Ednd`dc Wjrdusdcd _rbiun _hrd`dtdl Yhnlb`bgj

Yhrdpdl

_[DND[ZD

Nh`ds = SJJ EJD 4

Nh`bepbn ;=

Drjsnj Qdputrd

Ad``jstd Deh`jd Cdsury

Adsdlbvd [jsnj

Edu`jtd Khl Cdsidl

Dlhid

Jjl cdrijdltj

Gd`jssd Durh`jdlsjs _hridlj

M`. Gdtbt Qukrbtb, ne.6,3, _urj Mdtdnh Jlidc, Mdtjuwulg,

Nbtd Ydlghrdlg

;043-;04:
 NDYD _HLGDLYD[ 

  D`cdeiu`j``dc pujj syunur ndej pdljdtndl nhpdid D``dc QWY ydlg edsjc
ehekhrjndl njtd nhshcdtdl, shcjlggd sdyd idpdt ehlyh`hsdjndl tugds phekudtdl
ednd`dc jlj ihlgdl
 juiu` ‐Wjrdusdcd _rbiun _hrd`dtdl idl Yhnlb`bgj Yhrdpdl ―.

  Ednd`dc jlj ijkudt ultun ehehlucj sd`dc sdtu tugds edtd ph`djdrdl _rdndryd. Id`de

ednd`dc jlj ydlg

thrjedndsjc ehlgu`ds thltdlg prbiun
shkhsdr-khsdrlyd phrd`dtdl
nhpdid sheudidl phlhrdpdllyd.
pjcdn Ndej ehlguadpndl
ydlg th`dc ehekdltu ndej id`de
ehlyusul ednd`dc jlj. _hlu`js jugd khrcdrdp shebgd ednd`dc jlj idpdt khredlfddt kdgj
 phekdad.

  Ihlgdl shgd`d nhrhlidcdl cdtj, nrjtjn idl sdrdl ydlg nblstruntjf sdlgdt ndej
cdrdpndl idrj pdrd phekdad guld ultun ehljlgndtndl idl ehephrkdjnj phekudtdl
ednd`dc pdid tugds ydlg `djl idl pdid wdntu ehlidtdlg.

Ydlghrdlg, 48 Qhpthekhr ;043

_hlyusul
 IDFYD[ JQJ

Cd`dedl Muiu` .......................................................................................................................................... j

Ndtd _hlgdltdr  ..............................................................................................................jj

Idftdr Jsj ........................................................................................................................ jjj

KDK J __HLIDCX@XDL

4.4 @dtdr Kh`dndlg ............................................................................................ 4

4. ; [ueusdl Edsd`dc .......................................................................................4
4.1 Yujudl _hlu`jsdl .........................................................................................4

KDK JJ__HEKDCDQDL

;.4 _hlghrtjdl Yhnlb`bgj Yhrdpdl ...................................................................;

;.; Wjrdusdcd _rbiun _hrd`dtdl Yhnlb`bgj Yhrdpdl .....................................;

;.;.4 _hrhladlddl Xsdcd Yhrdpdl Yhnlb`bgj Yhrdpdl ...................;
;.;.; _rbiunsj _hrd`dtdl Yhnlb`bgj Yhrdpdl ...................................1
;.;.1 _hlgcjtulgdl Cdrgd Mud` _rbiun _hrd`dtdl Yhnlb`bgj
Yhrdpdl ............................................................................................................ 9
;.;.9 Ehijd _rbebsj _rbiun _hrd`dtdl Yhnlb`bgj Yhrdpdl .........9
;.;.8 _hljud`dl _rbiun ihlgdl Qjsthe Nblsjlydsj .......................9

KDK JJJ__HLXYX_

1.4Nhsjepu`dl ...................................................................................................8
 KDK J

_HLIDCX@XDL

4.4 @dtdr Kh`dndlg

Id`de rdlgnd ehljlgndtndl sjsthe usdcd phekdlguldl edsydrdndt supdyd `hkjc prbiuntjf
idl hfjsjhl, ijphr`undl thnlb`bgj. _hlghld`dl thnlb`bgj ydlg th`dc khrnhekdlg ij id`de
edsydrdndt did`dc thnlb`bgj ydlg th`dc ijnhekdlgndl shadrd trdijsjbld`, dtdu ydlg ijnhld`
ihlgdl "thnlb`bgj thpdt guld" dtdu thnlb`bgj shihrcdld idl prbshs phlghld`dllyd kdlydn
ijthltundl b`hc nhdiddl `jlgnulgdl idl edtd phladcdrjdl pbnbn edsydrdndt thrthltu.

_hrtuekucdl idl phrnhekdlgdl thnlb`bgj, ijthltundl b`hc nblijsj idl tjlgndt jsb`dsj idl
nhthrkunddl edsydrdndt shrtd tjlgndt phrtuekucdl nhcjiupdl sbsjd` hnblbej edsydrdndt
thrshkut. Xltun ehephrnhld`ndl thnlb`bgj thpdt guld phr`u ijshsudjndl ihlgdl nhkutucdl,
ydjtu nhkutucdl ydlg khrbrjhltdsj nhpdid nhdiddl `jlgnulgdl ghbgrdfjs dtdu prbphsj
nhcjiupdl edsydrdndt ydlg khrsdlgnutdl. Yhnlb`bgj ydlg ihejnjdl jtu ehrupdndl kdrdlg
 kdru kdgj edsydrdndt idl phr`u ijedlfddtndl idl ijnhtdcuj b`hc edsydrdndt thltdlg lj`dj
idl nhgulddllyd. Yhnlb`bgj thrshkut ehrupdndl fdntbr hnsthrl idl ijphrnhld`ndl ihlgdl
ednsui dgdr edsydrdndt ydlg khrsdlgnutdl idpdt ehrukdc nhkjdsddl trdijsjbld` id`de
 prbshs phekdlguldl dtdu phljlgndtdl nhshjdcthrddl edsydrdndt.

4. ; [ueusdl Edsd`dc

4. Dpd jtu thnlb`bgj thpdt guld dtdu thnlb`bgj thrdpdl2

;. Kdgdjedld phrhladlddl usdcd prbiun phrd`dtdl thnlb`bgj thrshkut2

1. Kdgdjedld prbiunsjlyd2

9. Kdgdjedld adrd phlgcjtulgdl cdrgd jud` prbiun thrshkut2

8. Dpd sdjd ehijd prbebsj prbiun thrshkut2

4.1 Yujudl _hlu`jsdl

Khridsdrndl `dtdr kh`dndlg idl rueusdl edsd`dc ijdtds did`dc, didpul tujudl phlu`jsdl
edsd`dc jlj did`dc ultun ehlghtdcuj nblshp idsdr idrj thnlb`bgj thpdt guld id`de prdntjn
usdcd prbiun phrd`dtdl thnlb`bgj thpdt guld.
 4

KDK JJ

_HEKDCDQDL

;.4 _hlghrtjdl Yhnlb`bgj Yhrdpdl

Yhnlb`bgj thpdt guld did`dc did shkudc ghrdndl jih`bgjs (thredsun edljfhstdsjlyd)
ydlg dwd`lyd ijdrtjnu`dsjndl shkdgdj jlthrehijdth thaclb`bgy b`hc shbrdlg hnblbe khrlded
Ir Hrlst Frjhirjac "Frjtz" Qacuedachr id`de ndrydlyd ydlg khrphlgdruc, Qed`` js Khdutjfu``
Wd`dupul ludlsd phedcdedl idrj thnlb`bgj thpdt guld sdlgdt khrdgde ij dltdrd kdlydn
 kjidlg j`eu idl phlhrdpdllyd, thnlb`bgj thpdt guld ueuelyd ijnhld` shkdgdj pj`jcdl
thnlb`bgj khshrtd dp`jndsjlyd ydlg ehepulydj ndrdnthrjstjn thrihshltrd`jsdsj, khrsnd`d rh`dtjf
nhaj`, pdidt ndryd, chedt hlhrgj, idl thrndjt hrdt ihlgdl nblijsj `bnd` Qhadrd ueue, idpdt
ijndtdndl kdcwd thnlb`bgj thpdt guld did`dcthnlb`bgj ydlg ijrdladlg kdgj sudtu edsydrdndt
thrthltu dgdr idpdt ijshsudjndl ihlgdl dsphn-dsphn `jlgnulgdl, nhhtjsdl, nhkuidyddl, sbsjd`,
 pb`jtjn, idl hnblbej edsydrdndt ydlg khrsdlgnutdl Idrj tujudl ydlg ijnhchlidnj, thnlb`bgj
thpdt guld cdrus`dc ehlhrdpndl ehtbih ydlg chedt suekhr idyd, euidc ijrdwdt, idl
 khridepdn pb`utjf shejljed` eulgnjl ijkdlijlgndl ihlgdl thnlb`bgj drus utded, ydlg
 pdid ueuelyd khrhejsj kdlydn `jekdc idl ehlahedrj `jlgnulgdl Kdjn Qacuedachr
edupul kdlydn phliunulg thnlb`bgj thpdt guld pdid edsd ebihrl jugd ehlhndlndl
kdcwd thnlb`bgj thpdt guld did`dc thnlb`bgj ydlg khrkdsjsndl pdid edlusjd phlgguldlyd

;.; Wjrdusdcd _rbiun _hrd`dtdl Yhnlb`bgj Yhrdpdl

;.;.4 _hrhladlddl Xsdcd _hrd`dtdl Yhnlb`bgj Yhrdpdl

 4. Jih idl _h`udlg Xsdcd _hekudtdl _hrd`dtdl Yhnlb`bgj Yhrdpdl

d) Xsdcd idpdt ijjd`dlndl shadrd jlthrld` eh`d`uj phrukdcdl adrd-
adrd/ehtbih ydlg `hkjc kdjn ultun eh`dydlj ph`dlggdl id`de ehehlucj
nhkutucdllyd.
 k) Jih idpdt ijcdsj`ndl id`de khltun prbiun idl jdsd kdru.
a) Jih idpdtdl ijcdsj`ndl id`de khltun ebijfjndsj phnhrjddl ydlg
ij`dnundl dtdu adrd eh`dnudl sudtu phnhrjddl.

;. _h`udlg usdcd id`de phrd`dtdl thnlb`bgj thrdpdl=

d) Kjidlg trdlspbrtdsj= shphid `jstrjn, ebkj` thldlgd `jstrjn.

 k) Kjidlg phrtdljdl= d`dt phrbltbn pdij, d`dt phejpj` jdgulg.
a) Kjidlg usdcd nhaj`= ehsjl phlghrjlg sjlgnblg, ehsjl phebtblg sjlgnblg.
i) Kjidlg nhibnthrdl= d`dt phehrjnsd ndidr nb`hsthrb`, ndidr gu`d, AY Qadl.
h) Kjidlg phlijijndl= `dptbp prbyhntbr, h-`hdrljlg.
1. Quekhr Idyd _hrd`dtdl Yhnlb`bgj Yhrdpdl=

d) Edl (Edlusjd)
 k) Eblhy (Xdlg)
a) Edthrjd` (Fjsjn)
i) Edacjlh (Yhnlb`bgj)
h) Ehtcbi (Ehtbih)
f) Edrnht (_dsdr)

9. Diejljstrdsj Xsdcd _hrd`dtdl Yhnlb`bgj Yhrdpdl

Diejljstrdsj usdcd phrd`dtdl thnlb`bgj thrdpdl did`dc nhgjdtdl nhtdtdusdcddl usdcd

 phrd`dtdl thnlb`bgj thrdpdl ydlg thrijrj idrj phlgbrgdljsdsjdl, phlgh`bepbndl,
ehlggdlidndl idtd, ehlyd`urndl idtd, idl phlibnuehltdsjdl idtd.

8. _hedsdrdl _hrd`dtdl Yhnlb`bgj Yhrdpdl

 D`dt h`hntrbljnd ydlg ijguldndl cdrus ehehlucj sydrdt khrjnut jlj.

d) Yhrkudt idrj kdcdl ydlg dedl.

 k) Ehrupdndl prbiun kdru idl tjidn rhnblijsj.
a) Ehej`jnj ihsdjl ydlg dedl ijnblsuesj.
i) Yhgdlgdl `jstrjn ydlg ijguldndl shtjdp d`dt shsudj ihlgdl stdlidr prbiun.
h) _dstjndl d`dt id`de nhdiddl kdjn nhtjnd ehekh`j idl ijnblsuesj.

;.;.; _rbiunsj _hrd`dtdl Yhnlb`bgj Yhrdpdl

4. Edlfddt _dsdr 

Edlfddt sudtu prbiun, kdjn khrupd prbiun kdrdlg edupul jdsd dtdu nbekjldsj
nhiudlyd ydlg ijtdwdrndl b`hc prbiushl nhpdid nbesuehl, eh`jputj=

d) Edlfddt utded
 k) Edlfddt idsdr 
a) Edlfddt tdekdcdl ydlg ijjlgjlndl
i) Edlfddt tdekdcdl ydlg ijcdrdpndl
h) Edlfddt tdekdcdl ydlg ehekudt nhjutdl
;. Qjsthe _rbiunsj Xsdcd _hrd`dtdl Yhnlb`bgj Yhrdpdl
d) Quekhr Idyd ydlg Ijkutucndl
• _hlhtdpdl drdc usdcd/brgdljsdsj ydeg vjsjblhr 
• _hrhladlddl strdthgjs
• Fbnus pdid ph`dlggdl
 • _hlgh`b`ddl sjsthe njlhrjd idl phekh`djdrdl brgdljsdsj
• _hlgh`b`ddl sjsthe nhthldgdnhrjddl
• Fbnus pdid prbshs, ehlgunur idl
ehephrkdjnj nhedtdlgdl prbshs
• _hlgunurdl idl phrkdjndl njlhrjd
cdsj` usdcd/brgdljsdsj.

;.;.1. _hlgcjtulgdl Cdrgd Mud` _rbiun _hrd`dtdl Yhnlb`bgj Yhrdpdl

_hrcjtulgdl idtd prbiun idpdt ij`dnundl ihlgdl ehlhtdpndl dsuesj-dsuesj shkdgdj

 khrjnut= (4) prbshs prbiunsj ijcjtulg phr ku`dl, (;) shtjdp 4 cdrj brdlg nhrjd idpdt
ehlghrjdndl 8 uljt nbepbshr phr cdrj, (1) phlggulddl `jstrjn rh`dtjf stdkj` phr ku`dl
[p ;00.000,00, (9) cdrj prbiuntjf ;8 cdrj.

• Kjdyd kdcdl kdnu

Irue 8 x ;8 x [p ;00.000 [p ;8.000.000
_jpd idl sdekulcdl _VA4,8e x 8 uljt 5 7,8 (; kudc kdtdlg _VA)
Nhkutucdl _VA ; x ;8 x [p ;8.000 [p 4.;80.000
@he _VA ; x ;8 x [p 48.000 [p 780.000

Dep`ds 4 x ;8 x [p 40.000 [p ;80.000

Ybtd` kjdyd kdcdl kdnu [p ;7.000.000

• Kjdyd tundlg 4 x ;8 x [p 80.000 [p 4.;80.000
• Kjdyd `jstrjn [p ;00.000 phr ku`dl [p ;00.000
• Ybtd` kjdyd prbiunsj [p ;3.:80.000
• Ybtd` prbiunsj ;8 x 8 5 4;8 uljt

Mdij, cdrgd prbiun prbiunsj [p ;3.:80.000/4;8 [p ;14.600

_rhshltdsh nhultulgdl ydlg chlidn ijdekj` 10%
Nhultulgdl 5 10% x Cdrgd prbiun prbiunsj x [p ;14.600 [p 6:.930

Cdrgd jud` prbiun [p ;14.600 + [p 6:.930 [p 104.000

;.;.9. Ehijd _rbebsj _hrd`dtdl Yhnlb`bgj Yhrdpdl

• Ehijd Ahtdn= Jn`dl nbrdl, krbsur, idl `hdf`ht.

• Ehijd H`hntrbljn= Jn`dl th`hvjsj, jn`dl rdijb, idl sjtus whk.
Nhultulgdl Yhnljn _rbebsj ij Jlthrlht= Kjdyd ydlg `hkjc eurdc idl tjidn phr`u
ehekdlgul dtdu ehlyhwd njbs ijthpj jd`dl, Yjidn thrjndt b`hc wdntu idl thepdt,
ehljdij edldghr idl phej`jnlyd shlijrj ndrhld id`de kjsljs bl`jlh tjidn thrjndt b`hc
sjdpdpul, chedt wdntu idl udlg, ydjtu phljud` idpdt ehlgjrjendl idftdr prbiun pdid
 phekh`j

;.;.8. Qjsthe Nblsjlydsj _rbiun _hrd`dtdl Yhnlb`bgj Yhrdpdl

 Qjsthe nblsjlydsj ehrupdndl tjtjp-jud` prbiun. Drtjlyd, kdrdlg-kdrdlg cdsj` prbiunsj sudtu
usdcd ijjud` ihlgdl adrd ijtjtjpndl nh tbnb. Did khkhrdpd phtuljun phltjlg kdgj prbiushl
 phrd`dtdl thnlb`bgj ydlg ehljud` prbiunsjlyd ihlgdl sjsthe nblsjlydsj, dltdrd `djl skk= 4.
Yhrdpndl ehdljseh tdekdcdl ijsnbl dtds phljud`dl ihlgdl khsdrdl lj`dj thrthltu.  ;. _dstjndl
snhed nblsjlydsj ij`dnundl ihlgdl but`ht ydlg nrhijkh`, shrtd kj`d eheulgnjlndl tjidn ehej`jnj
 prbiun jud`dl ydlg shtdrd ilgdl jhljs prbiun ydlg ijtdwdrndl. 1. @dnundl phrtdekdcdl jue`dc
sd`urdl but`ht `bndsj nblsjlydsj. 9. _dstjndl nhnudtdl dtdu nhulggu`dl prbiun sphsjfjn. 8. Edlfddtndl
ebehltue ydlg khrnhlddl ihlgdl prbiun. 6. _dstjndl prbiun Dlid idpdt ehehlucj sh`hrd pdsdr
ydlg khr`dnu.

KDK JJJ

_HLXYX_

1.4 Nhsjepu`dl

Yhnlb`bgj Yhpdt Guld/Yhrdpdl ehrupdndl thnlb`bgj ydlg th`dc ijnhekdlgndl shadrd

trdijsjbld` idl prbshs phlghld`dllyd kdlydn ijthltundl b`hc nhdiddl `jlgnulgdl idl edtd
 phladcdrjdl pbnbn edsydrdndt shthepdt.

Qhkh`ue ehlgguldndl Yhnlb`bgj thrshkut, thr`hkjc idcu`u njtd `dnundl phlhrdpdl idrj
thnlb`bgj thrshkut nhpdid edsydrdndt. Ihlgdl didlyd phlhrdpdl jlj ij cdrdpndl
edsydrdndtlyd khrukdc idl ehlghrtj thltdlg edlfddt thnlb`bgj thrdpdl idl edepu
ehlgguldndl thnlb`bgj thrshkut ihlgdl shkdjn eulgnj. Qhcjlggd phlggulddlyd khredlfddt
 kdgj edsydrdndt, ydjtu idpdt ehehlucj nhkutucdl jlijvjiu dtdu edsydrdndt ndrhld
nhkutucdl edsydrdndt shednjl cdrj shednjl ehljlgndt.