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Institute of Certified Management Accountants of Sri Lanka njhopw;ghl;L kl;lk; etk;gh;

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Institute of Certified Management Accountants of Sri Lanka njhopw;ghl;L kl;lk; etk;gh;
© gjpg;GupikAilaJ
njhlh; ,y:………………
Institute of Certified Management Accountants of Sri Lanka
njhopw;ghl;L kl;lk;
etk;gh; 2015 guPl;ir
guPl;irj; jpfjp:
guPl;ir Neuk;:
15 etk;gh; 2015
1.30 gp.g – 4.30 gp.g
gf;fq;fspd; vz;zpf;if :
tpdhf;fspd; vz;zpf;if :
06
07
guPl;rhh;j;jpfSf;fhd mwpTWj;jy;fs;
1. mDkjpf;fg;gl;l fhyk;: %d;W (3) kzpj;jpahyk;.
2. nkhj;jk;: 100 Gs;spfs;.
3. gFjp I ,d; gpupTfs; A kw;Wk; B apYs;s vy;yh tpdhf;fSf;Fk;>
gFjp II ,d; gpupTfs; A kw;Wk; B xt;nthd;wpypUe;Jk; jyh ,uz;L tpdhf;fs; tPjk;
ehd;F (4) tpdhf;ff;Fk; tpil jUf.
4. gFjp I: - gpupT A: tpahghur; rl;lk; / gpupT B: tupaPL
gFjpII: - gpupT A: tpahghur; rl;lk; / gpupT B: tupaPL
5. tpahghu rl;lg; gFjpf;F tpilnaOj (gy;Njh;T tpdhf;fs; kw;Wk; vOj;J%y tpil
vOJk; tpdhf;ff;F) xU tpilg;Gj;jfj;ijAk;> mNjNghy tupaPl;Lg; gFjpf;F
tpilnaOj NtW tpilg;Gj;jfj;ijAk; gad;gLj;Jf.
6. jpl;lkplKbahj fzpg;ghd;fis gad;gLj;jyhk;..
ghlk;
ghlf; FwpaPL
tpahghur; rl;lKk; tupaPLk;
Business Law and Taxation
(BLT / OL 4 - 204)
gFjp I
tpdh ,y. 01 (20 Gs;spfs;)
tpdh ,y 1 ,d; vy;yhg; gFjpfSf;Fk; tpil jUf. xt;nthU gFjpf;Fk; kpfTk; nghUj;jkhd
tpilia njupTnra;J ckJ tpilg;Gj;jfq;fspy; xOq;fhf tpdh ,yf;fj;ijAk; mtw;wpw;F
(1) (b), (2) (d) .....
vjpNu njupTnra;j tpilapd; Mq;fpy vOj;ijAk; vOJf. cjh:
gpupT A – tpahghur; rl;lk;
(1)
fPo;tUtdtw;wpy; nraw;FiyT epfo;Tf;F (frustrating event) cjhuzk; my;yhjJ vJ?
(a) Xg;ge;jj;jpw;F MshFk; tplak; mope;JNghjy;.
(b) Xg;ge;jj;jpw;F ikakhd epfo;T Vw;glhky; Nghjy;.
(c) Xg;ge;jk; vjph;ghh;j;jij tpl fzprkhd msT mjpf nrytpidf; nfhz;ljhf
khWtjdhy;> ,yhgkw;wjhf khWjy;.
(d) Nkw;$wpa vitAkd;W
(2)
fPo;tUtdtw;Ws; vjw;fhf Mf;fTupik ngWtjw;F rhjfkhf tpz;zg;gpf;f KbAk;?
(a) xU Gjpa ehlfj;jpw;F
(b) jfty;fis Kd;itg;gjw;F
(c) gpuhe;jpaj;jpYs;s jpwik kw;Wk; mDgtKila xUtUf;F njupe;jpuhj fz;Lgpbg;G
(d) Nkw;$wpa vy;yhk;.
(3)
Vw;Wf;nfhs;sy; njuptpf;fg;gLk; fhyk; njhlh;ghf> Vw;Wf;nfhs;sy; ,lk;ngWtJ:
(a) Vw;Wf;nfhs;sw; fbjk; jghypy; ,lg;gl;lTld;
(b) nfhilKidT nra;gtuhy; (offeror) Vw;Wf;nfhs;sy; ngwg;gLk;NghJ.
(c) ,yj;jpudpa mQ;ry; (e-mail) %yk; njuptpf;Fk;NghJ mJ mDg;gg;gl;l fhyk;.
(d) Nkw;$wpa vy;yhk;
Institute of Certified Management Accountants of Sri Lanka
Operational Level – Business Law & Taxation (BLT / OL 4 - 204) – November 2015 Examinations
1
(4)
kPs;
(a)
(b)
(c)
(d)
epiyepWj;jw; rl;lj;jpd; (law of restitution) Kjd;ikf; Fwpf;Nfhs; vd;d?
xg;ge;jk; cupa fhyj;jpw;F Kd;dh; KbTf;Ff; nfhz;LtUtij jLj;jy;.
epahakw;w Nrh;g;gdTfis (unjust enrichment) jLj;jy;.
(a) kw;Wk; (b) ,uz;Lk;.
Nkw;$wpa vitAky;y.
(5)
tpw;gid xg;ge;jk; kw;Wk; tpw;gid cld;gbf;if ,uz;Lf;Fk; ,ilapyhd tpj;jpahrk;:
(a) tpw;gid xg;ge;jk; kWjug;gpdUf;F Vw;fdNt khw;wpa nghUl;fis mlf;FtJld;>
tpw;gid cld;gbf;if ,d;Dk; tpw;gidahsuplk; cs;s nghUl;fis mlf;Fk;.
(b) tpw;gidxg;ge;jk; nghUl;fisAk; tpw;gid cld;gbf;if NritfisAk; mlf;Fk;.
(c) tpw;gid xg;ge;jk; ,Ug;gpYs;s Fwpg;ghd nghUl;fisAk;> tpw;gid cld;gbf;if
,d;Dk; ,dq;fhzg;glhj nghUl;fisAk; mlf;Fk;. .
(d) tpw;gidxg;ge;jk; ,d;Dk; ,dq;fhzg;glhj nghUl;fisAk;> tpw;gid cld;gbf;if
Fwpg;ghd nghUl;fisAk; mlf;Fk;.
gpupT B – tupaPL
(6)
tupkjpg;ghz;L 2013/2014 f;F xU egupd; tUkhd%yk; my;yhjJ vJ?
(a) fl;lz tUkhdk; (Premium income)
(b) #jhl;lj;jpy; (gambling) fpilj;j gzk;
(c) Mz;Lj; njhiffs; (Annuities)
(d) fhzp tpw;gidapypUe;jhd ,yhgk;
(7)
tupkjpg;ghz;L 2013/2014 f;F gq;Flik njhlh;gpy; jtwhd $w;W vJ?
(a) gfpuj;jF ,yhgj;ij (divisible profit) fzpj;jypy;
Mz;Lj;njhif> epythlif>
,iwf;fl;lzk; my;yJ tl;bapid fopg;gjw;F gq;Flik cupj;JilaJ.
(b) vejnthU tupkjpg;ghz;bYk; gfpuj;jF el;lk; Vw;gbd;> me;j el;lk; gq;Flikapd;
Vida tUkhdq;fSf;F vjpuhf Nfhug;gl KbAk;.
(c) gq;Flik ,yhg> el;lj;ij fzpj;jypy; gq;fhsh;fspd; rk;gsk; fopf;fg;glkhl;lhJ.
(d) xUth; gq;fhsuhfTs;s gq;Flikf;F toq;Fk; NritfSf;F mtupd; tho;f;ifj;
Jizf;F fpilf;Fk; tUkhdk; tho;f;ifj;Jizapd; tUkhdkhf fUjg;gLk;.
(8)
xU jdpegh; tupkjpg;ghz;L 2013/2014 f;F jkJ tUkhdtupj; jpul;il 2014 brk;gh; 25e;
jpfjp rkh;g;gpj;jhh;. tupkjpg;gPl;bw;fhd fhy vy;iy (time bar) vd;d?
(a) 30 etk;gh; 2018
(b) 30 etk;gh; 2016
(c) 30 nrg;lk;gh; 2016
(d) 31 Nk 2016
(9)
xU tupnrYj;Jdh; ve;jj; jpfjpf;F Kd;dh; jhk; NfhUtjw;F cupj;Jila njhifia
(refunds) ,iwtupj; jpizf;fsj;jpypUe;J NfhuKbAk
(a) tupkjpg;ghz;bd; KbtpypUe;J 03 Mz;LfSf;Fs;
(b) tupkjpg;ghz;bd; KbtpypUe;J 30 ehl;fSf;Fs;
(c) jpul;bid rkh;g;gpf;fNtz;ba jpfjpapypUe;J 03 Mz;LfSf;Fs;
(d) jpul;bid rkh;g;gpf;fNtz;ba jpfjpapypUe;J 30 ehl;fSf;Fs;
(10) tUkhd tupapd; mbg;gilj; jj;Jtk; my;yhjJ vJ?
(a) vspik (Simplicity)
(b) tsh;r;rpjPj Kiw (Progressivity)
(c) RahjPdk; (Independency)
(d) ];jpuj;jd;ik (Stability)
(10 × 2 Gs;spfs; = nkhj;jk; 20 Gs;spfs;)
gFjp I ,d; KbT
Institute of Certified Management Accountants of Sri Lanka
Operational Level – Business Law & Taxation (BLT / OL 4 - 204) – November 2015 Examinations
2
gFjp II
gpupT A: tpahghur; rl;lk;
VjhtJ ,uz;L (2) tpdhf;fSf;F tpiljUf.
tpdh ,y.02 (20 Gs;spfs;)
(a)
jpyf;fpd; fhupid nfhs;tdT nra;tjw;fhf mUz; nfhs;tdT tpiyia KOikahf
nrYj;jpapUe;jhh;. mUz; jkJ thfd epWj;Jkplj;ij jpUj;jp Kbf;Fk;tiu fhiu
itj;jpUf;FkhW jpyf;if Nfl;Lf;nfhs;s mtUk; ,zq;fpdhh;. fhh; jpyf;fplk; ,Ue;j
fhyj;jpy; jPtpgj;njhd;wpy; mJ ghupa ghjpg;Gf;F cs;shdJ.
mUz; jkf;F Vw;gl;l el;lj;ij jpyf;fplkpUe;J NfhuKbAkh vd Muha;f.
jpyf; Fwpj;jrpy vQ;rpd; jpUj;jq;fis nra;JKbj;jgpd;dh; jpyf;fpd; fhupid nfhs;tdT
nra;a mUz; ,zq;fpapUe;J> Mdhy; me;jj; jpUj;jq;fis nra;aKd;dh; fhh; jpyf;fpd;
thfdepWj;Jkplj;jpy; jPtpgj;jpdhy; mopTw;why;> ckJ tpil NtWgLkh vd tpgupf;Ff.
(12 Gs;spfs;)
(b)
uzpy; fhupd; rl;l”h;t cupikahsh; vd;w ey;nyz;zj;jpy; n[ukp xU fhupid uzpyplk;
,Ue;J nfhs;tdT nra;J 6 khjq;fs; ghtpj;J te;jhh;. vdpDk;> me;jf; fhh; jpUlg;gl;l
fhh; Mjypdhy;> mjid tpw;gjw;fhd cupik uzpYf;F ,Uf;ftpy;iy. fhupid mjd;
cz;ikahd cupikahsUf;F ifaspf;FkhW ePjpkd;wk; n[ukpf;F fl;lisapl;lJ.
n[ukp jkf;F Vw;gl;l el;lj;ij kPsg;ngw uzpYf;F vjpuhf tof;F jhf;fy; nra;jhh;. .
n[ukpapd; cupikfis tpgupf;Ff.
(08 Gs;spfs;)
(nkhj;jk; 20 Gs;spfs;)
tpdh ,y. 03 (20 Gs;spfs;)
(a)
X kPJ A tiue;j khw;Wz;bay; (bill of exchange) xd;iw X Vw;Wf;nfhz;lhh;. A mjid
ngWkjpkpf;f gjpypWf;fp (consideration) VJkpd;wp B f;F khw;wpdhh;. B mjid gpwe;jehs;
guprhf C f;F md;gspg;Gr; nra;jhh;. C mjid Mil tpw;gidahsu; D aplkpUe;J Mil
nfhs;tdTnra;a gad;gLj;jpdhh;. D mjid gjpypWf;fp VJkpd;wp E f;F khw;wpdhh;.
cupa ehspy; me;j khw;Wz;bay; X ,dhy; epuhfupf;fg;gl;lJ.
A, B, C, D kw;Wk; E MfpNahupd; cupikfis Muha;f.
(b)
(08 Gs;spfs;)
jw;fhyf; fzdpfis tpw;gid nra;Ak; nfhk;gp!l;lh; Nth;y;l; epWtdk; gj;jpupifapy;
nra;j tpsk;guj;jpy; cw;gj;jpf;Fwpapl;l xU Fwpg;gpl;l fzdpia jtWjyhf &gh 5,000/tpiyf;F tpw;gid nra;tjhf tpsk;gug;gLj;jpaJ. mjd; cz;ikahd tpw;gid tpiy
&gh150,000/- MFk;. ,e;j tpsk;guj;ij fz;l nftpd; nfhk;gp!l;lh; Nth;y;l; epWtdj;ij
cldbahf njhlh;Gnfhz;L jhd; me;jf; nfhilKidit (offer) Vw;gjhfTk;>
tpsk;guj;jpy; Fwpj;jtpiyf;F mjid nfhs;tdTnra;tjhfTk; mwptpj;jhh;. nfhk;gp!l;lh;
Nth;y;l; epWtdk;> tpsk;guj;jpy; Fwpg;gplg;gl;l tpiyahd &gh 5,000/- jtwhdnjdTk;
rupahd tpiy &gh 150,000/- vdTk; nftpDf;F njuptpj;jJ. nftpd; gj;jpupifapy;
Fwpg;gpl;l tpiyf;F nfhs;tdTnra;a jkf;F cupikAilajhf tw;GWj;jpdhh;.
nftpd; ckJ MNyhridia ehLfpd;whh;.
mjd;gpd;dh; jpq;fl;fpoik fzdpapd; rupahd tpiyia Fwpg;gpl;L nfhk;gp!l;lh; Nth;y;l;
xU tpsk;guj;ij gpuRupj;jJ. jpq;fl;fpoik kNdh[; me;j fzdpia fld; mbg;gilapy;
nfhs;tdT nra;tjw;F nfhk;gp!l;lh; Nth;y;l;f;F nfhilKidT nra;jhh;. nrt;tha;f;
fpoik gPl;lh; KOj;njhifiaAk; nfhilKidT nra;a> nfhk;gp!l;lh; Nth;y;l; mjid
Vw;Wf;nfhz;L fzdpia gPl;lUf;F tpw;wJ.
xg;ge;jr; rl;lj;jpd;fPo; mtuth; cupik kw;Wk; nghWg;Gf;fs; gw;wp nfhk;gp!l;lh; Nth;y;l;>
nftpd;> kNdh[;> gPl;lh; MfpNahUf;F MNyhrid toq;Ff.
(12 Gs;spfs;)
(nkhj;jk; 20 Gs;spfs;)
Institute of Certified Management Accountants of Sri Lanka
Operational Level – Business Law & Taxation (BLT / OL 4 - 204) – November 2015 Examinations
3
tpdh ,y. 04 (20 Gs;spfs;)
(a)
eadh jkJ Milfis Rj;jk;nra;tjw;F efupd; Kd;dzp Mil Rj;jpfupg;G epWtdkhd
‘Nyhd;l;wp ];khh;l’; f;F vLj;Jr;nry;tJ tof;fk;. fUkgPlj;jpy; Milfis nfhLj;jJk;
thbf;ifahsh; ‘Nyhd;l;wp ];khh;l;Lld; xg;ge;jnjhd;wpy; ifnahg;gkpLkhW Nfl;fg;gLth;.
me;j xg;ge;jk; “jkJ Ntiyahsupd; ftdaPdk; fhuzkhf Vw;gLk; ve;jnthU ,og;G
my;yJ ghjpg;Gf;F ‘Nyhd;l;wp ];khh;l’; nghWg;Ngw;f khl;lhJ„ vDk; nghWg;G tpLtpj;jy;
ruj;jpid nfhz;Ls;sJ.
mz;ikapy; eadh Nyhd;l;wpf;Fr; nrd;W jkJ jpUkz rhupia cyh; Jg;guthf;fj;jpw;F
ifaspj;jNghJ> epUthf Copah; Ntiyg;gO fhuzkhf cld;gbf;ifia ifnahg;gkpl
eadhTf;F ifaspf;ftpy;iy. Mdhy; Milfis ngw;Wf;nfhz;ljw;fhd ngWtdTr;
rpl;ilia toq;fpdh;. me;j ngWtdTr;rpl;ilapy; Vida ruj;Jf;fSld; me;jr; nghWg;G
tpLj;jy; ruj;Jk; cl;gLj;jg;gl;L ,Ue;jjid eadh mtjhdpj;jhh;.
eadh xU thuj;jpd;gpd; rhupia ngw;Wf;nfhz;lNghJ> Nyhd;l;wp Copaupd; ftdaPdk;
fhuzkhf rhup kpfNkhrkhf ghjpf;fg;gl;L ,Ue;jij fz;lhh;. mjw;fhf eadh el;l<L
NfhupaNghJ> ‘Nyhd;l;wp ];khh;l’; jkJ Copah; ftdaPdkhf ele;Js;sikia Vw;Wf;
nfhz;lNghjpYk;> nghWg;G tpyf;f ruj;jpid Rl;bf;fhl;b el;l<l;bid nrYj;j kWj;jdh;.
el;l<L njhlh;ghf ‘Nyhd;l;wp ];khh;l’; f;F vjpuhf eadhtpd; cupikfs;gw;wp mtUf;F
MNyhrid toq;Ff.
(15 Gs;spfs;)
(b)
xg;ge;jr; rl;lk; njhlh;gpy; xg;ge;j rl;lcwT (Privity of Contract) rpj;jhe;jj;jpd; fUj;J
kw;Wk; jhf;fj;jpid tpgupf;Ff.
(05 Gs;spfs;)
(nkhj;jk; 20 Gs;spfs;)
gpupT A apd; KbT
gpupT B: tupaPL
VjhtJ ,uz;L (2) tpdhf;fSf;F tpiljUf
tpdh ,y. 05 (20 Gs;spfs;)
kj;jpa #oy; mjpfhurigapd; Copauhd jpU yypj; tPuf;nfhb tupkjpg;ghz;L 2013/2014 f;F
fPo;tUk; tUkhdq;fis ngw;whh;. mtUf;F ,uz;L kfs;fs; cs;sdh;. mtupd; rk;gsk; Mz;L
NjhWk; ghuhSkd;wj;jpdhy; mq;fPfupf;fg;gLk; njhifapypUe;J nrYj;jg;gLk;.
(1) njhopy; tUkhdk;
&gh
khjhe;j mbg;gilr; rk;gsk;
100,000
khjhe;j epiyahd gbfs;
15,000
khjhe;j tho;f;ifr;nryTg; gb
25,000
khjhe;j thfdg; gb
60,000
thlif mwtplhj tPL – ,e;j tPl;bd; Nrhiytup kjpg;gPL &gh 180,000/-; nrYj;jg;gl;l
Nrhiy tup 30%. fk;gdpahdJ khjhe;j thlifahf tPl;L cupikahsUf;F &gh 20,000/nrYj;Jfpd;wJ. Mz;bd;NghJ PAYE tupahf &gh 84,000/- fopf;fg;gl;Ls;sJ. .
(2)
Mjdj;jpypUe;jhd tUkhdk;
jpU. tPuf;nfhbf;F nfhOk;gpy; %d;W tPLfs; cs;sd. mtw;Ws; xd;whd 2005/2006 Mz;by;
2,500 rJu mbapy; epUkhdpf;fg;gl;l tPl;by; mth; trpf;fpd;whh;. me;j tPl;bd; Nrhiytup
kjpg;gPL &gh 260,000/-. 2008/2009 Mz;by; 2,100 rJu mbapy; fl;lg;gl;l ,uz;lhtJ tPl;by;
mtupd; %j;j kfs; trpf;fpd;whh;. ,uz;lhtJ tPl;bd; Nrhiytup kjpg;gPL &gh 200,000/-.
%d;whtJ tPL khjhe;jk; &gh 10,000/- thliff;F tplg;gl;Ls;sJ. me;j tPl;bd; Nrhiytup
kjpg;gPL &gh 270,000/-. tPLfs; xt;nthd;wpw;Fk; 30% Nrhiytup nrYj;jg;gLfpd;wJ. .
(3)
gq;fpyhg tUkhdk;
jpU. tPuf;nfhb Nfw;Nt PLC apy; KjyPLra;j gq;FfspypUe;J Mz;bd;NghJ &gh 300,000/,id gq;fpyhgkhf ngw;whh;.
Institute of Certified Management Accountants of Sri Lanka
Operational Level – Business Law & Taxation (BLT / OL 4 - 204) – November 2015 Examinations
4
(4)
tpahghuj;jpypUe;jhd ,yhgq;fs;
jpU. tPuf;nfhb nrhe;jkhff; nfhz;Ls;s tpahghuj;jpypUe;J tupkjpg;ghz;L 2013/2014
f;F cioj;j epfu ,yhgk; &gh 12,750,000/-. vdpDk; epfu ,yhgj;jpid fzpg;gpLjypy;
fopf;fg;gl;lJk;> tupj;NjitfSf;F mDkjpf;fg;glhjJkhd nryTfs; &gh 1,230,000/-.
mDkjpf;fg;glhj nryTfs;> tpahghuj;jpw;F fsQ;rpa miwapid epUkhdpg;gjw;F ngw;w
fld;kPJ nrYj;jpa tl;b &gh 265,000/- ,id cs;slf;Ffpd;wJ. NkYk;> Kd;ida
tupkjpg;ghz;bypUe;J Kd;nfhz;Lte;j nrk;ikahf;fpa tpahghu el;lk; &gh 4,350,000/-.
(5)
tl;b tUkhdk;
th;j;jf tq;fpapy; mtupd; 16 taJ kfspd; ngaupYs;s Nrkpg;Gf; fzf;fpypUe;J nkhj;j
tl;bahf &gh 45,000/- ngwg;gl;lJ.
(6)
Vida jfty;fs;
jpU. tPuf;nfhb ePjpkd;w fl;lisapd;fPo; rl;luPjpahf gpupe;J thOk; mtupd; kidtpf;F
Mz;Lj;njhifahf &gh 1,200,000/- nrYj;Jfpd;whh;. gpuptpd; gpd;dh; mtupd; ,isa
kfs; mtupd; kidtpAld; trpf;fpd;whh;.
• ,e;j tupkjpg;ghz;by; MAl;fhg;GWjpf; fl;lzk; &gh 80,000/- ,idAk;> Nehahspfs;
kw;Wk; Njitg;gLNthUf;F jhgduPjpahd ftdpg;gpid toq;Ftjw;F jhgpf;fg;gl;l
mwf;nfhilf;F (charity) ed;nfhilahf gzk; &gh 90,000/- ,idAk; nrYj;jpdhh;.
• ,e;j tupkjpg;ghz;bw;F Rakjpg;gPl;bd;fPo; nrYj;jpa tupfs; &gh 450,000/-.
•
tupkjpg;ghz;L 2013/2014 f;F fPo;tUtdtw;iw fzpf;Ff.
(i) nkhj;j rl;lepajp tUkhdk; (Statutory income)
(ii) tupkjpg;G tUkhdk; (Assessable income)
(iii) tuptpjp tUkhdk; (Taxable income)
(iv) ,Wjp tupg;gupg;G (Final tax liability)
(nkhj;jk; 20 Gs;spfs;)
tpdh ,y. 06 (20 Gs;spfs;)
(a)
xU jdpegh; jkJ tuptpjpf;ff;$ba tUkhdq;fSf;F tUkhdtupj; jpul;bid rkh;g;gpf;f
Ntz;ba Njitaw;w re;jh;g;gq;fis $Wf.
(05 Gs;spfs;)
(b)
ngWkjpNrh; tup (VAT) njhlh;gpy; ”[;a tpfpj toq;fy;fs; (zero rated supplies) kw;Wk;
tpyf;fspf;fg;gl;l toq;fy;fis (exempted supplies) NtWgLj;Jf.
(05 Gs;spfs;)
(c)
ng];l;Nt (jdp) fk;gdpapd; fzf;fhsuhf Nritahw;wpa jpUkjp rush ngNuuh 30
Mz;L 05 khj Nritapd; gpd;dh; RatpUg;G Xa;{jpaj; jpl;lj;jpd;fPo; 2013mf;Nlhgh; 01e;
jpfjp NritapypUe;J Xa;TngWjypd; epkpj;jk; mtupd; ngWtdTfs; fPo;tUkhW:
&gh
el;l<L (Compensation)
7,500,000
gzpf;nfhil (Gratuity)
3,250,000 (fle;j 3 Mz;L khjhe;j ruhrup - Rs.75,000)
EPF – njhopy;jUdh; gq;fspg;G
560,000
mtupd; gq;fspg;G
373,000
ETF gq;fspg;G
140,000
KjyPl;L tUkhdk;
EPF
&gh 122,000 (01/04/1987 f;F Kd;dh; Nkw;nfhz;l KjyPl;bypUe;J – &gh32,000)
ETF
&gh 75,000 (01/04/1987 f;F Kd;dh; Nkw;nfhz;l KjyPl;bypUe;J – &gh12,000)
jpUkjp ngNuuhtpd; tupkjpg;ghz;L 2013/2014 f;fhd tuptpjpf;fj;jf;f Xa;{jpa gad;fis
fzpf;Ff. rYif tPjk; kw;Wk; toikahd tPjj;jpy; tuptpjpf;fg;gLk; kw;Wk; tuptpyf;F
ngw;w gad;fis ntt;Ntwhff; fhl;Lf.
(10 Gs;spfs;)
(nkhj;jk; 20 Gs;spfs;)
Institute of Certified Management Accountants of Sri Lanka
Operational Level – Business Law & Taxation (BLT / OL 4 - 204) – November 2015 Examinations
5
tpdh ,y. 07 (20 Gs;spfs;)
(a)
tupj; NjitfSf;fhf gq;Fliknahd;wpy; njhopw;gL gq;fhsUf;Fk; (Working Partner)
rhjhuz gq;fhsUf;Fk; ,ilapyhd NtWghl;bid tpgupf;Ff.
(05 Gs;spfs;)
(b)
ky;fp kw;Wk; [fj;jpw;F nrhe;jkhd M&J gq;Flik tpahghuj;jpd; tupkjpg;ghz;L
2013/2014 f;F epjpf;$w;Wf;fspd;gb epfu ,yhgk; &gh 6,480,000/-. ,J Vida tUkhdk;
&gh 1,250,000/- ,id cs;slf;Ffpd;wJ. ky;fpAk; [fj;Jk; ,yhg el;lq;fis KiwNa
3:2 tpfpjj;jpy; gfpUfpd;wdh;.
Nkw;gb ,yhgj;jpid fzpj;jypy; fPo;tUk; nryTfs; fopf;fg;gl;Ls;sd.
&gh
gq;fhsh; rk;gsk; – ky;fp
120,000
–
[fj;
460,000
%yjd tl;b
– ky;fp
2,500,000
–
[fj;
1,500,000
[fj; toq;fpa fld;kPJ tl;b
220,000
vLg;gdTkPJ tl;b – ky;fp
20,000
epy thlif
325,000
fhrhsuhd [fj;jpd; kidtpf;F rk;gsk;
120,000
gq;Flik tUkhdj;jpw;F Nkyhf ky;fp ,e;j tupkjpg;ghz;by; fPo;tUk; tUkhdq;fis
nfhz;bUe;jhh;.
&gh
epfu Mz;Lg;ngWkjp (Net Annual Value)
Fbkid tPL
900,000
mtupd; kfs; FbapUf;Fk; tPL
1,780,000
tl;b tUkhdk;
epiyahd itg;GkPJ (epfu)
950,000
[fj;jpw;F gq;FlikapypUe;jhd tUkhdk; jtpu NtW tUkhdk; ,y;iy.
fPo;tUtdtw;iw fzpf;Ff:
(i)
gq;Flikapd; gfpuj;jF ,yhgk; (Divisible profit).
(ii)
tupkjpg;ghz;L 2013/2014 f;F xt;nthU gq;fhsupdJk; ,Wjp tUkhtupg; gupg;G
(xt;nthU gq;fhsupd; tupf; foptPLfis (tax credit) fzpf;fNtz;bajpy;iy).
(15 Gs;spfs;)
(nkhj;jk; 20 Gs;spfs;)
tpdhg;gj;jpu KbT
Institute of Certified Management Accountants of Sri Lanka
Operational Level – Business Law & Taxation (BLT / OL 4 - 204) – November 2015 Examinations
6
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