Friday, October 30, 2015



nqÿ rd<ydñ whsfhda fudlo fï?

jd¾:d jk wkaoug wfma fmd,Sish yß mrkh

1866 iema;eïn¾ ui ;=kajeksod wdrïl,d hehs ie,flk fmd,Sishg .re iïudk j,g jvd ,efnkafka .,a uq,a o lshd isf;kafka ks;r fyda boysg fyda wykag ,efnk foa ksidh

myq.sh ojiaj, fiahd ±ßúh yd iïnkaO isÿùfï§ iellrejka g i,lmq wdldrh .ek ck;dj w;r úúO l;sldjka we;s jq j.o ms<s.; hq;=h

Tn lrk fiajh boysg fyda tfia yE,a¨ jkakg fkd§u Tng wh;a ldßhls

Bfha Èkfha fndfyda fokdf.a l;dnyg ,la jqfha Woaf>daIkhlg iyNd.S jq úYaj úoHd, isiqkag fmd,Sish ;ändmq wdldrh .ekh 

uOHia: mqj;am;a tys mska;+r rg mqrd fnod yer ;snqks

th ÿgq ñksiqkafka is; ;=, we÷fka f,dl= m%Yakd¾:hls 

fu;rï jhilg .sh wfma fmd,sishg tjeks wjia:djl È yeisßh hq;af;a flfiao hkak ms<snoj jhfia ;rug fudarmq fud,hla ke;s yevh

t,smsg tfyu .ykafka kx we;=f,aÈ fldfydu .ykag neß±hs ñksiaiqkag ysf;kag mq¨jk
tfyu ys;=j;a we;s je/oaola ke;

Tjqka je/oaola lrkafka kï Tjqka ifrkav lr .eksug fjk;a ú,lam Wml%u fkdokakd lu fmd,Sisfha kqjK .ek m%Yakhls

l=x*q ygka okak flfklag lshqjd kx wmrdfoa fkd.id w,a,d .kag ;snqkd hehs ug ysf;kj

ud tfia lshkafka isiqka kS;sh lv l,d kx ks;sh lv lsÍug isiqkag we;s whs;shla ke;s fyhsks

tfiau Tjqkg ;u whs;Ska fjkqfjka fmkS isàug we;af;a mßmQ¾K whs;shls

th ,nd § we;af;a wOHdmkh úiska ùu jeo.;a lreKls

yefudau ks;sh W.kafka ke;s jqkdg kS;s fkd±k Woaf>daIkhg hkafka ke;s tl isiqka úiska l, hq;= ldßhls ms,smeÈh hq;= lreKls

fokakï lshd fmdfrdkaÿ jq foa wdKavqj fï fjkfldg ÿkakd ±hs ud okafka ke;

±kakï jirla .;j f.dia we;s ksid b,a,d isá idOdrK hula we;akï b;d blaukska fok tl fyd|h

fokak neß foa fmdfrdkaÿ ú fkdù isáu rchlg fyd|h

wOHdmk m%;sixialrK yß mßiaiug l, hq;a;ls

wOHdmkh lsisúfgl;a lmamdÿjlg ,la fkdúh hq;=h  

HNDE .eg¨j l=ula±hs ud yßhg okafka ke; 

ug u;l úÈyg jir .Kkla uykais ùfuka jir ;=k y;r lr .;af;a tu Wmdêh fjkqfjka úh hq;=h 

ud lshkakla ksjerÈ fkdjkafka kï iud úh hq;=h

uyfmd< 1250 uqo, 5000 la lrkakehs Tjqka b,a,kafkah

fokag neß kï th Tjqkag lshd Èhd hq;=h

fmd,Sisfha uy;=ka kS;sh /lSuh fyd|h 

tfy;a ;äneu l, hq;af;a flfiao l=uk wjia:djl±hs kS;s fmd;a j, ,shd ;sfhkafka fldfyduo hk j. fmd,siam;s ;=ukaf.ka wykag ysf;ah

tfyu kx b;ska Widú wêlrK ke;sj fl,skau jrola lrkakjqka fl,skau mrf,dj hjkag fmd,Sishg we;s whs;sh .ek uyck;djg myod §u tu fomd¾;fïka;=j úiska l, hq;=h

wmrdOh yd oËqju .ek kS;s wmg lshd Èh hq;=h

mqj;a tg we;=f,a muKla ieß irkafka ke; we;sjk ish¨ foa f,dj mqrd laIkhlska bÕS,S hkafkah

hymd,khla wNHka;rfha iEu ish¨ fomd¾;fïka;= is,a .; hq;= hehs wm lshkafka ke;

tfy;a wm lshd isákafka kS;sh mis|,k wldrh hym;a úh hq;= njh

tfia .ik úg tla isiqfjl=f.a fyda Ôú;hlg ydkshla jqjfyd;a isÿjkafka wm n,dfmdfrd;a;= fkdjk ;;a;ajhla nj fkdlsj ukdh

hymd,kh hkq yejla fkdjk j. Tmamq l, hq;=h

f,,a,la muKla fkdjk j. Tmamq l, hq;=h

hymd,kh ia:dmkh l, hq;=h

fmd,Sishg Bg m%uqL;ajh Èh yelsh

negka tl Ndú;d l, hq;af;a flfiao hk j.g ixjdohla we;s l, hq;=h

±ka kï th myiqfjka l, yelsh

Bg ±ka fjkuu weu;sjrfhla bkak tl jefâ myiq lrkafkah

fï jkúg we;sl, ixjdo fudkjdo hkak wykafka wmydihg fyda TÉpug fyda hehs jrojd fkdis;sh hq;=h

ck;dj ler<s .ikúg wm th ksjerÈ fkdjk j.g lreKq bÈßm;a lrkafkah b;sydi.; ler<s msßlaiSfuka wmg th jgyd .; yelsh

isiqkaf.a T, fud< rjqkaonjqÜ ,Õ fma,shg ;shk hq.hla nqÿ wmamÉÑfha wmsg tmd

Wka je/È kï oËqjï lrkag yenehs fmdf;a yeáhg

fmd,Sish iqoao lrkjd hehs weu;sjrhd lshd ;sfnkj ux ±lal

fmd,Sish wuq;=fjka iqoao lrkag weu;sjrfhl=g we;s yelshdj ud okafka ke;

Tjqka ;uka úiska th l, hq;=j we;ehs ud is;kafka lreKq judrk l%u Wml%u w¨f;ka ys;sh hq;= ksidh

fldKavhdg ^iudfjkag Tyqf.a kS;Hdkql=, ku uu okafka kE& .ymq ksid ;uka tu jro l, njg Tyq ms,s.;af;ah

ã tka ta mßlaIKhg mskaisoao fjkag ksjerÈ ldrhd jqfkah

tfyu jqfka uqyqK bÈfukag je§fuka miafia ùu lK.dgqjg lreKls

b;ska tfyu fkdjqkd kï fudlo fjkafka 

tfyu l%ufõo ;sìh § tfia Ndú;d fkdlr l=uk fya;=jlg Tjqkag .id f;dr;=re .kag hkafka ±hs ud okafka ke;

.Ekq wÈk m,Èk tl mjd leurd lrk hq.hl 

ish,a,g Ndú;d l, yels w;s kùk leurd WmlrK we;s hq.hl 

leurd Ndú;d l, fkdyels jkafkao 

isiq Woaf>daIkhl § Tjqka jrola l,d kï fyda lrkafka kï

yenehs tajd ñksiaiqkaf.a fm!oa.,sl;ajh fl,ik wdldrhg yeu ;eku t,a,Sfuka je,lsh hq;=h
    
tfia kï wmrdoh yd oËqju .ek óg jvd ñksiqka ys;kag bv ;sfnkafkah

lsishï wOHdmk wdh;khla fyda fjk;a ´kEu wdh;khla wod, kS;s Í;s j,g mgyeks fkdù ,shdmÈxÑ ù we;akï, bka ydkshla kS;s lv lsÍula isÿ fkdjkafka kï, th jy,d odm,a,d hehs lshkag wmg we;s whs;sh .ek wOHdmkh ,nk Woúhg ±kqï f;arex ;sìh hq;=h

tfia fkdl, hq;= hehs lshakfka kï l, hq;af;a wdh;k ,shdmÈxÑ lsÍfï yd mgka .ekSfï kS;s Í;s fjkia lsÍuh

tfyu lrkag yelafla l=uk mokula u;o hkak .eko ys;d ne,sh hq;=h

uqo,a f.jd bf.k .kakd l=uk fyda fohla fj;akï th lvhlska uqo,a f.jd ±kqu ,nd .kakd fohla yeáhg ;lafiare l, fkdfya

l, hq;af;a ish,af,a we;s .=Kd;aulNdjh .ek iy;slhla ish¨ l,ays fmkaùu mukS

ish,a, lsishï m%ñ;shlg isÿúh hq;= nj w;sYfhka ienEh

m%ñ;sh .ek wfma ±kquo ta yd iu.dój wmafâÜ úh hq;=h

lsishï fohla m%ñ;sfhka f;dr hehs Tn lshkafka kï Tn th Tmamq l, hq;=h

wm l;d lrk foa whs;s wdKavqjgo tfyu keoao lshk tl tys§ jeo.;a ke; 

fldhsfl;a m%ñ;sh .ekhs ud lshkafka

;rÕldÍ ±kqu iys; f,dalhl wmg ÿjkag neß j. we;a;h

±kqu hkq wê fõf.ka ,nd .; fkdyels fohla j.o we;a;h

tfia kï fndrej jkafka l=ulao

wm is;d ne,sh hq;=h

l=yllï j,ska f;dr wOHdmkhla Wfoid wm fm, .efiuq

ta w;ru fmd,Sish isiqkag .eyqfõ ;ukaf.a wd;au wdrlaIdj msKsi ±hs ud wykag leu;shs

ia;+;shs !



Saturday, October 24, 2015

Tax Buisnesses and people



nÿ jHdmdr yd ck;dj

nÿ .ek liql=iq jeämqr wefikafka idudkH ñksiaiq w;r kï fkfuhs

idudkH ukqiaih g wod< iDcq noaol tfyu ;sfhkjd kï b;ska ta k.rindjg f.jk jßmkï nÿ ;uhs

Bg wu;rj b;ska fmdä ñksyd nÿ f.jkafka iDcqj fkfuhs jl%j

f,dl= ñksyd wêl nÿ j,g iDcqj lE fudr fok fldg tal jl%j ±fkk ñksiaiq fldáGdY lrkafka fgdßkagka p;=ri%fh yß tfyu ke;akï fldgqj ÿïßhfmd< biairy yß Bg tfrysj hqO m%ldY lrk tl

fmdä ñksyd lsh, wms wÿr.kak mqoa., fldÜGdY j,g ±fkk m%udK j,g wkqj ;uhs tfrysj ,efnk m%;spdr;a .Kkh lrkag fjkafka

lsßmsá j,g lsß iud.u nÿ f.kj fldg tafl lsishï fldgila f.jkafka ck;dj ta fldfyduo
lshk ldrKh meyeÈ,shs

lsßmsá melÜgqjlg f.jk .dK yryd ;uhs ck;dj jlq%j nÿ f.jkafka.  fm!oa.,sl nia ysñhd lsishï noaola f.jkjd kï taflka lsishï m%;sY;hla f.jkafka ck;dj. w;HjYH wdydr j¾.hla ksIamdokh lrk ;eke;a;d f.jk nÿ wkqj tu mqoa.,hd ksIamdokh lrk NdKavfha ñ< ;SrKh lrkj.  ia:djr ñ< lshk ge.a tl tfyu ke;a;ï f,an,h ck;djg yß jeo.;a lshk tl ryila fkfuhs.

ta ish¨ lreKq ie,ls,a,g .;a;u rgl lsishï mqoa., fldÜGdYhla f.jk nÿ lshkafka ta rfÜ wd¾Ólfh ;SrKd;aul idOlhla.

wdkhk nÿ wmkhk nÿ Th fldhs foa;a ck;djg wvqjeä jYfhka ±fkkjd fmd<lg yß idmamqjlg yß , iqm¾ ud¾lÜ tllg yß .shdu

ck;djg tfla nr fkd±fkkag kï ksIamdolhg ;ukafka ksIsmokhg wjYH wuqøjH iq,n ùu jf.au ñ< idOdrK ùu jf.au, Kh iyk jf.au, nÿ iyk lshkafk;a w;sYfhka jeo.;a fohla

f,dal fj<omf,a ñ< ;SrKh lsÍu lsishï rglg ÿIalr ld¾hhla

f,dal wd¾Ólh we;=f,a ñ<;a tlal flfrk .KqfoKq j,È yqol,d igkla lrk tl lsishï wldrhlg myiq fohla yeáhg ;SrKh lrkag neye

yenehs rgla yeáhg ;ukf.a jmißh we;=f,a ck;djg ,efnkag ´k ish¨ iyk jHdmdßlhd yd Tjqkaf.a NdKav yryd ck;djg ,efnkag ´fka

lsishï wldrhlg miq úmrï lsÍula yryd jHdmdßlhdg ,enqk nÿ iykh ck;djg ,enfkjdo lshk lreK B<.g msßlaid ne,sh hq;=hs 

,sys,a nÿ m%;sm;a;s rgla we;=f,a tla fldgil Pkaoh ;SrKh lrk idOlhla Pkao l:dka;r we;=f,a

nÿ lshk wl=re fofla jpkh we;=f,a hï hï m%udK j,ska foaYmd,k l;dka;r ;sfhkj

noaola we;=f,a foaYmd,k we.hsï , wdKavqjl foaYmd,k m%;sm;a;s jf.au wdKavqjl wd¾Ól m%;sm;a;s j, ±Kuq;=Ndjh fmkajk tla idOlhla yeáhg;a wmsg nÿ yß noao lshk foa w¾:l;kh lrkag mq¨jka

nÿ .ek l;f fkdflrk rgla fyda m%cdjla fidhd .ekSug ys;su fudv lula

újD; wd¾Ólhla ;sfhk rgl nÿ lshkafka wdohï W,am;la

tal wdjD; wd¾Ólhla ;sfhk rglg jvd fjkia lsh,hs ug ±fkkafka

´k fohla f.kakkag mq¨jka

yenehs jHdmdrhla yeáhg tfyu flreju .=jka f;dgqmf,a bo,u nÿ f.jkag fjkj

.=jka f;dgqm, f¾.=j lshkafka tfyu ne¨ju jeo.;a hqksÜ tlla

t;ekÈ wdKavqjlg wjYHhs úYajdIjka;hska

noafoa nr fldfydu Wk;a noaola kshu lr, ;sfhkjd kï f.jk l%uhla .ek ys;, n,k tl;a tal .ek ie,iqula we;sj bkak tl;a jHmdßl {Kfha fldgila

uE; b;sydifha jeäu w,a,i wr .;af;a f¾.= ks<Odßka fofokla lsh,hs wms mqj;a m;a j,ska ±k .;af;a

ta fldaá 12 la tfyu kï b;ska tal iq¿ mßudK yß uOH mßudK yß jHdmdrhla fjkag neyefka

tfyu fkao

nÿ j,g iïnkaO jxpd wju lrkag tla l%uhla yeáhg nÿ iyk m%fhdackj;a fjkag mq¨jka

Wml%uhla fjkag;a mq¨jka

tfyu lr,;a fjkila ke;akï b;ska fjk l%u j,g hkag mq¨jka

tfyu fkao

wdKavqjlg ;ukafka wdohu jeä lr .kag nÿ j,ska ú;rla neye

rcfha lsh, ;sfhkag ´fka wdodhï W;amdokh lrk foaYSh hdka;%Khla 

rchg whs;a foa fm!oa.,slrKh lsÍu wys;lr fjkag n,mdk fya;= w;r rcfha wdohu .ek l;djl=;a ;sfhkj 

yenehs tflka lsisu ojil fm!oa.,sl jHdmdßlh kefykag neye

tafla iu;=,s; njla ;sfhkag w;HjYHhs

tal me;a;la mSvd úÈk tl yß

,dn ,nk tl yß

mdvq ,nk tl yß fkfuhs wd¾Ólhla jqkdu fjkag wjYH

iunr lshk jpfka yß jeo.;a

fldhs foa ;=,;a ,iaik ;=,khla ;sfhkag wjYHhs

talg fydo ksjerÈ ksrjq,a nÿ m%;sm;a;shla wd¾Ól ie,iqu we;=f,a ;sfhkag ´fka

nÿ mekùu lshk l;dka;rh wfma b;sydih ;=, lsysm j;djla álla nrg l;d fjkag .kafka hg;aúð; iufha

b;sydih ;=, fgdßkagka idñjrhf.a nÿ m%;sm;a;sh wfma rfÜ b;sydih ;=< ler,sldr mßÑfþohla ,shkj mdßY=oaO wruqKq ;ukafka le/,a,g tlaldiq lr.;a; le,sldrfhda lSm fofklaf.a kï .ï j,ska b;sydi msgq ál wNsudkj;a lrk .uka wmsg mKsúv lsysmhla ,sh, ;shkj

nÿ lshkafka wdKavqjg wdodhñ tla lrk tla l%uhla ±ä nÿmekùu fya;=fjka f,dal b;sydih ;=< úúO N+ñj, wdKavq yels,S .sh j.g wmsg idlaIs ,efnkj fydog lshj, ne¨j kï  

ish,a, .ek ueoy;a njla wjYH jkafka ta yskaod

fgdßkagka idñjrh ;ukafka wdodhï jeälr .kag lsh, ;snqk nÿ j,g ;j;a nÿ tlaldiq l,d

fndaÜgq j,g nr lrkak ;=jlal= j,g ú;rla fkfuhs f.or we;s lrk n,a,kag;a nÿ mkjkag lghq;= l,d

mdrj,a tfyu ;kkag wem lem jqk iuyr Woúhg f.ùula ,enqfk kE

ta fjkqjg msßñkag isoaO jqfka wjqreoaolg kshñ; Èk lsysmhla fkdñf<a jev lrkag jqk tl

tfyu fkdflrefkd;a ys<õjg .dia;=jla wh lr.;a;

ñksiaiq ys;=fõ tal we. noao lsh,

fldfydu Wk;a wog idfmalaIj tod ñksiaiqkag ;snqk wdodhï tfyu ke;akï øjH yß ksIamdok yß ldis njg fmrf,k foa ;snqfka iSñ;j

ta ish,a, w;ßka jeä yßh;a tajd ksIamdokhg iDcqj odhl jqk whg jvd ,enqfka hg;aúð;j,ska fufy m;alr, ;snqk ks<Odßka yryd ta wod< NdKavd.drj,g

f;a fldams fldfldajd l=re÷ .ïñßia mqjla we;ao< uq;= ueKsla Th lshk fldhs foa;a iDcq wdohï bmhq Woúh Wfka ìï uÜgfï Woúh fkfuhs

tfyu jgmsgdjl idudkH ck;djg nÿ lshkafka ;s;a; ud;Dldhla njg m;afjk tl wreuhla fkfuhs

ta ksid Th noao lshk tl yß mßiaiug ;srKh l, hq;= fohla lshk tl wújdod;aulhs

Bg fya;=j tafl nr orkag fjkafka fmdä ñksidg ùuhs

tfyu ke;akï nÿ f.jkakka ksIamdokh lrk NdKav fyda tjeks hula ñ<§ .kakd fyda mßyrKh lrkakdg ùuhs
  
wms nÿ .ek ñg jvd ie,ls,af,ka ys;uq