TotalIncomeTaxLaw.pdf (၀င်ငွေခွန်ဥပဒေ၊ နည်းဥပဒေများ၊ စည်းမျဉ်းများ၊ ပုံစံများ)

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29 0ifaiGEpS tf wGi;f pnf;Muyfjcif; 16
30 tjcm;udp&yfrsm; 16-17
9 jynfaxmiftcsif;csif; oabmwl pmcsKyfcsKyfqdkjcif;
31 tjcm;Edik if rH sm;ESihf tpDtpOfjyKvyk jf cif; 17
10 t,lcHjcif;? jyifqifjcif;ESifh vTJtyfjcif;
32 yxrt,lcH0ifjcif; 17-18
33 'kwd,t,lcH0ifjcif; 18-19
33-u uefYowfcsufrsm; 19
34 tqHk;tjzwftwGufvJTtyfjcif; 19
35 jyifqifjcif; 20
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13 tcGeft&aumufcHjcif;
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40 t&aumufc&H ef tjcm;enf;vrf;rsm; 23
14 xyfjznfhvkyfydkifcGifhrsm;
41 Mum;jzwftrdefU 24
42 owif;tcsut f vufrsm; awmif;qdyk ikd cf iG hf 24
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44 taqmufttHrk sm;odYk 0ifa&mufMunf&h pI pfaq;cGihf 24-25
45 &SmazGciG Ehf iS hf pm&if;rsm;odr;f qnf;cGihf 25
15 jypfrIrsm;ESifh jypf'Pfrsm;
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48 t*wdvu kd pf m;jcif;twGuf jypf'Pf 27
49 taMumif;tcsufrsm;udkxkwfazmfjcif; 27-28
50 cGijhf yKcsujf zifh w&m;pJq G jkd cif; 28
16 enf;Oya'rsm; jyKvkyfydkifcGifh
51 enf;Oya'rsm;? pnf;rsO;f rsm;ponfwYkd jyKvyk yf ikd cf iG hf 28
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57 w&m;pJqG jkd cif;rS wm;jrpfjcif; 29
58 pnf;urf;owfumvtydkif;tjcm;wGufcsufjcif; 29
18 59 - 29
0ifaiGcGefOya'
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wnfonfh&uf wnf&rnf/
2/ / Oya'onf jynfaxmifpo k rwjrefrmEdik if aH wmfwpf0ef;vH;k wGif
tmPmwnf tmPmwnf&rnf/ xdjYk yif jynfaxmifpo k rwjrefrmEdik if aH wmf jyify
apjcif; ae jynfaxmifpo k rwjrefrmEdik if aH wmf\ Edik if o H m;rsm;ay:wGif
vnf; tmPmwnf&rnf/
3/ / Oya'wGiyf g&daS om atmufygpum;&yfrsm;onf azmfjyygt"dym ,f
t"dym,f oufa&mufap&rnf-
azmfjycsufrsm; (u) jrefrmEdkifiHqo kd nfrmS jynfaxmifpo k rwjrefrmEdik if aH wmf
udk qdo k nf?
(c) Oya'qdo k nfrmS 0ifaiGceG Of ya'udq k o kd nf?
(*) enf;Oya'rsm; qdo k nfrmS Oya't& jyKvyk o f nfh enf;Oya'
rsm;udk qdo k nf?
(C) tcGef qdo k nfrmS Oya't& ay;aqmif&rnfh 0ifaiGceG jf zpfNy;D
Oya't& wyf&u kd o
f nf'h PfaiGvnf;yg0ifonf?
(i) tcGex f rf; qdo k nfrmS Oya't& 0ifaiGceG pf nf;Muyf&ef&o Sd nfh
0ifaiG&&dSojzifh xdk0ifaiGtwGuf usoifhrnfh 0ifaiGcGefudk
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rSw, f jl cif;?0ifaiGjzpfxeG ;f ay:aygufjcif; odrYk [kwf 0ifaiGjzpfxeG ;f
ay:aygufonf[k rSw, f jl cif;wdu Yk kd qdok nf?
(q) ESpf qdo k nfrmS b@ma&;ESpu f qkd o kd nf?
(Z) 0ifaiGESpf qdo k nfrmS 0ifaiG&&do S nfEh pS u f q kd okd nf?
(ps) pnf;MuyfESpf qdkonfrSm0ifaiGESpfESifhwpfqufwnf;jzpfaom
aemufEpS u f kd qdo k nf?
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f nfv
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2011 ckESpf? pum;&yfrsm;tpm;xdk;jcif;qdkif&m Oya'yk'fr 2(u) t& tpm;xdk;onf/
2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 4 t& tpm;xdk; jyifqifonf/
2
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(1) wpfOD;csif;yk*dKvfjzpfygu 0ifaiGESpftwGif; jrefrmEdkifiH
&ufaygif; wpf&m&Spfq,fhoHk;&ufxufrenf; aexdkifaom
EdkifiHjcm;om;?
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jzpfap? tjcm;wnfqOJ ya'wpf&yf&yft& jzpfap? wnfaxmif
EdkifiHjcm;om;tpk&Sifrsm;jzifh zJGUpnf;xm;onfh odkYr[kwf
Edik if jH cm;om; tpk&iS rf sm;yg0ifonfh ukrP ?D
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pDrt H yk cf sKyjf cif; ESihf qH;k jzwfjcif;udp tm;vH;k udk jrefrmEdik if H
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xm;onfh odrYk [kwf Edik if jH cm;om;rsm; yg0ifonfh yk*Kd vpf ?k
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rnfonfhumvtydkif;tjcm;rqdkaexdkiftvkyfvkyfudkifxdkjyify
wGi0f ifaiG&&daS om jynfaxmifpo k rwjrefrmEdik if aH wmf\
Edik if o H m;udk qdo k nf?
() pkpkaygif;0ifaiG qdo k nfrmS 0ifaiGEpS t f wGi;f &&do S nfh atmufyg
0ifaiGukd qdo k nf-
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jzpfygu jrefrmEdik if t H wGi;f rSvnf;aumif;? jyifyrSvnf;aumif;
&&do S nfh 0ifaiGtm;vH;k ?
(2) jynfyae Edik if o H m;jzpfygu enf;Oya'rsm;t& jy|mef;onfh
0ifaiGtm;vHk;?
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awmf Edik if jH cm;&if;ES;D jrK yEf rHS OI ya't& &if;ES;D jrK yEf o
HS nfh Edik if H
jcm;om; odrYk [kwf Edik if jH cm;pD;yGm;a&;tzJUG tpnf;jzpfygu
jrefrmEdik if t H wGi;f rS &&do S nfh 0ifaiGtm;vH;k ?
(P) ukrP D qdo k nfrmS jrefrmEdik if u H rk P tD ufOya'wGijf zpfap? tjcm;
wnfqJ Oya' wpf&yf&yfwiG jf zpfap? t"dym ,fziG q hf kd xm;onfh
ukrP u D qkd okd nf/ ,if;pum;&yfwiG f Oya'yg udp& yfrsm;
tvdkYiSm jynfaxmifpktpdk;&u ukrPDtjzpf owfrSwfaom
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Edik if jH cm; pD;yGm;a&; tzJUG tpnf;rsm;yg0ifonf?
1989 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 4 t& tpm;xdk;onf/
1989 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 6 t& jznfhpGufonf/
3
(w) Edik if oH m; qdo k nfwiG f Oya'ygudp& yfrsm; tvdiYk mS {nfEh ikd if o H m;
ESihf Edik if o H m;jyKciG &hf olrsm; yg0ifonf?
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qdik &f m rwnfypn;f udk qdo k nf?,if;pum;&yfwiG f tpk &S,, f mESifh
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rsm;vnf;yg0ifonf/
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(") NrdKUe,ftcGefOD;pD;XmerSL; qdo k nfrmS Oya't& tcGex f rf;u
ay;aqmif&rnfhtcGefudk pnf;MuyfaumufcH&ef wm0efay;xm;
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pnf;Muyf aumufc&H ef wm0efay;tyfxm;aom OD;pD;t&m&Srd sm;
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k nf-
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owfrw S af y;xm;onfh tcsed u f mvtwGi;f ay;aqmif&efysuf
uGufol?
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oufouf toH;k jyKaom 0ifaiG?
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(3) aiGpak qmif;rIEiS hf pyfvsO;f enf;Oya'rsm;jzifh jy|mef;onfh
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(4) yifpifrS ajymif;vJ &aomaiG?
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(6) tmrcHay:vpDtwGuf xkwaf y; &&daS iG?
(7) tzefwvJvJ r[kwb f J wpfcgwpf&H &&do S nfah iG?
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( cc ) vkyif ef;wpf&yf&yfrS &&do S nfh 0ifaiG?
2011 ckESpf? pum;&yfrsm;tpm;xdk;jcif;qdkif&m Oya'yk'fr 2(C) t& tpm;xdk;onf/
5
(8) yk*Kd vpf k wpfcck rk S tjrwfa0pk/
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&&do S w l pfrsKd ;rsKd ;ESiphf yfvsO;f jzpfap? 0ifaiGwpf&yf&yf odrYk [kwf
0ifaiGtrsKd ;tpm;wpf&yf&yfEiS hf pyfvsO;f jzpfap atmufygwdu Yk kd
jyKvkyfEdkifonf-
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(2) tcGef oufomcGiahf y;jcif;?
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or0g,ru@ odrYk [kwf yk*v ud u@rS topfxal xmif
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trsKd ;tpm; wpf&yf&yfEiS hf pyfvsO;f vkyif ef;pwifaomESpf
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jyKEdkifonf?
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tusKd ;cHpm;cGirhf sm; jy|mef;yg&dv S Qif ,if;jy|mef;csurf sm;ESit hf nD
cHpm;cGifh&dSap&rnf/
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oufomcGifhrsm; oabmwlncD sujf zifh trdeaYf Mumfjimpmxkwjf yef atmufyg
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onf-
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tdraf xmifzufEiS o hf m;orD;rsm;twGuf cGijhf yKaiG
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oufa&mufap&rnfah eY&uf odrYk [kwf pnf;MuyfEpS u f okd wfrw S f
ay;&rnf/
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wGif tcGew f u G cf suNf y;D pnf;Muyf&rnf-
(1) yk*K v d pf t k wGujf zpfvQif tajccHciG jhf yKaiG?
(2) wpfOD;csif;yk*dKvftwGufjzpfvQif-
(uu) tajccHcGifhjyKaiG?
( cc ) tcGex f rf;\ tdraf xmifzufEiS o hf m;orD;rsm;
twGuf cGijhf yKaiG?

6
( ** ) tcGexf rf; ESihf tdraf xmifzuf\touftmrcH
twGuaf y;&aom y&Dr, D ?H
(CC) enf;Oya'rsm;jzifh jy|mef;onfh aiGpak qmif;jcif;
twGuf xnf0h ifaiG/
>cif;csu/f yk'cf JG (u) ESihf (*)wdoYk nf yk'rf 13 t& tajcypn;f rS jrwfpeG ;f aiGtay: wGucf suf
jcif; ESifh aomfvnf;aumif;? yk'fr 26 yg jynfyaeEkdifiHjcm;om;ESifhaomfvnf;aumif;
oufqidk jf cif; rdaS p&/
(C) yk'rf cG(J *)t&wGucf suNf y;D pnf;Muyf&mwGiEf ikd if aH wmftzGUJ tpnf;
tqifhqifhu uruxjyKaom odkYr[kwf b@ma&;ESifhtcGef
0efBuD;Xmeu trdefYaMumfjimpmxkwfjyef todtrSwfjyKaom
bmoma&; odkYr[kwf ukodkvfa&;qkdif&mtzGJUtpnf;wpfckckodkY
jzpfap? ,if;udpr sm;ESio hf ufqidk of nhf &efyakH iGwpf&yf&yfoYkd jzpfap
vSL'gef;xnf0h ifaiGuv kd nf; Ekwyf ,f&rnf/ ,if;odYk vSL'gef;xnfh
0ifaiGonf tcGex f rf;\ pkpak ygif;0ifaiG\ ESpq f ,fih g;&mcdifk Ef KS e;f ESihf
nDrQaomaiGxuf rydak p&/
&Si;f vif;csu/f yk'rf cGJ (C) ygukov kd af &;qd&k mwGif ynma&;? use;f rma&;ESihf qif;&JErG ;f yg;olrsm;
tm; u,fq,fapmifah &Smufa&;ponfh trsm;jynfot l usKd ;twGuf axmufyahH y;urf;jcif;rsm;
yg0ifonf/
tcef; 3
vkyfydkifcGifhESifh wm0efrsm;
7/ / jynfaxmifpt k pd;k &tzGUJ \ oabmwlncD sujf zifh jynfaxmifpk

vkyyf ikd cf iG hf ESihf tpd;k &tzGUJ \b@ma&;ESit hf cGe0f efBu;D Xmeonf trdeaYf Mumfjimpm
wm0efrsm; xkwfjyef Oya'yg vkyfydkifcGifhESifhwm0efrsm; aqmif&Guf&ef
twGuf tzJUG rsm; zJUG pnf;Edik o f nf/ xdt Yk jyif jynfaxmifpk
tpdk;&tzGJU\ oabmwlnDcsufjzifh jynfaxmifpk tpdk;&tzGJU\
b@ma&;ESit hf cGe0f efBu;D Xmeonf vdt k yfygu trdeYf aMumfjimpm
xkwjf yef ,if;tzJUG wpfcck \ k vkyyf ikd cf iG Ehf iS hf wm0efrsm;udk wpfO;D
wpfa,muftm;vnf;ay;Edkifonf/

7
tcef; 4
0ifaiGwGufcsufjcif;
8/ / (u) 0ifaiGtoD;oD;udk atmufyg0ifaiGacgif;pOftvdu k f

0ifaiGacgif;pOfrsm; wGufcsuf&rnf-
(1) vpm?
(2) toufarG;0rf;ausmif;ynmvkyfief;?
(3) pD;yGm;a&;vkyfief;?
(4) ypnf;?
(5) tajcypn;f rS jrwfpeG ;f aiG?
(6) 0ifaiG&vrf; razmfjyEdik o f nf0h ifaiG?
(7) tjcm;&vrf;rsm;rS 0ifaiG?
(c) vpm odkYr[kwf tajcypnf;rS jrwfpGef;aiGacgif;pOfrS 0ifaiGjzpf
vQif 0ifaiGacgif;pOfwpfcck si;f tvdu k cf jGJ cm;Ny;D tcGeu f kd oD;jcm;pD
pnf;Muyf&rnf/
(*) tjcm;acgif;pOfrsm;rS 0ifaiGjzpfvQif 0ifaiGacgif;pOfwpfcpk rD S 0ifaiG
udk pkaygif;Ny;D pkpak ygif;0ifaiGtay:wGif tcGepf nf;Muyf&rnf/
9/ / rnforl qdt k vky&f iS x f rH S rdr&d &doS nf?h odrYk [kwf &&ef&o Sd nfh
vpm atmufyg0ifaiGwdkYtwGufvpmacgif;pOfjzifhtcGefaqmif&rnf-
(u) vpm? vkycf ? ESppf OfaMu;? yifpif? u&kPmaMu;ESi?hf
(c) vpmESiv hf yk cf tpm;? odrYk [kwf ,if;wdt Yk jyif xyfaqmif;&&do S nfh
tcaMu;aiG? aumfr&SiEf iS hf tusKd ;cHpm;cGi/hf
10/ / (u) rnforl qdk toufarG;0rf;ausmif;ynmvkyif ef;rS rdr&d &do S nfh
toufarG;0rf;ausmif; 0ifaiGtwGuf toufarG;0rf;ausmif;vkyif ef;acgif;pOfjzifh tcGef
ynmvkyfief; xrf;aqmif&rnf/
(c) xd0k ifaiGukd wGucf su&f mwGif 0ifaiG&&d&S ef ukeu f sonfph &dwrf sm;ESihf
pnf;rsO;f rsm;t& jy|mef;onfh ypn;f wefz;kd avsmah iGukd Ekwaf y;&
rnf/
od&Yk mwGif atmufygwdu Yk kd Ekwrf ay;&-
(1) r-wnfp&dw?f
(2) ud, k af &;ud, k wf mp&dw?f
(3) vkyif ef;yrmPESihf rrQatmifrsm;onfh p&dw/f

8
&Sif;vif;csuf 1/ / toufarG;0rf;ausmif;ynmvkyfief;qdkonfrSm rdrduRrf;usif onfh
vkyif ef;udk tcaMu;aiG, l vkyu f ikd af y;aom vkyif ef;tm;vH;k jzpfNy;D ?
q&m0ef? olemjyKq&mr? a&SUae? tif*sifeD,m? Adokum? &kyf&Sif
ynmonf? obifynmonf? pma&;q&m? yef;csq D &m? yef;ykq&m?
pm&if;udkif? pm&if;ppf? aA'ifq&m? ausmif;q&m ponfwdkY\
tcaMu;aiG,Nl y;D vkyu f ikd af om vkyif ef;rsm;yg0ifonf/
&Sif;vif;csuf 2/ / toufarG;0rf;ausmif;ynmvkyfief;rS 0ifaiGudkwGufcsuf&m wGif
vpmr[k w f a omtcaMu;aiG t jzpf &&d S o nf h 0if a iG r sd K ;ud k o m
xnfhoGif;wGufcsuf&rnf/
&Sif;vif;csuf 3/ / toufarG;0rf;ausmif;ynmvkyfief;udk udk,fwdkifrvkyfbJ tjcm;
oltm;iSm;&rf;vkyfudkifvQif xdkvkyfief;udk pD;yGm;a&; vkyfief;tjzpf
tcGefpnf;Muyf&rnf/
11/ / (u) rnforl qdk pD;yGm;a&;vkyif ef;rS rdr&d &daS om0ifaiGtwGuf pD;yGm;a&;
pD;yGm;a&; vkyif ef;acgif;pOfjzifh tcGex f rf;aqmif&rnf/
vkyif ef; (c) xd0k ifaiGukd wGucf su&f mwGif 0ifaiG&&d&S ef ukeu f sonfph &dwrf sm;ESihf
pnf;rsO;f rsm;t& jy|mef;onfh ypn;f wefz;kd avsmah iGukd Ekwaf y;&
rnf/
od&Yk mwGif atmufygwdu Yk kd Ekwrf ay;&-
(1) r-wnfp&dwf?
(2) udk,fa&;udk,fwmp&dwf?
(3) vkyif ef;yrmPESihf rrQatmifrsm;onfh p&dw/f
(4) ukrP ED iS hf or0g,rtoif;r[kwaf om yk*Kd vpf w k iG f yg0ifol
wpfOD;OD;tm; xdkyk*dKvfpkrSay;onfhaiG? odkYaomf touf
arG;0rf;ausmif;ynmvkyif ef;twGuf ay;aiGukd Ekwaf y;&rnf/
&Si;f vif;csuf / / pD;yGm;a&;vkyfief;qdkonfwGif aiGacs;oufaocHvufrSwfrsm;?aiGacs;
pmcsKyfrsm;? 'DbifcsmvufrSwfrsm; tygt0if twdk;aiG&&eftwGuf aiGjrKyfESHjcif;wdkYvnf;
yg0ifonf/
12/ / (u) rnforl qdk ajr odrYk [kwf ajrESihf taqmufttHik mS ;&rf;jcif;rSrrd d
ypnf; &&daS om0ifaiGtwGuf ypn;f acgif;pOfjzift h cGex f rf; aqmif&rnf/
&Si;f vif;csuf / / ajr odrYk [kwf ajrESit hf aqmufttHk iSm;&rf;jcif; qd&k mwGif ud, k yf ikd f
r[kwo f nfah jr odrYk [kwf taqmufttHt k m; xyfqifh iSm;&rf;jcif;
vnf; yg0ifonf/
(c) xd0k ifaiGukd wGucf su&f mwGif trSe&f &do S nfh iSm;&rf;c? odrYk [kwf
a'oqdik &f mtmPmydik t f zJUG tpnf;\&mjzwfEeI ;f ? xdkESpf&yf teuf
rsm;&mrS ,if;aiG&&d&S efuek u f sonfph &dwu f Ekd w
k af y;&rnf/ od&Yk mwGif

9
atmufygwdkYudkEkwfray;&...
(1) r-wnfp&dw?f
(2) ud, k af &;ud, k w f mp&dw?f
(3) rqDavsmo f nfh p&dw/f
13/ / rnforl qdk ESpw f pfEpS t f wGi;f tajcypn;f wpfck odrYk [kww f pfcx k ufy kd
tajcypnf;rS a&mif;csjcif;? vJv, S jf cif; odrYk [kwt f jcm;wpfenf;enf;jzifv h aJT jymif;
jrwfpGef;aiG jcif; jyKvyk v f Qif ,if;odjYk yKvyk f &&daS om jrwfpeG ;f aiGtwGuf tajcypn;f
rS jrwfpGef;aiGacgif;pOf jzifh tcGefxrf;aqmif&rnf/ tajcypnf;rS
jrwfpeG ;f aiGukd enf;Oya'rsm;jzifjh y|mef;onft h wdik ;f wGucf su f tcGef
pnf;Muyf&rnf/
14/ / rnforl qdk rdrrd nfuo hJ Ykd &&dcS o hJ nfukd twdtus rajz&Si;f Edik o f nfh
0ifaiG&vrf; ra&TUajymif;Edik af omypn;f ? odrYk [kwf aiGtygt0ifjzpfaom a&TUajymif;Edik f
razmfjyEdkifonfh onfyh pn;f wpf&yf&yftwGuf 0ifaiG&vrf; razmfjyEdik o f nf0h ifaiG
0ifaiG acgif;pOfjzifh ,if;ypn;f wefz;kd ? odrYk [kwf aiGtay:wGif tcGex f rf;aqmif
&rnf/
yk'rf t&0ifaiGuekd nf;Oya'rsm;jzifh jy|mef;onft h wdik ;f wGucf su&f rnf/
14-u/ / txufazmfjyyg0ifaiGacgif;pOfrsm;ESifhtusHK;r0ifaom0ifaiGudk
tjcm;&vrf;rsm; tjcm;&vrf;rsm;rS 0ifaiGacgif;pOfjzifh tcGex f rf;aqmif&rnf/
rS0ifaiG ,if;acgif;pOfrS 0ifaiGudk wGufcsuf&mwGif 0ifaiG&&dS&efukefus
onfph &dwrf sm;udEk w k af y;&rnf/ od&Yk mwGif atmufygwdu Yk kd Ekwrf ay;&-
(1) r-wnfp&dw?f
(2) ud, k af &;ud, k wf mp&dw?f
(3) rqDavsmo f nfh p&dw/f
14-c/ / tcGex f rf;\ pkpak ygif;0ifaiGwiG f tcGex f rf;uvHak vmufaomtaMumif;
tcGexf rf;\pkpak ygif; wpfpw kH pf&mr&db S J ZeD;ESit hf rd af xmifrusao;onfo h m;orD;odw Yk u kd &f u
kd f
0ifaiGwiG x
f nfo
h iG ;f jzpfap? oG,0f u kd f jzpfap vTaJ jymif;ay;onfyh pn;f rS&&So d nfh 0ifaiG
&rnfh0ifaiGrsm; odrYk [kwv f yk if ef;rS &&do S nfh 0ifaiGukd xnfo h iG ;f tcGepf nf;Muyf&rnf/

10
tcef; 5
0ifaiG&&dSonfhtcsdef tcGefay;aqmifjcif;
15/ / (u) rnforl qdk ESpw f pfEpS tf wGi;f tcGepf nf;Muyfxu kd af om

0ifaiG&&dSonfh pkpak ygif;0ifaiG odUk r[kwf tajcypn;f rS jrwfpeG ;f aiG&&dv S Qif xdok Ykd
tcsdeftcGefay; 0ifaiG &&dcS sed f 0ifaiGceG af y;aqmif&ef wm0ef &daS p&rnf/
aqmifjcif; (c) rnfolUtm;rqdk ESpfwpfESpftwGif; tcGefpnf;Muyfxdkufaom
pkpkaygif; 0ifaiG odkYr[kwf tajcypnf;rS jrwfpGef;aiG&Sdonf[k
,lqvQif NrdKUe,ftcGefOD;pD;XmerSL;onf &&Sdxm;onfhowif;
tcsuftvufrsm;tay: tajcjyKvsuf 0ifaiGcGefay;aqmif&ef
awmif;cHEdkifonf/
16/ / (u) yk'rf 15 ygtwdik ;f ay;aqmif&rnfh tcGeo f nf xdEk pS t f wGi;f
0ifaiG&&dSonfhtcsdef rdr&d &drS nfh pkpak ygif;0ifaiGuckd efrY eS ;f wGucf su f ,if;tay:usoifh
tcGefay;aqmif&ef onfh tcGejf zpf&rnf/ xdt k cGeu f kd vpOf? odrYk [kwo f ;kH vwpfBurd f
enf;vrf;rsm; t&pfjzifah y;aqmif&rnf/odUk &mwGif tajcypn;f rSjrwfpeG ;f aiGjzpf
ygu tajcypnf;udk a&mif;csjcif;? vJvS,fjcif; odkUr[kwf
wpfenf;enf;jzifh vTaJ jymif;jcif;? jyKonfah eUrS &ufaygif; 30twGi;f
tcGefay;aqmif&rnf/
(c) tqdyk gpkpak ygif; 0ifaiG vpmacgif;pOfjzifh &&daS om 0ifaiG wpfrsKd ;
wnf; yg0ifvQif xd0k ifaiG&&do S nfh tcsed w f ikd ;f wGif &&do S nfah iGrS
xd0k ifaiGEiS phf yfvsO;f usoifrh nfh tcGeu f akd y;aqmif&rnf/
(*) tqdyk g pkpak ygif;0ifaiG vpmacgif;pOfjzifh &&daS om 0ifaiGtjyif?
tjcm;acgif;pOfjzifh &&daS om0ifaiGvnf; yg0ifvQif vpmacgif;pOf
wpfrsKd ;wnf;ESiphf yfvsO;f usoifah omtcGeu f kd yk'rf cJ(G c)ygtwdik ;f
ay;aqmif uset f cGeu f kd yk'rf cJG (u)ygtwdik ;f ay;aqmif&rnf/
(C) vpmacgif;pOfEiS hf tusKH ;0ifaom aiGwpf&yf&yfxw k af y;&ef wm0ef
&dSolonf xdkaiGxkwfay;csdef xkwfay;onfhaiGESifhpyfvsOf;
usoifah omtcGeu f kd Ekw, f &l rnf/ xdo k Ykd Ekw, f &l mwGif oufqikd o f l
\ wpfEpS t f wGuf tqdyk g acgif;pOfrS 0ifaiGukd cefrY eS ;f wGucf suNf y;D
,if;tay: usoifo h nft h cGeu f kd twwfEikd q f ;kH tnDtrQ t&pfrsm;
jzifhEkwf,l&rnf/
od&Yk mwGif 0ifaiG&&do S nfh ESpt f wGi;f tcGeu f ykd Ekd w k rf vd Qiaf omf
vnf;aumif;? avQmEh w k rf v d Qivf nf;aumif;? uset f &pf odrYk [kwf
t&pfrsm;udk avsm h jzpfap? wd;k jzpfap Ekw, f El ikd o f nf/
2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 12(u) t& jznfhpGufonf/
11
(i) vpmacgif;pOfrt S y useaf cgif;pOfrsm;rS 0ifaiGtrsKd ;tpm; wpf&yf
&yfESifhpyfvsOf; aiGxkwfay;&ef wm0ef&dSolu Ekwf,lay;oGif;
ap&ef tvdkYiSm jynfaxmifpktpdk;&tzGJU\b@ma&;ESifh tcGef
0efBu;D Xmeonf jynfaxmifpt k pd;k &tzGUJ \ oabmwlncD sujf zifh
trdeaYf Mumfjimpm xkwjf yef owfrw S Ef ikd of nf/
(p) yk'rf cJG (C) ESihf (i) t& Ekw, f xl m;aomaiGtm;vH;k udk Ekw, f o l l
onfowfrSwfxm;onfhtcsdeftwGif; jynfaxmifpktpdk;&odkY
ay;oGi;f &rnfjzpfNy;D udpE iS hf pyfvsO;f aom owfrw S cf sut f m;vH;k
udvk nf; vdu k ef m&rnf/
(q) rnforl qdk vHak vmufaom taMumif;r&db S J yk'rf cJG (C) ESihf (i)
t& tcGeu f kd Ekw, f al y;oGi;f jcif;rjyKvQif xdt k cGeEf iS hf pyfvsO;f
ay;aqmif & ef ysuf u G u f o l t jzpf rS w f , l j cif ; vnf ; cH & rnf /
,if;odkUysufuGufonfhtwGuf ay;aqmif&rnfh'PfaiGudk
jynfaxmifpktpdk;&tzGJU\ b@ma&;ESifhtcGef0efBuD;Xmeonf
trdeaYf Mumfjimpm xkwjf yefowfrw S Ef ikd o
f nf/
(Z) yk'frt& ay;oGif;&rnfh tcGefudk ray;oGif;vQif? odkYr[kwf
ay;oGi;f onfh tcGeo f nf oufqikd &f m pnf;Muyfrw I iG f usoifo h nfh
tcGex f ufavsmv h Qif ,if;avsmah iG\ wpfq,f&mcdik Ef eI ;f ESihf
nDrQaomaiGukd 'PfaiGtjzpf ay;aqmifap&rnf/ od&Yk mwGif yk'rf cJG
(C) ESifh (i)t& ay;aqmif&ef wm0ef&dSonfhtcGeftay:
yk'rf t& 'PfaiGrusoifah p&/
&S i f ; vif ; csuf / / yk ' f r t& xk w f a y;&ef w m0ef & d S o l q d k o nf r S m

wpfO;D wpfa,mufyikd v f yk if ef;jzpfvQif ydik &f iS u
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kd w
f ikd jf zpfNy;D ? yk*Kd vpf yk ikd f
vkyfief;jzpfvQif xdkyk*dKvfpkomjzpfonf/ xdkYjyif jynfaxmifpktpdk;&?
odkYr[kwf a'oqdkif&mtmPmydkiftzJGUtpnf;jzpfvQif oufqdkif&maiG
xkwaf y;&efwm0ef&o Sd nfh pDrcH efcY aGJ &; 0efxrf; jzpfonf/
2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 12(c) t& tpm;xdk;onf/

2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 12(*) t& jznfhpGufonf/
2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 12(C) t& tpm;xdk;onf/
12
tcef; 6
0ifaiGaMunmvTmESifh vpmESpfcsKyfpm&if;ay;ydkYjcif;
17/ / (u) rnforl qdk 0ifaiGEpS t f wGi;f 0ifaiGceG f pnf;Muyfxu kd o

f nffh pkpak ygif;
0ifaiGaMunmvTm 0ifaiG&&dSvQif xdk0ifaiGESpftwGuf rdrd\ 0ifaiGaMunmvTmudk
pnf;rsO;f rsm;jzifh jy|mef;xm;onft h wdik ;f 0ifaiGEpS f ukeq f ;kH Ny;D oH;k v
twGi;f ay;yd&Yk rnf/od&Yk mwGif vpmacgif;pOfrS 0ifaiGom&&do S jl zpf
vQif ,if;odYk ay;yd&Yk efrvd/k
(c) rnfolYtm;rqdk ,if;\ 0ifaiGaMunmvTmudk pnf;rsOf;rsm;jzifh
jy|mef;xm;onft h wdik ;f ay;yd&Yk ef taMumif;Mum;Edik o f nf/
(*) rnforl qdk 0ifaiGaMunmvTmay;ydNYk y;D onfah emuf tcGef pnf;Muyfjcif;
rjyKrD ,if ; aMunmvT m rS m ;,G i f ; csuf & d S jyif q if v d k v Qif
jyifqifxm;onfh 0ifaiGaMunmvTm xyfraH y;ydEYk ikd o f nf/
18/ / tvky&f iS w
f pfO;D onf 0ifaiGEpS u f ek q f ;kH Ny;D oH;k vtwGi;f vpmESpcf sKyf
vpmESpfcsKyfpm&if; pm&if;udpk nf;rsO;f rsm;jzifh jy|mef;xm;onft h wdik ;f ESppf Ofay;yd&Yk rnf/
tcef; 7
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kH nf[k
pnf;Muyfjcif; auseyfvQif ,if;aMunmvTmudk tajcjyK 0ifaiGceG f pnf;Muyf&
rnf/
(c) vdktyfvQif NrdKUe,ftcGefOD;pD;XmerSL;u 0ifaiGaMunmvTm
ay;ydNYk y;D oltm;jzpfap? ,if;aMunmvTmay;yd&Yk ef taMumif; Mum;Ny;D
oltm;jzpfap? oufaocH taxmuftxm;rsm;? pm&if;rsm;ESifh
xdpk m&if;rsm;wGirf yg0ifaom ypn;f pm&if;udk jyo&ef taMumif;
Mum;Edik o f nf/ ac:,lppfaq;jcif;vnf; jyKvyk Ef ikd o f nf/ yk'rf cJyG g
ypnf;pm&if;udk pnf;rsOf;rsm;jzifh jy|mef;Edkifonf/ odkY&mwGif
0ifaiGESpfrwkdifrD oHk;ESpfxuf ydkaomumvESifh oufqdkifonfh
pm&if;rsm;udk ac:,l ppfaq; jcif;rjyK&/
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rsm;rS0ifaiGukd rSeu f efpmG wGucf su&f &dES ikd v
f Qi?f ,if;taxmuftxm;
1989 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 14 t& jyifqiftpm;xdk;onf/
2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 3(u) t& tpm;xdk;onf/
13
rsm;ud k o m tajcjyK 0if a iG c G e f pnf ; Muyf & rnf / od k Y & mwG i f
tcGex f rf;jyoaom oufaocH taxmuftxm;rsm;rS 0ifaiGukd
rSefuefpGm wGufcsuf r&EdkifvQif NrdKYe,ftcGefOD;pD;XmerSL;u
vdtk yfaom tjcm; oufaocH taxmuftxm;rsm;udk pdppfNy;D
0ifaiGceG f pnf;Muyf&rnf/
(C) rnforl qdk yk'rf 17 yk'rf cJG (u) t&jzpfap? ,if;yk'rf \ yk'rf cJG
(c)t&jzpfap? 0ifaiGaMunmvTmay;ydkY&ef ysufuGuf vQifaomf
vnf;aumif;? yk'fr\ yk'frcJG (c)t& taMumif;Mum;pmudk
vdu
k ef m&efysuu f uG v f Qiaf omfvnf;aumif; NrKd Ue,ftcGeOf ;D pD;XmerSL;
onf &Edkifoa&GUtaxmuftxm;rsm;udk tajcjyK 0ifaiGcGef
pnf;Muyf&rnf/
&Sif;vif;csuf / /
20/ / 0ifaiGEpS t f wGi;f 0ifaiG&vrf;wpfcck rk S qH;k &H;I aiG&v Sd Qif xdEk pS t
f wGi;f
qH;k &H;I aiG ckErdS f &&do S nfh use0f ifaiG&vrf;rsm;rS 0ifaiGwiG f ckErSd af y;&rnf/ ukepf ifatmif
ay;jcif; ckErSd jf cif; rjyKEikd af omqH;k &H;I aiGaygif;udk wpfqufwnf; aemufo;kH ESpt f xd
o,f,cl Ek rSd cf iG hf ay;&rnf/
odUk &mwGif yk'rf onf atmufygwdEYk iS hf roufqikd af p&-
(u) tajcypn;f rSq;kH &H;I aiG?
(c) yk*Kd vpf w k pfcck rk S t&H;I a0pk/
tcef; 8
xl;jcm;aomudprsm;twGuf 0ifaiGcGef pnf;Muyfjcif;qdkif&m aqmif&Guf&ef enf;vrf;rsm;
21/ / (u) wpfO;D wpfa,muf\ vdrv f nfvakd om &nf&, G cf suaf Mumifh

pnf;Muyfjcif;rS Oya't&0ifaiGceG f pnf;Muyfjcif;rS vGwaf eaom0ifaiGupkd nf;MuyfrI
vGwfoGm;onfh0ifaiG odkUr[kwf jyefvnfpnf;MuyfrjI yKvyk &f ef vdt k yfaMumif;awGU&dv S Qif
oufqikd &f m pnf;MuyfEpS f ukeqf ;kH Ny;D aemuf rnfonft h csed w
f iG rf qdk
pnf;Muyfr?I odrYk [kwf jyefvnfpnf;MuyfrI jyKvyk Ef ikd o f nf/ odaYk omf
udpt wGuf jynfaxmifpt k pd;k &tzGUJ \ b@ma&;ESihf tcGef
0efBu;D Xme u wm0efvt TJ yfaom tzJUG \ BuKd wif cGijfh yKcsu&f Ny;D rS
om ,if;odkY aqmif&Guf&rnf/ BudKwifcGifhjyK&m trIwpfckcsif;
\taMumif;jcif;&mtvdkuf Oya't& &oifh&xdkufaom
tcGerf sm; r&atmif vdrv f nfvakd om &nf&, G cf su&f oSd nf[k ,lq
rSom cGijhf yKcsuaf y;&rnf/
2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 13 t& y,fzsufonf/
2011ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 14 t& tpm;xdk;onf/
14
odkY&mwGif ,if;odkY pnf;MuyfvQif oufqdkif&m pnf;MuyfESpfESifh
qdik o f nfh 0ifaiGceG Ef eI ;f rsm;jzifo h m tcGeu f soifah p&rnf/
&Si;f vif;csu/f / k yk'rf cJG (u)yg vdrv f nfvadk om &nf&, G cf suq f okd nfh pum;&yf
wGif atmufygwkUd vnf; yg0ifonf-
(1) pnf;Muyfxu kd o f nfh 0ifaiG&&So d nfuo kd &d ydS gvsuf xd0k ifaiGEiS hf
pyfvsO;f 0ifaiGaMunmvTm wifoiG ;f &ef ysuu f uG jf cif;?
(2) 0ifaiGwpf&yf&yfodkUr[kwf0ifaiGtrsdK;tpm; wpf&yf&yfESifh
pyfvsOf; jynfwGif;tcGefrsm;OD;pD;XmeESihf oufqdkif&m
tcGeOf ;D pD;XmerSL;H;k rsm;u 0ifaiG aMunmvTm? tHKS ;tjrwf
pm&if;tygt0if pm&if;Z,m;rsm;? pm&Gupf mwrf; taxmuf
txm;rsm;udk pmjzifah wmif;cHonft h cg ,if;odUk awmif;cHpm
wGif owfrw S x f m;onht f csed t f wGi;f jzpfap? wd;k jri ahf y;xm;
onfhtcsdeftwGif;jzpfap ay;ydkU&efysufuGufjcif; odkYr[kwf
rrSefuefaompm&if;rsm;? pmcsKyfpmwrf;rsm;ESifh tjcm;
pm&Gupf mwrf;rsm;udk wifjyjcif;/
(c) yk'rf cJG (u)ESihf roufqikd af omudpj zpfvQif pnf;MuyfEpS f ukeq f ;kH Ny;D
oH;k ESpt f wGi;f om azmfjyygtwdik ;f pnf;MuyfciG ?hf odrYk [kwf jyefvnf
pnf ; Muyf c G i f h & d S & rnf / xd k o d k Y p nf ; Muyf j cif ; rsm;ud k
atmufygtaMumif;wpfcck Ek iS hf pyfvsO;f aqmif&u G f Edik o f nf-
(1) 0ifaiGceG pf nf;Muyfxu kd v f supf nf;Muyfjcif;rS vGwo f mG ;cJjh cif;?
(2) 0ifaiGceG af vsm h pnf;MuyfcjhJ cif;?
(3) avsmeh nf;onfh EIe;f jzifh pnf;MuyfcjhJ cif;?
(4) Oya't& cGijhf yKoifo h nfxufy kd oufomcGijhf yKcjhJ cif;?
22/ / (u) yk'rf 7t& vkyyf ikd cf iG &hf o Sd nft h zJUG wpfcck o k nf Oya't& wlnD
rSm;,Gif;csufudk aom vkyyf ikd cf iG &hf o Sd ?l odrYk [kwf tzJUG wpfzUGJ u csrw S af omtrdew Yf iG f
jyifjcif; rSww f rf;rS ay:vGix f if&mS ;onfh rSm;,Gi;f csuw f pfcck u k kd ,if;trdecYf s
rSwo f nf&h ufrS oH;k ESpf twGi;f jyifEikd o f nf/ xdjYk yif tvm;wlumv
tydik ;f tjcm;twGi;f tcGex f rf;u nTejf yonfh tqdyk g rSm;,Gi;f csuf
wpfckckudkvnf;jyifay;&rnf/
od&Yk mwGif pnf;Muyfrw I pfcu k kd wd;k jri ahf paom?odrYk [kwf jyeftrf;aiG
wpf&yf&yfukd avsmeh nf;apaom tusKd ;oufa&mufrnfh jyifcsuf
jzpfvQif trderYf csrw S rf D oufqikd &f m tcGex f rf;tm; ajz&Si;f cGihf
ay;&rnf/
(c) t,lcHrI? jyifqifrI? odkYr[kwf vJTtyfrIt& tNyD;owf twnf
jzpfaompnf;MuyfrIwGif usoifhaomtcGefonf rlvpnf;MuyfrI
15
wGiu f soifo h nft h cGeEf iS hf uGmjcm;ojzifh yk'rf 46 yk'rf cJG (u)t&
jzpfap? yk'rf 47? yk'rf cJG (c) t&jzpfap? yk'rf 47 yk'rf cJG (*)t&
jzpfap? rlvwyf&u kd xf m;aom 'PfaiGukd jyifay;jcif;onf yk'rf cJG
(u)t& rSww f rf;rS ay:vGix f if&mS ;onfh rSm;,Gi;f csuu f kd jyifjcif;
jzpfonf[k rSwf,l&rnf/ udptwGuf yk'frcJG (u) azmfjy
xm;aom oH;k ESpu f kd tNy;D owf trdecYf srw S af omaeYrS pwif a&wGuf
&rnf/
23/ / atmufygwdt Yk wGuf w&m;0ifu, kd pf m;vS,t f m;jzpfap?oufqikd &f m0ifaiG
aoqkH;olESifhw&m; ESifh pyfvsO;f Oya't& wm0ef&o Sd t l m;jzpfap 0ifaiGceG f pnf;Muyf
0if rpGr;f aqmifEikd f aumufcH&rnf
olwdkYESifhpyfvsOf; (u) aoqHk;ol?
pnf;Muyf aumuf (c) taMumif;wpfckckaMumifhw&m;0ifrpGrf;aqmifEdkifol?
cHjcif; (*) w&m;0if wm0ef,rl ajz&Si;f Edik o f /l
od&Yk mwGif ,if;w&m;0if ud, k pf m;vS,?f odrYk [kwf wm0ef&o Sd tl aejzifh
yk'rf t& ay;aqmif&rnft h cGerf mS ,if;wdw Yk m0ef,x l m;onfh ypn;f
\ay;aqmifEikd pf rG ;f &do S rQtxdom jzpfap&rnf/
24/ / vkyif ef;wpfcck u k &kd yfpv J Qif xdo k &Ykd yfpjJ cif;jyKonft h csed f ,if;vkyif ef;wGif
vkyfief;&yfpJcJhvQif tpkyg0ifow l ikd ;f tm; tqdyk gvkyif ef;rS 0ifaiGEiS phf yfvsO;f 0ifaiGceG f
cH,&l rnfw
h m0ef pnf;Muyfc&H efwzGJ ufjzpfap? ud, k pf u D ,kd if jzpfap wm0ef&aSd p&rnf/
xdjYk yif 0ifaiGceG af y;aqmif&efvnf; wm0ef&aSd p&rnf/
25/ / vkyif ef;wpfcck u k rkd v l vkyu f ikd of x l rH S tjcm;olwpfO;D u qufcv H yk u
f ikd f
pD;yGm;a&; vQif rlv vkyu f ikd o f El iS hf qufo, G &f mwGif tcuftcJ &dyS gu qufco H l
vkyfief;ydkif&Sif tm; rlvvkyu f ikd of \ l ud, k pf m;vS,t f jzpf owfrw S f atmufyg umv
ajymif;vJjcif; rsm;twGuf 0ifaiGceG pf nf;Muyf&rnf-
(u) qufco H nfh 0ifaiGEpS t f wGi;f rlvydik &f iS f vkyu f ikd cf o
hJ nfh umv?
(c) qufco H nfh 0ifaiGEpS rf wdik rf D uyfvsu&f aSd om 0ifaiGEpS /f
26/ / (u) jynfyae Edik if jH cm;om;onf atmufygenf;vrf;wpfcck jk zif0h ifaiG&
jynfyaeEdkifiHjcm; &dvS Qif xdo k &Ykd &daS om0ifaiGukd jrefrmEdik if t H wGi;f &&daS om0ifaiG[k
om;rsm;tm; rSwf,l 0ifaiGceG pf nf;Muyfaumufc&H rnf
pnf;Muyfjcif; (1) jrefrmEdik if t H wGi;f &dS r-wnfypn;f wpfcck rk S &&daS om0ifaiG?
(2) jrefrmEdik if H twGi;f &dS 0ifaiG&vrf;wpfcck rk S &&daS om0ifaiG/
(c) tqdkyg jynfyae EdkifiHjcm;om;tpm; ,if;\ udk,fpm;vS,f
tm;xd0k ifaiGrsm;twGuf 0ifaiGceG pf nf;Muyf aumufcEH ikd f onf/
xdkYjyif&&eftcGefa<u;rsm;udk jrefrmEdkifiHwGif&dSaom? odkYr[kwf
jrefrmEdik if t H wGi;f odYk a&muf&v Sd maom jynfyae Edik if jH cm;om;ydik f
ypn;f rsm;rS aumufc&H ,lEikd o f nf/
16
27/ / NrKd Ue,ftcGeOf ;D pD;XmerSL;onf atmufyg wpfO;D OD;udk jynfyaeEdik if jH cm;
udk,fpm;vS,ftjzpf om;? odrYk [kwf jynfyaeEdik if o H m;\ ud, k pf m;vS,t f jzpfowfrw S &f ef
rSwf,lcH&olrsm; &nf&, G af Mumif; taMumif;Mum;Ny;D aemuf 0ifaiGceG u f pd & yfrsm; tm;vH;k
twGuf xdo k u l kd ,if;odaYk om ud, k pf m;vS,t f jzpf rSw, f El ikd of nf-
(u) jynfyaeEdik if jH cm;om;?odrYk [kwjf ynfyaeEdik if o H m;urdr\ d 0ifaiG&
vrf;ESiphf yfvsO;f wpfenf;enf;jzifw h m0efvx TJ m;ol?
(c) tqdyk g jynfyaeolEiS hf pD;yGm;qufo, G o f ?l
(*) tqdyk g jynfyaeoltwGuf 0ifaiG &&daS eol?
od&Yk mwGif ud, k pf m;vS,t f jzpf owfrw S &f ef &nf&, G x f m;oltm; &Si;f vif;
jycGirhf ay;bJ yk'rf t& ud, k pf m;vS,t f jzpf rowfrw S &f /
28/ / (u) jynfyae Edik if jH cm;om;onf rnfonfEh pS w f iG rf qdk jrefrmEdik if t H wGi;f
yifv,ful;oabFm yifv,fu;l oabFmydik &f iS ?f odrYk [kwf yifv,fu;l oabFmpif;vH;k
jzifho,f,lydkYaqmif iSm;oltjzpf vkyif ef;vkyu f ikd vf Qif enf;Oya'rsm;jzifjh y|mef;xm;
a&;vkyfief;vkyfudkif onft h wdik ;f xdo k t l m; tcGepf nf;Muyfaumufc&H rnf/
jcif;tm;pnf;Muyf (c) 0ifaiGceG u f kd ajyvnfatmif ay;aqmifNy;D aMumif;? odrYk [kwf vHk
jcif; avmufaom tpDtpOfjyKvkyfNyD;aMumif; oufaocHvufrSwfudk
xdkodkYpnf;Muyf&ef&dSonfh oabFm\ a&,mOfrSL;? oabFmydkif&Sif?
odkYr[kwf pif;vHk;iSm;\ udk,fpm;vS,fu wifjyjcif;jyKrSomvQif
yifv,ful;oabFmrsm;qdyfurf;rS xGufcGmcGifhvufrSwfxkwfay;
ydik cf iG &fh o dS ul ,if;vufrw S uf kd xkwaf y;&rnf/
29/ / jynfaxmifpt k pd;k &onf tcGex f rf; trsKd ;tpm;wpfcck ?k odrYk [kw0f ifaiG
0ifaiGESpftwGif; trsKd ;tpm;wpf&yf&yfEiS hf pyfvsO;f 0ifaiGEpS o f nfpnf;MuyfEpS f jzpf&rnf
pnf;Muyfjcif; [kaomfvnf;aumif;? 0ifaiGEpS t f wGi;f pnf;MuyfrjI yKvyk Ef ikd o f nf[k
aomfvnf;aumif;? rnfonfph nf;MuyfrrI sm;twGuf rnfoaYkd qmif&u G &f
rnf[k aomfvnf;aumif;? trdeaYf Mumfjimpm xkwjf yefowfrw S v f Qif
oufqikd &f mpnf;Muyfru I kd enf;Oya'rsm;jzifh jy|mef;xm;onft h wdik ;f
jyKvkyf&rnf/
30/ / (u) atmufygwd\ Yk pnf;MuyfaumufcrH u I kd enf;Oya'rsm;jzifh
tjcm;udp&yfrsm; jzpfap? pnf;rsO;f rsm;jzifjh zpfap? jy|mef;onft h wdik ;f jyKvyk &f rnf-
(1) jynfaxmifpt k pd;k &\pD;yGm;a&;tzJUG tpnf;rsm;?
(2) jynfaxmifpt k pd;k &\ odrYk [kwf jynfaxmifpt k pd;k &u urux
jyKaom pDrHudef;vkyfief;odkYr[kwf vkyfaqmifrIwpf&yf&yf
jynfaxmifpt k pd;k &\ oabmwlciG jhf yKcsujf zifh yg0ifaqmif&u G f
onfh Edik if jH cm;om; odrYk [kwf Edik if jH cm;wGif zJUG pnf;aomyk*Kd vpf ?k
(3) or0g,rtoif;?
17
(4) jynfyaeEdik if o H m;?
(5) Edik if jH cm;aiGjzifh 0ifaiG&&do
S ?l
(c) 0ifaiGaMujimvTmay;ydkYNyD;ol wpfOD;OD;ESifh pyfvsOf; ,m,D
pnf;MuyfaumufcHrIudk pnf;rsOf;rsm;jzifh jy|mef;onfhtwkdif;
jyKvkyfEdkifonf/
tcef; 9
jynfaxmiftcsif;csif; oabmwlpmcsKyfcsKyfqdkjcif;
31/ / jynfaxmifpt k pd;k &onf -

tjcm;EdkifiHrsm;ESifh (u) tjcm;Edik if w
H pfcck ?k odrYk [kwf tjynfjynfqikd &f mtzJUG tpnf;wpfcck k
tpDtpOfjyKvkyfjcif; ESifh0ifaiGcGefudpyg0ifaomoabmwlpmcsKyfwpf&yf csKyfqdkygu
Oya'yg tjcm;jy|mef;csurf sm;wGif rnfoyYkd if yg&Sad pumrl ,if;
pmcsKyyf g oabmwlncD surf sm;ESit hf nD vdu
k ef m aqmif&u
G &f rnf/
(c) tqdyk gpmcsKyu f kd Edik if aH wmfjyefwrf;wGif xkwjf yefaMunmEdifk o
f nf/
tcef; 10
t,lcHjcif;? jyifqifjcif;ESifh vTJtyfjcif;
32/ / (u) tcGex f rf;onf NrKd Ue,ftcGeOf ;D pD;XmerSL;u csrw S af om rdrEd iS o

hf uf
yxrt,lcH0ifjcif; qdik of nfh rnfonft h rdeUf udrk qdk rauseyfvQif wdik ;f a'oBu;D
odrYk [kwf jynfe,ftcGeOf ;D pD;XmerSL; odrYk [kwf ukrP rD sm;qdik &f m
tcGefkH;XmerSL;xH pnf;rsOf;rsm;jzifh jy|mef;xm;onfhtwdkif;
t,lcH0ifEdkifonf/
(c) tcGex f rf;onf tcGeaf wmif;cHvmT ? odrYk [kwf rdrd rauseyfonfh
trdeu Yf kd &&do
S nfah eYrS &ufaygif; oH;k q,ftwGi;f t,lcv H mT udk
wifoGif;&rnf/
od&Yk mwGif xdu k mvtwGi;f t,lcv H mT udrk wifco hJ nfth wGuf
vHkavmufaomtaMumif;&dSvQif wdkif;a'oBuD; odkYr[kwf
jynf e ,f tcG e f O D ; pD ; XmerS L ; od k Y r [k w f uk r P D r sm;qd k i f & m
tcGefkH;XmerSL;u xdkumvukefqHk;NyD;aemuf wifoGif;onfh
t,lcv H mT udk vufcEH ikd o
f nf/
2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 3(c)t& tpm;xdk;onf/
18
(*) t,lc0H ifvo kd nfh tcGex f rf;onf atmufygtwdik ;f aqmif&u G rf o S m
yk'rf t& t,lc0H ifciG &hf o Sd nf-
(1) ay;aqmif&rnfh tcGeu f kd taustvnf ay;aqmifjcif;?
odrYk [kw?f
(2) jynfaxmifpt k pd;k &u udpt wGuf wm0ef vTt J yf aomtzJUG
odYk avQmufxm; ,if;tcGeEf iS hf pyfvsO;f Ny;D xdt k zJUG rSq;kH jzwf
onft h wdik ;f vdu k ef maqmif&u G jf cif;/
(C) t,lcHrIudkNyD;ajrmufatmif aqmif&Guf&m wdkif;a'oBuD;
odrYk [kwf jynfe,ftcGeOf ;D pD;XmerSL; odrYk [kwf ukrP rD sm; qdik &f m
tcGefkH;XmerSL;onf t,lcHoltm; ajyma&;qdkcGifhay;NyD;aemuf
oifah vsmo f nfh trdeu Yf kd csrw S Ef ikd of nf/
od&Yk mwGit f cGeu f kd wd;k jri &hf ef &nf&, G vf Qif t,lco
H t l m; rnfonfh
twGuf xdo k rYkd wd;k oifah Mumif; acsycGijhf yK&rnf/
&Si;f vif;csuf / /
33/ / (u) t,lcH tcGex f rf;? odrYk [kwf NrKd Ue,ftcGeOf ;D pD;XmerSL;onf wdik ;f
'kwd,t,lcH0ifjcif; a'oBu;D odrYk [kwf jynfe,ftcGeOf ;D pD;XmerSL; odrYk [kwf ukrP rD sm;
qdik &f mtcGef ;Hk XmerSL;u csrw S af omtrdeu Yf kd rauseyfvQif ,if;
trde&Yf &do S nfah eYrS &ufaygif; ajcmufq,ftwGi;f tcGet f ,lcH
ckt
H zJx YG H t,lc0H ifEikd f onf/
(c) yk'rf t& t,lc&H m yk'rf cJ(G u)wGif nTe;f xm;onfh &ufaygif;
ajcmufq,ftwGi;f t,lcv H mT udrk wifoiG ;f vQif xdo k rYkd wifoiG ;f jcif;
twGuf vHak vmufaom taMumif;&dyS g u tcGet f ,lccH t Hk zJo YG nf
t,lcv H mT udk vufcEH ikd o f nf/
(*) yk'rf t& t,lc&H m t,lcv H mT udk tcGet f ,lccH t Hk zJx YG H ,if;
tzJUG u owfrw S x f m;onfh enf;vrf;twdik ;f vdu k ef may;yd&Yk rnf/
xdjYk yif tcGex f rf;ut,lcv H Qif tcaMu;aiG usyw f pfaxmif
ay;oGi;f Ny;D aMumif; taxmuftxm;vnf; wpfygwnf;yg&d&S rnf/
(C) tcGet f ,lccH t Hk zJoYG nf t,lcw H &m;vdEk iS hf w&m;NyKd iw f u Ykd kd ajyma&;
qdkcGifhay;NyD;aemuf xdkt,lcHESifhpyfvsOf; oifhavsmfaomtrdefY
rsm;udk csrw S &f rnf/
(i) yk'fr 34 wGifjy|mef;xm;onfhtwdkif;rSwpfyg; t,lcHrIwGif
tcGeft,lcHckHtzJGYu csrSwfonfhtrdefYrsm;onf tNyD;tjywf
jzpfap&rnf/

2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 3(*) t& tpm;xdk;onf/
19
&S i f ; vif ; csuf / /yk ' f r ES i f h aemuf y k ' f r rsm;wG i f yg&d S o nf h
tcGeft,lcHckHtzJGYqdkonfrSm wdkif;a'oBuD; odkYr[kwf jynfe,f
tcGeOf ;D pD;XmerSL; odrYk [kwf ukrP rD sm; qdik &f m tcGef ;Hk XmerSL;u
csrSwfonfhtrdefYESifhpyfvsOf;NyD; tcGefxrf;? odkYr[kwf NrdKUe,f
tcGefOD;pD;XmerSL;u rauseyf 'kwd,tBudrf t,lcH0ifonfh
trIrsm;udk aqmif&Guf&ef yk'fr 7 t& jynfaxmifpktpdk;&
tzGUJ \b@ma&;ESit hf cGe0f efBu;D Xmeu wm0efvt JT yfaom tzJUG
jzpfonf/
33-u/ / tcGeo f nf usyo f ;Hk aomif;xufrydv k Qif NrKd Ue,ftcGeOf ;D pD;XmerSL;\
uefYowfcsufrsm; trdeo Yf nfvnf;aumif;? tcGeo f nf usyw f pfoed ;f xuf rydv k Qif
wdkif;a'oBuD; odkYr[kwf jynfe,ftcGefOD;pD;XmerSL; odkYr[kwf
ukrPDrsm;qdkif&m tcGefkH;XmerSL;\qHk;jzwfcsufonfvnf;aumif;?
tcGeu f syf 100000 txuf jzpfNy;D Oya'a&;&m jyem ray:ayguf
vQif tcGeft,lcHckHtzJGU\ tqHk;tjzwfonfvnf;aumif;? tNyD;
tjywf jzpfap&rnf/
34/ / (u) tcGet f ,lccH t Hk zJUG \ trderYf S Oya'taMumif;ESihf pyfvsO;f ajz&Si;f
tqHk;tjzwftwGuf &rnft h csuw f pfcck ak y:aygufvQif tcGex f rf;ujzpfap? wdik ;f a'o
vJTtyfjcif; Bu;D odrYk [kwf jynfe,ftcGeOf ;D pD;XmerSL; odrYk [kwf ukrP rD sm;qdik &f m
tcGef ;Hk XmerSL;u jzpfap? jynfoUl w&m;olBu;D tzGUJ odYk tqH;k tjzwf
twGuf vJTtyfay;&ef tcGeft,lcHckHtzJGUxHodkY ,if;tzJGU\
trde&Yf &do S nhf aeYrS &ufaygif;ajcmufq,ftwGi;f tqdjk yKEikd o f nf/
(c) tcGet f ,lccH t Hk zJUG u taMumif;wpfcck ak Mumifh trI taMumif;t&m
azmfjyvTJtyf&ef jiif;y,fvQif tcGef t,lcHckHtzJGUtm; trI
taMumif;t&m azmfjy&rnf[k nTeMf um;ay;&ef? ,if;odYk jiif;y,f
cH&ol u jynfoUl w&m;olBu;D tzGUJ odYk ,if;jiif;y,fred Yf &&do S nfah eYrS
&ufaygif; ajcmufq,ftwGi;f avQmufxm;Edik o f nf/
(*) jynf o l U w&m;ol B uD ; tzG J U onf trI r S a y:ayguf o nf h Oya'
taMumif;ESifhpyfvsOf; ajz&Sif;ay;&rnfh tcsufrsm; &dSonf[k
vufcv H Qif ,if;jyemudk qH;k jzwf&rnfjh yif rdr\ d pD&ifcsuu f kd
tcGet f ,lccH t Hk zJUG odYk taMumif;Mum; ap&rnf/
(C) yk'rf cJG (*) t& jynfoUl w&m;olBu;D tzGUJ u csrw S af om trdeEYf iS hf
pyfvsO;f ,if;w&m;olBu;D tzGUJ odUk t,lc0H ifciG &hf o Sd nf/

20
35/ / (u) jyifqifrt I zJUG onf Oya't& NrKd eY ,ftcGeOf ;D pD;XmerSL;u trdeYf
jyifqifjcif; csrw S of nfah eYrS oH;k ESpt f wGi;f tcGex f rf;\ avQmufxm;csut f &
jzpfap? rdro d abmt& jzpfap? tqdyk gtrdeu Yf jkd yifqif&ef trIwrGJ sm;
awmif;qdk Edik o f nf/ xdjYk yif ,if;trIwrJG sm; &&do S nft h cg vdt k yfrnfh
pHpk rf;rIukd jyKvyk Ef ikd o f nf/ odrYk [kwf jyKvyk af pEdik o f nf/ xdo k Ykd jyKvyk f
Ny;D aemuf rnfonft h cgrqdk oifah vsmo f nft h rdeu Yf vkd nf; csrw S Ef ikd f
onf/
od&Yk mwGif atmufygtrderYf sm; csrw S &f m tcGex f rf;tm;
ajyma&;qdkcGifhay;&rnf-
(1) tcGex f rf;ay;aqmif&rnfh tcGeu f w
kd ;kd aomtrde?Yf
(2) tcGex f rf;tm;ay;&rnfh jyeftrf;aiGukd avsmah omtrde?Yf
(3) tcGex f rf;tay: pnf;Muyfru I ykd ,fzsuaf omtrde/Yf
(c) jyifqifrt I zJUG onf atmufygudpr sm;wGif yk'rf t& aqmif&u G f
cGihf r&daS p&-
(1) wdik ;f a'oBu;D odrYk [kwf jynfe,ftcGeOf ;D pD;XmerSL; odrYk [kwf
ukrP rD sm;qdik &f m tcGef ;Hk XmerSL;xHoYkd t,l cH0ifEikd o f nfh
udp xdo k Ykd t,lc0H ifEikd o f nfh tcsed u f mvrukeq f ;kH ao;jcif;?
odkYr[kwf
(2) wdik ;f a'oBu;D odrYk [kwf jynfe,ftcGeOf ;D pD;XmerSL; odrYk [kwf
ukrPDrsm;qdkif&m tcGefkH;XmerSL;xH t,lcH0ifxm;onfh
trdefYjzpfjcif;?
(*) tcGex f rf;u jyifqifrI avQmufxm;jcif; jzpfvQif yk'rf 32? yk'rf cJG
(*)ESit hf nD? ,if;uaqmif&u G Nf y;D rSom avQmufxm; cGi&hf o Sd nf/
&Si;f vif;csuf / / yk'rf wGiyf g&do S nfh jyifqifrt I zJUG qdo k nfrmS NrKd Ue,ftcGef OD;pD;XmerSL;u
csrSwfonfhtrdefYESifhpyfvsOf; atmufyg udp&yfrsm;twGuf
jyifqifrIzGifhvSpfaqmif&Gufay;&ef yk'fr 7t& jynfaxmifpk
tpd;k &tzGUJ \ b@ma&;ESit hf cGe0f efBu;D Xmeu wm0ef vTt J yfaom
tzJUG jzpfonf-
(u) tcGefxrf;u NrdKUe,ftcGefOD;pD;XmerSL;\ trdefYudk rauseyf
jyifqifrIavQmufxm;onfhudp?
(c) jyifqifrt I zJUG u NrKd Ue,ftcGeOf ;D pD;XmerSL;\ aqmif&u G cf suo f nf
rSeu f efjcif;r&d[ S k ,lqonfu h pd /
36/ / yk'rf 32? 33 ESihf 35 wdt Yk & csrw S af om trde\ Yf rdwL rsm;udt k cGex f rf;?
trdefYrdwLay;ydkYjcif; NrdKUe,ftcGeOf ;D pD;XmerSL;ESihf wdik ;f a'oBu;D odrYk [kwf jynfe,ftcGeOf ;D pD;
XmerSL; odrYk [kwf ukrP rD sm;qdik &f m tcGef ;Hk XmerSL; oufqikd &f m
wdx Yk H ay;yd&Yk rnf/
21
tcef; 11
jyeftrf;jcif;
37/ / (u) rnfonfEh pS w f iG rf qdk wpfpw

kH pfa,mufaomolu ay;aqmifcahJ om?
jyeftrf;jcif; odrYk [kwf xdo k tl wGuf ay;aqmifcahJ om tcGeo f nf? Oya't&
trSefay;aqmiftyfonfh tcGefaiGxufydkaeaMumif; xdkolu
NrdKUe,ftcGefOD;pD;XmerSL;xHodkY taxmuftxm; jyoEdkifvQif
xdkydkaiGudkjyef&cGifh&dS&rnf/ xdkYjyif NrdKUe,ftcGefOD;pD;XmerSL;u
,if;odkYydkaeaMumif; rdrdudk,fwdkifawGY&dSvQifvnf; xdkydkaiGudk
oufqikd &f m tcGex f rf;tm; jyeftrf;&rnf/
(c) jyeftrf;aiGudk xdkjyeftrf;aiG&&ef&dSaMumif; taMumif;Mum;pm
&&do S nfah eYrpS wpfEpS t f wGi;f om awmif;qdck iG hf &daS p&rnf/
tcef; 12
jynfaxmifpkjrefrmEdkifiHrS xGufcGmoGm;olrsm;udp
38/ / (u) rnforl qdk jrefrmEdik if rH S xGucf mG oGm;rnfjzpfygu Oya't&

oufaocHvufrSwf tcGeaf y;aqmif&ef wm0efr&daS wmhaMumif;? odrYk [kwf wm0ef&o Sd nfh
vdktyfjcif; tcGefudk ay;aqmif&ef pDrHNyD;aMumif; oufaocHvufrSwfudk
udpt wGuf jynfaxmifpktpdk;&tzGJU\ b@ma&;ESifhtcGef
0efBuD;Xmeu wm0efvJTtyfaomtzJGUxHrSr&vQif jrefrmEdkifiHrS
xGucf mG roGm;&/
odkY&mwGif jynfaxmifpktpdk;&tzGJU\ b@ma&;ESifhtcGef
0efBu;D Xmeu udpE iS phf yfvsO;f trdeYf aMumfjimpmxkwjf yef
>cif;csufjyKEdkifonf/
(c) rnfonfh,mOfydkif&Sif? odkYr[kwf pif;vHk;iSm;olonf jrefrmEdkifiH
twGi;f rS jrefrmEdik if jH yifyodYk yk'rf cJG (u)t& vdt k yfaom oufaocH
vufrSwfryg&dSoltm; o,faqmif&ef vufrSwfxkwfay;vQif
vnf;aumif;? o,faqmifoGm;vQifvnf;aumif; xdkoufaocH
vufrw S rf ygol ay;aqmif&ef&o Sd nfth cGeuf kd tqdyk g,mOfyikd &f iS ?f
odrYk [kwf pif;vH;k iSm;oluay;aqmif&rnft h jyifusyw f pfoed ;f
xuf rydak om 'PfaiGuv kd nf; ay;aqmif&rnf/

2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 18(*) t& tpm;xdk;onf/
22
tcef; 13
tcGeft&aumufcHjcif;
39/ / (u) yk'rf 53t& tcGeaf wmif;cHvmT wGif ay;aqmif&ef azmfjyxm;aom

tcGefrajyusefaiGudk aiGtm;vH;k udk xdak wmif;cHvmT wGif azmfjyxm;onfh tcsed t f wGi;f ?
'Du&D usaiGuohJ Ykd odrYk [kwf wd;k jri ahf y;onft h csed tf wGi;f ay;aqmif&rnf/ xdo k Ykd
t&aumufcHjcif; ay;aqmif&efysuu f u
G vf Qif ray;aqmifonfh tcGeu f kd rajyuseaf iG
tjzpfvnf;aumif;? ray;aqmifot l m; ysuu f uG o f t l jzpf vnf;
aumif; rSw, f &l rnf/
(c) tcGerf ajy useaf iGukd w&m;pD&ifa&;tzJUG rS csrw S o f nfh 'Du&DusaiG
uJo h Ykd NrKd Ue,ftcGeOf ;D pD;XmerSL;u ysuu f uG o f xl rH S t&aumufcH
Edkifonf/
(*) tcGefrajyusefaiGudk yk'frcJG (c)ygtwdkif;t& aumufcH&mwGif
NrKd Ue,ftcGeOf ;D pD;XmerSL; atmufygvkyyf ikd cf iG rhf sm; &daS p&rnf-
(1) aiG'u D &DtwGuf tusKd ;oufa&mufru I kd tNy;D tydik f aqmif&u G f
onfh w&m;pD&ifa&;tzJUG \vkyyf ikd cf iG rhf sm;?
(2) ysuu f u
G o f ul wpfpw d w f pfa'oom tusKd ;oufqikd f cGi&hf Sd
aom ypnf;wpfckvHk;twGuf ypnf;xdef;cefYxm;cGifh(,if;odkY
rcefrY D xdyk pn;f \ wJzG ufyikd &f iS ?f odrYk [kwf wJzG uf a0pk&xdu k o f l
tm; taMumif;Mum;&rnf)?
(3) atmufazmfjyyg taMumif;wpfckckaMumifh ysufuGufolu
wpf p d w f w pf a 'oomtusd K ;ouf q d k i f c G i f h & S d a omyp n f ; \
,if;wpfpw d wf pfa'oudo k ma&mif;cs&ef rjzpfEikd v f Qif xdyk pn;f
wpfckvHk;udk a&mif;csa&mif;&aiGudkcJGa0ay;EdkifcGifh(,if;odkY
raqmif&u G rf D tusKd ;oufqikd cf iG &hf o Sd rl sm;tm; taMumif;Mum;
&rnf)-
(uu) ypn;f \obm0taetxm;?
(c c ) ypn;f \ wJzG ufyikd &f iS ?f odrYk [kwf wJzG uf a0pk&xdu k f
ol OD;a&?
(* * ) tjcm; xl;jcm;aom tajctae/
(4) cJaG 0r&aom ra&TUajymif;Edik o f nfh ypn;f udak &mif;csjcif;jzpfNy;D ?
aps;wlay;onfh qJG0,folrsm;teuf wpfOD;rSmxdkypnf;\
wJGzufydkif&Sif? odkYr[kwf wJGzufa0pk&xdkufoljzpfaevQif
xdkoltm;oma&mif;cscGifh?
23
tu,f aps;wlay;onft h qdyk gydik &f iS ?f odrYk [kwf a0pk&xku d o f l
wpf O D ; xuf y d k v Qif avvH q J G 0 ,f & ef OD ; pG m trnf a y;ol t m;
a&mif;cscGifh/
40/ / (u) NrKd Ue,ftcGeOf ;D pD;XmerSL;onf ysuu f u G o f t l m; 0ifaiGceG rf ajyusef
t&aumufcH&ef aiGtwGuf vdt k yfovdk 'PfaiGwyf&u kd Ef ikd o f nf/odaYk omf ,if;'Pf
tjcm;enf;vrf; aiG pkpak ygif;onf 0ifaiGceG rf ajy useaf iGxufrydak p&/
(c) NrKd Ue,ftcGeOf ;D pD;XmerSL;onf ysuu f u G o f t l m; aiGay;&ef &daS om?
odkYr[kwf ysufuGufoltwGuf aiGvuf&dSxm;aom? odkYr[kwf
aemifwGif vuf&dSxm;&dSrnfjzpfaomolwpfOD;tm; xdkaiGudk
ysufuGufol\ rajyusefaiGtwGuf ay;aqmif&ef nTefMum;Edkif
onf/ ,if;odYk nTeMf um;&m xdak iGay;&ef tcsed af pha&mufonfEiS hf
wpfNydKifeufjzpfap? aiGvuf&dSjzpfonfESifh wpfNydKifeufjzpfap?
taMumif ; Mum;pmwG i f a zmf j yxm;onf h t csd e f t wG i f ; jzpf a p?
ay;oGi;f ap &rnf/ tu,f xdak iGonf rajyuseaf iGxufrsm;vQif
rajyusefaiGtxdomay;oGif;apNyD;? rajyusefaiGESifhwlnDvQif
odrYk [kwf enf;vQif xdak iGtm;vH;k udk ay;oGi;f ap &rnf/ txufyg
taMumif;Mum;pm\ rdwL udyk suu f u G o f \ l aemufq;kH ae&yfvyd pf m
odYk ay;yd&Yk rnf/ NrKd Ue,ftcGeOf ;D pD;XmerSL;onf xdt k aMumif;Mum;pmyg
aiGay;aqmif&eftcsed u f kd wd;k ay;Edik o f nf/
(*) yk'rf cJG (c)t& aiGwpf&yf&yf ay;aqmifoo l nf ysuu f uG o f \ l
cGifhjyKcsuft& ay;aqmifonf[k rSwf,l&rnf/ xdkYjyif ,if;odkY
ay;aqmif o nf h aiG y rmPtxd ysuf u G u f o l t m; tqd k y g
ay;aqmifou l ay;&ef a<u;Nrw D m0efukd uif;&Si;f ajyvnfatmif
ay;NyD;jzpfonf[krSwf,l&rnf/
(C) yk'frcJG (c)t&taMumif;Mum;pm twnfjyKcH&olwpfOD;onf
xdt k aMumif;Mum;pmwGif owfrw S xf m;onft h wdik ;f aiGay;oGi;f &ef
ysuu f uG vf Qif NrKd Ue,ftcGeOf ;D pD;XmerSL;u xdo k Ykd twnfjyKcahJ om
taMumif;Mum;pmonf yk'rf 39 yk'rf cJG (c) ESi(hf *)t& xkwaf om
ypn;f zrf;0&rf;jzpfbo d uJo h Ykd tusKd ;oufa&mufojzifh ,if;yk'rf
t& qufvuf ta&;,l aqmif&u G Ef ikd o f nf/
(i) yk'rf cJG (c)t& taMumif;Mum;pm twnfjyKc&H olu awmif;qdo k nfh
aiG? odrYk [kwf xdak iG\ rnfonfh tpdwt f ydik ;f udrk S ysuu f uG of t l m;
ay;&ef r&dSaMumif;? odkYr[kwf rdrdonf ysufuGufoltwGuf
rnfonfah iGurkd S vuf&Sd rxm;aMumif; NrKd Ue,ftcGeOf ;D pD;XmerSL;tm;
taxmuf txm; jyEdik v f Qif yk'rf cJG (c)t& ay;aqmif&ef wm0ef
r&dSap&/
24
41/ / tjcm;Oya'wpfcck w k iG f rnfoyYkd ifyg&daS pumrl? rnfonfh w&m;pD&ifa&;
Mum;jzwftrdefY tzJGUwGifrS Oya't& tcGeft& aumufcHaom aqmif&GufrIrsm;
qdik ;f iHo
h nfh Mum;jzwftrdecYf srw S f ydik cf iG rhf &daS p&/ odaYk omf tqdyk g w&m;
pD&ifa&;tzJUG onf rdr\ d pD&ifyikd cf iG thf wGi;f usa&mufaom atmufyg
udp&yfrsm; ypnf;a&mif;csjcif;udk wm;jrpfaom Mum;jzwftrdefY
csrSwfEdkifonf-
(u) ysuu f u G of l r[kwaf omolu ,if;ypn;f ESihf ywfouf pJq G o
kd nfh
trIudp?
(c) ysuu f u G of u
l pJq G okd nft
h rIupd j zpfvQi?f Oya't& wifoiG ;f
xm;onfh t,lcrH ?I jyifqifr?I odrYk [kwf vTt J yfrrI jywfao;onfh
udp/
tcef; 14
xyfjznfhvkyfydkifcGifhrsm;
42/ / yk'rf 7 t& NrKd Ue,ftcGeOf ;D pD;XmerSL;? wdik ;f a'oBu;D odUk r[kwjf ynfe,f
owif;tcsuf tcGeOf ;D pD;XmerSL; odUk r[kwf ukrP rD sm;qdik &f m tcGef ;Hk XmerSL;wdUk onf
tvufrsm; vnf;aumif;? yk'rf 7 t& zGUJ pnf;xm;aomtzGUJ ESihf vTt J yfwm0efay;
awmif;qdkydkifcGifh tyfjcif; cH&aom yk*Kd vEf iS hf tzJUG rsm;onfvnf;aumif;? 0ifaiGceG u f pd E iS hf
pyfvsO;f ? vdt k yfaom owif;tcsut f vuf&o Sd wl ikd ;f tm; ,if;owif;
tcsut f vufwu Ykd kd ay;ydaYk p&ef awmif;qdEk ikd o f nf/
43/ / NrKd Ue,ftcGeOf ;D pD;XmerSL;? wdik ;f a'oBu;D odUk r[kwf jynfe,ftcGeOf ;D pD;
w&m;pD&ifa&;tzJGU XmerSL; odUk r[kwf ukrP rD sm;qdik &f m tcGef ;Hk XmerSL;wdUk onfvnf;aumif;?
rsm;\vkyfydkifcGifhrsm; yk'rf 7 t& zGUJ pnf;xm;aomtzGUJ ESihf vTt J yfwm0ef ay;tyfjcif;cH&aom
yk*dKvfESifh tzJGUrsm;onfvnf;aumif; Oya'yg vkyfydkifcGifhrsm;udk
usifhokH;aqmif&Guf&mwGif w&m;rusifhxkH;Oya't& w&m;kH;odkU
tyfESif;xm;aom vkyfydkifcGifhrsm;udk &&Sdap&rnf/ xdkYjyif ,if;yk*dKvf
odUk r[kwf tzGUJ rsm;tm; vkyif ef; qdik &f m w&m;k;H jzpfonf[k rSw, f &l rnf/
44/ / yk'rf 7 t& NrKd Ue,ftcGeOf ;D pD;XmerSL;? wdik ;f a'oBu;D odUk r[kwf
taqmufttHkrsm; jynfe,ftcGeOf ;D pD;XmerSL; odUk r[kwf ukrP rD sm;qdik &f m tcGef ;Hk XmerSL;
odYk 0ifa&muf wdUk onfvnf;aumif;? yk'rf 7 t& zGUJ pnf;xm;aomtzGUJ ESihf vTt J yf
Munfh&Ippfaq;cGifh wm0efay;tyfjcif;cH&aom yk*Kd vf ESihf tzJUG rsm;onfvnf;aumif;
atmufygwdu Yk kd jyKvyk cf iG &hf o
Sd nf-
(u) oufqikd &f m pnf;Muyfr?I odrYk [kwf t,lcrH t I wGuf rnfonfah e&m

25
taqmufttHu k rkd qdk 0ifa&mufMunf&h I ppfaq;cGi?hf
(c) xdo k 0Ykd ifa&mufMunf&h pI pfaq;&m awGU&daS om pm&if; pmtkyrf sm;?
odrYk [kwf pm&Gupf mwrf;rsm;ay:wGif rSwrf ad p&ef wHqyd f trSwf
tom;rsm; &du k Ef ydS cf iG ?hf ,if;wdrYk S aumufEw k cf surf sm; xkw, f cl iG Ehf iS hf
rdwL rsm; ul;,lciG /hf
45/ / Oya't& trIupd w pfcck u k kd aqmif&u G &f m vdt k yfrnfph m&if;pmtkyf
&SmazGcGifhESifhpm&if; rsm;? odrYk [kwpf m&Gupf mwrf;rsm;udrk jyobJaeonf[ak omfvnf;aumif;?
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9 jynfyae EdkifiHjcm;om;tm; pnf;Muyfjcif; 42-43
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31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
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9 pnf;Muyf&ma'o owfrSwfjcif; 56-57
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13 taxGaxG 67-68
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
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70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
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2 121^2006 111-112
3 41^2010 113-115
4 167^2011 116-117
5 57^2011 118-119
6 106^2012 120-122
7 107^2012 123-125
8 108^2012 126-128
9 109^2012 129-131
10 110^2012 132-133
11 111^2012 134-136
12 112^2012 137-138
13 148^2012 139
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140

TotalIncomeTaxLaw.pdf (၀င်ငွေခွန်ဥပဒေ၊ နည်းဥပဒေများ၊ စည်းမျဉ်းများ၊ ပုံစံများ)

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1974ckEpS f 0ifaiGceG f Oya'?

pmtkyyf g Oya'? enf;Oya'rsm;? pnf;rsO;f rsm;? ykpH rH sm;ESihf trdeUf aMumfjim

pmrsm;onf tcGefpepfjyKjyifajymif;vJrIt& 2012-2013 b@mESpfrS

2012 ckEpS f ZGef v

(2011 ckESpf? 0ifaiGcGefOya'udk

2012 ckEpS f ZGef v

1989 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 5 t& tpm;xdk;onf/

1989 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 7 t& tpm;xdk;onf/

7/ / jynfaxmifpt k pd;k &tzGUJ \ oabmwlncD sujf zifh jynfaxmifpk

2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 6 t& tpm;xdk;onf/

8/ / (u) 0ifaiGtoD;oD;udk atmufyg0ifaiGacgif;pOftvdu k f

1989 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 9 t& tpm;xdk;onf/

2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 8 t& tpm;xdk;onf/

1989 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 10 t& tpm;xdk;onf/

15/ / (u) rnforl qdk ESpw f pfEpS tf wGi;f tcGepf nf;Muyfxu kd af om

&S i f ; vif ; csuf / / yk ' f r t& xk w f a y;&ef w m0ef & d S o l q d k o nf r S m

2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 12(c) t& tpm;xdk;onf/

17/ / (u) rnforl qdk 0ifaiGEpS t f wGi;f 0ifaiGceG f pnf;Muyfxu kd o

19/ / (u) yk'rf 17 t& ay;ydaYk om0ifaiGaMunmvTmrSm rSeu f efjynfph o

xl;jcm;aomudprsm;twGuf 0ifaiGcGef pnf;Muyfjcif;qdkif&m aqmif&Guf&ef enf;vrf;rsm;

21/ / (u) wpfO;D wpfa,muf\ vdrv f nfvakd om &nf&, G cf suaf Mumifh

31/ / jynfaxmifpt k pd;k &onf -

t,lcHjcif;? jyifqifjcif;ESifh vTJtyfjcif;

32/ / (u) tcGex f rf;onf NrKd Ue,ftcGeOf ;D pD;XmerSL;u csrw S af om rdrEd iS o

2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 17 t& tpm;xdk;onf/

2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 14 t& tpm;xdk;onf/

37/ / (u) rnfonfEh pS w f iG rf qdk wpfpw

38/ / (u) rnforl qdk jrefrmEdik if rH S xGucf mG oGm;rnfjzpfygu Oya't&

2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 14 t& tpm;xdk;onf/

39/ / (u) yk'rf 53t& tcGeaf wmif;cHvmT wGif ay;aqmif&ef azmfjyxm;aom

2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 19 t& tpm;xdk;onf/

2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 21(u) t& tpm;xdk;onf/

46/ / (u) NrKd Ue,ftcGeOf ;D pD;XmerSL;onf Oya't& trIupd w pfcck uk kd

2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 22(u) t& y,fzsufonf/

51/ / Oya'ygjy|mef;csurf sm;udk taumiftxnfazmf aqmif&u G &f mwGif

52/ / (u) Oya'yg pnf;MuyfrrI sm;twGuf xm;&do S nfh pm&if;rsm;onf

59/ / NrdKUe,ftvdkuf yk*dKvfwpfOD;csif;xHrS aumufcH&&SdonfhtcGefteuf

2011 ckESpf? 0ifaiGcGefOya'udkjyifqifonfh Oya'yk'fr 25 t& y,fzsufonf/

0ifaiGceG f pnf;rsO;f rsm;

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