materi hukum pajak

8/3/2019 Materi Hukum Pajak

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Uimik igifij buric rikyit kapigi kis cahiri oargisirkic ucgich-ucgich ‗sajbchhi

gipit gbpiksikic‗ gachic tbigi nacgipit oifis misi sadiri fichsuch.

Yu`ta=

Galbcbsb Uimik nacurut piri ijfb

• Ur`l. Gr. U. M. I. Igrbicb, pimik igifij buric nisyirikit kapigi cahiri

(yich gipit gbpiksikic) yich tarutich `faj yich wimbo nanoiyircyi nacurut parituric-parituric unun (ucgich-ucgich) gachic tbgik nacgipit prastisb

kanoifb yich fichsuch gipit gbtucmuk gic yich hucicyi igifij uctuk

nanobiyib pachafuiric-pachafuiric unun oarjuouch tuhis cahiri uctuknacyafachhirikic panarbctijic.

• Gr. J. _`djnit T`anbtr` TJ, pimik igifij buric rikyit kapigi is !ahiri

oargisirkic ucgich-ucgich (yich gipit gbpiksikic) gachic tbigi nacgipit misi tbnoif (k`ctri prastisb) yich fichsuch gipit gbtucmukkic gic yich

gbhucikic uctuk nanoiyir pachafuiric unun. "a#bcbsb tarsaout kanugbic

gbk`raksbcyi yich oaroucyb saoihib oarbkut= $imik igifij parifbjic kakiyiicgirb pbjik rikyit kapigi is !ahiri uctuk nanobiyib pachafuiric rutbc gic

surpfuscyi gbhucikic uctuk puofbd si%bch yich narupikic sunoar utini

uctuk nanobiyib puofbd bc%astnact.

• T`nnarlafg _iy N., Icgars`c Jarsdjaf N., & r`dk J`rida _ , pimik

igifij suitu pachifbjic sunoar girb sakt`r swisti ka sakt`r panarbctij, oukic

ikboit pafichhiric jukun, cinuc wimbo gbfiksicikic, oargisirkic katactuic

yich gbtatipkic faobj gijufu, ticpi nacgipit bnoific yich fichsuch gic pr`p`rsb`cif, ihir panarbctij gipit nafiksicikic tuhis-tuhiscyi uctuk

nacmifickic panarbctijic.

Yu`ta=

Uimik gbfbjit girb sbsb

• !k`c`nb, oarifbjcyi sunoar giyi girb sakt`r prb%it kapigi sakt`r puofbk.

$anijinic bcb nanoarbkic hinoiric oijwi igicyi pimik nacyaoiokic gui

sbtuisb nacmigb oaruoij. $artini, oarkurichcyi kaninpuic bcgb%bgu gifinnachuisib sunoar giyi uctuk kapactbchic pachuisiic oirich gic misi. agui,

oartinoijcyi kaninpuic kauichic cahiri gifin pacyagbiic oirich gic misi puofbk yich narupikic kaoutujic nisyirikit.

• Jukun, nacurut &`anbtr` narupikic suitu parbkitic yich tbnouf kiraci

igicyi ucgich-ucgich yich nacyaoiokic tbnoufcyi kawimboic wirhi cahiriuctuk nacyat`rkic samunfij pachjisbfic tartactu kapigi cahiri, cahiri

nanpucyib kakuitic uctuk naniksi gic uich pimik tarsaout jirus



gbparhucikic uctuk pacyafachhiriic panarbctijic. "irb pacgakitic jukun bcb

nanparfbjitkic oijwi pimik yich gbpuchut jirus oargsirkic ucgich-ucgichsajbchhi nacminbc igicyi kapistbic jukun, oibk oihb #bskus saoihib

pachunpuf pimik niupuc wimbo pimik saoihib panoiyir pimik.

Yu`ta=

"csur#ucsur Uimik

'. $imik gbpuchut oargisirkic ucgich-ucgich. sis bcb sasuib gachic

paruoijic katbhi " '*+ pisif yich nacyitikic /pimik gic puchutic

fibc yich oarsb#it naniksi uctuk kaparfuic cahiri gbitur gifin ucgich-

ucgich./

. 5bgik nacgipitkic misi tbnoif oifbk (k`criprastisb parsa`richic) yich

gipit gbtucmukkic sadiri fichsuch. 9bsifcyi, `rich yich tiit nanoiyir pimik

kacgiriict`r ikic nafifub mific yich sini kuifbtiscyi gachic `rich yichtbgik nanoiyir pimik kacgiriic oarn`t`r.

.$anuchutic pimik gbpaructukkic oihb kaparfuic panobiyiic unun

panarbctij gifin richki nacmifickic #uchsb panarbctijic, oibk rutbc niupuc

panoichucic.

+. $anuchutic pimik gipit gbpiksikic. $imik gipit gbpiksikic ipiobfi wimbo

pimik tbgik nanacujb kawimboic parpimikic gic gipit gbkacikic sicksb sasuib

parituric parucgih-ucgichic.

. &afibc #uchsb oughatar (ichhiric) yibtu #uchsb nachbsb is !ahiri?chhiric !ahiri yich gbparfukic uctuk nacutup panobiyiic pacyafachhiriic panarbctijic, pimik muhi oar#uchsb saoihib ifit uctuk

nachitur itiu nafiksicikic kaobmikic cahiri gifin fipichic ak`c`nb gic

s`sbif (#uchsb nachitur ? rahufitb#).

Yu`ta=

$uc%sb Uimik

• $uc%sb ic%%iric 'ug%atibr(

&aoihib sunoar pacgipitic cahiri, pimik oar#uchsb uctuk nanobiyib

pachafuiric-pachafuiric cahiri. ctuk nacmifickic tuhis-tuhis rutbc cahirigic nafiksicikic panoichucic, cahiri nanoutujkic obiyi. 4biyi bcb gipit

gbpar`faj girb pacarbniic pimik. "awisi bcb pimik gbhucikic uctuk

panobiyiic rutbc sapartb oaficmi pahiwib, oaficmi oirich, panafbjiriic, gicfibc saoihibcyi. ctuk panobiyiic panoichucic, uich gbkafuirkic girb

tiouchic panarbctij, yikcb pacarbniic gifin caharb gbkurichb pachafuiric

rutbc. 5iouchic panarbctij bcb girb tijuc ka tijuc jirus gbtbchkitkic sasuib



kaoutujic panobiyiic panoichucic yich sanikbc nacbchkit gic bcb tarutini

gbjiripkic girb sakt`r pimik.

• $uc%sb nac%itur ra%ufaracg(

$anarbctij obsi nachitur partunoujic ak`c`nb nafifub kaobmiksiciic pimik."achic #uchsb nachitur, pimik obsi gbhucikic saoihib ifit uctuk nacdipib

tumuic. 7`ct`jcyi gifin richki nachhbrbch pacicinic n`gif, oibk gifin

caharb niupuc fuir caharb, gboarbkic oaroihib nidin #isbfbtis karbchicic pimik. "ifin richki nafbcguchb pr`guksb gifin caharb, panarbctij

nacatipkic oai nisuk yich tbchhb uctuk pr`guk fuir caharb.

• $uc%sb sti'bfbtis

"achic igicyi pimik, panarbctij nanbfbkb gici uctuk nacmifickic kaobmikic

yich oarjuouchic gachic stiobfbtis jirhi sajbchhi bc#fisb gipit gbkacgifbkic,

1if bcb obsi gbfikukic ictiri fibc gachic mific nachitur paragiric uich gbnisyirikit, panuchutic pimik, pachhuciic pimik yich a#aktb# gic a#bsbac.

• $uc%sb ragbstrb'usb pacgipitic

$imik yich sugij gbpuchut `faj cahiri ikic gbhucikic uctuk nanobiyib

sanui kapactbchic unun, tarnisuk muhi uctuk nanobiyib panoichucic

sajbchhi gipit nanouki kasanpitic karmi, yich pigi ikjbrcyi ikic gipitnacbchkitkic pacgipitic nisyirikit.

Yu`ta=

Tyirit Uanuc%utic Uimik

'. $anuchutic $imik jirus gbf (&yirit aigbfic)&asuib gachic tumuic jukun, yikcb nacdipib kaigbfic, ucgich-ucgich gic

pafiksiciic panuchutic jirus igbf. gbf gifin parucgich-ucgichic

gbictiricyi nachacikic pimik sadiri unun gic nariti, sarti gbsasuibkicgachic kaninpuic nisbch-nisbch. &agich igbf gifin pafiksiciiccyi yikcb

gachic nanoarbkic jik oihb <imbo $imik uctuk nachimukic kaoaritic,

pacucgiic gifin panoiyiric gic nachimukic oicgbch kapigi 9imafbs

$artbnoichic $imik

. $anuchutic $imik jirus oargisirkic ucgich-ucgich (&yirit 8urbgbs)

"b :cg`casbi, pimik gbitur gifin " '*+ pisif iyit . 1if bcbnanoarbkic minbcic jukun uctuk nacyitikic kaigbfic, oibk oihb cahiri

niupuc wirhicyi.

. 5bgik 9achhichhu $arak`c`nbic (&yirit 2k`c`nbs)

$anuchutic tbgik o`faj nachhichhu kaficdiric kahbitic pr`guksb niupuc

pargihicic, sajbchhi tbgik nacbnoufkic kafasuic parak`c`nbic nisyirikit.



+. $anuchutic $imik jirus a#bsbac (&yirit bcicsbbf)&asuib #uchsb oughatibr, obiyi panuchutic pimik jirus gipit gbtakic sajbchhi

faobj racgij girb jisbf panuchuticcyi.

. &bstan $anuchutic $imik jirus sagarjici

sbstan panuchutic yich sagarjici ikic nanugijkic gic nacg`r`ch

nisuirikit gifin nanacujb kawimboic parpimikiccyi. &yirit bcb tafijgbpacujb `faj ucgich-ucgich parpimikic yich oiru.

Yu`ta=

Isis Uanuc%utic Uimik nacurut oaoaripi ijfb

• Igin Tnbtj gifin oukucyi <aiftj `# !itb`cs gachic imiric yich tarkacif

/5ja `ur 9i;bns/, isis panuchutic pimik igifij saoihib oarbkut.

'. Isis !)uifbty (isis kasabnoichic gachic kaninpuic itiu isis kaigbfic)= panuchutic pimik yich gbfikukic `faj cahiri jirus sasuib gachic kaninpuic

gic pachjisbfic wimbo pimik. !ahiri tbgik o`faj oartbcgik gbskrbnbcitb#tarjigip wimbo pimik.

. Isis *artibcty (isis kapistbic jukun)= sanui puchutic pimik jirus

oargisirkic , sajbchhi oihb yich nafichhir ikic gipit gbkacib sicksbjukun.

. Isis *`c+bcbacda `l Uiynact (isis panuchutic pimik yich tapit wiktu

itiu isis kasacichic)= pimik jirus gbpuchut pigi siit yich tapit oihb wimbo

pimik (siit yich pifbch oibk), nbsifcyi gbsiit wimbo pimik oiru nacarbni pachjisbficcyi itiu gbsiit wimbo pimik nacarbni jigbij.

+. Isis !llbdbacdy (isis a#bsbac itiu isis ak`c`nbs)= obiyi panuchutic pimikgbusijikic sajanit nuchkbc, michic sinpib tarmigb obiyi panuchutic pimikfaobj oasir girb jisbf panuchutic pimik.

• .M. -ic%ac, isis panuchutic pimik igifij saoihib oarbkut='. Isis giyi pbkuf= oasir kadbfcyi pimik yich gbpuchut jirus oargisirkic

oasir kadbfcyi pachjisbfic wimbo pimik. &anikbc tbchhb pachjisbfic niki

sanikbc tbchhb pimik yich gboaoickic.

. Isis nicliit= pimik yich gbpuchut `faj cahiri jirus gbhucikic uctukkahbitic-kahbitic yich oarnic#iit uctuk kapactbchic unun.

. Isis kasamijtariic= pimik yich gbpuchut `faj cahiri gbhucikic uctuk

nacbchkitkic kasamijtariic rikyit.+. Isis kasiniic= gifin k`cgbsb yich sini ictiri wimbo pimik yich situ

gachic yich fibc jirus gbkacikic pimik gifin munfij yich sini (gbparfikukic

sini).. Isis 'a'ic yic% sakadbf#kadbfcyi= panuchutic pimik gbusijikic sakadbf-

kadbfcyi (saracgij-racgijcyi) mbki gboicgbchkic gachic cbfib `oyak pimik

sajbchhi tbgik nanoaritkic piri wimbo pimik.



• Ig`fl i%car, isis panuchutic pijik igifij saoihib oarbkut='. Isis p`fbtbk lbcicsbif= pimik yich gbpuchut cahiri munfijcyi nanigib

sajbchhi gipit nanobiyib itiu nacg`r`ch sanui kahbitic cahiri.

. Isis ak`c`nb= pacactuic `oyak pimik jirus tapit, nbsifcyi= pimik pacgipitic, pimik uctuk oirich-oirich nawij

. Isis kaigbfic= puchutic pimik oarfiku sadiri unun ticpi gbskrbnbcisb,

uctuk k`cgbsb yich sini gbparfikukic sini pufi.+. Isis ignbcbstrisb= nacyichkut nisifij kapistbic parpimikic (kipic,

gbnici jirus nanoiyir pimik), kafuwasic pacihbjic (oihibnici diri

nanoiyircyi) gic oasircyi obiyi pimik.. Isis yurbgbs= sahifi puchutic pimik jirus oargisirkic cgich-cgich.

"/5!

iskusg - 7raita ic is" ? 4uit :kfic is"

'+-6'-6', ''= $9 >9

$fiys`ds ?47

1iskus G`cit`r

sar:"= <8:2= 3`bc "ita= 3uc 66

0`ditb`c= • $rbna:" •

$`sts= ,EIO

Yu`ta=

Isis Uac%aciic Uimik

• Isis g`nbsbfb itiu gbsaout muhi isis kapacgugukic

(g`nbdbfa?rasbgacda prbcdbpfa)= oargisirkic isis bcb cahiri

ikic nachacikic pimik itis suitu pachjisbfic yich

gbtarbni itiu gbpar`faj `rich prboigb itiu oigic, ipiobfiuctuk kapactbchic parpimikic, `rich prboigb tarsaout

narupikic pacguguk (rasbgact) itiu oarg`nbsbfb gb cahiri

btu itiu ipiobfi oigic yich oarsichkutic oarkagugukic gbcahiri btu. "ifin kibtic bcb, tbgik gbpars`ifkic girb nici

pachjisbfic yich ikic gbkacikic pimik btu oarisif. :tufij

saoiocyi oihb cahiri yich nachicut isis bcb, gifin sbstan pachaciic pimik tarjigip pacguguk-cyi ikic

nachhiouchkic isis g`nbsbfb (kapacgugukic) gachic

k`csap pachaciic pimik itis pachjisbfic oibk yichgbpar`faj gb cahiri btu niupuc pachjisbfic yich gbpar`faj

gb fuir caharb (w`rfg-wbga bcd`na d`cdapt).

•Isis sun'ar= !ahiri yich nachicut isis sunoar ikicnachacikic pimik itis suitu pachjisbfic yich gbtarbni

itiu gbpar`faj `rich prboigb itiu oigic jicyi ipiobfi

pachjisbfic yich ikic gbkacikic pimik btu gbpar`faj itiugbtarbni `faj `rich prboigb itiu oigic yich oarsichkutic

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girb sunoar-sunoar yich oarigi gb cahiri btu. "ifin isis

bcb, tbgik nacmigb parsìfic nachacib sbipi gic ipi stitusgirb `rich itiu oigic yich nanpar`faj pachjisbfic

tarsaout saoio yich nacmigb ficgisic pachaDciic pimik

igifij òmak pimik yich tbnouf itiu oarisif girb cahiri btu.7`ct`j= 5acihi karmi isbch oakarmi gb :cg`casbi niki girb

pachjisbfic yich gbgipit gb :cg`casbi ikic gbkacikic pimik

`faj panarbctij :cg`casbi.

•Isis ka'ic%siic itiu isis cisb`cifbtis itiu gbsaout muhi

isis kawirhicahiriic (citb`cifbty?dbtbGacsjbp prbcdbpfa)=

"ifin isis bcb, yich nacmigb ficgisic pachaciic pimikigifij stitus kawirhicahiriic girb `rich itiu oigic yich

nanpar`faj pachjisbfic. 4argisirkic isis bcb, tbgikfij

nacmigb parsìfic girb nici pachjisbfic yich ikic

gbkacikic pimik oarisif. &apartb jifcyi gifin isis g`nbsbfb,sbstan pachaciic pimik oargisirkic isis cisb`cifbtis bcb

gbfikukic gachic diri nachhiouchkic isis cisb`cifbtis

gachic k`csap pachaciic pimik itis w`rfg wbga bcd`na.

Yu`ta=

5a`rb Uanuc%utic Uimik

'. 5a`rb Isuricsb

!ahiri nafbcguchb kasafinitic mbwi, jirti oacgi, gic jik-

jik rikyitcyi. Afaj kiraci btu rikyit jirus nanoiyir

pimik yich gbboiritkic saoihib suitu pranb isuricsb kiracinanpar`faj minbcic parfbcguchic tarsaout.

. 5a`rb 1apactbc%ic

$anoihbic oaoic pimik kapigi rikyit gbgisirkic pigikapactbchic (nbsifcyi parfbcguchic) nisbch-nisbch `rich.

&anikbc oasir kapactbchic sasa`rich tarjigip cahiri,

nikbc tbchhb pimik yich jirus gboiyir.

. 5a`rb Giyi Ubkuf

4aoic $imik uctuk sanui `rich jirus sini oaritcyi,

irtbcyi pimik jirus gboiuir sasuib gachic giyi pbkufnisbch-nisbch `rich. ctuk nachukur giyi pbkbf gipit

gbhucikic pacgakitic=

- csur òmaktb#, gachic nafbjit oasircyi pachjisbfic itiukakiyiic yich gbnbfbkb sasa`rich

- csur suomaktb#, gachic nanparjitbkic oasircyi

kaoutujic nitarbbf yich jirus gbpacujb



+. 5a`rb iktb

"isir kaigbfic panuchutic pimik tarfatik pigi juouchic

rikyit gachic cahiri cyi. &aoihib wirhi cahiri yich

oaroiktb, rikyit jirus safifu nacyigirb oijwi panoiyiric pimik igifij saoihib suitu kawimboic.

. 5a`rb Isis Giyi 'afb

"isir kaigbfic tarfatik pigi ikboit panuchutic pimik.9iksugcyi nanuchut pimik oarirtb naciruk giyi oafb girb

runij tichhi nisyirikit uctuk runij tichhi cahiri.

&aficmutcyi cahiri ikic nacyifurkiccyi kanoifb kanisyirikit gifin oactuk panafbjiriic kasamijtariic

nisyirikit. "achic ganbkbic kapactbchic safuruj

nisyirikit faobj gbutinikic.

Yu`ta=

Uac%af`np`kic Uimik

; Nacurut 6`f`c%iccyi

'. $imik fichsuch, yibtu pimik yich jirus gbpbkuf sacgbrb`faj <imbo $imik gic tbgik gipit gboaoickic itiu

gbfbnpijkic kapigi `rich fibc.

7`ct`j= $imik $achjisbfic ($$j). $imik tbgik fichsuch, yibtu pimik yich pigi ikjbrcyi

gipit gboaoickic itiu gbfbnpijkic kapigi `rich fibc.

7`ct`j= $imik $artinoijic !bfib ($$!)

; Nacurut Tblitcyi

'. $imik suomaktb#, yibtu pimik yich oarpichkif itiu

oargisirkic pigi suomakcyi, gifin irtb nanparjitbkickaigiic gbrb <imbo $imik.

7`ct`j= $imik $achjisbfic

. $imik `omaktb#, yibtu pimik yich oarpichkif pigi`omakcyi, ticpi nanparjitbkic kaigiic <imbo $imik.

7`ct`j= $imik $artinoijic !bfib gic $imik $acmuific itis

4irich 9awij ($$!49)

; Nacurut Tun'arcyi

'. $imik $usit, yibtu pimik yich gbpuchut `faj $anarbctij

$usit gic gbhucikic uctuk nanobiyib runij tichhicahiri.

. $imik "iarij, yibtu pimik yich gbpuchut `faj $anarbctij

"iarij gic gbhucikic uctuk nanobiyib runij tichhi



giarij.

Yu`ta=

Macbs Uimik

; Uimik Uusit

'.$imik $achjisbfic ($$j)

.$imik $artinoijic !bfib ($$!).$imik $acmuific itis 4irich 9awij ($$c 49)

+.4ai 9atarib

.$imik 4unb gic 4ichucic ($44)I.4ai $ar`fajic 1ik tis 5icij gic 4ichucic (4$154)

; Uimik Giarij

'.$imik $r`pbcsb

i.$imik acgiriic 4arn`t`r gic acgiriic gb tis brL o.4ai 4ifbk !ini acgiriic 4arn`t`r gic acgiriic gb

tis brLd.$imik 4ijic 4ikir acgiriic 4an`t`rL

g.$imik $achinobfic gic $anic#iitic br 4iwij 5icij

gic br $arnukiic.

.$imik ioupitac?`ti

i.$imik 1`tafL o.$imik Hast`ricL

d.$imik 1bouricL

g.$imik HakfinaLa.$imik $acarichic 3ificL#.$imik $achinobfic 4ijic Jifbic J`f`chic 7L

h.$imik $irkbr.

Yu`ta=

Ttafsaf Uimik

; Ttafsaf cyiti rbaf stafsaf(

$achaciic pimik gbgisirkic pigi `omak (pachjisbfic yich

cyiti), sajbchhi panuchuticcyi oiru gipit gbfikukic pigi

ikjbr tijuc pimik, yikcb satafij pachjisbfic yichsasuchhujcyi gbkatijub. &tafsaf cyiti nanpucyib

kafaobjic gic kakurichic. afaobjic stafsaf bcb igifij

pimik yich gbkacikic faobj raifbstbs. &agichkickakurichiccyi igifij pimik oiru gipit gbkacikic pigi

ikjbr parb`ga (satafij pachjisbfic rbbf gbkatijub).



; Ttafsaf ic%%ipic lbdtba+a stafsaf(

$achaciic pimik gbgisirkic pigi suitu ichhipic yichgbitur `faj ucgich-ucgich. 9bsifcyi, pachjisbfic suitu

tijuc gbichhip sini gachic tijuc saoafuncyi, sajbchhi

pigi iwif tijuc pimik sugij gipit gbtatipkic oasircyi pimik yich tarjutich uctuk tijuc pimik oarmific. aoibkic

stafsaf bcb igifij pimik gipit gboiyir safini tijuc oarmific,

ticpi jirus nacuchhu pigi ikjbr tijuc. &agichkic

kafanijiccyi igifij pimik yich gboiyir tbgik oargisirkic pigi kaigiic yich sasuchhujcyi.

; Ttafsaf dinpuric

&tafsaf bcb narupikic k`nobcisb ictiri stafsaf cyiti gic

stafsaf ichhipic. $igi iwif tijuc, oasircyi pimik gbjbtuch

oargisirkic suitu ichhipic, kanugbic pigi ikjbr tijuc

oasircyi pimik gbsasuibkic gachic kaigiic yichsaoacircyi. 4bfi oasircyi pimik nacurut kacyitiic faobj

oasir girb pigi pimik nacurut ichhipic, niki <imbo $imik

jirus nacinoij. &aoifkbcyi, mbkifaobj kadbf kafaobjiccyigipit gbnbctikic kanoifb.

Yu`ta=

Tbstan Uanuc%utic Uimik

; /llbdbif Issassnact Tystan

gifij suitu sbstan panuchutic yich nanoarb wawacich

kapigi panarbctij (#bskus) uctuk nacactukic oasircyi pimik yich tarjutich `faj <imbo $imik.7brb-dbrbcyi=

'. <awacich uctuk nacactukic oasircyi pimik tarutich

igi pigi #bskus,. <imbo $imik oarsb#it pisb#,

. tich pimik tbnouf satafij gbkafuirkiccyi surit

katatipic pimik `faj #bskus.

; Tafl Issassnact Tystan

gifij suitu sbstan panuchutic pimik yich nanoarb

wawacich kapigi <imbo $imik uctuk nacactukic sacgbrb oasircyi pimik yich tarutich.

7brb-dbrbcyi=

'. <awacich uctuk nacactukic oasircyi pimik tarutichigi pigi <imbo $imik sacgbrb,

. <imbo $imik iktb#, nufib girb nachjbtuch, nacyat`r gic

nafip`rkic sacgbrb pimik yich tarutich,



. bskus tbgik bkut dinpur gic jicyi nachiwisb.

; btj J`fgbc% Tystan

gifij suitu sbstan panuchutic pimik yich nanoarb

wawacich kapigi pbjik katbhi (oukic #bskus gic oukic<imbo $imik yich oarsichkutic) uctuk nacactukic

oasircyi pimik yich tarutich `faj <imbo $imik.

7brb-dbrbcyi= wawacich nacactukic oasircyi pimik yich

tarutich igi pigi pbjik katbhik, safibc #bskus gic <imbo$imik.

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