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)ﺃ( ﺼﺎﺩﺭﺍﺕ ﺍﻝﺒﺘﺭﻭل ﺍﻝﺤﻜﻭﻤﻲ،
)ﺏ( ﺍﻝﺒﺘﺭﻭل ﺍﻝﺤﻜﻭﻤﻲ ﺍﻝﺫﻱ ﻴﺘﻡ ﺘﺴﻠﻴﻤﻪ ﻝﻠﻤﺼﺎﻓﻲ ﺍﻝﻤﺤﻠﻴﺔ.
) (3ﺘﻘﺩﺭ ﻗﻴﻤﺔ ﺍﻝﺼﺎﺩﺭ ﻋﻠﻰ ﺃﺴﺎﺱ ﺍﻝﺴﻌﺭ ﺍﻝﻔﻌﻠﻲ ﻝﻠﺒﺘﺭﻭل ﺘﺴﻠﻴﻡ ﻅﻬﺭ ﺍﻝﺴﻔﻴﻨﺔ )ﻓـﻭﺏ(
ﻨﺎﻗﺼﹰﺎ ﺘﻜﻠﻔﺔ ﻨﻘل ﺍﻝﺒﺘﺭﻭل ﺇﻝﻰ ﻤﻭﻗﻊ ﺍﻝﺘﺼﺩﻴﺭ ،ﻭﻴﺸﻤل ﺫﻝﻙ ﺨﻁ ﺍﻷﻨﺎﺒﻴﺏ ﻭﺍﻹﺩﺍﺭﺓ.
ﻴﻘﺩﺭ ﺍﻝﺒﺘﺭﻭل ﺍﻝﻤﺴﻠﻡ ﺇﻝﻰ ﺍﻝﻤﺼﻔﺎﺓ ﻋﻠﻰ ﺃﺴﺎﺱ ﻤﺘﻭﺴﻁ ﺃﺴﻌﺎﺭ ﺍﻝﺘﺼﺩﻴﺭ )ﻓﻭﺏ( ﻓـﻲ
ﺁﺨﺭ ﺸﻬﺭ ﻤﻴﻼﺩﻱ ﺘﻤﺕ ﻓﻴﻪ ﻤﺒﻴﻌﺎﺕ ﺍﻝﺼﺎﺩﺭ ،ﻨﺎﻗﺼﹰﺎ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﻴﻤﻜﻥ ﺃﻥ ﺘﺘﺭﺘﺏ
ﻋﻠﻰ ﺍﻝﺘﺴﻠﻴﻡ ﻷﻱ ﻤﻭﻗﻊ ﺘﺼﺩﻴﺭ ،ﺒﻤﺎ ﻓﻲ ﺫﻝﻙ ﺘﻜﺎﻝﻴﻑ ﺨﻁ ﺍﻷﻨﺎﺒﻴﺏ ﻭﺘﻜﺎﻝﻴﻑ ﺍﻹﺩﺍﺭﺓ.
) (4ﻴﻨﺸﺄ "ﺤﺴﺎﺏ ﺍﺴﺘﻘﺭﺍﺭ ﺇﻴﺭﺍﺩﺍﺕ ﺍﻝﺒﺘﺭﻭل" ﻭﺘﻭﺭﺩ ﻓﻴﻪ ﺼـﺎﻓﻰ ﺇﻴـﺭﺍﺩﺍﺕ ﺍﻝﺒﺘـﺭﻭل
ﺍﻝﺤﻜﻭﻤﻲ ﺍﻝﺘﻲ ﻴﺘﻡ ﺘﺤﺼﻴﻠﻬﺎ ﻤﻥ ﻤﺒﻴﻌﺎﺕ ﺍﻝﺼﺎﺩﺭ ﺍﻝﻔﻌﻠﻴﺔ ﻓﻭﻕ ﺍﻝﺴﻌﺭ ﺍﻝﻘﻴﺎﺴﻲ ﺍﻝﻤﻘﺭﺭ
ﺍﻝﺫﻱ ﻴﺤﺩﺩ ﺴﻨﻭﻴﹰﺎ ﻀﻤﻥ ﺍﻝﻤﻭﺍﺯﻨﺔ ﺍﻝﻘﻭﻤﻴﺔ ﺍﻝﺴﻨﻭﻴﺔ.
) (5ﻴﺨﺼﺹ ﺍﺜﻨﺎﻥ ﺒﺎﻝﻤﺎﺌﺔ ﻋﻠﻰ ﺍﻷﻗل ﻤﻥ ﻋﺎﺌﺩﺍﺕ ﺍﻝﺒﺘﺭﻭل ﻝﻠﻭﻻﻴﺎﺕ ﺍﻝﻤﻨﺘﺠﺔ ﻝﻠﺒﺘـﺭﻭل
ﺤﺴﺏ ﺍﻝﻜﻤﻴﺔ ﺍﻝﻤﻨﺘﺠﺔ ﻓﻲ ﺍﻝﻭﻻﻴﺔ ،ﺩﻭﻥ ﺍﻹﺨﻼل ﺒﺎﻝﺘﺭﺘﻴﺒﺎﺕ ﺍﻝﺨﺎﺼﺔ ﺒﻤﻨﻁﻘﺔ ﺃﺒﻴﻲ.
) (6ﺒﻌﺩ ﺍﻝﺩﻓﻊ ﻝﺤﺴـﺎﺏ ﺍﺴﺘﻘﺭﺍﺭ ﺇﻴﺭﺍﺩﺍﺕ ﺍﻝﺒﺘﺭﻭل ﻭﻝﻠﻭﻻﻴﺎﺕ ﺍﻝﻤﻨﺘﺠــﺔ ،ﻴﺨـﺼﺹ
ﻝﺤﻜﻭﻤﺔ ﺠﻨﻭﺏ ﺍﻝﺴﻭﺩﺍﻥ ،ﺍﺒﺘﺩﺍﺀ ﻤﻥ ﺃﻭل ﺍﻝﻔﺘﺭﺓ ﻗﺒل ﺍﻻﻨﺘﻘﺎﻝﻴﺔ ،ﺨﻤﺴﻭﻥ ﺒﺎﻝﻤﺎﺌﺔ ﻤﻥ
ﺼﺎﻓﻰ ﻋﺎﺌﺩ ﺍﻝﺒﺘﺭﻭل ﺍﻝﻤﺴﺘﺨﺭﺝ ﻤﻥ ﺁﺒﺎﺭ ﺍﻝﺒﺘﺭﻭل ﺍﻝﻤﻨﺘﺠﺔ ﻓﻲ ﺠﻨـﻭﺏ ﺍﻝـﺴﻭﺩﺍﻥ،
ﻭﺘﺨﺼﺹ ﺍﻝﺨﻤﺴﻭﻥ ﺒﺎﻝﻤﺎﺌﺔ ﺍﻝﻤﺘﺒﻘﻴﺔ ﻝﻠﺤﻜﻭﻤﺔ ﺍﻝﻘﻭﻤﻴﺔ ﻭﻭﻻﻴﺎﺕ ﺸﻤﺎل ﺍﻝﺴﻭﺩﺍﻥ.
) (7ﻴﻨﺸﺄ ﺼﻨﺩﻭﻕ ﻷﺠﻴﺎل ﺍﻝﻤﺴﺘﻘﺒل ﻋﻨﺩﻤﺎ ﻴﺼل ﺍﻹﻨﺘﺎﺝ ﺍﻝﻘﻭﻤﻲ ﻝﻠﺒﺘﺭﻭل ﺇﻝـﻰ ﻤﻠﻴـﻭﻥ
ﺒﺭﻤﻴل ﻴﻭﻤﻴﹰﺎ.
) (8ﻜل ﺍﻝﺼﻨﺎﺩﻴﻕ ﻭﺍﻝﺤﺴﺎﺒﺎﺕ ﺍﻝﺨﺎﺼﺔ ﺍﻝﻤﺸﺎﺭ ﺇﻝﻴﻬﺎ ﻓﻲ ﻫﺫﺍ ﺍﻝﺩﺴﺘﻭﺭ ،ﻭﻜل ﺍﻝﺤﺴﺎﺒﺎﺕ
ﺍﻝﺘﻲ ﺘﻨﺸﺄ ﻤﺴﺘﻘﺒﻼﹰ ،ﻴﺠﺏ ﺃﻥ ﺘﻀﻤﻥ ﻓﻲ ﺍﻝﻤﻭﺍﺯﻨﺔ ﺍﻝﻌﺎﻤﺔ ﻭﻓﻕ ﻀﻭﺍﺒﻁ ﺍﻝﻤﻭﺍﺯﻨﺔ .
ﺍﻝﻔﺼل ﺍﻝﺭﺍﺒﻊ
ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﻤﺎﻝﻴﺔ
ﻤﻭﺍﺭﺩ ﺍﻝﺩﺨل ﺍﻝﻘﻭﻤﻲ
-193ﻴﺠﻭﺯ ﻝﻠﺤﻜﻭﻤﺔ ﺍﻝﻘﻭﻤﻴﺔ ﺇﺼﺩﺍﺭ ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﻝﺘﺤﺼﻴل ﺍﻝﻤﻭﺍﺭﺩ ﻤﻥ ﺍﻝﻤـﺼﺎﺩﺭ ﺍﻝﻤـﺫﻜﻭﺭﺓ
ﺃﺩﻨﺎﻩ ﺃﻭ ﻓﺭﺽ ﺍﻝﻀﺭﺍﺌﺏ ﻋﻠﻴﻬﺎ-:
)ﺃ( ﺍﻝﻀﺭﻴﺒﺔ ﺍﻝﻘﻭﻤﻴﺔ ﻋﻠﻰ ﺍﻝﺩﺨل ﺍﻝﺸﺨﺼﻲ،
)ﺏ( ﻀﺭﻴﺒﺔ ﺃﺭﺒﺎﺡ ﺍﻷﻋﻤﺎل ﻋﻠﻰ ﺍﻝﺸﺭﻜﺎﺕ ،
)ﺝ( ﺍﻝﺭﺴﻭﻡ ﺍﻝﺠ��ﺭﻜﻴﺔ ﻭﻀﺭﺍﺌﺏ ﺍﻻﺴﺘﻴﺭﺍﺩ،
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