Obligations & Rights of Tax Payers in Cambodia

RBHraCaNacRkkm<Ca
Cati sasna RBHmhakSRt

3
GKnaykdanBndar
nRksYgesdkic nig hirBavt
katBVkic nig siTi

rbs;GkCab;Bn
qaM 2010
erobcM nig e)aHBum<pSayeday
GKnaykdanBndar nRksYgesdkic nig hirBavt
katBVkic nig siTi

rbs;GkCab;Bn
Garmkfa
Garmkfa
kmvFi EI kTRmg;karRKb;RKghirBavts aFarN Edl semcGKmhaesnabtIeteCa
hun Esn naykrdmnInRBHraCaNacRkkm<Ca )anRbkasdak;[GnuvtkalBIfTI05
ExF qaM2004 RtUv)anGnuvtedayeCaKCy nig seRmc)annUveKaledAndMNak;kalTI1
KWeFVI[fvikamankareCOTukcit .
GKnaykdanBndar)anrYmcMENky:agskmkgkareFVI[seRmceCaKCynUveKaledA
dMNak;kalTI1enH . m:ageTot cMNUlBnEdlTTYl)anlTpllRbesIrkbBaak;[eXIj
fa kareKarBRbtibtic ,ab;rbs;Gk Cab;BnmankarekIneLIgBImyY feTAmYyf . kg namRksYg
esdkic nig hirBavt nig kgnamraCrdaPi)alkm<Ca sUmEfgGMNrKuNy:agRCaleRCA
cMeBaHGkCab;Bn nig visykCnTaMgGs;Edl)anshkar nig KaMRTGKnaykdanBndar
tamrykareKarBRbtibtic,ab;sIBIsareBIBnrbs;RBHraCaNacRkkm<Ca . karxitxMRbwgERbg
nig eCaKCyTaMgGs;enH KW)anmkedaysarkicshkarKaCadKUya:gsitrmYtrvagvisy
kCn nig raCrdaPi)alkm<Ca nig mnsikardx<g;x<s;rbs;GkCab;BnkgkarcUlrYmcMENk
ksagRbeTsCatiRbkbedaycIrPaB .
RksYgesdkic nig hirBavtEdlmanGKnaykdanBndarCaesnaFikar ebCJaerobcM
nig GnuvtnUvRbBnBndarmYyEdlRtUv)anTTYlkarTukcitBIGkCab;BnTaMgGs; . edIm,I
seRmc[)annUvckvisyenH caM)ac;RtUvmankarcUlrYmBIvisykCnedaysRKcit esaHRtg;
eCOTukcit nig eKarBKaeTAvijeTAmk .
GaRsyehtuenH esovePAsIBIkatBVkic nig siTirbs;GkCab;BnGacnwgCYy[
GkCab;BnTaMgGs;yl;dwgkan;Etc,as;bEnmeTotGMBIkatBVkic nig siTirbs;xnkgkar
eKarBRbtibtic,ab;sIBIsareBIBn[)anRtwmRtUv . m:ageTot esovePAenHkCaEpnTIcgulpv
mYydskisiTisRmab;GkCab;BnkdUcCaGKnaykdanBndar kgkarGnuvtc,ab;sIBIsareBIBn
[mantmaPaB nig RbsiTPaB .
Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug
sgat;Twklk;1 xNTYleKak raCFanIPMeBj
TMBrTI iii
TUrsB 023 886 708

TUrsar 023 886 700
Garmkfa
kgnamRksYgesdkic nig hirBavt sUmvaytmx<s;cMeBaHkicxitxMRbwgERbgrbs;

GKnaykdanBndarEdl)anxitxMerobcM nig pSBVpSaynUvesovePAsIB kI atBVkci nig siTri bs;
GkCab;BnenHeLIgedIm,IFananUvRbsiTPaB nig tmaPaBnkarGnuvtc,ab;sIBIsareBIBn[
kan;EtRbesIreLIgEfmeTot .
raCFanIPMeBj/ fTI Ex
qaM 2010
]bnaykrdmnI
rdmnIRksYgesdkic nig hirBavt
Kat Qn;

TMBrTI iv
TUrsB 023 886 708

TUrsar 023 886 700
esckIepIm
esckIepIm
GnuvttamkmvFi EI kTRmg;karRKb;RKghirBavts aFarN GKnaykdanBndar)anxitxM
RbwgERbgEklmeKalneya)ay nig rd)alsareBIBn RBmTaMgEbbbTGnuvtkargar
sMedABRgwgkarRKb;RKgkarRbmUlBn[manRbsiTPaB nig mantmaPaB .
ckvisyrbs;GKnaykdanBndarnaeBlGnaKt KWeFVI[mankarTTYlsal; nig kar
eKarBBIsMNak;GkCab;Bn cMeBaHPaBRtwmRtUv nig KuNPaBnkarRKb;RKg . edIm,IseRmc
[)annUvckvisyenH GKnaykdanBndar)ankMNt;eKaledA dUcxageRkam
- eFVI[seRmcnUvkarGnuvtc,ab; nig bTb,BatinanasIBIsareBIBn .
- begIncMNUlsareBIBn sRmab;Fana[karekIneLIgnkarcMNayfvikaCati .
- pl;esva nig karGb;rM dl;GkCab;Bn[Tan;eBlevla nig GacTukcit)an CamYy
nwgkarbnycMNayrbs;GkCab;Bn edIm,IFana[karGnuvttamc,ab;sIBIsareBIBn
)anRtwmRtUv .
- GnuvtkmviFIcab;bgM RbkbedayRbsiTPaB mankarTTYlxusRtUvx<s; nig esIPaB
Ka .
- GnuvteKalkarN_ytu Fi mkg kmvFi rI bs;GKnaykdanBndar edIm,IbegnI kareCOTukcit
nig FanakarGnuvttamc,ab; nig bTb,BatinanasIBIsareBIBn .
- bnykarcMNayrbs;GKnaykdanBndar nig eFVI[manPaBsamBacMeBaHtRmUvkar
epSg cMeBaHGkCab;Bn kdUcCakgkarerobcMkmviFI nig kicdMeNIrkarrbs;xn .
- begInsmtPaB cMeNHdwgdl;mnIBndarCaRbcaM edIm,IeFVIkickar[manRbsiTPaB .
- begInRbsiTPaBkgkarRKb;RKg tamryeKalneya)ay kicdMeNIrkarkargar nig
RbBnkargarEdlmanPaBc,as;las; TMenIb nig mankarTTYlxusRtUvx<s; cMeBaH
kargarrbs;xn .
TMBrTI v
TUrsB 023 886 708

TUrsar 023 886 700
esckIepIm
GKnaykdanBndarebCJaerobcM nig GnuvtRbBnBndarmYyEdlRtUv)anTTYlkar

TukcitBIGkCab;BnTaMgGs; nig mankarcUlrYmGnuvtkatBVkicBIGkCab;Bn edaysRKcit
esaHRtg; nig eCOTukcit . mnIBndarRKb;rUbebCJa
- bMeBjkargaredayesaHRtg; suPaBrabsa mantmaPaB nig mankarTTYlxusRtUv
x<s;kgkarR)aRsyTak;TgCamYyGkCab;Bn .
- manviCaCIvx<s;CYyGkCab;Bn[Gnuvtc,ab;Bndar)anRtwmRtUvtamrypl;kar
Bnl;ENnaM karpl;esva nig BtmanepSg tamc,ab;tmUv .
- xitxMBayameFVIya:gNa[kan;EtRbesIr nig manlkNgayRsYlsRmab;kar
eKarB nig GnuvtkatBVkicsareBIBn .
- yl;BIsiTi nig Parkicrbs;xn eqIytbTan;eBlevlaBIGVIEdlGkCab;BnRtUvkar
karKaMRTBIGKnaykdanBndaredIm,IbMeBjkatBVkicsareBIBn[)anRtwmRtUv .
- cat;viFankarya:gmWugma:t;cMeBaHGkCab;BnTaMgLayNaEdlBayameKcevH nig
raMgsHkarGnuvtkatBVkicsareBIBn .
GKnaykdanBndarnwgxitxMRbwgERbgENnaMBnl;GkCab;Bn[eKarBc,ab;Bndar
[manRbsiTP aB RBmTaMgGnuvtc,ab;Bndar[mantmaPaB . karcUlrYmGnuvtkatBVkci s areBI
Bn edaysRKcitBIsMNak;GkCab;Bn KWCacMENkmYyEdlminGacxVH)ankgkarcUlrYm
cMENkkgfvikaCatisRmab;karksag nig GPivDn_RbeTsCatiCYyelIkkm<s;esdkicCati
nRBHraCaNacRkkm<Ca .
GaRsyehtuenH GKnaykdanBndarxitxMe)aHBum<pSaynUvesovePAsIBIkatBVkic nig
siTirbs;GkCab;Bn edIm,I[GkCab;BnTaMgGs;yl;dwgkan;Etc,as;bEnmeTotBIkatBVkic
nig siTri bs;xn kg kareKarBRbtibtci ,ab;Bndar[)anRtwmRtUv . xwm sarkg esovePAenHk)an
bgajpgEdrBIntI vi Fi EI dlGKnaykdanBndareFVkI arCamYyGkCab;Bn . esovePAenHnwgCYy
GkCab;Bn[)anyl;BI
- katBVkicsareBIBnrbs;GkCab;Bn .
- siTirbs;GkCab;Bn .
TMBrTI vi
TUrsB 023 886 708

TUrsar 023 886 700
esckIepIm
- esva nig karENnaMepSg EdlGkCab;BnRtUvkarBIGKnaykdanBndar .

- siTirbs;GkCab;BnkgkarCMTas;cMeBaHkarseRmcrbs;GKnaykdanBndar RBmTaMg
kardak;bNwgCMTas; .
GKnaykdanBndarnwgeFVkI arRtYtBinti CaRbcaMnvU RKb;skmPaBrbs;xn RBmTaMgebCaJ
EklmnUvkgVHxatTaMgLayedIm,IQaneTAseRmc[)annUvckvisyrbs;xn KW {eFVI[man
kareKarB nig eCOTukcitBIGkCab;Bn} .
GKnaykdanBndarsgwm nig eCOCak;fa esovePAsIBIkatBVkic nig siTirbs;
GkCab;BnenHnwgCYyGkCab;BnTaMgLay[kan;Etyl;c,as; nig cUlrYmcMENkbMeBj
katBVkicsareBIBnedaysRKcit nig esaHRtg; .
raCFanIPMeBj/ fTI Ex
qaM2010
RbtiPUraCrdaPi)al
TTYlbnkCaGKnayk nGKnaykdanBndar
swum eGog

TMBrTI vii
TUrsB 023 886 708

TUrsar 023 886 700
matika
matika
briyay
k- katBVkicrbs;GkCab;Bn
1> cuHeQaHkgbBaIrbs;rd)alsareBIBn
2> dak;lixitRbkassareBIBn nig pl;BtmantamkartRmUvn
bTb,BatisIBIBndar
3> bg;BntamkalbriecTkMNt;
4> kan;kab;EfrkSa nig RtUvbgajbBaIlixityutikar nig ksar
epSg dl;rd)alsareBIBn
5> bgajxncMeBaHrd)alsareBIBntamkalbriecTEdlmancuHenA
kglixitCUndMNwgrbs;rd)alsareBIBn
6> bg;R)ak;Bn R)ak;BnbEnm nig karR)ak;epSg Edlrd)al
sareBIBn)ankMNt;eTAtamkalbriecTdUcmanEcgenAkg
bTb,BatisIBIBndar b Edlrd)alsareBIBn)anCUndMNwgCa
laylkN_GkSr
7> RtUvmanPaBesaHRtg;kgkarbMeBjkatBVkicsareBIBn
8> RtUvmankicshRbtibtikarCamYyrd)alsareBIBnkgkarbMeBj
katBVkic

TMBrTI ix
TMBr
1
4
5
7
8
10
11
16
17
TUrsB 023 886 708

TUrsar 023 886 700
matika
briyay
x- siTirbs;GkCab;Bn
1- TTYl)ankarrkSaTukCakarsmat;nUvral;Btman EdlGkCab;Bn
)anpl;CUnrd)alsareBIBn
2- TTYl)ankarpl;esvaRbkbedayviCaCIv nig mankarCYyBnl;
ENnaM[)anyl;GMBIkicdMeNIrkarnRbBnBndar nItiviFIsareBI
Bn nig karGnuvtkatBVkicsareBIBn
3- TTYl)ankarBnl;ral;esckIseRmcrbs;rd)alsareBIBncMeBaH
kickarsareBIBn
4- bwgtva:cMeBaHral;esckIseRmcrbs;rd)alsareBIBn
5- bg;Bnmin[elIsBIbTb,BatisIBIBndarkMNt;
6- mankarTTYlsal;tMNagRsbc,ab;rbs;GkCab;Bn tamkar
eRCIserIs edIm,Ipl;eyabl;GMBIkickarsareBIBn
7- TTYl)ankarGnuvtedaymantmaPaB nig minlemogBIsMNak;
rd)alsareBIBn
8- TTYl)ankarTTYlsal;GMBIPaBesaHRtg;kgkarGnuvtkatBVkic
sareBIBn

TMBrTI x
TMBr
19
22
24
27
29
33
34
38
39
TUrsB 023 886 708

TUrsar 023 886 700
katBVkicrbs;GkCab;Bn
GkCab;BnmankatBVkicdUcxageRkam
1- cuHeQaHkgbBaIrbs;rd)alsareBIBn .
2- dak;lixitRbkassareBIBn nig pl;BtmantamkartRmUvnbTb,BatisIBI
Bndar .
3- bg;BntamkalbriecTkMNt; .
4- kan;kab;EfrkSa nig RtUvbgajbBaIlixityutikar nig ksarepSg dl;
rd)alsareBIBn .
5- bgajxncMeBaHrd)alsareBIBntamkalbriecTEdlmancuHenAkglixitCUn
dMNwgrbs;rd)alsareBIBn .
6- bg;R)ak;Bn R)ak;BnbEnm nig karR)ak;epSg Edlrd)alsareBIBn)an
kMNt;eTAtamkalbriecTdUcmanEcgenAkgbTb,BatisIBIBndar b Edl
rd)alsareBIBn)anCUndMNwgCalaylkN_GkSr .
7- RtUvmanPaBesaHRtg;kgkarbMeBjkatBVkicsareBIBn .
8- RtUvmankicshRbtibtikarCamYyrd)alsareBIBnkgkarbMeBjkatBVkic .

TMBrTI 3
TUrsB 023 886 708

TUrsar 023 886 700
1> cuHeQaHkgbBaIrbs;rd)alsareBIBn
katBVkiccuHbBaI
maRta 101 nc,ab;sIBIsareBIBn
tamkfaxN 7 maRta 88 ncsB
{csB}
skmPaBesdkicmannyfaCaskmPaB
buKlTaMgLay RtUveTAcuHbBaIenA rbs;buKlEdleFIVCanickalCab;bn b
rd)alsareBIBn kgkMLg 15 f mYydgmYyRKa edIm,Irk b minrk
eRkayBIbuKlenaHcab;epImeFVIskmPaB cMeNj kgkarpt;pg; b manbMNg
esdkic .
pt;pg;TMnij b esvadl;buKldT kg
buKlTaMgLayRtUvCUndMNwgeTA eKaledAedIm,I)anGtRbeyaCn_GIVmYy .
rd)alsareBIBnkgryeBl 15 f
eRkayBIkarpas;br Gasydan RTg;RTay
namkrN_shRKas kmvtGaCIvkm
karepr karbBab;GaCIvkm smasPaB
GkRKb;RKg b GkTTYlbnkkickar
Bndarrbs;shRKas .

TMBrTI 4
TUrsB 023 886 708

TUrsar 023 886 700
2> dak;lixitRbkassareBIBn nig pl;BtmantamkartRmUvn

bTb,BatisIBIBndar
karerobcM nig dak;lxi ti RbkassareBIBn
maRta 104 fI nc,ab;sIBIviesaFnkm GkvinieyaKTaMgGs;RtUvPab;nUvviBaanc,ab;sIBIsareBIBn{cvcsB}
bnbRtrbs;RkumRbwkSaGPivDn_km<Ca
GkCab;Bn b Pak;garkat;TukRtUv bBaak;BIkareKarBRbtibtiCamYylixit
dak;lixitRbkassareBIBnCUnrd)al RbkassareBIBnRbcaMqaM sRmab;qaM
sareBIBneTAtamTRmg; eBlevla nig sareBIBnenaH .
TIkEngEdl)ankMNt; .
GkCab;BntamrbbsVyRbkasman
lixti RbkassareBIBnRtUvcuHhtelxa katBVkicerobcMbBaIkaKNeny biT
edayGkCab;Bn b tMNagRsbc,ab; bBaIKNeny rbs;xn nig erobcM
rbs;GkCab;Bn .
nig dak;lixitRbkassareBIBntamKMrU
GkvinieyaKTaMgGs;RtUvdak;lixit TRmg;lixitRbkassareBIBn .
RbkassareBI B n R bcaM E xsRmab; E x rd)alsareBIBnmansiTei FVkI arkMNt;
nImYy nig lixitRbkassareBIBn BnCaketaPaKI cMeBaHshRKasNa
RbcaMqaMsRmab;qaMsareBIBnenaH nig Edlmin)anerobcM nig dak;lxi ti Rbkas
bg;BnGakrTaMgGs;eTAtambTb,Bati sareBIBn min)ankan;kab; nig rkSaTuk[
nBnnImYy .
)anRtwmRtUvnUvbBakI aKNeny b ksar
epSg tambTb,BatisIBIBndar .

TMBrTI 5
TUrsB 023 886 708

TUrsar 023 886 700
karTTYlxusRtUvrbs;GPi)al b bNaFikar
b kmsTi ki r
maRta 108 ncsB
RbsinebIGPi)al b bNaFikar b
kmsTi ki rrbs;shRKasNamYydwgB b
manectnaeFIV[shRKasminraykarN_
b raykarN_bnynUvR)ak;Bn eday
rMelaPeTAelIbTb,BatisIBIBndar b
min[bg;Bnkat;TukCUnrd)alsareBIBn
GPi)al b bNaFikar b kmsTi ki rTaMg
enaHRtUvTTYlxusRtUvedaypal;cMeBaH
R)ak;BnEdlRtUvbg; .

TMBrTI 6
TUrsB 023 886 708

TUrsar 023 886 700
3> bg;BntamkalbriecTkMNt;
karbg;Bn
maRta 107 ncsB
K- BnGakrdTeTot dUcCaBnkat;
karbg;BnRtUv)ankMNt;dUcteTA
TukTUeTA BnelIR)ak;ebovtS
1> R)ak;BnRtUvdl;kN
M t; nig RtUvbg;enA
GakrbMPWsaFarN GakrBiess
kg ryeBlEdlbTb,Batis BI BI ndar
Gakrsak;enA
)antRmUv[eFIVkardak;lixitRbkas
y:agyWtbMputRtwmfTI15 n
sareBIBn
Exbnab; . BnGakreRkABIenH
k- GakrelItmbEnm{Gtb}
RtUvdl;kMNt; nig RtUvbg;enA
y:agyWtbMputenAfTI20 nEx
kgryeBlkMNt;edayrd)al
bnab;maRta 70 csB .
sareBIBn .
x- BnelIR)ak;cMeNj maRta 5 2> bMNulsareBIBnRtUvdl;kMNt; nig
nig 29 ncsB nig Rbkas RtUvbg;kgryeBl 30 feRkayBI
elx 1481 shv>Rbk>Bd karRbKl;lixitCUndMNwgTarbMNul
rbs;RksYgesdkci nig hirBavt Bn .
cuHfTI 31 Ex F qaM2007 3>R)ak;BnRtUvdl;kN
M t; nig RtUvbg;kg
cMeBaHshRKasGnuvtqaMCab; ryeBl 3f eRkayBIkarRbKl;
BntamqaMRbtiTin y:agyWt lixitCUndMNwgTarbMNulBndUcman
bMputRtwmfTI 31 ExmIna EcgkgkfaxN 4 maRta 116
nqaMbnab; .
ncsB {ebIsinCamanmUldan
cMeBaHshRKasEdlesIsMubr bBaak;fa karRbmUlBnGacman
qaMCab;BnfI
]bsK rd)alsareBIBnGaceFVIkar
- kg ryeBl 3 Ex bnab; kMNt;BnelIGkCab;BnenAeBlNa
BI d M N ac; k ari y bri e c T mYyk)an} .
Gnrkal
- kg ryeBl 3 Ex eRkay
dMNac;qaMCab;BnfI
TMBrTI 7
TUrsB 023 886 708

TUrsar 023 886 700
4> kan;kab; EfrkSa nig RtUvbgajbBaIlixityutikar nig

ksarepSg dl;rd)alsareBIBn
dUcmanEcgenAkgbTb,BatisIBI b ksarTaMgenaHkgryeBl 10qaM
Bndar nig maRta 98 ncsB KitBIdMNac;qaMCab;Bn .
GkCab;BnRtUvkan;kab; kt;Rta
vikybRtRtUvEtecj[elIral;
nig rkSaTukbBaI lixityutikar nig kickarCMnYjrvagGkCab;Bn nig buKl
ksarhirBavtepSgdUcEdlbTb,Bati dTeTot . GkCab;BnRtUvkt;Rta
sIBIBndar)ankMNt; nig RtUvdak;bBaI esck I r aylm i t nvi k y bRt[)an
nig ksarTaMgenaHtamkartRmUvCUn RtwmRtUvcUlkgTinanub,vti .
rd)alsareBIBnedImI,Binit .
bu K l Cab; G tbmi n RtU v ecj
GkCab;BnEdlBMumankatBVkic vikybRtGtbeTA[GtifiCnEdlmin
kan; k ab; b Ba I K Nenytams g ; d ar EmnCabuKlCab;GtbeT bu:EnRtUvecj
KNenykm<CaCaFrman RtUvkan; vikybRtFmta b ksarepSgeTot
Tinanub,vtiedaykt;RtacuHtamlMdab; eTA[GtifiCnEdlminEmnCabuKlCab;
fExnUvcMNUl nig cMNayepSg Gtb .
TaMgGs;EdlTak;TinnwgGaCIvkm eTAtam
enAeBleFVIkarpt;pg; buKlCab;
TRmg;Edlrd)alsareBIBn)ankMNt; . GtbRtUvrkSasMeNAedImnvikybRt
buKlEdlRtUvkan;kab; kt;Rta b Gtb vikybRtFmta b ksarepSg
rkSaTukbBaI ksarnana b Tinanub,vti eTot Edl)anecj[GtifiCnrbs;
Edl)ankM N t; e daybTb,Ba t i s I B I xn .
Bndar b bTb,Batdi T RtUvrkSaTukbBaI
TMBrTI 8
TUrsB 023 886 708

TUrsar 023 886 700
ral;vikybRtRtUvmancuHelxerog 2-vikybRtFmta eQaH Gasydan

RtwmRtUv . xwmsarvikybRtRtUvmancuH nig elxGtsBaaNkmsareBIBn
nUvnieTsdUcxageRkam
rbs;Gklk; eQaH nig Gasydan
1-vikybRtGakr eQaH Gasydan rbs;GkTij elxvikybRt fExqaM
nig elxGtsBaaNkmsareBIBn ecjvikybRt raymuxTMnij besva
rbs;Gk lk; nig GkTij elxviky - brimaN fktarYmbBalTaMgGakr
bRt fExqaMecjvikybRt ray nana tmsrubrYmbBalTaMgGakr
muxTMnji b esva brimaN fkta nana .
tmsrubEdlminTan;KitGakrBiess
elITMnij nig esvamYycMnYn ehIy
nig GakrelItmbEnm tmCab;Gakr
srub ebIsinCaxusKaBIcMnYnTwkR)ak;
tmsrubmunKitGakr tmsrubR)ak;
GakrelItmbEnm nig tmsrubrYm
TaMgGakr .

TMBrTI 9
TUrsB 023 886 708

TUrsar 023 886 700
5> bgajxncMeBaHrd)alsareBIBntamkalbriecTEdlmancuHenA
kglixitCUndMNwgrbs;rd)alsareBIBn
dUcmanEcgenAkgmaRta 99 n bgaj b pl;ksar b Tinny
csB kgeKaledAkMNt;R)ak;BnRtUvbg; EdlbuKlenaHRKb;RKg Edlman
rbs;buKlNamak; bedImI,RbmUlBn bBaak;ya: gc,as;las;enAkg lixti CUn
rd)alsareBIBnGaceFVIlixitCUndMNwg dMNwg .
dl;GkCab;Bn b ttIyCn[
bEnmelIBtmanEdl)antRmUv
- plB; t m anEdlTak;Tni nwgGkCab;Bn dUcmanEcgenAkg kfaxN 1 lixitCUn
dUcmanEcgkglixitCUndMNwg dUcCa dMNwgRtUvmancuHeQaH nig elx
BtmansIBIGkpt;pg; GtifiCn b Gt s Ba a Nkm nbu K l G k Cab; B n
ebIsinCaman ehIynightelxa
KNnIenAFnaKar .
- bgajxneTAtameBlevla nig rbs;rd)alsareBIBnEdlecjlixit
TIkEngEdlmanbBaak;enAkglixit CUndMNwg .
CUndMNwgedImI,pl;Btman nig edImI,

TMBrTI 10
TUrsB 023 886 708

TUrsar 023 886 700
6> bg;R)ak;Bn R)ak;BnbEnm nigkarR)ak;epSg Edlrd)al

sareBIBn)ankMNt;eTAtamkalbriecT dUcmanEcgenAkg
bTb,BatisIBIBndar b Edlrd)alsareBIBn)anCUndMNwgCa
laylkN_GkSr
karbg;Bn
sUmemIlcMNuc 3 xagelI
kareFVsRbEhsFn;Fr
maRta 126 ncsB
GkCab;Bn b Pak;garkat;TukRtUv
kareFVsRbEhs
)ancat;TukfamankareFVsRbEhsFn;Fr
maRta 125 ncsB
ebIsinCaR)ak;BnEdl)anbg;mancMnYn
GkCab;Bn b Pak;garkat;Tuk ticCagR)ak;BnEdl)ankMNt;eday
RtUv)ancat;TukfamankareFVsRbEhs bTb,BatisIBIBndar elIsBI 10
ebIsinCaR)ak;BnEdl)anbg;mancMnYn PaKry .
ticCagR)ak;BnEdl)ankMNt;eday
bTb,BatisIBIBndarminelIsBI 10
PaKry .
GkCab;Bn b Pak;garkat;TukRtUv
)ancat;TukfamankareFVsRbEhs ebI
sinCamin)andak;lixitRbkassareBIBn
b min)anbg;BntamkalbriecTEdl
c,ab;)ankMNt; .

TMBrTI 11
TUrsB 023 886 708

TUrsar 023 886 700
karkMNt;BnketaPaKI
kfaxN 3 maRta 116 ncsB
kgkrNIEdlGkCab;Bn b
Pak;garkat;Tuk mankatBVkicdak;lixit
RbkassareBIBn b:uEnmin)aneFVIlixit
Rbkas min)anrkSaTuk[)anRtwmRtUvnUv
bBaIkaKNeny b ksarepSg
eTottamkartRmUv b min)anpl;Btman
caM)ac;CUnrd)alsareBIBn edImI,kMNt;
Bn[)anRtwmRtUv karkMNt;Bnrbs;
GkCab;Bn b Pak;garkat;TukKWCakar
kM N t; B n C aketaPaKI E dlrd ) al
sareBIBn)aneFVI nig )anRbKl;[buKl
enaH .
karkMNt;BnCaketaPaKIRtUv
EpkelI
k- BtmanEdlmancuHenAkglixit
RbkassareBIBnnana b ksarepSg
eTot EdlGkCab;Bn)andak;CUnrd)al
sareBIBn .
x- B t m anEdlmancu H k g li x i t
RbkasBtman .
K- B t m anepSgeTotEdlrd ) al
sareBIBn)anTTYl .
BnbEnm
kgmaRta 130 ncsB
BnbEnmRtUvGnuvtcMeBaHbTelIs
bTb,BatisIBIBndar .
BnbEnmsRmab;karbg;BnxVH b
karbg;yWt RtUvKNnadac;edayELk
BIBnbEnmsRmab;karraMgsHkarGnuvt
bTb,BatisIBIBndar .
kgkrNImankarbg;BnxVH Bn
bEnm nig karR)ak; RtUvdl;kMNt; nig
RtUvbg;tamEbbbTdUcR)ak;BnEdl)an
bg;xVHenaH .
eTaHCakgkrNINakeday kar
dak;[GnuvtBnbEnmminmanplb:HBal;
dl;karGnuvteTasTNcMeBaHbTelIs
EpkRBhTNelIbTb,BatisIBIBndar
eLIy .
TMBrTI 12
TUrsB 023 886 708

TUrsar 023 886 700
BnbEnmcMeBaHkarbg;BnxVH
maRta 131 ncsB
cM e BaHbu K l EdlmankareFV s
RbEhs R)ak;BnbEnmRtUvesInwg 10
PaKry n cMnnY R)ak;BnEdlbg;xHV bUk
bEnmkarR)ak; 2PaKry ncMnnY R)ak;Bn
Edlbg;xVHsRmab;ExnImYy b cMENk
nExEdlcMnYnR)ak;BnxVHminTan;)an
bg; .
cM e BaHbu K l EdlmankareFV s
RbEhsFn;Fr R)ak;BnbEnmRtUvesInwg
25 PaKry ncMnYnR)ak;BnEdlbg;xVH
bUkbEnm karR)ak; 2PaKry ncMnYn
R)ak;BnEdlbg;xVHsRmab;ExnImYy b
cMENknExEdlR)ak;BnxVHminTan;)an
bg; .

kgkrNIkarkMNt;BnCaketa
PaKI R)ak;BnbEnmRtUvesI 40PaKry
ncMnYnR)ak;BnEdlbg;xVH bUkbEnm
karR)ak; 2PaKry ncMnYnR)ak;BnEdl
bg;xVH sRmab;ExnImYy b cMENkn
ExEdlR)ak;BnxVHminTan;)anbg; .
karR)ak; m i n RtU v Gnu v t e Tk g
ryeBlkMNt;BneLIgvijtammaRta
118 n c,ab;sIBIsareBIBn b kg
ryeBl 30 f eRkaykarRbKl;
lixitCUndMNwgTarbMNulBn .
TMBrTI 13
TUrsB 023 886 708

TUrsar 023 886 700
BnbEnmcMeBaHkaryWtya:vkgkarbg;Bn
maRta 132 ncsB
cMeBaHbuKlEdlmin)anbg;Bn
tamkalkMNt; BnbEnmRtUvkMNt;tam
GRta 10PaKry nTwkR)ak;Bnbg;yWt
bUknwgkarR)ak; 2PaKry nTwkR)ak;Bn
bg;yWtsRmab;ExnImYy b cMENkn
ExEdlcMnYnR)ak;BnenaHenAminTan;)an
bg; .
ebIsinCabuKlmin)anbg;Bnkg
ry 15f eRkayeBl)anTTYllixit
CUndMNwgrMlwkkarTarbMNulBn Bn
bEnmRtUvkMNt;tamGRta 25PaKry n
TwkR)ak;Bnbg;yWt bUknwgkarR)ak; 2
PaKry nTwkR)ak;Bnbg;yWtsRmab;Ex
nImYy bcMENknExEdlcMnYnR)ak;Bn
enaHenAminTan;)anbg; .

kgkrNIkarkMNt;BnCaketa
PaKI sRmab;karmindak;lixitRbkas
R)ak;BnbEnmRtUvesInwg 40PaKry n
cMnYnR)ak;BnEdl)ankMNt; bUkbEnm
karR)ak; 2PaKry ncMnYnR)ak;BnEdl
)ankMNt;sRmab;ExnImYy b cMENk
nExEdlR)ak;BnminTan;)anbg; .
karR)ak;yWty:avRtUvKitcab;BIfTI
01 nExbnab;BIExEdlRtUvbg;Bn .
cMeBaHBnelIR)ak;cMeNj karR)ak;yWt
y:avRtUvKitcab;BIfTI 01 nExbnab;
EdlCaExputryeBlkMNt;sRmab;kar
dak;lxi ti RbkaslTplRbcaMqaM .
BnbEnmcMeBaHkaryWty:avkg
karbg;BnelImeFa)aydwkCBan RtUvesI
nwg 100 PaKry nR)ak;BnRtUvbg; .
TMBrTI 14
TUrsB 023 886 708

TUrsar 023 886 700
BnbEnmcMeBaHGMeBIraMgsHkarGnuvt
bTb,BatisIBIBndar
GMeBIraMgsHkarGnuvtbTb,Batsi BI I C-min)andak;lixitRbkassareBIBn
Bndar rYmman
EdlKanR)ak;BnRtUvbg;kgry
1-krNIEdlbuKl
eBl 30 f eRkaykalbriecT
k-min)anrkSabBaIkaKNeny
Edlc,ab;)ankMNt; .
nig ksarepSgeTot b min)an Q-CYyeRCamERCgedayectnadl;
ecjvikybRtelIkickarCMnYj .
GMeBITaMgT,ayxagelI .
x-minGnuBaat[rd)alsareBIBneFVI 2-krNIEdlmnIraCkar
karBinitbBaIkaKNeny b
k-eFIV[FayBtmansmat;eday
ksarepSg .
KankarGnuBaat .
K-min)ancuHbBaIenArd)alsareBI
x-BayameFIV[raMgsHdl;karkMNt;
Bn .
nig karRbmUlBn .
X-min)anCUndMNwgeTArd)alsareBI K-CYyeRCamERCgedayectnadl;
BnGMBIkarpas;brkgkarcuHbBaIdUc
GMeBITaMgT,ayxagelI .
manEcgkgc,ab;enH .
cMeBaHkarRbRBwtGMeBIraMgsHkar
g-ksag b pl;nUvkMNt;Rta ksar GnuvtbTb,BatisIBIBndar BnbEnmRtUv
r)aykarN_ b BtmanEkgbnM kMNt;dUcxageRkamenH sRmab;GMeBI
epSg .
nImYy
c-lak;Tuk b bMpajecaleday - 2>000>000 erol BIrlanerol
ectnanUvbBaIKNeny kMNt;Rta cMeBaHbuKlGkCab;Bn b Pak;gar
ksar r)aykarN_ b Btman kat;Tuk eRkamrbbBit b mnIraCkar .
epSgeTot.
- 500>000 erolR)aMEsnerol
q-BayameFIV[raMgsHdl;karkMNt; cMeBaH GkCab;Bn b Pak;garkat;Tuk
nig karRbmUlBn .
eRkamrbbbMRBYj b rbbem:Akar .
TMBrTI 15
TUrsB 023 886 708

TUrsar 023 886 700
7> RtUvmanPaBesaHRtg;kgkarbMeBjkatBVkicsareBIBn
rd)alsareBIBneCOCak;CamunelI
PaBesaHRtg;rbs;GkCab;Bn .
GkCab;BnRtUv
- pl;BtmanRtwmRtUvkglixitRbkas
sareBIBn .
- pl;Btman nig sanPaBTaMgRsug
rbs;shRKasGkCab;BnenAeBl
sMueyabl;BIrd)alsareBIBn .
- eqIysMNYrrbs;rd)alsareBIBn
edayeBjelj RtwmRtUv nig
esaHRtg; .

TMBrTI 16
TUrsB 023 886 708

TUrsar 023 886 700
8> RtUvmankicshRbtibtikarCamYyrd)alsareBIBnkgkarbMeBj
katBVkicsareBIBn
RbBnBndartRmUv[GkCab;BnGnuvt eyagtambTb,Bati nc,ab;sBI sI areBI
bTb,BatBi ndaredaysuTc ti nig eday Bn rd)alsareBIBnmansiTikMNt;Bn
shkar .
eLIgvijnUvkick arGaCIvkmrbs;shRKas
rd)alsareBIBnnwgeFIVkarTMnak;TMng tamkareFIVsvnkmelIshRKasedayeFIV
CamYyGkCab;Bn edaysuPaBrabsa karepgpat;karRbkasrbs;shRKas
nig edayeKarB . rd)alsareBIBn eRbobeFobCamYybBaIkaKNenyRBm
eRtomCaeRsckgkarCYyENnaMBnl; TaMgBtmanEdlrd)alsareBIBnman .
GkCab;BnkgkarbMeBjkatBVkicsareBI enAkgeBleFIVsvnkm GkCab;BnRtUv
Bn[)anRtwmRtUv .
shkar nig bgkargayRsYldl;mnI
RbsinebIGk Cab;Bnmni plk; ci s hkar BndarkgkarbMeBjParkic[)anseRmc
b RbRBwtGMeBIraMgsHepSg rd)al qab;rhs .
sareBIBnnwgcat;viFankartwgrwugdUcCa rd)alsareBIBneCOCak;faGkCab;Bn
kareRbI G M N ack g karRbmU l B t m an eFIVkarTMnak;TMngCamYyrd)alsareBIBn
kgkrNIcaM)ac; . GkEdlRbRBwtGMeBI edaysuPaBrabsa nig eKarB dUcEdl
raMgsHnwgRtUvTTYleTasTNtamc,ab;Ca GkCab;BnTTYlBIrd)alsareBIBnpg
Frman .
Edr .

TMBrTI 17
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
siTirbs;GkCab;Bn
siTirbs;GkCab;Bn
GkCab;BnmansiTidUcxageRkam
1- TTYl)ankarrkSaTukCakarsmat;nUvral;Btman EdlGkCab;Bn)anpl;CUn
rd)alsareBIBn .
2- TTYl)ankarpl;esvaRbkbedayviCaCIv nig mankarCYyBnl;ENnaM[
)anyl;GMBIkicdMeNIrkarnRbBnBndar nItiviFIsareBIBn nig karGnuvt
katBVkicsareBIBn .
3- TTYl)ankarBnl;ral;esckIseRmcrbs;rd)alsareBIBn cMeBaHkickar
sareBIBn .
4- bwgtva:cMeBaHral;esckIseRmcrbs;rd)alsareBIBn .
5- bg;Bnmin[elIsBIbTb,BatisIBIBndarkMNt; .
6- mankarTTYlsal;tMNagRsbc,ab;rbs;GkCab;Bn tamkareRCIserIs edIm,I
pl;eyabl;GMBIkickarsareBIBn .
7- TTYl)ankarGnuvtedaymantmaPaB nig minlemgBIsMNak;rd)al
sareBIBn .
8- TTYl)ankarTTYlsal;GMBIPaBesaHRtg;kgkarGnuvtkatBVkicsareBIBn .

TMBrTI 21
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
1> TTYl)ankarrkSaTukCakarsmat;nUvral;BtmanEdlGkCab;Bn
)anpl;CUnrd)alsareBIBn
maRta 99 ncsB GnuBaat[ 1-mnI nig Pak;garepSgeTotrbs;
rd)alsareBIBnRbmUlBtmanBIGkCab; rd)alsareBIBnenAkg eBl nig kg
Bn . rd)alsareBIBnGacTTYlBtm an eKaledAbMeBjParkict ambTb,Batsi I
BIGkCab;Bn b BIttIyCnPaKITIbI . BIBndar .
rd)alsareBIBn nig buKlRKb;rUb 2-GaCJaFrRBhTNsRmab;eKaledA
EdlCa b Fab;CamnI nig Pak;garn bwgecaTRbkan;GMBIbTelIsBndar .
rd)alsareBIBnRtUvrkSakarsmat;nUv 3-tulakarenAkgdMNak;karCMrHkIedIm,I
BtmanTak;TgnwgGkCab;BnEdl)an kMNt;BnRtUvbg;rbs;GkCab;Bn b
TTYlenAkgeBlbMeBjParkicCapvkar kkarTTYlxusRtUvcMeBaHkarrMelaP
ehI y Gacp l ; B t m aneTA[Etbu K l bTb,BatisIBIBndar .
EdlmaRta 94 ncsB )anGnuBaat 4-GaCJaFrBndarrbs;RbeTsNamYy
bu:eNaH .
eTotRsbtamkicR BmeRBogGnrCati .
kgkaleTsxHc,ab;GnuBaat[
rd)alsareBIBnbgajBtmanrbs;
buKlEdl)anTTYlBtmanBIbuKl
GkCab;Bn eTAbuKlmak;eTotkgeKal mak;eTotEdl)ankarGnuBaat[pl;
bMNgCak;lak;NamYy mnI nig Pak;gar BtmandUcmanEcgxagelIenH RtUvrkSa
nrd)alsareBIBnGacplB; t m anTak;Tni karsmat;elIBtmanenaH elIkElgEt
nwgGkCab;Bn[cMeBaHEt
kRmitGb,brmaNamYyEdlcaM)ac;RtUv
GnuBaat[pl;BtmanenH .

TMBrTI 22
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
BtmanTak;TinnwgGkCab;BnGac - RbsinebIGkCab;BnenAEtmineBjcit
pl;eTA[buKlmak;eTot)an ebIsinCa cMeBaHkaredaHRsay GkCab;BnRtUv
mankaryl;RBmCalaylkN_GkSrBI BiPakSaCamYyRbFansaxaBndar
GkCab;Bn .
ext-xN b RbFannaykdanEdl
Rbsi n ebI G k Cab; B n y l; f akar Bak;Bn .
smat;sIBIkickarsareBIBnrbs;xnRtUv - RbsinebIGkCab;BnenAEtmineBjcit
)anbM B arbM B anedayskm P aBrbs; kgkaredaHRsay GkCab;BnGacsMu
rd)alsareBIBn GkCab;BnRtUvedaH tv:aeTAGKnayknGKnaykdan
RsaytamnItiviFIdUcxageRkam
Bndar .
- CabzmG k Cab; B n R tU v edaHRsay
CamYymRnIBndarEdlGkCab;Bn
R)asyTak;TgCamYy .

TMBrTI 23
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
2> TTYl)ankarpl;esvaRbkbedayviCaCIv nigmankarCYyBnl;

ENnaM[)anyl;GMBIkicdMeNIrkarnRbBnBndar nignItiviFI
sareBIBn
dUcmanEcgkg maRta 96 n csB GkCab;BnmansiTiTTYl)an
rd)alsareBIBnRtUverobcMesovePABnl; - karBnl;ENnaMGkCab;Bn[yl;BI
xI sIBIxwmsarsMxan; nRbePTBn siTirbs;xn nig siTikgkarTMnak;
nImYy .
TMngCamYyrd)alsareBIBn .
cM e BaHRbePTBn N amY y Edl - TamTar[mnIEdlmkTak;Tgkargar
rd)alsareBIBnkMNt;faKYrcuHeFIVkar bgajlixitebskkm b lixit
Bnl;ENnaMenaH mnIBndarenAtam ]eTsnam .
mUldanRtUvcuHGb;rMdl;GkCab;Bn[ - GacTMnak;TMngsaksYrBtmankg
)anyl;GMBIkatBVkic nig siTirbs;Gk- krNIcaM)ac; .
Cab;BnTaMgenaH .
- siTiTTYl)ankareqIytbrbs;rd)al
sareBIBnceM BaHsMNrY nig sMNmU Br
epSg[)anTan;eBlevla RBmTaMg
BtmanepSg GMBIkickarsareBIBn
edaytRmUv[rd)alsareBIBneFVIkar
e)aHBum<ksarENnaM nig Btman
epSg EdlGkCab;BnRtUvkareday
eRbIBakc,as;las; nig gayyl;
kgksare)aHBum< nig enAkglixit
epSgepJIeTAGkCab;Bn .
TMBrTI 24
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
GkCab;BnGacEsVgrkkarENnaM
nig BtmanBIrd)alsareBIBntam
meFa)ayCaeRcIndUcxageRkam
- ebIkemIleKhTMBrrbs;GKnaykdan
Bndar .
- epI J l i x i t Calaylk N _ G kSrmk
RbFansaxaBndarext-xN b
GgPaBBndarEdlRKb;RKgshRKas
rbs;GkCab;Bn .
- sMeu yabl;edaypal;mat;mkkariyaly
esvaGkCab;Bn nig cuHbBaI nsaxa
Bndarext-xN b GgPaBBndar
EdlRKb;RKgshRKasrbs;GkCab;
Bn .
- sMeu yabl;tamTUrsBr bs;kariyaly
esvaGkCab;Bn nig cuHbBaInsaxa
Bn .
enAeBlEdlGkCab;BnskuM arENnaM
BIrd)alsareBIBn GkCab;BnRtUvpl;nUv
BtmaneBjeljRtwmRtUvedIm,I[kar
ENnaMrbs;rd)alsareBIBnRtUvnwg
sanPaBrbs;Gk Cab;Bn .
karpl;Btmandl;GkCab;Bn
maRta 95 fI ncvcsB
1-lixitsam b lixitCUndMNwgEdl
rd)alsareBIBnpl e; TA[GkCab;Bn
manlkNCakardak;[GkCab;Bn
enaHmankatBV k i c c M e BaHrd ) al
sareBIBnluHNaEtlixitsam b
lixitCUndMNwgenaHRtUv)aneFIVCa
laylkNG_ kSr nig RtUv)anRbKl;
[dl;GkCab;Bn .
2-kgkrNIEdlbTb,BaatisIBIBndar
tRmUv[rd)alsareBIBnpl;lixit
sam b dMNwgCalaylkN_GkSr
eTA[buKlNa lixitsam b lixti
CUndMNwgenaHRtUv)ancat;Tukfa)an
RbKl;y:agRtwmRtUv luHNaEt)an
RbKl;[buKlenaH b k)anepJI
tamRbsNIy_CalixitGnusideTA
Gasydantampvc,ab;rbs;buKl
enaH .
3-kalbriecTnlixitsam b lixit
CUndMNwgepSg KWCakalbriecTn
karRbKl;[buKl . kgkrNIlixit
sam b lixitCUndMNwgRtUv)anepJI
TMBrTI 25
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
tamlixitGnusidkalbriecTnkar 6-k g krNI e daymU l ehtu N amY y

CUndMNwgKWCakalbriecTnkare)aH Edllixitsam b lixitCUndMNwg
RtaelIlixitGnusidrbs;kariyaly minGacpl;dl;GkCab;BndUcman
RbsNIy_ .
EcgxagelIenH lixitsam b lixit
4-lixti sam b lixti CUndMNgw enaHRtUv CUndMNwgRtUv)ancat;Tukfa)anRbKl;
)ancat;Tukfa)anRbKl;TTYlRtwmRtUv y:agRtwmRtUv RbsinebIrd)alsareBI
kalebIlk x N
k g cMNcu 2 RtUv)an Bn)an
bMeBjrYcehIy eTaHbICabuKlEdl k-biTlixitsam b lixitCUndMNwg
RtUv)anCUndMNwgenaHbdiesFkar
Pab;eTAnwgTVarnivasndan bJu
RbKl; b karTTYllixitGnusidkI .
TIkEngRbkbGaCIvkmrbs;Gk Cab;
5-kgkrNIEdlGasydanrbs;buKl
Bn b
RtUv)anpas;br ehIybuKl min)anCUn x-pSBVpSaytamsarBtmaneday
dMNwgdl;rd)alsareBIBnGMBIkar
tRmUv[GkCab;BncUlmkrd)al
pas;br enaHeT lixti samb lixti CUn
sareBIBnmin[elIsBI 15 f
dMNwgEdl)anbBaneTAGasydan
bnab;BIkalbriecTpSBVpSay .
Edl)ansal;cugeRkaybgs; RtUv
cat;Tukfa)anRbKl;TTYlRtwmRtUv .

TMBrTI 26
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
3> TTYl)ankarBnl;ral;esckIseRmcrbs;rd)alsareBIBn
cMeBaHkickarsareBIBn
enAeBlEdlrd)alsareBIBnpl; sareBIBnGacelIs nwgbTb,BatisIBI
esckIseRmcsIBIkickarsareBIBnrbs; karsmat;rbs;GkCab;BnEdlman
GkCab;Bn rd)alsareBIBnBnl;BI Ecgkgc,ab;sIBIsareBIBn .
esckIseRmcenaH[)anc,as;las; . - k g krNI E dlrd ) alsareBI B n
RbsinebIGkCab;BnmansMNYr b min sgSyBIkarlYcbnM rd)alsareBIBn
yl; b minkPaBelIesckIseRmc nw g mi n p l ; n U v B t m anTaM g enaHeT
rbs;rd)alsareBIBn sUmTak;Tgmk BIeRBaHvaGacbMpajkaresIubGegt
mnITTYlbnkkickarenaH .
rbs;rd)alsareBIBn)an .
CaTUeTArd)alsareBIBnBnl;BI
RbsinebIGkCab;Bnyl;fa rd)al
esckIseRmcrbs;xnCalaylkN_ sareBIBnmin)anpl;karBnl;ehtupl
GkSr .
RKb;RKan;ceM BaHesckIs eRmc GkCab;Bn
cMeBaHkaleTsBiessmYycMnYn mansiTiTak;Tgmkrd)alsareBIBn .
rd)alsareBIBnBMuGacBnl;BIesckI RbsinebIGkCab;BnenAEtmineBjcit
seRmc[)anRKb;RCugeRCayeT eTaHbI GkCab;BnmansiTdi ak;Baktva:tamnItvi Fi I
Card)alsareBIBnBayamplB; t m an[ c,ab; .
Gs;lTPaBya:gNakeday . krNI
TaMgenaHmanCaGaT
- RbsinebImanttIyCn PaKITIbI
Bak;Bn ehIykarpl;BtmanEdl
Bak;BnnwgesckIseRmcrbs;rd)al
TMBrTI 27
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
karCMTas;nwgesckIseRmcrbs;rd)al
sareBIBn
GkCab;BnGacCMTas;nwgesckI
seRmcrbs;rd)alsareBIBnBak;Bn
nwgkick arsareBIBn . karCMTas;RtUvman
lkNdUcxageRkam
- sresrCalaylkN_GkSr nig
BN n alm i t GM B I e htu p lEdl
GkCab;Bnyl;faesckIseRmc
rbs; r d ) alsareBI B n m i n Tan;
smRsb .
- RtU v dak; m krd ) alsareBI B n [
)anTan;eBlkMNt; nig tamGaCJa
yukalEdlmanEcgkgc,ab;sIBI
sareBIBn .

- manesckIRbkasfa ral;Btman
EdlmankgkarCMTas; nig ksar
GHGagTaMgGs;BitCaRtwmRtUvR)akd
Emn .
- RtUvcuHhtelxa nig Rta RBmTaMg
kalbriecT[)anRtwmRtUv .
rd)alsareBIBnnwgBinitesckI
seRmcdMbUgCafI edayEpkelIBtman
nig ksarGHGagEdl)anpl;kglixit
CMTas; nig pl;nUvesckIseRmcCafICa
laylkN_GkSr .
TMBrTI 28
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
4> bwgtva:cMeBaHral;esckIseRmcrbs;rd)alsareBIBn
tammaRta118 nig 120 ncsB - RbsinebIGkCab;Bn enAEtmineBj
kgkrNIEdlGkCab;BnenAEt CMTas; citcMeBaHkaredaHRsay bNwgtv:a
nwgesckIseRmcepSg b GMeBIxusqg sUmdak;BakbNwgtv:a CUnmkGK
NamYyrbs;rd)alsareBIBn Gk nayknGKnaykdan Bndar .
Cab;BnmansiTidak;BakbNwgtv:a . - RbsinebIGkCab;Bn enAEtmineBj
rd)alsareBIBnsUmENnaMGMBInItiviFI citcMeBaHkaredaHRsaybNwgrbs;
dUcxageRkam
GKnayknGKnaykdanBndar
- CadMbUgGkCab;BnRtUvedaHRsay sUmdak;BakbNwgtv:aeTAKN
bBaaCamYymnIBndarEdlTTYl kmaFikarsRmuHsRmYlsareBIBn .
bnkkickarenaH .
- RbsinebIGkCab;Bn enAEtmineBj
- RbsinebIGkCab;BnenAEtmineBj citcMeBaHkaredaHRsaybNwgrbs;
cit b yl;faBi)akelIkbBaamk KNkmkarsRmuHsRmYlsareBIBn
BiPakSaCamYymnITTYlbnk sUm sUmdak;BakbNgw tv:aeTAtulakar.
edaHRsayCamY y RbFansaxa
Bn .

TMBrTI 29
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
viFannbNwgtva:xagrd)al
maRta 120 ncsB
viFanndMeNaHRsaykartva:rbs; - kartva:xagrd)alRtUveFIVCalay
GkCab;BnGBM bI BaasareBIBnRtUv)ankMNt; lkN_GkSrtamTRmg;maRta 121
dUcteTA
ncsB nig RtUvdak;CUnrd)al
- GkCab;BnEdlmineBjcitnwgkar sareBIBnkgryeBl 30 f
kMNt;BneLIgvij b escksI eRmc eRkayfEdlGkCab;Bn)anTTYl
epSgeTotEdleFIVeLIgedayrd)al lixitCUndMNwgTarbMNulBnrbs;
sareBIBnGaceFVkI artva:eTAGKnayk rd)alsareBIBn .
nGKnaykdanBndar . kartva: - kartva:xagrd)alBMueFVI[GkCab;
RtUvmankRmitRBMEdnEtRtwmedImehtu BnrYcputBIkatBVkicbg;R)ak;Bn
b BtmanepSgeTotEdlmanenA R)ak;BnbEnm nig karR)ak;epSg
kgkarkMNt;BneLIgvij esckI EdlbBaak;enAkglixitCUndMNwg
seRmc b nItiviFInkarkMNt;Bn TarbMNulBneLIy .
eLIgvijb:ueNaH .

TMBrTI 30
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
xwmsarbNwgtva:xagrd)alrbs;
GkCab;Bn
maRta 121 ncsB
kartva:xagrd)alGacnwgTTYlyk
)an ebIsni Cakg Baktva:enaHmanxmw sar
dUcxageRkam
- elxGtsBaaNkmrbs;Gk Cab;Bn
EdleFVIBaktva: ebIsinCaman .
- esckIeyageTArkkarkMNt;esckI
seRmc b lTplEdlCakmvtn
Baktva: .
- edImehtu b GMeBIEdlCakmvtn
Baktva: .
- ehtuplnkartva: .
- kalbriecT nig htelxarbs;Gk
Cab;Bn nig htelxarbs;tMNag
mankarGnuBaatrbs;GkCab;Bn
ebIsinmanPaBcaM)ac; .

escksI eRmcrbs;rd)alsareBIBn
maRta 122 ncsB
rd)alsareBIBnRtUvecjesckI
seRmcCafI eRkayBI)anTTYlBaktva:
edImI,bBaak;PaBRtwmRtUv b minRtwmRtUvTaMg
Rsug b cMENkNamYynkarkMNt;Bn
b esckIseRmcepSg EdlGkCab;Bn
tva: . rd)alsareBIBnRtUvbBaak;pg
EdrnUvmUldannkarseRmcenH .
RbsinebIGkCab;Bnminyl;RBmelI
esckIseRmcfIenHrbs;rd)alsareBI
BneTenaH GkCab;BnGacdak;Baktva:
eTAKNkmaFikarsRmuHsRmYlsareBIBn
kgryeBly:agyUr 30 f .
TMBrTI 31
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
bNwgeTAtulakar
maRta 124 ncsB
GkCab;BnmansiTibwgeTAtulakar
mansmtkic CMTas;nwgesckIseRmc
rbs;KNkmaFikarsRmuHsmYlsareBI
BnkgryeBl 30 f eRkayBI)an
TTYldMNwgsIBIesckIseRmcenaH .
GkCab;BnRtUvtml;TukenArtnaKar
CatinUvR)ak;cMnYnesInwgR)ak;Bn R)ak;
BnbEnm nig karR)ak;epSg EdlTak;Tni
nwgvivaTtamkarkMNt;rbs;rd)alsareBI
Bn munnwgdak;BakbNgw eTAtulakar .

TMBrTI 32
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
5> bg;Bnmin[elIsBIbTb,BatisIBIBndarkMNt;
karbg;Bn
maRta 107 ncsB
- R)ak;BnRtUvdl;kMNt; nig RtUvbg;
enAkgryeBlEdlbTb,BatisIBI
Bndar)antRmUv[eFIVkardak;lixit
RbkassareBIBn .
- bMNulsareBIBnRtUvdl;kMNt; nig
RtUvbg;kgryeBl 30f eRkay
BI k arRbKl; l i x i t CU n dM N w g Tar
bMNulBn .
- R)ak;BnRtUvdl;kMNt; nig RtUvbg;
kgryeBl 3f eRkayBIkar
RbKl;lixitCUndMNwgTarbMNulBn
dUcmanEcgkgkfaxN 4 maRta
116 ncsB .

TMBrTI 33
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
6> mankarTTYlsal;tMNagRsbc,ab;rbs;GkCab;Bntam
kareRCIserIs edIm,Ipl;eyabl;GMBIkickarsareBIBn
etInrNaEdlCaGkGacCYykickarBn
rbs;GkCab;Bn)an?
GkCab;BnGacEsVgrkCMnyY kg kar - eTaHbICaGkCab;BnmanGktMNagmk
eFIVkargarCamYyrd)alsareBIBn . eFIVkarCamYyrd)alsareBIBnkeday
GkCab;BnGaceRCIserIsbuKlNamak; GkCab;BnRtUvmankatBVkicTTYl
tamtRmUvkar elIkElgEtmnIBndar . xusRtUvedaypal;ceM BaHral;skmPaB
dUcmanEcgkgmaRta 106 n rbs;buKlEdlCatMNagtampvc,ab;
csB
Edl)anTTYlkareprsiTiBIxnrhUt
- GkCab;BnRtUveFIVkareprsiTiCalay- dl;eBlNaEdlrd)alsareBIBn
lkN_GkSreTA[buKlmak;eTot )anTTYlesckbI Baak;CalaylkN_
[eFIVskmPaBCMnYsmuxxn kgbBaa GkSrBIGkCab;BnsIGMBIkarlubecal
Bndar .
nUvkareprsiTienaHvij .
- G k Cab; B n G ackM N t; R BM E dnsi T i
GMNacnkareprsiTi .
- rd ) alsareBI B n t RmU v [bu K l
EdleFIVskmPaBkgnamGkCab;Bn
elImUldannkareprsiTidak;CUn
BinitnUvPstagCalaylkN_GkSr
nkareprsiTienaH .
TMBrTI 34
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
etIkickarGIVxHEdlGkCab;BnGacrk
GktMNag?
G k Cab; B n G acrkkarp l ; R bw k Sa
eyabl;GMBIkickarKNenyhirBavt
nig kickarsareBIBnEdlBak;Bn .
GkCab;BnGaceRCIserIsnrNamak;
CatMNagrbs;xnkgkickarenH .
eyagtammaRta 106 ncsB
buKlEdlCatMNagrbs;GkCab;BnRtUv
cuHbBaInUvTMnak;TMngrbs;xnenArd)al
sareBIBnkgkMLgeBl 15 f eRkay
eBlEdlTMnak;TnM genaH)anekIteLIg .
buKlEdlCatMNagGkCab;Bnman
siTiCMnYsmux[GkCab;BnRsbtammaRta
106 ncsB edImI,
- erobcMbBaIkaKNeny .
- dak;lixitRbkassareBIBn .
- eFIVkarTMnak;TMngeqIytbkgnam
GkCab;BncMeBaHkaresIsMuBtmanBI
rd)alsareBIBn .

- bgajr)aykarN_ b lixitsam
epSg .
- bg; B n G akrTaM g LayEdlkM N t;
edaybTb,BatisIBIBndar .
- eFIVbNwgtv:a nig bNwg]TrN_ .
- tMNag[GkCab;BnenAtulakar .
- bMeBjral;katBVkicEdlGkCab;Bn
RtUvTTYlxusRtUvcMeBaHmuxbTb,Bati
sIBIBndar .
TMBrTI 35
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
karTTYlxusRtUvrbs;GkCab;Bn
- GkCab;BnCaGkTTYlxusRtUvtampv elIksarEdlenAcMheT .
c,ab;cMeBaHral;kickarrbs;xn . - eTaHCaG k Cab; B n C Y l TI R bw i k Sa[
- GkCab;BnRtUvTTYlxusRtUvcMeBaHkar erobcMkarRbkassareBIBn b ksar
EfrkSaksarnana nig RtUvplB; t - Bak;BnnwgkickarsareBIBnepSg
manRtwmRtUvdl;rd)alsareBIBn . keday GkCab;BnRtUvEtcuHhtelxa
- eTaHbICaGkCab;BnCYlTIRbwkSa[ enAelIlixitRbkasenaH .
erobcMkarRbkassareBIBn b ksar - RbsinebITIRbwkSarbs;GkCab;Bnmin
epSgkeday GkCab;BnenAEtRtUv )anykcitTukdak;erobcMkarRbkas
TTYlxusRtUvcMeBaHPaBRtwmRtUvrbs; RtwmRtUv GkCab;BnGacbg;Bnmni Rtwm
RtUvtamc,ab; . rd)alsareBIBnnwg
BtmanTaMgenaHtampvc,ab; .
- RbsinebIGkCab;BnCYlTIRbwkSa[ tRmUv[GkCab;Bnbg;bEnmnUvR)ak;Bn
erobcMkarRbkassareBIBn GkCab; Edlbg;xVHRBmTaMgR)ak;BnbEnm nig
BnRtUvEtrkSaksarcaM)ac; nig RtUv eTasTNepSgeTot dUcman
plC; nU Btm anRtwmRtUv nig eBjelj erobrab;kgEpkkatBVkicrbs;Gk
eTA[TIRbwkSarbs;Gk Cab;Bn edIm,I[ Cab;Bn . eTasTNGacnwgFn;Fr
TIRbwkSaenaHerobcMlixitRbkassareBI RbsinebITIRbwkSarbs;GkCab;BneFIV
kareFVsRbEhs b mineKarBc,ab;
Bn)anRtwmRtUv .
- muneBlGkCab;BncuHhtelxaelI edayectna .
ksarNamYYyGkCab;BnRtUvBinit
faBtmanTaMgenHRtwmRtUv eTaHCa
TIRbwkSarbs;GkCab;BnCaGkerobcMk
eday. GkCab;Bnmni RtUvcuHhtelxa
TMBrTI 36
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
karTTYlxusRtUvrbs;tMNagGkCab;Bn
bTIRbwkSa
buKlEdlGkCab;BneRCIserIs Ca
GktMNag b TIRbwkSakgkarCYykickar
sareBIBnrbs;GkCab;BnRtUvEteKarB
c,ab; .

TMBrTI 37
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
7> TTYl)ankarGnuvtedaymantmaPaB nigminlemgBIsMNak;

rd)alsareBIBn
rd)alsareBIBn
- CYbR)aRsyTak;TgCamYyGkCab;Bn
edaysuPaBrabsa eKarBrab;Gan
nig Gnuvtedayminlemg .
- eFIVesckIseRmcedaymantmaPaB
nig smFmtambTb,Batic,ab;Ca
Frman . ma:gvijeTot rd)al
sareBIBnTTYl nig BicarNaral;kar
GHGagrbs;GkCab;Bn RbsinebIkar
GHGagRsbnwgc,ab;sIBIsareBIBn .
- edaHRsaynUvral;bBaa b bNwgtv:a
rbs;GkCab;Bn[)anqab;rhs .

TMBrTI 38
TUrsB 023 886 708

TUrsar 023 886 700
siTirbs;GkCab;Bn
8> TTYl)ankarTTYlsal;GMBIPaBesaHRtg;kgkarGnuvtkatBVkic
sareBIBn
rd)alsareBIBnmanCMenOCamunfa kMNt;smal;
G k Cab; B n p l ; n U v B t m anBi t R)akd
tambTb,Batinc,ab;sIBIsareBIBn
eBjelj nig RtwmRtUv elIkElgEt rd)alsareBIBnmankarTTYlxusRtUv
rd)alsareBIBnTTYl)anBtmanpy edaytRmUv[GkCab;BnTaMgGs;Gnuvt
BIenH .
c,ab;sIBIsareBIBn[)aneBjelj .
rd ) alsareBI B n T TY l s a l; f a
dUcmanEcgkgkfaxN2 maRta
eBlxH GkCab;BnRbRBwtxusqgkgkar 117 ncsB rd)alsareBIBnGaceFIV
bMeBjkatBVkicsareBIBn . rd)al karkMNt;BneLIgvij kgryeBl 3
sareBIBneFIVkarEbgEckdac;BIKarvagkar qaM eRkayfdak;lixitRbkassareBIBn
yl;xsu nig GMeBIedayectna . Rbsin b 10qaM eRkaykalbriecTEdltRmUv
ebIGkCab;Bnyl;xus rd)alsareBIBn [dak;lixitRbkassareBIBn RbsinebI
nwgpl;kas[eFIVkarGHGag . rd)al manPstagbBaak;fa manGMeBIraMgsH
sareBIBnTTYlnUvkarGHGagedayeFIkV ar dl;karGnuvtbTb,BatisIBIBndar
BicarNaRKb;TidPaBc,ab;CaFrman .
sRmab;Btmanlmit
sUmemIleKhTMBrrbs;GKnaykdanBndar

TMBrTI 39
www.tax.gov.kh
TUrsB 023 886 708

TUrsar 023 886 700

Obligations & Rights of Tax Payers in Cambodia

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Obligations & Rights of Tax Payers in Cambodia

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RBHraCaNacRkkm<Ca

Cati sasna RBHmhakSRt

nRksYgesdkic nig hirBavt

katBVkic nig siTi

katBVkic nig siTi

TUrsB 023 886 708

kgnamRksYgesdkic nig hirBavt sUmvaytmx<s;cMeBaHkicxitxMRbwgERbgrbs;

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

TUrsB 023 886 708

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TUrsB 023 886 708

- esva nig karENnaMepSg EdlGkCab;BnRtUvkarBIGKnaykdanBndar .

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

2> dak;lixitRbkassareBIBn nig pl;BtmantamkartRmUvn

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

TUrsB 023 886 708

4> kan;kab; EfrkSa nig RtUvbgajbBaIlixityutikar nig

TUrsB 023 886 708

ral;vikybRtRtUvmancuHelxerog 2-vikybRtFmta eQaH Gasydan

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

6> bg;R)ak;Bn R)ak;BnbEnm nigkarR)ak;epSg Edlrd)al

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

TUrsB 023 886 708

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

TUrsB 023 886 708

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

2> TTYl)ankarpl;esvaRbkbedayviCaCIv nigmankarCYyBnl;

TUrsB 023 886 708

TUrsB 023 886 708

tamlixitGnusidkalbriecTnkar 6-k g krNI e daymU l ehtu N amY y

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug

TUrsB 023 886 708

TUrsB 023 886 708

Gasydan EkgmhavifIshBnrusSI nigmhavifIem:AesTug