Article 46

Qodobka 46aad

Original Somali text, quoted word for word

Codsi Iyo Oggolaansha Bixinta Kharashka ee Xisaabiyaha Guud 1) Madaxa wasaarad, waax ama wakaallad kasta 00 qayb ka ah miisaaniyadda sannad miisaaniyadeed, wuxuu isagoo ka duulaya gorshaha fulinta miisaaniyadda ee wasaaraddiisa ama hay’adda uu madaxa ka yahay, sarkaalka fulineed ee hay’addiisa siin doona awoodsiin kharash isagoo soo saari doona awoodsun kharash saddex billood leh oo uu ku saxeexan yahay, taas 00 loo gudbin doono wasiirka si uU U Soo saaro oggolaansho awood kharash si’waafqasan qodobka 38aad ee xeerkan. 2) Kaddib marka uu helo oggolaansho awood kharash oo wasiirku u soo saaray si’waafqsan faqradda 2aad ee qodobkan, Xisaabiyaha Guud wuxuu s!'waalaqsan qodobbada qaybtan 7aad iyo xeernidaamiyayaasha ka farcama xeerkan, u siin doonaa sarkaalka fulineed oggolaansho bixin kharash uu ku oggolaanayo in qaddarka lacagta ku cad awood kharashka wasiirku oggolaaday laga saarayo xisaabta kaydka dakhliga guud