhSu fyda oekqï l%shdj,s mejrSu woyia

flf¾'

1.8. wka;¾ ld,sk úêúOdk

1.8.1. 2006 wxl 10 ork foaYsh wdodhï mkf;a úêúOdk hgf;a nÿ wkqmd; i|yd jk wka;¾ ld,Sk úêúOdk

hï iud.ula 2006 wxl 10 ork foaYSh wdodhï mkf;a 59D 59I 59J 59K, 59L, 59M

j.ka;s hgf;a iykodhs nÿ wkqmd; i|yd iqÿiqlï ,nd ;snqfKa kï" tfia jQ iyk ld,h

wjikaj ke;akï tu ld,h iïmq¾K jk ;dla" tu iyk wkqmd;h i|yd ysñlu ,nhs'

1.8.2. foaYsh wdodhï mk; hgf;a nÿ ksoyia ùu i|yd wka;¾ld,Sk úêúOdk

wka;¾ld,Sk úêúOdk iïnkaOfhka jk .eiÜ m;%h wkqj

foaYsh wdodhï mk; hgf;a

nÿ ksoyila ysñj ;snQ 2018 ud¾;= 31 Èkg wjika fkdjQ nÿ ksoyia fldgi 2006 wxl 10

ork foaYSh wdÞhï mkf;a 16^we&" 16^wE&" 16^b&" 17" 17^w&" 18" 20" 24^w& j.ka;s wkqj .eiÜ

ksfõokfha wka;¾ld,Sk úê úOdkhk wkqj bÈßhg f.k hd yel' tA wkqj ,dNh fyda

wdodhu iïmQ¾Kfhkau fyda bka fldgila tu j.ka;s u.ska úfYaIfhka i|yka lr we;s

ld,iSudjka i|yd ;jÿrg;a ksoyiaj mj;ajdf.k hd yel'

Draft Version


77 CA Sri Lanka

1'8'3 wdfhdack uKav,h u.ska nÿ ksoyia lsrSï m%odkh lsrSug wod, wka;¾ld,Sk úêúOdk

Y%S ,xld wdfhdack uKav,h iuÕ 2018 wfm%a,a ui 01 jk Èkg fmr .súiqulg t<ô nÿ

ksoyila ,nd ;snQ jHjidhkau 1979 wxl 28" 2000 wxl 38 iy 2006 wxl 10 orK foaYSh

wdodhï mkf;a úê úOdk hgf;a tu jHjidhhkaf.a ,dN iy wdodhu iïmQ¾Kfhkau fyda

fldgila ksoyia lr we;akï" 2017 wxl 24 orK mk; hgf;a o ;jÿrg;a tu ksoyi ysñ

fõ'

WodyrK( nÿ whl< yels wdodhu u; noao .Kkh lsrSu (i)

iSudiys; wr,sh ima,h¾ iud.u uqo%K wuqo%jH wdkhkh lr iemhSfï jHdmdrhl fhoS

isáhs' fuu iud.ug lsisu iïnkaê; iud.ï fkdue;'

wjYH jkafka"

my; wjia:djka hgf;a 2018$2019 ;lafiare j¾Ih i|yd f.úh hq;= wdodhï noao .Kkh

lrkak'

^w& jd¾Isl o< msrsjegqu re' 347"850"000$- la iy nÿ whl< yels wdodhu re' 15"141"000$-

ls'

^wd& jd¾Isl o< msrsjegqu re' 672"732"000$- iy nÿ whl< yels wdodhu re' 34"657"000$-

ls'

wkqudk ld¾hhka

^w& jd¾Isl o< msrsjegqu re' ñ,shk 500 fkdblaujhs'fï ksid nÿ wkqmd;slh 14] ls'

re' 15"141"000 « 14] = re' 2"119"740

^wd& jd¾Isl o< msrsjegqu re' us,shk 500 blaujk neúka nÿ wkqmd;slh 28] la fõ'

re' 34"657"000 « 28] = re' 9"703"960

WodyrK( nÿ whl< yels wdodhu u; noao .Kkh lsrSu (ii)

r;auf,a iuQy jHdmdrfha 2018$2019 ;lafiare j¾Ifha nÿ whjk wdodhu my; oS we;' iEu

iud.ulau ksIamdok ld¾fhys ksr;jk w;r iEu iud.ulu msßjegqu j¾Ih i|yd

re' ñ,shk 500 g jvd wvq fõ'

Draft Version


78 CA Sri Lanka

r;auf,a ,sñgâ - uõ iud.u re' 8"000"000$-

r;auf,a fldiaueálaia ,sñgâ - Wm iud.u re' 2"000"000$-

r;auf,a f,dcsiaálaia ,sñgâ - wdY%%ss; iud.u re' 100"000$-

wjYH jkafka"

2018$2019 ;lafiare j¾Ih i|yd iud.fï nÿ whl< yels wdodhu u; noao .Kkh

lrkak'

wkqudk ld¾hhka

meyeos,s lsrSï : wdY%s; iud.ula kï nÿ wkqmd;slh 28] ls' flfia fj;;a" iEu

iud.ulu msrsjegqu re' ñ,shk 500 g wvq jqj;a m<uq Wmf,aLkh wkqj iuQy iud.ï

i|yd iykodhS wkqmd;slh ^14]& wod, fkdfõ'

WodyrK : nÿ whl, yels wdodhu u; noao .Kkh lsrSu îii&

SCIS mqoa.,sl iud.ug fld<U msysá SCIS cd;Hdka;r mdie, wh;aj ;sfí' iud.fï

2018$2019 ;lafiare j¾Ih i|yd nÿ whjk wdodhu re'10"000"000$- la jk w;r thg

fláld,Sk ;ekam;= u.ska nexl=fjka ,o fmd,sh re'1"000"000$- la we;=<;a fõ'

wjYH jkafka"

nÿ whl< yels wdodhu u; noao .Kkh lsrSu

wkqudk ld¾hhka – iud.u uQ,slju wOHdmk fiajd iemhSfï ksr; nj Wml,amkh flf¾'

j¾Ih i|yd f.úh hq;= noao

wOHdmk fiajd u.ska ,enqKq ,dNh u; 9"000"000 « 14] 1"260"000 fjk;a wdodhï u; ^b;srsh& 1"000"000 « 14] 140"000 uq¿ noao 1"400"000

foaYSh wdodhï mk; wkqj fuu wdldrfha ia:djr ;ekam;= u.ska ,enqKq fmd,sh

iud.u nÿ whl< yels wdodhu

nÿ wkqmd;slh

noao

r;auf,a ,sñgâ 8"000"000 28] 2"240"000

r;auf,a fldiaueálaia ,sñgâ 2"000"000 28] 560"000

r;auf,a f,dcsiaálaia ,sñgâ 100"000 28] 28"000

Draft Version


79 CA Sri Lanka

wdfhdackfhka ,o wdodhula f,i ie<fla' iyk wkqmd;slh fuu iud.fï nÿ wdfhdack

wod, fõ' fï wkqj uQ,slu ld¾hh ixl,amh iïmQ¾K jkafka kï wdfhdack wdodhu i|ydo

iyk wkqmd;slh wod, fõ'

1.9. nÿ ner iy f.úh hq;= b;srs noao .Kkh lsrSu

f.úh hq;= b;srs noao .Kkh lsrSfïoS o< noafoka my; oelafjk nÿ f.ùï wvql< yelsh'

iaj;lafiare mokï lrf.k f.jQ wdodhï nÿ

nexl= úiska fmd,sh u; wvql< r|jd.ekSfï nÿ iy nÿ whjk wdodhfï fldgilg

wod,j wvq lr we;s r|jd .ekSfï nÿ

NdKavd.dr ì,am;% iy NdKavd.dr ne|qïlr fmd,sh u; wvql< kduud;%

$u;sud;% nÿ ner my; oelafjk iSudlsrSï j,g hg;aj wvql< yel'

wd¾:sl fiajd .dia;= f.ùï iy bosrshg f.k hk wd¾:sl fiajd .dia;=

1'9'1 kduud;% $ u;sud;% nÿ yd iïnkaO wka;¾ld,Sk úê úOdk

kj foaYSh wdodhï mk; wkqj, NdKavd.dr ì,am;% iy NdKavd.dr ne|qïlr ksl=;a lsrSfïoS

r|jd.ekSfï nÿ wvqlsrSula isoq fkdflf¾' fï ksid 2018 wfm%a,a 01 jk osfkka miq lrk

,o wdfhdack u; u;sud;% nÿ ner ysïlï ke;' flfia fj;;a wka;¾ld,Sk úê úOdk

we;=<;a .eiÜ m;%h wkqj"

2018 wfm%a,a ui 01 jk oskg fmr lrk ,o wdfhdackhkag wod, fmd,sh fuu j¾Ifha

y|qkd.;af;a kï u;sud;% nÿ nerla ,nd.; yel'

2006 wxl 10 orK foaYSh wdodhï mkf;a 138^2& j.ka;sh hgf;a wvq fkdl< bosrshg

f.k wd u;sud;% nÿ ner wdodhï noafoka wvql< yel' flfia fj;;a th 2018$19

;lafiare j¾Ifha isg wLKavj ;lafiare j¾I ;=kla we;=<; wvqlr .; hq;=h'

WodyrK ( o< nÿ ne|shdj iy f.úh hq;= b;srs noao .Kkh lsrSu

ABC fm!oa.,sl iud.u wdydr ksIamdok lrk jHdmdrhl ksr;j isák w;r tys

2018$2019 ;lafiare j¾Ihg wod, wdodhï m%ldYkh my; mrsos fõ'

Draft Version


80 CA Sri Lanka

re'

msrsjegqu 300,000,000

wdodhu $ úhoï j,g miq Y=oaO ,dNh

6,000,000

wdodhï

jdisl iud.ï j,ska ,o Y=oaO ,dNdxY

1,000,000

nexl= j,ska ,o Y=oaO fmd,sh

285,000

NdKavd.dr ìs,am;% u; Y=oaO fmd,sh 540,000

úhoï

ix.%y úhoï 100,000

wOHlaI mä kä 3,000,000

.sKqï .; laIh 1,200,000

rdcH Nd. f.ùï 500,000

rchg l< mrs;Hd. 200,000

wkqu; mqKHdh;khlg l< mrs;Hd.

600,000

rchg l< ov uqo,a f.ùï 10,000

fnd,a Kh fjka lsrSï 630,000

igyka

(i) iud.ula úiska rcfha iq/l=ïm;% u; 2018 wfm%a,a 01 jk oskg fmr lrk ,o wdfhdack

u; by; fmd,S wdodhu Wmhd we;'

(ii) 2016 boslrk ,o f.dvke.s,af,a jákdlu re' ñ,shk 5 la jk w;r ta yer 2018 wfm%a,a

01 jk oskg fmr ñ,oS .;a ish¿u j;alï i|yd iïmQ¾K laIh ,nd f.k we;'

(iii) 2018 wf.daia;= udifha re' ñ,shk 3 lg ñ,oS .;a hka;% wdodhï bmhSug fhdodf.k

we;'

Draft Version


81 CA Sri Lanka

(iv) rdcH Nd. u; r|jd.ekSfï nÿ wvqlr flduidrsia ckrd,a fj; fm%aIKh lr we;'

(v) mrs;Hd." mqKHdh;khlg lrk ,o w;r tu wdh;kh wdndê; ;eke;a;ka i|yd

/ljrKh i,iajhs'

(vi) kS;s lvlsrSug wod,j rdcH wdh;khlg ov uqo,a f.jd we;'

(vii) fnd,a Kh i|yd m%;smdok lr we;s w;r th whlr .ekSug m%udKj;a l%shdud¾. f.k

ke;'

(viii) ;lafiare j¾I 2017$18 ka bosrshg f.k wd w,dNh re' 500"000$-

(ix) j¾Ih i|yd iaj;lafiare nÿ f.ùï re' 500"000$-

(x) iud.u jdisl iud.ï j,ska ,enqKq ,dNdxY j,ska 2018 iema;eïn¾ m,uqjk osk

re'200"000$- l o< ,dNdxY m%ldYhg m;alr we;

wjYH jkafka"

ABC fm!oa.,sl iud.fï 2018$2019 ;lafiare j¾Ih i|yd f.úh hq;= b;srs noao .Kkh

lsrSu'

nÿ ld¾h i|yd .,mk ,o Y=oaO ,dNh ^remsh,a j,ska&

Draft Version


82 CA Sri Lanka

noaog fmr ,dNh 6,000,000

,enqKq ,dNdxY( ;lafiare l< yels wdÞhfï fldgila fkdfõ

1,000,000

nexl= fmd,sh 285,000

NdKavd.dr ì,am;a u; fmd,sh ^jHdmdr wdÞhu fkdjk& 540,000

tl;= l<d(

bv fkdfok úhoï

ix.%y úhoï 100,000

laIh ùï 1,200,000

bvfok rdcH Nd. r|jd.ekSfï nÿ wvqlr we;

ov f.ùï 10,000

fnd,a Kh fjka lsÍu bv fkdfohs 630,000

mß;Hd. ^600,000 + 200,000& 800,000

wvql<d( f.dvke.s,s i|yd laIh §ukdj

.eiÜ ksfõoh wkqj wka;¾ld,Sk úêúOdk hg;a ^5,000,000 x 10%& 500,000

hka;% u; laIh §ukdj" fojk mka;sh j;alï" j¾I 5ls 600,000

^3,000,000 / 5&

wka;¾ld,Sk úêúOdk hgf;a bÈßhg f.k wd w,dN wvql< yelsh 500,000

8,740,000 3,425,000

jHdmdrfha ;lafiare l< yels wdÞhu ^.,mk ,o ,dNh& = re' 8,740,000 - 3,425,000 = re' 5,315,000

Draft Version


83 CA Sri Lanka

nÿ wh l< yels wdÞhu .Kkh lsÍu re' re'

jHdmdrfhka ,o ,dNh ^.,mk ,o& 5,315,000

nexl= fmd,sh ^285,000 x 100/95& 300,000

NdKavd.dr ì,am;a u; fmd,sh - o< ^540,000 x 100/90& 540,000

wvql<d ( wvqlsÍï îqÿiqlï ,nk §ukd&

rchg l< mß;Hd. ^100] wvlq < yelsh& 200,000

wkqu; mqKHdh;khlg l< mß;Hd. re' 600"000 ^§ukdj ;lafiare l< yels wdÞhfuka 1$5 fyda re' 500"000 hk foflka wvq w.hg iSud flf¾& 500,000 (700,000)

nÿ whjk wdodhu 5,455,000

msßjegqu remsh,a ñ,shk 500g wvq ksIamdok jHdmdrhka ,o ,dNh 14] l wkqmd; noaolg

hg;a fõ'

fï wkqj nÿ wh l< yels wdÞhu u; noao re'763"700 ^5"455"000 x 14]&.

1.10. o< wdÞhï noao iy f.úh hq;= b;sß noao

re' re'

nÿ wh l< yels wdÞhu u; noao 763,700

-

wvql<d( nÿ ner

iaj;lafiare nÿ f.ùï 500,000

fmd,sh u; r|jd.ekSfï noao 15,000

^515,000&

f.úh hq;= b;sß noao 248,700

Draft Version


84 CA Sri Lanka

2. uQ,sl mejreï ñ,lrKh

2.1 wiïnkaê; ñ,

wiïnkaê; ñ, uQ,O¾uh hgf;a" wdYS%; jHjidh folla w;r" isÿjk .kqfokqjlg wod,

ñ<" iajdëk jHjidh fol;a w;r tjeksu .Kqfokqjl§ úh yels ñ,g iudk fyda wdikak

úh hq;=h' fï i|yd tjeks foj¾.fhau jHjidhka w;r isÿjk tlS .kqfokqj iudk

;;a;ajhka yd iudk fldkafoais iys; úh hq;=h'

2.2 wdYs%; jHjidh

lsishï ;eke;af;l= fjk;a ;eke;af;l=f.a l<ukdlrKh" md,kh fyda m%d.aOkh i|yd

iDcqju fyda fjk;a w;rueÈhl=f.a fyda w;rueÈhka lSmfofkl=f.a ud¾.fhka iyNd.S

jkafka kï ta fjk;a ;eke;a;df.a jHjidfha wdYs%;hl= fõ'

2.3 mejreï ñ,lrK ,smsf,alk j, wjYH;djh

2018'12'31 Èke;s wxl ( 2104$4 ork .eiÜ ksfõokh hgf;a ksl=;a lr we;s mejreï

ñ,lrK ksfhda. wkqj nÿf.jkakd úiska mejreï ñ, m%f,aLk wkdjrKhka wod, wlD;sh

wkqj wdodhï nÿ jd¾;dj iuÕ bÈßm;a l< hq;=h' th .kqfokqj, jákdlu u; ;SrKh

fõ'

.Kqfokqj yd ne÷Kq wkdjrKh lsÍu - by; lS .eiÜ m;%fha weuqKqu V ys olajd we;s

,ehsia;=j mßÈ .Kqfokq j._h wkqj

wdYs%; jHjidhka i|yd jk wkdjrKh lsÍu - by; lS .eiÜ m;%fha weuqKqu VII - wdYS%;

jHjidh iajNdjh wkqj

mj;ajd f.k .sh mejreï ñ,lrk ñ, lsÍfï l%uhg wod, wkdjrKh - ,dN uÜgï o¾Ylh"

ñ," ,dN ;Srh" wkqm%udkh" mßCIKhg Ndckh jQ jHjidh hk lreKq

wiïnkaê; ñ, iïnkaO wkdjrkh - ixikaokd;aul ñ, ;Srh" Wmßu" wju" uOHu hk

uÜgï

Draft Version


85 CA Sri Lanka

jdisl iy ks¾jdisl iud.ï úúO wdlD;s hgf;a noaog hg;a flf¾' jdisl iud.ï úiska nÿ whl<yels wdÞhu iy wjidk r|jd .;a nÿ f.jSuS u; nÿ

f.úh hq;=h' iqÿiqlï ,nk f.jSuS i|yd iud.ï j,g mekfjk mqoa.,hl=g wod, m%udK j,g

jvd fjkia fõ' iaj;lafiare u; nÿ f.úh hq;= jk w;r th wdÞhï nerla f,i ysñ fõ' wdYS%; jHihdka yd .Kqfokq wiïnkaê; ñ, u; l< hq;=h'

mßÉfþo i

drdx

Yh

Draft Version


86 CA Sri Lanka

1. nexl= m%ldYkh wkqj iud.ul Y=oaO fmd,S wdodhu re' 95"000$- ls' o< fmd,sh iy nÿ

ner ;sfíkï .Kkh lrkak'

2. iud.ula iïnkaOj wdY%s; iud.ï fkdue;s kï iy msßjegqu re' ñ,shk 500g jvd

wvqkï wÞ, jk iud.ï nÿ wkqmd;slh olajkak'

3. iud.ula úiska frda.S fyda wirK whg wdh;ksl i;aldr i,id §u i|yd msysg jQ

mqKHdh;khlg lrk ,o mß;Hd. wvql< yelafla"

w' ;lafiare l< yels wdÞhfuka 1$5 la olajd

wd' re' 500"000$- la olajd

we' re' 500"000$- la fyda ;lafiare l<yels wdÞhfuka 1$5 la hk folska wvq w.h'

wE' re' 500"000$- la fyda ;lafiare l<yels wdÞhfuka 1$5 la hk folska jeä w.h'

4. iud.ula i|yd wvql< fkdyels nÿ ner y|qkd.kak

w' iaj;lafiare nÿ nerwd' fmd,sh u; r|jd.ekSfï nÿ

we' ,dNdxY u; r|jd.ekSfï noaowE' kduud;% $ u;sud;% nÿ ner úiska

m%%.

;s m

Íl

aIK

h

Draft Version


87 CA Sri Lanka

1. o< fmd,S wdÞhu re' 100"000$- iy re' 5"000$- la nÿ nerla fõ'

2. msßjegqu remsh,a ñ,shk 500g wvq iy wdY%s;hla fkdue;s ksid wÞ,jk

wdÞhï nÿ wkqmd;h 14] ls'

3. re' 500"000$- la fyda ;lafiare l< yels wdÞhfuka 1$5 la hk foflka wvq w.h

4. we' ,dNdxY u; r|jd.ekSfï noao

m%.

;s m

Íl

aIK

h i

|y

d ms<s;

=re

Draft Version


88 CA Sri Lanka

Draft Version

89

mßÉfþoh04

±kqï ixrplh

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'

4'3'1 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§ j;alï udre

ùu 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'

wdfhdack j;alï

neyer lsÍfuka

^Wm,íê lsÍfuka&

,efnk ,eîï

4'3 j;alï iy j.lSï Wm,íê ùu

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 ls%hd mámdáh úia;r lsÍu'

Draft Version

BL7 | mßÉfþoh 4 : wdfhdack j;alï neyer lsÍfuka Wm,íê lsÍfuka& ,efnk ,eîï

90 CA Sri Lanka

1' j;alu iy j.lSï Wm,íê ùfï ,dN u; nÿ mekùu'

1'1 m%d.aOk ,dN nÿ lsÍu'

m%d.aOk ,dN idudkHfhka mek k.skafka úlsKSu" bj;alsÍu fyda fjk;a wdldrhlska m%d.aOk

j;alu neyer lsÍfï§ tys .ekqï ñ, fyda w;alr .ekSfï msßjehg ^.ekSfï§ fyda bj;a

lsÍfï§ yd j;alu jeä oshqKq lsrSug ork ,o úhoïo we;= j& jvd jeä ñ,la ,eîfï§h'

tlS ,dN wkdj¾hfhkau fjk;a iajNdjhl wdodhula fõ' fuh fiiq wdodhï m%Nj fukau

,nkakdf.a l%hd Yla;sh jeä lrhs' f.ùfï yelshdj u; mokï jk lsishï nÿ l%uhl"

;eke;af;l=f.a NdKav yd fiajd ñ,§ .ekSfï l%h Yla;sh i|yd tl;= jk ish¨ wdodhï

m%Njhka nÿ moku ;SrKh lsÍu i|yd wod< lr .; hq;= nj ms<s.;a uQ,O¾uhls'

idudkHfhka m%d.aOk ,dN WmÑ; jk úg fkdj th Wm,íê jk wjia:dfõ§ nÿ wh lrkq

,efí' fuh ,eîï iuqÉPhlg uÕ mdokq we;s w;r" foam,la neyer lrk úg Wm,íê jk

m%d.aOk ,dN" fndfyda ÿrg foamf,ys jir .Kkdjl jákdlu j¾Okh ùu ksfhdackh jkq

we;' fujeks m%d.aOk ,dN u; nÿ wh lsÍu' wkql%ñl nÿ wkqmd; hgf;a isÿ l, fyd;a nÿ

f.jkakd by, nÿ wkqmd; mrdihg we;=,;a ùu isÿ úh yel' th ,nkakdg wiSre;djhla

jkq we;s fiau wiudk;ajhlg fya;= jkq we;' tjka wiSre;djhla fyda wiudk;ajhla

we;sùu my, nÿ wkqmd;hla m%d.aOk ,dN u; mekùfuka ;=,kh lr .; yel'


1. j;alï iy j.lSï Wm,íê ùfï ,dN 4'1'1" 4'1'2" 4'1'3

2. j;alul msßjeh iy ,enqKq m%;sIaGdj 4'2'1" 4'2'2

3. j;alï iy j.lSï Wm,íê ùu 4'3'1" 4'3'2" 4'3'3'" 4'3'4' 4'3'5

4. ,dN iy w,dN .Kkh lsÍu' 4'4'1" 4'4'2

Draft Version


91 CA Sri Lanka

1'2 YS% ,xldfõ m%d.aOk ,dN nÿlrKfhys fM;sydisl moku

YS% ,xldfõ m%d.aOk ,dN nÿ lsÍu 1959 §" zz;e,afvd¾ ixfYdaOkZZ f,i ye¢ka jqkq uydpd¾h

ksfld,ia ;e,afvda¾f.a nÿ m%;sfYdaOk fhdack u; wdrïN úh'

tfia werUqKq m%d.aOk ,dN nÿlrKh hgf;a foam,l whs;sh udreùu u; fukau" foam,l

lsishï whs;shla bj;alsÍu w;ayeÍu i|yd jk .Kqfokqj,go" iud.ï fldgia" Khlr

iy fjk;a ne÷ïlr ksoyia lsÍfï .Kqfokqj,go wod, úh' ^1979 wxl 28 ork foaYsh

wdodhï mk; hgf;a m%d.aOk ,dN Woa.; jk tjka .Kqfokq wgla ,hsia;=.; úh'&

tjlg m%d.aOk ,dN nÿ wkqmd;" foamf,ys ysñ;;a;ajh ±rE jI_ .Kk u; fjkia jk f,i

wh úh' fjkia nÿ wkqmd; uÕska fláld,Sk ,dN" os.=ld,Sk ,dN j,ska fjka lrk ,os'

tfia jQ fjkia nÿ wkqmd; l%uh hgf;a È.= ld,Skj ysñj isá foam, neyer lsÍfï§

jákdlfï WoaOukh u; jk n,mEu wju lsÍug W;aidy .kq ,enqKs'

m%d.aOk ,dN nÿlrK ls%hdj,sh uQ,sl lreKq tfiau mj;soa§" fjkiaùï j,g Ndckh úh'

1977 § urKfha§ fyda ;Hd.hl§ jk foam, whs;sh udreùu u; m%d.aOk nÿ wfydais l<

w;r" 2002 wfma%,a 01 Èk isg m%d.aOk ,dN nÿ lrKh k;r lrk ,È'

1'3 wkql+,;djh fkd±laùu u; m%;sM,

mrsÉfPao 7g fhduq jkak'

1'4 wdfhdack j;alï neyer lsÍfuka (Wm,íê) lsÍfuka ,efnk ,eîï

mkf;a IV mßÉfþoh u.ska m%d.aOk j;alï fyda j.lSï neyer lsÍu( ^Wm,íê& iïnkaO

nÿ .e,mSï lrhs' ^j.ka;s 36 isg 51 olajd& tu m%d.aOkh il%Shj jHdmdrh iu.

iïnkaO;djhla we;akï fyda wdfhdack iu. il%Shj iïnkaO;djhla we;akï

neyer(^Wm,íê& lsÍï ,eîï fyda ;lafiare lsÍfï§ iudk úê úOdk Ndú;d l< hq;= nj

kshu lr we;'

fuu mßÉfþoh hgf;a wdfhdack j;alï neyer lsÍfï ,dNh w,dNh .Kkh lsÍu meyeÈ,s

lr we;' Bg wdfhdack j;alul whs;sh udreùu" wf,úh we;=¿j yqjudre lsÍu"

mjrkq ,eîu" fnÞyßkq ,eîu" wj,x.= lrkq ,eîu" ksoyia lrkq ,eîu" úkdY

lrkq ,eîu" ke;sùu" l,a bl=;a ùu" mjrdfokq ,eîu" Ndr lrkq ,eîu we;=<;a fõ'

Draft Version


92 CA Sri Lanka

j;alul neyer lsÍu hkq l=ulao? 39 j.ka;sh

hï j;alul ysñldß;ajh orkq ,nk ;eke;af;l="

tu j;alu úl=Kkq ,nk" yqjudre lrkq ,nk" mjrkq ,nk" fnÞyßkq ,nk"

wj,x.= lrkq ,nk" ksoyia lrkq ,nk" úkdY lrkq ,nk" ke;sfjk" l,a bl=;a

jk" mjrdfokq ,nk fyda Ndrlrkq ,nk wjia:d we;=¿ tu ;eke;a;d úiska

j;alfï whs;sh w;ayßk wjia:djl§

mqoa.,hl=f.a urKh isÿùfï fya;=j we;=¿j meje;au wjika jk hï

;eke;af;l=f.a j;alula iïnkaOfhka jk úg tu ;eke;a;df.a meje;au wjika

ùug fmrd;=j

fjf<| f;d.h fyda laIh úh yels j;alula fkdjk hï j;alula iïnkaOfhka

jk úg" j;alfï ysñldß;ajh ±Íu u; ,efnk m%;sIaGdmk uqo, j;alfï

msßjeh blaujk wjia:djl§

Kh ysñlula iïnkaOj tu Kh ysñlu imqrd,kq fkd,efí hehs i<lk

tu ;eke;a;d úiska tu Kh ysñlu imqrd.ekSu i|yd idOdrK

mshjr .kq ,eîfuka miqj tu ;eke;a;d tu Kh uqo, fnd,aKh

jYfhka ,shdyeÍug ;SrKh lr we;s wjia:djl §

fjf<| f;d.h iïnkaOj" laIh úh yels j;alula" jHdmdrhl m%d.aOk j;alula

fyda wdfhdack j;alula iïnkaOfhka jk úg tlS j;alfï uq,a iajrEmfha meje;au

wjika jk wdldrhlska j;alu fhoùu tu ;eke;a;d úiska wdrïN lsÍug fmrd;=j"

jdislNdjh fjkiaùul§ - mkf;a 70^2& j.ka;sh wkqj jdislfhl= njg m;aùug

fmrd;=ju ;eke;af;l= i;=j we;s j;alul Y=oaO msßjeh j;alfï fjf<|m,

jákdlug iudk úh hq;=h' kuq;a foaYSh j;alulg wod, fkdfõ' ^70 ^4& jk

j.ka;sh&^ks¾jdislfhl= Y%S ,xldfõ jdisl jk úg&

jdislhl= jdislNdjh wjika lrk wjia:djl§ foaYSh j;alï yer& iEu j;alulau

neyer lrk ,o f,i ie,lsh hq;= w;r fjf<|m, jákdlu .sKqï i|yd .; hq;=h'

2' wdfhdack j;alï j, msßjeh l=ulao?

hï ;eke;af;l= j;alula w;am;alr .ekSfï§ tu j;alug wod, jk" bÈlsÍï u;

úhoï " ksmoùfï úhoï " ksIamdokh lsÍfï msßjeh we;=¿j tu ;eke;a;d úiska

tu j;alu w;aalr .ekSfï§ úiska ork ,o úhoïj,

;eke;af;l=g j;alu fjkia lsÍfï§" jeä ÈhqKq lsÍfï§" kv;a;= lsÍfï§ fyda

w¿;ajeähd lsÍfï§ tu ;eke;a;d ork úhoï

j;alu w;am;alr .ekSfï§ iy Wm,íê lsÍfï§ tu ;eke;a;d úiska ork ,o

wdkqIdx.sl úhoï

Draft Version


93 CA Sri Lanka

2'1 wdkqIx.sl úhoï hkq (-

w m%pdrK úhoï" mejreï nÿ" mejÍu ms<sn| wh nÿ iy fjk;a úhoï

wd j;alï whs;sh ;yjqre lsÍfï" iqrlaIs; lsÍfï fyda wdrlaId lsÍfï úhoï; iy

we by; wdkqIx.sl úhoï j,g wod,j hï .Kldêldßjrhl=f.a"

wkqksfhdað;fhl=f.a" fjkafoaislrefjl=f.a fyda ;e/õlrejl=f.a"

WmfoaYljrfhl=f.a"kS;s WmfoaYljrfhl=f.a , ñkskafodarejrfhl=f.a"

;lafiarelrejl=f.a fiajh fjkqfjka jQ mdßY%ñl we;=<;a jkafkah.

j;alul msßjeh ;=, mdßfNdack úhoï" neyerlrk ,o úhoï iy mqoa.,fhl=f.a

wdodhu .Kkh lsÍfï § wvqlr we;s fyda fjk;a j;alul msßjeh ;=, we;=,;a lr

we;s;dla ÿrg tu úhoï we;=,;a fkdúh hq;=h'

;eke;af;l= úiska yqjudre lsÍu u.ska j;alï tlla fyda tllg jvd jeä .Kkla

tlu wjia:dfõ § fyda tlu jevms<sfj,l § w;am;a lr.;af;a kï w;am;a

lr.kakd wjia:dfõ fj<|m, jákdlu u; wkqmd; lr.; hq;=h'

2017 iema;eïn¾ 30 g fmr w;am;alr.;a j;alï iïnkaOfhka 2017 iema;eïn¾

30 Èkg fjf<|m, jákdlu .; hq;=h'

m%d.aOk j;alula ;eke;af;l=f.a fiajd kshqla;s wdodhu" jHdmdr wdodhu " wdfhdack

wdodhu fyda fjk;a wdodhu f,i ie,ls,a,g .kafka kï" m%d.aOk ,dNh .Kkh

lsÍfï§ tu wdodhu j;alfï msßjeh f,i .; hq;=h'

WÞ(- fiajlhl=g uqo,a jegqm f,i bvï lene,a,la ,nd fokafka kï bvfï jákdlu

fiajd kshqla;s wdodhfï fldgila fõ' bvu úlsKQ wjia:dfõ fiajd kshqla;s wdodhu

f,i .;a jákdlu j;alfï msßjeh f,i úh hq;=h'

wdodhï m%udKh ksoyia kï fyda wjidk r|jd.ekSfï f.ùulg hg;ajkafka kï

tu wdodhu fyda wjidk r|jd.ekSfï f.ùu tu j;alfï msßjeh f,i ie,lsh

hq;=h'

WÞ(- f,d;/hs Èkqu f.dvke.s,a,la kï tu f.dvke.s,af,a wjidk r|jd.ekSfï

nÿ f.jd ;sìh hq;=h' f.dvke.s,a, úl=Kk úg f.dvke.s,af,a msßjeh f,i

r|jd.ekSfï nÿ wvqlsÍug ie,ls,a,g .kq ,enQ wdodhu .; hq;=h'

2'2 j;alul fyda j.lSul m%;sIaGdj hkq l=ulao?

neyer (Wm,íê)lrk wjia:dfõ § idOdrK fjf<|m, jákdlu we;=¿j j;alula

i|yd wod, ;eke;a;d fj; ,enqK iy ,eìh hq;= uqo,a

Draft Version


94 CA Sri Lanka

j;alfï jákdlu fjkia lsÍfuka fyda wvqlsÍfuka Wmhk ,o uqo,a fyda

wkHdldrfhka j;alfuka Wmhk uqo,a we;=¿j tu ;eke;a;d úiska Wmhk ,o uqo,a

tu ;eke;a;d Wmhk ,o uqo,a fyda Wm,íê lsÍfuka wkd.;fha§ hï uqo,la bmhSu

i|yd tu ;eke;a;dg ,efnk ysñlula

j;alulg wod,j jrKhla m%Þkh lsÍu u; ,efnk hï wdodhula fyda ,eîula

iïnkaOj hï ;eke;af;l= nÿ f.ùug hg;aj fkdue;s kï muKla ^ñ,§ .ekSfï

fmdfrdkaÿjla& j;alu Wm,íê lsÍfuka ,efnk m%;sIaGdjg jrKh m%Þkh lsÍu

fjkqfjka jQ m%;sIaGdjla we;=<;a úh hq;=h'

hï j;alula i|yd ,efnk m%;sIaGdjg hï ksoyia lrk ,o uqo,la" wjidk

r|jd.ekSfï f.ùula fyda fjf<| f;d.h iïnkaOfhka jk úg yer ;lafiare l<

yels wdodhu hgf;a hï ;eke;af;l= fyda wdÞhu .Kkh lsÍfï§ iDcqju we;=<;a

lrkq ,eìh hq;= hï uqo,la we;=<;a fkdúh hq;=h' WÞ(- NdKavd.dr ì,am;%

j;alï neyer lsÍï yd iïnkaO ksoyia lsÍï $ bj;a lsÍï

;lafiare j¾Ihla fjkqfjka jdisl mqoa.,fhl= i|yd re' 50"000$-la fkdblaujk

m%d.aOk ,eîï iy re'600"000$- la fkdblau jQ uq¿ m%d.aOk ,eîï

yjqf,a whs;sj mj;sk j;alula kï iEu whs;slrefjl=gu tu nÿ whjk iSudj wod,

lr.; hq;=h

m%Odk jdisl ia:dkh neyer lsÍug fmr jir ;=kla wLKavj whs;sj ;sî we;akï

iy tu jir ;=fkka wju jYfhka jir folla tu mqoa.,hd tys Ôj;ajQfha kï jdisl

mqoa.,fhl=g ,efnk m%d.aOk ,eîï ^ffoksl moku u; .Kkh l< hq;=h&

,ehsia;=.; iud.ul fldgia neyer lsÍfuka ,efnk ,eîï'

nÿ wkqmd;

m%d.aOk ,eîï 10] l wkqm%udKhlg noaog hg;a fõ'

m%d.aOk j;alï neyer lsÍfuka ,efnk ,eîï j,g tfrysj re' 500"000$- l mqoa.,

§ukdj wvql< fkdyel'

m%d.aOk ,dN jd¾;d bÈßm;a lsÍu

Wm,íê Èfkka udihla we;=<; jd¾;d f.dkq.; l< hq;=h'

jeä .Kqfokq m%udKhla we;akï iy tAjd re' 50"000$- g jvd wvqkï udihla we;=<;

jd¾;d bÈßm;a l< hq;=h'

wjidk wdfhdack j;alu neyer lsÍfï§ uq¿ m%d.aOk ,eîï re' 600"000$-

blaujkafka kï

Draft Version


95 CA Sri Lanka

foaYSh wdodhï flduidßia ckrd,a wkqu; lr we;akï yer uqo,a moku u; .Kkh

l< hq;=h'

mqoa.,fhl= úiska j¾Ih i|yd f.úh hq;= ´kEu noaola i|yd jdßl i|yd fjkalr

nÿ nerla ,nd .; yel'

3' j;alï yd j.lSï Wm,íê ùu

3'1 j;alï yd j.lSï Wm,íê jk wjia:dj

mqoa.,hl= i;= j;alula Wm,íê jk f,i i,lkafka"

Tyqg j;alu i|yd we;s whs;sh w;ayefrk wjia:djhs' th j;alu úlsKsu" yqjudre

lsÍu" udre lsÍu" fnod yeÍu" wj,x.= lsÍu" ksoyia lsÍu" úkdY lsÍu" ke;sùu"

l,a bl=;aùu" hk l=uk wdldrhlska fyda úh yel'

lsishï ;eke;af;l=f.a meje;au wjika ùu" urKho we;=,;aj j;alfï Wm,íê

jk ld,h fõ'

fj<| f;d.h yd CIh úh yels j;alï fkdjk j;alula i|yd ,efnk m%;sIaGdj

j;alfï msßjeh blaujk wjia:dj'

lsishï Kh ysñlula we;af;l= úiska orkq ,enq" tu Kh whlr .ekSug ish¨

idOdrK mshjr .kq ,enq kuq;a Kh mshjkq fkd,nk úgl tu Kh fnd,a Khla

f,i lmd yßk wjia:djla'

fj<| f;d.h" CIh úh yels j;alula fyda jHdmdrhl fyda m%d.aOk j;alula fyda

wdfhdack j;alula tlS wruqfKka mj;ajd .ekSu k;r lrkq ,nk wjia:djla'

mkf;a 70 ^2& j.ka;sh hgf;a ks¾jdislhl= YS% ,xldfõ jdislhl= f,i fkajdisl nj

udre lrk úgl§ tu j;alï j, Y=oaO msrsjeh tu ;eke;a;d tlS jdisl njg m;ajk

wdikaku wjia:dfõ§ mej;s fj<|m, w.hg iudk úh hq;=h' tfy;a" 70 ^4&

j.ka;sh m%ldr tu ;eke;a;df.a foaYSh j;alula f,i mj;sk j;alulg wod<

fkdfõ'

jdislhl= YS% ,xldfõ jdisl nj wjika lrk wjia:djl§ ^foaYsh j;alula fkdjk&

ish¨ j;alï Wm,íê jqjd fia ie,lsh hq;= w;r tysoS fj<|m, w.h ie,ls,a,g

.; hq;=h'

3'2 r|jd .;a j;alï Wm,íê lsÍu'

mkf;a 43 j.ka;sfha wkqj" hï ;eke;af;l= úiska mkf;a 39 ^wE& isg 39 ^B& olajd we;s

´kEu wdldrhlska j;alula Wm,íê lrk úg" we;s jk wdfrdams; Wm,íê ùu u;

,dN$mdvq tA wkqj .Kkh l, hq;=h'

Draft Version


96 CA Sri Lanka

wdfrdams; neyer lsÍu (Deemed Disposal) neyer lsÍula f,i i,lkq ,eìh hq;=hs'

j;alu i;H jYfhka udre fkdl< kuq;a Wm,íê jQjd f,i'

wdfrdams; neyer lsÍfï m%;sIaaGdj i;H jYfhka m%;sIaGdjla ,eî ke;s jqjo" tu

wjia:dfõ mej;s fj<|m, w.h m%;sIaGdj f,i i,lkq ,eìh hq;=h'

wdfrdams; msrsjeh tu j;alu kej; w;alr .kq ,nk f,i iy j;alu kej; w;alr

.ekSfï úoula orkq ,enQ f,io ie,lsh hq;=h'

3'3 j;alï udre lsÍu

3'3'1 l,;%hdg fyda mQ¾j l,;%hdg j;alï udrelsÍu'

urKfha§ fyda Èlalido iu:hl fldgila f,i fyda ioaNdù fjkaùfï .súiqula wkqj hï

mqoa.,hl= úiska l,;%hdg fyda mq¾j l,;%hdg j;alula mjrk úg" my; mßÈ m%d.aOk

,dNh .Kkh l< hq;=h' ^,ssns; wkque;sh u;&

44 ^w& j.ka;sh

tu ;eke;a;d úiska Wm,íê lsÍug fmr ;snq j;alfï Y=oaO msßjehg iudk uqo,la" Wm,íê

lsÍfuka Wmhk ,o nj ie,lsh hq;=h'

44 ^wd& j.ka;sh

j;alu w;am;a lr .;a ;eke;a;d j;alu w;alr .ekSfï§ by; i|yka l, uqo,a m%udKhg

iudk úhoula ork ,o f,i ie,lsh hq;=h'

ta wkqj by; iQ;%h Ndú;fhaoS ,dNhla mek fkdkefÕa'

3'3'2 urKfha§ j;alu;aa udre ùu

mk; wkqj mqoa.,fhl=f.a urKh isÿjk wjia:djg wdikak;u wjia:dfõ§ Tyqf.a

ish¨ j;alï yd j.lSï Wm,íê jQ f,i i,lkq ,efí' uQ,O¾uhla f,i i,lkq

,nkafka urKfha§ neyer jk j;alï i|yd tu wjia:dfõ mj;sk Y=oaO msßjehg

iudk w.hla Tyqg ,efnk njhs' fuys m%;sM,hla f,i mqoa.,fhl=f.a urKh Tyqf.a

j;alï$j.lSï u; ,dN nÿ wh fkdlrK wjia:djla f,i i,lhs' tys m%;sM,h

jkafka j;alï yd j.lSï iïnkaOfhka mqoa.,fhl=f.a urKh isÿ fkdjk wjia:djla

njhs'

ta fjkqjg" tys j;alï ysñjk ;eke;a;dg by; lS Y=oaO msßjefha w.hg j;alï

udrejk nj i,lkq ,efí' tfyhska miq wjia:djl j;alï neyer lsÍfï§ we;sjk

,dNh by; lS Y=oaO msßjeh tlS ;eke;a;d ±rE msßjeh f,i i,ld .Kkh lrkq

,efí'

Draft Version


97 CA Sri Lanka

3'3'3 wdYs%;hl=g fyda m%;sIaGdjla rys;j j;alï udre lsÍu'

lsishï mqoa.,fhl= j;alul whs;sh wdYS%;hl=g udre lsÍfï§ fyda ;E.s §fï§" tfia Wm,íê

ùug wdikakfhkau jQ tu j;alfï fj<|m, jákdlu fyda Y=oaO msrsjeh Tyqg Woa.; jQ

f,i i,lkq ,efí'

j;alu ysñ jQ ;eke;a;d tu w;alr .ekSfï§ by; lS uqo,a m%udKh úhoula f,i orekq

,enq f,i i,lkq ,efí'

mqoa.,fhl= j;alula wdYS%;hl=g udre lrk úg fyda mqKH wdh;khlg ;E.s lrk úg my;

fldkafoais imqrkafka kï j;alfï Y=oaO msrsjeh iudk w.hla ,nk njg i,lhs'

wdYS%;fhl= udre lsÍfï§"

wdYS%;hl= jkafka" mqoa.,fhl=f.a újdyfhka fyda orelug yodjvd .;a <uhl="

l,;%hd" foudmshka" foudmshkaf.a foudmshka" uqKqnqre ñksìßhka" fidhqre

fidhqßhka" kekaod" udud" nEkd" f,a,sh" m<uq {d;s fidhqrd" fidhqßh fõ'

j;alu ,xldfõ we;s bvulg fyda f.dvke.s,a,lg we;s iïnkaO;djhla úh

hq;=h'

mqKH wdh;khlg lrk mejÍu ;Hd.hla úh hq;=h'

;eke;a;l= úiska wdYS%;hl=g j;alula mejÍu" fj<| f;d.hla CIh úh yels

j;alula" wdfhdack j;alula fyda jHdmdrhla m%d.aOk j;alula jk úg tlS Wm,íê

ùu" tys Y=oaO msßjehg jQjd f,i i,lkq ,nkjd my; iqÿiqlï imqrkafka kï"

;eke;a;d fyda wdYs%;hd wiaÓ;ajhka (entity) ùu'

tlS mejÍfuka blaì;sj j;alu wdYS%;hdf.a fj<| f;d.h" CIh l, yels

j;alula" wdfhdack j;alula fyda jHdmdrfha m%d.aOk j;alula ùu'

mejÍu isÿjk wjia:dfõ§

;eke;a;d yd wdYS%;hd jdislhka ùu'

wdYS%;hd yjq,a jHdmdrhla jk úg yjq,alrejka lsisjl= nÿ ksoyia fkdúh

hq;=hs'

wju jYfhka 50] l wLKav mdol ysñl;ajhla j;alu iïnkaOfhka mejÍu'

3'4 m%;sfhdaclhla iys; iafÉÉPdfjka fkdjk Wm,íê ùu'

j;alula wksjd¾hfhkau w;am;a lr .ekSul§ wod< m%d.aOk ,dN j,g wod<

;;a;ajhka 47 j.ka;sfhka olajhs'

;eke;af;l= iafõÉPdfjka fkdjk j;alula neyer lrk wjia:djl§" Tyqg uqo,a

fyda fjk;a wdfhdack j;alula ^fyda folu& jkaos f,i ,eìh yel' th ta i|yd jk

Draft Version


98 CA Sri Lanka

rCIK wdjrKhla jqjo úh yel' túg ta u; jk nÿ j.lSu my; ;;a;ajhka hgf;a

l,a oud .; yel' tlS ;;a;ajhka jkafka"

i' j;alu l=uk wdldrfhka fyda Wm,íê ùu'

ii' Wm,íê lsÍug udi 06 lg fmr fyda Wm,íêhg wjqreoaolg miq tu

j¾.fhau m%;sfhdack j;alula w;alr .ekSu" iy

iii' ta i|yd leue;a; ,sÅ;j m<lsÍu'

3'5 iafÉÉPdfjka fkdjk fjkalsÍu u.ska Wm,íê ùu'

mkf;a 48 j.ka;sh ;j;a úfYaI Í;shla mkjhs' ta wkqj nÿ f.jkakdf.a

whs;sjdislï yd j.lSï" j;alula iïnkaOfhka ks¾udkh jk ;;a;ajhka wdjrkh

lrhs'

fï iïnkaOj m%d:ñl .egMj jkafka" whs;sjdislï úiska j;alfï fldgila Wm,íê

ùug fyda whs;sjdislï m%odkhl§ w¨;a j;alï ^fyda j.lSï& ysñlre u;

ìyslrkafkao hkakhs'

whs;sjdislï yd j.lSï iaÓr kï" th j;alfï fldgila Wm,íê jk f,i i,lk

kuq;a w¨;a j;alula w;am;a lr .;a f,i fkdie,fla'

whs;sjdislï yd j.lSï ;djld,sl kï fyda wiïNdjH kï" j;alfï fldgia Wm,íê

jk f,i fkdj w¨;a j;alula w;am;a lr.;a f,i ie,lsh hq;=hs'

mkf;a 48^2& j.ka;sh hgf;a" whs;sjdislï fyda j.lSï wjqreÿ 50 lg jeä ld,hla

mej;Sug bv ;sfí kï" tajd iaÓr whs;sjdislï fyda j.lSï f,i i,lkq ,efí'

ta wkqj bvula whs;s mqoa.,fhl= th j¾I 50lg jeä ld,hlg l,anÿ fok úg bvu Wm,íê jQjd fia ie,fla'

3.2.1 ,eîï fyda w,dN .Kkh lsÍu

j;alu neyer (Wm,íê)lsÍfuka ,efnk ,eîu" j;alu neyer lrkq ,nk wjia:dfõ ,efnk m%;sIaGdj yd msßjeh w;r fjki f,i y|qkajhs'

,eîï my; wdldrhg .Kkh lrhs'

,enqK m%;sIaGdj wvql<d( = ……………………..

j;alfï fyda j.lSfï msßjeh = …………………….

,eîï fyda w,dN = ……………………..

fjk;a uq,dY%hkaf.ka ,efnk wdodhu

Draft Version


99 CA Sri Lanka

j;alï neyer lsÍï yd iïnkaO ksoyia lsÍï $ bj;a lsÍï

;lafiare j¾Ihla fjkqfjka jdisl mqoa.,fhl= i|yd re' 50"000$-la fkdblaujk

m%d.aOk ,eîï iy re'600"000$- la fkdblau jQ uq¿ m%d.aOk ,eîï

yjqf,a whs;sj mj;sk j;alula kï iEu whs;slrefjl=gu tu nÿ whjk iSudj wod,

lr.; hq;=h

m%Odk jdisl ia:dkh neyer lsÍug fmr jir ;=kla wLKavj whs;sj ;sî we;akï

iy tu jir ;=fkka wju jYfhka jir folla tu mqoa.,hd tys Ôj;ajQfha kï

jdisl mqoa.,fhl=g ,efnk m%d.aOk ,eîï ^ffoksl moku u; .Kkh l< hq;=h&

,ehsia;=.; iud.ul fldgia neyer lsÍfuka ,efnk ,eîï'

nÿ wkqmd;

m%d.aOk ,eîï 10] l wkqm%udKhlg noaog hg;a fõ'

m%d.aOk j;alï neyer lsÍfuka ,efnk ,eîï j,g tfrysj re' 500"000$- l

mqoa.,§ukdj wvql< fkdyel'

m%d.aOk ,dN jd¾;d bÈßm;a lsÍu

Wm,íê Èfkka udihla we;=<; jd¾;d f.dkq.; l< hq;=h'

jeä .Kqfokq m%udKhla we;akï iy tAjd re' 50"000$- g jvd wvqkï udihla

we;=<; jd¾;d bÈßm;a l< hq;=h'

wjidk wdfhdack j;alu neyer lsÍfï§ uq¿ m%d.aOk ,eîï re' 600"000$-

blaujkafka kï

foaYSh wdodhï flduidßia ckrd,a wkqu; lr we;akï yer uqo,a moku u; .Kkh

l< hq;=h'

mqoa.,fhl= úiska j¾Ih i|yd f.úh hq;= ´kEu noaola i|yd jdßl i|yd fjkalr

nÿ nerla ,nd .; yel'

Draft Version


100 CA Sri Lanka

j;alul msßjeh iy j;alula Wm,íê ùfï m%;sIaGdj foaYsh wdodhï mkf;a úêúOdk

mßÈ .Kkh l< hq;=h'

j;alula Wm,íê ùfï§ m%;sIaGdj iy msßjeh w;r fjki m%d.aOk ,dNh f,i .Kka

n,kq ,efí'

m%d.aOk ,dN 10] wkqmd;hg isÿlrkq ,efí'

m%d.aOk ,dN noafoka ksoyia lsÍï we;'

1.

mßÉfþo i

drdx

Yh

Draft Version


101 CA Sri Lanka

1. m%d.aOk ,dN noao .Kkh lsÍfï wdlD;sh olajkak'

2. fmf¾rd uhd 2015 fkdjeïn¾ ui fld<U ksjila ñ,§ .;af;ah' Tyq th

m%;sixialrKh fldg 2017 ckjdß isg mÈxÑ úh' Tyq th 2019 fkdjeïn¾ ui úl=Kd

we;' m%d.aOk ,dN nÿ f.ùï i|yd fmf¾rd uhdg Wmfoia fokak'

3. my; wdfhdackhkaf.ka" m%d.aOk ,dN nÿ ksoyia fkdjkafka fudkjdo@

a. wdfhdackhla jYfhka mej;s ,ehsia;=.; iud.ï fldgia úlsKsu'

b. wdfhdackhla jYfhka mej;s Khlr úlsKsu

c. jdisl mqoa.,fhl=f.a j;alï Wm,íê ùfuka ,efnk re' 50"000 fkdblaujk

m%d.aOk ,dN

4. m%d.aOk ,dN nÿ jd¾;dj foaYsh wdodhï fomd¾;fïka;=j fj; iemhsh hq;= ld, iSudj

ljf¾o@

m%%.

;s m

Íl

aIK

h

Draft Version


102 CA Sri Lanka

1. m%d.aOk ,dNh my; mßÈ .Kkh lrhs'

,enq m%;sIaGdj - xxx

wvql,d

j;alfï fyda j.lSfï msßjeh - (xx)

,dNh fyda w,dNh - xxx

2. mqoa.,fhl= Tyqf.a m%Odk jdisl ia:dkh jI_ 3 la wLKavj whs;slr f.k ;sî" thska

wju jYfhka jI_ 2 la Tyq úiska mÈxÑj isáfha kï" ta i|yd nÿ ksoyila we;' fmf¾rd

uhd fuu ksji jir 4 lg fmr ñ,g f.k jir 2 lg jvd mÈxÑj isá ksid wod,

m%d.aOk ,dNh nÿ ksoyia fõ'

3. wdfhdackhla jYfhka mej;s Khlr úlsKsu'

4. wdfhdack j;alula Wm,íê ù udihl ld,hla blauùug fmr jd¾;dj iemhsh hq;=h'

m%.

;s m

Íl

aIK

h i

|y

d ms<s;

=re

Draft Version

103

mßÉfþoh05

±kqï ixrplh

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 ls%hdldrlïZZ 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 l%shdldrlï 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; l%shdud¾.

úYaf,aIKh lsÍu'

tl;= l< w.h

u; noao (VAT)

Draft Version

BL7 | mßÉfþoh 5 : tl;= l< w.h u; noao (VAT)

1042

CA Sri Lanka

1' tl;= l, w.h u; nÿ ,shdmÈxÑ ;eke;a;l=f.a j.lSï

1'1' tl;= l< w.h u; noao mekùu

t' w' noao NdKav yd fiajd mdßfNdackh u; mekfjk jl% noaola jk w;r wjidk

mdßfNda.slhd olajd NdKav yd fiajd yqjudre jk ish¨ wjia:d u; noao mekfõ' flfia

jqjo" 2002 wxl 14 ork tl;= l< w.h u; nÿ mkf;a wkqj" foaYSh wdodhï

fomd¾;fïka;=j fjkqfjka nÿ tl;= lrkakl=f.a ;;ajh hgf;a t'w' nÿ ,shdmÈxÑ

;eke;a;kaf.ka tlS noao wh lrkq ,efí'

1' 2' tl;= l, w.h u; noaog hg;a ùu

w& ishü noaog hg;a NdKav fyda fiajd iemhqula u;" tys iemhqï fõ,dfõ§" Y%S ,xldj

;=, nÿ whjk l%shdj,shla lrf.k hkq ,nk" t'w' nÿ i|yd ,shdmÈxÑ ish¨

;eke;a;ka úiska tl;= l< noao f.úh hq;=h'

wd& Y%S ,xldjg NdKav wdkhkh lrkq ,nk ´kEu ;eke;a;l= o t'w' noaog hg;a fõ'


1. tl;= l, w.h u; nÿ ,shdmÈxÑ ;eke;a;l=f.a j.lSï 5'1'1" 5'1'2" 5'1'3

2. ir, lrK ,o t'w' nÿ l%uh (SVAT) 5'2'1" 5'2'2

3. jHdmdrhl t'w' noao l<ukdlrKh lsÍu 5'3'1" 5'3'2

Draft Version


105 CA Sri Lanka

1'3' nÿ whjk l%shdldrlï

noaog hg;a l%shdldrlï hkakg" fj<|dula" jHdmdrhla" jD;a;shla fyda rlaIdjla we;=,;a

fõ'

ta'w' nÿ mk; wkqj zznoaog hg;a l%shdldrluZZ hkafka woyia lrkafka"

w& fj<|dula" jHdmdrhla jD;a;shla fyda rCIdjla jYfhka lrf.k hkq ,nk ´kEu

l%shdldrlula ^fj<| fyda jHdmdr iajNdjh ork kEu lghq;a;lao we;=,;aj& tfy;a

fiajd kshqla;shla we;=,;a fkdfõ'

wd& iudc Yd,djla ix.uhla fyda ixúOdkhla iïnkaOfhka jk úg m%;sIaGdjla fyda odhl

uqo, f.ùu i|yd tys idudðlhkag fyda wka whg myiqlï ie,iSula'

we& by; w" wd ys i|yka l%shdldrlula fyda myiqlï ie,iSula wdrïN lsÍug fyda

keje;aùug wod,j lrk fohla'

wE& hï pxp, foam,la l=<shg fyda l,anÿ §ula fyda ksYap, foam,la l=,shg fyda noaog

oSula fyda hï foam,la mßmd,k lsÍula'

b& fmagkaÜ n,m;%" m%ldYk whs;sh jeks wiamD.H foaj, fyda tjeks fjk;a j;alï Y%S

,xldfõ ,shdmÈxÑ lr we;s fyda" ta j;alïj, ysñlrejka Y%S ,xldfõ jdih lrk orK

wjia:djl tajd m%fhdackhg .ekSula

1'4' noaog hg;a iemhqu

noaog hg;a iemhqu hkakg Y%S ,xldj ;=, lrkq ,nk ksoyia iemhqula" yer kEu noaog

hg;a NdKav fyda fiajd iemhqula" woyia jk w;r" Y=kH wkqmd; iemhqula o Bg we;=,;a

fõ'

Draft Version


1064

CA Sri Lanka

NdKav j, iïmq¾K whs;sh udrelsÍu ,sÅ; kS;sfha wêldÍ n,h u; isÿ ùuhs' m%isoaO

fjkafoaishl§' l=<S iskaklalr l%uh hgf;a iy Kh nerla mshùfï ld¾h i|yd hk

wjia:dj, NdKav udrelsÍulao fuhg wh;a jk w;r" nÿ l< yels l%shdldrlulska" nÿ

wh fkdjk ls%shdldrlulg NdKav udre lsÍulao wh;a fõ'

1'6' fiajd iemhqu

NdKav iemhuqla fkdjk fjk;a iemhqï fuhg we;=,;a fõ' nÿ whjk l%shdldrlul§ we;s

jq w,dNhla mshjd .ekSug flfrk jkaÈ m%;s,dNhla jekaklao fuhg we;=,;a fõ' WodyrK

jYfhka rCIK iud.ulska ,efnk rCIK jkaÈhla ±laúh yel'

1'7 iemhqfï fõ,dj

,shdmÈxÑ ;eke;a;ka úiska NdKav fyda fiajdj, iemhqfï fõ,dj mokï lrf.k tl;= l< w.h

u; nÿ wh lsÍï yd f.ùï l< hq;q=h'

tA wkqj my; isÿùï j,ska l,skau isÿjk wjia:dj NdKav fyda fiajd j, iemhqfï fõ,dj f,i

ie<lsh hq;=h'

I. my; isÿùï j,ska l,skau isÿùu isÿjk wjia:dj NdKav iemhqfï fõ,djhs'

bkafjdhsia m;%h ksl=;a lrk Èkh'

f.ùula $ w;a;sldrula ,nk Èkh'

f.ùula ,eîug kshñ; Èkh'

NdKav Ndr§u l< Èkh ^NdKav Ndr§ Èk 10 la we;=,; bkafjdhsia m; ksl=;a lrfkdue;s kï&

II. my; isÿùï j,ska l,skau isÿùu jk wjia:dj fiajd iemhqfï fõ,djhs'

bkafjdhsia m;%h ksl=;a lrk Èkh'

f.ùula $ w;a;sldrula ,nk Èkh'

f.ùula ,eîug kshñ; Èkh'

fiajdj bgql< $ iemhQ Èkh ^fiajdj bgqlr Èk 10la we;=<; bkafjdhsia m;%hksl=;a lr fkdue;s kï&

III. uqo,a moku u; .sKqï bÈßm;a lsÍug flduidßia ckrd,ajrhd wjirh ,nd§ we;swjia:djl iemhqï fõ,dj f,i i,lkqfha f.ùu ,o Èkhhs'

IV. l=,S iskaklalr .súiqula hgf;a NdKav imhk wjia:djl§" iemhqï fõ,dj f,i ie,lshhq;af;a l=,S iskaklalr .súiqug t<ô Èkhhs'

V. l=,S iskaklalr fkdjk fjk;a ´kEu ld,Sk .súiqula hgf;a iemhSula lrk úg iemhqïfõ,dj jkqfha f.ùula ,eîug kshñ; Èkh fyda f.ùula ,o Èkh hkafkka m<uq isÿùuisÿ jQ Èkhhs'

1'8 nÿ whl, yels ld, iSudj

nÿ whl, yels ld, iSudj hkq"

w& my; i|yka mqoa.,hka i|yd udihl ld, iSudj ûdisl jd¾;d&"

1'5' NdKav iemhqu

Draft Version


107 CA Sri Lanka

Y=kH wkqmd;h hgf;a iemhqïlrk ´kEu mqoa.,fhla ^wmkhklrejka&: jHdmD;shla l%shd;aul jk ld,iSudfõ ksr;j we;s ,shdmÈxÑ jQ mqoa.,fhla^Ml;= l< w.h u; mkf;a 22^7& j.ka;shg wkqj&

wd& my; i|yka mqoa.,hka i|yd udihl ld, iSudj : by;^w& ;;a;ajhg wh;a mqoa.,hka yer wfkl=;aa ;eke;a;ka

1'9' ,shdmÈxÑ ;eke;a;d

rchg t'w' noao f.jk ;eke;a;d ,shdmÈxÑ ;eke;a;l= fõ' t'w'nÿ ,shdmÈxÑh lrkq ,nkafka

wod< nÿ whjk iSudj wkqjh'

ta'w' nÿ iSudjka my; mßÈ fõ'

1'9'1 NdKav yd fiajd j, nÿ whjk iemhqu

2016 wfm%a,a 01 isg j¾Ihlg remsh,a ñ,shk 12 la fyda ld¾;=jlg re'ñ,shk 3 blaujhs kï" ta'w'nÿ

i|yd ,shdmÈxÑ úh hq;=h'

ta'w' noafoka ksoyia iemhqula o we;' tlS nÿ ksoyia iemhqï bj;a fldg nÿ whúh hq;= msrsjegqu

by; lreKq i|yd .Kka ne,sh hq;=h'

1'9'2 wdkhk

ishü wdkhklrejka t'w'nÿ i|yd ,shdmÈxÑ úh hq;=h' iemhqfï iyk iSudj fuys§ i,ld

fkdnef,a' wdkhk i|yd ,shdmÈxÑh ;djld,sl fyda iaÒr úh yel'

1'9'3 iss,a,r yd f;d. fjf<| lghq;=

2015 ckjdß 01 Èk isg 2016 Tlaf;dan¾ 31 olajd lsishï udi 3l ld, mßÉfþohla i|yd tu noaog hg;a msßjegqu remsh,a ñ,shk 100 ls' 2016 fkdjeïn¾ 01 Èk isg n,d;aul jk mßÈ hï j¾Ihl lsishï udi 3 la i|yd wod< jk noaog hg;a msßjegqï iSudj remsh,a ñ,shk 12'5 olajd wvqlr we;'

ñ,§f.k úlsŒfï jHdmdrhl ^´kEu øjHhl ksIamdolhd fyda wdkhklre fkdjk f;d. yd is,a,r fjf<|dfï ksr; ;eke;a;ka& msßjegqu by; iSudjg jvd my< kï tl;= l< w.h u; noafoka bj;a lr we;'

1'10 ,shdmÈxÑ ùfï m%;sM,h

tl;= l< w.h u; noao i|yd ,shdmÈxÑ jQ ;eke;af;l= ,shdmÈxÑhg wod< iemhqfï iSudjg jvd wvq iemhqula we;s wjia:djl§ jqjo tl;= l< w.h u; nÿ wh lsÍu l< hq;=h'

Draft Version


108

6

CA Sri Lanka

,shdmÈxÑh ,nd .;a Èk isg udi 12la we;=<; ,shdmÈxÑh wj,x.= lsÍu l< fkdyel' ,shdmÈxÑ Èk isg udi 12la .;jQ miq ljr fyda wjia:djl§" ,shdmÈxÑh wj,x.= lsÍug fmr b;sßj we;s f;d.h yd m%Odk j;alï wdÈh fjf<|fmd, jákdlu u; nÿ ne|shdjg hg;aj ,shdmÈxÑh wj,x.= lsÍu i|yd b,a¨ï l< yel'

1'11 nÿ wkqmd;

tl;= l< w.h u; noao wkqmd; folla hgf;a wh lrhs'

(w)' iïu; wkqmd;h 2016 fkdjeïn¾ 01 Èk isg - 15]

(wd)' Y=kH wkqmd;h - 0] - Y%S ,xldfjka msg; mßfNdackh lrk NdKav yd fiajd

- NdKav wmkhk- cd;Hka;r m%jdyk yd iDcqju iïnkaO fiajd iemhSu ^NdKav fyda u.S&

WÞ(- kdúl m%jdykh" .=jka m%jdykh

- m%;s wmkhkh i|yd wdkhkh l< NdKav- Y%S ,xldfjka msg;§ Ndú;d lrk m%ldYk whs;shla" fmagkaÜ whs;shla" n,m;%hla"

fjf<| ,l=Kla fyda tA yd iudk nqoaêuh foam< whs;shla- uq¿ukskau Y%S ,xldfjka msg;§ m%fhdackhg .ekSu i|yd ixj¾Okh l<

mß.Kl uDÿldx.- Y%S ,xldfjka msg; fiajd wfmalaIlfhl=g imhk fiajd ^nexl=jla ud¾.fhka

úfoaY jHjydr uqo,ska f.ùu ,eî we;akï&

igyk ( Y%S ,xldfõ nexl=jla yryd úfoaY jHjydr uqo,ska f.ùï ,efnk" Y%S ,xldfjka msg; § mßfNdackh i|yd imhk ´kEu fiajdjla'

1'12 kssoyia yd Y=kH wkqmd; iemhqu

ksoyia iemhqï

tl;= l< w.h u; nÿ mkf;a m<uq Wmf,aLkfha noafoka ksoyia iemhqï ,ehsia;=.; lr we;' m<uq Wmf,aLkfhka Wmqgd.;a noafoka ksoyia iemhqï lsysmhla my;ska ±lafõ'

(w)' iemhqï fyda wdkhk: iy,a msá

;sßÕ=" ;sßÕ= msá" mdka

wuq o¿ f;a we;= f;a

T!IO

fmd;a ^m;a;r" iÕrd" wNHdi fmd;a yer&

mß.Kl

(wd)' wdkhkh lr fyda foaYShj iemhSu:

wOHdmk fiajd

Draft Version


109 CA Sri Lanka

fmdÿ u.S m%jdyk fiajd

úÿ,s n,h

foaYShj ksIamdokh l< fmd,a f;,a iemhSu

foaYSh ixj¾Okh l< mß.Kl uDÿldx.

Y=kH wkqmd; iemhqu yd noafoka ksoyia iemhqu w;r fjki

Y=kH wkqmd; iemhqu noaog hg;a iemhqula jk w;r" tu iemhqug wod, nÿ wkqmd;h Y=kHhls' tfy;a iemhqu noafoka ksoyia kï tu iemhqu tl;= l< w.h u; noaog hg;a iemhqula fkdfõ'

Y=kH wkqmd; iemhqu yd ksoyia iemhqu w;r uQ,sl fjki jkafka Y=kH wkqmd; iemhqula hgf;a ksuejqï noao Y=kHhla jqjo tu ksuejqu fjkqfjka fhojQ wdkhksl fyda foaYShj ñ,g .;a NdKav u; fyda ksuejqu lsÍug Ndú;d l< fiajd u; f.jQ fhojqï noao iïmQ¾Kfhkau nÿ ner ^wdmiq f.ùu& f,i ,nd .ekSug we;s whs;sjdisluhs' wfkla w;g ksoyia iemhqula we;s ;eke;af;l=g;u iemhqï u; tl;= l< w.h u; nÿ whl< fkdyels jk w;ru tu ksuejqu fjkqfjka fhojQfhojqï u; f.jQ fhojqï nÿ i|yd nÿ ner fyda wdmiq f.ùï ,nd .ekSuo l< fkdyel'

1'13 ksujqï noao

ksujqï noao hkq iemhqï ^úl=Kqï& jákdlu u; wod, wkqmd;hg wkqj f.úh hq;= noaohs'

1'14 fhojqï noao

,shdmÈxÑ ;eke;af;l= NdKav ñ,§ .ekSï u;" Ndú;d l< fiajd u; yd Tyq úiska Ndú;d l< wdkhk u; f.jQ tl;= l< w.h u; noao fhojqï noao kï fõ' ksuejqï noaog tfrysj ys,õ lsÍu $ wvq lsÍu ksYaÑ;j i|yka l< iSudjkag hg;aj l< hq;=h'

my; i|yka fhojqï nÿ i|yd fhojqï nÿ ner ,nd .; fkdyel'

noaog hg;a fkdjk l%shdldrlula yd iïnkaO ñ,§ .ekSï yd úhoï'

nÿ bkafjdhsishla u; udi 12 la fyda f¾.= NdKav m%ldYkhla u; udi 24 la we;=,;b,a,d fkdisá fhojqï nÿ'

.uka ìuka lghq;= i|yd Ndú;d lrkq ,nk fudag¾ jdyk u; f.jQ fhojqï nÿ'

j,x.= nÿ bkafjdhsia m;%hla u.ska ikd: fkdl< fhojqï'

fiajlhkag wdydr iemhsu yd ‘fudag¾ fldaÉ’ r:hlska fiajlhka m%jdykh lsÍu' noafokaksoyia lr we;s ksid tu iemhqu u; jQ f.jQ fhojqï nÿ'

uq¿ fhojqï noao i|yd we;s iSudj

2011'01'01 Èk isg hï ld, mßÉfþohl§ wvql< yels Wmßu fhojqï noao tu ld,mßÉfþofha m%ldY l< ksuejqï noafoa Wmßuhg iSud fõ' ksuejqï noao blaujQ fhojqï noafoa w;sßla; uqo, bka blaì;sj t<fUk ld,mßÉfþohg f.k f.dia wvq lr .; yelsh' tfy;a Y=kH wkqmd;sl iemhqulg wod< fhojqï nÿ i| yd by; iSudj wod< fkdfõ'

Draft Version


110

8

CA Sri Lanka

1'15 nÿ bkafjdhsia m;%h

ksuejqï - fhojqï nÿ ixl,amh u; tl;= l< w.h u; noao .Kkh lrkq ,efí' tu ksid tl;= l< w.h u; noao mßmd,kfha § tl;= l< w.h u; nÿ bkafjdhsia m;%hg b;d jeo.;a ia:dkhla ysñ fõ'

tl;= l< w.h u; nÿ bkafjdhsia m;%hla ksl=;a l< yelafla tl;= l< w.h u; noao i|yd ,shdmÈxÑ jQ ;eke;af;l= úiska ;j;a tl;= l< w.h u; noao i|yd ,shdmÈxÑ jQ ;eke;af;l=g mu‚'

nÿ bkafjdhsia m;h% l my; f;dr;=re we;=,;a úh hq;=h'

^w& iemhqïlref.a ku" ,smskh yd tl;= l< w.h u; noao i|yd ,shdmÈxÑ lsÍfï wxlh'

^wd& iemhqu ,enQ ;eke;a;df.a ku" ,smskh iy ,shdmÈxÑ wxlh

^we& nÿ bkafjdhsia m;%h ksl=;a l< Èkh iy wkql%ñl wxlh'

^wE&iemhqï l< Èkh iy imhk ,o NdKav fyda fiajd iïnkaO úia;rh'

^b& iemhqfï m%udKh fyda Odß;djh

^B& iemhqfï jákdlu" whl< tl;= l< w.h u; noao iy iemhqï i|yd m%;sIaGdj'

^W& bkafjdhsia m;%fha m%lgj fmfkk ia:dkhl —nÿ bkafjdhsia m;%h— hk jpkh'

1'16 ta'w' nÿ neÈhdj .Kkh lsÍu

ishü iemhqïlrejka u; tl;= jk w.h u; t'w' noao wh fõ' tfyhska ñ,§ .;a wuqøjH iy fiajd i|yd f.ùï lsÍfï§ ta ñ, iuÕ f.jk ,o t'w'noao" iemhqu u; f.jk ksujqï noafoka wvq l< yel'

ta'w' noao i|yd jk ir, iólrKh my; mßÈh'

1'16'1' WÞyrKh( f.úh hq;= tl;= l< w.h u; noao .Kkh lsÍu

iurisxy ifydaorfhda wdydr øjH ksIamdokfha fh§ isák jHdmdrhls' my; imhd we;s f;dr;=re Wmfhda.S lrf.k iurisxy ifydaorfhda 2018 foieïn¾ ui 31 Èfkka wjika ld¾;=fõ f.úh hq;= tl;= l< w.h u; nÿ j.lSu .Kkh lrkka '

- tl;= l< w.h u; nÿ we;=,;aj uq¿ úl=Kqï ( re' 3"552"000$-- 2018 iema;eïn¾ 30 Èfkka wjika ld¾;=fõ wvq lr.; fkdyels jQ w;sßla; fhojqï noao(

re' 28"000$-

- ,shdmÈxÑ ;eke;a;kaf.ka wuqøjH ñ,g .eKqï( re' 1"000"000$- + VAT

f.úh hq;= t'w'noao = ksujqï noao - fhojqï noao

Draft Version


111 CA Sri Lanka

- ,shdmÈxÑ fkdjQ ;eke;a;kaf.ka wuqøjH ñ,g .eKqï( re' 600"000$-

- tl;= l< w.h u; noao i|yd ,shdmÈxÑ m%jdyfhl=g f.jQ m%jdyk .dia;=(re' 33"000$- + VAT- tl;= l< w.h u; noao i|yd ,shdmÈxÑ fkdjQ m%jdyfhl=g f.jQ jdyk .dia;=( re' 25"000$-

ld¾;=jg tl;= l< w.h u; nÿ j.lSu .Kkh lsÍu my; mßÈ fõ'

1'16'2' WodyrKh( f.úh hq;= tl;= l< w.h u; noao VAT rys;j&

úl%uf.a ifydaorfhda foaYSh fjf<|m, i|yd mdjyka ksIamdokh lrhs' 2018 ud¾;= ui 31 Èfkka wjika udi ;=kl $ ld,mßÉfþohg wod< my; f;dr;=re Tng imhd we;'

iemhqï jákdlu ^tl;= l< w.h u; nÿ rys;j& re'3"000"000$-

ld¾;=j ;=, f.jQ fhojqï nÿ(

- foaYSh iemhqïlrejl=f.ka wuqøjH ñ,g .eKqï u;( re'220"000$-

- wdkhksl wuqøjH u; f¾.=jg f.jQ nÿ u;( re'180"000$-

- hka;% ñ,g .eKqï u;( re'72"000$-

- m%pdrl ±kaùï u;( re'24"000$-

ksuejqï noao 3,552,000 x 15/115 463"304 fhojqï noao ,shdmÈxÑ ;eke;a;kaf.ka wuqøjH ñ,g .ekSï u; 1"000"000 x 15] 150"000

,shdmÈxÑ fkdjQ ;eke;a;kaf.ka wuqøjH ñ,g .ekSu Nil ,shdmÈxÑ jQ m%jdyfhl=g f.jQ m%jdyk .dia;= 33,300 x 15/115 4"343

,shdmÈxÑ fkdjQ m%jdyfhl=g f.jQ m%jdyk .dia;= Nil

ld¾;=jg wÞ, bvfok fhojqï noao 154"343 fmr ld¾;=fjka bÈßhg f.kd fhojqï noao 28"000 ^182"343&

f.úh hq;= tl;= l< w.h u; noao 280"961

ksuejqï noao 3"000"000 x 15% 450"000 fhojqï noao foaYSh iemhqïlrefjl=f.ka ñ,g .;a wuqøjH u; 220"000 wdkhksl wuqøjH u; f¾.=jg f.jQ noao 180"000 hka;% ñ,g .eKqï u; 72"000 m%pdrK ±kaùï u; 24"000

uq¿ fhojqï noao 496"000 wvql< yels fhojqï noao iSudj } 100] la jQ ksuejqï noao ^450"000& ^450"000&

ys,õ fkdjQ bÈßhg f.k hk fhojqï noao 46"000 f.úh hq;= tl;= l< w.h u; noao ke;

Draft Version


1120

CA Sri Lanka

1'17 tl;= l< w.h u; nÿ f.ùu

ksIamdolhka ûQ,H fiajdjka o we;=¿j&

B<Õ ui 20 Èk fyda Bg fmr f.ùï isÿ l< hq;=h'

WÞyrK( NdKav ksIamdokh lrk mqoa.,hl=f.a 2019 ckjdß udihg wod< tl;= l< w.h u; nÿ f.ùu my; mßÈh'

2019 ckjdß 01 isg 2019 ckjdß 31 olajd - 2019 fmnrjdß ui 20 fyda Bg fmr f.ùï isÿ l< hq;=h'

ksIamdoklrejka fkdjk wfkl=;a wh

1 Èk isg 15 jk Èk olajd ld,fha f.ùï - tu ui wjidk Èkg fyda Bg fmr f.úh hq;=h

16 jk Èk isg b;sß ld,fha f.ùï - miqj t<fUk ui 15 jk Èk fyda Bg fmr f.úh hq;=h'

WÞyrK( fija d iemhqïlrejlf= .a 2019 ckjdß uig wod< tl;= l< w.h u; nÿ f.ùï Èkhka my; mßÈh'

2019 ckjdß 01 isg 2019 ckjdß 15 Èk olajd f.ùu - 2019 ckjdß 31 g fmr f.ùï l< hq;=h'

2019 ckjdß 16 isg 2019 ckjdß 31 olajd- 2019 fmnrjdß 15 g fmr f.ùï l< hq;=h'

1'18 jd¾;d f.dkq lsÍu

iEu noaog hg;a ld,iSudjlgu wod< tl;= l< w.h u; nÿ jd¾;d miqj t<fUk udifha wjidk Èkg fmr bÈßm;a l< hq;=h'

2' ir, lrk ,o t'w' nÿ l%uh ^SVAT)

2011 wfm%a,a 01 isg fuu l%uh l%shd;aul fõ'

SVAT l%uh hgf;a ,shdmÈxÑ ;eke;a;l= fhojqï noao uqo,ska fkdf.jhs' tu t'w' noao w;aysgjkq

,nhs'

RIP - ,shdmÈxÑ y÷kd.;a ñ,g .kakd

SVAT l%uh hgf;a ñ,g .kakl= jYfhka ,shdmÈxÑ jk ;eke;a;d zzRIP - ,shdmÈxÑ y÷kd.;a

ñ,g .;a;l=ZZ jYfhka y÷kajhs' fuu j¾.h i|yd ,shdmÈxÑ úhyels wh jkafka"

Y=kH wkqmd; iemhqïlrejl= - Tyqf.a iemhqï j,ska 50] lg jvd Y=kH wkqmd;sl kï'

Draft Version


113 CA Sri Lanka

SVAT l%uh hgf;a RIP ;eke;a;l= fj; iemhqï lrk iemhqïlrejl= ^Tyqf.a uq iemhqï

j,ska 50] lg jvd fuu j¾.fha iemhqï úh hq;=h'&

mkf;a 22 ^7& j.ka;sh hgf;a ,shdmÈxÑ ù jHdmD;s n,.ekafjk ld,jljdkqjl isák

;eke;a;l='

l%fudamdh ixj¾Ok jHdmD;shlg iemhqï lrk ;eke;a;ka ,shmÈxÑ'

RIS - ,shdmÈxÑ y÷kd.;a iemhqïlre

RIS - ,shdmÈxÑ y÷kd.;a iemhqïlrejl=f.a f.úh hq;= noao SVAT l%uh hgf;a w;sysgqjkq ,efí'

RIP fj; RIS úiska lrk iemhï u; ksl=;a lrk bkafjdhsia u; t'w'nÿ wh fkdflf¾' tfia

noao w;aysgqjk bkafjdhsihla y÷kajkafka zzw;aysgjq nÿ bkafjdhsishla f,ih'

RIP úiska foaYSh wdodhï fomd¾;fïka;=fjka ner jjqp¾ ,ndf.k" ta ta iemhqug wod, RIS fj;

w;aysgjq t'w' nÿ m%udKh i|yd ksl=;a l< hq;=h' ;jo" RIP iy RIS fofokdu foAYSh wdodhï

fomd¾;fïka;=j fj; wod, ,sms lghq;= SVAT l%uh hgf;a iemhsh hq;=h'

WodyrK (-

1' lafud,sÜ wefidaisfhÜia hkq fiajd imhk iud.uls' th t'w' nÿ i|yd o SVAT hgf;a RIS

jYfhka o ,shdmÈÑ ù we;' 2019 iema;eïn¾ 30 Èfkka wjika udi 3 l ld, i|yd u; my;

f;dr;=re § we;'

ta'w' nÿ ,shdmÈxÑ foaYSh ;eke;a;kag l, iemhqï j, jákdlu VAT rys;j

re' 2"000"000

úfoaYSh .kqfokqlrejka fj; úfoaYhkag l, iemhqï re' 750"000

SVAT i|yd ,shdmÈxÑ foaYSh .Kqfokqlrejkag l< iemhqï -

VAT rys;j re' 1"000"000

ld¾;=j ;=< f.jq fhojqï nÿ re' 250'000

Draft Version


1142

CA Sri Lanka

ld¾;=j i|yd ta'w'nÿ .Kkh my; mßÈ fõ'

w;aysgjq noao t'w' noao

ksujqï noao

foaYSh .Kqfokqlrejka 2"000"000 x 15] 300"000

úfoaYSh .kqfokqlrejka 750"000 x 0]

SVAT wod< foaYSh .kqfokqlrejka 1"000"000 x 15] 150"000 150"000

uq ksujqï noao 450"000

fhojqï noao

ner iSudj = 100% l ksujqï noao 250"000 ^250"000&

f.úh hq;= noao 200"000

nÿ ner ( SVAT ner jjqp¾

.kqfokqlrejkaf.ka

^150"00&

f.úh hq;= b;sß noao 50"000

WodyrK (-

2' iS$i ,xld .a,õia" wmkhkh i|yd we;ajeiqï ksIamdokh lrhs' iud.u SVAT hgf;a RIP

i|yd ,shdmÈxÑ ù we;' 2019 iema;eïn¾ 30 Èfkka wjika ld¾;=j i|yd my; f;dr;=re § we;'

re'

wmkhk 18"000"000

wn,s fldgia úlsKSu ^t'w'nÿ rys;& jákdlu 100"000

ld¾;=j ;=< f.jq fhojqï nÿ 25"000

SVAT ñ,g .ekqï - w;aysgqjk ,o nÿ w.h 850"000

w;aysgjq noao t'w' noao

ksujqï noao

wmkhk 18"000"000x 0] - -

wn,s øjH úlsKSu 100"000 x 15] - 15"000

uq ksujqï noao 15"000

fhojqï noao

ner iSudj = ksujqï noafoka 100% 25"000 ^15"000&

b;sß fhojqï noao bÈßhg f.k .shd 10"000

Draft Version


115 CA Sri Lanka

SVAT ñ,g .ekqï - iemhqï lrejkag ksl=;a

l, ner jjqp¾

850"000

f.úh hq;= noao ke;

3' jHdmdrhl t'w'nÿ l<ukdlrKh lsÍu'

nÿ f.jkakka úiska imhd we;s nÿ jd¾;d u; ;lafiare ksl=;a lsÍug" foaYSh wodhï

fomd¾;fïka;=fõ iyldr flduidßia jrekag n,h mejÍ we;'

3'1 ld, lv bu

;lafiare lrkafka kï t'w' nÿ mkf;a olajd we;s ld, iSudj ;=, tfia ;lafiare ksl=;a l< hq;=h'

tu ld, iSudj ld, lv bu f,i ye¢kafõ'

3'1'1 jir ;=kla

t'w'nÿ i|yd ,shdmÈxÑ ;eke;a;l= kshñ; Èkg fmr t'w' nÿ jd¾;dj imhd we;akï" nÿ ld,h

wjika ù jir ;=kla .; ùug fmr" ;lafiarejla fyda w;sf¾l ;lafiarejla lsÍug iyldr

flduidßiajrhl=g n,h we;'

WodyrK (- 2016 foieïn¾ 31 ka wjika nÿ ld,h i|yd jd¾;dj'

2017 ckjdß 31 g fmr iemhsh hq;=h'

nÿ f.jkakd 2017 ckjdß 31 g fmr jd¾;dj imhd we;akï" iyldr flduidßia

úiska ;lafiarejla k.kafka kï th 2019 foieïn¾ 31 g fmr ksl=;a l< hq;=h'

3'1'2 ld, lv bu n, fkdmdk wdldrh

my; i|yka wjia:dj,§ j¾I 3 la jq ld, lvbu n,mdkafka ke;'

nÿ f.jkakd nÿ jd¾;dj imhd ke;'

t'w' nÿ mkf;a i|yka kshñ; Èkg miq jd¾;dj imhd we;akï'

fÉ;kd;aulj fyda jxpksl lghq;= yd iïnkaO ù we;s njg iyldr flduidßiaf.a u;h

jk úg'

3'2 ;lafiarej

my; igyka wjia:d j,§ ;lafiare ke.sh yel'

lsishï ,shdmÈxÑ ;eke;a;l= lsishï nÿ ld,hlg wod< jd¾;dj iemhSug wfmdfydi;aj

we;s úg'

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4

CA Sri Lanka

,shdmÈxÑ ;eke;a;l= nÿ jd¾;dj ksis Èkg fmr imhd we;s kuq;a noao f.ùug

wfmdfydi;aj we;s úg'

nÿ f.jkakd ;ud iemhq jd¾;djg tl;= lsÍu;a fyda fjkia lsÍu;a lrk f,i b,a,d we;s

úg'

lsishï nÿ ld,hla i|yd nÿf.jkakd úiska f.jk ,o noao f.úh hq;=j ;snq noaog jvd

wvq hhs iyldr flduidßiaf.a u;h jk úg'

3'3 wNshdpkd

iyldr flduidßiajrhl= úiska k.k ,o ;lafiarejlg" w;sf¾l ;lafiarejlg fyda mkjk ,o

ovhlg nÿ f.jkakd w;Dma;shg m;ajk úgl" foaYSh wdodhï flduidßia ckrd,a fj; wNshdpkd

lsÍug tu nÿf.jkakdg mq jk' tfia wNshdpkh lrk ;eke;a;d zzwNshdplZZ f,i y÷kajhs'

;lafiarej Ndr§fï Èk isg Èk 30 la we;=,; wNshdpkh l< hq;=h'

nÿ f.jkakdg tlS ld,h ;=, wNshdpkh l< fkdyels jqjd kï ta Y%S ,xldj ;=< Tyq fkdisàu"

frda.d;=r ùu fyda fjk;a iEySulg m;aúh yels fya;=jla u; kï" wNshdpkh bÈßm;a lsÍfï ld,h

§¾> lsÍug flduidßia ckrd,ag mq jk'

3'3'1 j,x.= wNshdpkhla i|yd fldkafoais

wNshdpkhla j,x.= ùu i|yd my; fldkafoais imqrd ;sìh hq;=h'

;lafiare ±laùu Ndr§fï Èk isg Èk 30 la ;=," flduidßia ckrd,a fj; fhduq lrk ,sÅ;

fm;aiula fyda bf,lafg%daksl l%ufhka bÈßm;a lrk wNshdpkhla úh hq;=h'

wNshdpkhg fya;= meyeÈ,sj ±laúh hq;=h'

jd¾;dj imhd ke;s wjia:djl ksl=;a l< weia;fïka;=.; ;lafiarejlg tfrysj lrkq

,nk wNshdpkhla kï ta wNdhdpkh iu. nÿ jd¾;dj iy noao iy wod, ovhla fõ kï

th f.jq njg ikd: lsÍfï rsisÜm;a iu. bÈßm;a l, hq;=h'

jd¾;dj wkqj f.úh hq;= noao wod, ovhla fõ kï tho ta iu. f.jd ;sìh hq;=h' ^tfia

jqj;a" nÿ f.jkakdf.a wd¾Òl wmydiq;d fyda fjk;a wod, lreKq ie,ls,a,g f.k tlS nÿ

fyda ov f.ùug ld,hla ,nd §ug flduidßia ckrd,ajrhdg mq jk&

3'4 wNshdpkd úi£fï ld¾h mámdáh

;lafiarejlg tfrys wNshdpkhla l< miq" my; i|yka ld¾h mámdáh iïmq¾Kfhka fyda

fldgila fyda wkq.ukh l< hq;=h' tu ld¾h mámdáh wkqms<sfj,ska l%shd;aul fõ'

116

Draft Version


117 CA Sri Lanka

3'4'1 iyldr flduidßia bÈßfha wNshdpkh

j,x.= wNshdpkd fm;aiula ,o miq" flduidßia ckrd,a úiska ta i|yd iyldr flduidßiajrhl=

u.ska ^;lafiarej k.k ,o iyldr flduidßia fkdjk& jeäÿr mÍCIK lsÍug i,iajhs'

tu mÍCIKfha§" wNshdpkfha ksYaÑ; olajd we;s lreKq iïnkaOfhka tlÕ;djhlg t<UqK

fyd;a" ;lafiarejg wod< .e,mqï lrkq ,efí'

3'4'2 flduidßia ckrd,ajrhd fj; wNshdpk úi÷ï f.duq lsÍu'

by; idlÉPd l< mßÈ nÿf.jkakd iy iyldr flduidßiajrhd w;r tlÕ;djhlg t<öug

fkdyels jqjfyd;a wNshdpkh úNd. lsÍug Èkhla yd fõ,djla" flduidßia ckrd,a jrhd úiska

kshu lrkq ,efí'

fï i|yd flduidßia ckrd,a fj; mejfrk n,;, t'w' nÿ mkf;a ±lafõ'

wNshdpkhla ;Skaÿ lsÍfï§" ;lafiarej iaÒr lsÍug" jeä lsÍug fyda ksIam%Nd lsÍug flduidßia

ckrd,a jrhdg yels jk w;r ta ms<sn| ;Skaÿj ,sÅ;j nÿf.jkakdg ,nd Èh hq;=h'

3'4'3 nÿ wNshdpkd fldñiug fhduq lrk wNshdpkd

by; lS mßÈ wNshdpkhla ms<sn| flduidßia ckrd,a jrhd úiska fokq ,nk ;Skaÿjla ms<sn|

w;Dma;shg m;a jk nÿ f.jkakl=" tu ;Skaÿjg tfrysj nÿ wNshdpkd fldñiug wNshdpkd l<

hq;=h'

2011 wxl 23 ork nÿ wNshdpkd fldñiu ms<n| mkf;a úêúOdk tlS wNshdpkhlg n,mdkq we;'

tjeks wNshdpkhla" wNshdpk úi÷u wdrïN l< Èk isg Èk 270 la ;=, úi|d wjika l< hq;=h'

3'4'4 kS;s .eg¨jla u; wNshdpkdêlrKh fj; bÈßm;a jk wNshdpkd

t'w' nÿ mk; hgf;a nÿ wNshdpkd flduifï ;Skaÿj wjidkd;aul fõ'

tfy;a" kS;s .eg¨jla u; kï" ßÜ wd{djla ,nd .ekSu i|yd wNshdpkdêlrKh fj; ;jÿrg;a

wNshdpkd lsÍug nÿ f.jkakdg mq jk'

Draft Version


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CA Sri Lanka

3'4'5 ;lafiarejl wjHdkd;aul nj

my; i|yka ;;ajhka hgf;a ;lafiarejla wvq lr" iaÒr lr" jeälr we;akï th wjidkd;aul

f,i ie,fla'

t'w' nÿ mk; hgf;a tlS ;lafiarejg t§ßj j,x.= wNshdpkhla h:d ld, iSudj ;=< lr

ke;akï'

noafoa m%udKh wNshdpkhl§ ;Skaÿ lr we;akï'

Draft Version


119 CA Sri Lanka

f.úh hq;= tl;= l< w.h u; noao } ksuejqï noao - fhojqï noao

we;eï fhojqï nÿ fjkqfjka nÿ ner ,nd.; yel'

Y=kH wkqmd;sl iemhqïlrejkag ksuejqï noaola ke;;a ish¿u fhojqï wvq lr.;yelsh'

SVAT l%uh hgf;a fhojqï noao uqo,ska fkdf.jk w;r ta fjkqjg ner jpqprhla ksl=;a flf¾'

mßÉfþo i

drdx

Yh

Draft Version


1208

CA Sri Lanka

1. noafoka ksoyia iemhqï lsysmhla ,ehsia;=.; lrkak'

2. Y=kH wkqmd;sl iemhqï lsysmhla ,ehsia;=.; lrkak'

3. 2018$10$01 Èk isg 2018$12$31 olajd ld¾;=j i|yd wod< jk tl;= l< w.h u; noao

i|yd ,shdmÈxÑ ùfï iSudj i|yka lrkak'

4. nÿ bkafjdhsia m;%hl wjYH;djhla fkdjkafka ñka l=ulao?

^w& iemhqïlref.a ku yd ,smskh

^wd& iemhqïlref.a tl;= l< w.h u; nÿ ,shdmÈxÑ wxlh

^we& Èkh

^wE& iemhqïlref.a wdÞhï noao i|yd ,shdmÈxÑ wxlh

5. fhojqï nÿ f,i ie,lsh yelafla my; tAjdhska l=ulao?

^w& jHdmdrhg wÞ, fkdjk úhoï u; fhojqï nÿ

^wd& nÿ bkafjdhsia m;%hlska ikd: fkdl< fhojqï Lÿ

^we& wuqøjH ñ,g .eKqï u; f.jQ fhojqï nÿ

^wE& nÿ bkafjdhsia m;%hla u; udi 12 la we;=,; b,a,d fkdisá fhojqï nÿ

6. tl;= l< w.h u; noao i|yd NdKav iemhqula iïnkaOfhka iemhqfï fõ,dj hkakgwe;=,;a fkdjkafka l=ulao?

^w& .eKqïlrejl= fjkqfjka NdKav fjka lsÍu $ weKjqï lsßu

^wd& bkafjdhsia ksl=;a lsßu

^we& f.ùula ,eîu

^wE& NdKav Ndr§u

m%%.

;s m

Íl

aIK

h

Draft Version


121 CA Sri Lanka

1. iy,a" iy,a msá" ;sßÕ= msá" T!IO iy mß.Kl

2. NdKav wmkhk" fiajd wmkhk iy cd;Hka;r m%jdykh

3. ld¾;=jl§ remsh,a ñ,shk 3 la fyda j¾Ihl§ remsh,a ñ,shk 12 la blau jQ

noaog hg;a iemhqula

4. ^wE& iemhqïlref.a wdÞhï noao i|yd ,shdmÈxÑ wxlh

5. ^we& wuqøjH ñ,g .eKqï u; f.jQ fhojqï nÿ

6. ^w& .eKqïlrejl= fjkqfjka NdKav fjka lsÍu $ weKjqï lsßu

m%.

;s m

Íl

aIK

h i

|y

d ms<s;

=re

Draft Version


122

0

CA Sri Lanka

Draft Version

Date post:	30-May-2020
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STUDY TEXT - Welcome to CA Sri Lanka · 2020-01-31 · CA SRI LANKA CURRICULUM 2020 Business Level...

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