taxing the data services in the province of sindh pakistan.pdf

7/30/2019 TAXING THE DATA SERVICES IN THE PROVINCE OF SINDH PAKISTAN.pdf

1/15

VG]KHL VMB FGVG YBUKIBY KH VMB TPCUKHIB CE YKHFM

Còbitkvb

Vmb còbitkvb ce tmks rbpcrt ks tc egikaktgtb tmb cpbrgtkchs tbgn gt YP@ tc icnb tc ichiauskch tmgt

wmbtmbr Vbabicn Fgtg sbrvkibs ngy `b tgxbf cr hct( Ghf ke ybs! gt wmgt rgtb tmks smcuaf `b

knpabnbhtbf ghf gasc tc ghgayzb tmb scikc bichcnki knpgit ce suim abvy ch tmb pbcpab ce skhfm(

@gij Lrcuhf

Vbabicn sbrvkibs grb ngocr rbvbhub ichtrkùtcr ecr tmb bximbqubr kh Tgjkstgh( \ktm g turhcvbr ce

grcuhf 9;2 @kaakch Ps pbr Ghun tbabicn sbitcr ks fbpcsktkhl ncrb tmgh 744 `kaakch tc tmb lcvbrhnbht

iceebrs kh tmb ecrn ce KV! LYV ghf \MV( Vmb iurrbht ichtrkùtkch ce Vbabicn sbrvkib kh tmb LYV

icaabitkch ch sbrvkibs kh prcvkhib ce Ykhfm ks gancst 64 wmkim smcws tmb knpcrtghib tc euaay

fciunbht tmks khfustry( @ut kts g egit tmgt gancst gaa ce tmks rbvbhub ks icnkhl ercn vckib sbrvkibs

ghf tmb ctmbr sblnbht ce tbabicnnuhkigtkch wmkim ks Fgtg icnnuhkigtkch sbrvkibs ks tctgaay

bxbnptbf -bxibpt tmb YNY sbrvkibs + ercn ghy tgx( Vmks fkspgrkty mgs `bbh hctbf y Ykhfm Pbvbhub

@cgrf ghf tmb nghglbnbht mgs fbskrbf tmgt g tgx rblknb ngy gasc `b ecrnuagtbf ecr Fgtg sbrvkibs kh

tmb prcvkhib(

Nbtmcfcacly

Kh crfbr tc egikaktgtb tmb pghba ce bxpbrts tc rbgim tc ekhga ichiauskch kt ks hbibssgry tmgt wb ekrst

egtmcn tmb gituga FIHY ngrjbt kh Tgjkstgh( \b wcuaf `b fckhl g Y\CV ghgaysks ce tmb fgtg sbrvkibs

ghf ekhgaay wkaa sbb tmgt mcw nuim rbvbhub wb igh bxtrgit kh tmb ecrn ce tgxbs ercn tmb iurrbht

iustcnbrs `gsb ghf gasc euturb prcobitkch ce suim tgxbs( @ut `becrb wb prc`b khtc tmb FIHY ngrjbt

abt nb ekrst bxpagkh tc tmb pghba wmgt sbrvkibs wb grb tgajkhl g`cut tmbkr eurtmbr sblnbhtgtkch ghf

tbimhkiga gspbit ce suim sbrvkib prcvkskchkhl tc prcspbitkvb iustcnbrs

Fgtg Icnnuhkigtkch Hbtwcrj Ybrvkibs

Vmb fgtg sbrvkibs igh `b iagsskekbf khtc twc sblnbhts wmkim grb

g+ Icrpcrgtb Fgtg Ybrvkibs

`+ Ichsunbr Fgtg sbrvkib wmkim grb ngkhay `rcgf `ghf sbrvkibs

Abt us eurtmbr bag`crgtb tmbsb sblnbhts( \b ekrst stgrt wktm icrpcrgtb fgtg sbrvkibs wmkim tbabicn

cpbrgtcrs ceebr tc tmbkr uskhbss iustcnbrs


2/15

Icrpcrgtb Fgtg Ybrvkibs

Vmbsb khiaufb tmb ecaacwkhl

7( Fcnbstki Trkvgtb Abgsbf Ikriukt

0( Khtbrhgtkchga Trkvgtb Abgsbf Ikriukt

9( KT Vrghskt

6( KT#NTAY

2( KT Khtbrhbt -IKP @\+

5( UYGV

722N`s+ cr Lklg `kts( FTAIs bhg`abs tmb

trghsnksskch ce khfbekhktb vcaunbs ce fgtg swketay! rbakg`ay! sbiurbay ghf beekikbhtay( Vmb ngocr usbrs

ce tmks sbrvkib grb @ghjs! NHIs! EYBs! YNBs! Lcvbrhnbht fbpgrtnbhts! Cka Bxpacrgtkch Icnpghkbs

bti( Ngocr tbabicn cpbrgtcrs wmkim prcvkfb tmks sbrvkib kh Tgjkstgh grb TVIA! Nuatkhbt! Vrghswcraf!

Iy`brhbt! Akhjfcthbt! \gtbbh ghf Hgygtba


3/15

Khtbrhgtkchga Trkvgtb Abgsbf Ikriukt

KTAI prcvkfbs gh cptknun pagtecrn ecr lac`ga prkvgtb hbtwcrjs ghf ks ichskfbrbf tc `b chb ce tmb

`gski rbqukrbnbhts ecr icnpghkbs kh hbbf ce fbfkigtbf ghf sbiurb fklktga pckht.tc.pckht akhj `btwbbh

twc khtbrhgtkchga acigtkchs( Oust akjb FTAI! KTAI Ceebrs spbbfs rghlkhl ercn B7 -0N`s+ up tc h ] YVNY

-YVN>722N`s+ cr Lklg `kts

Vmb ngocr usbrs ce tmks sbrvkib grb @ghjs! NHIs! EYBs! YNBs! Lcvbrhnbht fbpgrtnbhts! Cka

Bxpacrgtkch Icnpghkbs bti( Ngocr tbabicn cpbrgtcrs wmkim prcvkfb tmks sbrvkib kh Tgjkstgh grb TVIA!

Nuatkhbt! Vrghswcraf! Iy`brhbt! Akhjfcthbt ghf \gtbbh

KT Vrghskt

KT Vrghskt ks g wmcabsgab khtbrhbt giibss ghf trghskt sbrvkib wmkim ceebrs tmb usbrs ncst rbakg`ab nbghs

tc rcutb KT trgeeki cvbr tmb khtbrhbt! prcvkfkhl gh beebitkvb sbrvkib `y abvbrglkhl tmb `bhbekt ce mklm

`ghfwkftm tbimhcaclkbs KT Vrghskt scautkch utkakzbs euaay.rbfuhfght grimktbiturb gt bvbry agybr ce tmb

hbtwcrj ghf ceebrs iustcnbrs tmb cptkch ce ichhbitkhl gt nuatkpab acigtkchs ch chb skhlab `gij`chb(

Vmks gaacws tmb iustcnbr tc lgkh gffktkchga rbakg`kakty `y baknkhgtkhl g skhlab pckht ce hbtwcrj egkaurb(


4/15

KT trghskt sbrvkib prcvkfbs g Icnnkttbf Khecrngtkch Pgtb -IKP+ ecr sbrvkib ghf stgtki KTs grb gasc lkvbh

wktm tmks sbrvkib( Vmb @\ prcvkfbf rghlbs ercn 270 J`kts#s tc L`kts#Ybi( Vmb ngocr usbrs ce tmks

sbrvkib grb Vbabicn cpbrgtcrs akjb AFKs! Igaa ibhtbrs! @ghjs! NHIs! EYBs! YNBs! Lcvbrhnbht

fbpgrtnbhts! Cka Bxpacrgtkch Icnpghkbs bti( Ngocr tbabicn cpbrgtcrs wmkim prcvkfb tmks sbrvkib kh

Tgjkstgh grb TVIA! Nuatkhbt! Vrghswcraf! Iy`brhbt! Akhjfcthbt ghf \gtbbh


5/15

KT Nuatkprctcica Ag`ba Ywktimkhl -KTNTAY+

Nuatkhbts NTAY sbrvkib ks gh kfbga scautkch ecr tmb khtbrichhbitkch ce lbclrgpmkigaay fkspbrsbf sktbs (

Kt ks g icst beebitkvb gatbrhgtkvb tc trgfktkchga abgsbf akhb sbrvkib(

Vmb ngocr usbrs ce tmks sbrvkib grb @ghjs! NHIs! EYBs! YNBs! Lcvbrhnbht fbpgrtnbhts! Cka

Bxpacrgtkch Icnpghkbs bti( Ngocr tbabicn cpbrgtcrs wmkim prcvkfb tmks sbrvkib kh Tgjkstgh grb TVIA!

Nuatkhbt! Vrghswcraf! Iy`brhbt! Akhjfcthbt! \gtbbh ghf Hgygtba

UYGV Ybrvkibs

Trcvkskchkhl ce Ygtbaaktb icnnuhkigtkch hbtwcrjs ecr @uskhbss icrpcrgtkchs ghf lcvbrhnbhtga

crlghkzgtkchs tc egikaktgtb tmbkr fgtg ichhbitkvkty grb jhcwh ch UYGV -Ubry Yngaa Gpbrturb Vbrnkhga+

Ybrvkibs(


6/15

UYGV hbtwcrjs prcvkfb gaa icnnuhkigtkch `btwbbh g rbnctb sktb ghf kts mbgfqugrtbrs tc pgss

tmrculm tmb ibhtrga mu` stgtkch( Vmbsb sbrvkibs icnprksb icrpcrgtb UTHs! `rcgf`ghf khtbrhbt giibss!

cr ichtbht fkstrkùtkch( G ngocrkty ce iustcnbrs wmc usb UYGV sbrvkibs grb nuatkhgtkchga icrpcrgtkchs

cr lcvbrhnbhtga khstktutkchs! wmkim ichhbit tmbkr rbnctb acigtkchs `y sgtbaaktb tc g ibhtrga sbrvbr ecr

suim gppakigtkchs gs Uckib! Egx! fgtg cr fgtg`gsb upfgtbs( Vmb sgnb tbimhcacly ks kfbga ecr tmb

fkstrkùtkch ce nuatknbfkg gppakigtkchs suim gs vkfbc ichebrbhikhl! ngrjbtkhl ngtbrkga! cr icrpcrgtb

tbabichebrbhibs ercn g ibhtrga sktb tc muhfrbfs ce sktbs gircss tmb wcraf( Ghf ekhgaay! tmks tbimhcacly

ks tmb kfbga `rcgf`ghf khtbrhbt giibss scautkch ecr kscagtbf acigtkchs wktm hc gvgkagàb fkrbit khtbrhbt

ichhbitkchs( UYGV sbrvkibs grb gasc usbf ecr rbfuhfghiy ecr tbrrbstrkga FTAIs(

Vmb prcvkfbr ce tmks sbrvkib kh Tgjkstgh grb TVIA! Yupbrhbt! YGVHBV! Tgjkstgh Fgtgicn aknktbf!

Pbftchb tmrculm Iakijsgt! \gtbbh! Icnsgt! Gtba ghf Iy`brhbt(

Fgtg Ibhtbr

G Fgtg Ibhtbr ks gh bhvkrchnbhtgaay ichtrcaabf ibhtrgakzbf egikakty prcvkfkhl ùskhbss sbrvkibs `y

sbiurbay fbakvbrkhl gppakigtkchs ghf fgtg gircss g hbtwcrj tc rbnctb usbrs( Kt ks gh khtblrga pgrt ce gh

Bhtbrprksb @uskhbss Ichtkhukty Tagh( Kt bhicnpgssbs mcstkhl sbrvkibs! pmyskiga ghf aclkiga sbiurkty!

sbiurb fgtg stcrglb ghf pcwbr nghglbnbht! `gijbf up y mklmay sjkaabf mungh rbscurib( Vmb ngocr

usbr ce tmks egikakty grb `ghjs ghf icrpcrgtb( Trcnkhbht sbrvkib prcvkfbrs grb Nuatkhbt! TVIA!

Iy`brhbt! Nc`kakhj ghf Vrghswcraf(


7/15

Ichsunbr Fgtg sbrvkib #@rcgf @ghf sbrvkib

Vmb ncst knpcrtght sblnbht ce fgtg sbrvkib wmkim igh `rkhl ngocr rbvbhub tc us ks ichsunbr @@

sbrvkibs( Gs jhcwh tc bvbry`cfy @@ sbrvkib grb usbf ecr khtbrhbt surekhl! lbttkhl ichhbitbf tc scikga

sktbs akjb egib `ccj ghf Vwkttbr ghf usbf ecr icnnuhkigtkch purpcsb `ctm vckib ghf imgttkhl `y

ngssbs `y giibsskhl sktbs akjb Yjypb! NYH ghf Lcclab imgt(

@@ sbrvkibs grb bxtbhfbf tc fcnbstki gs wbaa gs icnnbrikga iustcnbrs tmrculm tmrbb tbimhcaclkbs k(b(

\krbabss! Cptkiga Ek`br Igàb -MEI+ ghf tmrculm Icppbr aciga accps - FYA+( Ichsunbr @@ Ebgturbs

@ghfwkftms ce 56 j`ps up tc 75 N`ps -khirbgskhl bvbry fgy+ tmbsb sbrvkibs grb bssbhtkgaay smgrbf

sbrvkibs ùt gaa cpbrgtcrs ch scnb prbnkun prcvkfb IKP @@ sbrvkibs tc tmbkr iustcnbrs gasc( Akjb sngaa

igaa ibhtbrs cr ùskhbssbs wmc wght mcst tmbkr cwh TCT9 ngka sbrvbrs( Abt nb bxpagkh tmb tmrbb

tbimhcaclkbs wmkim grb usbf tc prcvkfb @@ sbrvkib chb `y chb(

\krbabss @@ sbrvkibs

Kh Tgjkstgh wkrbabss @@ sbrvkibs grb bxtbhfbf tmrculm tmrbb tbimhcaclkbs! hgnbay BUFC! \KNG] ghf

BFLB#LTPY( Abt us fbekhb tmbsb tmrbb tbimhcaclkbs g akttab `kt ncrb tc mgvb g `bttbr uhfbrstghfkhl(

BUFC

Bhmghibf Uckib.Fgtg Cptknkzbf cr Bhmghibf Uckib.Fgtg Chay -BU.FC! BU! BUFC! bti(+ ks g

tbabicnnuhkigtkchs stghfgrf ecr tmb wkrbabss trghsnksskch ce fgtg tmrculm rgfkc sklhgas! typkigaay ecr

`rcgf`ghf Khtbrhbt giibss( Kt usbs nuatkpabxkhl tbimhkqubs khiaufkhl icfb fkvkskch nuatkpab giibss

-IFNG+ gs wbaa gs tknb fkvkskch nuatkpabxkhl -VFN+ tc ngxknkzb `ctm khfkvkfuga usbrs, tmrculmput ghftmb cvbrgaa systbn tmrculmput( Vmks sbrvkibs ks prcvkfbf tmrculm @VY sktb oust akjb nc`kab sbrvkib ghf

igh suppcrt `ghf wkftms rghlkhl ercn 97(N`#Ybi tc 76(0 N`kts(sbi( TVIA ks tmb abgf ruhhbr kh

prcvkfkhl BUFC sbrvkibs kh Tgjkstgh ecaacwbf y \craf igaa(

\kNG]

\kNG] -\crafwkfb Khtbrcpbrg`kakty ecr Nkircwgvb Giibss+ ks g wkrbabss icnnuhkigtkchs stghfgrf

fbsklhbf tc prcvkfb 94 tc 64 nblg`kt.pbr.sbichf fgtg rgtbs! wktm tmb 0477 upfgtb prcvkfkhl up tc 7

L`kt#s ecr ekxbf stgtkchs( Vmb hgnb "\kNG]" wgs irbgtbf `y tmb \kNG] Ecrun! wmkim wgs ecrnbf kh

Ouhb 0447 tc prcnctb ichecrnkty ghf khtbrcpbrg`kakty ce tmb stghfgrf( Vmb ecrun fbsirk`bs \kNG] gs

"g stghfgrfs.`gsbf tbimhcacly bhgàkhl tmb fbakvbry ce agst nkab wkrbabss `rcgf`ghf giibss gs gh

gatbrhgtkvb tc igàb ghf FYA( \gtbbh ghf \ktrk`b grb tmb twc ngocr \kngx sbrvkib prcvkfbrs kh

Tgjkstgh(


8/15

BFLB -nc`kab @@+ Bhmghib LTPY

Bhmghibf Fgtg rgtbs ecr LYN Bvcautkch -BFLB+ gasc jhcwh gs Bhmghibf LTPY -BLTPY+! ks g fklktga

nc`kab pmchb tbimhcacly tmgt gaacws knprcvbf fgtg trghsnksskch rgtbs gs g `gijwgrf.icnpgtkàb

bxtbhskch ce LYN( BFLB ks ichskfbrbf g prb.9L rgfkc tbimhcacly ghf ks pgrt ce KVR,s 9L fbekhktkch(

BFLB wgs fbpacybf ch LYN hbtwcrjs `blkhhkhl kh 0449 khktkgaay `y Ikhluagr -hcw GV%V+ kh tmb

Rhktbf Ytgtbs( BFLB ks stghfgrfkzbf gasc `y 9LTT gs pgrt ce tmb LYN egnkay( Vmrculm tmb khtrcfuitkch

ce scpmkstkigtbf nbtmcfs ce icfkhl ghf trghsnkttkhl fgtg! BFLB fbakvbrs mklmbr `kt.rgtbs pbr rgfkc

imghhba! rbsuatkhl kh g tmrbbecaf khirbgsb kh igpgikty ghf pbrecrnghib icnpgrbf wktm gh crfkhgry

LYN#LTPY ichhbitkch( BFLB igh `b usbf ecr ghy pgijbt swktimbf gppakigtkch! suim gs gh Khtbrhbt

ichhbitkch lkvkhl spbbfs up tc 092J`kts#sbi( Gaa LYN cpbrgtcrs Nc`kakhj! _chl! Rechb! \grkf ghf

Vbabhcr usbf tmks tbimhcacly tc bxtbhf @@ sbrvkib tc tmbkr nc`kab sbrvkib usbrs(

FYA @@Fklktga su`sirk`br akhb -FYA! crklkhgaay fklktga su`sirk`br accp+ ks g egnkay ce tbimhcaclkbs tmgt prcvkfb

Khtbrhbt giibss `y trghsnkttkhl fklktga fgtg cvbr tmb wkrbs ce g aciga tbabpmchb hbtwcrj( Kh

tbabicnnuhkigtkchs ngrjbtkhl! tmb tbrn FYA ks wkfbay uhfbrstccf tc nbgh gsynnbtrki fklktga

su sirk`br akhb -GFYA+! tmb ncst icnnchay khstgaabf FYA tbimhcacly( FYA sbrvkib ks fbakvbrbf

sknuatghbcusay wktm wkrbf tbabpmchb sbrvkib ch tmb sgnb tbabpmchb akhb( Vmks ks pcsskàb `bigusb FYA

usbs mklmbr erbqubhiy `ghfs ecr fgtg( Ch tmb iustcnbr prbnksbs! g FYA ekatbr ch bgim hch.FYA cutabt

àcijs ghy mklm erbqubhiy khtbrebrbhib! tc bhgàb sknuatghbcus usb ce tmb vckib ghf FYA sbrvkibs( Vmb

`kt rgtb ce ichsunbr FYA sbrvkibs typkigaay rghlbs ercn 025 j`kt#s tc 64 N`kt#s kh tmb fkrbitkch tc tmb

iustcnbr -fcwhstrbgn+! fbpbhfkhl ch FYA tbimhcacly! akhb ichfktkchs! ghf sbrvkib.abvbaknpabnbhtgtkch(


9/15

Kh GFYA! tmb fgtg tmrculmput kh tmb upstrbgn fkrbitkch! -tmb fkrbitkch tc tmb sbrvkib prcvkfbr+ ks

acwbr! mbhib tmb fbsklhgtkch ce gsynnbtrki sbrvkib( Kh synnbtrki fklktga su`sirk`br akhb -YFYA+

sbrvkibs! tmb fcwhstrbgn ghf upstrbgn fgtg rgtbs grb bquga( Vmb ngocr FYA cpbrgtcr kh Tgjkstgh ks

TVIA ecaacwbf y Yupbrhbt! Nuatkhbt! Iy`brhbt! Akhjfcthbt bti(

Cptkiga Ek`br Igàb -MEI+

MEI cr igàb `rcgf `ghf kh Tgjkstgh ks prcvkfbf tmrculm gbrkga cptkiga ek`br igàbs wmkim grb tmbh

ichvbrtbf khtc icgxkga igàb wmkab bhtbrkhl khtc tmb iustcnbr prbnksbs( Vmbsb sbrvkib igh suppcrt

@ghfwkftm rghlkhl ercn 025J`kts#Ybi tc YVN7 kh `ctm smgrbf ghf IKP bhvkrchnbhts( Igàb `rcgf

`ghf akibhsb grb ùhfabf wktm igàb VU kh Tgjkstgh( Vmbrb grb `ctm ngocr cpbrgtcrs ghf sngaa

cpbrgtcrs aknktbf tc acigaktkbs wmc prcvkfb tmks egikakty tc `ctm icrpcrgtb ghf mcusbmcaf iustcnbrs(Vmb khfustry ercht ruhhbrs kh tmks sblnbht grb wcraf igaa! \gtbbh ghf Hgygtba

@rcgf`ghf Yu`sirk`brs `y Vbimhcacly

Vbimhcacly FYA MEI \kNgx EVVM BvFC Ctmbrs Vctga

0442.45 05!577 05!577

0445.4< 66!55; 6=6 62!729

044Oua.70 ===!9=4 92!Cit.70 ;79!740 96!767 2=


10/15

Wughtkeykhl tmb Fgtg Ybrvkibs

Gs K nbhtkchbf kh tmb stgrtkhl ce tmb rbpcrt tmgt gancst gaa ce tmb fgtg sbrvkibs kh tmks icuhtry grb

bxbnptbf ercn tgxbs sc tmbrb ks hct nuim fciunbhtgtkch gvgkagàb ecr tmb rbvbhubs tmb sblnbht

lbhbrgtbs! ùt fkllkhl khtc tmb iustcnbr `gsb ce ngocr fgtg cpbrgtcrs lkvbs us scnb eklurbs ch wmkim

wb igh rbay( TVG mgs qughtkekbf tmb hun`br ce @rcgf `ghf usbrs ghf rbvbhubs ecr fgtg sbrvkibs

-@rcgf `ghf khtbrhbt chay+ wmkim grb gppbhfbf `bacw(

Vbabicn Ichtrkùtkch tc Bximbqubr

-Ps( kh `kaakch+

Tbrkcf LYV Gitkvgtkch Vgx TVG Fbpcskts Ctmbrs Vctga

0449.

46

70(7 6(40 4(5; 07(2; 9=(64

0446.

42

04(2

0474.77 050!


11/15

Vmb iurrbht ybgr rbvbhubs ce tmb tbabicn sbitcr mgvb rbgimbf tc gaa tknb mklm ce Ps ;;(6 `kaakch furkhl

tmb sbichf qugrtbr ce iurrbht ekhghikga ybgr rblkstbrkhl g lrcwtm ce ;(7 pbribht cvbr tmb

icrrbspchfkhl qugrtbr kh prbvkcus ybgr( Vmks ks g mbgatmy lrcwtm jbbpkhl kh vkbw stkee bichcnkiga

sktugtkch wb grb lckhl tmrculm( Fbi 0477 fgtg ks smcwkhl ybgr ch ybgr lrcwtm ce 94 pbribht(( Vmb

rbvbhubs ce tbabicn sbitcr igh `b fkvkfbf khtc vckib ghf fgtg( \ktm tmb khirbgskhl usb ce fgtg

sbrvkibs kh tmb icuhtry! bstkngtbf fgtg rbvbhubs ce tbabicn cpbrgtcrs grb ch tmb rksb ghf mgvb

rbgimbf Ps( 70(0 `kaakch furkhl Cit. Fbibn`br 0477( Vmks ybgr -bhf ce 0470+ kt ks bxpbitbf tc rbgim

grcuhf 75 `kaakch ngrj smcwkhl g 94 lrcwtm( Vmb ibaauagr nc`kab rbvbhubs ercn fgtg sbrvkibs mgvb

smcwh g lrcwtm ce 7; pbribht furkhl tmb sgnb pbrkcf( Kt ks bxpbitbf tmgt getbr tmb aguhim ce 9L

sbrvkibs kh tmb icuhtry! fgtg rbvbhubs ce ibaauagr nc kab cpbrgtcrs wkaa khirbgsb

sklhkekightay(

Gs K nbhtkchbf g`cvb tmgt tmb g`cvb eklurbs khiaufb tmb @@ sbrvkibs chay bxtbhfbf tmrculm FYA!

\kngx! BUFC! \AA ghf LYN( Kt ks bstkngtbf tmgt ghctmbr = `kaakch#Ghun - ecr tmb ybgr 0470+ kh

rbvbhubs grb lbhbrgtbf `y Vbabicn cpbrgtcrs tmrculm FTAIs! KTAIs! KTNTAY! UYGVs! Fgtg ibhtbr

mcstkhl tc tmb icrpcrgtb iustcnbrs( Ykhib kt ks hct tgxbf kt ks gasc hct smcwh kh tmb g`cvb imgrts( Yc

tmb tctga jktty wb grb accjkhl gt ks grcuhf Ps 06 @kaakch#Ghun `bkhl lbhbrgtbf `y fgtg sbrvkib kh

Tgjkstgh( Vmb smgrb ce Trcvkhib ce Ykhfm wkaa `b sklhkekightay mklmbr -Ngocr ichtrk`utcr wkaa `b Jgrgimk+

tmgh tmb vckib sbrvkib wmkim ks igaiuagtbf gt 00( Ke wb ncfbrgtbay tgjb kt gt 02! tmbh wb grb accjkhl

gt rbvbhub ce Ps 5 @kaakch wmkim hbbf tc `b `rculmt uhfbr tgx hbt(


12/15

Ycikcbichcnki knpgit fub Vgx ch Fgtg sbrvkibs kh Ykhfm(

Gs K nbhtkchbf bgrakbr tmb fgtg sbrvkib grb fkvkfbf khtc tc fksirbtb sblnbhts wmkim ichsunbr @rcgf

@ghf k(b( khtbrhbt ghf tmb icrpcrgtb fgtg sbrvkibs ncstay @0@ -@uskhbss tc @uskhbss+ cr T0T -Tckht tcTckht+ ichhbitkvktys sc kh crfbr tc icnb tc g rgtkchga ichiauskch wb mgvb ghgayzb tmb twc sblnbhts

sbpgrgtbay ecr tmb scikcbichcnki knpgit! abt us ekrst fksiuss tmb ichsunbr fgtg sbrvkibs cr Ichsunbr

@rcgf @ghf(

Ichsunbr @rcgf @ghf

Tgjkstgh ks g pcpuagib rghjkhl 2tm kh tmb wcraf wktm 7=4 Nkaakch pbcpab( Grcuhf 24 ce tmks pcpuagtkch

ks `bacw 07 ybgrs nbghkhl tmgt Tgjkstgh ks rklmtay ichskfbrbf gs g icuhtry ce ycutm( Vmb icuhtry ks

sprbgf ercn tmb fbsbrts ce Vmgr tc Ncuhtgkhs ce Mkhfujusm ghf mgs vgrkbty ce tbrrgkhs `ctm rbnctb

ghf giibsskàb tc ncfbrh wcraf( Vmb pcpuagtkch ks ncstay rurga ghf fbpbhfs ch glrkiuaturb ecr tmbakvbakmccf gt tmb sgnb tknb wb mgvb ur`gh ibhtbrs Akjb Jgrgimk ghf Agmcrb wmkim grb tbgnkhl

Nbtrcpcaksbs ce 04 nkaakch akvkhl kh vbrtkiga fwbaakhls ghf rbay ch Khfustry tc lbhbrgtb oc`s ecr tmbn(

Tgjkstgh mgs 0(0 Nkaakch @@ usbrs tkaa fgtb( Ncst Khtbrhbt usglb kh Tgjkstgh ks stkaa kh Bhlaksm: mcwbvbr

tmbrb sbbns tc `b g smket tcwgrfs tmb Rrfu aghluglb( Nghy Rrfu `gsbf hbwspgpbrs ngkhtgkh gh Rrfu

prbsbhib ch wb`! mcwbvbr icnnch usglb ks cetbh fchb kh Pcnghkzbf Rrfu( Lcclab mgs gasc rbgakzbf

tmb pctbhtkga ce Tgjkstgh @@ ngrjbt ghf mgs aguhimbf kts Rrfu sbrvkib( Gh khfbpbhfbht survby smcws

tmgt tmbrb grb 5 nkaakch rblkstbrbf Egib `ccj usbrs kh Tgjkstgh

@rcgf`ghf! gs g tcca ecr beekikbht khecrngtkch bximghlb ghf g pagtecrn ecr tmb prcvkskch ce mklm.bhf

ùskhbss ghf scikga sbrvkibs! ks ichskfbrbf tc `b chb ce tmb euhfgnbhtga prcpbaabrs ce hgtkchga

bichcnki fbvbacpnbht( Bichcnkbs ce Burcpb! Hcrtm Gnbrkig ghf nuim ce Gskg mgvb wkthbssbf tmb

sklhkekight bichcnki `bhbekts `y wgy ce uskhl `rcgf`ghf tbimhcaclkbs ecr sbvbrga strgtblki

gppakigtkchs( Kt ks hc sbirbt! tmgt wktm `rcgf`ghf giibss! wcrjbr prcfuitkvkty khirbgsbs! oc`s sjkaas grb

bhmghibf ghf fkvbrsb cppcrtuhktkbs grb irbgtbf gachlskfb lrcwtm kh wglbs ghf su`sbqubht mklmbr

beekikbhiy ce tmb bichcny( Kh Tgjkstgh @@ ks bxtbhskvbay usbf ecr fkstght bgrhkhl! tbabnbfkikhb ghf

bicnnbrib(

@rcgf`ghf irbgtbs cppcrtuhktkbs ecr tbabicn sbrvkibs prcvkfbrs lkvkhl `bttbr cptkchs ecr ùhfakhl ce

sbrvkibs ghf bhgàbs cpbrgtcrs tc ceebr ncrb sbrvkibs ghf hbw ùskhbss pcrtecakcs tc tmbkr ichsunbrs

gt cptknga prkibs! irbgtkhl gffbf beekikbhikbs kh `ctm tknb ghf nchby( Kh gffktkch! hbw cr ceesmcctkhfustrkbs grb irbgtbf gs g rbsuat ce `rcgf`ghf( Gs `rcgf`ghf pbhbtrgtkch rgtbs lrcw! tmbrb wkaa `b g

rbsuatght fbnghf ecr icnputbr ghf mcnb hbtwcrjkhl bqukpnbht! gs wbaa gs wkrbabss mghfmbaf

fbvkibs ghf ctmbr bqukpnbht tmgt egikaktgtbs `rcgf ghf usb! tmbrb y bhmghikhl sjkaas! ngrjbt

bxpghskch ghf irbgtkch ce hbw oc` cppcrtuhktkbs(


13/15

Vmb bichcnki `bhbekts ce `rcgf`ghf igh gasc `b gttrk`utbf tc khfkrbit egitcrs! khiaufkhl khirbgsbf b.

icnnbrib! rbfuitkchs kh icnnutkhl hbbfs! khirbgsbf fbnghf ghf ichsunptkch ce bhtbrtgkhnbht!

Khtbrhbt tbabpmchy! sgvkhls kh mbgatmigrb ghf `bhbekts gsscikgtbf wktm scpmkstkigtbf tbabnbfkikhb ghf

fkstghib abgrhkhl sbrvkibs( Ecr tmb bhtbrprksb sbitcr! tmb bichcnki `bhbekts rbsuat ercn beekikbhikbs khtmb fkstrk`utkch ce lccfs! `bttbr nghglbnbht ce erghimksbf sbrvkibs ghf qukijbr fkssbnkhgtkch ce

khecrngtkch( Vmus! tmb bichcnki bhbekts ce rcgf`ghf grksb ercn `ctm fkrbit ghf khfkrbit scuribs(

@becrb wb ngjb g fbikskch tc abvy LYV ch `rcgf `ghf sbrvkibs kh tmb prcvkhib ce skhfm wb mgvb accj

khtc tmb ecaacwkhl khtbrbstkhl eklurbs(

\b mgvb g agrlb pcpuagtkch ce ncrb tmgh 7=4 nkaakch

[cuhl pbcpab `btwbbh glbs 72.07 giicuht ecr cvbr 24 ce tmb pcpuagtkch ce

Tgjkstgh tmks sblnbht ks h tmb agrlbst usbr ce khtbrhbt sbrvkib usbrs `ctm ecr

bhtbrtgkhnbht ghf bfuigtkch( Vmks ks gasc tmb euturb ce Tgjkstgh

Tgjkstgh mgs 7


14/15

Abvy ce tgx ch @@ sbrvkib wcuaf glgkh prcnpt KYTGJ tc lc tc Ebfbrga lcvbrhnbht cr icurt ce agw(

Ygnb rbprksga ks gasc bxpbitbf ercn Ycikga wb` sktbs ghf babitrchki nbfkg gs wbaa gs ichsunbr

prctbitkch scikbty ce Tgjkstgh gs icst ce akvkhl ghf kheagtkch mgs garbgfy mbgvkay ùrfbhbf tmb nkffab

iagss wmkim grb tmb prknb usbrs ce @@ sbrvkibs( Iurrbhtay Rhkvbrsktkbs ghf bfuigtkchga khstktutkchs grb

lbttkhl ECI khtbrhbt sbrvkibs ercn MBI tmrculm kts TBPH prcobit! lcvbrhnbht ce Tgjkstgh tmrculm kts

RYE euhf ks gasc lkvkhl su`skfkzbf @@ tc rbnctb grbgs ce Tgjkstgh pgrtkiuagray Ykhfm sc kh crfbr tc

ecrnuagtb tmb tgx pcakiy wb mgvb tc ichskfbr tmks gspbit gasc(

Ichsunbr Fgtg Ybrvkibs

Vmks sblnbht ce fgtg sbrvkib gs bxpagkhbf g`cvb ks ngkhay usbf `y @ghjs! NHIs! EYBs! YNBs!

Lcvbrhnbht fbpgrtnbhts! Cka Bxpacrgtkch Icnpghkbs( Ghf gnchl gaa @ghjs grb skhlab agrlbst

iustcnbrs ce fgtg sbrvkibs( Tgjkstgh ks iurrbhtay uhfbrlckhl rbibsskch ghf ùskhbss `crrcwkhl mgs mkt

rbicrf acw gs fbiagrbf kh tmb agtbst Ytgtb `ghj ce Tgjkstgh bichcnki rbpcrt ecr tmb ybgr 0470( Vmks mgs

hblgtkvbay knpgitbf ch @ghjs ùskhbssbs ghf g skzgàb hun`br ce `ghjs grb rbstruiturkhl tmb `rghim

hbtwcrjs( Vmb ctmbr icrpcrgtb grb gasc lckhl tmrculm ncrb cr abss sgnb sktugtkch(

Ke wb grb lckhl tc put LYV gt tmb iurrbht rgtb ch tmb fgtg sbrvkib usbf `y icrpcrgtb sbitcr tmbrb wkaa

`b g skzgàb khirbgsb kh tmbkr icst ce fckhl ùskhbss ghf tmby nklmt fbskst ercn giqukrkhl hbw sbrvkibs

tmus khfuikhl hblgtkvb lrcwtm kh tmb tbabicn khfustry( Ybhskhl tmks tbabics ghf KYTGJ ngy gasc

`bicnb g pgrty kh tmks sktugtkch ghf try tc cppcsb tc suim g abvy( Ghctmbr egitcr wmkim K mgvb

fksiussbf wktm Jgznk ghf @grgjzgk s` ks tmb gfoustnbht ce tbabicn usglb LYV `y tmb icrpcrgtb kh tmb

LYV tmby grb garbgfy pgykhl ch tmb sbrvkibs tmby prcvkfb gs icst ce fckhl ùskhbss( Ke tmgt mgppbhs

tmgt tmb tctga knpgit ch tmb rbvbhub lbhbrgtkch beecrt ce tmb prcvkhib ch Icrpcrgtb fgtg sbrvkib wkaa

`b nkhksiuab(


15/15

Ichiauskch ghf Pbicnnbhfgtkchs

@gsbf ch tmb khecrngtkch prcvkfbf kh tmb g`cvb rbpcrt K gn prbtty surb cur cpbrgtkchs tbgn wkaa `b

hcw kh g `bttbr pcsktkch tc icnb tc g fbikskch ecr LYV abvy ch Fgtg sbrvkibs wmkim wkaa hct `b chay `brbvbhub lbhbrgtkhl ecr YP@ ùt kt wkaa gasc hct mgnpbr tmb lrcwtm ce tbabicn kh cur prcvkhib ce Ykhfm(

Kh crfbr tc egikaktgtb tmb khktkga fbak brgtkch ch tmks rbpcrt K fbbnbf kt rklmt tc lkvb ny

rbicnnbhfgtkchs kh tmb bhf ce tmks rbpcrt! tmbsb grb gs ecaacws(

7+ Bxbnptkch ce LYV ch Fgtg sbrvkibs ecr bfuigtkchga khstktutkchs! RYE ghf HLC,s

0+Bxbnpt 025j smgrbf ichhbitkchs ercn LYV gaa tclbtmbr wmkim grb ncstay usbf `y stufbhts ghf RYE(

Kh crfbr tc rbncvb tmb fkspgrkty `btwbbh IKP ghf Ymgrbf ichhbitkchs tmks bxbnptkch smcuaf hct

gppakigàb ch ghy ichhbitkch wmkim ks lbhbrgtkhl Ps7444#. rbvbhub #nchtm ecr tmb cpbrgtcr

9+ \b igh put LYV gt ch gaa `` ichhbitkchs upwgrf ce 025j#Ps 7444 D 74

6+ Icrpcrgtb Fgtg sbrvkibs ngy gasc `b tgxbf D74 ùt ichiurrbhib mgs tc `b tgjbh ercn Nbn`br

Vbimhkiga gs mb mgs nbhtkchbf tmgt LYV gfoustnbht ighhct `b iagknbf `y bhf usbr ke mb ks hct

pgykhl 7;(2 khktkga tgx( Ke agws igh `b gnbhfbf tmgh K tmkhj tmb tbabicn khfustry wkaa g`scr` tmks

tgx(

_uaekqgr Gak Rrsghk

Vbabicn Ichsuatght YP@

Jgrgimk

Fgtbf 9#0#0479

zursghkDlngka(icn

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