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Question and Answer Tax
Question and Answer Tax
Question and Answer Tax
1>etIrdmanmeFa)ayGVIxHedIm,IeFVIhirBab,TannPaBfvika?
cM>manmeFa)ayCaeRcInedIm,Iplh; irBab,TannPaBfvika. RbeTsmYyGacxIR)ak;BbI reTs kmIBIbreTsbkG ac
Gnuvtn_ykviFankarmYycMnYndUcxageRkam
- begIncMnlU Bn RbeTsmYyGacbegIncMnUlBnedaybegInGRtaBn bdak;ecjnUvbNaRbePTBnfI nigBRgwg
smtPaBRbmUlBn. cMNUlBnEdlekIteLIgGacCYykat;bny blubbM)at;nPaBfvika nigBRgIkmUldanykBn.
- xIBsI aFarNCnedayrYmman RKYsar saCIvkm RkumhunFanar:ab;rg nigsabnhirBavtdTeTot. enAeBlEdl
rdaPi)alecjpSaymUlbRt EdlmYyEpknmUlbRtTaMgenaHRtUvkan;kab;edaysaFarNCnTUeTA. ehtuenHsaFarNCnTUeTA[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<luyfIbEnm RbkarenHnwgbegInkarpt;pg;luy. viFIcgu eRkayenHminKYrRtUv)anykmkeRbIeLIy luHNa
EtmanmeFa)ayepSgBIenH kg karplh; irBab,TannPaBfvikard.
2.etIBnman\TiBlGVIxHdl;plitplkgRsuksrub?
plitplkgRsuksrub = kareRbIR)as;karvinieyaKkarcMNayrdaPi)alkarnaMecjsuT
cM> Bnman\TiBldl;plitplkgRsuksrubdUcCa
- b:HBal;mkelIkareRbIR)as; BnelIcMNlU buKl BnelITMnji eRbIR)as;
- b:HBal;mkelIkarvinieyaK BnelIR)ak;cMeNj BnelITnM ijEdlb:HBal;elIbrimaNTMnij EdlRtUvlk;.
- b:HBal;karcMNayrdaPi)al Gac[rdaPi)alcayEfm
- b:HBal;karnaMecjsuT karbg;BnKynaMecj-naMcUl.
3>etIrdeFVIdUcemcedIm,IBRgwgkarRKb;RKgeKalneya)aysareBIBn?
cM karBRgwgkarRKb;RKgsareBIBn[)ansuRkwt KWsMedAelIkarEklmRbBnBndarEdlrYmbBalTaMgBnkgRbeTsTaMg
BnGakrnBaNiCkmGnrCati karEklmrd)al Bndar nigkarRbmUlBnkarbegInRbsiTP aBnRbBnrtnaKar nig
BRgwgvinysareBIBn. CamYyKaenHrdpl;karykcitTukdak;eTAelIkarEklmkicGaTiPavUbnIykmsaFarNkarbegIn
RbsiTPaBkgkarRKb;RKg vinieyaKpal;BIbreTs nigkg karRKb;RKgRbBnelIk TwkcitsMrab;karvinieyaK nigkar
BRgwgRbBnF naKar nighirBavt.
kickarenHrYmbBalTaMgkarGnuvty:agm:t;ct;nUvc,ab;sIBIsareBIBn karRbqaMgnwgGMeBIBukrlYy nigkareKcevsBn
karlubbM)at;karelIkElgBn EdlminmankMNt;enAkgc,ab;EdlminmankMNt;enAkg c,ab; karRKb;RKgdRtwmRtUvnUv
DY CHANDOEUN
DY CHANDOEUN
2>cMNUlBMEu mnsareBIBnrYmmanplTunnRTBsm,tirdplensaTplRBeQI plTun)anBIshRKassaFarN karCYleragcRk karCYlshRKas plTunrbbGakaskrsIvu il nigcMNlU BMEu mnsareBIBnepSgeTot plTun
RbsnIy_ nigTUrKmnaKmn_ plTunviT nigTUrTsSn_ BnelIGaCJabNnaMeQIecj RBmTaMgcMNUlBIkUtanaMecj>>>.
3>cMNUlmUlFnrYmman cMNUlpkg CamUlFn karlk;RTBsm,tir d dIFI plTunkCnPavUbniykm cMnUlBI
karxIkg RbeTs CMnYyBIbreTs kmIBIbreTs GakrelIplrbr cMnUlBIkarlk;RbcaMqa.M
-kUtakarkMNt;brimaNTMnijnaMecj-naMcUl.
7> dUcemcehAfarbbsVyRbkasrbbBit?
cM> GkCab;BntamrbbsVyRbkas KWCanItibuKl TaMgLayEdl)ancuH bBaIrBaNiCkmenAkm<Ca nigbuKlTaMgLay
EdlRbkbFurkicEdlmanplrbrRbcaMqaM
- cab;BI 500 laneroleLIgeTA sRmab;karptp; g;TnM ij
- cab;BI250laneroleLIgeTA sRmab;karptp; g;esva
- cab;BI125laneroleLIgeTA sRmab;kareFVIkicsnaCamYyrd.
GkCab;BntamrbbsVyRbkasmankatBVkicdak;Rbkas nigbg;Bnedayxn g. kgkMLgeBl
mYymankMNt; GkCab;BntamrbbsVyRbkasnwgRtUvTTYlkareFVsI nvkmBndar edIm,IFanaPaBRtwmRtUvnkarRbkas
rbs;xn.
enAcugqaM2008manGkCab;BntamrbbsVyRbkasmancMnYn12089shRKas kgenaHmanshRKasGkCab;Bn
FMcnM Yn1171shRKasenATUTaMgRbeTs nigGkCab;BnmFmcMnYn9144 shRKasenAPMeBj1774enAtamextRkugTaMg24. cMNUlEdlTTYl)anBIGkCab;BnTaMgenH manRbmaN85%ncMNUlBndasrub EdlGKnaykdanBndarRbmUl)an.
8>dUcemcEdlehAfarbbem:Akar?
cM> GkCab;Bntamrbbem:AkarKWCaGkCab;BntcU EdlsitenAeRkamkMritGb,brmaEdlRtUvcuHbBaIr CaGkCab;Bntam
rbbsVyRbkas nigRtUv)ankMNt;[bg;R)ak;BnkgryeBlkMNt;NamYybIEx bR)aMmYyExnqaMRbtiTin. enAkgrbb
enHmanshRKastamrbbem:AkarRbmaN15% ncMNUlBnEdlGKnaykdanBndar erobcMmUldanRtUvbg;BnRsb
tambBarI TaMgLayEdlRbKl;mkedaykar):an;RbmaNCak;EsgNas;EdlfaRbBnenHnwgRtUvcMNayeRcIn edIm,IRKb;RKg[)anRbesIreLIg.
- rbbsareBIBn
GkCab;BnTaMgLayRtUvmankatBVkiccHu bBaIrnUvrd)alsareBIBnkgGMLgeBl15feRkaymanskmPaB
esdkic. CakarGnuvtGkCab;BnenAkm<CamanBIrRbePTKWrbbsVyRbkas nigrbbem:Akar cMeBaHrbbbMRBYj eKmin
Tan;)anGnuvteT.
DY CHANDOEUN
9>etIRksYghirBavtmantYnaTIGVIxH?
cM> RksYghirBavtEdlRKb;RKgkmIR)ak; nigrkSaTunbRmugCarUbiybNs rab;Tb;sa t;nPaBfvika tamrykarbegnI
cMnUlsareBIBn nigminEmnsareBIBn nigkarkat;bnycMNay.
10>kgRbeTskMBugGPivDn_ etIrdaPi)alBwgEpkelIcMNUlBnGVIxH?
cM>RbeTskMBugGPivDn_ BwgEpky:agxagM elIBn elIR)ak;cMNUlrbs;RkumhunCagBnelIcnM Ul 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;EtmanRbsiTP aB.
12> cUrniyayerobrab;GMBIsPaBnkarykBnenARbeTskMBugGPivDn_?
cM> ktaRbvtisas nigesdkicCH\TiBlelIsmasPaBBnenAkgRbeTskMBgu GPivDn_ kgenaH BnelIbuKl Bi)ak
RbmUlenAkgesdkic EdlRKbdNb;edayvisyksikm nigEdlCaTUeTARbCa Cnrs;enAEbkExJkKa. CalTpl
mUldanBnelIbuKleRcInyk)anBInieyaCiksaFarN nig nieyaCikrbs;RkumhunFM CaBiessRkumhnu BhuCati. CaTU
eTABnelIplcMNUlbuKltMNag[ mYyPaKdb;ncMNlU Bnsrub. dUecHkgRbeTskMBugGPivDn_ cMNUlBneRcIn
GaRsyelIBn elI plcMNUlRkumhuneRcInCagBnelIcMNUlbuKl. BnelIcMNUlrbs; RkumhuntMNag[RbEhl
mYyPaKbYnnR)ak;cMNlU Bnsrub.
cMNUlBnenAkgRbeTskMBugGPivDn_Bgw EpkeRcInelIBnTMnij 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;
DY CHANDOEUN
DY CHANDOEUN
DY CHANDOEUN
19>etImanmeFa)ayGVIxH edIm,IBRgwgsmtmanbeckeTsrbs;GKnaykdanBndar?
cM> meFa)ayedIm,IBRgwgsmtPaBrbs;GKnaykdanBndarrYmman
- BRgwgsmtPaBmnIBndar[mancMeNH nigCMnajTak;TgeTAnwgTsSnTanBndar eKal-neya)ayBndar
TMnak;TnM grvagBn nigGefrm:aRkUesdkicnana RBmTaMgeKalkarN_ snsi Baa nigbBaaBnenAelIBiPBelak.
- GPivDn_smtPaBsabnkgkarviPaK nig):an;RbmaNcMNUl BakrN_ nigbegIteKalneya )ayBn.
- begItRbPBBtm an nigpl;Btm anGMBRI bBnBn.
20>etImnIsvnkmBndarRtUveFVIdUcemcedIm,ICYybegInR)ak;cMNUlBn?
cM> bcb,nmanPstagCaeRcInbgajfa manshRKasCaeRcIn)anRbkasfa RtUvmankarvay tmeLIgvijnUvGK
naykdanBndar cMeBaHkarRbmUlcMNUl-cMNayrbs;shRKas. RbkarenH
)aneFV[I rd)at;bg;cMNUlBnmYycMENkFM. RbkarenHTamTar[mankarBRgwgkarGnuvtc,ab; Biesskargarrbs;mnI
svnkmBndarEdlmantYnaTIRtYtBinit nigvaytmelIkarRbkascMnUl cMNay ehIyCMruj[mankarhUtBn
nigkardak;BinycMeBaHshRKasEdl)anRbRBwtpyeTAnwg c,ab;s; IBsI areBIBn nigc,ab;Bak;BndTeTot.
mnsI vnkmBndarKYrmanEpnkar svnkmtamshRKas viFIsaskgkareRCIserIsGkCab; BnEdlRtUveFVIsvnkm
Bndar nigbeckeTsCak;lak;nana edIm,IBinitemIlelITinny eFVIkarRsavRCav nigviPaK eFVIEpnkarepgpat; nigRKb;
RKghaniPy. CamYyenH mnsI vnkmBndar RtUvRbkan;xab;nUvkarGnuvtc,ab;sareBIBn nigc,ab;Bak;Bnnana ehIy
BRgwgsmtPaBrbs;xn bEnmeTotcMeBaHkarRtYtBinit nigvaytmeTAelIkarRbkascMNUlcMNayrbs;shRKas.
21> cUrerobrab;RbePTeQaHBnda[)any:agticdb;?
cM>BnmaneRcInRbePTdUcCaBnelIR)ak;ebovtSn_BnelIR)ak;cMeNjBnGb,brmaBnkat;TukGakrBiessGakrelItm
bEnm GakrelIplrbr GakrbMPsW aFarN Bn):atg; BnelIdIFmI in eRbIR)as; BnRbfab;Rta BnelIekrmrtk.l.
22>etIRkumRbwkSaXuM-sgat;)anfvikamkBINa edIm,IeFVIkarGPivDn_XMu-sgat;rbs;xn?
cM> - XMu-sgat;manFnFanhirBavt nigRTBsm,tipal;xn
- XM-u sgat;mansiTiTTYlcMNlU edaypal;Edl)anmkBIcMNlU sareBIBncMNUlsareBIBnnigcMNaykRmepSg.
BnenHrab;bBal BndIFI BnelIGclnRTB nigBndIkarCYl.
- kg krNIRksYgesdkic nighirBavtR bmUlcMNUlpal;rbs;XMu-sgat; karRbmUlcMNUlenH RtUveFVkI g namXuMsgat;.
-RbePTkMritnigrebobrbbnkarRbmUlsareBIBncMNUlminEmnsareBIBnnigkRmesvaepSgxagelIenHRtUvkMNt;
edayc,ab;. m:ageTotXuM-sgat;mansiTiTTYlnUvFnFanviPaCn_BI cMNUlrdsRmab;fvikarbs;xn.
DY CHANDOEUN
1> dUcemcEdlehAfaesdkic?
cM> esdKWCasMNMunTMnak;TMngplitkm kareRbIR)as; karedaHdUr nigkarEbgEcgFnFankg sgm. BakenHGacCakM
Nt;GMBGI tsBaaNvisy nigvas;ThM MesdkicmYy.
]TahrN_ esdkic]sSahkm esdkicksikm esdkicCnbT. EtebIeyIgniyayGMBIesdkic- Cati esdkictbM n;
nigBiPBelakKWesdkicCati < esdkci tbM n; < esdkicBiPBelak.
esdkicKWCakmvts ikSa bCaviTasas ]TahrN_ viTasasesdkic esdkicneya)ay EdlenATIenHesdcg;
bBaak;GMBIkmvtsikSa bCaviTasasEdlsikSaBITMnak;TMng kg sgm. besdKWCakarsikSaBICeRmIsnkarEbgEck
FnFanEdlmanedaykRm[manRbsiTiPaB edIm,IbMeBjesckIRtUvkarrbs;mnusS. FnFanesdkicman FnFan
mnusS BlkmFmCatidI Er: Twk>>> mUlFn luy nigshRKinPaB eTBekasl CMnaj Can;x<s;.
2> etIRbeTskm<CamanRbBnesdkic?
cM> RbeTskm<CaRbkan;ykRbBnesdkicTpI SaresrI Capv kartaMgBIqaM1993 dUcmanEcgkgrd FmnBu aqa1M 993.
km<C a)anebIk[mankmsiTkCn nigeFVIkCnPavUbnIykmbEgVrGVIrbs; rdCarbs;kCn shRKasCaeRcIn[
kCnkan;kab;vij. TnwmKaenaH rdGnuBaat[mankareFVI BaNiCkmkg nigeRkARbeTs nigkarvinieyaKTuneRkA
RbeTspgEdr.esdkicTIpSaresrImanny fakmsiTelIFnFanesdkicmYyPaKFM EdlsitenAkg rgVg;karRKb;RKg
rbs;EpkkCn EdlCa nItibuKl nigrUbvnbKu l. edayELkyn karRKb;RKg nigsRmbsRmYlEpkTaMgRsug
elIynkar TIpSarEdltamRTwsI Classic ehAvaCaesdkicEdleFVIniytkmedayxn g. kgRbBnesdkic enHesdkic
seRmccitkg karEbgEckFnFanCaesrIPaBrbs;Pak;garesdkicnmI Yy. esrIPaB enHGaRsyelItMrUvkar nigkar
pt;pg;. mannyfaskmPaBplikm karedaHdUr nigkareRbIR)as;TMnij nigesvaCaTUeTARtUvmanesrIPaBbribUrN_. kg
RkbxNesdkicTIpSaresrI Pak;garesd-kicnmI YyRKb;RKgedayxn gnUvGtRbeyaCn_ pal;xnnigRbwgERbg eFVI[
sanPaBGaCIvkmrbs; xnkan;EtRbesIrtamrykarRbkYtRbECg.
niyayrYmsmasPaKynkarman5KW kmsiT kCn esrIPaBkgkareRCIserIsGtRbeyaCn_ buKl karRbkYtRbECg
nigRbBnb egItf.
3>dUcemcehAfahirBavtsaFarN?
cM> CaskmPaB nigmeFa)ayepSgrbs;rd kgdMeNIrkareKogKrrkcMNUl nigkarTUTat;elI cMNayrbs;xn. eBalKW
elIkkMBs;RbsiTPi aBcMnUlcMNayehIycMnay RbkbedayvacarNkm rYmcMENkeFV[I esdkci mankarrIkceRmIn man
karvivDn_RbkbedaycIrPaB nigsmFmedayman plb:HBal;tictYc elIskmPaBesdkic nigCIvPaBrs;enArbs;Rb
CaBlrd. skmPaB nigviFan karhirBavtsaFarN karerobcMlxi itbTdanBak;Bn nigBnGakrkarRKb;RKgcMnUlcM
Nay saFarN karerobcMR)ak;ebovtSn_ sRmab;mnIraCkar karRKb;RKgrtnaKar karlTkm karRKb; RKgkMcIkg
nigeRkARbeTs karFanar:ab;rg karsnSMkgRsuk karerobcMmUlniFicUlnivtSn_ nigkar elIkTwkcitvinieyaKTunCaedIm.
DY CHANDOEUN
4>dUcemcEdlehAfaeKalneya)aysareBIBn?
cM>sMedAelIkarykBnnigviFIrkcMnUlepSgeTotrbs;rdnigcMNayedayEbgEckFnFanesdkickg eKalbMNgCMrju [
mankMeNInesdkci RbkbedaycIrPaB nigsmFm. edIm,IelIkkm<s;RbsiTPaBeKalneya)aysareBIBn rdRtUv
GnuvtskmPaBsMxan;dUcCa
1>RbsiTPaBnkarRKb;RKg nigeKogKrcMnUl
2>kareFVIvicarNkmcMNay KWEbgEckcMNayfvikardrvagkareRbIR)as; nigkarvinei yaKsa-FarN[)ansmRsb.
eKalneya)aysareBIBnrbs;RbeTsmYy KYrmaneKaledACaeKalkarN_cMnYn4KW
- karEbgEckFnFan
- esrPavUbnIykm kickeM nIn nigkarEckcaynR)ak;cMNlU nRTBsm,ti[)anesIrKa. tamryBn nigcMNay
saFarN rdaPi)aledIrtYnaTIsMxan;kg karEbgEckbNaFnFanenAkg esdkic CMruj nigminCMrju 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 qHbBaagM skmPaBesdkic eRBaHfafvikavivDn_fak;eLIg cuHtamesdkic ehIykman\TiBleTAelI
esdkicvji pgEdr. dUecHfvikaminEmnRtwmEtCa-ksarsRmab;kt;RtarebobKNenyenaHeT. fvikaebskmmYy
c,as;las;KWeFVvI icarNkmkg karGnuvt nigkareRbIR)as;meFa)ayhirBavtEdlTTYl)an ebIcMNUlsareBIBn
cMNUlminEmn sareBIBn nigcMNUlmUlFn. fvikardaPi)alKWCakar):an;sannUvcMNUlnigcMNayrbs;rdsrab;qaM
bnab;Edl ]TisPaBedayrdmnIhirBavtenA cMeBaHmuxsPa bGgkarnItibBati edIm,IsMku arGnumt.
fvikaCa]bkrN_mYydcaM)ac;sRmab;[rddwknaMneya)ayesd nighirBavt) anRtwmRtUvnig jaugM [rdkab;Cab;nvU
karRbRBwteTA nigGnuvtkmvFi Ineya)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:aRkUesdkci KWCakarsikSaTaMgmUlEdlBinitemIlGMBIplitkm PaBmankargareFVIGnIkmPaB kareRbIR)as;
nigkarvinei yaK kRmitfCaTUeTA{GtiprNa} tRmUvkar nigkarpt;pg;srub.
8>etImIRkUesdkicCaGVI?
cM> mIRkUesdkicKWCakarsikSaGMBI\riyabT nigkareFVIesckIsMerccitrbs;buKlmak; RkumRKYsar nImYy.
9>etIkarerobcMdMeNIrkarfvikaCatieFVIeLIgy:agdUcemcxH?
DY CHANDOEUN
cM> dMeNIrkarerobcMfvikaCati
- Ex3-6 rMlwkBinitfvika nigeKalneya)ayGPivDn_Cati
- Ex7-9 eFVEI pnkarBIRksYg bsabn
- Ex10-12 GnumtkgcMenamRksYg-sabn GnumteTAKNrdmnI
- Ex12 GnumteTArdsPa nigRBwTsPa.
10 etImIRkUesdkic nig m:aRkUesdkicxusKadUcemc ?
cM/ PaBxusKarvagmIRkUesdkci nig m:aRkUesdkicxus KWGefrEdlRtUvsikSa.
mIRkUesdkci sikSafedImTabfGgr eFobnwgfTMnijepSgeTot cMENk m:aRkUesdkic sikSaBIkMritfmFm
EdlKNnaedayrab;bBalRKb;TnM ij nig esvaeRbITaMgGs; PaBxusKamYyeTotKWkarsnti. kgkarsikSamIRkU
esdkiceK[R)ak;cMNUlrbs;xnedIm,ITji TMnijepSg cMEnkkarsikSamIRkUesdkicvij kRmitnR)ak;cMNUlsrub b
cMnayKWsitenAeRkamGefrsMxan;EdlRtUvsikSa eRkABIenHmIRkUesd nigm:aRkUesdkicsikSaGMBITidPaBesdkicepSg
Ka. karsikSaGMBITpI SarTMnij bTIpSarBlkmEtmYyRbePTCakarsikSakgkRmitmIRkUesdkic.
11> etIRbBnesdkicmanb:unan? cUrerobrab;.
cM> RbBne sdkicmanbIKW esdkicTpI SaresrI esdkicbBaar besdkicEpnkar nigesdkiccRmuH
-esdkicTpI SaresrI kmsiTelIFnFanesdkicmYyPaKFM sitenAkgrgVg;karRKb;RKgrbs;EpkkCnEdlCarUbvn
buKl nignItbi uKl. edayELkynkarRKb;RKg nigsRmbsRmYlEpkTaMgRsugelIynkarTIpSarEdltagRTwsIkasSik
ehAfaCaesdkicEdleFVIniytkmedayxng. RbBnesdkicenH esckIsRmccitk g karEbgEckFnFanKWCaesrIPaB
rbs;Pak;garesdkic CakarBitesrIPaBenHGaRsyeTAnwgesckIRtUvkar nigkarptp; g;kgsgmesdkic. BIeRBaHmun
nwgplitrbs;GVImYy Pak;garesdkicEdlCaplitkrRtUvsikSaesckIRtUvkarrbs;GtifiCn bGkeRbIR)as;. krNIenH
skmPaBplitkm karpas;br nigkareRbIR)as;TnM ij nigesvaCaTUeTARtUvmanesrIPaBbribUrN_. kg RkbxNe sdkic
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
DY CHANDOEUN
DY CHANDOEUN
16.
17.
.......)
(
)
18.
.
DY CHANDOEUN
19.
1.
2.
20.
1.
2.
3.
DY CHANDOEUN
21.
(
)
22.
.
23.
24.
a.
b.
c.
d.
25.
o
o
o