120
ථ၌༶ၑᐄ༶ື
121
Chapter 3
݊щᘱᚃᐄ༶k
වᛆɛ
official receiver
݊щᘱᚃЇˇ݊ᅲࣛٙ
א
˟Υ
ߒ
k
Υ
ج
ٙᘱ
ו
ɛ
א
ࠠ
ܔ
ٙʮ̡݊щᘱᚃၪܵΥ
ߒ
d
א
݊ც
ࠅ
ࠠอਠ̤
ࠈ
Υ
ߒ
k
༟ࣘٙ՟݊щʥܵᚃၪܵk
೯
͛ҦஔਪᕚࣛdᏐ༈
ࠅ
ҬምԸ༆Ӕਪᕚk
ຬɓʮ̡ᗫௐd༟ࣘ
א
ழ݊щึᙑ̈k
ܔ
ᙄίΥ
ߒ
ʕॶɝɪ
ࠑ
ૢಛd˸ᆽ
ڭ
ί௰ᕸٙઋ
ر
ʘɨdᒔঐҞਂ̈ΪᏐʘ
༸dԨᒒеၾවᛆɛආБঃࣛٙীሞfຬɓೌɢᎵᒔdኬ
ߧ
ਕਠॎପdνОஈଣԴ
͜٫ٙ༟ࣘdਗ਼ึ݊ࠠ
ࠅ
ٙᗫᒟਪᕚf
3
.
4
ථ၌ٙਕၾึ
ࠇ
Փ
ܓ
˸ථ၌Դ͜٫ٙԉ
ܓ
ԸᏨൖਠุၾৌ݁ઋ
ر
ၾʮ̡ᐄ༶ٙՉ˼ධͦΝdʮ̡
ࠋ
பɛც
ࠅ
Ꮸൖථ၌༶ၑΥ
ߒ
ʕϞᗫ൱ၾৌ
݁
ج
˙ࠦٙԫධf
ʮ̡
ࠋ
பɛ߰͊
ء
จɪ
جࠑ
ʘᗫ֛d
ۆ
ึପ͛ࠠɽٙࠬᎈܼ̍ৌਕࠬ
ᎈ
34
f
೯
ୃၾ
ࠅږ
Ӌɓක̥݊ɓছٙdԨၾҦஔೌᗫdΪϤdԨ͊০࿁મᒅථ၌
༶ၑਕϾϞОतйٙ
ࠅ
Ӌ
א
֛fШ݊dᒔ݊
ءࠅ
จ˸ɨᓃj
˖
ߏ
eवֵπᏦձึ
ࠇ
பf
ථ၌༶ၑ̙ٙಯϓ͉f
ථ၌༶ၑᐄุఙ
ה
ʘᗫᙄᕚf
ᄣ
࠽
Value Added Tax
d
VAT
ʘᗫᅂᚤf
ڭ
व੮˒ၾवπ
ߏ
ٙப
ุਕ
ࠋ
பɛঐீཀථ၌༶ၑ՟၇ਕdᎷπකd
א
ஈଣධุਕࣩ
d
א
݊੮˒༟ࣘٙ
൬ࠇ
ၾ̮̍ਕdேீཀҁٙ
IT
ਿᓾุਕҏԸੂБછ၍f
ุਕ
ࠋ
பɛ
ڭ
ᗇঐ͍ᆽ˲ቇࣛήᜑତҁٙ੮ఊ༟ࣘdԨঐ͑ɮᔳՉ੮˒
א
Չ
IT
ӻ୕lzٙ༟ࣘfϤ̮dุਕ
ࠋ
பɛᆽ
ڭ
༟̙ࣘ͑ɮᇆ
ݟ
dԨ˸ཥɿᏦࣩ
Ꮇπf̤̮dც
ࠅ
ԫᆽᇍ݊щlsක׳̮
Off Premises
ஈଣ༟ࣘfவˈՉ
ቇ͜ࡡʘ੮˒༟ࣘၾৌ݁
ج
ᗫd˲༈༟ࣘ
ڭ
πί̮ࣩٙdϾlzৌ݁
ج
࿁
ϤɦϞᘌ֛ࣸٙࣛf
ɓছϾԊd੮˒ண
ࠇ
̀တԑᖤাϞૢʔ८ٙ
ࠅ
ӋfˈՉ
ࠅ
ᜫୋɧ˙ΥЪᅀਠٙ
ਖ਼νᇆࣨࡰ࿁
ה
ϞٙʹБ
މ
ே̙ɓͦə್dԨίΥଣٙࣛගlzٝ༈ʮ̡ٙ
ઋ
ر
fุਕࣩ̀ঐᔳࡡ͉ٙԸ๕ၾஈଣٙҏfʔ̙จһҷ੮ͦ
ߏא
d
˸е
ݟ
ʔՑࡡ༟ࣘf
ࣣࠦձՉ˼
ࠅ
Ӌʘ
ߏ
π׳ί༟ࣘ༱ɪࣛd
ۆ
̀ᆽႩ༟ࣘ݊щ
މ
͑ɮʔ
ᜊe݊щঐͭу՟d˲ί
ڭࡈ
πಂගlzdவԬ༟ࣘ݊щঐ౸̙፫f
Їਕᄲ
ࠇ
˙ࠦdਕ҅બᛆπ՟
ה
Ϟၾʮ̡ᗫʘཥɿ༟ࣘd˸ʿ
ה
Ϟ
ᗫਕ˖ʘπ׳ద༟ࣘfᑘԷԸႭdᅃၾෳήлٙৌ݁֜ࡰ̙ீཀ
IT
ӻ୕
՟
Ԩᇆࣨॶɛٙ੮˒༟ࣘfᇆࣨࡰʔසϞᛆ
ݟ
᜕வԬπᏦٙ˖ၾ
ߏ
dॶ່
ਕɛɰ֛̀ܲਗ਼༟ࣘʹЇ༟ࣘ༱ɪdԶ̀
ࠅ
ٙ༟ࣘഐ༟ৃܼ̍ࣸόʷ
ືeᙷЗ່֛eᏦࣩഐeஹഐഃd˸Դዚኜ̙͍ᆽᛘ՟dவɰቇ͜ʮ̡༟ࣘ߰
։
̮͟ึ
ࠇ
ࢪ
א
༟ࣘʕːԸ
ܔ
ͭ
א
ஈଣࣛfίɻdਕᇆࣨࡰί͍੬ٙᅄཀ
ʕdೌᛆί
IT
ӻ୕ɪπ՟ॶ່ਕɛʘ༟ࣘdɰೌᛆπ՟ա։ৄʘ̮ਕਕਠ
ٙ
IT
ӻ୕༟ࣘf್Ͼdॶ່ਕɛԱ֛Զุਕ˖d
א
݊π׳ཥɿ༟ࣘ༱
34
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