IBS Hyderabad Academic Year 2020-2022 Goods and Services Tax (GST) Semester II Faculty: Miss. Padmavathi C

   

 

DO^ Fy`craoa` Ana`cldn Tcar ?2?2-?2?? Egg`s ak` ^crvdncs Pax (E^P) ^clcstcr DD Ianujty= Ldss. Ra`lavatfd N. ‚_cpgrt gk stu`y gi E^P irgl Dk`ustry Rcrspcntdvc ignusdke gk Pcjcngl Dk`ustry“ Dk`ustry“ 

Rrcparc` Oy= ‚Ergup L“  L“  Kalc ES__AL EKAKA HGS^DH ^AD ^JGHA _C@@T @CYCJJA A]CCL AFLC@ LSKAII EAKC^F MA@FAY GLHA_ KAPF NFAS_A^DA EGLAPFDKATAEAL R

Ckrgjj. Kg. ?2O^RFF21N2033 ?2O^RFF21N2033 ?2O^RFF21N1236 ?2O^RFF21N1236 ?2O^RFF21N2?62 ?2O^RFF21N2?62 ?2O^RFF21N20?0 ?2O^RFF21N20?0 ?2O^RFF21N2610 ?2O^RFF21N2610 ?2O^RFF21N200> ?2O^RFF21N200>

^uoldttc` Gk= 16  @cnclocr ?2?2 tf

^cat Kg. 90 93 99 95 96 94

^cntdgk N  N N N N N

 

ANHKGUJC@ECLCKP Uc arc gvcrwfcjlc` dk ajj fulojckcss ak` eratciujkcss tg anhkgwjc`ec gur `cptf tg ajj tfgsc wfg favc fcjpc` us tg put tfcsc d`cas, wcjj aogvc tfc jcvcj gi sdlpjdndty ak` dktg sglctfdke ngknrctc. Uc wguj` jdhc tg cxprcss gur spcndaj tfakhs gi eratdtu`c tg gur ianujty Rrgi. N. Ra`lavatfd wfg eavc us tfc egj`ck gppgrtukdty tg `g tfds wgk`criuj prgmcnt gk

tfc tgpdn ‚^tu`y gi E^P irgl Dk`ustry Rcrspcntdvc ignusdke gk Pcjcngl Dk`ustry“, wfdnf ajsg fcjpc` us dk `gdke a jgt gi _cscarnf ak` wc nalc tg hkgw

aogut sg laky kcw tfdkes.

 

DK@CV 1. DKP_G@SNP DKP_G@SNPDGK DGK PG E^P ................. ................................. ................................. ................................ .................... ..... 21 ?. AOGSP PFC PCJCNGL DK@S^P_T ................. ................................. ................................ .................. .. 23  „   (R_C-E^P) >. PAV ^P_SNPS_C ^P_SNPS_C „  (R_C-E^P) ............................................................ 25 0. DLRANP GI E^P DK PCJCNGL ^CNPG_ (RG^P E E^P) ^P) .......... ................... ......... 24 3. PDLC, RJANC AK@ YAJSC GI ^ ^SRRJT SRRJT ......... ................... ................... ................... ................ ...... 1? 9. D^^SC^ AK@ NGKNC_K^ GI PFC ^CNPG_ E^P ........ .................. ................... ........... .. 1> 6. DK^DEFP DK^DEFP^ ^ I_GL DK@S^P_T ................ ................................. ................................. ............................... ............... 10 MDG ............................................................................................................... YG@AIGKC D@CA ................................................................................... AD_PCJ ...................................................................................................... O^KJ ........................................................................................................... 4. _CIC_AKNC^…………………………………………………………….>0 _CIC_AKNC^…………………………………………………………….>0  

 

DKP_G@SNPDGK PG E^P E^P ds hkgwk as tfc Egg`s ak` ^crvdncs Pax. Egg`s ak` ^crvdncs Pax Jaw dk Dk`da ds a nglprcfcksdvc, lujtd-staec, `cstdkatdgk-oasc` tax tfat ds jcvdc` gk cvcry vajuc a``dtdgk. E^P ds a sdkejc `glcstdn dk`drcnt tax jaw igr tfc cktdrc nguktry. •

  Dk`drcnt taxcs Dk tfc carjdcr dk`drcnt tax systcl, tfcrc wcrc laky dk`drcnt taxcs jcvdc` oy ogtf tfc statc ak` tfc ld``jc. Pfc ^tatcs favc dknrcasc` taxcs, prdlardjy dk tfc igrl gi a vajuc a``c` tax (YAP). Canf statc fas a `diicrckt sct gi rujcs ak` jaws. Dktcr-statc purnfascs gi egg`s favc occk taxc` oy tfc ncktrc. N^P (Ncktraj ^tatc Pax) ds appjdnaojc dk tfc nasc gi tfc dktcr-statc sajc gi egg`s. Pfc igjjgwdke ds tfc jdst gi dk`drcnt taxcs dk tfc prc-E^P rcedlc=

  Ncktraj Cxndsc @uty

g

  @utdcs gi Cxndsc

g

  A``dtdgkaj @utdcs gi Cxndsc

g

  A``dtdgkaj @utdcs gi Nustgls

g

  ^pcndaj A``dtdgkaj @uty gi Nustgls

g

  Ncss

g

  ^tatc YAP

g

  Ncktraj ^ajcs Pax

g

  Rurnfasc Pax

g

  Juxury Pax

g

  Cktcrtadklckt Pax

g

  Cktry Pax

g

  Paxcs gk a`vcrtdsclckts

g

 

g

Paxcs gk jgttcrdcs, octtdke, ak` ealojdke

 

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  Oasdn @cidkdtdgks Oasdn @cidkdtdgks uk`cr ^cntdgk ? gi tfc ant ngktadks 124 `cidkdtdgks. Icw dlpgrtakt `cidkdtdgks arc ngvcrc` as uk`cr=

  Ousdkcss= Pfc `cidkdtdgk gi Ousdkcss ds ak dknjusdvc `cidkdtdgk ak` ngvcrs

g

vardgus spfcrcs gi traksantdgks dknju`dke tfc scrvdncs. Dt dknju`cs aky tra`c, ngllcrnc, lakuianturc, prgicssdgk, vgnatdgk gr aky gtfcr sdldjar antdvdty, wfctfcr gr kgt dt ds igr a pcnukdary ockcidt. Iurtfcr, dt dknju`cs aky traksantdgks wdtfgut ngksd`crdke tfc vgjulc, ircquckny, ngktdkudty gr rceujardty gi sunf traksantdgk.

  Ngksd`cratdgk= Dt dknju`cs tfc paylckt la`c gr tg oc la`c dk lgkcy gr

g

gtfcrwdsc igr suppjy gi egg`s gr scrvdncs. Dt dknju`cs tfc lgkctary vajuc gi aky ant gr igrocaraknc dk rcspcnt gi gr dk rcspgksc tg dk`unclckt gi tfc suppjy gi egg`s ak` scrvdncs.

  Egg`s= Dt dknju`cs cvcry hdk` gi lgvcaojc prgpcrty gtfcr tfak antdgkaojc njadls

g

ak` lgkcy. Dt ajsg dknju`cs scnurdtdcs, ergwdke nrgps, erass ak` tfdkes attanfc` gr igrldke part gi tfc jak`.

  ^crvdncs= Dt lcaks akytfdke gtfcr tfak egg`s. Dt dknju`cs antdgkaojc njadls ak`

g

dktakedojc prgpcrty out kgt lgkcy. E^P _atcs gk suppjy gi Egg`s - kdj8 2.?3%8 >%.3%8 1?%8 16% ak` ?6%. E^P _atcs gk suppjy gi scrvdncs „  scrvdncs „  16%  16% cxncptdgks 3%8 1?% ak` ?6% •

  Nglpgkckts gi E^P Pfcrc arc tfrcc asscsslckts latcrdaj uk`cr tfds iralcwgrh= NE^P, ^E^P ak` DE^P. NE^P= Dt ds tfc asscsslckt eatfcrc` oy tfc Ncktraj Egvcrklckt gk ak dktra-statc

`caj (c.e., ak cxnfakec gnnurrdke dksd`c Lafarasftra)

 

^E^P= Dt ds tfc asscsslckt eatfcrc` oy tfc statc egvcrklckt gk ak dktra-statc

`caj (c.e., ak cxnfakec gnnurrdke dksd`c Lafarasftra) DE^P= Dt ds ak asscsslckt eatfcrc` oy tfc Ncktraj Egvcrklckt igr a octwcck statc

`caj (c.e., Lafarasftra tg Paldj Ka`u) •

  A`vaktaecs gi E^P Pfc nasna`dke dlpant gk tfc scjjdke gi prg`unts ak` scrvdncs fas prdlardjy occk cjdldkatc` oy E^P. Pfc ngst gi prg`unts fas occk dlpantc` oy tfc cjdldkatdgk gi tfc nasna`dke ciicnt. As tfc jcvy gk taxcs ds cjdldkatc` oy tfc E^P rcedlc, tfc ngst gi egg`s `cnrcascs. Udtf tfds tfc trcatlckt igr c-ngllcrnc gpcratdgks was `csnrdoc`. E^P ds ajsg jarecjy tcnfkgjgednajjy grdcktc`, tgg. Ajj gpcratdgks sunf as rcedstratdgk, rcturk idjdke, rciuk` rcqucst ak` kgtdnc rcspgksc kcc` tg oc  pcrigrlc` cjcntrgkdnajjy gk tfc E^P pgrtaj, pgrtaj, wfdnf spcc`s up tfc prgncsscs.

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  Kcw dk E^P ^cvcraj kcw systcls favc occk dlpjclcktc` oy tfc E^P rcedlc ajgke wdtf dt.

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  Odjjs gk c-Uay Pfc dlpjclcktatdgk gi "C-way odjjs" oy E^P dlpjclcktc` a ncktrajdzc` systcl gi wayodjjs. Pfds snfclc was jauknfc` igr dktcr-statc lgvclckt gi egg`s gk 1 Aprdj ?216 ak` igr dktra-statc lgvclckt gi egg`s dk a pfasc` lakkcr gk 13 Aprdj ?216. Sk`cr tfc c-way odjj snfclc, lakuianturcrs, tra`crs ak` narrdcrs nak casdjy  prg`unc c-way odjjs igr egg`s trakspgrtc` trakspgrt c` gk a ngllgk pgrtaj irgl tfc pjanc gi grdedk tg tfcdr `cstdkatdgk. Pax autfgrdtdcs ajsg ockcidt irgl tfds snfclc, wfdnf rc`uncs nfcnh-pgst tdlc ak` fcjps tg ldkdldzc tax cvasdgk.

 

  C-dkvgdndke

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Pfc c-dkvgdndke systcl was rcncktjy jauknfc` gk a trdaj oasds, ocedkkdke dk Makuary ?2?2 ak` rukkdke irgl Gntgocr ?2?2 gkwar`s. Pg nglpjy wdtf ncrtadk nrdtcrda, tfds iralcwgrh dknju`cs jarec ngrpgratdgks wdtf ak akkuaj ergss turkgvcr gi lgrc tfak _s.122 nrgrc.

 

AOGSP PFC PCJCNGL DK@S^P_T Dk`da ds tfc wgrj`—s scngk`-jarecst scngk`-jarecst tcjcngllukdnatdgks larhct wdtf a suosnrdocr  oasc gi 1.19 odjjdgk ak` fas rcedstcrc` strgke ergwtf dk tfc jast `cna`c.. Anngr`dke tg a stu`y prcparc` oy tfc E^L Assgndatdgk (E^LA) dk partkcrsfdp wdtf tfc Ogstgk Ngksujtdke Nglpaky, tfc Dk`dak lgodjc cngkgly ds ergwdke rapd`jy ak` wguj` ngktrdoutc sdekdidnaktjy tg Dk`da's Ergss @glcstdn Rrg`unt (E@R) (ONE). Dk ?214, dk tcrls gi tfc kulocr gi app `gwkjga`s, Dk`da cxncc`c` cx ncc`c` tfc S^ tg ocnglc tfc scngk` jarecst larhct. Pfc egvcrklckt gi Dk`da's jdocraj ak` rcigrldst pgjdndcs favc occk dkstrulcktaj dk tfc rapd` ergwtf gi tfc Dk`dak tcjcngllukdnatdgks larhct, ajgke wdtf fdef nustglcr `clak`. Pfc egvcrklckt fas ajjgwc` casy larhct anncss tg tcjcngllukdnatdgks cqudplckt ak` a iadr ak` ngkstruntdvc rceujatgry systcl tg cksurc tfat tcjcngllukdnatdgks scrvdncs arc anncssdojc tg nustglcrs at rcasgkaojc ratcs. Pfc `crceujatdgk gi Igrcdek @drcnt Dkvcstlckt (I@D) rcqudrclckts fas la`c tfc dk`ustry gkc gi tfc nguktry's iastcst ergwdke ak` tfc tgp idvc eckcratgrs gi clpjgylckt gppgrtukdtdcs.

Dk tcrls gi tgtaj dktcrkct usaec, Dk`da rakhs as tfc scngk` jarecst larhct wgrj`wd`c. At a NAE_ gi ?1.>9 pcrnckt, tfc kulocr gi dktcrkct suosnrdocrs dk tfc nguktry dknrcasc` irgl IT19 tg IT?2 tg nrgss 50>.14 ldjjdgk dk IT?2. Pgtaj wdrcjcss `ata usc dk Dk`da dknrcasc` quartcrjy oy 4.>3 pcrnckt tg nrgss ?? ??,630,1>1 ,630,1>1

 

PO dk Q0 IT?2. Pgtaj tcjcpfgkc uscr oasc ak` tcjc-`cksdty dk IT?2 rcanfc` 1,155.45 ldjjdgk ak` 65.>5 pcrnckt rcspcntdvcjy. At tfc ck` gi ?214, _cjdaknc Mdg fa` tfc jarecst sfarc gi suosnrdocrs, at arguk` >? pcrnckt, dk tfc wdrcjcss kctwgrh larhct dk Dk`da. @urdke tfc salc tdlc spak, tfc idrl fa` gvcr >51 ldjjdgk suosnrdocrs igjjgwc` oy Yg`aigkc d`ca, Ofartd Adrcj, O^KJ ak` LPKJ,ctn.

 

PAV ^P_SNPS_C „  ^P_SNPS_C „  (R_C-E^P)  (R_C-E^P) Pfc Dk`dak tcjcngllukdnatdgks dk`ustry anngukts igr 9.3 pcrnckt gi E@R ak` ds ak dlpgrtakt scntgr gi tfc cngkgly. Aitcr tfc dktrg`untdgk gi E^P dk ?215, dt fas uk`cregkc ngksd`craojc turlgdj. Pcjcngl gpcratgrs pad` scrvdnc tax gi g i 13 pcrnckt  ocigrc E^P, wfdnf fas kgw rdsck tg 16 pcrnckt. Dk a``dtdgk tg tfc rdsdke tax  our`ck, kcw nglpjdaknc fas ngktrdoutc` tg tfc gpcratgrs' wgcs. Jct us tahc a njgscr jggh at tfcsc dlpants ak` tfc kcc` igr lgrc nfakecs igr tcjcngl gpcratgrs. Dk a``dtdgk tg tfc rceujar tax ratc, tcjcngl gpcratgrs ajsg pay E^P gk tfc jcvdcs. Pfds dknju`c spcntrul iccs, jdncksdke iccs, usc gi spcntrul, ctn. Gpcratgrs pay aogut >2 pcrnckt gi tfcdr dknglc dk taxcs wfck nglodkc`. Sktdj E^P dlpjclcktc` Pcjcngl scrvdnc prgvd`crs wcrc kgt rcqudrc` tg nglpjy wdtf a statutgry au`dt rcqudrclckt' dk nglpjdaknc wdtf tfc 1440 Idkaknc Ant (as alck`c`). Fgwcvcr tfc scrvdnc tax `cpartlckt was `cidkdtcjy rcspgksdojc igr 'au`dt snrutdky' di tfc scrvdnc prgvd`cr was jdstc` as tfc prcicrrc` asscsslckt igr au`dt purpgscs. Ocigrc E^P, Pcjcngl idrls scjcnt aeckts ak` `cajcrs tg scjj ak` rcnfarec ngupgk ngupgks igr ^DL nar`s. As pcr Kgtdidnatdgk ^r., tfcsc aeckts/`dstrdoutgrs arc cxclptc` irgl scrvdnc tax. Kg. ?4(i) gi Kgtdnc Kg. ?3/?21?-^P. Fgwcvcr, sdldjar cxclptdgks lay gr lay kgt oc avadjaojc uk`cr E^P igr `dstrdoutgrs. Pcjcngl idrls kgrlajjy dknur fdef tgtaj scrvdnc ngsts tfat arc dknurrc` oy tfc Fca` Giidnc (FG) at tfc idrst pgdkt gi ngktant, sunf as prglgtdgkaj cxpckscs, jceaj ngsts, ctn. Yda tfc Dkput ^crvdnc @dstrdoutgr ^nfclc (D^@) uk`cr scrvdnc tax, tfc dkput nrc`dt usc` igr tfc aogvc ds tfck `dvd`c` anrgss rcvckuc ncktcrs. Fgwcvcr ak D^@ snfclc (gr aky cqudvajckt) ds stdjj ukfcar` gi uk`cr tfc E^P systcl,  prdlardjy `uc tg tfc rclgtc prantdnaj pgssdodjdty gi `dvd`dke tfc ^tatc Pax Rggj (^E^P) anrgss gtfcr statcs.

 

Pcjcngl nglpakdcs favc ajsg cvgjvc` tckigj` dk gr`cr tg gptdldzc tfcdr nustglcr scrvdnc. Irgl lcrc ngllukdnatdgk scrvdncs, tfcy favc ergwk tg dknju`c nglpjcx scrvdncs sunf as vajuc-a``c` scrvdncs, dktcrkct scrvdncs, a`vcrtdsdke scrvdncs, ctn. Yda _ujc > gi tfc Rjanc gi Rrgvdsdgk gi ^crvdnc Jaw, tfc tcjcngl scrvdnc prgvd`cr ak` scrvdnc rcncdvcr arc dk Dk`da, scrvdncs wdjj annruc tg tfc pjanc gi scrvdnc rcncdvcr8 out edvck dts ncktraj cxdstcknc, tfc nglpjcxdtdcs gi nfarecaodjdty wcrc kgt ngksd`crc` dk `ctadj. Pfcrc ds a ngktra`dntdgk, wfcrcdk ncrtadk statc YAP jcedsjatdgks (c.e. Ak`fra Rra`csf, Ega, Eumarat, ctn.) favc spcndidnajjy dknju`c` ^DL nar`s dk tfc YAP snfc`ujcs. ^g dt ds kgt njcar wfctfcr sajc gi ^DL nar`s ds a sajc gi egg`s gr  prgvdsdgk gi scrvdnc. Pg rcpjanc tfc nurrckt dk`drcnt tax-rcjatc` njauscs uk`cr tfc aercclckt wdtf `diicrckt suppjdcrs, ngksulcrs, ctn., a kcw E^P njausc ngksd`crdke tfc prgpgsc` E^P wdjj favc tg oc cstaojdsfc`. Nglpakdcs lay ngksd`cr rc-cvajuatdke ajtcrkatdvc ousdkcss lg`cjs igr uk`crtahdke gpcratdgks dk vdcw gi tfc pgssdojc ngkscquckncs gi tfc prgpgsc` E^P jcedsjatdgk.

 

DLRANP GI E^P GK PCJCNGL DK@S^P_T OCKCIDP^ GI E^P GK PCJCNGL ^CNPG_

Gkc gi tfc lamgr a`vaktaecs tfat E^P prgvd`cs tfc tcjcngl scntgr ds tfat dt ajjgws tcjcngllukdnatdgk cktcrprdscs tg avadj dkput tax nrc`dt gk purnfasc purnfas c gi egg`s ak` a`must dt aeadkst gutput E^P jdaodjdty, wfdnf uk`cr prcvdgus tax snfclcs was kgt ajjgwc`. Pfc tcjcngl dk`ustry ds a napdtaj-dktcksdvc dk`ustry wdtf lamgr pgrtdgk gi ngsts ocdke dknurrc` igr tfc anqudsdtdgk gi dkirastrunturc iandjdtdcs jdhc tgwcrs ak` tcjcngllukdnatdgk cqudplckt. Pfc YAP appjdnaojc gk sunf cqudplckt was kgt avadjaojc as dkput tax nrc`dt aeadkst tfc scrvdnc tax payaojc gk scrvdncs prgvd`c` oy tcjcngl gpcratgrs. Pfcrcigrc, wdtf tfc lujtdpjdndty gi taxcs sunf as YAP ak` scrvdnc taxcs ocdke cjdldkatc`, tfc tcjcngllukdnatdgk scntgr fas a fuec a`vaktaec. ^dknc iujj dkput tax nrc`dt ds prgpgsc` dk E^P, tfcrc ds a pgssdodjdty gi rc`untdgk dk ngst gi  prgnurclckts. KCEAPDYC DLRANP^ GI E^P GK PFC PCJCNGL ^CNPG_

  Dknrcasc` Pax Our`ck

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Pfc dlpjclcktatdgk gi E^P sccs tfc sjao ratc dknrcasc irgl 13% tg 16% tfds dknrcascs tfc gvcrajj ngst tg tcjcngllukdnatdgk scrvdnc prgvd`crs, wfdnf wdjj ujtdlatcjy oc passc` gk tg tfc nustglcr. Dk a``dtdgk tg tfds, tfc tax ratc gk `glcstdn lgodjc lakuianturcrs fas occk dknrcasc` irgl 9% tg 1?% lahdke jgnajjy lakuianturc` lgodjc fak`scts ngstjdcr tfak dlpgrtc` gkcs, sdknc tfc tax ratc igr dlpgrtc` fak`scts fas occk orgueft `gwk irgl 16 „  16  „  ?5%  ?5% `gwk tg 1?%. Pfds a`vcrscjy aiicnts tfc Lahc dk Dk`da snfclc, wfdnf ngktrdoutc` ajlgst 62% gi jgnajjy assclojc` pfgkcs.   Lak`atgry Au`dt=

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Rrdgr tg tfc dlpjclcktatdgk gi E^P, dt was kgt nglpujsgry igr tfc tcjcngllukdnatdgk cktcrprdscs tg ngk`unt lak`atgry au`dt out aitcr tfc dlpjclcktatdgk gi E^P, tfcrc arc lak`atgry au`dt prgvdsdgks tfat lust oc nglpjdc` wdtf. Pfds wdjj rcsujt dk ak dknrcasc dk tfc rceujatgry nglpjdaknc ngsts  ocnausc gi tfc lakaeclckt rcqudrclckts ocnausc gi tfc `uaj ckeaeclckt cke aeclckt wdtf tax idrls as wcjj as lakaeclckt scrvdnc prgvd`crs.   Ndrnjc Ys. ^tatc=

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As pcr tfc E^P rceujatdgks, dt ds kcncssary tg `ctcrldkc tfc pjanc gi suppjy, ak` igr tfds purpgsc tfc rcndpdckt—s a``rcss ds la`c as tfc oasds igr `ctcr ldkdke `ctcr ldkdke tfc  pjanc gi suppjy. Pfc `uty gi ladktadkdke prgpcrjy up`atc` `ataoascs gk a rcaj tdlc oasds ds kcncssary. A``dtdgkajjy, tcjcngl cktcrprdscs wfdnf fa` ladktadkc` ndrnjc wdsc anngukts tg anngukt igr jdncksc nfarecs ak` iccs kgw wdtf tfc dktrg`untdgk gi E^P, arc rcqudrc` tg appgrtdgk tfc ngsts ak` iccs oasc` gk statc wdsc rcngr`s. Pfds radscs nglpjdnatdgks ocnausc wfdjc Dk`da fas ?4 statcs ak` scvck scv ck ukdgk tcrrdtgrdcs, tfcrc arc gkjy ?? tcjcngl ndrnjcs. Laky ndrnjcs ngvcr lgrc tfak gkc statc ak` ukdgk tcrrdtgry. Igr cxalpjc, tfc @cjfd ndrnjc dknju`cs @cjfd, Efazdaoa`, Iard`aoa`,  Kgd`a, ak` Eureagk, ngvcrdke tfrcc statcs. Ufdjc tfc scrvdnc tax ngjjcntc` irgl tfc @cjfd ndrnjc egcs `drcntjy tg tfc ncktraj egvcrklckt. Out sdknc E^P fas twg nglpgkckts - NE^P (ncktraj E^P) ak` ^E^P (statc E^P) - tfc tax ngjjcntc` irgl scrvdnc prgvd`crs wdjj oc `dvd`c`  octwcck tfc ncktraj ak` ak` statc egvcrklckts. Pfat wdjj lcak ddknrcasc` knrcasc` papcrwgrh. Pcjngl nglpakdcs wdjj favc tg scerceatc rcvckucs clakatdke irgl canf statc. Dt wdjj favc nglpjdaknc ak` `ata ngjjcntdgk-rcjatc` ngst dlpjdnatdgks igr tfc tcjcngl nglpakdcs.

 

  _cnfarec Ngupgks=

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Pfc kgk-ukdigrldty gi E^P ratcs anrgss statcs ds fas a `drcnt ocardke gk tfc  prdndke gi g i sscrvdncs. crvdncs. ^dknc E^P ds a ` `cstdkatdgk-oasc` cstdkatdgk-oasc` tax, tfc rcnfarec ngupgks wfdnf arc usc` oy nustglcrs vary anrgss statcs. Igr cxalpjc, di tfc Laxdlul _ctadj Rrdnc gi a rcnfarec ngupgk ds _s 122 ak` tfc E^P ratc ds ?2 pcrnckt dk @cjfd ak` ?3 pcrnckt dk Faryaka. Pfc tajh-tdlc giicrc` wguj` oc _s 6>.>2 ak` _s 62 dk @cjfd ak` Faryaka rcspcntdvcjy. Dk tfc aoscknc gi a ukdigrl E^P, tfc pardty dk prdndke rcnfarec ngupgks igr prcpad` nustglcrs anrgss statcs, wdjj oc a ngkncrk. Pfus, dt ds dlpcratdvc tg favc ukdigrl ratc gi Ncktraj E^P, ^tatc-E^P ak` Dktcr-statc E^P igr tcjcngl scrvdncs anrgss ^tatcs/ Skdgk Pcrrdtgrdcs.

 

RJANC GI ^SRRJT SK@C_ E^P GI ^RCNDIDN ^C_YDNC^ 1.  ^crvdncs prgvd`c` usdke idxc` tcjcngllukdnatdgk jdkc, jcasc` ndrnudts, dktcrkct jcasc` ndrnudts, naojc gr `dsf aktckka.

Pfc pjanc gi suppjy wdjj oc jgnatdgk wfcrc tfc tcjcngllukdnatdgk jdkc, jcasc` ndrnudt, naojc ngkkcntdgk gr `dsf aktckka ds dkstajjc`. ?.  Rgst-pad` lgodjc ngkkcntdgk. Pfc pjanc gi suppjy wdjj oc Odjjdke a``rcss gi tfc rcndpdckt gk tfc rcngr`s gi tfc suppjdcr. >.  Rrcpad` lgodjc ngkkcntdgk. Pfc pjanc gi suppjy wdjj oc wfck suppjdc` oy a scjjdke aeckt/rc aeckt/rc-scjjcr/`dstrdoutgr -scjjcr/`dstrdoutgr gi tfc suppjdcr= A``rcss gi tfc scjjdke aeckt /rc-scjjcr/`dstrdoutgr as pcr tfc rcngr`s gi tfc suppjdcr at tfc tdlc gi suppjy. 0.  Ufcrc tfc jcasc` ndrnudt ds dkstajjc` dk lgrc tfak gkc ^tatc gr SP ak` a ngksgjd`atc` algukt ds nfarec` igr suppjy gi scrvdncs rcjatdke tg sunf ndrnudt. Pfc pjanc gi suppjy wdjj oc ajj tfc ^tatcs dkvgjvc` wdjj oc ngksd`crc` as pjanc gi suppjdcs dk prgpgrtdgk tg tfc vajuc igr scrvdncs scparatcjy ngjjcntc` gr `ctcrldkc` dk tcrls gi tfc ngktrant gr aercclckt cktcrc` dktg dk tfds rcear`.

 

D^^SC^ IANC@ OT PCJCNGLLSKDNAPDGK ^CNPG_ DK E^P _CEDLC Cxnjusdgk gi pctrgjcul prg`unts.

Pfc E^P gk pctrgjcul prg`unts fas occk `cicrrc`. Pfc pctrgjcul prg`unts arc tfc kcncssdty gi tfc tcjcngllukdnatdgk dk`ustry tg ladktadk rguk`-tfc-njgnh rguk` -tfc-njgnh ukdktcrruptc` suppjy gi scrvdncs, tfc tcjcngllukdnatdgk tgwcrs ruk gk `dcscj d.c., @E scts, cjcntrdndty ak` jdtfdul ncjj oattcrdcs. At prcsckt, tfc Ncktraj Cxndsc `uty ak` tfc YAP arc nfarec` gk tfc sajc gi pctrgjcul prg`unts. Fcknc, tfds rcsujts dk fuec nasna`dke ciicnt gk tfc tcjcngl scntgr. 1.  Kgk-avadjaodjdty gi DPN gk tcjcngllukdnatdgk tgwcrs.

As pcr ^cntdgk 15(3)(n) gi tfc NE^P Ant, ?215, tfc DPN gi tfc wgrhs ngktrant scrvdncs wfck suppjdc` igr ngkstruntdgk gi ak dllgvaojc prgpcrty (gtfcr tfak  pjakt ak` lanfdkcry) ds kgt ajjgwc`. Iurtfcr, ^cntdgk 15(3)(`) ajsg `ckdcs tfc DPN gi egg`s gr scrvdncs usc` igr ngkstruntdgk gi ak dllgvaojc prgpcrty (gtfcr tfak  pjakt gr lanfdkcry), cvck di sunf egg`s gr scrvdncs arc usc` dk tfc ngursc gr iurtfcraknc gi ousdkcss. Pfc tcrl ‖Rjakt & Lanfdkcry— cxnju`cs tfc tcjcngllukdnatdgk tgwcrs as pcr tfc Cxpjakatdgk tg ^cntdgk 15(3) gi tfc NE^P Ant, ?215 igr tfc purpgsc gi DPN. Pfcrcigrc, tfc tcjcngllukdnatdgk tgwcrs sfajj  oc trcatc` as tfc dllgvaojc prgpcrty. ?.  ^ajc gi ^DL

Ufctfcr tg oc ngksd`crc` as egg`s gr scrvdncs7 - Pfc nrux gi tfc vardgus Mu`dndaj _ujdkes dk tfc carjdcr rcedlc ds tfat tfc algukt rcncdvc` tgwar`s ^DL nar`s wdjj  oc jcvdaojc tg scrvdnc tax as tfc ^DL nar`s gk tfcdr gwk, wdtfgut tfc scrvdncs, wguj` favc a kcejdedojc vajuc. Fgwcvcr, tfcrc ds a ngktra`dntdgk irgl ncrtadk ^tatcs as tfcy favc dknju`c` tfc ^DL nar`s dk tfcdr YAP snfc`ujcs. ^g, dt ds kgt njcar wfctfcr dt ds tg oc trcatc` as egg`s gr scrvdncs.

 

DK^DEFP^ I_GL DK@S^P_T A) NGLRAKT „ MDG  MDG 

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  _cjdaknc

Mdg Dkig NGLL Jdldtc`, Mdg, ds ak Dk`dak tcjcngllukdnatdgks Dk`dak  tcjcngllukdnatdgks nglpaky ak` wfgjjy gwkc` suosd`dary gi   _cjdaknc _cjdaknc

Dk`ustrdcs, fca`quartcrc` Dk`ustrdcs,  fca`quartcrc` dk dk Luload,  Luload, Lafarasftra,  Lafarasftra, Dk`da.  Dk`da.  

  Dt gpcratcs a katdgkaj JPC katdgkaj JPC kctwgrh wdtf ngvcraec anrgss ajj ?? ?? tcjcngl  tcjcngl ndrnjcs.  ndrnjcs. 

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 ?E gr   >E >E scrvdnc, ak` dkstca` uscs gkjy gkjy   vgdnc gvcr JPC tg   Dt `gcs kgt giicr  ?E

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 prgvd`c vgdnc scrvdnc gk dts 0E kctwgrh.

  Mdg sgit jauknfc` gk ?5 @cnclocr ?213 wdtf a octa igr partkcrs ak`

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clpjgyccs, ak` ocnalc puojdnjy avadjaojc gk 3 ^cptclocr ?219.

  Mdg ocnglcs Dk`da's odeecst tcjcngl nglpaky8 Yg`apfgkc, D`ca uscr oasc `dps tg

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>?2 ldjjdgk.

  Anngr`dke tg tfc idkakndaj rcsujts rcpgrtc` oy _cjdaknc Dk`ustrdcs K^C -2.96 %

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jast wcch, dts suosd`dary _cjdaknc Mdg fa` a uscr oasc gi >>1.> ldjjdgk oy Mukc ?214.

  Mdg ocnglcs Dk`da's odeecst tcjcngl nglpaky8 Yg`apfgkc, D`ca uscr oasc `dps tg

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>?2 ldjjdgk.

  Luhcsf Aloakd-jc` idrl Mdg fa` pdppc` Ofartd Adrjdkcs 2.?9 % dk Lay tg

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 ocnglc tfc scngk` jarecst lgodjc gpcratgr wdtf >??.4 ldjjdgk uscrs u scrs ak` ?5.62

 

 pcr nckt larhct, anngr`dke tg Prad `ata. ` ata. Adrtcj fa` >?2.>6 uscrs gr ?5.9 pcr nckt larhct sfarc.

MDG E^P

  ^dknc _cjdaknc ds gkc gi tfc E^P ^uvd`fa Rrgvd`crs (E^Rs) appgdktc` oy Egvt.

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gi Dk`da, dt fas jauknfc` MdgE^P tg iandjdtatc ak` casc tfc prgncss gi eckcratdke E^P rcturks igr lcrnfakts ak` rctadjcrs. ygurscji rscji   Ajj ygu kcc` tg `g ds vdsdt - ^dlpjc ^cnurc E^P Nglpjdaknc ak` rcedstcr ygu

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as a tax paycr.

 

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 MdgE^P   giicrs

sdlpjc & scnurc E^P Nglpjdaknc ^gjutdgks - E^P Odjjdke &

Annguktdke sgitwarc igr ousdkcsscs, tax prantdtdgkcrs ak` tax paycrs. ▭

  Pfc MdgE^P startcr hdt nglcs at tfc prdnc gi _s 1,444. _cjdaknc njadls tg favc giicrc` ockcidts gi _s 12,660 dk tfc startcr hdt.

  Aitcr tfc rgjjgut gi E^P irgl Mujy 1, tfc ousdkcsscs kcc` E^PDK kulocr tg idjc

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taxcs ak` rcturks. Pfc Mdg M dg hdt wdjj fcjp tfcl idjc tfcdr E^P.

  Pfrguef dts app, ousdkcsscs nak cvck idk` MdgE^P-clpakcjjc` tax prantdtdgkcrs

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ak` nak autfgrdsc tfcl igr idjdke rcturks.

  Egg`s ak` ^crvdncs Pax (E^P), _cjdaknc Mdg fas nglc gut wdtf MdgId MdgE^P

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startcr hdt ak` Mdg E^P odjjdke app.

  Pfc _cjdaknc Mdg startcr hdt dknju`cs MdgE^P sgitwarc sgjutdgk igr gkc-ycar,

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ukjdldtc` vgdnc najjs, ?0 EO @ata igr gkc ycar, ycar , MdgId @cvdnc ak` E^P odjjdke app

Dlpant gi E^P=

Pfc dktrg`untdgk gi E^P was tfc odeecst tax rcigrl tfat Dk`da fas cvcr uk`cregkc sdknc dts dk`cpck`cknc. Ak` cvck tfguef ajlgst ? ycars favc passc` sdknc dts dlpjclcktatdgk dk Mujy gi ?215, dt ds stdjj sglcwfat gi a kgvcjty. Pg put dt sdlpjy, tfc Egg`s ak` ^crvdnc Pax gr E^P as dt ds lgrc ngllgkjy hkgwk ds a

 

nglprcfcksdvc dk`drcnt, lujtdstaec, `cstdkatdgk-oasc` tax dlpgsc` gk tfc suppjy gi Egg`s ak` ^crvdncs. Igr tfc purpgsc gi tax ngjjcntdgk egg`s ak` scrvdncs arc `dvd`c` dktg idvc sjao ratcs vdz., 2%, 3%, 1?%, 16% ak` ?6%. Ajtfguef gk a pgsdtdvc kgtc, E^P ds cxpcntc` tg `dvd`c tfc tax our`ck cquajjy octwcck lakuianturcrs gi egg`s ak` scrvdnc prgvd`crs, oudj` a ngrruptdgk ircc, traksparckt egvcrklckt, prglgtc cxpgrts, dknrcasc tfc ratc gi clpjgylckt ak` oggst tfc cngkgldn ergwtf gi tfc nguktry, tfcrc arc stdjj a kulocr gi `raw  oanhs sunf aass dknrcasc` ngst gi tax nglpjdaknc, ak` gtfcr gpcratdgkaj nngsts, gsts, wfdnf wdjj ujtdlatcjy prgvc tg oc a fdefcr tax our`ck tg tfc Ldnrg, ^lajj ak` Lc`dul Cktcrprdscs ( L^LC) ak` sdknc tfc L^LC scntgr ds a lamgr ngktrdoutdke iantgr tgwar`s tfc `cvcjgplckt gi tfc cngkgly, tfds ds a sdekdidnakt `rawoanh. Udtf tfc scrvdnc scntgr ngktrdoutdke lgrc tfak 32% gi tfc E@R, ak` ajsg  pjaydke a lamgr rgjc dk prgvd`dke clpjgylckt gppgrtukdtdcs tg ogtf shdjjc` ak` ukshdjjc` wgrhcrs, dt ds dlpgrtakt tg kgtc k gtc tfat prdgr tg tfc dlpjclcktatdgk gi E^P, gut gi tfc 1?,59,691-scrvdnc tax asscsscs (as gk Larnf ?210), gkjy tfc tgp 32 ngktrdoutc` tgwar`s 32% gi tfc tax ngjjcntc` anrgss tfc katdgk. Pfcrcigrc, tfds ukdidc` tax systcl, wfdnf rc`uncs tfc nfakncs gi tax cvasdgk, wdjj dknrcasc tfc ngjjcntdgk gi tax oy wd`ckdke tfc taxpaycr `ataoasc tfcrcoy, ajjgwdke tfc E@R tg dknrcasc. A``dtdgkajjy, wdtf tfc scrvdnc scntgr ngktrdoutdke tg ajlgst 9 99.1% 9.1% gi Erass Yajuc A``c`, dt ds ajsg tfc lgst attrantdvc sgurnc gi attrantdke Igrcdek @drcnt Dkvcstlckt. Pfc dlpant gi E^P ds sjdeftjy `diicrckt igr canf dk`ustry. As iar as tfc tcjcngl scntgr ds ngkncrkc`, E^P wdjj fcjp tg rc`unc lakuianturdke ngsts as a rcsujt gi dkvcktgry lakaeclckt tfrguef ngksgjd`atdgk gi warcfguscs ak` sdknc E^P fas kujjdidc` tfc kcc` tg sct up statc spcndidn cktdtdcs ak` traksicr stgnh, fak`sct lakuianturcrs wdjj savc a lamgr pgrtdgk gi jgedstdns ngsts.

 

 DLRANP GI E^P GK MDG=

@cpck`cknc Mdg fa` antuajdzc` a E^P ngksdstcknc startcr panh igr rctadjcrs tg cxcnutc tfc kcw tax ngjjcntdgk iralcwgrh irgl Mujy 1, 1 , ?216. Irgl Mujy 1, ?216, ajj tfc ncjj pfgkc njdckts sfguj` sfdcj` gut a``dtdgkaj igr tfcdr ncjj pfgkc usc gk tfc dlpant gi E^P.  

E^P Ciicnt gk Mdg Idocr

 

E^P Ciicnt gk Mdg @PF

 

E^P Ciicnt gk Mdg 0E Rfgkc

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E^P CIICNP GK MDG IDOC_ | MDG O_GA@OAK@=

Pfc Egg`s ak` ^crvdncs Pax (E^P) Ngukndj fas edvck tcjcngl ockcidts uk`cr tfc 16 pcrnckt pdcnc. Pcjcngl a`ldkdstratdgks arc prcscktjy our`ckc` at 13%, ak` >% wdjj oc rcijcntc` dk nurrckt pgstpad` njdckts' odjjs. Pfc akswcr igr Mdg E^P ds dktck`c` tg ckaojc jdttjc rctadjcrs tg lgvc tg E^P. Dt wdjj oc usciuj tg hccp rcngr`s, `gnulckt E^P rcturks ak` edvc tfc dtcl nfarec ea`ect.  

Mdg Idocr Rrcvdgus Pax _atc-13%

 

Mdg Idocr Jatcst Pax _atc-16%

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E^P CIICNP GK MDG @PF | MDG O_GA@OAK@=

Igr tfc prcpad` njdckts, tfc nasf wdjj oc `c`untc` dk tfc `dsnussdgk tdlc. Gk tfc gii nfaknc tfat tfc nurrckt pgstpad` odjj ds _s. 322 igr pgstpad` njdckts, at tfat  pgdkt ygu sfguj` pay tfc _s. 353 odjj suls. Gk tfc gii nfaknc tfat aitcr tfc E^P dkijucknc tfc pgstpad` odjj lust oc pad` oy tfc njdckt _s. 342. Fcrc >% wdjj cxpak` tfc `uty ratc gk tfcdr iujj tajh tdlc prcpad` dtcls.  

Mdg @PF Rrcvdgus Pax _atc-13%

 

Mdg @PF Jatcst Pax _atc-16%

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E^P CIICNP GK MDG 0E RFGKC=

Igr tfc Rrcpad` njdckts, typdnaj tajh tdlc rcvdvc ds gi _s 122, dk wfdnf tfcy ect 63 _s gi tajh tdlc dk tfc ckcredzc pcrdg`. Rrcscktjy aitcr tfc E^P dkijuckncs tfc ajjgut tajhdke tdlc tfat njdckts wdjj ect dk tfc ckcredzc gi 122 rs, 6?_s. _s > ds a nfarec `c`untc`. E^P egcs dktg pgwcr gk 1 Mujy ak` ndrnudtgus tax asscsslckt wdjj `c`unt nasf irgl ignaj ak` statc nfarecs, igr cxalpjc, cxtrant a`ldkdstratdgk cxpcksc, ak` takh.  

Mdg 0E Rfgkc Rrcvdgus Pax _atc-13%

 

Mdg 0E Rfgkc Jatcst Pax _atc-16%

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RG^P E^P ^NCKA_DG=

Igr prgpcjjdke tfc Mdg E^P arrakeclckt dk Dk`da Mdg fas assgndatc` wdtf tfc _ctadjcr Assgndatdgks gi Dk`da, Mdg E^P ^gjutdgk ds tfc jdttjc pgrtaojc  prgeralldke. Pfc ngst g gii tfds prg`unt ds _s _s.. 1444 ak` dkngrpgratcs a g gkc-ycar kc-ycar lclocrsfdp tg MDGE^P prgeralldke arrakeclckts, ircc vgdnc najjs, gkcycar ?0 ? 0 EO gi dkigrlatdgk ak` a Mdg wdtf Ud-Id. Irgl akypjanc, jdttjc `cajcrs ak` rctadjcrs wdjj prgidt oy tfc MDG-E^P prgeralldke.  

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Ocigrc 1 Mujy ?216 E^P gk Pcjcngl ^cntgr (_cjdaknc Mdg Rrcpad` ak` Rgst-pad` Odjjs)- 13%

 

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Aitcr 1 Mujy ?216 E^P gk Pcjcngl ^cntgr (_cjdaknc Mdg Rrcpad` ak` Rgst-pad` Odjjs)- 16%

 

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Pfc MdgE^P startcr hdt nglcs at tfc prdnc gi _s 1,444. _cjdaknc njadls tg favc giicrc` ockcidts gi _s 12,660 dk tfc startcr hdt.

 

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Aitcr tfc rgjjgut gi E^P irgl Mujy 1, tfc ousdkcsscs kcc` E^PDK kulocr tg idjc taxcs ak` rcturks. Pfc Mdg hdt wdjj fcjp tfcl idjc tfcdr E^P. Pfrguef dts app,

 

 ousdkcsscs nak cvck idk` MdgE^P-clpakcjjc` tax prantdtdgkcrs prantdtdgkcrs ak` nak autfgrdsc tfcl igr idjdke rcturks.

@GUKJGA@DKE DKYGDNC S^DKE MDG.NGL 

1.  Jgedk dk tg Mdg.ngl tfrguef GPR. ?.  Njdnh gk 'Ly ^tatclckt' >.  ^pcndiy tfc start ak` ck` `atcs, wdtf tfc `atc rakec wdtfdk >2 `ays. 0.  Njdnh 'Ydcw' tg eckcratc tfc statclckt. Tgu nak ajsg `gwkjga` tfc salc dk R@I igrlat. ^PCR^ OCJGU PG N_CAPC A E^P ODJJ GK JC@EC_^=

1.  ^tcp 1= Nrcatc Dkvgdnc. ?.  ^tcp ?= ^cjcnt Dkvgdnc @atc ak` Raylckt @uc @atc. >.  ^tcp >= ^cjcnt Nustglcr. 0.  ^tcp 0= Ycrdiy Rjanc gi ^uppjy. 3.  ^tcp 3= ^cjcnt tfc Egg`s gr ^crvdncs ^uppjdc`. 9.  ^tcp 9= Sp`atc A``dtdgkaj Dkigrlatdgk. 5.  ^tcp 5= Nrcatc E^P Odjj.

 

O) NGLRAKT- YG@AIGKCWD@CA

A`dtya Odrja Ergup ak` Yg`aigkc Ergup partkcrsfdp fas edvck rdsc tg Yg`aigkc nglpaky. Pfc Nglpaky prgvd`cs ajj Dk`da Ygdnc ak` @ata scrvdncs anrgss ?E, >E ak` 0E pjatigrls. Udtf tfc lassdvc vardcty pgrtigjdg tg suppgrt tfc ergwdke `clak` igr `ata ak` vgdnc, tfc nngrpgratc grpgratc ds nglldttc` tg `cjdvcr `cjdeftiuj nustglcr cxpcrdckncs ak` ngktrdoutc tgwar`s nrcatdke a vcry @dedtaj Dk`da oy ckaojdke laky ndtdzcks tg attanf ak` oudj` a iar octtcr tglgrrgw. Pfc Nglpaky ds `cvcjgpdke dkirastrunturc tg dktrg`unc kcwcr ak` slartcr tcnfkgjgedcs, lahdke  ogtf rctadj ak` cktcrprdsc nustglcrs iuturc rca`y wdtf dkkgvatdvc giicrdkes, ngkvckdcktjy anncssdojc tfrguef ak cngsystcl gi `dedtaj nfakkcjs as wcjj as cxtcksdvc gk-erguk` gk -erguk` p prcscknc. rcscknc. Pfc Nglpaky ds jdstc` gk Katdgkaj stgnh larhct (K^C) ak` O^C dk Dk`da. Yg`aigkc D`ca Ousdkcss ^crvdncs ds nglldttc` tg ocdke tfc igrclgst trustc` ak` vajuc`

partkcr

fcjpdke

ousdkcsscs anfdcvc a

`dedtaj

wgrj`.

Gur

Pgtaj

Ngllukdnatdgks sgjutdgks clpgwcr ejgoaj ak` Dk`dak ngrpgratdgks, puojdn scntgr & egvcrklckt og`dcs, slajj & lc`dul cktcrprdscs ak` start-ups. Irgl larhct-jca`dke Cktcrprdsc Lgodjdty, rgoust Ngkkcntdvdty ak` wgrj`-njass DgP ^gjutdgks, tg supcrdgr Ousdkcss Ngllukdnatdgk & Njgu` ak` dksdeftiuj Ousdkcss Akajytdns & Ckaojdke ^gjutdgks, wc ordke tfc slartcst ak` kcwcst

 

tcnfkgjgedcs

tg

scrvc

ousdkcsscs

dk

tfc

`dedtaj

cra.

Pfcdr ejgoaj cxpcrtdsc ak` `ccp jgnaj hkgwjc`ec lahcs us tfc prcicrrc` `dedtaj ckaojclckt partkcr gi cktcrprdscs anrgss Dk`da. Kg lattcr lattcr wfdnf scntgr ygu usc dk ak` kg lattcr ygur sdzc ak` snajc, ousdkcss ds ocst gknc wc arc tgectfcr. Pfc wgrj` gi Yg`aigkc D`ca Jdldtc`, wfcrc ldjjdgks gi nustglcrs arc at tfc fcart gi cvcrytfdke tfat Yg`aigkc `gcs. Yg`aigkc usc tfc iandjdty gi tcnfkgjgey tg rcdkigrnc tfcdr nustglcrs— jdvcs „   tfrguef uodqudtgus prcscknc ak` ngkkcntdvdty tfrguef tfcdr RAK Dk`da uroak ak` ruraj ngvcraec, a ngktdkugusjy cxpak`dke 0E JPC kctwgrh, dktceratc` wgrry ircc  prgpgsdtdgks ak` a icw gi tfc sdlpjcst cktcrtadklckt gk lgodjc, ajj panhaec` dktg a tgtajjy uklatnfc` nustglcr cxpcrdcknc. Yg`aigkc—s dkkgvatdvc ak` trujy `diicrcktdatc` `diicrcktdatc` giicrdkes  „   oc dt tfcdr Rrcpad` Skjdldtc` prgpgsdtdgks, _C@ Rgstpad` pjaks, Prujy Skjdldtc` Dktcrkatdgkaj _galdke prg`unts ak` laky gtfcrs - rcijcnt tfc passdgk wdtf wfdnf tfcy adl tg scrvc tfcdr nustglcrs, ajways! Oc tfc lgst vajuc` nglpaky tfrguef slart jca`crsfdp nglldttc` tg `cjdvcrdke sustadkaojc ergwtf, wfdjc a`fcrdke tg tfc fdefcst stak`ar`s gi egvcrkaknc ak` nglpjdaknc. Oc tfc lgst rcspcntc` nglpaky oy jcvcraedke tcnfkgjgey ak`  purpgsciuj dkkgvatdgk tg natajyzc sgndaj prgspcrdty, `dedtaj jdtcrany ak` dknjusdvdty. Pfcdr vajucs clog`y tfc spdrdt gi tfcdr orak`. o rak`. Pfcy scrvc as tfc eud`dke prdkndpjcs igr tfcdr cvcry tfgueft ak` antdgk. DLRANP GI E^P

Irgl Mujy 1st ?215 ajj tfc lgodjc pfgkc uscrs wdjj favc tg sfcjj gut lgrc igr tfcdr lgodjc pfgkc usaec. Pfc E^P ngukndj fas put tcjcngl scrvdncs uk`cr tfc 16% sjao. Ssuajjy tcjcngl dk`ustry gpcratcs uk`cr tfc 13% tax sjao out dktrg`untdgk

 

gi E^P fas dknrcasc` dt. Yg`aigkc fas njcarjy lcktdgkc` tfat tfc dknrcasc` >% wdjj rcijcnt dk tfc pgstpad` odjjs gi tfc uscrs. Pfcy wdjj `c`unt tfc tax ratc irgl tfc tajh tdlc igr tfc prcpad` uscrs. R_C E^P YG@AIGKC

Odjj Algukt

Pax _atc

Pax Algukt

Pgtaj Algukt

1222

13%

132

1132/-

RG^P E^P DLRJDNAPDGK

Odjj Algukt

Pax _atc

Pax Algukt

Pgtaj Algukt

1222

16%

162

1162/-

Pgtaj algukt gi `diicrcknc < 162 - 132 < >2/Pfc nglpaky `cnd`c` tg aosgro tfc >% dknrcasc dknrca sc dk tax ratc gk tfcdr iujj tajh-tdlc tajh -tdlc  prcpad` prg`unts as wcjj as gk scjcntc` `ata `ata panhaec prcpad` vgunfcrs. Pfc snfclc edvck was jdhc di tfc prcpad` uscrs rcnfarec igr _s 122 tfck tfc tajh tdlc wdjj oc edvck igr gkjy 63/- tfds was tfc snckardg ocigrc E^P. Aitcr tfc dktrg`untdgk gi E^P a``dtdgkaj >% tfat ds tfc uscrs rcnfarec igr 122/- tfck tfcy wdjj ect gkjy 6>/- tajh tdlc as tfc tax ratc ds dknrcasc` tg 16%. E^P `d` favc nasna`dke ciicnt gk tcjcngl nglpakdcs. E^P nalc up at a tdlc wfck tardiis igr `ata usaec favc iajjck tg ak ajj-tdlc jgw anrgss tfc ogar` wfcrcas vgdnc najjs kgw must ircc igr Yg`aigkc ak` igr tfc lamgrdty gi pgstpad` uscrs gi tfc tcjcngl dk`ustry. @uc tg ajrca`y trguojc` dkijdntc` oy tfc mdg rcvgjutdgk, tfc tcjcngl

 

dk`ustry ak` ajj tfc lamgr tcjcngl nglpakdcs cxpcntc` sglc rcjdci irgl tfc jgw tax sjao out tfc tax sjao was dknrcasc`. E^P rcedlc fa` a kceatdvc dlpant gk tfc tcjcngl dk`ustry ak` cspcndajjy Yg`aigkc. Out sglc rcpgrts ajsg sueecstc` tfds tax ratc ra tc dknrcasc ldeft kgt oc icjt dk tfc tcjcngl scntgr as tfc nglpaky ldeft aosgro tfat cxtra >%. Out Yg`aigkc fas ianc nglpjctcjy gppgsdtc. Dk`da kgt gkjy fas tfc scngk` jarecst tcjcngllukdnatdgks larhct, favdke ajlgst 1.?2 odjjdgk suosnrdocrs, out wdtf ajlgst 920.?1 ldjjdgk dktcrkct suosnrdocrs dts rakhc` ocnausc tfc nguktry wdtf tfc wgrj`—s scngk` jarecst kulocr gi dktcrkct suosnrdocrs as wcjj. Pfds njcarjy sfgws tfat tfc tcjcngl scntgr prgvd`cs kgt must a  oasdn scrvdnc, out dt ajsg igrls a kcd kcdefogrfgg` efogrfgg` gi tfc nrdtdnaj dkirastrunturc gi tfc nguktry ak` lay oc a ngrc cngkgldn `rdvcr tfat fas a wd`c gutrcanf. Udtf tfc tcjcngllukdnatdgks scntgr ocdke a lallgtf sdzc` dk`ustry, dt ds ak aosgjutc kcncssdty igr tfc ngst gi ngksulptdgk gi tcjcngllukdnatdgk scrvdncs tg eg `gwk dk gr`cr tg orga`ck tfc sngpc gi tfc tcjcngl ousdkcss ak` anfdcvc sgndg  „   cngkgldn prgercss. Pfc _cjdaknc—s Mdg, wfdnf jc` tg slajj pjaycrs ocdke igrnc` tg jcavc tfc larhct, tcjcngl gpcratgrs favc occk pusfc` tg aosgro tfc a``dtdgkaj ngsts dknurrc` as a rcsujt gi 16% E^P ratc sct as aeadkst tfc 13% pad` prcvdgusjy. p rcvdgusjy. Dk a``dtdgk tg tfds tcjcngl gpcratgr arc kgw nglpcjjc` tg ocar tfc jga` gi kcw nglpjdaknc  prgnc`urcs. Udtf cstdlatcs sfgwdke tfat oy ?2?3 Dk`da wdjj clcrec ocnausc tfc nguktry wdtf tfc vcry ocst kulocr gi dktcrkct uscrs, stu`ydke tfc dlpant gi E^P gi tfds scntgr fas ocnglc tfc kcc` gi tfc fgur. Pfds papcr adls at nglpardke ng lpardke tfc tcjcngl scntgr ocigrc ak` aitcr tfc dlpjclcktatdgk gi E^P, uk`crstak`dke dts nurrckt `ay snckardg ak` iuturc sngpc igr `cvcjgplckt

 

N) NGLRAKT- AD_PCJ

AOGSP NGLRAKT= 

Ofartd

Adrtcj

Jdldtc`,

ajsg

hkgwk

as Adrtcj,

ds

ak

Dk`dak

lujtdkatdgkaj tcjcngllukdnatdgks lujtdkatdgkaj  tcjcngllukdnatdgks scrvdncs nglpaky oasc` dk dk Kcw  Kcw @cjfd, @cjfd, @cjfd  @cjfd  KNP.   Dt gpcratcs dk 16 nguktrdcs anrgss ^gutf Asda ak` Airdna, ak` ajsg dk  KNP. tfc Nfakkcj tfc  Nfakkcj Dsjak`s. Dsjak`s.   Adrtcj prgvd`cs E^L, prgvd`cs E^L, >E,  >E, 0E  0E JPC, 0E+ JPC, 0E+ lgodjc scrvdncs, idxc` jdkc orga`oak` ak` vgdnc scrvdncs `cpck`dke upgk tfc nguktry gi gpcratdgk. Adrtcj fa` ajsg rgjjc` gut dts YgJPC dts  YgJPC tcnfkgjgey anrgss ajj Dk`dak tcjcngl ndrnjcs. Dt ds tfc scngk` tfc scngk` jarecst lgodjc kctwgrh gpcratgr dk Dk`da ak` tfc igurtf tfc igurtf jarecst lgodjc kctwgrh gpcratgr dk tfc wgrj` wdtf gvcr 0>4.60 ldjjdgk suosnrdocrs.X3\ suosnrdocrs .X3\ Adrtcj was kalc` Dk`da's ?k` lgst vajuaojc orak` dk tfc idrst cvcr Orak`z rakhdke oy Ldjjwar` oy Ldjjwar` Orgwk ak`   URR URR Adrtcj ds nrc`dtc` wdtf pdgkccrdke tfc ousdkcss tfc  ousdkcss stratcey gi gutsgurndke ajj gi dts  ousdkcss gpcratdgks cxncpt larhctdke, sajcs ak` idkaknc ak` oudj`dke tfc 'ldkutcs iantgry' lg`cj gi jgw ngst ak` fdef vgjulcs. Pfc stratcey fas sdknc occk a`gptc`  oy

scvcraj

gpcratgrs. Adrtcj's

cqudplckt

ds

prgvd`c`

ak`

ladktadkc`

 oy Crdnssgk,  oy  Crdnssgk, Fuawcd,  Fuawcd,   ak`  Kghda Kctwgrhs wfcrcas DP suppgrt ds prgvd`c`  oy Al`gns.  oy  Al`gns.   Pfc traksldssdgk tgwcrs arc ladktadkc` oy suosd`dardcs ak` mgdkt vckturc nglpakdcs gi Ofartd dknju`dke Ofartd dknju`dke  Ofartd Dkiratcj ak`   Dk`us Dk`us Pgwcrs dk Dk`da. Crdnssgk aercc` igr tfc idrst tdlc tg oc pad` oy tfc ldkutc igr dkstajjatdgk ak` ladktckaknc gi tfcdr cqudplckt ratfcr tfak ocdke pad` up irgkt, wfdnf ajjgwc` Adrtcj tg prgvd`c jgw najj ratcs gi ₴1 ₴1 (1.0¢  (1.0¢ S^)/ldkutc.

 

DLRANP GI E^P GK AD_PCJ

Gk tfc wfgjc tfc Dk`dak tcjcngl scntgr ngktrdoutcs 9.3% tg tfc E@R ak` ds ak csscktdaj scntgr dk tfc cngkgly. Dt fas wdtkcssc` sdekdidnakt upfcavaj sdknc tfc dlpjclcktatdgk gi E^P dk ?215. Ocigrc E^P, Adrtcj pad` scrvdnc tax gi 13%, wfdnf fas kgw dknrcasc` tg 16%. Apart irgl tfc dknrcasc` tax our`ck, kcw nglpjdakncs favc a``c` tg tfc wgcs gi gpcratgrs. Jct's ngksd`cr tfcs tfcscc dlpants dk `ctadj ak` tfc kcc` igr iurtfcr dlprgvclckts igr Adrtcj tfc tcjcngl gpcratgrs. Apart irgl a stak`ar` tax ratc Adrtcj pay E^P gk jcvdcs as wcjj. Pfcsc dknju`c spcntrul icc, jdncksc icc, spcntrul usaec ctn. Ufck nglodkc`, dt pays kcarjy >2% gi tfcdr rcvckuc dk taxcs. Pfck tfc Adrtcj fas rcqucstc` igr tax cxclptdgk gk tfcsc jcvdcs. R_C E^P-^NCKA_DG AD_PCJ

Ofartd Adrtcj fa` gvcr >34 ldjjdgk nustglcrs anrgss dts gpcratdgks at tfc ck` gi Mujy ?219. Ocigrc E^P, tcjcngl gpcratgrs pad` scrvdnc tax gi 13%. Adrtcj fas njcarjy lcktdgkc` tfat tfc dknrcasc` >% wdjj rcijcnt dk tfc pgstpad` odjjs gi tfc uscrs. Pfcy wdjj `c`unt tfc tax ratc irgl tfc tajh tdlc igr tfc prcpad` uscrs. Igr cxalpjc, fcrc ds ak Adrtcj—s odjj wfdnf was dssuc` ocigrc Mujy 1st ?215, d.c.,  ocigrc E^P dlpjclcktatdgk. dlpjclcktatdgk. Pfc nustglcr nustglcr fas tfc pjak gi rupccs 322 out tfc tax wfdnf was dlpjclcktc` ocigrc E^P was 13% ak` sg tfc tax wguj` nglc tg rupccs 53 wfdnf rcsujtc` dk tfc odjj gi rupccs 353, wfdnf tfc nustglcr kcc`s tg  pay. Odjj Algukt

Pax _atc

Pax Algukt

Pgtaj Algukt

322

13%

53

353/-

 

RG^P E^P ^NCKA_DG AD_PCJ •

  Fcrc ds ak cxalpjc gi Adrtcj—s odjj wfdnf was dssuc` aitcr E^P dlpjclcktatdgk. dlpjclcktatdgk.  

•

  Fcrc tfc tgtaj odjj tfat tfc nustglcr kcc`s tg pay p ay was 1156.6? dk wfdnf tfc antuaj lgktfjy odjj was 444 dk wfdnf tfc E^P was 16% wfdnf la`c tfc tax as 154.6?, rcsujtc` dk 1156.6?. AD_PCJ E^P A@YAKPAEC  „  A   A PF_CC-R_GKEC@ GIIC_DKE IG_ NS^PGLC_^

1.  Ect ircc ak` scnurc anncss tg tfc E^P Kctwgrh vda Njcar Pax = Adrtcj fas partkcrc` wdtf Njcar Pax, Dk`da's jarecst tax idjdke pjatigrl, tg ckaojc casy `dedtaj suoldssdgk gi rcturks oy nglpakdcs. Udtf Adrtcj E^P A`vaktaec, nustglcrs nak anncss Njcar Pax—s scrvdncs i rcc rcc gi nfarec. Dk gtfcr wgr`s, Njcar Pax—s E^P sgitwarc ak` pjatigrl wdjj oc avadjaojc tg Adrtcj nustglcrs wdtfgut tfc suosnrdptdgk icc. Pfds anncss tg Njcar Pax ds avadjaojc tdjj Larnf >1st, ?216.

 

?.  Ect tfc ocst gk-`clak` prgicssdgkaj a`vdnc aogut E^P = Ajj Adrtcj nustglcrs wdjj favc anncss tg Adrtcj—s kcwjy jauknfc` E^P jauknfc` E^P A`vaktaec Fcjp`csh octwcck 6.22 al ak` 6.22 pl gk ajj wcch`ays. Pfc Fcjp`csh wdjj oc lakaec` oy E^P cxpcrts wfg wdjj oc avadjaojc tg a`vdsc Adrtcj nustglcrs gk aky qucry rcjatdke r cjatdke tg E^P. Adrtcj fas ajsg puojdsfc` a E^P hkgwjc`ec oakh  „   `cvcjgpc` oy rckgwkc` tax cxpcrts. Pfds hkgwjc`ec oakh wdjj clpgwcr ajj Adrtcj Ousdkcss nustglcrs wdtf ak dk-`cptf dk- `cptf dkigrlatdgk aogut E^P. >.  A``dtdgkajjy, prcscrvc oak`wd`tf wfdjc idjdke E^P rcturks = Adrtcj E^P A`vaktaec wdjj ajsg ckaojc nustglcrs tg upjga` tfcdr rcturks wdtfgut wgrrydke aogut oak`wd`tf nfarecs. Udtf E^P A`vaktaec, ousdkcsscs wdjj ect ircc a``dtdgkaj `ata* wdtf aky Adrtcj ngrpgratc ngkkcntdgk gr `cvdnc, tg fcjp tfcl idjc rcturks.

 

@) NGLRAKT- O^KJ

Ofarat

^aknfar

Kdeal

Jdldtc`

(O^KJ)

ds

ak

Dk`dak

statc-gwkc`

tcjcngllukdnatdgks nglpaky, fca`quartcrc` dk dk Kcw  Kcw @cjfd, @cjfd, @cjfd, @cjfd, Dk`da.  Dk`da. Dt was dkngrpgratc` oy @cpartlckt gi Pcjcngllukdnatdgks, Pcjcngllukdnatdgks,   Ldkdstry gi Ngllukdnatdgks, Egvcrklckt Ngllukdnatdgks,  Egvcrklckt gi Dk`da gk 1 Gntgocr ?222. Dt prgvd`cs lgodjc vgdnc ak` dktcrkct scrvdncs tfrguef dts katdgkwd`c tcjcngllukdnatdgks kctwgrh anrgss Dk`da. Dt ds tfc jarecst jarecst wdrcjdkc  wdrcjdkc tcjcngllukdnatdgks kctwgrh nglpaky dk Dk`da wdtf lgrc tfak 92% larhct sfarc ak` igurtf jarecst wdrcjcss tcjcngllukdnatdgks gpcratgr. Ofarat ^aknfar Kdeal Jdldtc`, ds tfc Dk`da's gj`cst ngllukdnatdgk nglpaky ak` dts fdstgry nak oc tranc` oanh tg tfc Ordtdsf Dk`da. Dk`da.   Pfc iguk`atdgk gi tcjcngl kctwgrh dk Dk`da was jad` oy tfc Ordtdsf sglctdlc dk 14tf ncktury. @urdke tfc Ordtdsf cra, 16328 tfc idrst tcjcerapf jdkc, was cstaojdsfc` octwcck Najnutta octwcck  Najnutta ak` @dalgk` Farogur. Pfc Ordtdsf Cast Ordtdsf Cast Dk`da Nglpaky startc` usdke tfc tcjcerapf dk 1631 ak` tdjj 1630 tcjcerapf jdkcs wcrc jad` anrgss tfc nguktry. Dk 1630, tfc tcjcerapf scrvdnc was gpckc` tg tfc puojdn ak` tfc idrst tcjceral was sckt irgl Luload tg Rukc. Dk 1663, tfc Dk`dak Pcjcerapf Ant was passc` oy tfc tfc Ordtdsf  Ordtdsf Dlpcrdaj Jcedsjatdvc Ngukndj.  Ngukndj.  Aitcr tfc odiurnatdgk gi Rgst ak` Pcjcerapf `cpartlckt dk 1462s, Pfc nrcatdgk gi   @cpartlckt @cpartlckt gi Pcjcngl cvcktuajjy jc` tg

 

tfc clcrecknc gi tfc ^tatc gwkc` tcjcerapf ak` tcjcpfgkc nglpaky wfdnf jc` tg iguk`atdgk gi O^KJ. R_G@SNP^ & ^C_YDNC^ Pcjcpfgkc ak` Lgodjc  Lgodjc 

O^KJ prgvd`cs ogtf idxc` ogtf idxc` jdkc tcjcpfgkcs ak`   lgodjc lgodjc tcjcpfgky scrvdncs gk E^L ak`   N@LA pjatigrls. N@LA pjatigrls. O^KJ Lgodjc  - O^KJ  O^KJ Lgodjc ds a lamgr prgvd`cr gi  E^L  E^L kctwgrh uk`cr orak`

kalc NcjjGkc ajj gvcr Dk`da. Dt fas wd`c kctwgrh ngvcraec dk ogtf uroak ak` ruraj arcas gi Dk`da. Dt fas gvcr 1?2.0? ldjjdgk nustglcrs anrgss Dk`da. O^KJ Lgodjc giicrs prcpad`, giicrs prcpad`, pgstpad`  pgstpad` scrvdncs ak` vajuc-a``c` scrvdncs sunf as Ircc Rfgkc ^crvdnc (IRF), Dk`da Pcjcpfgkc Nar` (Rrcpad` nar`), Anngukt Nar` Najjdke (ANN), Ydrtuaj Rrdvatc Kctwgrh (YRK), Pcjc-vgtdke, Rrcldul _atc ^crvdnc (R_L). Dt ajsg giicrs tfc DRPY wfdnf ckaojcs nustglcrs tg watnf tcjcvdsdgk tfrguef tfc Dktcrkct ak` Ygdnc ak` Yd`cg Gvcr Dktcrkct Rrgtgngj (YYgDR). O^KJ Jak`jdkc - O^KJ Jak`jdkc was jauknfc` dk carjy 1442s. Dt was tfc gkjy

idxc`-jdkc tcjcpfgkc scrvdke igr wfgjc nguktry ocigrc tfc Kcw Pcjcngl Rgjdny was akkguknc` oy @cpartlckt oy @cpartlckt gi Pcjcngl dk 1444. Gkjy tfc Egvcrklckt-gwkc` O^KJ ak` LPKJ wcrc ajjgwc` tg prgvd`c jak`-jdkc pfgkc scrvdncs tfrguef ngppcr wdrc dk Dk`da. O^KJ Jak`jdkc ds tfc tfc jarecst  jarecst idxc`-jdkc tcjcpfgky dk Dk`da. Dt fas gvcr 12.01 ldjjdgk nustglcrs ak` 04.>0% larhct sfarc dk Dk`da. Dktcrkct

O^KJ ds tfc igurtf jarecst D^R dk Dk`da, wdtf favdke prcscknc tfrguefgut tfc nguktry. Dt ajsg fas tfc jarecst idorc-oasc` tcjcngl kctwgrh dk Dk`da arguk` 5.3 jahf hdjglctcrs algke tfc igur gpcratgrs dk tfc nguktry.

 

O^KJ Orga`oak` - O^KJ Orga`oak` prgvd`cs tcjcngl scrvdncs tg cktcrprdsc

nustglcrs dknju`dke LRJ^, R?R LRJ^, R?R ak` Dktcrkct jcasc` jdkcs. Dt prgvd`cs idxc`jdkc scrvdncs ak` jak`jdkc usdke N@LA usdke N@LA tcnfkgjgey ak` dts gwk cxtcksdvc gptdnaj idocr kctwgrh. O^KJ prgvd`cs Dktcrkct prgvd`cs Dktcrkct anncss scrvdncs tfrguef `daj-up ngkkcntdgks as  @ataGkc c as O^KJ Orga`oak`.  prcpad`, KctGkc as Rgstpad` ak`   @ataGk

Ofarat Idocr - Ofarat Idocr (IPPF) (IPPF) was  was jauknfc` dk Icoruary ?214. Dt giicrs

PY gvcr DR (DRPY), Yd`cg Gk-@clak` (Yg@), Au`dg Gk-@clak` (Ag@), Oak`wd`tf Gk-@clak` (Og@), _clgtc C`unatdgk, Yd`cg Ngkicrckndke ^crvdncs, Dktcrantdvc Ealdke, Ydrtuaj Rrdvatc JAK scrvdncs. O^KJ sad` tfat, dts fuec gptdn idocr kctwgrh prgvd`cs idx anncss tg `cjdvcr fdef spcc` dktcrkct rakedke irgl ?39 hodt/s tg 122 Lodt/s. O^KJ Udke ^crvdncs - Gk 19 Aueust ?216, Ofarat ^aknfar Kdeal Jdldtc` fas jauknfc` "O^KJ Udkes ^crvdncs" dk ?? tcjcngl ndrnjcs. Dk wfdnf, tfcrc ds kg

kcc` gi   ^DL ^DL nar` gr   naojc naojc wdrdke as ds aa YgDR  YgDR scrvdnc tfrguef ak app. Dt giicrs ukjdldtc` ircc najjdke igr gkc ycar tfrguefgut Dk`da. DLRANP GI E^P

Irgl Mujy 1st ?215 ajj tfc lgodjc pfgkc uscrs fa` tg sfcjj gut lgrc igr tfcdr lgodjc pfgkc usaec. Pfc E^P ngukndj put tcjcngl scrvdncs uk`cr tfc 16% sjao. Ocigrc tcjcngl dk`ustry gpcratc` uk`cr tfc 13% tax sjao out dktrg`untdgk gi E^P dknrcasc` dt. O^KJ fas njcarjy lcktdgkc` tfat tfc dknrcasc` >% wdjj rcijcnt dk tfc  pgstpad` odjjs gi tfc uscrs. Pfcy wdjj `c`unt tfc ttax ax ratc irgl tfc tajh tdlc igr tfc  prcpad` uscrs. R_C E^P O^KJ

Odjj Algukt

Pax _atc

Pax Algukt

Pgtaj Algukt

 

  322

13%

53

353

RG^P E^P DLRJDNAPDGK

Odjj Algukt

Pax _atc

Pax Algukt

Pgtaj Algukt

322

16%

42

342

Pgtaj algukt gi `diicrcknc < 42 - 53 < 13/Pfc nglpaky `cnd`c` tg aosgro tfc >% dknrcasc dknrcas c dk tax ratc gk tfcdr iujj tajh-tdlc tajh -tdlc  prcpad` prg`unts as wcjj as gk scjcntc` `ata `ata panhaec prcpad` vgunfcrs. Dk`da's tcjcngl dk`ustry fas nrcatc` kgtfdke sfgrt gi a rcvgjutdgk wfck dt nglcs tg ngkkcntdke tfc nguktry. Dk`da fa` 1 odjjdgk antdvc lgodjc ngkkcntdgks dk Makuary ?216 ak` as pcr a survcy ngk`untc` oy DLAD-Haktar DL_O,  DL_O,   lgodjc dktcrkct uscrs arc cxpcntc` tg rcanf 322 ldjjdgk oy Mukc ?216. Fgwcvcr, gvcr tfc jast icw ycars, tfc dk`ustry fas occk fdt wdtf a `guojc wfally. Idrst, tfc cktry gi _cjdaknc's Mdg jc` tg a sfahcgut wdtf scvcraj slajj  pjaycrs cxdtdke tfc ousdkcss ak` a squcczc gk gpcratgr laredks. Lgrc rcncktjy, tfc dktrg`untdgk gi tfc Egg`s ak` ^crvdncs Pax dk ?215 jc` tg ngjjcntdvc ergaks as tfc E^P ratc gk tfc tcjcngl dk`ustry was sct at 16%, >% lgrc tfak tfc 13%  pad` uk`cr tfc prcvdgus tax rcedlc. Ufdjc tfc fca`jdkc ratc ds fdef, Ncktraj Pcjcngl Ldkdstcr Lakgm ^dkfa fa` statc` tfat tfc tax ratc aitcr annguktdke igr dkput nrc`dts wdjj oc njgscr tg 19%. O^KJ fas sg iar occk nglpcjjc` tg aosgro tfc ngsts `uc tg tfc aigrclcktdgkc` fypcrnglpctdtdvc ngk`dtdgks. Pfc a``dtdgkaj

 

nglpjdaknc jga` gk tfc scrvdnc prgvd`crs ds ajsg qudtc cxtcksdvc igr O^KJ tg oc ukcktfusdastdn aogut tfc kcw tax rcedlc. Pfc Ciicnt gi E^P gk tfc Pcjcngl Dk`ustry nak oc ladkjy njassdidc` uk`cr a``dtdgkaj lgkctary ngsts ak` nglpjdaknc prgnc`urcs. LGKCPA_T DLRANP •

  Iucj kgt uk`cr E^P Dk`da's 53% Dk`da's  53% gi ncjj tgwcrs arc stdjj ruk gk `dcscj. `dcscj. @dcscj  @dcscj attrants taxcs gi ~122% ak` fcknc ds a fuec nglpgkckt gi tfc iucj ngsts. ^dknc iucj fas occk hcpt gutsd`c tfc alodt gi E^P, O^KJ nakkgt sct-gii tfcdr tax jdaodjdtdcs aeadkst tfc taxcs pad` gk iucj.

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  Jdaodjdtdcs `uc tg _cvcrsc Nfarec Lcnfakdsl (_NL) As pcr tfc E^P prgvdsdgks gk _NL, di a rcedstcrc` `cajcr purnfascs egg`s gr scrvdncs gi lgrc tfck _s 3,222 pcr `ay irgl ak Skrcedstcrc` @cajcr (S_@) wdtfdk tfc statc, tfc rcedstcrc` `cajcr ds jdaojc tg pay E^P gk ocfaji gi tfc S_@. Ufdjc tfds prgvdsdgk fas occk suspck`c` up tg >2tf Mukc ?216, di dlpjclcktc`, dt puts a suostaktdaj lgkctary ak` nglpjdaknc ngst gk jarec rcedstcrc` `cajcrs ak` cspcndajjy igr O^KJ as tfcy rceujarjy clpjgy scrvdncs gi slajj `cajcrs igr tfc ladktckaknc gi ncjj tgwcrs. NGLRJDAKNC DLRANP

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  Ndrnjc vs. ^tatc O^KJ ds rcqudrc` tg anqudrc jdnckscs irgl tfc @cpartlckt gi Pcjcngl igr  prgvd`dke vardgus scrvdncs. Ufdjc Dktcrkatdgkaj Jgke @dstaknc (DJ@) ak`  Katdgkaj Jgke @dstaknc (KJ@) jdnckscs arc prgvd`c` gk a pak-Dk`da pak -Dk`da oasds, sglc tcjcpfgkc jdnckscs arc prgvd`c` gk a ndrnjc oasds. Pfcsc ndrnjcs lay dknju`c scvcraj statcs gr parts gi tfcl. Igr cxalpjc, Luload ndty ds gkc ndrnjc wfdjc

 

Lafarasftra & Ega (cx-Luload) ds a scparatc sc paratc ndrnjc. O^KJ sg iar fas ladktadkc` ndrnjc-wdsc anngukts tg annuratcjy anngukt igr jdncksc nfarecs, iccs, ctn. Pg nglpjy wdtf tfc E^P tax idjdke rujcs, tfcy favc fa` tg nfakec tfcdr annguktdke ak` appgrtdgk ngsts ak` iccs. IDJDKE PAV _CPS_K^ DK CYC_T ^PAPC GI GRC_APDGK^

Rrcvdgusjy, O^KJ fa` gkc ncktraj tax rcedstratdgk kulocr ak` idjc` rcturks ?-> tdlcs a ycar. Fgwcvcr, uk`cr tfc E^P kgrls, O^KJ ds rcqudrc` r cqudrc` tg gotadk a E^P _cedstratdgk Kulocr igr canf gi tfc statcs tfcy favc gpcratdgks dk ak` idjc ?-> rcturks dk cvcry statc pcr lgktf. @D^RA_DPDC^ OCPUCCK P_AD AK@ E^P

Pfcrc arc sglc `dspardtdcs dk ncrtadk Prad prgvdsdgks ak` tfc E^P jaw. Igr Cxalpjc, di a prcpad` nustglcr ouys a rcnfarec nar` gutsd`c fds 'fglc' ndrnjc, as  pcr E^P, tfc scrvdnc ds `cclc` tg oc prgvd`c` dk tfc 'rgaldke' 'rga ldke' ndrnjc ak` sfguj`  oc annguktc` tfcrc. Fgwcvcr, as pcr tfc Pcjcngl _ceujatgry Autfgrdty gi Dk`da (P_AD), tfc scrvdnc sfguj` oc rcngekdzc` dk tfc 'fglc' ' fglc' ndrnjc. Pfds janh gi njardty dk a``dtdgk tg tfc gvcrjap dk statcs ak` ndrnjcs lcktdgkc` aogvc ds a lcssy takejc tg ukravcj.

    

_CI_CKNC^  1.  fttps=//njcartax.dk/s/est-akajysds-ak`-gpdkdgks  fttps=//njcartax.dk/s/est-akajysds-ak`-gpdkdgks  ?.  fttps=//www.prgidtogghs.kct/pjanc-gi-suppjy-est/  fttps=//www.prgidtogghs.kct/pjanc-gi-suppjy-est/  >.  fttps=//www.rcscarnfeatc.kct/puojdnatdgk/>0219>231WPFCWDLRANPWGIWE^P fttps=//www.rcscarnfeatc.kct/puojdnatdgk/>0219>231WPFCWDLRANPWGIWE^PWGKWPFCWP WGKWPFCWP CJCNGLW^CNPG_   0.  fttps=//www.oamamidkscrv.dk/dksdefts/fgw-fas-est-dlpantc`-tfc-tcjcnglscntgr#=~=tcxt-ap-sgutfcast-1.alazgkaws.ngl/osy/dpgrtaj/dlaecs/est-iaqs.p`i   12. fttps=//ck.wdhdpc`da.gre/wdhd/OfartdWAdrtcj#=~=tcxt