Question and Answer Tax

DY CHANDOEUN 088 895 2006

( ) 1>etIrdmanmeFa)ayGVIxHedIm,IeFVIhirBab,TannPaBfvika?

cM>manmeFa)ayCaeRcInedIm,Ipl;hirBab,TannPaBfvika. RbeTsmYyGacxIR)ak;BIbreTs kmIBIbreTsbkGac

Gnuvtn_ykviFankarmYycMnYndUcxageRkam

- begIncMnUlBn RbeTsmYyGacbegIncMnUlBnedaybegInGRtaBn bdak;ecjnUvbNaRbePTBnfI nigBRgwg

smtPaBRbmUlBn. cMNUlBnEdlekIteLIgGacCYykat;bny blubbM)at;nPaBfvika nigBRgIkmUldanykBn.

- xIBIsaFarNCnedayrYmman RKYsar saCIvkm RkumhunFanar:ab;rg nigsabnhirBavtdTeTot. enAeBlEdl rdaPi)alecjpSaymUlbRt EdlmYyEpknmUlbRtTaMgenaHRtUvkan;kab;edaysaFarNCnTUeTA. ehtuenHsaFa-

rNCnTUeTA[rdaPi)alxIR)ak; edaykareprmUlniFisnSMeTArdaPi)al.

-xIR)ak;BIFnaKarkNal nigFnaKarBaNiC EpkdFMnmUlbRtrdaPi)alEdlenAkgenaHrYmmanbNrtnaKar RtUv

)ankan;kab;edayFnaKarkNal nigFnaKarBaNiC. CakarBitmUlbRtrdaPi)albegIt)anCasmasPaBdFMnRTB

skmrbs;FnaKarkNal nigFnaKarBaNiC rdaPi)alnwgmanmeFa)ayCaeRcIneTotedIm,IxIR)ak;BIFnaKar.

- e)aHBum Bnman\TiBldl;plitplkgRsuksrubdUcCa

- b:HBal;mkelIkareRbIR)as; BnelIcMNUlbuKl BnelITMnijeRbIR)as;

- b:HBal;mkelIkarvinieyaK BnelIR)ak;cMeNj BnelITMnijEdlb:HBal;elIbrimaNTMnij EdlRtUvlk;.

- b:HBal;karcMNayrdaPi)al Gac[rdaPi)alcayEfm

- b:HBal;karnaMecjsuT karbg;Bn KynaMecj-naMcUl.

3>etIrdeFVIdUcemcedIm,IBRgwgkarRKb;RKgeKalneya)aysareBIBn?

cM karBRgwgkarRKb;RKgsareBIBn[)ansuRkwt KWsMedAelIkarEklmRbBn Bn darEdlrYmbBalTaMgBn kgRbeTsTaMg

BnGakrnBaNiCkmGnrCati karEklmrd)al Bndar nigkarRbmUlBnkarbegInRbsiTPaBnRbBnrtnaKar nig

BRgwgvinysareBIBn. CamYyKaenHrdpl;karykcitTukdak;eTAelIkarEklmkicGaTiPavUbnIykmsaFarNkarbegIn

RbsiTPaBkgkarRKb;RKg vinieyaKpal;BIbreTs nigkgkarRKb;RKgRbBn elIk TwkcitsMrab;karvinieyaK nigkar

BRgwgRbBnFnaKar nighirBavt.

kickarenHrYmbBalTaMgkarGnuvty:agm:t;ct;nUvc,ab;sIBIsareBIBn karRbqaMgnwgGMeBIBukrlYy nigkareKcevsBn

karlubbM)at;karelIkElgBn EdlminmankMNt;enAkgc,ab;EdlminmankMNt;enAkgc,ab; karRKb;RKgdRtwmRtUvnUv


RTBsm,ti nigFanakarRKb;RKg nigkareFVI GaCIvkmRbkbedaycIrPaBelIFnFanFmCati. ral;RbtibtikarfvikaTaMg

EpkcMNUl nigcMNay RtUvEteFVIeLIg[RsbeTAnwgviFan nignItiviFICapvkar. cMeBaHcMNayRtUvcay[cMmuxsBaaGaTi

PaBnkarGPivD. dac;xatminRtUvcay[elIsBIFnFanEdlrk)anedIm,IeCosvagkareFVIhirBab,TannPaBfvika

tamrykarykluyBIFnaKarCati.

4> etIeKalneya)ayBnmanmaneKalbMNgGVIxH?

cM> kgRbeTskMBugGPivDn_kdUcCaRbeTsdTeTot eKalbMNgBnkedIm,IRbmUlfvikasRmab;RTRTg;sabnrd RTRTg;

karGPivDesdkic nigkarpl;esvasaFarNcMeBaHsgmeKalbMNgepSgeTot KWCMrujkarEbgEckeLIgvijnUvral;

cMNUl nigkMENtRmUvGsuRkwtPaBTIpSar. edIm,IseRmceKalbMNgTaMgenH eTaHCakarykBnkgkRmitNakeday

skmPaBenHEtgEtmanbriyaTan EdlrYmmancMNaypal;elIkickarrd)alRbmUlBn nigcMNayedayRbeyal

CamYynwgkarEbgEckxusnRbPBFnFan RBmTaMgplvi)akBIkarEbgEckcMNUl nig\TiBlnkarykBneTAelIdM-

eNIrkarGPivDn_esdkic.

5> dUcemcEdlehAfaBn?

cM> BnCaviPaKTanmanlkNkatBVkiccab;bgMRsbtamc,ab;kMNt;EdlGkCab;Bn TaMgrUbvnbuKl nignItibuKl

RtUvbg;CUnrd. karykBnCameFa)ayCak;EsgmYyEdlrdeRbIR)as;sRmab;begInR)ak;cMNUl nigbMeBjkarcMNay

rbs;rdeTAelITMnij nigesvaEdlRbCaCnPaKeRcInRtUvkar. TMnijsaFarNdUcCa karkarBarCati nigkmviFIFana

r:ab;rgsgmGacRtUv)anpl;CUnsgmCativijtamrykarykBnedaycab;bgMb:ueNaH. BitNas;RbsinebIrdGnuBaat[

RbCaCnGkCab;Bn bg;BnCUnrdedaysRKcitenaHnwgmanGkCab;BnmYycMnYntUcb:ueNaH bBMumanGkCab;BnNa

mak;bg;BnCUnrdeLIy. dUecHrdnwgTTYlcMNUltictYcsRmab;EbgEckCUnsgmCativij nigRbCaCnvijtamryTMnij

nigesvasaFarNrbs;rd.

kb:uEnebIsinmanBncab;bgMedaysmehtupl rdGacmanhirBavtsRmab;pg;pg;esckIRtUvkarrbs;RbCaCn ehIy

begIt)annUvTMenaryl;dwgGMBIkatBVkicbg;Bnrbs;RbCaCnpgEdr.CamYyenHrdRtUvkarhirBavt edIm,IRTRTg;sabn

rbs;xn. tamrycMNUlBnsabnrbs;rdGac dMeNIrkar)ankgkarbMeBjParkic nigkardwknaMedIm,Ipl;TMnij nig

esvasaFarN.

6> etIrdmanRbPBcMNUlBINaxH?

cM>rdmanRbPBcMNUlBIbIRbPBKW

1>cMNUlsareBIBn rYmmanBn elIplTun R)ak;cMeNj nigkRmTunBnelIR)ak;ebo vtSn_ Bn elIR)ak;cMeNj>>>

BnelIbiytikPNBnRbfab;Rta Bn eprmrtk GakrelIplrbr Gakr elItmbEnmrYmTaMgrbbnaMcUl nigrbbpkg

BnelIBaNiCkmeRkARbeTsBnKyBIkarnaMcUl BnKyBIkarnaMecj nigkarpakBinyrbs;Ky nigcMNUlsareBIBn

epSgeTotkarpakBiny nigeTasbBaatisareBIBn .


2>cMNUlBMuEmnsareBIBnrYmmanplTunnRTBsm,tirdplensaTplRBeQI plTun)anBIshRKassaFar-

N karCYleragcRk karCYlshRKas plTunrbbGakaskrsIuvil nigcMNUlBMuEmnsareBIBn epSgeTot plTun

RbsnIy_ nigTUrKmnaKmn_ plTunviT nigTUrTsSn_ BnelIGaCJabNnaMeQIecj RBmTaMgcMNUlBIkUtanaMecj>>>.

3>cMNUlmUlFnrYmman cMNUlpkgCamUlFn karlk;RTBsm,tird dIFI plTunkCnPavUbniykm cMnUlBI

karxIkgRbeTs CMnYyBIbreTs kmIBIbreTs GakrelIplrbr cMnUlBIkarlk;RbcaMqaM.

-kUtakarkMNt;brimaNTMnijnaMecj-naMcUl.

7> dUcemcehAfarbbsVyRbkasrbbBit?

cM> GkCab;BntamrbbsVyRbkas KWCanItibuKl TaMgLayEdl)ancuH bBaIrBaNiCkmenAkmdUcemcEdlehAfarbbem:Akar?

cM> GkCab;Bn tamrbbem:AkarKWCaGkCab;Bn tUc EdlsitenAeRkamkMritGb,brmaEdlRtUvcuHbBaIr CaGkCab;Bn tam

rbbsVyRbkas nigRtUv)ankMNt;[bg;R)ak;Bn kgryeBlkMNt;NamYybIEx bR)aMmYyExnqaMRbtiTin. enAkgrbb

enHmanshRKastamrbbem:AkarRbmaN15% ncMNUlBn EdlGKnaykdanBn dar erobcMmUldanRtUvbg;Bn Rsb

tambBaIrTaMgLayEdlRbKl;mkedaykar):an;RbmaNCak;EsgNas;EdlfaRbBn enHnwgRtUvcMNayeRcIn edIm,IRKb;-

RKg[)anRbesIreLIg.

- rbbsareBIBn

GkCab;Bn TaMgLayRtUvmankatBVkiccuHbBaIrnUvrd)alsareBIBn kgGMLgeBl15feRkaymanskmPaB

esdkic. CakarGnuvtGkCab;BnenAkm


9>etIRksYghirBavtmantYnaTIGVIxH?

cM> RksYghirBavtEdlRKb;RKgkmIR)ak; nigrkSaTunbRmugCarUbiybNsrab;Tb;sat;nPaBfvika tamrykarbegIn

cMnUlsareBIBn nigminEmnsareBIBn nigkarkat;bnycMNay.

10>kgRbeTskMBugGPivDn_ etIrdaPi)alBwgEpkelIcMNUlBnGVIxH?

cM>RbeTskMBugGPivDn_ BwgEpky:agxaMgelIBn elIR)ak;cMNUlrbs;RkumhunCagBnelIcMnUl rbs;buKl. BnelI cMNUlbuKlCaTUeTA Bi)akRbmUlenAkgRbeTsEdlRKbdNb;edayesdkic CnbT bmanesdkicEdlsMbUreTAeday

visyeRkApvkareRcIn.

11> etIktGVIxHEdleFVI[karRKb;RKgBnexSay?

cM> ktaGviCmanEdleFVI[karRKb;RKgBnexSayKW PaBsKsajEpkc,ab; nigbnkBn. Rbkar enHCaBiesskgRbeTs

kMBugGPivDn_. dUecHkareFVIc,ab; nignItiviFIBn[kan;EtgayRsYlGac bglkNgayRsYl dl;karGnuvtc,ab; nigeFVI

[karRKb;RKgBnkan;EtmanRbsiTPaB.

12> cUrniyayerobrab;GMBIsPaBnkarykBnenARbeTskMBugGPivDn_?

cM> ktaRbvtisas nigesdkicCH\TiBlelIsmasPaBBnenAkgRbeTskMBugGPivDn_ kgenaH BnelIbuKl Bi)ak

RbmUlenAkgesdkic EdlRKbdNb;edayvisyksikm nigEdlCaTUeTARbCa Cnrs;enAEbkExJkKa. CalTpl

mUldanBnelIbuKleRcInyk)anBInieyaCiksaFarN nig nieyaCikrbs;RkumhunFM CaBiessRkumhunBhuCati. CaTU eTABnelIplcMNUlbuKltMNag[ mYyPaKdb;ncMNUlBnsrub. dUecHkgRbeTskMBugGPivDn_ cMNUlBneRcIn

GaRsyelIBn elI plcMNUlRkumhuneRcInCagBnelIcMNUlbuKl. BnelIcMNUlrbs; RkumhuntMNag[RbEhl mYyPaKbYnnR)ak;cMNUlBnsrub.

cMNUlBnenAkgRbeTskMBugGPivDn_BwgEpkeRcInelIBnTMnij nigesva CaBiesselIBn BaNiCkmeRkARbeTs.

BnelITMnij nigesvamancMnYnBak;kNalKWBIrPaKbIncMNUlBnsrub kgRbeTskMBugGPivDn_ ehIymYyPaKbYnn

cMNUlBn)anmkBIBnBaNiCkm.

13>etIkMENTRmg;BneFVIeLIgedIm,IGVI?

cM> kMENTRmg;BneFVIeLIgedIm,I

-TImYy kMENTRmg;BnRtUv)anbegIteLIgsRmab;CMrujkMeNInesdkic nigkat;bnyGsm- PaBkgkarEbgEck

FnFan.

-TIBIr kMENTRmg;BnRtUv)aneFVIeLIgedIm,IRTRTg;esrPaBesdkic nigsRmab;begIncMNUlsa FarN.

14>etIktaGVIxH EdlnaM[mankMENTRmg;Bn?

cM> mUlehtuEdlnaM[mankMENTRmg;BnrYmman

- cMNUlminRKb;RKan;


-RbeTskMBugGPivDn_PaKeRcInRtUvjaMjIedaynPaBsareBIBnruaMr: nigedayehdarcna- smetIkareKcevsBnnaM[manplvi)akGVIxH?

cM> kareKcevsBneFVI[ercrilmUldanBn RBmTaMgR)ak;cMNUlsaFarN. CagenHeTotRbPB TunEdleRbIkgkareKc

BnEdlminrYccMENksabnasgmeT. pyeTAvijebIBnBMuGaceKc)an kar pas;brfEdlTak;TgnwgBn GacbegInkar

elIkTwkcitedIm,IEbgEckFnFansaCafI.

16>cUrerobrab;edaysegbGMBIsanPaBcMNUlBnenAkm km4PaKrynp>s>senAqaM1996 nig8>6PaKrynp>s>senAqaM2000. kalenaHCag80%n R)ak;cMNUlBn srub

)anmkBIBnnaMcUl b:uEntYrelxenAkgkMLg qaM2010 )anbgajfaR)ak;cMNUlBn kgRsuksrubBn darmancMNayFM

Cagvij.

GKnaykdanBn darenAkm


EdlGnuvteTAelIshRKasFn;tUcmancMENkticCag20 PaKryncMNUlBnsrub. ehtuenHrdRtUvGnuvtkMENTMrg;

Bn[manRbsiT PaB BiessRtUv[ mancMNUlBn ekIneLIgRbmaN1%Caerogral;qaM.

17>etIGKnaykdanBndarmanebsskmGVIxH?

cM>GKnaykdanmanebsskmeFVI[seRmckarGnuvtc,ab; nigbTbBatnanasIBIBn dardUcCa

-pl;esvaGkCab;Bn rYmmankarpl;Btman Gb;rM Bnl;ENnaM - GnuvtkmviFIcab;bgMedaykareFVIsvnkm karGnuvtviFankartwgTar nigGnuvteTasTN tamkarGnuvtnc,ab;

BndarcMeBaHGkCab;BnEdlmin)anRbRBwtRtwmRtUvtamc,ab;

- RbmUlcMNUlBn nigbg;R)ak;BncUlfvikaCatitamkarkMNt;nc,ab;

- pl;esva nigGb;rMGkCab;Bn edIm,IFanafac,ab;sIBIBndarRtUv)anGnuvt nigeKarBRtwmRtUvd

- GnuvtkmviFIcab;bgM[mankarTTYlxusRtUv nigesIPaBcMeBaHGkCab;BnEdlmineKarBc,ab; - GnuvteKalkarN_yutiFmkgkarGnuvtc,ab;sIBIBn dar edIm,IbegInCMenOTukcitcMeBaHrd)al sareBIBn - bnykarcMNayrbs;rd)alsareBIBnkgkarerobcMkmviFI nigkicdMeNIrkarrbs;xnedIm,IeFVI [manPaBsamBa

cMeBaHtRmUvkarepSg

- begInsmtPaBcMeNHdwgdl;mnIBndarCaRbcaM

- begInRbsiTPaBkgkarRKb;RKgtamryeKalneya)ay kicdMeNIrkarkargar nigRbBn kargarEdlmanPaB

c,as;las; TMenIb niigkarTTYlxusRtUvxetIGKnaykdanBndarmanParkicGVIxH?

cM> Parkicrbs;GKnaykdanBndarmandUcteTA

- erobcMeKalneya)aysareBIBn nigkarRbmUlBnRKb;RbePTbg;cUlfvikard

- erobcMesckIRBagc,ab;lixitbTdannanasIBIBndarkMNt;bBaIrksarcaM)ac;nana niglixit yutikarEdlGkCab;

Bn bPak;garkat;TukRtUvkan;kab;frkSaTuk nigpl;CUnrd)alsareBIBn.

- kMNt;mUldanKitBnelIGkCab;Bn bPak;garkat;TukedayEpkelIkarGegt nigpMBtman. - KNna nigRbmUlR)ak;Bn R)ak;BnbEnm nigcMNUlepSg

- ksagkmviFI nigGnuvtkargarsvnkmcMeBaHGkCab;Bn

- TTYlbnkshRbtibtkarN_GnrCatikgEpkBndar

- GnuvteTasTN tamc,ab;cMeBaHGkCab;Bn nigPak;garkat;TukEdlelIsc,ab;Bnda

- cUlrYmerobcMKeRmagfvikaCatiRbcaMqaM edIm,IbBaleTAkgesckIRBagc,ab;sIBIhirBavt sRmab;karRKb;RKgRbcaM

qaMnImYy.


19>etImanmeFa)ayGVIxH edIm,IBRgwgsmtmanbeckeTsrbs;GKnaykdanBndar?

cM> meFa)ayedIm,IBRgwgsmtPaBrbs;GKnaykdanBndarrYmman

- BRgwgsmtPaBmnIBndar[mancMeNH nigCMnajTak;TgeTAnwgTsSnTanBndar eKal-neya)ayBndar

TMnak;TMngrvagBn nigGefrm:aRkUesdkicnana RBmTaMgeKalkarN_ snisBaa nigbBaaBnenAelIBiPBelak.

- GPivDn_smtPaBsabnkgkarviPaK nig):an;RbmaNcMNUl BakrN_ nigbegIteKalneya )ayBn.

- begItRbPBBtman nigpl;BtmanGMBIRbBnBn. 20>etImnIsvnkmBndarRtUveFVIdUcemcedIm,ICYybegInR)ak;cMNUlBn?

cM> bcb,nmanPstagCaeRcInbgajfa manshRKasCaeRcIn)anRbkasfa RtUvmankarvay tmeLIgvijnUvGK

naykdanBndar cMeBaHkarRbmUlcMNUl-cMNayrbs;shRKas. RbkarenH

)aneFVI[rd)at;bg;cMNUlBn mYycMENkFM. RbkarenHTamTar[mankarBRgwgkarGnuvtc,ab; Biesskargarrbs;mnI

svnkmBn darEdlmantYnaTIRtYtBinit nigvaytmelIkarRbkascMnUl cMNay ehIyCMruj[mankarhUtBn

nigkardak;BinycMeBaHshRKasEdl)anRbRBwtpyeTAnwg c,ab;;sIBIsareBIBn nigc,ab;Bak;Bn dTeTot.

mnIsvnkmBn darKYrmanEpnkar svnkmtamshRKas viFIsaskgkareRCIserIsGkCab; Bn EdlRtUveFVIsvnkm

Bndar nigbeckeTsCak;lak;nana edIm,IBinitemIlelITinny eFVIkarRsavRCav nigviPaK eFVIEpnkarepgpat; nigRKb;

RKghaniPy. CamYyenH mnIsvnkmBn dar RtUvRbkan;xab;nUvkarGnuvtc,ab;sareBIBn nigc,ab;Bak;Bn nana ehIy

BRgwgsmtPaBrbs;xn bEnmeTotcMeBaHkarRtYtBinit nigvaytmeTAelIkarRbkascMNUlcMNayrbs;shRKas.

21> cUrerobrab;RbePTeQaHBnda[)any:agticdb;?

cM>BnmaneRcInRbePTdUcCaBnelIR)ak;ebovtSn_BnelIR)ak;cMeNjBnGb,brmaBnkat;TukGakrBiessGakrelItm

bEnm GakrelIplrbr GakrbMPWsaFarN Bn ):atg; BnelIdIFImin eRbIR)as; BnRbfab;Rta BnelIekrmrtk.l.

22>etIRkumRbwkSaXuM-sgat;)anfvikamkBINa edIm,IeFVIkarGPivDn_XMu-sgat;rbs;xn?

cM> - XMu-sgat;manFnFanhirBavt nigRTBsm,tipal;xn

- XMu-sgat;mansiT iTTYlcMNUledaypal;Edl)anmkBIcMNUlsareBIBn cMNUlsareBIBn nigcMNaykRmepSg.

BnenHrab;bBalBndIFI BnelIGclnRTB nigBn dIkarCYl.

- kgkrNIRksYgesdkic nighirBavtRbmUlcMNUlpal;rbs;XMu-sgat; karRbmUlcMNUlenH RtUveFVIkgnamXuM-

sgat;.

-RbePTkMritnigrebobrbbnkarRbmUlsareBIBn cMNUlminEmnsareBIBnnigkRmesvaepSgxagelIenHRtUvkMNt;

edayc,ab;. m:ageTotXuM-sgat;mansiT iTTYlnUvFnFanviPaCn_BI cMNUlrdsRmab;fvikarbs;xn.


1> dUcemcEdlehAfaesdkic?

cM> esdKWCasMNMunTMnak;TMngplitkm kareRbIR)as; karedaHdUr nigkarEbgEcgFnFankg sgm. BakenHGacCakM

Nt;GMBIGtsBaaNvisy nigvas;TMhMesdkicmYy.

]TahrN_ esdkic]sSahkm esdkicksikm esdkicCnbT. EtebIeyIgniyayGMBIesdkic- Cati esdkictMbn;

nigBiPBelakKWesdkicCati < esdkictMbn; < esdkicBiPBelak.

esdkicKWCakmvtsikSa bCaviTasas ]TahrN_ viTasasesdkic esdkicneya)ay EdlenATIenHesdcg;

bBaak;GMBIkmvtsikSa bCaviTasasEdlsikSaBITMnak;TMng kgsgm. besdKWCakarsikSaBICeRmIsnkarEbgEck

FnFanEdlmanedaykRm[manRbsiTiPaB edIm,IbMeBjesckIRtUvkarrbs;mnusS. FnFanesdkicman FnFan

mnusS BlkmFmCatidI Er: Twk>>> mUlFn luy nigshRKinPaB eTBekasl CMnaj Can;x etIRbeTskm RbeTskm CaskmPaB nigmeFa)ayepSgrbs;rd kgdMeNIrkareKogKrrkcMNUl nigkarTUTat;elI cMNayrbs;xn. eBalKW

elIkkMBs;RbsiTiPaBcMnUlcMNayehIycMnay RbkbedayvacarNkm rYmcMENkeFVI[esdkicmankarrIkceRmIn man

karvivDn_RbkbedaycIrPaB nigsmFmedayman plb:HBal;tictYc elIskmPaBesdkic nigCIvPaBrs;enArbs;Rb CaBlrd. skmPaB nigviFan karhirBavtsaFarN karerobcMlixitbTdanBak;Bn nigBnGakrkarRKb;RKgcMnUlcM

Nay saFarN karerobcMR)ak;ebovtSn_ sRmab;mnIraCkar karRKb;RKgrtnaKar karlTkm karRKb; RKgkMcIkg

nigeRkARbeTs karFanar:ab;rg karsnSMkgRsuk karerobcMmUlniFicUlnivtSn_ nigkar elIkTwkcitvinieyaKTunCaedIm.


4>dUcemcEdlehAfaeKalneya)aysareBIBn?

cM>sMedAelIkarykBnnigviFIrkcMnUlepSgeTotrbs;rdnigcMNayedayEbgEckFnFanesdkickgeKalbMNgCMruj[

mankMeNInesdkic RbkbedaycIrPaB nigsmFm. edIm,IelIkkmRbsiTPaBnkarRKb;RKg nigeKogKrcMnUl

2>kareFVIvicarNkmcMNay KWEbgEckcMNayfvikardrvagkareRbIR)as; nigkarvinieyaKsa-FarN[)ansmRsb.

eKalneya)aysareBIBnrbs;RbeTsmYy KYrmaneKaledACaeKalkarN_cMnYn4KW

- karEbgEckFnFan

- esrPavUbnIykm kickMenIn nigkarEckcaynR)ak;cMNUlnRTBsm,ti[)anesIrKa. tamryBn nigcMNay

saFarN rdaPi)aledIrtYnaTIsMxan;kgkarEbgEckbNaFnFanenAkg esdkic CMruj nigminCMruj ExSrsgVak;plitkm

[ekIn bminekIneLIg. BncMNaysaFarN nigskm nigskmPaBeTotrbs;rdaPi)albnab;mk nigkMNt;smamaRt

plitplCatisrub b plitplkgRsuksrubEdlbegIteLIgedayvisysaFarN.

5>dUcemcEdlehAfafvikaCati?

cM> manlkNCak;lak;BIeRBaHfvikaRtUv)anrdsPaGnumt ehIyqHbBaaMgkmviFIneya)ayrbs; rd. fvikaCa]bkrN_

hirBavtrbs;rd qHbBaaMgskmPaBesdkic eRBaHfafvikavivDn_fak;eLIg cuHtamesdkic ehIykman\TiBleTAelI

esdkicvijpgEdr. dUecHfvikaminEmnRtwmEtCa-ksarsRmab;kt;RtarebobKNenyenaHeT. fvikaebskmmYy

c,as;las;KWeFVIvicarNkmkg karGnuvt nigkareRbIR)as;meFa)ayhirBavtEdlTTYl)an ebIcMNUlsareBIBn

cMNUlminEmn sareBIBn nigcMNUlmUlFn. fvikardaPi)alKWCakar):an;sannUvcMNUlnigcMNayrbs;rdsrab;qaM

bnab;Edl ]TisPaBedayrdmnIhirBavtenA cMeBaHmuxsPa bGgkarnItibBati edIm,IsMukarGnumt.

fvikaCa]bkrN_mYydcaM)ac;sRmab;[rddwknaMneya)ayesd nighirBavt)anRtwmRtUvnig jauMg[rdkab;Cab;nUv

karRbRBwteTA nigGnuvtkmviFIneya)ayrbs;xn)anxab;xn. fvikaman tYnaTImYycMnYndUcCa tYnaTIpt;pg;FnFan

edaykMNt;tamGaTiPaB tYnaTIEbgEckedayeprFn-Fan tammeFa)aycMNUl nigcMNay nigtYnaTIesrPaBPavUb

nIykmnm:aRkUesdkicEdlrkSa [)antulPaBCamUldanTaMgLay.

6>etIm:aRkUesdkicCaGVI?

cM> m:aRkUesdkicKWCakarsikSaTaMgmUlEdlBinitemIlGMBIplitkm PaBmankargareFVIGnIkmPaB kareRbIR)as;

nigkarvinieyaK kRmitfCaTUeTA{GtiprNa} tRmUvkar nigkarpt;pg;srub.

8>etImIRkUesdkicCaGVI?

cM> mIRkUesdkicKWCakarsikSaGMBI\riyabT nigkareFVIesckIsMerccitrbs;buKlmak; RkumRKYsar nImYy.

9>etIkarerobcMdMeNIrkarfvikaCatieFVIeLIgy:agdUcemcxH?


cM> dMeNIrkarerobcMfvikaCati

- Ex3-6 rMlwkBinitfvika nigeKalneya)ayGPivDn_Cati

- Ex7-9 eFVIEpnkarBIRksYg bsabn

- Ex10-12 GnumtkgcMenamRksYg-sabn GnumteTAKNrdmnI

- Ex12 GnumteTArdsPa nigRBwTsPa.

10 etImIRkUesdkic nig m:aRkUesdkicxusKadUcemc ?

cM/ PaBxusKarvagmIRkUesdkic nig m:aRkUesdkicxus KWGefrEdlRtUvsikSa.

mIRkUesdkic sikSafedImTabfGgr eFobnwgfTMnijepSgeTot cMENk m:aRkUesdkic sikSaBIkMritfmFm

EdlKNnaedayrab;bBalRKb;TMnij nig esvaeRbITaMgGs; PaBxusKamYyeTotKWkarsnti. kgkarsikSamIRkU

esdkiceK[R)ak;cMNUlrbs;xnedIm,ITijTMnijepSg cMEnkkarsikSamIRkUesdkicvij kRmitnR)ak;cMNUlsrub b

cMnayKWsitenAeRkamGefrsMxan;EdlRtUvsikSa eRkABIenHmIRkUesd nigm:aRkUesdkicsikSaGMBITidPaBesdkicepSg

Ka. karsikSaGMBITIpSarTMnij bTIpSarBlkmEtmYyRbePTCakarsikSakgkRmitmIRkUesdkic.

11> etIRbBnesdkicmanb:unan? cUrerobrab;.

cM> RbBnesdkicmanbIKW esdkicTIpSaresrI esdkicbBaar besdkicEpnkar nigesdkiccRmuH

-esdkicTIpSaresrI kmsiTelIFnFanesdkicmYyPaKFM sitenAkgrgVg;karRKb;RKgrbs;EpkkCnEdlCarUbvn

buKl nignItibuKl. edayELkynkarRKb;RKg nigsRmbsRmYlEpkTaMgRsugelIynkarTIpSarEdltagRTwsIkasSik

ehAfaCaesdkicEdleFVIniytkmedayxng. RbBnesdkicenH esckIsRmccitkgkarEbgEckFnFanKWCaesrIPaB

rbs;Pak;garesdkic CakarBitesrIPaBenHGaRsyeTAnwgesckIRtUvkar nigkarpt;pg;kgsgmesdkic. BIeRBaHmun

nwgplitrbs;GVImYy Pak;garesdkicEdlCaplitkrRtUvsikSaesckIRtUvkarrbs;GtifiCn bGkeRbIR)as;. krNIenH

skmPaBplitkm karpas;br nigkareRbIR)as;TMnij nigesvaCaTUeTARtUvmanesrIPaBbribUrN_. kgRkbxNesdkic

enH Pak;garesdnImYyRKb;RKgedayxngnUvGtRbeyaCn_pas;xn nigRbwgERbgeFVI[skmPaBGaCIvkmrbs;xn

kan;EtRbesIreLIgtamrykarRbkYtRbECg.

-esdbBaarrdmankmsiTielIFnFan nigktaplitesIrEtTaMgGs; ynkarRKb;RKg nigsRmbsRmYlEpkelImUl

danEpnkarrbs;rd mannyfadMeNIrplitkmsitenAeRkamkarkarBarrbs;rdesIrEtTaMgGs;. dMeNaHRsayFMTak;

TgeTAnwgplitkm karRKb;RKg karEbgEckFnFanepSgRtUvsitenAeRkamkarkMNt;rbs;rd. shRKasCakmsiTi

rbs;rddUecHskmPaBrbs;Pak;garesdkicTaMgkgplitkm karEbgEckRBmTaMgkarpas;brTMnij nigesvasitenA

eRkamkarRtYtBinitnwgRtUvGnuvttamEpnkarrbs;rd.

niyayrYmEpnkarplitkmrbs;shRKasnImYyRtUvcat;Ecg nigRtUtBinit nigGnuvttamEpnkarrbs;rdEdlman

RkumRbwkSaEpnkarCatMNag ehIyCaTUeTAEpnkarTaMgenHCaGkkMNt;cMeBaHshRKasnImYyBIbrimaNKuNPaB


brimaNKuNpl nigetIRtUvplitGVI? plitdUcemc? sRmab;nrNa? cMnYnb:unan? kgfb:unan? dUecHsmamaRtbrimaN

plitkmrvagTMnijvinieyaK nigTMnijeRbIR)as;sRmab;RbCaBlrdRtUv)anRKb;RKg nigkMNt;edayEpnkarrd.

-esdkiccRmuHynkarrd nigynkarTIpSarmantYnaTIsMxan;dUcKakgdMeNaHRsaybBaafaplitGVI?plitdUcemc?

plitsRmab;nrNa?kgkarGnuvtkngmk RbBnesdkiccRmuHeRcInsitenAcenaHCaesdkiccRmuHEbbTIpSar besdkic

cRmuHEbbesdkicbBaar. ]TahrN_ esdkicshrdGaemrikCaesdkiccRmuHEbbTIpSarBIeRBaHfaenAkgskmPaB

esdkicCaeRcIn EpkkCnedIrtYsMxan; ehIyskmPaBmYycMnYneTotdMeNIrkaredayrdxng tamrykarGnuvtbT

bBatiepSg karykBn nigkar]btmCaedIm CagenHeTotrdmantYnaTIskmkgkareRbIR)as;]bkrN_m:aRkUesdkic

EdlmanenAkgdsRmab;sRmbsRmYlkgdMeNIrkarGPivDn_esdkicdUcCa eKalneya)aysareBIBnsRmab;rkSaesr

PaBnkarpt;pg; nigCRmujkMeNInesdkicRBmTaMgpg;pg;TMnij nigesvasaFarN CaBiessTMnij nigesvaEdlGvt-

manenAkgTIpSar bmancMnYsrd. tamryenHkareFVIGnraKmn_rbs;rdGacEksRmYl nigbMeBjcenaHxVHxatnUvynkar

TIpSar nigedIm,IeprskmPaBTaMgenH[kayCaskmPaBmanRbeyaCn_sRmab;sgmCatiTaMgmUl.

esdkicGtItshPaBsUevot nigbNaRbeTsenAGWur:ubxagekItmanlkNCaesdkiccRmuHEdr EtEbbesdkicEpn

kar. kgkrNIenHBitEmnEtGVITaMgkmsiTFnFanesdkic karerobcMEpnkar karGnuvtn_ nigkarRtYtBinit sitenA

kgkNab;drbs;rd b:uEnkgkarGnuvtCak;Esg esdkiccRmuHEbbbBaarenHeCosminputBIkareRbIR)as;ynkarTIpSar

enaHeTeBalKWenAEtmanesssl;kmsiTkCnelIFnFanesdkicmYycMnYn. bcb,nkUer:xageCIg nigRbeTsKuy)a

Gacct;faCaesdkiccRmuHEbbbBaar.

13> etIhirBavtsaFarNCaGVI?

cM> CaskmPaB nigmeFa)ayepSgrbs;rdkgdMeNIrkareKogKrrkcMnUl nigkarTUTat;elIcMNayrbs;xn eBalKW

elIkkm etIRksYghirBavtmantYnaTIdUcemcxH?

cM> mantYnaTIRKb;RKgR)ak;kmI nigrkSaTunbRmugCarUbiybNsRmab;Tb;sat;nPaBfvikatamrykarbegIncMNUlsar

eBIBn nigminEmnsareBI nigkarkat;bnycMNay.

15> etIeKalneya)ayBnmaneKalbMNgGVIxH?

cM> edIm,IRbmUlfvikasRmab;RTRTg;karGPivDn_esdkic nigkarpl;esvasaFarNcMeBaHsgm. eKalbMNgepSgeTot

KWCRmujkarEbgEckeLIgvijnUvral;cMnUl nigEktRmUvGsuRkwtPaBTIpSar.


16. ? . ( ) ( .......) ( ) ( ) 17. ? . ( ) 18. ? .


19. ? .

1. 2.

20. ? .

1. 2. 3.


21. ? . ( ) ( ) 22. ? . 23. ? . , ( ) 24.

a. b. c. d.

25.

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