ꯁ꯭ꯇꯣꯛ › ꯐꯠꯂꯕ ꯄꯣꯠ ꯑꯃꯁꯨꯡ ꯁꯦꯝꯄꯜ
ꯐꯠꯂꯕ ꯄꯣꯠ, ꯐ꯭ꯔꯤ ꯁꯦꯝꯄꯜ, ꯒꯤꯐꯠ ꯑꯃꯁꯨꯡ ꯃꯁꯥꯒꯤ ꯁꯤꯖꯤꯟꯅꯕ
ꯄꯣꯠ ꯈꯔꯗꯤ ꯕꯤꯜ ꯌꯥꯎꯗꯅ ꯊꯣꯀꯏ꯫ ꯁ꯭ꯇꯣꯛ ꯔꯦꯖꯤꯁ꯭ꯇꯔꯅ ꯁꯦꯜꯐꯒ ꯃꯥꯟꯅꯅꯕ ꯃꯗꯨ ꯀꯔꯝꯅ ꯏꯒꯗꯒꯦ, ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯣꯛ ꯀꯔꯝꯅ ꯃꯁꯤꯡ ꯊꯤꯒꯗꯒꯦ꯫
ꯕꯤꯜ ꯌꯥꯎꯗꯅ ꯊꯣꯛꯈꯤꯕ ꯄꯣꯠ
ꯌꯥꯝꯅ ꯁ꯭ꯇꯣꯛ ꯗꯣꯛꯌꯨꯃꯦꯟꯠ ꯑꯃꯒ ꯂꯣꯌꯅꯅ ꯆꯠꯂꯤ: ꯄꯔꯆꯦꯖ ꯕꯤꯂꯒ ꯂꯥꯀꯏ, ꯏꯅꯚꯣꯏꯁꯀ ꯆꯠꯂꯤ꯫ ꯄꯣꯠ ꯈꯔꯗꯤ ꯕꯤꯜ ꯑꯃꯠꯇ ꯌꯥꯎꯗꯅ ꯊꯣꯀꯏ꯫ ꯃꯗꯨ ꯏꯗ꯭ꯔꯕꯗꯤ ꯔꯦꯖꯤꯁ꯭ꯇꯔꯅ ꯍꯧꯖꯤꯛ ꯅꯍꯥꯛꯀꯤ ꯃꯅꯥꯛꯇ ꯂꯩꯇꯕ ꯁ꯭ꯇꯣꯛ ꯎꯠꯂꯤ꯫ ꯁ꯭ꯇꯣꯛ ꯑꯦꯗꯖꯁ꯭ꯇꯃꯦꯟꯇꯅ ꯃꯗꯨ ꯆꯦꯟꯊꯣꯛꯂꯤ꯫
ꯃꯐꯝ ꯑꯁꯤꯗ ꯀꯔꯝꯅ ꯏꯒꯗꯒꯦ
- ꯁ꯭ꯇꯣꯛ ꯑꯦꯗꯖꯁ꯭ꯇ ꯇꯧ ꯅꯝꯃꯨ꯫
- ꯇꯥꯡ ꯈꯟꯕꯤꯌꯨ, ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ ꯑꯥꯏꯇꯦꯝ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯃꯁꯤꯡ ꯏꯔꯒ ꯃꯔꯝ ꯈꯟꯕꯤꯌꯨ: ꯁꯣꯛꯂꯕ / ꯐꯠꯂꯕ, ꯃꯁꯥꯒꯤ ꯁꯤꯖꯤꯟꯅꯕ, ꯐ꯭ꯔꯤ ꯁꯦꯝꯄꯜ, ꯒꯤꯐꯠ, ꯃꯥꯡꯈꯤꯕ ꯅꯠꯇ꯭ꯔꯒ ꯍꯨꯅꯈꯤꯕ, ꯑꯦꯛꯁꯄꯥꯏꯔ, ꯃꯁꯤꯡ ꯊꯤꯕꯗ ꯌꯥꯝꯗꯕ, ꯐꯪꯂꯦ ꯅꯠꯇ꯭ꯔꯒ ꯃꯁꯤꯡ ꯊꯤꯕꯗ ꯍꯦꯟꯕ꯫
- ꯅꯣꯠ ꯑꯄꯤꯛꯄ ꯑꯃ ꯏꯌꯨ (ꯈꯨꯗꯣꯡꯆꯥꯕ "ꯒꯣꯗꯥꯃꯗ ꯌꯨꯝꯕꯤ" ꯅꯠꯇ꯭ꯔꯒ "ꯊꯕꯛ ꯇꯧꯕ ꯃꯤꯁꯤꯡꯗ ꯀꯨꯠꯀꯤ ꯒꯤꯐꯠ") ꯑꯗꯨꯒ ꯁꯦꯚ ꯅꯝꯃꯨ꯫ ꯆꯠꯄꯒꯤ ꯃꯔꯃꯁꯤꯡꯅ ꯁ꯭ꯇꯣꯛ ꯍꯟꯊꯍꯜꯂꯤ; ꯐꯪꯂꯦ ꯑꯃꯁꯨꯡ ꯃꯁꯤꯡ ꯊꯤꯕꯗ ꯍꯦꯟꯕꯅ ꯁ꯭ꯇꯣꯛ ꯍꯦꯅꯒꯠꯍꯜꯂꯤ꯫
ꯁ꯭ꯇꯣꯛ ꯃꯁꯤꯡ ꯊꯤꯕ
ꯅꯍꯥꯛꯀꯤ ꯁꯦꯜꯐ ꯈꯔꯕꯗ ꯆꯍꯤꯗ ꯑꯃꯨꯛ, ꯃꯥꯔꯆ 31 ꯗ ꯃꯁꯤꯡ ꯊꯤꯌꯨ, ꯑꯃꯁꯨꯡ ꯃꯃꯜ ꯌꯥꯝꯂꯕ ꯅꯠꯇ꯭ꯔꯒ ꯊꯨꯅꯥ ꯌꯣꯟꯕ ꯄꯣꯠ ꯍꯦꯟꯅ ꯊꯤꯌꯨ꯫ ꯁ꯭ꯇꯣꯛ ꯃꯁꯤꯡ ꯊꯤꯕ ꯅꯝꯃꯨ: ꯑꯥꯏꯇꯦꯝ ꯈꯨꯗꯤꯡꯃꯛ ꯂꯦꯖꯔꯒꯤ ꯃꯁꯤꯡꯒ ꯂꯣꯌꯅꯅ ꯎꯒꯅꯤ꯫ ꯃꯁꯤꯡ ꯊꯤꯈꯤꯕ ꯑꯗꯨ ꯏꯌꯨ; ꯇꯨꯂꯅ ꯈꯦꯠꯅꯕ ꯈꯛꯇ "ꯃꯁꯤꯡ ꯊꯤꯕꯗ ꯌꯥꯝꯗꯕ" ꯅꯠꯇ꯭ꯔꯒ "ꯃꯁꯤꯡ ꯊꯤꯕꯗ ꯍꯦꯟꯕ" ꯑꯣꯏꯅ ꯑꯦꯗꯖꯁ꯭ꯇꯃꯦꯟꯠ ꯑꯃꯗ ꯁꯦꯚ ꯇꯧꯏ꯫
ꯈꯨꯗꯝ
ꯁ꯭ꯇꯦꯁꯅꯔꯤ ꯗꯨꯀꯥꯟ ꯑꯃꯅ ꯀꯂꯝ 5 ꯐ꯭ꯔꯤ ꯁꯦꯝꯄꯜ ꯑꯣꯏꯅ ꯄꯤꯔꯤ, ꯅꯣꯡꯗ ꯀꯣꯄꯤ 2 ꯏꯁꯤꯡ ꯆꯥꯏ ꯑꯃꯁꯨꯡ ꯃꯄꯨꯅ ꯀꯦꯜꯀꯨꯂꯦꯇꯔ 1 ꯌꯨꯃꯗ ꯄꯨꯔꯤ꯫ ꯂꯥꯏꯟ ꯑꯍꯨꯝ ꯂꯩꯕ ꯑꯦꯗꯖꯁ꯭ꯇꯃꯦꯟꯠ ꯑꯃ: ꯀꯂꯝ 5 (ꯐ꯭ꯔꯤ ꯁꯦꯝꯄꯜ), ꯀꯣꯄꯤ 2 (ꯁꯣꯛꯂꯕ / ꯐꯠꯂꯕ), ꯀꯦꯜꯀꯨꯂꯦꯇꯔ 1 (ꯃꯁꯥꯒꯤ ꯁꯤꯖꯤꯟꯅꯕ)꯫ ꯑꯍꯨꯃꯁꯨ ꯁ꯭ꯇꯣꯛꯇꯒꯤ ꯍꯟꯊꯔꯤ꯫ ꯂꯩꯕ ꯃꯇꯃꯗ GST ꯀ꯭ꯔꯦꯗꯤꯠ ꯂꯧꯈꯤꯔꯕꯗꯤ ꯃꯗꯨ GST ꯔꯤꯇꯔꯅꯗ ꯔꯤꯚꯔꯁ ꯑꯣꯏꯒꯅꯤ; ꯌꯦꯡꯕꯤꯌꯨ ꯁ꯭ꯇꯣꯛꯀꯤ GST ꯅꯤꯌꯃꯁꯤꯡ꯫
ꯃꯇꯧ ꯆꯨꯝꯕ ꯑꯁꯣꯏꯕꯁꯤꯡ
- ꯐ꯭ꯔꯤ ꯁꯦꯝꯄꯂꯒꯤ ꯁꯦꯜ ꯏꯅꯚꯣꯏꯁ ꯁꯦꯝꯕ꯫ ꯁꯦꯜ ꯂꯥꯛꯇꯦ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯖꯤꯔꯣ ꯚꯦꯜꯌꯨꯒꯤ ꯏꯅꯚꯣꯏꯁꯅ ꯌꯣꯟꯕꯒꯤ ꯍꯤꯁꯥꯕ ꯑꯃꯣꯠꯄ ꯑꯣꯏꯍꯜꯂꯤ꯫ ꯃꯔꯝ ꯐ꯭ꯔꯤ ꯁꯦꯝꯄꯜ ꯈꯟꯗꯨꯅ ꯑꯦꯗꯖꯁ꯭ꯇꯃꯦꯟꯠ ꯇꯧꯕꯤꯌꯨ꯫
- ꯃꯁꯤꯡ ꯈꯛꯇ ꯁꯦꯃꯗꯣꯛꯄ, ꯃꯔꯝ ꯀꯩꯗꯧꯉꯩꯗ ꯅꯠꯇꯕ꯫ ꯑꯃꯨꯛ ꯍꯟꯅ "ꯃꯁꯤꯡ ꯊꯤꯕꯗ ꯌꯥꯝꯗꯕ" ꯑꯁꯤ ꯍꯨꯅꯕ ꯅꯠꯇ꯭ꯔꯒ ꯕꯤꯂꯤꯡꯒꯤ ꯑꯁꯣꯏꯕꯒꯤ ꯈꯨꯗꯝꯅꯤ꯫ ꯃꯁꯤ ꯌꯦꯡꯁꯤꯟꯕꯤꯌꯨ꯫
- ꯁ꯭ꯇꯣꯛ ꯁꯦꯃꯗꯣꯛꯅꯕ ꯄꯔꯆꯦꯖ ꯕꯤꯜ ꯗꯤꯂꯤꯠ ꯇꯧꯕ꯫ ꯕꯤꯜ ꯑꯗꯨ ꯅꯍꯥꯛꯀꯤ ꯑꯦꯀꯥꯎꯟꯇꯇꯁꯨ ꯂꯩ꯫ ꯁ꯭ꯇꯣꯛ ꯑꯦꯗꯖꯁ꯭ꯇꯃꯦꯟꯇꯅ ꯁꯦꯃꯗꯣꯀꯎ, ꯑꯃꯁꯨꯡ ꯑꯁꯣꯏꯕ ꯕꯤꯜ ꯄꯔꯆꯦꯖ ꯔꯤꯇꯔꯟ ꯅꯠꯇ꯭ꯔꯒ ꯆꯨꯝꯕ ꯕꯤꯂꯅ꯫