124
ථ၌༶ၑᐄ༶ື
125
Chapter 3
ࠅ
ӋdϾุਕ
ࠋ
பɛʥც࿁Ϥ
ࠋ
பfΪϤdุਕ
ࠋ
பɛ̀
ࠅ
Ӌਕਠᆽ
ڭ
ᗫਕ
ٙlz၍છӻ୕ცՈ௪ቇʲձϞࣖdԨԴ͜࿁Ꮠٙᇆࣨ˙όԸяତΝ᜕ٙᗇ
ഐ
؈
fவɰ˾
ڌ
d̮̍ʮ̡ঐ˸ਕਠٙͭఙ̈ΥଣணԨආБϞࣖӉdԶ
ੂБഐ
؈
ਂ
މ
̮ᇆ᜕ࣨٙᗇᅰኽf
ν
؈
ʮ̡੶Փ
ݟ
ࣨd௰
ܝ
ٙᇆࣨࡰ̙ঐึԱථ၌ਕٙ༆Ӕ˙ࣩdӉධ
Ꮸൖึ
ࠇ
ԫධeࠬᎈ၍ଣձlz၍છӻ୕f
ீཀථ၌༶ၑdஈଣʿ
ڭ
व೯ୃᗫ༟ࣘࣛd̀Ѽഛ௪˸ᒒеจ̮೯͛f
ථ၌༶ၑϞпಯ
ථ၌༶ၑٙಯ༧ᗫٙЪϓ͉
൬ڀ
Ϟᗫfॶ່ਕɛ߰ঐմΌήϽඎՑุ
ਕΪ९dԨᆽήථ၌ਕਠஈᐏτΌೌٙਕdఱঐಯЭϓ͉Ԩ৷ࣖ
ूf
್Ͼdν
؈
ุਕ
ࠋ
பɛೌ
༺ج
ϓਕዚᗫٙ
ࠅ
Ӌd͵уೌ
ج
ᆽΐ̈ྼყϗա൬
ٙ͜ධdఱೌ
ج
ਗ਼൬͜ॶɝϽඎfʔཀdɪ
ࠑ
ٙઋ
ر
ஷ੬ʔึ೯͛dΪ
މ
ॶ່ਕ
ɛᆽྼঐථ၌ਕਠٙ˓ʕࣅՑ೯ୃᗇf
Їආධಯеdุਕ
ࠋ
பɛ
ה
ൗਕਠٙ੮ఊ༟ࣘ̀ၾᄣ
࠽
/
ආධ
Input Tax
ج
֛ɓ
ߧ
f͡ሗආධࣛd೯ୃ̀༱˸ɨlz࢙j
1.
ਕਠၾਕટϗ၌ʘΤ၈ၾήѧ
2.
೯
Б˚
3.
೯
ୃஹᚃᇜ
4.
Զ
ي
ۜٙᅰඎၾ
ࠑ
d߰ўՉ˼ਕʘᇍఖၾᗳйdɰც༱
5.
ᄵБಂࠢ
6.
ϗ൬
7.
ଟeᕘdеᕘୌΥૢʘൗd
א
݊࿁˙˹൬ʘܸͪഃ
ܔ
ᙄਕટϗ၌ც
༉ࠅ
Ꮸ
ݟ
ਕʩٙආ೯ୃlz࢙fਕ҅ຬɓ༰ૉʑ̈
щӔࣛdԷνίᄲ
ࠇ
ಂගd̙ঐึΌࠦ
ל
ഒආධٙ͡ሗfਕਠ߰ೌ
ج
̈
ࡌ
ҷ͍
ᆽʘ೯ୃdఱ̙ঐ೯͛ਕ˟
א
݊ೌɢᎵᒔٙྤf
೯
ୃҖό̙˸ॷੵd
א
ίᐏટϗ၌ʘᎰࣛ˸ཥɿᏦࣩԸяତdவԬ˙ό̍ў
˸ཥɿඉෂ೯ୃdመνί
ڦ
ʕ
ڝ
̋
PDF
א
˖οᏦdீཀཥ໘ෂॆዚ
א
݊ෂॆ
Уኜeၣ༩ɨ༱
א
݊ཥɿ༟ࣘʹ౬ӻ୕
EDI
ԸෂdίϤԨӚϞ֛
ࠅ
Դ
͜ࡳ၇˙όԸෂf
ίᅃdϤͦٙɗ݊
މ
əಯˇකͭཥɿ೯ୃࣛ
ה
ცٙᘌࣸ
ࠅ
ӋdආɓӉಯˇᐿိ
ٙБ݁ЪุfίԴٙ͜ཀʕd
މ
ᔊʷɓԬᘌࣸٙ
ࠅ
Ӌԫධdཥɿ೯ୃ̍ўཥɿᖦ
ٙ༟ࣸႩᗇd
א
݊Դ͜
EDI
ࢰfϤ̮d߰Չ˼˙
ج
ٙ೯ୃlz࢙̙͜ཥɿ˙όԸ
ෂ፩༟ࣘdุਕ
ࠋ
பɛɰঐϵʱʘϵ೯ୃԸ๕͍ٙᆽelz࢙ҁၾ̙ᛘ
ࣛdɰ̙Դ͜fίᅃdͦ
ۃ
வԬҷᜊ֠ஈ૿ӗً͊ٙ࿒dΪϤdཥɿʹ౬೯ୃ
ٙԴ͜ʥतй
ء
จf
ίෳήлd߰ʊ՟ટϗ၌Νจd˲ʊᆽ
ڭ
ཥɿ೯ୃlz࢙ҁࣛdකͭཥɿ
೯
ୃ
ۆ
݊Υ
ج
ٙf࣬ኽෳήлᑌԞৌ݁
ה
̺ʘ
ج
˿dཥɿᖦ̙ܲᖦ
ج
ʘ
֛dՈϞ
ܛج
ࣖ
؈
d
ڭ
ᗇՉॆྼၾҁٙࣖಂ̙
༺ڗ
7
ϋʘɮf
ίɻd߰ঐᆽ
ڭ
͍͉Ը๕ձ༟ࣘҁd
ۆ
̙ટաၾආධeረ
א
Չ˼
ਕͦٙʘཥɿ೯ୃf
ڭ
ᎈৎԈd
ۆ
ც˸ᅰЗᖦෂ፩༟ࣘfᄣ
࠽
ᙷЗٙཥɿᖦ
֛ၾʘ
ۃ
ٙᖦΤ
ࠅ
Ӌ̀ΝfϾॶɛ
ࠋ
பᑘᗇୌΥಯٙ
ࠅ
f
Դ͜ථ၌༶ၑ݊щึίՉ˼೯͛ॶபk
̥߰݊Դ͜ථ၌ਕdԨʔึਗ਼lzሙᔷЇ̤ɓ
ࡈ
fϤઋ
೯ر
͛ʘ
ۃ
ίՉ˼̀
੬މ
ணዚfϾ੬ணዚٙɓছ່֛݊dՉ̀
މ
ո֛ٙዚdԨա
ุਕ
ࠋ
பɛʘৣໄᛆ၍ᒍfਿϤdථ၌༶ၑʔึᜫථ၌ਕԴ͜٫ٙਕ֛աՑ
һਗf
Ї݊щึίʔΝ೯͛อٙॶ່ਕ
ۆ
ც
ࡈࠅ
йઞীfԷνУኜٙ፩̈၌