تحديد قيم لسلعة السجاير محلية ومستوردة التي تتخذ أساسًا لحساب الضريبة العامة على المبيعات

≤∞±¥ WM/BEL W‡O/DC3u/ETB ±µ v/DLE l/SOHU/STX ±∂≤ œbF/DC3« ≠ W|dB*« lzU/DC1u/DC3« ≤

WOU*« …—«“Ë

≤∞±¥ WM ≤∂µ r— —«d

…œ—u²/US/DC4Ë WOK×/DC4 d¹U−/US/DC3« WFK/US/DC3 rO/DC1 b¹b% ÊQAÐ

UFO³*« wKŽ W/DC4UF/DC3« W³¹dC/DC3« »U/US( UÎÝUÝ√ c/RS²ð w²/DC3«

WOU*« d¹“Ë

Êu‡‡‡‡/NAKU?I/DC3U/SOH —œU‡‡‡‡B/DC3«Ë U‡‡‡‡F?O/EM*« vK/SO W‡‡‡/DC4U?F/DC3« W‡‡‡/EM/ETBd?C/DC3« Êu‡‡‡‡/NAKU/DC1 vK/SO Ÿö‡‡‡?/VTô« bF/SOH

ª ULN/STXö/ETBbF/STXË W/ETBcOHM/SUB/DC3« t/SUB/GSzôË ±ππ± WM/US/DC3 ±± r/DC1—

ª ≤∞±¥Ø∑ر¥ a/ETB—U/SUB/SOH ÊËb/SOH r/DC1— W/GSB/DC3« d/ETB“Ë »U/SUB/DC2 vK/SOË

ª Vz«dC/DC3« W/GSKB/DC4 fOz— t{d/SO U/DC4 vK/SOË

∫ —d‡‡‡

© vË_« …œU‡‡*« ®

W/EM/ETBd?C/DC3« »U/US?( UÎ/BELU?/BEL√ c/RS/SUB/STX v/SUB?/DC3« …œ—u/SUB/US*«Ë W?OK;« d/ETBU/FS?/US/DC3« ·UM/DEL√ WL?O/DC1 œb?/GS/SUB/STX

∫ v/STXü« u/GSM/DC3« vK/SO nM/DEL q/DC2 s/ETBd/DC1 …œ—«u/DC3« rOIK/DC3 UÎI/DLEË UFO/EM*« vK/SO W/DC4UF/DC3«

tOM'U/SOH WLOI/DC3« n‡‡‡‡‡‡‡‡‡‡‡MB/DC3« Â

à ≤∞

à ±¥

à ±≤

à ±±

à ∑

à ∑[µ

à ∑[µ

à ∏

qO/DC4U/DC2 ≠ ·ËbO/DLE«œ ≠ qON/NAK«œ ≠ XMO/DC2 ≠ X/ETBdO/DC4 ≠ Ë—u/EM/DC3—U/DC4

Êu/SUB/US/NAKË ≠ “«u/DC3u/EOT ≠ ÊUL/ETXË— ≠  Ɖ

X/USOJ/NAK

ÈËd/US/ETBU/DLE

d/ETBU/FS/BEL ±∞ ÊUL/ETXË—

WO/DC1—Ë «b/ETB—uK/DLE ≠ Êb/DC3u/EOT «d/STXU/SOHuOK/DC2

WO/NAKu/STXd/DC2 «u/EM/SO ‰u/SUB/SOHU/DC2 ≠ œuO/DC3u/SYN sD/BELu/SOH ≠ X/NAKuLK/SOH ≠ ‰U/ETBb/NAKu/DC4 ≠ «b/ETB—uK/DLE ≠ X/ETBô

dHKO/BEL ¨ dL/ENQ√ ¨ ‚—“√ ¨ iO/SOH√ f/DC2u/SOH «d/STXU/SOHuOK/DC2

±

≤

≥

¥

µ

∂

∑

∏

≤∞±¥ WM/BEL W‡O/DC3u/ETB ±µ v/DLE l/SOHU/STX ±∂≤ œbF/DC3« ≠ W|dB*« lzU/DC1u/DC3«≥

© WO½U‡¦« …œU‡‡*« ®

…œ—«u/DC3« p?K/STX s‡‡?‡/DC4 vK/SO√ —U???F??/BELQ?/SOH lO??/EM?/DC3U/SOH œ—u??/SUB???/US*« Ë√ Z/SUB?M*« s/DC4 È√ ÂU???O??/DC1 W/DC3U???/ENQ v/DLE

vK/SO_« d?F/US/DC3« ÊS?/DLE —«d‡‡‡I/DC3« «c‡‡‡/SYN s/DC4 v‡‡‡/DC3Ë_« …œU‡‡‡*« v/DLE U?NOK/SO ’u?BM*« W/ETBdF?/US/DC3« WLzU?I/DC3U/SOH

Æ UFO/EM*« vK/SO W/DC4UF/DC3« W/EM/ETBdC/DC3« »U/US( UÎ/BELU/BEL√ c/RS/SUBÔ/ETB Èc/DC3« u/SYN

© W¦U¦« …œU‡‡*« ®

W/ETBd?F/US/DC3« W?LzUI/DC3U/SOH sKF*« d?F/US/DC3« s?/DC4 vK/SO√ dF?/US/SOH lO/EM/DC3U/SOH d?/EOTU/SUB/DC3« Ë√ Ÿ“u*« ÂU?O/DC1 W/DC3U?/ENQ v/DLE

œØπ r/DC1— bM/EMK/DC3 UÎI?/DLEË UÎ/SOHdN/STX bFÔ/ETB p/DC3– ÊS?/DLE —«dI/DC3« «c/SYN s/DC4 v/DC3Ë_« …œU*« v/DLE UN?OK/SO ’uBM*«

U??N??OK/SO V/DC1U??F/ETBË t??O/DC3≈ —U??A*« U??F??O??/EM*« vK/SO W??/DC4U??F/DC3« W??/EM/ETBd??C/DC3« Êu?/NAKU?/DC1 s?/DC4 ¥∑ …œU*« s/DC4

Æ Êu/NAKUI/DC3« «– s/DC4 ∏Ø¥∑ ¨ ¥≥ 5/STXœU*U/SOH …œ—«u/DC3« t/SOH UNOK/SO ’uBM*« U/SOHuIF/DC3U/SOH

© WFЫd« …œU‡‡*« ®

Æ ÁdA/NAK a/ETB—U/SUB/DC3 v/DC3U/SUB/DC3« ÂuO/DC3« s/DC4 «Î—U/EM/SUB/SO« t/SOH qLF/ETBË ¨ W/ETBdB*« lzU/DC1u/DC3« v/DLE —«dI/DC3« «c/SYN dAMÔ/ETB

≤∞±¥Ø∑رµ v/DLE —b/DEL

WO/DC3U*« d/ETB“Ë

ÊUOœ È—b v½U¼