Kupenda za Malamulo a Msonkho mu India ’ Magulu Okaona M’madera Osiyanasiyana

India̱ maulendo ndi mbali ya kuchereza alendo zimagwira ntchito m'misonkho yamitundumitundu imene imaphatikizana pakati, boma, ndi malo akwawo. Dongosololi limasintha njira zoyendetsera ntchito, zosankha za malonda, ndi mpikisano wa zopereka za alendo a ku India. Kumvetsa zimenezi n’kofunika kwa anthu amene ali ndi nyumba zogona zochepera mpaka ku mahotela osiyanasiyana.

Malo apakati a India’ misonkho ya makampani okopa alendo imaphatikizapo Masheya a Mapiki ndi Servicess Trust (GST), msonkho wa makampani, ntchito zaulimi pa zipangizo ndi katundu wa dziko lina, ndi misonkho yapamwamba yosiyanasiyana monga msonkho wa ndalama zapamwamba ndi wa zosangulutsa. Chingwe chilichonse chili ndi zofunika zovomerezeka zimene zimakhudza mtengo wa ntchito ndi phindu la chigawo.

Nyengo Yapapitapo ndi Kusungirira Ku Dongosolo la Msonkho Logwirizana

Mu July 2017, anthu okaona malo anasintha kwambiri ntchito yawo, anakhoma msonkho, anawapatsa ndalama zambiri. Woyendetsa hotela ku Maharashtra, anakumana ndi mapepala osiyanasiyana operekera msonkho wa ntchito komanso bungwe la VaT m’chipinda chosungiramo katundu, ndipo nthawi zambiri ankawachititsa kuti azikhometsa msonkho. Kulephera kulipira msonkho ku mayiko osiyanasiyanawa.

Kuyambika kwa GST kunagwirizanitsa misonkho yotsagana imeneyi kukhala msonkho umodzi wotsatizana, woikidwa pamalo. Kusintha kumeneku kunachotsa zotsatirapo zomangitsa ndi kulola makampani kupereka ngongole ya msonkho pa katundu ndi mautumiki ogwiritsiridwa ntchito. Komabe, kusinthaku kunayambitsanso zopinga zatsopano zovomereza, makamaka kwa mabizinesi aang'ono osazoloŵera ndi madongosolo a ndandanda a manambala.

Makampani a Malonda a Msonkho Amene Alipo Masiku Ano

Makampani a maulendo mu India tsopano kwakukulukulu amafotokoza magulu atatu aakulu a misonkho:

  • Msonkho wosalunjika (GST) wofunsira malo okhala, mautumiki a ulendo, ndi malonda a lesitilanti
  • Kuphatikiza msonkho wa makampani pamlingo wa pakati pa 22% ndi 30% wa makampani apanyumba, kuphatikizapo ndalama zoperekera ndalama ndi masendesi
  • Amafotokoza ntchito pa katundu wamalikulu, magalimoto, ndi zakudya ndi zakumwa zapadera

Malinga ndi kunena kwa Ministry of Tourism ’ lipoti lapachaka, mbaliyo imathandizira pafupifupi 2.7% ku India’ chiŵerengero chonse cha GST, chiŵerengero chimene chimagogomezera zonse ziŵiri mbali ya ’ kulemera kwa chuma ndi mavuto ake a kukhoma misonkho.

Chuma ndi Mautumiki Msonkho (GST) ndi Makampani Okopa Anthu

GST ndi kusintha kwa misonkho komwe kwachitika kuyambira pa kachigawo ka ’ kumasintha m'ma 1990. Bungwe la GST limakhazikitsa mautumiki okopa alendo ozikidwa pa mipata ndi magulu autumiki, kupanga dongosolo la milongosoledwe ya ndalama zimene zikufuna kulinganiza ndalama zopezedwa ndi mbadwo wa ndalama.

Kuyendera Malo Oyendera Oyendera

Malipiro a masiku ano a kukopa alendo ndi kuchereza alendo anapangidwa kuti athe kugaŵa malondawo pamtengo wotsika ndi mtundu wa ndalama:

  • 0% (Ili ): Mautumiki ofunika kuphatikizapo ulendo wa ulendo wachipembedzo wochitidwa ndi oyendetsa osankhidwa, ndi malo okhala m'nyumba zina za alendo zosalembetsedwa ndi dharamshalas ndi tariff pansi pa Rs. 1,000 usiku uliwonse
  • 5%: Mahotela a banki okhala ndi kaundi pakati pa Rs, 1,000 ndi Rs. 2,500 usiku uliwonse, ndi mautumiki a m'lesitilanti yosakhala AC
  • %: Hotels zokhala ndi chipinda chosonyezera mawu pakati pa Rs 2.501 ndi Rs . 7,500 usiku uliwonse, ndi mautumiki operekera alendo kaamba ka mtokoma wa panyumba ndi wa mitundu yonse
  • : Hotels ndi chipinda pakati pa R. 7,501 ndi Rs . 10,000 usiku uliwonse, ndi malesitilanti a kuimika modzi ndi kukonza mpweya
  • : Hotela zokongola zokhala ndi chipinda chokulirapo Rs. 10,000 usiku uliwonse, ndipo mautumiki operekedwa ndi malo ozoloŵereka odziŵika bwino

Otsutsa amanena kuti 28% ya nyumba zogona zapamwamba amaika mahotela asanu apamwamba a India pa malo opikisana poyerekezera ndi malo opikisana onga Dubai, Thailand, ndi Singapore, kumene magulu a chipinda ofananawo amakopa mtengo wa vaT kapena wa msonkho wa malonda pakati pa 5% ndi 12%. Mabungwe a maindasitale onga Federation of Hotel & Restaurant Associations of India (FHRAI) apempha mobwerezabwereza kuti bungwe la GST lichepetse chiŵerengero chapamwamba cha 18%.

Kupereka Msonkho wa Makina (ITC)

[[FLT: 0] Through Trust [FLT :1] imalola mabizinesi kubwezera GST amene agula ndi ndalama zogwirira ntchito pa GST imene akutenga kwa makasitomala. Woyendetsa hotela, ITC angatengedwe pa kugula nsalu, mipando, zokonzera, ziwiya za m’khitchini, ndi ngakhale ndalama za magetsi, zoperekera zinthu zimenezi ku mabizinesi.

Komabe, njira ya ITC siili ndi mavuto. Mwachitsanzo, oyendetsa malo ndi operekeza oyendera, amayang’anizana ndi ziletso za ngongole pa mautumiki ena. Ndiponso, lamulo lofuna mainvoinsi pakati pa ogulitsa ndi ogula kupyolera ku gombe la GST likhoza kuchedwetsa madoko ndi kupanga mipingo ya mabotolo ya mabotolo a ntchito kaamba ka mabungwe aang'ono.

Kulimbana ndi Mavuto a Kupweteka kwa Mimba

Makampani aang'ono ndi aang'ono amalamulira mbali ya ku Aindiya oyendera. Nyumba, oyendera magalimoto aang'ono, ndi ogulitsa katundu m’madera ambiri mobwerezabwereza alibe antchito odzipereka oŵerengera ndalama. Kusintha kuti abwerere ku GST mwezi uliwonse, kutsatiridwa ndi njira yobwezera zinthu mwezi ndi mwezi, inachititsa kutopa kwambiri. Bungwe la GST Counciḻ kuyambitsa kwa masheya obwezedwa kwa anthu aang'ono opereka ndalama ndi kutsitsa pansi pa Rs. 5 crore kwathandiza kwambiri.

Ngakhale kuti pali kuchepetsa kuchuluka kwa zinthu kumeneku, kulabadira kochitidwa pa hotela yaing’ono kudakali kokwera kwambiri kuposa mmene kungafunikire. Kufufuza kwa 2023 kochitidwa ndi National Council of Apdized Economic Research (NCAER) kunasonyeza kuti mabizinesi aang’ono ochereza amawononga avareji ya 0.5% ya makampani awo otsatsa malonda pa lamulo la GST, mtolo umene umayambukira kwambiri oyendetsa ntchito yapansipansi ndi misika ya zapanyumba yosanja.

Kupereka Msonkho ndi Kutsendereza Anthu Oyenda M’madera Otentha

Boma la India lazindikira kuti zisonkhezero za misonkho zofunidwa nzofunika kusonkhezera kusungitsa ndalama zapambali za zoyendera, makamaka m’madera otetezeredwa ndi kuthekera kwa kukopa alendo. Zisonkhezero zimenezi zavomerezedwa mu Income Taxis Act, 1961, ndi malamulo osiyanasiyana operekedwa ndi Ministry of Manki.

Maholide a Msonkho a Mapwando Atsopano Oyendera

Chigawo 80-ID cha Chikalata cha Mathirakiti cha Inhoomi. Mahotela a Intact Ayenera kuvomerezedwa ndi Ministry of Tourism ndipo ayenera kuyamba maopaleshoni a deti la msonkho la chaka cha 7. Chisonkhezero chimenechi chasonkhezera kuikitsa malonda m'malo monga Himalaya, Mekhaya, Kummawa cha India, ndi zisumbu za Lakshadquia. Mahotela okongola ayenera kuvomerezedwa ndi Ministry of Tourism ndipo ayenera kuyamba maopaleshoni asanayambe detilo.

Tchuthi cha msonkho chimaphatikizapo 100% za phindu la malonda a hotela kwa zaka zisanu zoyambirira, kutsatiridwa ndi 50% ya chithandizo m'zaka ziŵiri zotsatira. Malo okonzedwawa amathandiza oyendetsa ntchito zapanthaŵiyo zochedwerapo za ntchito zatsopano zochereza alendo.

Masukulu Opereka Manda Opereka Malamulo

Pambuyo pa holide ya msonkho, Inhoome Taxis Act imalola kukwera mofulumira kwa ndalama zina zamalikulu zogwiritsiridwa ntchito m'maulendo. Mwachitsanzo, makina ndi mafakitale ogwiritsiridwa ntchito m'mahotela angachepetsedwe pamlingo wapamwamba kuposa ndalama zoyendetsera malonda. Makonzedwe ameneŵa amawongolera kuyendetsedwa kwa ndalama m’zaka zoyambirira za ntchito.

Kudalirana kochitika pa maprojekiti a zoyendera ovomerezedwa, monga ngati malo a msonkhano, malo ochitirako thafu, ndi masitepe a zingwe, kungayenere kuchepetsa ndalama zolemera pansi pa njira zoikidwiratu. Komabe, chivomerezocho chimafunikira chikalata kuchokera ku Ministry of Tourism, chimene chingayambitse kuchedwa kwa mabomba.

Malo a Umphaŵi Wapadera ndi Maulendo

India̱ Special Zones Economic Act imalola kukhazikitsidwa kwa SEZs yogwirizana ndi kukopa alendo, imene imachotsa ntchito za pa kampani, ntchito zochotsa ntchito, ndi msonkho wa ndalama kwa nyengo yoikika. Pamene kuli kwakuti lingalirolo limakhala lolonjeza, kukwaniritsa kwenikweni kwa okonza malo ochereza alendo kwakhala ndi malire. Kukopa SEZs koŵerengeka kokha ndi kumene kwakhala ndi malo ogwira ntchito, mbali ina chifukwa cha mavuto opeza malo ndi chilolezo chovuta.

Msonkho wa Msonkho ndi Kukhoma Msonkho kwa Malonda Ochereza

Mtengo wa msonkho wa ndalama zopitira ku India wachepetsedwa pang'onopang'ono kuwonjezera dziko’ kukongola kwa kusungitsa ndalama. Makampani a m’nyumba angasankhe mlingo wa msonkho wovomerezeka wa 22% (kuwonjezera ndi masesi) ngati atsogolera pa kusalembetsa kwina, kubweretsa mlingo wogwira mtima wa 25.17%. Makampani atsopano opanga ndi a hotela okhazikitsidwa pambuyo pa 2019, mlingo wa 15% amapezeka pansi pa Gawo 115BB, potsatira mikhalidwe.

Kuchepetsa kumeneku kwapangitsa India kukhala wampikisano wochuluka mogwirizana ndi malo ena a maulendo a ku Asia. Komabe, dongosolo locholoŵana la surfollow limatanthauza kuti magulu olandira alendo ochulukirapo akuyang'anizanabe ndi liŵiro la msonkho wogwira mtima pafupifupi 30%.

Adaulo a Msonkho Wofuna Kuwatsatira

Oyendera ochepera ndi mabungwe a oyendera okhala ndi malo ozungulira pansi pa R. 2 crore angasankhe njira yovomerezera msonkho pansi pa Gawo 44A. Makonzedwe ameneŵa amalingalira kuti 50% ya malisiti aakulu amapanga ndalama za bizinesi, kupeputsa kuŵerengera ndi kuchepetsa zofunika za kuŵerengera. Kwa oyendetsa nyumba ndi otsogolera apaulendo omasuka, kachitidweka kamapereka njira yovomerezeka.

Kutumiza Nkhani za Makemikolo a Mitundu Yonse

Magetsi a hotela apadziko lonse amene amagwira ntchito ku India kudzera m'mapangano a akulu a boma amayang'aniridwa ndi pulogalamu yopimidwa. Akuluakulu a boma la India amafufuza ngati ndalama zoyendetsera ntchito, ndalama zolipirira mafumu, ndi ndalama zolipirira makampani achilendo zolipiridwa ku makampani a m'dzikolo za mpikisano wa m'manja ̱ mtengo wa ndalama zopereka ndalama. Kulimbana ndi phindu la ndalama zoperekedwa kwa makampani a boma kwachititsa milandu yambiri. Malamulo aposachedwapa a khoti apereka malangizo omveka bwino, koma osatsimikizira kuti akutsatira olemba ntchito achilendo.

Miyambo ndi Maulendo a Padziko Lonse

Ntchito zamalonda zimakhudza mbali ya zokopa alendo m’njira ziŵiri zazikulu: kugulitsidwa kwa katundu wamalikulu womangira mahotela ndi kukonzanso, ndi kugulitsidwa kwa zinthu zopimira ndi malo okongola ndi malo ochezera. India’ imatsatsa malonda a zipangizo zomangira alendo monga ngati zipangizo za m’khichini, HVAC, ndi kusambira mayunithi osungiramo zinthu kuchokera ku 10% mpaka 25%, ndi ma stensinsi ndi ma ma persurective ndi ma perces.

Kuloŵa Malo Osakhala ndi Ufulu wa Kuloŵa Malo Ochezera

Kumasuka kwina kulipo kaamba ka kutumiza alendo ena ogwirizana ndi . Mwachitsanzo, oyendera malo ochezetsa angagulitse zipangizo zapadera zonga ma janging ma janisi, magiya onyamula mitsinje, ndi ziwiya zopitira kumapiri pansi pa ulamuliro wa ntchito. Unduna wa Tourism uyenera kukhazikitsa chilolezo cha Mbuye wa Kkate ̱ as eligible. Njira imeneyi, ngakhale kuti ingakhale yopindulitsa, ingakhale yovuta kwa ogulitsa aang'ono.

Chiyambukiro pa Oyendera Okhala Pansi

Kwa oyendera alendo opita ku India, ntchito yamalonda a m’maboti apamwamba ndi mabasi aang'ono ndi yofunika kwambiri. Oyendetsa sitima ambiri amakonda kugula galimoto zapamsika m’malo motumiza kudziko lachilendo, kuchepetsa mphamvu yawo yothandizira anthu a m’makampani a mayiko osiyanasiyana oyendera. Kusintha zinthu kuti achepetse ntchito ya magalimoto amalonda oyendera alendo kungachititse kuti ntchito yaungwe bwino.

Misonkho ndi Alevi

Pamene kuli kwakuti GST inakhoma misonkho yambiri yosadziŵika bwino, maboma akusunga mphamvu ya kukhoma misonkho ina imene imayambukira mwachindunji makampani a zokopa. Kuwonjezera kumeneku kumawonjezera ku mtolo wa msonkho ndipo kungachititse ndalama za boma zosiyanasiyana zoyendetsera ntchito.

Msonkho Waumbombo ndi Msonkho wa Zosangulutsa

Maboma ambiri a levy msonkho wapamwamba pa malo a hotela kumbuyo ndi pamwamba pa GST. Mwachitsanzo, Maharashtra amakhazikitsa msonkho wapamwamba wa 12% pa majijijiji 12% pa chipinda oposa Rs. 2,500, ndipo Karnataka ali ndi linki yofanana. Misonkho imeneyi siingalipiridwe kuletsa GST kutulutsa ndalama, ndipo ikhoza kuwonjezera mtengo wa makasitomala. GST ndi ndalama zapamwamba m'mayiko ena zingapose 35% ya maofesi a hotela.

Msonkho wa zosangulutsa ndi wina wa mlingo wa chilolezo wogwirizana ndi mapaki a madzi, mapaki a zosangulutsa, ndi mapulogalamu a choloŵa. Mwezi wa Goa umasiyanasiyana: 20% ya matikiti oloŵera ku malo aakulu a zosangulutsa, pamene Rajasthan ali ndi mlingo woyenerera wa 10% wa kuseŵera kwa chikhalidwe.

Misonkho ya M’malowo ndi Mmene Imakhudzira

Makampani a boma ndi mabungwe a kumaloko amaika msonkho wawowawo, kuphatikizapo msonkho wa alendo [[FLT:] kapena woyendera malo. Awa amasonkhanitsa monga ndalama zoikidwiratu m’chipinda chimodzi usiku uliwonse ndipo kaŵirikaŵiri amafalitsidwa mopereŵera, kuchititsa kusakhutira. Mabungwe otsatsa malonda achirikiza kugwirizanitsa kwa zopereka zonse za kumaloko ku msonkho wa kukopa alendo ku kuwongolera kuwonekera.

Chiyambukiro cha Atsogoleri a Msonkho pa Kukula kwa Magulu Ampatuko

Kuchuluka kwa makampani a India’ malamulo a msonkho pa mbali ya maulendo okaona malo ali ndi mbali zosiyanasiyana.

Kupikisana kwa Maulendo Aandiya

Price ndi chinthu chachikulu choletsa alendo kufika padziko lonse. India ̱ imakhoma msonkho wogwira mtima pa malo a hotela yapamwamba, poikapo ndalama za GST, msonkho wapamwamba, ndi zoikizira malo akwawo, zingapose 35%. Izi n’zoposa kwambiri malo opikisana monga Thailand (7% VAT), Indonesia (10% VAT), ndi Vietnam (8% VAT). Kwa apaulendo apamwamba a panethi, kusiyana kumeneku kukhoza kuchititsa anthu kusankha malo opita ndi kutalika kwa moyo wawo.

Travel ndi Tourism Competetiveness Report 2024 [[FT:1] yofalitsidwa ndi World Economic Forum inalemba Indiya 38th yonse koma ikudziŵitsa kuti mtengo wa mpikisano udakali chifooko mogwirizana ndi misika ina ya Asia yomwe ikubuka. Kulinganiza kwa misonkho yapamwamba ya hotela kungawongoleretsa India’ kuima.

Kuyendetsa Ndalama za M’mayiko Akunja (FDI) ndi Kukhazikitsa Msonkho

Kukhazikika kwa malamulo a msonkho ndi chinthu chofunika kwambiri kwa oloŵa m'makampani achilendo amene akulingalira ntchito za kupititsa patsogolo mahotela ku India. Kusintha kwa nthaŵi ndi nthaŵi kwa KGST ndi kusatsimikizira za kulephera kwa kukwaniritsa malamulo a imfa. Kuyambitsidwa kwa mfundo za Chikalata Chachikulu, zimene zakhala zikukambitsiridwa kwa zaka zambiri, kukhoza kupereka kumveka kofunikira kwambiri ngati chikachitika.

Ngakhale kuti panali nkhaŵa zimenezi, India anakopa FDI kuchuluka kwa ndalama zokwana pafupifupi madola mabiliyoni aŵiri m’makampani okopa alendo ndi m’mbali ya kuchereza alendo m’zaka zitatu zapitazi, kusonyeza kuti wopereka ndalamayo adakali ndi chidaliro chachikulu.

Kugwira Ntchito ndi Mabizinesi Ang’ono

Oposa 80% a India’ antchito okopa alendo amalembedwa m'mabizinesi aang'ono ndi amwaŵi. Makampani ameneŵa, kulipira msonkho ndi kuopa chilango zimalepheretsa kuikidwa mwalamulo. programme ya GST ̱ kujambula mapazi a manambala, pamene kukuwongolera kuonekera, mwadala zachititsa ogwiritsira ntchito ena kuloŵa m'zachuma chamwaŵi.

Kuyambika kwa [[FLT: 0] Kusintha kwa Doing Business , kuphatikizapo kulembedwa kosavuta kwa GST ndi kupezeka kwa Invoice Management System, cholinga cha kubweretsa oseŵera ambiri aang'ono m'khonde la msonkho. Komabe, kutsalira ndi maphunziro zikukhalabe zofunika ngati kusintha kumeneku kukwaniritsa ziyambukiro zawo zonse.

Kusintha Zinthu Komwe Kwachitika Posachedwapa ndi Malangizo Omwe Adzaperekedwera

Bungwe la GST lakhala likulabadira makampani, likumasintha zinthu zambiri pofuna kuchepetsa msonkho ndiponso kuchepetsako kugonjera mabizinesi a alendo okopa alendo.

Kusintha kwa Bungwe la GST

Mu 2023, bungwe la GST Council linalimbikitsa kuchepetsa GST pa ntchito zina zothandizira kunja kuyambira pa 18% mpaka 5% popanda kulipira msonkho, kupindulitsa maulendo a msonkhano ndi MICE (Micices, Conferences, and Exhibitions). Bungwe laonanso kuti ndi zogwirizana zochepetsa chiŵerengero chapamwamba cha malo okhala ku hotela kuchokera pa 28% mpaka 18%, ngakhale kuti chosankha chomaliza chatsala.

Kuyambika kwa APPULTA MBIRI [1] Alandiridwa ndi osungitsa maindasitale monga njira ya kugamula mofulumira mikangano ya msonkho. Asanakhazikike, mabizinesi anayang'anizana ndi kutsutsidwa kwa zaka zambiri m'Makhoti Apamwamba kaamba ka nkhani zapadera.

Kugwiritsa Ntchito Makompyuta Ndiponso Njira Yopangira Zinthu

India̱ ayang'anira msonkho asintha kwambiri kuti apange ma pulogalamu. Dongosolo la kukonza ndalama zoyendetsera mabizinesi aakulu, likufutukulidwa ku mabizinesi aang'ono. Kwa oyendetsa maulendo ndi mabizinesi ochereza, zimenezi zikutanthauza kupereka lipoti lenileni la malonda a malonda a malonda, kuchepetsa malire a GST pothaŵa kugawa pamene akutsatanso misonkho ya ngongole.

System Invoice Management (IMS) tsopano] imalola okhoma msonkho kulinganiza bwino zolembedwa zawo zamkati, kuchepetsa madesiki ndi kuwongolera madesiki. Unduna wa Tourism wayambitsa ndawala za kuzindikira kuthandiza mabizinesi aang'ono ochereza kusinthira ku zipangizo za magetsi zimenezi.

Kupereka Msonkho

Mabungwe a makampani akupitirizabe kukakamiza kuti apange kapangidwe ka KST kofewa kochepa ndi miyala yochepa. Mfundo yofala ndi kuchotsedwa kwa doko la 28% la malo onse okhala ku hotela, kunena kuti moyo wapamwamba si ufulu wopereka msonkho wobwezera. Mfundo ya zachuma ikusonyeza kuti ndalama zimene munthu amapeza kuchokera pa mlingo wotsika zingachepetsedwe chifukwa cha kuchuluka kwa zinthu ndi kugonjera kwambiri.

Ngati lamulo latsopanoli lithandiza kuti anthu azikhala ndi ufulu wosankha zinthu zimene zilipo, kuchepetsa ndalama, ndiponso kupereka ndalama zovomerezeka pa ntchito yokopa alendo, likhoza kuyambitsa malonda aakulu.

Kumaliza

India̱ malamulo a msonkho kaamba ka maulendo ndi mbali ya kuchereza alendo asintha kwambiri chiyambire kuyambika kwa GST. Dongosolo la misonkho logwirizana linachotsa kusungidwa kwa msonkho ndi kulola zoloŵetsedwamo kubweretsa ndalama za msonkho, zikumapindulitsa ndandanda ya zopereka. Maholide a msonkho ndi ndalama zosungidwa zakhala zikupititsa patsogolo zoyendera malo apamwamba m'madera akutali.

Komabe, misonkho yogwira mtima kwambiri pa ndalama zotsala, kulimbikira kwa misonkho yapamwamba ya boma, ndi kutsalira mtolo pa mabizinesi aang'ono kumapitirizabe kukakamiza kagulu ka̱ kothekera kokwanira. GST Council ̱ kupenda kopitirizabe kwa zidutswa za mtengo ndi malamulo a Chibalo cha Chitsogozo oyembekezeredwa kumapereka mwaŵi waukulu wa kusintha.

Oyendetsa malowo kuzungulira maindasitale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .