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Pilot Paper Business Level II Business Taxation (Sinhala) 1 iud.ula úis ka ;u jd¾Is l wdodhï nÿ jd¾:dj ks hulr we;s Èkg m% :u iemhS h hq ;= h' wdodhï jd¾:dj iemhs ug wod, jHjia :dms; ks huhka we;= <;a jka fka my; i|yka l= uk m% ldYfha o@ w& ;la fiare j¾Ihla wjidkfhka miqj t<fUk iema ;eïn¾ ui 30 jk Èk fyda Bg fmr wodhï jd¾:dj iemhS h hq ;= h' wd&;la fiare j¾Ihla wjidk fhka miq j t<fUk foieïn¾ ui 31 jk Èk fyda Bg fmr wdodhï jd¾:dj iemhS h hq ;= h' we& ;la fiare j¾Ifha ud¾;= ui 31 jk Èk wdodhï jd¾:dj iemhS h hq ;= h' wE&;la fiare j¾Ifha wjidkfhka miq j t<fUk fkdjeïn¾ ui 30 jk Èk fyda Bg fmr wdodhï jd¾:dj iemhS h hq ;= h' 2 my; i|yka nÿ j¾. mßmd,kh lrkq ,nk nÿ wêldßka ( m<d;a wdodhï flduidßia ^m' wd' fld& fyda $ iy foa YS h wdodhï flduidßia ckrd,a ^foa ' wd' fld'c'& hka k ks jerÈj we;= ,;a j we;s ldKa vh l= ula o tl;= l, w.h u; noa o ^& T!IO yd ridhks l øjH nÿ mq oa ., wdodhï noa o uq oa or noa o w& foa ' wd' fld' c" m'wd'fld" foa ' wd' fld' c" m" wd" fld" wd& foa 'wd' fld' c" m' wd' fld" foa ' wd' fld'c" foa 'wd'fld'c we& foa ' wd' fld'c" m' wd'fld" foa 'wd'fld'c" m'wd'fld$foa 'wd'fld'c wE& foa ' wd'fld'c" foa 'wd' fld'c foa 'wd'fld'c" m'wd'fld$foa 'wd'fld'c' 3— by, wdodhï we;s mq oa .,hka mq oa ., wdodhï nÿ f,i jeä uq o,la f.jk w;r my, wdodhï we;s mq oa .,hka wvq uq ,ola mq oa ., wdodhï nÿ f,i f.jhs — by; ls huk my; i|yka ljr nÿ uQ ,O¾uh u.s ka ikd: fõo @ w& idOdrK Ndjh wd& l% ñlj¾Ol nj we& ld¾hla Iu;djh wE& ia:djr nj 4 Ök cd;s lfhl= jk Ñka .a pEka .a uy;d 2018'10'01 Èk Y% S ,xldjg meñK Tyq f.a Y% S ,dxls l ñ;= frl= iuÕ ixpdrl fyda g,a jHdmdrhla weröh' Tyq udi ls ys mhla Y% S ,xldfõ .; lr 2019'06'01 Èk kej;
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Pilot Paper Business Level II Business Taxation (Sinhala)

Feb 07, 2022

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Page 1: Pilot Paper Business Level II Business Taxation (Sinhala)

Pilot Paper

Business Level II

Business Taxation (Sinhala)

1 iud.ula úiska ;u jd¾Isl wdodhï nÿ jd¾:dj kshulr we;s Èkg m%:u iemhSh hq;=h' wdodhï jd¾:dj iemhsug wod, jHjia:dms; kshuhka we;=<;a jkafka my; i|yka l=uk m%ldYfhao@

w& ;lafiare j¾Ihla wjidkfhka miqj t<fUk iema;eïn¾ ui 30 jk Èk fyda Bg fmr wodhï jd¾:dj iemhSh hq;=h'

wd&;lafiare j¾Ihla wjidk fhka miqj t<fUk foieïn¾ ui 31 jk Èk fyda Bg fmr wdodhï jd¾:dj iemhSh hq;=h'

we& ;lafiare j¾Ifha ud¾;= ui 31 jk Èk wdodhï jd¾:dj iemhSh hq;=h'

wE&;lafiare j¾Ifha wjidkfhka miqj t<fUk fkdjeïn¾ ui 30 jk Èk fyda Bg fmr wdodhï jd¾:dj iemhSh hq;=h'

2 my; i|yka nÿ j¾. mßmd,kh lrkq ,nk nÿ wêldßka ( m<d;a wdodhï flduidßia ^m' wd' fld& fyda$ iy foaYSh wdodhï flduidßia ckrd,a ^foa' wd' fld'c'& hkak ksjerÈj we;=,;aj we;s ldKavh l=ulao

tl;= l, w.h u; noao ^& T!IO yd ridhksl øjH nÿ mqoa., wdodhï noao uqoaor noao

w& foa' wd' fld' c" m'wd'fld" foa' wd' fld' c" m" wd" fld"

wd& foa'wd' fld' c" m' wd' fld" foa' wd' fld'c" foa'wd'fld'c

we& foa' wd' fld'c" m' wd'fld" foa'wd'fld'c" m'wd'fld$foa'wd'fld'c

wE& foa' wd'fld'c" foa'wd' fld'c foa'wd'fld'c" m'wd'fld$foa'wd'fld'c'

3— by, wdodhï we;s mqoa.,hka mqoa., wdodhï nÿ f,i jeä uqo,la f.jk w;r my, wdodhï we;s mqoa.,hka wvq uq,ola mqoa., wdodhï nÿ f,i f.jhs — by; lshuk my; i|yka ljr nÿ uQ,O¾uh u.ska ikd: fõo @

w& idOdrK Ndjh

wd& l%ñlj¾Ol nj

we& ld¾hlaIu;djh

wE& ia:djr nj

4 Ök cd;slfhl= jk Ñka.a pEka.a uy;d 2018'10'01 Èk Y%S ,xldjg meñK Tyqf.a Y%S ,dxlsl ñ;=frl= iuÕ ixpdrl fydag,a jHdmdrhla weröh' Tyq udi lsysmhla Y%S ,xldfõ .; lr 2019'06'01 Èk kej;

Page 2: Pilot Paper Business Level II Business Taxation (Sinhala)

Ñkhg .sfhah' Tyq kej; 2019'09'15 Èk Y%S ,xldjg meñ‚ w;r 2020'01'13 Èk kej; Ökh n,d .sfhah' nÿ mrud¾: i|yd Ñka.a peka.a uy;df.a jdisl Ndjh iïnkaOfhka ksjerÈ m%ldYh l=ula o@

^1& ;$j 2018$2019 i|yd Tyq Y%S ,xldfõ jdislfhl= fia ie<fla'

^2& ;$j 2018$2019 i|yd Tyq Y%S ,xldfõ ks¾jdislfhl= fia ie<fla'

^3& ;$j 2019$2020 i|yd Tyq Y%S ,xldfõ jdislfhl= fia ie,fla'

^4& ;$j 2019$2020 i|yd Tyq Y%S ,xldfõ ks¾jdislfhl= fia ie,fla'

^w& ^1& yd ^2& mu‚'

^wd& ^1& yd ^3& mu‚'

^we& ^1& yd ^4& mu‚'

^wE& ^2& yd ^3& mu‚'

5 ;$j 2018$2019 g wod,j jdisl mqoa.,fhl= fyda my; i|yka fiajd kshqla;s ,eîï w;=ßka noafoka ksoyia fkdjk fiajd kshqla;s m%;s,dNh l=ula o@

w& foaYSh wdodhï flduidßia ckrd,a jrhd wkqu; l, w¾: idOl wruqo,lska fiajfhka úY%du hk wjia:dfõÈ l, f.úula

wd& rcfha fiajlfhl=g Y%S ,xld rcfhka fyda rcfha foamd¾;fïka;=jlska ,efnk úY%du jegqm

we& rcfha fiajlfhl=g Y%S ,xld rcfhka fyda rcfha fomd¾;fïka;=jlska ,efnk jegqm'

wE& rcfha fiajlfhl=g Y%S ,xld rcfhka ,enqKq ud¾. jyk n,m;%hlska ,o m%;s,dNh

6 ;$j 2018$2019 È fiajlfhl=f.a fojk fiajd kshqla;sfhka ,o ,eîï u; wod, l,hq;= Wmhk úg f.ùfï nÿ wkqmd; jkqfha'

w& m%;s,dNj, jákdlu uilg re' 25"000$- fkdblaukúg 10] la iy m%;s,dNj, jákdlu uilg re' 25"000$- la blaujk úg 16] la jYfhks'

wd& m%;s,dNj, jákdlu uilg re 25"000$- fkdblaujk úg 10] la iy m%;s,dNj, jákdlu uilg re 25"000$- la blaujk úg 20] la jYfhks'

we& m%;s,dNj, jákdlu uilg re 50"000$- la fkdblaujk úg 10] la iy m%;s,dNj, jákdlu uilg re 50"000$- la blaujk úg 16] la jYfhks'

wE& m%;s,dNj, jákdlu uilg re 50"000$- la fkdblaujk úg 10] la iy m%;s,dNj, jákdlu uilg re 50"000$- la blaujk úg 20] la jYfhks'

Page 3: Pilot Paper Business Level II Business Taxation (Sinhala)

7 —u;=rg l=v ̂ fm!oa.,sl& iud.u— ;$j 2018$2019 È jHdmdrfha msßjegqu f,i re 432"000"000$- jd¾;d lrk ,È' iud.u úiska 2018$04$01 Èk tla wjqreÿ Ndkavd.dr ì,am;a u; l, re 1"000"000$- l wdfhdackh u; 2019$03$31 Èk th l,amsßfï§ re' 120"000$- o, fmd,s wdodhulao Wmhk ,§' iud.fï wdodhï nÿ j.lSu iïnkaOj ksjerÈ m%ldYh$m%ldYhka f;darkak'

1& ,o fmd,S wdodhu u;=rg l=v ^fm!oa.,sl& iud.ufï ;lafiare l,yels wdodhfï fldgila fõ'

2& ,o fmd,s wdodhu u;=rg l=v ^fm!oa.,sl& iud.fï ;lafiare l,yels wdodhfï fldgila fkdfõ'

3& ,o fmd,s wdodhu u;=rg l=v ^fm!oa.,sl& iud.fï nÿ whl, yels wdodhu fldgila fõ'

4& ,o fmd,s wdodhu u;=rg l=v^fm!oa.,sl& iud.u nÿ whl,yels wdodhfï fldgila fkdfõ'

5& ,o fmd,s wdodhu 28] l wkqmd;hla hgf;a noaog hg;a fõ'

w& m%ldYk ^1&" ^3& yd ^5& muKla ksjerÈ fõ'

wd& m%ldYk ^1&" ^3& yd ^4& muKla ksjerÈ fõ'

we& m%ldYk ^2& yd ^4& muKla ksjerÈ fõ'

wE& m%ldYk ^1& muKla ksjerÈ fõ'

8 —iodirK moku— wdndê;hka i|yd /ljrKh ie<iSfï taldhk mrud¾:fhka msysgqjd .;a tu mqKH ld¾hfhau muKla ksr;j isák mqKhdh;khls' wdh;kh mj;ajdf.k hk b;sß lsÍfï .sKqï u; cd;sl b;sßlsÍfï nexl=fjka re' 200"000$- lao" fldu¾I,a nexl=fjka re' 400"000$- la o iïm;a nexl=fjka re' 300"000$- la o o, fmd,s wdodhï f,i ,enq‚' wdh;kh ,o fmd,s wdodhï iïnkaOfhka ksjerÈ m%ldYh$ m%ldYhka jkqfha'

^1& cd;sl b;sß lsÍfï nexl=fjka ,o fmd,s noafoka ksoyia fõ'

^2& fldu¾I,a nexl=fjka ,o fmd,S noafoka ksoyia fõ'

^3& iïm;a nexl=fjka ,o fmd,S noafoka ksoyia fõ'

w& m%ldYk ^1& mu‚"

wd& m%ldYk ^1& yd ^3& mu‚'

we& m%ldYk ish,a,u ksjerÈ fõ'

wE& m%ldYk lsisjla ksjerÈ fkdfõ'

9 —lemsg,a ifmdÜ tall Ndrhg— Y%S ,xldfõ jisl iud.ulska re' 400"000$ l ,dNdxYhla ^jer§ulska iud.u úiska 14] rojd .ekSufnÿ wvqlrf.k fkdue;s ,dNdxY& ,eî we;' my; m%ldYk w;=ßka by; ,dNdxY iïnkaOfhka jvd;a ksjerÈ m%ldYkhka fudkjdo @

^1& fuu ,dNdxY lemsg,a ifmdaÜ tall Ndrfha ;lafiare l, yels wdodhï fldgila fõ'

^2& fuu ,dNdxY lemsg,a ifmdaÜ tall Ndrfha ;lafiare l, yels wdodhfï fldgila fkdfõ'

^3& fuu ,dNdxY lemsg,a ifmdaÜ tall Ndrfha nÿ whl, yels wdodhfï fldgila fõ'

^4& fuu ,dNdxY 14] wkqmd;hla hgf;a noaog hg;a fõ'

Page 4: Pilot Paper Business Level II Business Taxation (Sinhala)

w& m%ldYk ^1& yd ^3& mu‚'

wd& m%ldYk ^1&" ^3& yd ^4& mu‚'

we& by; m%ldYkhka lsisjla ksjerÈ fkdfõ'

wE& by; m%ldYk ish,a,u ksjerÈ fõ'

10 ;$j 2018$2019 È wdfhdack wdodhï m%Njh hgf;a l=,S wdodhu noaog lsÍug wod,j idjoH m%ldYh l=ula o@

w& rojd .ekSfï wkqfhdað; úiska l=,s f.jk wjia:dfõÈ uq̈ l=,sh u; 10] l rojd .ekSfï noaola whlr foa'wd' fomd¾;fïka;=jg fma%IKh l, hq;=h' r`ojd .ekSfï ,eîug hg;a jkakdg ;u l=,s wdodhu u; f.úh hq;= noaog tfrys rojd .kq ,enQ noao u; nÿ ner ,nd .; yelsh'

wd& rodj .ekSfï wkqfhdað; úiska l=,s f.jk wjia:dfõÈ o, l=,sh u; 10] rojd .eksfï noaola whlr foa' wd' fomd¾;fïka;=j fma%IKh l, hq;=h' rojd .kq ,enq noao l=,S wdodhu u; wjidk noaola f,i ie,fla'

we& l=,s wdodhu ,o ;eke;a;g ;lafiare j¾Ih ;=, i;H jYfhka ork ,o w¨;ajeähd" kv;a;= fyda laIhùï úhoï fyda o, l=,S wdodhfuka 25] l §ukdjla wvqlr .; yelsh'

wE& ;srjdisl ;eke;af;l=g l=,s f.jk úg 14] l rojd .ekSfï noaola wvql, hq;=h' Y%S ,xldfõ iaÓr wdh;khla yryd Wmhk ,o f.ùï yer wfkl=;a l=,S f.ùï rojd .ekSfï nÿ f.ùï f,i ie,fla'

11 le¨ï fiakdkdhl uy;d 2019$02$20 Èk l=reKE., msysá Tyqf.a mdrïmßl ksji iy fmd,aj;a; ms<sfj,ska re' 20"000"000$- lg iy re 15"000"000$- lg wurnkaOq uy;dg úls‚h' tÈku Tyq ;u fgdfhdagd m%sñfhda j¾.fha fudag¾ r:h o re' 6"000"000$- tu .Kqfokqlregu úlsŒh' 2018'10'01 Èk fuu fudag¾ r:h re' 5"500"000$- lg ñ,È .kq ,eîh' Tyq Ôj;a jQ ksji 1998 § ;u mshdf.ka re' 3"000"000$- jákdlu u; ;E.s Tmamqjlska ysñúh' fmd,a j;a; 2010 j¾IfhaÈ Tyq re' 5"000"000$- lg ñ,È .kakd ,È' 2017'09'30 Èkg mdrïmßl ksjfia fj<om, jákdlu re' 18"000"000$- la f,I o fmd,a j;af;a jákdlu re' 13"000"000$-la f,I o iajdêk ;lafiare lrefjl= úiska ;lafiare lr we;' mdrïmßl ksji úlskSug re' 25"000$- lao fmd,aj;a; úlskSug re' 40"000$- la o ;e/õldr .dia;= f,i f.jd we;' ;lafiare .dia;= f,i ksjir g re' 55"000$- la o fmd,aj;a;g re' 60"000$-la o f.jd we;' le¨ï uy;d úiska f.úh hq;= m%d.aOk nÿ j.lSu jkqfha'

w& re' 450"000$-

wd& re' 492"000$-

we& re' 240"000$-

wE& re' 190"000$-

12 —iagd¾ fid¨hqIka ^fm!oa.,sl& iud.u— úiska 2019'02'25 Èk fldu¾I,a nexl= fmdÿ iud.fï fldgia 1000 la fld<U fldgia fj<|mf,a úls‚fuka re' 40"000$- ,dNhla ,eîh' tÈku ,xld we¨ñkshï ^fm!oa.,sl& iud.fï fldgia 2000 la ;u wdY%s; iud.ula fj; re' 160"000$- lg úlsŒfuka re' 30"000$- l ,dNhla bmehSh'

Page 5: Pilot Paper Business Level II Business Taxation (Sinhala)

2017'09'30 Èk fuu fldgia j, fj<|m, w.h re' 105"000$- la f,i foaYSh wdodhï fomd¾;fïka;=j .Kklh lr we;' by; .Kqfokq u; iagd¾ fid¨hqIka ^fm!oa.,sl& iud.fï m%d.aOk nÿ j.lSu jkqfha'

w& re' 11"500$- ls

wd& re' 7"000$- ls

we& re' 6"000$- ls

wE& re' 5"500$- ls

13 ;$j 2018$2019 È m%d.aOk noao whlsÍu yd iïnkaO idjoH m%ldYh f;darkak'

^1& j;alu Wm,íêùfuka Èk 30 la we;=,; 10] l m%d.aOk ,dN noaola f.úh hq;= w;r .kqfokqj isÿù Èk 30 la we;=,; m%d.aOk ,dN nÿ jd¾;dj iemhSh hq;=h'

^2& jdisl mqoa.,fhl=f.a m%d.aOk ,dN uilg re' 50"000$- la iy j¾Ihlg re' 600"000$- olajd noafoka ksoyia fõ'

^3& jdisl mqoa.,fhl=g jir ;=kla wLKavj whs;sj ;snq uQ,sl jdisl ia:dkfha jir folla Ôj;ajkqfha kï ^ffoksl mokñka .Kkh lÍfuka& tu m%Odk jdisl ia:dkh Wm,íê lsÍfuka ,efnk m%d.aOk ,dN noafoka ksoyia fõ'

^4& flduidßia ckrd,ajrhd wkqu; l, wjia:djl§ yer ieu úgu m%d.aOk ,dN uqo,a mokñka .sKqï$ .Kkh l, hq;=h'

w& ^1&" ^2& iy ^3& mu‚'

wd& ^1&" ^3& iy ^4& mu‚'

we& by; m%ldYk lsisjla idjoH fkdfõ'

wE& by; m%ldYk ish,a, idjoH fõ'

14 *hska úials uekQmelap¾ia ^fm!oa.,sl& iud.ug ;$j 208$2019 È lsisÿ wdY%s; iud.ula fkdjq w;r úials ksIamdokh lr foaYSh fj<omf,a úlsŒfï ld¾hfha ksr;úh' ;$j 2018$2019 È iud.fï jHdmdr msßjegqu re' 495"000"000$- la iy nÿ whl, yels wdodhu re' 105"300"000$- ls' ;$j 2018$2019 È *hska úials uekqmelap¾ia ^fm!oa.,sl& iud.u nÿ whl,yels wdodhu u; '''''''''''''' wkqmd;hla hgf;a wdodhï nÿ f.úh hq;=h'

w& 14]

wd& 28]

we& 35]

wE& 40]

15 frä fjhd¾ .dukaÜia ^fm!oa.,sl& iud.u foaYSh fj<|fmd, i|yd we.¨ï ksIamdokfha fhÈ isák iud.uls' 2019 foieïn¾ ui 31 Èfkka wjika ld¾;=fõ jHdmdrfha msßjegqu re' 326"800"000$- ls'

o ld¾;=j ;, re' 15"400"000$-la fnd,a Kh njg m;a jQ w;r fmr ld¾;= ;=, lmd y, fnd,a Kh j,ska re' 14"200"000$- la whlr .kq ,eîh'

o ld¾;=j ;=, iud.u úiska úl=Kqï bkafjdhsia u; re' 1"200"800$- la iy tlÕjQ Èkg l,ska uqo,a f.ùï u; re' 1"040"000$- jÜgï f,i ,nd § we;'

Page 6: Pilot Paper Business Level II Business Taxation (Sinhala)

2019 foieïn¾ 31 Èfkka wjika ld¾;=fõÈ cd;sh f.dvke.Sfï noaog hg;a msßjegqu .Kkh lrkak'

w& re' 325"600"000

wd& re' 324"399"200

we& re 323"359"200

wE& re' 311"400"000

16 tl;= l, w.h u; nÿ mkf;a úê úOdk wkqj wdkhksl fhojqï yd foaYShj ñ,g .;a fhÿjqï u; f.jQ fhojqï nÿ ksuejqï noaog tfrysj ys,õl, yelsh' tl;= l, w.h u; nÿ mkf;a úê úOdk wkqj bv fkdfok fhojqï noao yd iïnkaO ksjerÈ m%ldYh$ m%ldYkhka f;darkak'

w& nÿ whl, fkdyels l%shdldrlï yd iïnkaO fhojqï úhoï u; f.jQ fhojqï nÿ'

wd& j,x.= nÿ bkafjdhsishla uÕska ikd: fkdl< fhojqï nÿ nÿ bkafjdhsisfha Èk isg udi 12 la we;=<; b,a,d fkdisá fhojqï nÿ iy f¾.= NdKav m%ldYkfha Èk isg udi 24 la we;=,; b,a,d fkdisá fhojqï nÿ

we& ;u fm!oa.,sla .uka ìuka i|yd fhdod.kq ,enQ fudag¾ ld¾ r: iy vn,a leír: u; f.jQ fhojQï nÿ'

wE& by; m%ldYhka ish,a,u'

17 msfhda fjdag¾ ima,h¾ia ̂ fm!oa.,sl& iud.u 2020 ud¾;= ui 31 Èfkka wjika ld¾;=fõ tl;=l, w.hu; noao i|yd ,shd mÈxÑ .Kq fokq lrejkag nÿ bkafjdhsia u; re' 18"000"000$- la jákd fnda;,a l, mdkSh c,h iemhSh' tl;=l, w.hu; noao i|yd ,shdmÈxÑ fkdjQ .Kq fokq lrejka fj; idudkH$jdksc bkafjdhsiau; wod, úl=Kqï re' 11"500"000$- ls' iud.u re' 12"000"000$- jákd mdkSh c, fnda;,a úfoaY ;kdm;s ld¾hd, fj; iemhSh' 2020 ud¾;= ui 31 Èfkka wjika ld¾;=fõ§ msfhda fjdag¾ ima,hria ^fm!oa.,sl& iud.fï tl;=l, w.hu; noaog hg;a iemhqfï jákdlu l=ula o@

w& re' 41"500"000$-

wd& re' 30"000"000$-

we& re' 29"500"000$-

wE& re' 28"000"000$-

18& mk; mßmd,kfhaÈ wkQl+,;djh idlaid;a lr.ekSu i|yd iy fmdÿ uyck;dj iy fomd¾;fïka;= ks<Odßkag ud¾f.damfoaY iemhSu i|yd flduidßia ckrd,ajrhd úiska iajlSh w¾: ksrEmk olajñka fmdÿ Í;s kshdukhka ksl=;alrkq ,efí' my; m%ldYhka weiqßka fmdÿ Í;s kshuhka yd iïnkaO idjoH m%ldYh l=ulao@

w& bj;a lr .kq ,nk f;la flduidßia ckrd,ajrhd iy nÿ f.jkakka fmdÿ Í;s kshuh u; ne§ isáh hq;=h'

wd& bj;a lr .kq ,nk f;la flduidßia ckrd,ajrhs" fmdÿ Í;s kshuh u; ne¢ isáh hq;=h'

we& bj;alr .kq ,nk f;la nÿ f.jkakka fmdÿ Í;s kshuh u; neÈisáh hq;=h'

wE& nÿ f.jkakkag fmdÿ Í;s kshuhka u; neÈhdjla fkdue;'

19 frdh,a isfukag uekq*elap¾ia ̂ fm!oa.,sl& iud.u isfuka;s ksIamdokh lr úlskSfï ksr;j isá' ;$j 2018$2019 È iud.ï tla tla ld¾;=fõ ,o jHdmdr msßjegqu my;ska È we;'

Page 7: Pilot Paper Business Level II Business Taxation (Sinhala)

ld¾;=j msßjegqu m<uq ld¾;=j re' 3"800"000 fojk ld¾;=j re' 2" 750"000 f;jk ld¾;=j re' 3"250"000 isõjk ld¾;=j re' 4"500"000

iud.u cd;sh f.dvke.Sfï noao i|yd n÷ j.lSula mj;skqfha'

w& ish¨u ld¾;= j, Èh'

wd& m<uq iy isõjk ld¾;=fõ Èh'

we& isõjk ld¾;=fõ mu‚

wE& fojk ld¾;=j yer wksl=;a ish¨u ld¾;=j, Èh'

20 fudfyduâ kjdia uy;d isú,a bxðfkare fiajd imhk jHdmD;s /il fiajh lrk jr,;a bxðfkarejrfhls' ;$j 2018$2019 È rojd.;a 5] l rojd .ekSfï nÿ iy;sl u; b,a,disá re' mß>Klfhka 250"000$ l nÿner m%;slafIam lrñka 2019' 12' 20 Èk mßlaIKfhka ksl=;a l< ;lafiare oekaùula ,enq‚' by; ;lafiare oekaùug tfrysj j,x.= wNshdpkhla$iudf,dapkh i|yd lrkq ,nk b,a,Sula fjkqfjka bÈßm;a lrkq ,nk ,sÅ; b,a,Su bÈßm;a l< hq;= wjika Èkh jkqfha

w& 2020 ckjdß 18 Èk fyda Bg fmr

wd& 2020 ckjdß 19 Èk fyda Bg fmr

we& 2020 ckjdß 20 Èk fyda Bg fmr

wE& 2020 ckjdß 21 Èk fyda Bg fmr

21 f,afglaia ,xld ̂ fm!oa.,sl& iud.u foaYSh fj<|fmd, i|yd rn¾ wdY%s; ksIamdok ksIamdokfha fhÈ isák wd¾Ól fiajd .dia;=j ̂ ESC& i|yd ,shd mÈxÑ iud.uls' 2019 ud¾;= 31 Èfkka wjika j¾Ifha§ iud.fï jHdmdr msßjegqu re' 230"000"000 la jq w;r jHdmdrfha Ndú;d l, m%d.aOk j;alï neyer lsßfuka ,o uqo, re' 5"000"000 la úh' iud.u fï olajd wd¾Ól fiajd .dia;= f.úu fyda jd¾:d iemhSu lr fkdue;' isÿ f,afglaia ,xld ^fm!oa.,sl& iud.fï wd¾Ól fiajd .dia;= j.lSu re' '''''''''''''''''''''''''''''''' iy jd¾;d iemhSh hq;=j ;snq Èkh '''''''''''''''''''''''''' fõ'

w& re' 1"150"000 iy 2019 wfma%,a 20 Èk'

wd& re' 1"175"000 iy 2019 wfma%,a 20 Èk'

we& re' 1"150"000 iy 2019 wfma%,a 30 Èk'

wE& re' 1"175"000 iy 2019 wfma%,a 20 Èk'

22 is,aj¾ äihska fglaiaghs,aia ^fm!oa.,sl& iud.u foaYSh iy úfoaYSh fj<|m, i|yd weÕ¨ï ksIamdokh lr úls‚fï ksr;j isà' iud.u tl;=l, w.h u; noao ^VAT& i|yd ,shdmÈxÑ iud.uls'

Page 8: Pilot Paper Business Level II Business Taxation (Sinhala)

Bg wu;rj ir, lrk ,o tl;= l, w.h u; nÿ ^SVAT& l%uh hfg;a y÷kd.;a ,shdmÈxÑ .ekqïlrefjl= ^RIP& iy y÷kd.;a ,shdmÈxÑ iemhqï lrefjl= ^RIS& f,io ,shdmÈxÑ ù we;'

2019 foieïn¾ ui 31 Èfkka wjika ld¾;=fõ§ iud.u úiska re' 122"400"000 jákd weÕ¿ï wmkhkh lr we;s w;r ir, lrk ,o tl;= l< w.h u; nÿ l%uh hgf;a wmkhk lrejkag re' 52"500"000 la jákd weÕ¿ï imhd we;' ^y÷kd.;a ,shdmÈxÑ iemhqï lrefjl= f,i y÷kd.;a ,shdmÈxÑ .ekqïlrejkag iemhSfuka re' 7"875"000 la jákd nÿ nerm;a - SVAT (Vedit voul) ,eî we;'& ld¾;=j ;=, foaYSh fj<|m,g iemhQ ksIamdokh l, weÕ¿ï iemhSï j, jákdlu re' 65"800"000 ls' iud.ug ld¾;=j ;=, wvq lsÍug ysñlu we;s fhojqï nÿj, jákdlu re' 5"675"000 la kï is,aj¾ äihska fglaiaghs,aia ^fm!oa.,sl& iud.fï by; ld¾;=jg wod, tl;=l, w.h u; no j.lSu jkqfha'

w& re' 36"105"000 ls

wd& re' 17"745"000 ls

we& re' 9"870"000 ls

wE& re' 4" 195"000 ls

m%Yak wxl 23 isg 34 olajd we;s m%Yakj,g ms<s;=re my;ska olajd we;s úia;rh u;mokï fõ'

iuka nxvdr uy;d 2012 j¾Ifha isg ,xld bf,lag%sla fmdÿ iud.fï fcHIaG úÿ,s bxðfkarejrfhl= f,i fiajh lrk jr,;a bxðfkarejkfhls' ;$j 2018$2019 g wod, Tyqf.a fiajd kshqla;s yd jD;a;Sh wdodhï iïnkaOfhka my; i|yka f;dr;=re imhd we;'

• j¾Ih mqrdu Tyqf.a udisl o, jegqm re' 350"000 ls' ^fiajl w¾:idOl wruqo,g o, jegqfmka 8] la wvqlr f.jd we;s w;r fiajd fhdacl úiska fiajl w¾: idOl wruqo,g 12] la yd fiajl Ndrldr wruqo,g 3] la odhl ù we;'&

• uilg re' 50"000 l jD;a;Sh Èukdjla iy re' 15"000 l ix.%y §ukdjla Tyqg ,eî we;'

• j¾Ih ;=, re' 1"000"000 l m%ido §ukdjla ,eî we;s w;r th ;$j 2017$2018 j¾Ifha iud.fï ,dNh mokï lrf.k 2018'04'10 Èk f.jQ re' 400"000 la iy ;$j 2018$2019 ,dNh mokï lrf.k 2018'12'20 Èk f.jQ re' 600"000 la jYfhks'

• iuka uy;dg l=,S rys;j mÈxÑ ùu i|yd iud.u úiska uilg re' 70 000 la ne.ska l=,s f.jd ,nd.;a fld<U k.r iSudfõ msysá ksjila .DyNdKav o iys;j imhd we;'

• ,xld bf,lag%sla fmdÿ iud.u úiska iuka uy;d ,xld nexl=fjka ,nd.;a ksjdi Kh uqof,a 12] l fmd,S f.ùï f,i re' 120"000 la j¾Ih;=, f.jd we;s w;r fiajd kshqla;s .súiqfï fldkafoais wkqj 4] l fmd,s m%udKhla muKla iuka uy;df.a whlrf.k we;' ^;$j 2018$2019 i|yd fj<|m, fmd,s wkqmd;h f,i flduidßia ckrd,ajrhd wkqu; l, w.h 9'04] ls&'

• fiajd .súiqfï fldkafoais wkqj Tyqg bkaOk yd ßhÿfrl= iu. 2000CC vn,aleí r:hla Tyqf.a rdcldß iy fm!oa.,sl .uka ìuka i|yd ,nd § we;'

• ;$j 2018$2019 È fiajd .súiqï fldkafoais u; iud.u úiska iuka uy;df.a cx.u ÿrl:k ì,am;a f,i;a re 60"000 la f.jd we;'

• iud.u úiska iuka uy;d fjkqfjka Y%S ,xld jr,;a bxðfkarejrekaf.a wdh;kfha jd¾Isl idudðl .dia;= f,i re' 40"000 la f.jd we;'

• iuka uy;df.a kñka fi,skaflda ,hs*a fmdÿ iud.fuka ,ndf.k we;s fm!oa.,sl ffjoH rlaIKdjrKh i|yd iud.u úiska re' 120"000 la f.jd we;' wod, rlaIKdjrKh ish¨ mQ¾K ld,Sk fiajd kshqla;slhkag iudk fldkafoais u; m%;s,dN w;ajk .súiquls'

Page 9: Pilot Paper Business Level II Business Taxation (Sinhala)

• ;lafiare j¾Ih ;=, iuka uy;d mia j;djla nx.,dfoaYfha we;s wdY%s; iud.ïj,g ;u fiajd oekqu iemhSu i|yd ,xld bf,lag%sla fmdÿ iud.u úiska hejq w;r ta fjkqfjka Tyq úiska oere ish¨ úhoï f,i re' 1"000"000 l uqo,la iud.u úiska m%;smQ¾Kh lr we;'

• iud.u úiska fiajd fhdacl f,i iuka uy;df.a fiajd kshqla;s ,eîï u; nÿ u; nÿ pl%h Wmfhda.s lrf.k Wmhkúg f.ùfï no ^PAYE& f,i re' 210"000 la wvqlrf.k foaYSh wdodhï flduidßia ckrd,a fj; fma%IKh lr we;'

• iuka uy;d ,xld g%dkaiaf*du¾ia ^fm!oa.,sl& iud.u iu. bxðfkareuh WmfoaYk fiajd iemhSfï .súiqulg o t<U we;s w;r th Tyqf.a fojk fiajd kshqla;sh f,i i|yka lrñka m%ldYKhla o imhd we;' ;$j 2018$2019 È r|jd .ekSfï nÿ wvqlsßfuka iDcqj Tyqg re' 1"440"000 l Y=oaO wdohula ,eî we;' ^iEu uilu Tyqg iudk uqo,la WmfoaYk fiajd .dia;= f,i ,eî we;&'

• Tyq úiska fld<U 05 m%foaYfha bÈlrkq ,nk uy,a ksjdi jHdmD;shlg o bxðfkareuh WmfoaYk fiajd iemhSfï ld¾hfha ksr;ù we;' ;lafiare j¾Ih ;=, rojd.ekSfï nÿ wvqlsßfuka miqj Tyqg Y=oaO ,eîï f,i re' 2"850"000 l uqo,la ,eî we;' fuu jHdmD;shg WmfoaYk fiajd iemShsug hdu fjkqfjka .uka úhoï f,i re' 240"000 la jeh ù we;'

• iuka uy;d ;lafiare j¾Ih;=, re' 120"000 la jákd T!IO wkqu; mqKHdh;khla jk Y%S ,xld ms<sld ix.uh fj; mßlaIdlr we;s w;r re' 200"000 l uqo,a mß;Hd.hla zzwms fjkqfjka wmsZZ wruqo, fj; mß;Hd. lr we;'

• ;lafiare j¾Ih ;=, iaj ;lafiare wdodhï nÿ f.ùï f,i Tyq re' 400"000 la f.jd we;'

23 ;$j 2018$2019 È iuka uy;d m<uq fiajd kshqla;sfhka ,o ;lafiare l, yels uQ,Huh ,eîïj, tl;=j jkqfha'

w& re' 5"980"000 ls

wd& re' 4"980"000 ls

we& re' 4"800"000 ls

wE& re' 4"200"000 ls

24 ;$j 2018$2019 § iuka uy;dg fiajd fhdaðl úiska l=,s rys;j iemhQ ksjfika Woa.;jk ;lafiare l, yels uQ,H fkdjk m%;s,dNh jkqfha

w& re' 240"000 ls'

wd& re' 300"000 ls

we& re' 480"000 ls

wE& re' 540"000 ls

25 ;$j 2018$2019 È iyk wkqmd; hgf;a ,ndÿka ksjdi Kh myiqlï u; iuka uy;df.a fiajd kshqla;s wdodhug tl;=l,hq;= ;lafiare l, yels w.h jkqfha'

w& re' 25"200 ls

wd& re' 50"400 ls

Page 10: Pilot Paper Business Level II Business Taxation (Sinhala)

we& re' 90"400 ls

wE& re' 120"000 ls'

26 ;$j 2018$2019 È iuka uy;dg ;u m<uq fiajd kshqla;sfhka ,o ;lafiare l, yels uQ,H fkdjk ,eîïj, tl;=j jkqfha'

w& re' 1"590"400 ls

wd& re' 1"745"200 ls

we& re 1"840"400 ls'

wE& re' 1"990"000 ls

27 iuka nxvdr uy;df.a m<uq fiajd kshqla;sfhka ,o noafoka ksoyia fiajd kshqla;s ,eîu l=ula o@

w& fiajl w¾: idOl wruqo,g fiajd fhdaðlfha odhlh f,i f.jq 12] l uqo,

wd& iyk wkqmd; hgf;a ,nd ÿka Kh uqo, u; 9'04] l wkqmd;h ^flduidßia ckrd,a wkqu; l, fmd,s wkqmd;h& iy 4] l wkqmd;h ^fiajlhdf.ka whl, fmd,s wkqmd;h& w;r fjkiska 50] lg iudk uqo,'

we& ish¨ mQ¾Kld,sk fiajd kshqla;slhkag iudk fldkfoais u; m%;s,dN w;ajk fm!oa.,sl ffjoH rlaIK .súiqula hgf;a fi,skaflda ,hs*a fmdÿ iud.ug f.jQ re' 120"000 rlaIK jdßlh

wE& by;ska olajk ,o ish¨ whs;uhka

28 ;$j 2018$2019 È iuka nxvdr uy;dg Tyqf.a fojk fiajd kshqla;sfhka ,o ;lafiare l,yels wdodhu jkqfha

w& re' 1"440"000 ls

wd& re' 1"600"000 ls ^1"440"000 ¬ 1"440"000 X 10$900&

we& re' 1"725"000 ls ^540"000 ¬ 540"000 X 100$90&¬^900"000¬900"000 X 100$80&

wE& re' 1"800"000 ls ^ 1"440"000 ¬ 1"440"000 X 100$80&

29 ;$j 2018$2019 È iuka nxvdr uy;d ,enq jD;a;sSh wdodhu jkqfha

w& re' 2"850"000 ls

wd& re' 3"000"000 ls ^2"850"000 ¬ 2"850"000 X 100$95&

we& re' 3"166"667 ls ^ 2"850"000 ¬ 2"850"000 X 100$90&

wE& re' 3"562"500 ls ^2"850"000 ¬ 2"850"000 X 100$80&

30 ;$j 2018$2019 È iuka nxvdr uy;f.a uq¿ ;lafiare l, yels wdodhu jkqfha

Page 11: Pilot Paper Business Level II Business Taxation (Sinhala)

w& re' 9"450"000 ls

wd& re' 10"450"200 ls

we& re' 11"450"200 ls

wE& re' 12"450"200 ls

31 ;$j 2018$2019 È iuka nxvdr uy;f.a nÿ whl, yels wdodhu jkqfha

w& re' 11"050"200 ls

wd& re' 11"250"200 ls

we& re' 11"950"200 ls

wE& re' 12"450"200 ls

32 ;$j 2018$2019 È iuka nxvdr uy;f.a wdodhï nÿ j.lSu jkqfha

w& re' 1"487"028 ls

wd& re' 1"648"032 ls

we& re' 2"292"048 ls

wE& re' 2"450"200 ls

33 ;$j 2018$2019 È iuka nxvdr uy;dg ysñ nÿner jkqfha

i. m<uq fiajdkshqla;s wdodhu u; ysñ re' 210"000 l Wmhkúg f.úï noao' ii. fojk fiajd kshqla;s wdodhu u; ysñ re' 160"000 l Wmhkúg f.ùfï noao iii. fojk fiajd kshla;s wdodhu u; ysñ re' 285"000 l Wmhk úg f.ùï noao iv. fojk fiajd kshqla;s wdodhu u; ysñ re' 360"000 l Wmhk úg f.ùfï noao v. jD;a;Sh wdodhï u; f.jQ re' 150"000 l rojd .ekSfï noao vi. iaj;lafiare nÿ f.ùï f,i f.jq re' 400"000 l uqo,

w& ^1&"^2&"^5& iy ^6& mu‚

wd& ^1&" ^3&"^5& iy ^6& mu‚

we& ^1&" ^4&"^5& iy ^6& mu‚

wE& by;ska ioyka l, ish¨ nÿ ner

34 by; ;lafiare j¾IfhaÈ iuka nxvdr uy;d úiska Tyqf.a wdodhï u; f.úh hq;= tl;= l, w.h u; nÿ j.lSu jkqfha

w& re' 450"000 ls

wd& re' 550"000 ls

we& re' 650"000 ls

wE& re' 750"000 ls

my;ska olajd we;s úia;rh u; m%YaK wxl 35 isg 44 olajd m%YaK mokï fõ'

Page 12: Pilot Paper Business Level II Business Taxation (Sinhala)

wð;a fmf¾rd uy;d fld<U úYaj úoHd,fha lÓldpd¾h jrfhl= f,i fiajh lrk w;r ;$j 2018$2019 È Tyqg fiajd kshqla;s wdodhu f,i re' 2"800"000 la Tyqf.a úYaj úoHd,fhka ,enqks'

fmf¾rd uy;d Tyqf.a ñ;=frl= jk m%kdkaÿ uy;d iuÕ wkqrdOmqrfha mj;ajdf.k hkq ,nk zzfkdf,aÊ mdÜk¾ia— kï yjq,a jHdmdrh yryd jD;a;Sh úNd. i|yd i;s wka;fha foaYk mej;aùfï jHdmdrhla mj;ajdf.k hkq ,efí' m%kdkaÿ uy;d yjq,a jHdmdrfha yjq,a lrefjl= f,i re' 50"000 l iaÒr udisl jegqmlg muKla ysñlï lshhs' ;$j 2018$2019 È yjq,a jHdmdrfhka ,o o, wdodhu re' 5"550"000 ls'

fmf¾rd uy; my; i|yka úhoï yjq,a jHdmdr wdodhug tfrysj wvq lsÍug b,a,d isá'

• foaYk meje;aùug hdug Ndú;d l, fgdfhdgd we,sfhka ld¾ r:hg l, f.ùï re' 500"000 ^Tyq 2016'05'01 Èk re' 5"000"000 lg fuu ld¾ r:h jD;a;Sh úNd. i|yd mj;ajk mdGud,d fjkqfjka iyNd.s úug hdu fjkqfjkau ñ,È .kakd ,È'&

• ,emafgdma mß.Kl fol i|yd lahùï re' 50"000 ^Tyq 2018'05'10 Èk kùk ;dlaIKh Wmfhda.slrf.k foaYk meje;aùu i|yd re' 200"000 jákd ,emafgdma mr.Kl fol uQ,H l,anÿ .súiqula hgf;a ,nd .kakd ,È'&

• ,emafgdma mß.Kl j, l,anÿ fmd,s f.ùï re' 30"000'

• foaYShj ixj¾Okh l, .sKqï lrk uDÿldx. re' 300"000'

• ksnkaOk iy wfkl=;a ,sms øjH re' 430"000

• foaYk Yd,d i|yd l=,s re' 360"000

• m%kdkaÿ uy;dg f.jq jegqma re' 600"000

• mka;s ldur iyhlg f.jq jegqma re' 120"000

• m%pdrK úhoï re' 80"000

• ix.%y úhoï re' 240"000

• fydag,a ldur .dia;= re' 480"000

fmf¾rd uy;dg ;$j 2018$2019 È my; ioyka wdodhï o ,eî we;'

,xld ghs,aia fmdÿ iud.fuka ,o Y=oaO ,dNdxY re' 86"000 NdKavd.dr ì,am;aj, l, re' 1"500"000 l wdfhdack u; ,o fmd,s re' 150"000 la iy ,xld nexl=fõ ia:djr ;ekam;= u; ,o Y=oaO fmd,s re' 95"000 ls

cd;sl f,d;/hs uxv,h u.ska mj;ajkq ,enq Èkqï weÈulÈ m%ido ;Hd.h f,i rojd .ekSfï nÿ wvq lsÍfuka miqj ,o uqo, re' 860"000 ls'

iud.ul wOHlaIljrfhl=g l=,shg ÿka ksjfika rojd .ekSfï nÿ wvq lsßfuka miqj ,o uqo, re' 1"080"000 ls' jßmkï f,i fuu ksji fjkqfjka re' 60"000 la f.jd we;' j¾Ih ;=, fuu ksji fjkqfjka lsisÿ w¿;a jeähd fyda kv;a;= úhoula fmf¾rd uy;d úiska ord fkdue;'

Tyq úiska ,shk ,o fmd;la" fmd;a m%ldYlfhl= u.ska m%ldYhg m;alr wf,ú l, w;r ;lafiare j¾Ih;=, È rojd .ekSfï nÿ wvq lsÍfuka miqj re' 172"000 la ,eî we;'

Tyq 2019'02'20 Èk re' 5"000"000 lg 2008 j¾IfhaÈ re' 1"500"000 lg ñ,g .;a bvï lene,a,la úlsŒh' 2017$09$30 Èkg bvfï fj<|m, jákdlu re' 3"470"000 la f,i iajdëk ;lafiarelrejl= úiska iy;sl lr we;' bvu úlsŒu i|yd m%pdrK úhoï f,i re' 10"000 la iy ;lafiare .dia;= f,i re' 20"000 la f.jd we;' fuu .kqfokqj u; Tyq m%d.aOk ,dN nÿ ^CGT&f.jd we;'

Page 13: Pilot Paper Business Level II Business Taxation (Sinhala)

;$j 2017$2018 È — fkdf,aÊ mdÜk¾ia— yjq,a jHdmdrfhka ,enQ re' 1"200"000 l w,dNh;a fmf¾rd uy;f.a wdodhï nÿ ,smsf.dkqfõ ;$j 2018$209 i|yd bÈßhg f.kú;a we;'

;$j 2018$2019 § Tyq úiska my; f.ùï lr we;'

• fld<U wdkkao úoHd,hg ^rcfha mdi,ls& fmd;a mß;Hd. re' 100"000

• ðú; rlaIK jdßl f.ùï re' 150"000

• ;$j i|yd iaj ;lafiare wdodhï nÿ f.úï re' 160"000

35 ;$j 2018$2019 È —fkdf,Ê mdÜk¾ia— yjq,a jHdmrfha jHdmrfhka ,o ;lafiare l, yels wdodhu .Kkh lsßfïÈ nÿ mrud¾: Wfoid m%d.aOk Èukd f,i foaYSh wdodhï mkf;a úêúOdk wkqj wvql, yels uqo, jkqfha'

^i& fgdfhdgd we,sfhdka r:h i|yd re' 1"000"000 ^5"000"000$S&

^ii& ,emafgdma mß.Kl fol i|yd re' 40"000 ^200"000$5&

^iii& foaYShj ixj¾Okh l< .sKqïlrK uDÿldx.h i|yd re' 60"000 ^300"000$5&

^iv& foaYShj ixj¾Okh l, .sKqïlrk uDÿldx.h ioyd re' 300"000

w& ^i&" iy ^ ii& mu‚'

wd& ^i&" ^ii& iy ^iii& mu‚'

we& ^ii&" iy ^iii& mu‚'

wE& by; ioyka ish¨u úhoï

36 ;$j 2018$2019 È —fkdf,aÊ mdÜk¾ia— yjq,a jHdmdrfha fnÈh yels ;lafiare wdodhu .Kkh lsßfïÈ m%d.aOk §ukd iy w,dn yer wvql, yels wfkl=;a úhoï fudkjdo@

i ,emafgdma mß.Klj, uQ,H l,anÿ fmd,s re' 30"000

ii ksnkaOk iy wfkl=;a ,sms øjH re' 430"000

iii foaYk Yd,d i|yd l=,s re' 360"000

iv m%kdkaÿ uy;dg f.jq jegqma re' 600"000

v mka;sldur iyhlg f.jq jegqma re' 120"000

vi m%pdrK úhoï re' 80"000

vii ix.%y úhoï re' 240"000

viii fydag,a ldur .dia;= re' 480"000

w& by; ioyka ish¨ úhoï

wd& ^i&" ^ii&" ^iii&"^iv&"^v& iy ^vi& mu‚

Page 14: Pilot Paper Business Level II Business Taxation (Sinhala)

we& ^ii&"^iii&'^iv&'^v& iy ^vi& mu‚

wE& ^ii&" ^iii&" ^iv& iy ^v& mu‚'

37 imhd we;s f;dr;=re wkqj —fkdf,aÊ mdÜk¾ia— yjq,a jHdmdrh ;$j 2018$2019 È wð;a fmf¾rd uy;d ,enq wjika rojd .ekSfï f.ùï fudkjdo@

i ,xld ghs,aia fmdÿ iud.fuka ,o ,dNdxY re' 100"000

ii NdKavd.dr ì,am;a u; ,o fmd,sh re' 150"000

iii ,xld nexl=fõ ia:djr ;ekam;=j u; ,o fmd,s re' 100"000

iv cd;sl f,d;/hs uxv,fhka ,o re' 1"000"000 f,d;/hs Èkqu'

w& ^i& iy ^ii& ys ioyka ,eîï mu‚

wd& ^i&" ^ii&" iy ^iii& ys ioyka ,eîï mu‚

we& ^i&" ^iii& iy ^iv& ys ioyka ,eîï mu‚

wE& by; ioyka ish¨u ,eîï

39 ;$j 2018$2019 È wð;a fmf¾rd uy;dg m%d.aOk j;alï Wm,íêfuka ,enqKq wdodhu$,dNh .Kkh lrkak'

w& re' 3"500"000 ls

wd& re' 1"540"000 ls

we& re' 1"520"000 ls

wE& re' 1"500"000 ls

40 ;$j 2018$2019 È wð;a fmf¾rd uy;d ,enq uq¿ ;lafiare l, yels wdodhu .Kkh lrkak@

w& re' 7"460"000 ls

wd& re' 7"430"000 ls

we& re' 7"280"000 ls

wE& re' 7"130"000 ls

41 ;$j 2018$2019 È wð;a fmf¾rd uy;dg ysñ iqÿiq lï ,enq f.ùï iy iyk fudkjod@

i rchg l, mr;Hd. re' 100"000

ii ðú; rlaIk Tmamqfõ jd¾Isl jdßl f.ùï re' 150"000

iii mqoa., Èukdj re' 500"000

iv fiajd kshqla;s wdodhu u; ysñ Èukdj re' 700"000

5 o, l=,s wdodhfuka 25] la jq w¨;a jeähd yd kv;a;= ioyd Èukdj

w& by; ioyka ish¨ whs;uhka

wd& ^i& yd ^ii& ys ioyka whs;u muks

Page 15: Pilot Paper Business Level II Business Taxation (Sinhala)

we& ^i&" ^ii& yd ^iii& ys ioyka whs;u mu‚

wE& ^i&" ^ii&" ^iii& yd ^iv& ys ioyka whs;u mu‚'

42 ;$j 2018$2019 È wð;a fmf¾rd uy;d ,enQ nÿ whl, yels wdodhu .Kkh lrkak'

w& re' 5"860"000 ls

wd& re' 5"830"000 ls

we& re' 5"710"000 ls

wE& re' 5"680"000 ls

43 ;$j 2018$2019 È wð;a fmf¾rd uy;df.a wdodhï nÿ j.lSu .Kkh lsßfïÈ nÿ whl, yels wdodhu u; fhÈh hq;= nÿ wkqmd; fudkjdo@

i NdKavd.dr ì,am;a fmd,s wdodhu re' 150"000 u; 5] ls

ii NdKavd.dr ì,am;a fmd,s wdodhu re' 150"000 iy ,xld nexl=fõ ia:djr ;ekam;= fmd,s wdodhu re' 95"000 u; 5] ls

iii m%d.aOk j;alï Wm,íêúfuka ,o wdodhu $m%d.aOk ,dNh re' 1"500"000 u; 10] ls

iv m%d.aOk j;alï Wm,íêùfuka ,o wdodhu$m%d.aOk ,dNh re' 1"500"000 u; l%ñlj j¾Okh jk nÿ wkqmd;'

v cd;sl f,d;/hs uxv,h ixúOdkh l, f,d;/hs Èkqu u; ,o re' 860"000 l m%ido ;Hd.h u; l%ñlj j¾Okhjk nÿ wkqmd;

vi b;sß wdodhu u; 14] nÿ wkqmd;h

vii b;sß wdodhu u; l%ñlj jßOkh jk nÿ wkqmd;

w& by; ioyka ishq̈ u ms<s;=re

wd& ^i&" ^iii&" ^v& iy ^vii& ys ioyka ms<s;=re mu‚

we& ^ii&' ^iv& yd ^vii& ys ioyka ms<s;=re mu‚

wE& ^i&" ^iii& iy ^vii& ys ioyka ms<s;=re mu‚

44 Y=oaO fmd,s f,i re' 2"850"000 la iy NdKavd.dr ì,am;a u; o< fmd,s f,i re' 4"000"000 Wmhdf.k we;' ;$j 2018$2019 È isis,shd wemr,a ^fm!oa.,sla& iud.ug by; olajk ,o ,eîï yer wdodhï lsisjla fkdue;s kï iud.fï wdodhï nÿ j.lSu jkqfha' '''''''''''

Page 16: Pilot Paper Business Level II Business Taxation (Sinhala)

w& re' 16"359"000 ls

wd& re' 16"380"000 ls

we& re' 17"360"000 ls

wE& re' 32"760"000 ls

45 yjq,a jHdmdrhl ;lafiare l, yels wdodhu ;=, m%d.aOk j;alï Wm,íêùfuka ,o ,dN iy jHdmdr wdodhu$,dN we;=,;aj we;s wjia:djl tys wodhï nÿ j.lSu iïnkaOj 2017 wxl 24 orK foaYSh wdodhï my; wkqj ksjerÈ m%ldYKh l=ula o@

w& m%d.aOk j;alï Wm,íêùfuka ,o ,eîï 10] nÿ wkqmd;hla hgf;a yjq,a jHdmdrh kñka noaog hg;ajk w;r jHdmdrfhka yjq,a lrejka ,nk ,dN fldgia 8] l rojd .ekSfï noaog hg;a fõ'

wd& m%d.aOk j;alï Wm,íêùfuka ,o ,eîï 10] nÿ wkqmd;hla hgf;a yjq,a lrejkaf.a kñka noaog hg;a jk w;r jHdmdrfhka yjq,a lrejkaf.a kñka noaog hg;a jk w;r jHdmdrfhka yjq,a lrejka ,nk ,dN fldgia 8] lrojd.ekSfï noaog hg;a fõ'

we& m%d.aOk j;alï Wm,íêùfuka ,o ,eîï iy jHdmdrfhka ,o ,dN fldgia yjq,a jHdmdrfha kñka 8] l rojd .ekSfï noaolg hg;a fõ'

wE& m%d.aOk j;alï Wm,íêùfuka ,o ,eîï iy yjq,a jHdmdrfhka ,o ,dN fldgia yjq,a lrejkaf.a mqoa.,sl wdodhï ,smsf.dkqj, l%ñl j¾Ok wkqmd; u; noaog hg;a fõ'

46 rdcH fkdjk ixúOdkhl ;lafiare l< yels wdodhu ;=, m%d.aOk j;alï Wm,íêùfuka ,o ,dN iy jHdmdr ,dN$wdodhï we;=,;aj we;s wjia:djl tys wdodhï nÿ j.lSu iïnkaOj 2017 wxl 24 orK foaYSh wdodhï mkf;a i|yka úêúOdk ksjerÈj we;=,;a m%ldYKh l=ulao@

w& rdcH fkdjk ixúOdkfha m%d.aOk j;alï Wm,íêùfuka ,o ,o ,eîï 10] l nÿ wkqmd;hla hgf;a noaog hg;ajk w;r b;sß ,eîï ^m%odk" mß;Hd." odhl uqo,a iy fjk;a ,eîï f,i ,o& 28] l nÿ wkqmd;hla hgf;a noaog hg;a fõ'

wd& rcH fkdjk ixúOdkfha m%d.aOk j;alï Wm,íêùfuka ,o ,eîï iy wfkl=;a ,eîï ^m%odk" mß;Hd." odhluqo,a iy fjk;a ,eîï& 10] l nÿ wkqmd;hla hgf;a noaog hg;a fõ'

we& rdcH fkdjk ixúOdkfha m%d.aOk j;alï Wm,íêúfï ,o ,eîï iy wfkl=;a ,eîï ^m%odk" mß;Hd." odhl uqo,a yd fmd,s ,eîï& 14] l nÿ wkqmd;hla hgf;a noaog hg;a fõ'

wE& rdcH fkdjk ixúOkfha m%d.aOk j;alï Wm,íêùfuka ,o ,eîï iy wfkl=;a ,eîï ^m%odk" mß;Hd." odhl uqo,a yd fjk;a ,eîï& 28] nÿ wkqmd;hla hgf;a noaog hg;a fõ'

m%YaK wxl 47 isg 49 olajd we;s m%YaK j,g ms<s;=re my;ska olajd we;s úia;rh yd mokï fõ'

whka uEka fldkal%SÜ m%vlaia ^fm!oa.,sl& iud.u f.dvke.s,s fldka;%d;a lrejkag iy is,a,r fj<÷kag f.dvke.s,s øjH iemhSfï kr;j isá' ;jo iud.u úiska ksIamdokh l, iy fjk;a ksIamdolhkaf.ka ñ,g .;a fldkl%SÜ wdlD;s úls‚fï È ksr;j isá' Bg wu;rj m%isoaO foaYSh

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isfuka;s fiú,s ;yvq ksIamdok iud.ul ms,shkao, m%dfoaYSh fnod yeÍfï ksfhdað; f,io lghq;= lrhs' 2019 ud¾;= ui 31 Èfkka wjika ld¾;=fõ iud.fï jHdmdr msßjegqu my; wdldr fõ'

• iud.u úiska ksIamdokh l, isfuka;s wdlD;s úls‚u ^tl;=l, w.h u; nÿ rys;j& re' 16"000"000

• fjk;a ksIamdolhkaf.ka ñ,g .;a fldkal%SÜ wdlD;s úlskSu re' 10"000"000

• isfuka;s fiú,s ;yvq fnodyeÍu re' 14"000"000

47& 2019 ud¾;= ui31 Èfkka wjika ld¾;=fõÈ whka uEka fldkal%SÜ m%vlaÜia ^fm!oa.,sl& iud.ug bvÈh yels tl;=l, w.hu; fhojqï noao f,i re' 1"200"000 l uqo,la ;snqfka kï iud.fï tl;= l, w.hu; nÿ j.lSu jkqfha '''''''''

w& re' 1"200"000 ls

wd& re' 3"300"000 ls

we& re' 4"800"000 ls

wE& re' 6"000"000 ls

48& 2019 ud¾;= ui 31 Èfkka wjika ld¾;=fõ whka uEka fldkal%SÜ m%vlaÜia ^fm!oa.,sl& iud.ug b,a,d isáh yels cd;sh f.dvke.Sfï fhojqï nÿ lsisjla fkd;snq‚ kï iud.fï cd;sh f.dvke.Sfï nÿ j.lSu jkqfha''

w& re' 400"000 ls

wd& re' 490"000 ls

we& re' 560"000 ls

wE& re' 800"000 ls

49& 2019 ud¾;= ui 31 Èfkka wjika ld¾;=fõÈ whka uEka fldkal%SÜ m%vlaÜia ^fm!oa.,sl& iud.fï wd¾Ól fiajd .dia;= j.lSu jkqfha'

w& re' 80"000 ls

wd& re' 130"000 ls

we& re' 150"000 ls

wE& re' 200"000 ls

50& 2017 wxl 24 orK foaYSh wdodhï mk; wkqj m%d.aOk ,dN noao f.úh hq;= Èkh iy jd¾:d Ndr Èh hq;= Èkh l=ula o@

w& .Kq fokqj isÿ jQ udihg miqj t<fUk ui 15 jk Èk

wd& .Kq fokqj isÿ jQ Èk isá Èk 15 la we;=,;

Page 18: Pilot Paper Business Level II Business Taxation (Sinhala)

we& .Kq fokqj isÿ jQ Èkg wod, udifha wjika Èkg fmr

wE& .Kq fokqj isÿ jQ Èk isg Èk 30 la we;=<;

Page 19: Pilot Paper Business Level II Business Taxation (Sinhala)