เรื่องด่วน

'• ' '' W1:;;'n\"Uu\"\"f1J'Y\"\"~\"'\"~ LLm\"LIL~llL~11U1~mftf~~1m (tJUU~ ..) 'Y'I.~ . . . . . ll1~':i1 1v Yi':i::i11'11ururu~rrtlliifu~f1u~~LL~1'-t.u:1~~~n1utl'.l:;m~1u'.l1\"1Jn~:v~uLun~1 til &I I, mLu~u1~1uhcJr 1t111um~L1~ubm!ur1u~r\"u1' ~1.,~~rrHJn1L1Lm1\"ml1lt~.tlLL~tm=~.:t;1u1t1~l'f.ll1~mG'l.ol1tm.~ivuv-t:~!BFniTur~u11av~tmii';ui'..lll\"n1rvhit'.u~vltJ~1a'm11ilJ~l1J1m~1'.ul1i~<u:[~1'U~ 1 \"\" 1·VI',UJ.:J'1ltl\"\\\"!Lt'I.B,/'UcV:lIL:V'-~' fl~'OJ1f\"l\"l~B'Uc'lY.lIu'.l::mP! 'U'.l1'tlf1\\l:U1'UL'UmnL~U'IJ~v'U uI ' 11'Wl'.l1 'D 1~vm~nrn111L'UlJ1~1l bl1 1~w~ t.L'Vl,:jtJ'.J::lJ'Jfti'~~~m ~-mm\"'lL~uL~u1~CJ Y-l'.l::'.l1'11Uf1lf1l~LLffi'CJL~lJL~lJU1:ilJ'Jftf~~1fl'.l (OUU~ <[c;t) Yi.~. l!:>ctbl!J LLn::1\".rtifrl11lJ~B1tl~LL'Yl'U ((mvrn bl1 1~w~ u11~1vtmm~vn vru.:J~mL.J.:J1~~wn'i;i.mm LLuu 1urhium-t; '.l1CJ~1'U LBm111VI~f1~1'U'Vl~EJVIU-!!~B~'U1~ ~~B.:Jil \\l~vh 'Vl~B1i mlJ~Utyty~L'Utl'.l::111ni'~!Jln1 Ll1;1:;U11~1ltlf1~1'.l vt«n~1'Uvt5-uvtu-.l~B~mu~11Yilm~a-.11m'Ufn'.l~~~Bnur:fL~tJm-t;mn·m5auflfla1~ vt~B~r:f~~vm.g-e:nm ,.q \\1 , \\1 1m'Vl~€1'\\J,flflG'Ib~~B.:J 'Uf11'~~~~vnu mlla'.l\"i'Yilni m:u m:;vh~1 CJm::'U1'Um 1i'11-.leL~ fli'l':i'BUn~m~ 1 1~ ~ i'l-.l'U V.IvL'~lJ'U~LtJ \\il1lJ'VlGL'l!nLf1flJ\"f(l'LL1;1:a:,1Q'Qfn'.l.'JYlClnl'VI'U~ 'Ufl~ m::i'l11~ n~ m::i'l'.l1-.llt11llT'i'.lflVI~..:!L~fi1vt'U~vt«f1Lfl ru'i1t.Lft~1fim·n~m nUf11'.lo;ij'~yh fll1~..:! nT~fu lilftv~'OJ'Unl1Lnui'fl~1~LAc.iJ-1Je:J{l11~-m ~-.1 ~f:l-.l~e:l~fl~e:l-!1n\\JVI«mnru.;J\\fl1lJfl~VIlJ1CJ11~bt.J~':im'.llJ

.., ' l.l_1!91':i1 ~ 1~tJmftnrrnu1u (~) 'IHNll1!91':i1 G\"Jb\"J/(j) LL,~'Lh:;lJ1GJ~~~~m ~~LLm\"llL~1JL~lllVI~'Vi':i::i11\"lJUflJf\\!~LLm\"llL~lJL~lJU'i::;lJ1!;1~~~1m (ouu~ rna) W.P1. ~~rn~ otlF111lJ~B \"' l 1LL\"':;m '1.1\\JLL'Vl\\J 1'1(Co\\') ~ ., I 'Vlv':i'V..i.C.J(ic'~U.'V.ll.J1Iu1I 1~LLfll:!~hll.l..l':•iuI1I1~'Vdltl1\\lll.1.1fl1LLfl::itl..e:J Len \\iJ1J n l:l'UF11\" V!ll1tlf!'J1ll11 'II \\1 LL{;l::: V!V!1!1EJR11l.l'i'\"J:Ut:4l~,£:'_1~\"1Jtl'l~fl'll\\\"Ji'ild'Vlo'U1L\"vll1 LL~~'Yl~~\\~J bll1i'\"Jllt.:,l.'l <011\"'\"' 1 1 L:v~I.J!J11 1~:ll~Hv1L.W.t!l\"lJ1tJ L'Vitl \"lJ V!':i'm'Wd e:Jfl1'i \\i1 'Vl~w6i1tJffi~~W~1'l~~'llJEltllV1~~1\\J'V11~LFl~tl~1CJ~\\JL'YlB{L~~VI~tlLFl~'tl~1~'Yl1'lBL~fl'Vl':i'eJ-D fl~~\\Jl\\11\" \" lJ1(Pl'J1 ~ 1~L~lJF111ll~tlLUildJtJ (@)a/@)) Ll{;l::: (@)a/l!:J) \"1Jtl~lJ1~11 rrl~/(j) Ll~~U1::il.!J(;l.'f,{J1fl1 «(@)a/(j)) utJ~fl11'Vl1~BL~fl'Vl'iBUfl~\" VI:U1tlfl11ll'\"JJ tJ~f111~~~:UBtJlliltl~l'U'Vll'l Lfl~-v~1 CJauL'Vl-v{L~rlvt~t~Lfl~-v~1tJ'V11~5Lan'VliB'iln~~tJ1r1 ~~~n~ru:::'lJt~~u~rn'iLtlu1u'irJc.r~'lil1tJilll 1'Ul.'111:::l:hA'ty LrlCJu~mi~~n~11L~~~:uTHmi:::'Vi1L~V!1n'l111Fl';l1fll'VlflL'ULfl~~~il.'l'UL'YlFI (@)a/l!:l) \"BLftfl'Yl'ie:Jiim~LL'Vt!;l~YlB{lJ\" Vlll1Elfl11lll1 lilflll'l ~'V~'Vll-:1 Vl~tln1t:tl1'Ufl11 5\\J1!1l~rn~u~m'iVJf11 El'i1EJ1i1\\Jm'i1~u~m'i'Vl1~aLan'Vli-viiniLLri~~uu~nT~, \\1 'II 1J1(Pl'J1 b 1~L~:UF111ll~B1udLU'U111fll.'lt:l~LL!;1:::111fl£'11:U \"lleN:Ul!il11 c:il£1/(i)m LL vi'lU':i::ill1fl-r,{J1fl1 \"m1:u1u111RV1rt~mm'tlu-!!Fi'unumru~u)::: ne:~um1m~~'\\J~fl11'Yl1'~5Lan'Vl'.it~iimf 'II \\11fl~l'ltl5:::L'Yli\"'LLrl:::1~~m11.UiJ~m1Ju1u11\"1Jmru1~m11'lvrn.u;~iJ1~cJ'tli:::nBiJ m':i\\1 \\il'Vl:::L.UEJ\\J 1'Ufl'HlJL~\\Jl1;j 1~~U'HmtliJ rn1ffi~~'U~fl1':i'Vl1~BLafl'Vl5Bi\\i1n~,1'U~Vt1\"J1~L~t!i11~ll'l ~~ L~ll \\1 \\1 . .LV~CJfl1U1ru~1nm.;ou1CJ LlileJLlJL~.rm11~B ~'~d1~cj''\\J':i:mmJm':i~~n~1'J~'ULLUuLLalil~11cJnTWl~ 'II LLa:::\"lJ1'i~fl1~1llll11'111 c:irn 1umru~'tl1~flEJiJfl11\\fl1lJ111Fl~B~ 1~~'\\J~m'im~BLan'Yl,-EJiin~~.buaL~n'Vl-sEJiin~ \\1 LL'VillAYlEJ~ll Ll'lCJ~m:::iJ1tJm-s~m~B-'~;~LL~m1th~uBm51~u~n1'~ m~'li11:::~1iJ~fl11 f111~~lluiJu1nT~ 1 1._, \"•LLn::: f111e.,lj'U VIV1111..1'V1\"B\"5'U\"i'il·u'IS:::f111\"! f1•1VI\\JI>l VI~ uI':i:::flB'U fl11tJ\"b' r;c'll fl'Vl1B'\"U' fl~<L' L~f'IAYlB11~111\"V'I'Uv1'Vdl L~CJm~:ua~1L~lJLL'Yl'U~'ll-s:::nB'\\Jm1~1~~u~m1'Vl1-3aLan'V11e:Jiin~'Vln11CJ':i111nu t~>~CJ1~~EJ-\\!LLC!n, \\1 \\1 11tJfl;:jLBcJ\\iln11L~iJ~f111~1VI~iJ~'tl':i:::fiEJ'U flT~LL~{;l;:j':i1CJ LLa:::1~~tl1::; fle:JiJfl1'SB La fl'Vl1t!iifl~LL'Vi~V!Yl\"V-fll c1 Sl ~ V4 I~ tnfliIVJf.J'-'8u1\"l::: lJVI\\J1'\\'lU{;l::;fn1lJ1'Uf.!Vll'lf'ULI'l \\1 fleJ'LJf11'i\" u1m1 b1 1oXCJm~mrn:u1'U (l!J) 'llEJ-3111fl'V!~-l'll'iJ-:Jll1~11 ~mlb LL'l4~'\\Ji:;l.l1n~\\~{J1m ~.mfi1'llL~lJL~11ll'lCJW1:::11'l!UflJrWiLLm'llL~11L~:Utl1:::Wf'\\-r\"cl.!Jifl'i (QUtJ~ rna) 'Vi.l\"!. l!Jctrn~ mm~:::l otlfl11ll~tlLuil'LL'Yl\\J u(l!J) ~tl1:::fltltlf111ffi~~'U~fl1'f~1fl~1~th:::L'Vli\"!LLf11l1~ijflT~loUiJ~f11':iJ'UL'U'i1'1fr:J1fU1~fl1 \"

.' l.l11Wn ~ 1~CJmftnrr;nu1u (l!J) 'lleN'J'j~fl'Vl~\\l 'lJ'iNl.l11ili1 ~cr/rn LL~\\Itl~:::m~1'tt{l1m ~\\llLm\"11L~lJL~l.lli'ICJ'I\"''S:li1'lJUfllfl/1iLLfi1'lJL~l.ll~l.Jtl';i:;l.llfl~'tl-~1m (\\lUtJ~ rno) 'V'I.fl!. b<trnoc LLm~1m~ Fn1lJ~eJhJdLLYliJ \"(kl) ~th:::nm.1m1YTI~~u~m1'il1n~1\\!Ll'ittYlfllllft::Minm'i1~u~m'iJu1u'i1\"lfB1ru1~m l.l1\\9l'i1 ~ 1VfL~l.lfn1l.J~B1LldttliJl.J1~~1 c:i~o LiJ~1iJ ~ f11T'ill'lYltllJCJiJf11~l.JG'IrhL~:U \\1 'll'El\\1Vll.l11'1 oc m~lJarhL~l.l 'lJB-:J~n'ttrut 1!J m,;enm~1CJG1'S'S'V'I1m u~'!'\\J'i::ma~'tl-Q1m \"l.l111111 c:icr/bo 1un'HUUrrnu,J1LUiJVl~mV!l.l1:::au -r~uuVJ5Uei1iJ1\"il'ElBflfl{lm~YJ':i\"N ri1VliJI'lV!«mnru6fi' 15m'S ua:::L~BiJ1'lJ L~Bri1V!iJI'lm::u1'Ufl1'SY11\"l~L~nvr:miln~L~B1-ffLL'Vl'L!fl11~1L'Wum1 LAcnnuYJ:m'JCJu.rn,;uarhL~1lmu~ururu1i11tu~ltl \\1 u\"' c;< HI . f111~1~iJVI~BhhJ~imitl1l.ln~m:::'VI'Sl\\l\\9l1l.J1~'H'lV!d\"l 1~nmUiJfl11~1~iJV!~B1.1i'tlnu~ B\"'iJL~UiJfn11Jt.\"!\"Vl LLG'I::1i\\19ltl.:J':i:::11\"l'jb''Vl~\\9l1l.Jl.J1~'S1Y.l,Lj.f,1jEJ1\"lIJIEl\\IVIlIl EJ\" l.l1\\9l'S1 {9)0 1~l~l.JF111l.l~B1tldLtJtl ({9)/{9)) 'lJeNl.l1~'S1 c;ib/{9) LL~\\IU':i:imft1~~1fl'S \"({9)/{9)) ~'\\.]1:::fl El'lJf111'ill'l'VI:::Lum.Jvtlm~'l1'1fl11'VI1\\I~ L~f1'VI'SBUm'f'il1fl~1\\IU'S:: L'VI PI \\) LLa:::1~um11iu~m1Ju1U11\"lfEJ1ru1~mtVJCJrrii~\\lm-d~tl1::::nBum-s\"ilVJYl:: Luvu\" 'II 'II l.l11il'S1 {9)(9) 'lJ'VIUtlJfliMLL~.:~'ll-s:::mai'~!J1m~QntJm~nVI~-e:mm\"llL~uL~l.JLI'lCJ y;-s::11'lJUfllf1!1iif1~fi'\\lfl\\11.Uu\\119u~EJ1tJLow1::::1'lJnT~tl~im~V1Lnum,;B1m~F11-:J B~VI~B~Yi.:J-tlT:it ~1'VI-ru 11tJ~'Uvt~Bm1~1tJ L~'Urim.r)u~Vl~.:J'lJEl\\IL~att~L~~1fll'l'il1m~att~'\\J'S::: mP!1iJ';i1'lJO'OJ';J1'WLummU'I.JI~'tJ'ltJ ' 1l.l1Vl11 {9)1!J 'U';i':ii'J1u.I':i:::fl11\"1Y..1leJBnl'l1l.l1.11Vl':i1 rn awa UVlI -!!U1:;m~\"'1~~1n1 ;\\ILLm\"IJL~lJL~l.JLV1tJ'V'11~11\"lfUqjfl/MLLm\"lJL~l.JL~lJU1~1.11'1~~~1m (ouu~ !ic:i) 'n.\\\"1. k><fb\\o vh.Uu.:~i9'U EJCJ1u1\\tfiatt1'1.J~W':i~-s1'llururu~ffiiu.:~F!u 1~fY\\1 fl.:~1i'IJ.:~i9u~EJ1tltvhffi1i<ffV1VI~BLLcJ'lnuu'Vlururu'\"ii \\t V V IU tl m1ll.l11'1':i1 rn 1awa I.L~.:J'll':f:::mai'~~1m~.:Jum\"IJL~uL~lJL~CJ'V'11~11'liUf1!fY1id \"'il'I.Jn11\"il:;1;lun~m::'Vl11\\l ~aanvnum~11 bTl 1awa 1.1.~>!!Ll':i~m'li'1S~1m~'~ Ll.m'tfL~1.11.~uLV1tJ'I'l':i~'S1~ufYfY1irl'







l:'tttA.:::W[jUn.tl!lf1LiL!;J~!.LU£~:::lm~ruU1U)i!LiM:L~ f1.tf11;:1XL1 t}t.',\\(1- ~WUQBJ:.tA.U~1~t.'LtA.J:.LUn.r..JJ.~W~t.~LJ.Af:W~LB !:. \" \"' f1.1J B!-tJW ~J:.LU f11.Jttt-B ~ Wt1:2~~ hB~It\\f.ULBtJ.L lJ IJUf1.B!.IA.U1::'!1Bt.'LIA.rt!:.tUdmr.,wLt~Lrtlt\\UUrt:L~ II'=\" ,_, rlf ULMf,J:.IJM:l:.U h~~1,tn:.J~B~Jrl, W11::'!~~ B~Jr1,WLBfJ.Llf~~1,t:nJ.r1.1JB~W~!:.LUM.1J.l-lt-B~ lA. ru U1U !::'! lt1. fl. U1:- B !::'! l!!l WB IJ 1:- B/WI1f:- f'lo WM. It\\ L UWfl. Q B lA. .fb 1'0 1'5 Of=:>\"~F' J1 W UA.f,J:.!Jrt:W ~B t!t;-,tt.Jri,B~Lirt.L!rU»11\\J:.LIJUB1LWJ:.f,fl.~ 1:211 wL{jgk tJ.tf1B~1 :::1::'!11 !:.LU~~ ¥oruU1U~It\\rt:LW~t~¥JU t}Bl:.IA.U ~1~ ~UQB.tiA.U~1~!:-LIA.f,LUf1.tn.:::W~l~!:.LUM.Q1L~ 1:2lftf:!:.f1.f1.t~~fu~~M:L~ JHB~Li LJ.AW~ ~1:-B~~ Wtrt.~Bt!l:-,tLJrl, t.'L IA.J:.LU~~~ WlLJ.Af:l:.U ~I; J:. UL UFI.k !::'! trt:::J:. f1. f1.1~~ fu~ llf.Lrt:LIJJ:. UL[j F!.k 1:2 trt~!:. f1.rt:L WWtM.~ Bt!!:-,tt.Jrl, B~Jrl, @~Jrl,rtLiU~Jri,J:.LIJUB1 f1.LNilL!:. fJ.Llff1.1JL!Jn.1 fl.f1.11 WLBfJ.Llf FI'A.rtLWW,fI.1.BF!:.LIJUB1LIA.oW~!:,... LU:::I::'!~!:.ULBFI~.Llffl.Utfil fl.L!rUIt\":b:'!Li!:.LtJUmn.U(lW) U1F!:'.LUf1.f1.~1LW0!:.LUJ1ri,11iBl,Mp1 ~IJ1Jr1,1t.'M1B!Jt;-f1.1t\\ U~tmLrt:lt\\LWt!:.fl. IJJn!Jl 1.5 L!:.~LM:, !:.LIJUBHH.Jrl,f.LU~L!'.fl.fii!.LU IJJniJ1 1.5 LtWLrt ~111..1'5 fpnl p:. \"\" F M.IA.11 t!-f1.t B!-tJrt:Ll~ 2-WJ?t211 !i!CUI!il ·~erM (~;JJ ~n.~o) WLUFI.kt2trt:::r..f1.~~m~1tl.UJ11 ~~ fu~tl.U.f:f.M~ Wlf\\:~1 rt:~1tl.1Jt11!:- ~ !:.U L{j Fl.k 1:2lrt::::J:.f1.1:-yt11 IJJn!Jl 1.5 L!:.WLrt:f1.1M:Ltl!!!U~1U~~L 1.5 L!:.WLrt: In\",!n;,~,n..n1LlpF>I.Un.1nL~I3Utl.L\"!\":.f1.1\\.1J. LU:::r..In•FIA' .f1.,.B. W1UL~WU,.W.I31I\"1AF.'f1.B,W..1 Wt;-B tl.t-plt1.~f1.~!-tJ111:-~ f1.~1 ~L!!>!:.LU B~M.fl.k~ U fl.kLiL~fl.,!,eJ t-~2- 1 0® L!:.WLM::::I:211 ~ L!:.WLrt: iW L!:.~LM: C\\ LJ:.~Lrt: ::P L!:.WLM: ;Jl L!:.WLrt:rt:L~ umrt: ~1L!Jt!ttf}Llfl:- f!Lfl.J:.LUB~Jrl,r.l ~1 !:.LU!:-1:2 f1.11 f1.fil ~fl.1tl. 1::'!1'3 ~~ ~.Q.l fu~IA.fl.!-tJ11M.~1 f1.t fl.)£1 fl. I;:1LFI.U fl.1ftL 13 ~ lJtl.L!'.f1.1\\.!LU:::J:. f1. f11- ..UL!;WJ.m1-!-tJ11t:-~n.~t.'~2oWW~Wfu~tl.LJ:.:::!'.M. !81 Lt.WLrt: \" ···· ·kl·M. (.. fIA' .flI'.lfll.O) WLUFI.!n:.,I:2lrt::::J:.lnurt:W\"Cllo1rt:M-:::..1tl.,hUi 11 U ~fufun.tl.Ltf:!.M., LtI .UfH.pm~!f:'u'eflt>u/1nit .tlI.'llL!:.f:l:.M. ® L!:.WLrt: \"-l'b 1'11 •..• 'ld'M n:~m~1tl.UJ11.tLUf1.')}lf':1 ~It\\1 (\" ~n.~n) tuLiiFI.~I!!t.rt:::tf1.rt:~m~1tl.U}11~~fu.(Ltl.Lt:::.tM.&-LJ:. wd.iR~I::'!t.n:::J:.f1. .!81 .











ar.s...:i. ·ara:i: -\" iP -!C.... II\"' 'c: ~ sQ:I.. ~ \"',~ \"7 ~(CO (S;: ~s irr\" ..(.;..,.!, c:: \"7 r '~ ••IcI:\":' ir\" ;;;:: ir\" ~II\"' c:: ••(G irr\" ~ c:: -rr ri II\"' a: !S:-;:J 11sir:\" ar.s..:.i. ·a.r...i. a::~ ;:I! ·\"11;::1! cirf'\" ri lli?!l \"7 dlf'l' ~ (Q) iP :.\\::;;:: ;;;~ !C.......... ~r .,...... d;J if'\" 11g1r\" !~~ ri 5 irP if'\" ;:I! ••;J ri if'\" if'\" @ dd :i= -c~~ aad;;J if'\" \"7 ;;;:) r :i= (Q) r 'riP ir\" rsr :i ~ ~ \\'CO II\"' s: -~:.;;:;;::;;. ••;I:I:\"::' r ri icrrf:'\": -~\"r7 1J -II\"' c1/\"> cr;;;;;; d~ (G ~ ••ri 1/\"> -;:J





'. > m. bfli1tmiU.t1i5'ilnrTum\"'V'n1i1:bJt'WyU'V\\1f';1'\\lU~~'t.~l L'ih.1m~eJ~lui1~~uu~BeJ~h m.l!l ~1-n.h::H'VlP!I.LtlUqJV!1dB~1~h ({h~) bL~:::mi,)1LU't.lflT~~~mh:~L'Vf111tG'f1Jn'Ua'~Fl11L'Vlt!Vl~eJ'W B~~~h · -· tJ1'W1tl~tL'Vlf3!L~'i1l.l n\\.ui1VltJ~ l.btJ'd'V11-:l Ll.tlt~i:JtyVl1 L~ell.~utl·;a:5'Vlfi.fl1'V'Ifl1~~~Ln'Ufl1,;1Jf'l ~11.~3-1· t \" \"• ... ·--- .. . . .. .. . . . .. . \\J 1umru~~fl~ 11L~t!C.J~f11~~fl'l!t1\"lltl-1B~A f111L~BF11111~'dU~B'Vl'NLI\"T':i'Et~.i..i~LLf'l~fl11,.,r;AJ'W1 (OECD) 1.1.'Wtth;h flT;irl1VlU~1~&7'LhtflB'Ufl11~1~tl':itL'VlP!Vl~€1~l.gfi'Vl':iBU niLL'1\"1~!1l~El~11Ltlu&7tl1tfltl'Ufi11~V!'Vltl.UCJtJ.fl1;;_1Jf'lrl1b~U Ll.f'l~iiVlti'1~t\" h~~.n1'i!hJ~~11.~u1cH'LLnmhi:J~,u'<il{9lLnumi4~.u u u.'W1'V11~~~tl'IIi::a'Vl5.n1'\\\"'u.~::a1m':ifl~11.u'!l'Um1l~ '!l 111 fl~i>'l ~ ~~ fiT~ umi41J~rl1L~11?h'W1VltYL~BeJfl'Vf~tlbLm\"llL~l.JL~ l.JfdJlflVDJ1tJfl1i,4U~~~L~11!111UA11.1.'Wttl1 , tJ i t L'VI -.ilr!Lfl q; ~~fl~TJ\"ll€1~ OECD 1~CJ~'Vfaflfl1iL\"li'Wb~CJ1tl'WO'U'Vfaflfl11\"llB~~~~'V'I':it11\"tf,j'qJty1id a1111-r'U n11'<il~ v\\'1 1. tl n Gl{ 11vran~~ uJutJ ~:: 1.'V1 P~lii1'W'J 'Wl.l1 nt~f) f) n ntJV!l.l1 t~ 1.~at cH',)11.-nu n11 'Vl1\\l€i L~fl'VI ':itlUfli;'fL~I.\"li'WL~ EJ1 nun'-u ~~~'1\"11~11\"llUtyqJ1id c£. n11'r\"u' n_.c:a:Jf fl';l'UJflC;kJt'V~l'IJ liJ 1;;~'1J'rt~fi'J111~r!L~'IJ\"ll€J~~L~El1-1fB~bl.a1 ~ l;;U1C.J~f111-r'U'i4~R1111~r!L~'WdJ1U':itflB'Ufl111LFli1::,C.J~fl1t'Vl'ULI.a1 &.. fl1111i1lw'IJtfvi~·Bfl11111natfia.:Jnuna'V!u1a~'IJ ~~~n.QVIlJ1tJdiifl112.li;l':~.rw'!..lifvr~€J1naLfis~n'Un~'Vlma~uvr~Bhl €1~~~h ilfl11lJa'u'W''Wfinuw':i::':i1\"ll~ur~uru1i11~1tJ,u':im111'VI1~€i~n'VI':ieJUni 'V'I.f'll. l!ltrcs::cs:: LLa::~LLm\"llL~uL~'-' 1'W~'\"J'W . n~ L~CJ1 'ULtlfiG'f1~'Vl~f1.~...1'U'Vf~tl'V!U.:Jftel~'Ubr! L~ EJ1nufl1':ilij;JLn'Um,;enm~i:I1U11tl~1Lih.1n1':i~1 1:1f1'Hj'LJ'J'Wn1':i uu'1'11\\l~ L~f1'VI~€1Ufli 1~,)1I. fl1 ~i;'fflr!fllii'€1~O'IJO'U'V!amnrusn!1l11J'V'I':it~1\"11Utyty1i~\\lf1Gi1'd ' b. Nafl':fg;:'i'I'U'VdI€11li!L\"f1' ;J,'!fJ'IJ';\\l1flfi.Q'VIll1EI ttti'Clb.® fl!)'VIlJ1EI'3Uliol1ful~b~1'V4lflV4I1'VLff~Qfl1'1\"1 'V.!d':litlfl€1 VlLfl;JV!tJv1'dV.1Vcl~~€Jfl1~:::€J:::'tbii.Lfl~bl\"l~'SUl 1~ &7tli:::fl tl'U fl11ifl~'Ulfl1 ':i'Vl1\\l€i b~ fl'VI~eJUnalil1 fl ~1\\IU':i:::L'Vli\"Tu.~djfl1 ~1i'lll fl1itT't.l~tJ·11\"ifB1 ru1..ijm· 'II 1;JCJm,i~-litl'ti&7tlitfl€l'Ufl1':i~fl'VItbijau.n1i41JafhL~l.liivru1~~~'Vl:::LUEl'WU.a::'ll1~\\l.fl1i411a~1L~UL~LLnm2.la11'1\"11fi1 \\J \\1 \\1 '\\1 n.b u1J1!1l~m1'11B\"~nu u.m\"ll flufll':iel~ 'VI~mgv1m1~u.rlm~-r'Uc.~ii1m~'VIu!1l1lJ b.® e1~1~h fl11Ji;'l11'1\"11m1~Ltl~1~t!tl-' s-::nflum~a1~11fl~fl'VltLt\"ie~u ~'WLLuu t.La;J\\111tlfl11 LLa:::-8Ts:::.n1,;2.1arhL~u 'II m-s-1.'W' u~\"ut.rhJaUfl11 ~ 'VI1\\l€iL~fl'VI1Bilni ~-:~hlv\\'1t~~'UVjtJfl1itl[jlliivr't!1Vi''Vl1-:J.n1~8-:J~tl1:::nB'U 1 1 1b.m f1{lVI111tl.:'/W~tflI 8 VJlll\"f'lflu• 'I:i:! CJ\"lff''WU'f•1Iui:!L'Vll\"l flIV!\"lfl11 Vl<~SeJoul'S:!\"ll1\"li'U€ltIl1\\l ~ (®) ?f~Li>'l'iUR1111L~'Un1':ilJ1'Wfl11'<il~Ln'U.fl1,;1.Lfltfl1~1J.\"1l-loa'W1:::Vl'~1~&7tlitflel'Ufl11~B~1'U':i1\"ll€11tln-.ilmn'1.1 v 'II ue:~m1'lltJ1ru1..ijm · (I!!) Yi11~m1-.il~J1umi4ilFl11lJatJr~flaB~n'Ut1un~m111'Vl1\\lLf21~ii~L..~..a:::ei1'W1tJ11tJ~1~u.rlmi'Wrut.ntl1::t.'Vli\"T I (m) !;'111J1':if:l ... ·

Cm) t'11111~tn11'1i'a~~m~i'u\"il1 n~th~naum':i'Wam1'lla1ru1iml.n1iL~au1~lEJ'li'W1'Wm~'<S'(;IL~u.n1.; u~L~~m11Vfu~m~u.nr-JL~CJ.fl1~a1 'II (!i) a1'U1tJr111~~~mn1VfLLnq\".in\"ilu.~~tl-:i~'111'Yl'U L~~m1~fl~a~,}11um\".itl5u~~1'U'Ilmvr\\J1v\\11'U'tla\\li'f U.fl~l.8f1'11'U U.~~fl(;}l?.l.,'U'V'l'U1'Ufl1~\"i.l.(;,l.'Vf1l8flt'11';i'..V,I~\"f\"1~1'U'4VI\".i8V\"I''U\"\\1'~.848'U1l-il'JV,1JLml1.f..l'U.fl1<,:;1.EJ1ni . 1 l/QJ 4. cv G'li.&~ 'VI'U1tl\\11tll:.!':i'Ut:.llil'118'U fl'Uli:'f':i';iW1ni fl';i~'VI\".i1\\lfl1\".ifl~\\l ml.\\v ~ Lbtl1'V11-:\"'ILL~~1~tJ~L1\"1L~~CJ~fl1'~1tlfl1';iU~lliil'l11lvt~mJ\\I~'Ufl1'SLVlb~'U1Ul?l1llfl~VI111CJ8ci1\\11~ fl11LLm'tlL~~L~llU\".i~111~f~~~fl'5~1ll~1-:JW\".i~\".i1'11Uf:1)t)J11LLm\"IIL~llL~~U\".i~~1&rf,;.~)1ni (ouu~ ..) W.Pi.•... ouuif\"il ~tstl'u~~'U ~\\1 LL~1'Ut1!il\"il1fl1tl U\".i~ mPI1tl\".i1'tl n\"il \"il1t'l L'U fl~1 LUti ~'U1'tJ L1'ULL~'\\JVltJruru~Yiil NflLLm\"II ~~ Ltl~m.mua~n11L~ CJVI~8fl1'~th~\\l.fl1,;1lfl~1L~~~~n1VI'U(;lvtU1~'V11\\I.fl1,;\"1lEJ\\lr-JU\".i~fl8'Ufn\".i\"il ~totltJ..:J~'I.J~1vtf'U 11t~i'u'VI~Bm~~~m~u~\\JLL~1'W~vrrl\\1\"1lEJ\\'III L~B'W~L~!ilt1!il\"il1m~Bu~,.h~mPI1tl11'1\"1' nli1\"il1'WLun~1L~u~u1tl L~atVI ' vJU\".i~fle:J'U fl11U\".i:::!:J:::L1~1 Ll'l~tl2.JW~B11 LoW!:l\\lWB Lfl\"' LLf!:::ilm1'111 L'VIfll'U ~1111-ifLw'eeJ'1u1 flr111Ui:'l:::lil1 nvr~m~lil\"ll'.W..I'le.J'U LL~~rht-if..J1tJL'Ufl11~1 LU'U rn 1 Ufl11tlfu'!J~-:~\".i:::'U'UbVlrlb'Ulfl~t'11':ii:'I'UL'V1Pi\"1le:J\\lfl\".il.lt'111W'lfl\".i~Ue:J~U.~1LVt\".i€1\\lf'U1'U~1tl~L~mnu 'VI~LtltJ'U · ..ffll11i;;!ii\"m'u~nrh'L;i~~l\\ll~1fLli1l\"'.WinU11'~:\\iI~.-fwlm1:,:;:1\"'lu~1r'll1..L:l;filll11f'l1V\"1.1i'<\\iIl(B;lLv~lf1l''r!VCl'J;\\il1\"B'Uiln~'VLI~~mmahfltu'111\".Ci'VJrIt191f1i~l~1.'JU~1:1:1:l~,nfnft\\lV'fVLILUn\\vIaJa'5o'JW-tsl~ilniaiu1nLT~nELnan~u .L:il'm1v!r.mcU'1i~iLLEi'Un~1-'!Vlta'll..i:l!b~L'Uf!:'V::'I''iW:::1flu:::mL'J-f;l1r1il'ilUvn1'~h1?Le!.-Jsn'1i.:.':IJTf'l1:1ll'Jvbr-iifK'lLfi\"\\~l11'~ULvLnr'~Ia.vJr~u::\\:l\"a!aj~1'\"1UfL'lUiLlLfL!~:C:J:v1rnt'hUCfI.l.1:;t1;'eLnIf~ll~'t~:J1oU't\"l' \\lrl'Ufl1'Stl~u~ IJ11l.l LLfl:::fl1':iU-:!R'\\Jfl1':i1~LU'U1'!J~1l.Jfl~VIll'l!:Je:J~1-:!11 fl':i1Ji;'111W1fl1~i:'l-r1-:!fl1':ifU.~..Lbfl:::r11111L-lf11:Ul.J1El~1\\I~€JL~B\\1~1'Ufl11LNc.iLL'V'I~vtt9flf11\".i'11€l-:!~1\\1'1\"11~\".f1'tl~Uru.r,u~ 1vJut\"h!~ifal.f:l~'vUlf1l,1~11L\\Ll~~1vJ'Bil1~1~'ULL.~~C'JU11ottU~€~l\"1\\JlB-:L!iJfl'W':Mil'Wli;'L1'L:ai:':SW:1Lf~l\"8l'1L1L\\fI\"lWf1l:-::!:o1U11''J1\"1llUfrlu~friu\"~.idlillt't1:'.:i~'~S1W-1fbl'\"u.i\\If~.UlL1L\"~.1iUn'-:;ir~'\"u!aJ~l1lW'1Vf1l1'~iB\"~i1l1:l:n'MU\\ 'Ill \\J \".i1ll'V~I ,\"ilQliJlblil':i4!1:Jl.JL\"SilJ1'VI'UlJ1\"''Vdl111L,1 W..:::!) '~11Wil~LLfie1yifl\"~i!Lbfl::: IuI 'I:i:::'111\"!J'U'V~11'1b..ufbl 'U'VJ I - ..\"1 v v I fl'118\\I'VI1\\I BElfi'U1CJ LLfl:::VJe.JUu qJV11LLfl:::\"lJeJft..:lt'1CIU.fi ~th:::na'Ufl1'SLLa:::~il~1'WL~EJ1-if'B~~'U 1 ~Ma\\I'!J~~vtu1~'VI1'l.fl1m1l.l~1\\IW1:::11'11Utyty~.Q' G'li:CS: M'U'VJ'U'VI~BFht-b'..J1CJ~1\"11\\il':h!Km1it'Un1Wfi'U~l'l1l.JLLa:::u..:J~'Ufl1'~1iLiJ'W1'!JI'l1llfl~'VIl.J1CJ1'W'i~fl~ Q1 VLL';jfl Ltl'U\"ii1'U1'U uTvl ei'l'l11ti'1cr-:~~!Ka-:~t-&' - eJI'l\".i1 hhi1L~'UM€l~L~l.l\\I'UU1:::l.l1twLLfl:::eJiil11fhiK-:~ L~8-:!\"il1fl..:J'UU\".i~l.J1tuLL~~eJ'IJ111fhcr-:~L~1VIUTvit'Uu\"il:UtJ'U ' I c:::. ~flfl\".i:v!'ll •••

~. Nan~::'VIu'bi;)f.l'a'J3\"J\"VIa1'ii!,L.,n.f!'.f:.ltJiil1nn~,.,:IJ1EJ ~.@) f.J\"'m~'Vlu~ml\"!':i't!f~n~ ((9)) ~.:J L~~~f111~LD\"u\"n~':ilJ1tJmi,Y~ Lnu.n'l~Ll:l:::m':iL!.~~oUtJ1:::vr11'ltJtl·nmaum1~aCJ1'W11'1ia1ru1~n':i .., v v L1.a~uan11~a1ru1~n1 (~) vi11~m1,Y~Lnu.n.,;;~l\"l11~~a~l\"laa.:~nunlilm~uvmL121MnlilLL~~rl1wt.l11EM1l~LLnm1~~tnti1~LV1121 'v .. . ··\"\"··· .. b~CII\"l1~';hm~~';i':iW1fli\"'l:i~~Ln'llfl1m#fLW11:zi'WtJi:il.J1f1J m,ooo ~1'U'U1'Vl (rn) m1!~';11'1\"11 ni?l1:1..111flti1-1l'a1!l:l~1#l~u\"'!1 nt!t11~ nB'llfl11'Utlfl11~81ru1~m u 1 1 otlLfJatl\":i:: Lf.l\"lf~ v 'IJ 1umi,Y~LnumiJ.L~.a::m\":i1-Mu~miu,n~LaCJfl1i!tl'ieJ1tl 'IJ (CS:) ei1'W'JCJfl11~?1:: ~1 n1-M'u,n~iOiil LLrl:iUi:i'111\"11'W L~:1Jfl11~fl~tl.:J~11'Wfl11U~'U1i-31'W'1Jtl\\l'VIU1 CJ\\l1'U \"'... \" 1 \"\"!:!l.c/1\"\"\"\"\"UH~i~L!.l:lt: Ltlfl~'W LLl:l :::G'I ~ \\9l'WVI'W 'Wfl111vil ~oVI1 L8fl?l11V!l:l.f..l. ~\"1''Uvt1a'<IVI .l'U.:J~'eltl'U ~VI Lfl CJ1fOl'JU\"fl\"1'~8'lm. \\ ~.1!:> f.JG1f11::'Vl'U~el~-:tfl~ . .... 6'11'UVI l!l . .L'Vi~NaR113Jlii'lLtlui.un1'it.Y':i::uuaur..,u1~ 1::'UuFJru:m'51:1Jn11 .m'ati1'VIu~LV1'1Ya1ru1 ~ LLa::m-ai.~L{l1'VIU1~'tla~~~ii~a,-nil\"'l . .l G)m. L'VI~Naf111u,j1ttlutun11n.,,.,u;)1~L~1vr't!1~'tleJ~~~iitt~awil\"11t'Lifl11eJam11l\\l'VI1-3tlnfl1fl~ • dJI • V!~:El~1LU'Ufl\"'lfl1'5'V11-:Jtlnfl'IeH I '1\"J'1'1\"1L.'i.i,l1 ...

•' ~,~ L~1'll eJ~U~e:J.:)'·h~tJ~fl ~tl~1nfl1 'W~1 a~1'WtlL U'W~mJfl~1~lil1nrn~~11'iilaBuLLr~~1 Lfl~1 ~~ ~ ~ ~ l ..J Sl ,., BCJ1~f'lm'WI.Lfl1 ('W1~a111nn ~lJa1Gf~) ~€F!BG'U~ i'n~1fl1~1'W~1Lb'VItb ..~mn~1~1'WWV1J'W1.21um;; u~uih1\"lfm1uVI'U Bo'U\"\\\"9ln-a~a11~1m r VG.I ~ 'VItt1a·:nu~~rs·u~\\9l\"l1Bu na.:~n~'V1~1a mlla';iTW1m Llil1'VI'U1VI~'J'U~\\9l\"dBU . .. ...~ II 1.1 ~ $VCU Q OJ t ~Q. .:ra. t!1'1511L~\"tt'J'S!Jl'U l3' ifi'UlJI'l';ifla fl''il 'W1.:!511~\"U111W t)fl'l!l-5111J';if:U(;l bVI'J. o ~\\!J!rli!> ~~~~ .€:iL~a [email protected] [email protected]

''- 11El-:11'1Jff~VN~m11''1J'W~R113.1~~L~'IJ~e1~1~~'a::':i1\"U't!~~~u.n1'1Jt~:Ub~ml':i:::w1~i''!!t~1m Cu'l1'U~ ..) w.!\"l..••. (nT~~I'llnum;;.~r;J~1L~3.1~1n~tl~:::nBun1':i~'mi~:u8Lan'VI~el'iln~ (e-Business) 1ulii1-:Jti~~L'VII'!) fi1:U~fl)lJJ;'l)~fl\"i 1~t~'IJ'111'1J'I-1tbCI~1'1Jfi1Pl~~l.l.G'l::IL8f1'tf'IJ \"i1mf~t11::'111'11'1J ~111LLG1V!~fll11lJftVILW'IJ LLfl:i-lfe:JLff'UElU'IJ:;~d1-:!'Yi1~i1'lltlqjqj~LLm'IlL~:ULPJ11tJi::;:U'Jf'lf'M~1fl'S -h~''JElfl1~llflL1''Wf'M~1fl'S (OUU~ •.) 'Yi. Ft. .••. (m-s~liltfhJm;;.:u~~~L~:U'il1nvi'tJ-s::neJUfl15o'm1i1laLan'VI~€J-Qmf (e-Business) tu~1~t11~L'Vlflf) ~1'1J'Vl1-315 •\" \" 'mi~V!fQl.l1~u5t'lio:!U'rJ1JntJI .fl1oF.It LElfl'1i'U'VlLncdrJ.'Jtle:J-II:!L11fdl'J'.I..J. 'YJI 1!1® ct U .,j 1!11!1 :Un'S11i:U I!J!tl:>m <V .J I!?CS:: • ,.; .J 'J'IJ'Vl LLf'lt:'J'U'Vl tl..:i'J'U'YI I!J~ lJI1)1FilJ I!J.t'bm ru 81A11fl~:U~'Si'Yi1fl'S LL~~r:J1' '1J'Vl1~L1~UL''t!II'#I\"llel·!lni1lffi'fYi1m (www.rd.go.th) LLf'l::: .. .,.. ~:;.',Vf.11...,:.11.'U,'VJl ®cs::' ctoJJ 1!1~ :Ufl'S1f'llJ I!J.t'bm i11J'StEJ::iL1tl1 .., nu b'lll'l www.lawamendment.go.th ti-.31'U'VI G>b 'J'IJ 1b_'tJ'ltl ViIllLful'!.H~.uIVlllJ:UFQ lf'lflJ::i!O!Jl.J'IJI'I'QWJ\"'tn'IoJJ 'YJI CS: L:U'I!I-1 CJ'IJ l!?ltbo L.'S,jEl-.1 Lb'IJ'J'V11..:ifi1''5-',Vl'oYI1Lbf'l:::Lff'IJE1J'S1-.1fl~VI:U1CJ \\0111JU'Vltlqjqj~lJ11'1i1 rnlirl 'IJel.:Jf~o'S'S:U1;1fYLL1ti..:i'51'1:le:J1t\\J1~fli1'Yitl 'VfYli:f~ni1'1:l ID~o ,!'IJ tJV!if 1~rtWn1'Vf'IJVIfl1'iLUV!ftJvt.:Jrl'\"J111fti'IL~'ULL~1 ftitiN~fl1'Sf'IJ'f1~fl1111L~'IJi ~'!if ' -KuGil. :StinT~1un1':ii''Uvt-I!R1111Riilb (®) m'i~U~.:l R1111 Filil 1.~u 1~ EJ t:J1u16n1-s~l'ln1~tli~\"!i'11~1:U ti'um Fl Ltl n 'l:l'IJ~ L~CJ'J-ife:J'l .tcl\\t11\"''U'Y..1IIDID 11fl'S1fi:U lel!tl:lm ru tllfl1ifl':i:U~'S':i'Yi1m V!CJ:U'IJ1CJbfliCJ\\If'lnV! tl'S::ff.:\"J'f'l~nlfY\\l'U• '.JVl. uf'.!Sn'l~1 . 1 ... ... .., . {U..J./e:J\"J''U'dVll!:lG> .·lI.D',n.'tI'bJVm~~~'rYu\"i'i:€fJ..1..nF1l1''1S'n11:(U'~.W.'.f;li.1.'.Ljf''YI''IS11n~''SV.f..L'UI''IbCi CJihIU.t11-t:lJUGf''Il1:i'lJi.bNc';I'JI1'V'Jfl'il.'U:!fBlflJlJ1LL1~'f-).\"J:1') L~1J'IJtl':i~!l1'W '.J..'IJV.,lj \\!Jet LLt!~1.'..W'VdJ !De;; :Um-1f'l1J un1'111fl1'Sf11i!k~EJ1'1f1qj fle:J'Ii'1i1f11'5Uf.J'Uil1;; Li~J'IJ~eNU':i::lti1'W J: c;IJJ' II f bm Fl'W 'l:l'I:UNL\"ll1':i1:U II (1!1) m-s~u~\\lfl11:Ufti'IL~'IJ LI'!EJt:-i1tAVl1-!lt1u1'1!~ 1(1!1.®) LG'JU 'iii'I<'U!Nm:Uff'S'S'V'I1fl':i (WVVVV.rd.go.th) ':i~'Vf'JI1\\11'\"1.'J'.V.l,j G>cs::' n«-:!1\"''U'V...l/ ID<X l.ln11FI1J ID<t'bm 'S'Jll':i::EJ~mn cv l.c.:l:~IL:V\"lJJJ1'1!1l\"iol1'U'J'IJ G>b~ ':i1EJ :.cU:~:Ii:V1:I ULb~l'l\\lf'l'J1:UFlV1!4L1-1'c1o!.J';oJ1'U'J'U IX 'S1fl ~:Lt'.tVcf!'UI'Sl1'JEJ ®b 1'U .lii1'UTW CS:: i1tl Ll.i:J:it:Th.JL~'IJ~1tllii1'U1'W tf. 'S'ltl \" (1!1.\\!J) n\"u~b'H'I'I www.Lawame.ndment.go.th 1~'Vf11-•.11'..1..JV.lJ G>ct \"t'l\\'1\"1'U'.'VJl ID~ :Ufl'S1FI:U iel.t'bm ~1:U':i:Jtl::il1fn G>b 1'U il~L-lf1'1111~1'1J'J'U ®~~ ':i1EJ u~iiM~1:UU~VI'Ifi11:U~I'IL~'IJ II U~L\"-if1\"lf1J~'Iit~lii1'U1'U iJ,j~1:UUff~fi1111Fli'IL~'U~1'U1'1.J ~ !ff',:itl mcr:.ml i1CJ '.,) 'S1El tli:::flfJUM1El ~L~'IJ~'lCJ~1'U1'U cs:· i1tl I.I.G'l:::m~L'i1'1J~'Jfllii1'U1'U .t' ':i1tl V II kl. ~1'1J'l'UA~..:iLLfl~'j:iCJ::iml1L'IJn1 ':ifUvt'lrn1:URI'IL~'UL'IJLL~a:::rt~.:J :SJ I iI Flf\\1~ m 'S~'Vf11'11'1.J'iii ®ct ~'l1uiii ID~ l.lni1fl11 l!?!tl:>m 'j'J1J'S:iCJ:::L'la1 G>b 1u m. ~'IJ~'III~Bmi:u1.V11-1:U1Si.un1'ai'u.W~R'J1:UflflL~'IJ '

. .~ \"· \\1-a~bA'lJ~ilm1u.afl~fil'J1~RtilL~'U ~~1~'1E!Iilfl1~LUffluYl.:iffi1lJFilil~~tror:J~'lJ iirt!L~Fl'YWR~il!.ih.!L~~i'LL\"il~L'l-ffi~tllrfl ~~ , '\\1 'I , .uI':i~Liai!U'JJi\"l\"~Jn1'~lLtfV1~rl'\".l1l.l \"fl'i'l L'Vc:rl'lJ i:,1)UF111l.I~~L ihisa€i~~L•h11li . . .. \",, 0 filii . . . . . ,•.. ,., ..•• ' •••••.. ' ' ..... ~ ~1'U'Yl1-:J~5n1':i~l'lfl1':it!':i:i\"llll fll1\"11LL\\l.:i'!J€rm'ruf1'nmfl':i ' \\J':i:::',llu ~1.:Jr~~:::~'l'lf,Ycy cy1iouuift~u-:~ R'u aL~ fl'Jil 'Hlij fl G'f Ll 'rl a 1>1 Yi €J {u1'lJ 11~W1~11\"11UqjqJ~fli)L~LLClm~mr:J 1nU~L~f1'Vl1€Jil naLL'rlfli>!Wtl{2J 'U mrth~L'Yl Plt~11111n1~u f\\1 tY'~m u ·Ei ~ n'Vliuil m1LLwar~wa{:.~1w.h::lL'YlPI u1:~L'JilPI'Vl~u~r.::nJ':i:::L'Jill'! tl1~u1af~!]1 fl':iU.:i~ulijvw) u fi'mh-:t\\J~:iL'Yli'f mh-!lhn~ 1'Ufl11 m,;lla~1L~:u1;ieJElLL~':l ~~L'i1urn':i ~uMmi'1~r;n:.~~'VlU1Cl\"iJ:::bJ~ mru ~~ IIJJ} '&I f<Q.C: Q.~ n1'Vlt~l'l1un.tJ'VImCl1i-ti~>~Liil'W 'Yl 'UGII u'U n 'U'l::'Vl11-:Je:J l.t'! fl'Yl':ieJ'W na LLWal>l'rleJ{:JJLW'l::lL'Yli'fnu~ r:JU)::L'Vlfll 'tv!t~n111m':i'rl1fl~\"il::'til~1>1Yi1riljeJLba:: \" th:::\"llraliwutfL.W eJm1:w-a'I>!L\"il'Wll'l:: ?Ifr:JL-iht'<iiLLn~~~tJ~U~VIU1~ 1>11l.l flW1111CJ~EJ11.1 'lle:J'UL\"l..t11fhi1 \"'U~fl1':i'V11-!l Rn':i::'4 LdiJ' 'lJ ':i1CJ fl11 f ~:.W.€.J'JiclJ .., 0 .cl ~L~n'Vl1ailna\" t111!?l':i'Wi1mlii::'OJI'l'V11'0J:il..l 1111 LLB:if11'iLW lJ ifafl11:WLWcn:u\"l..EJ-!lf'11~{1fl~11'htlu ri 1VI 1.1 VI ':i1 CJ fl11'tl EJ-:JtJ ~ n 1':i'Vl1{1 Q J.q \" .J J) v cJ Q ~ ..::.. ~~~( 4 0 Sf ''U';if11':i'Jill..llJ'lJ'MJLnt.11'!J€J{I'l.!tlfl'Jilftfl '' tl La fl'Vl'iB'lJ \"11-!l'oilt'l.! 1\"1.1 ElLf'l'lJe.J (minimum human intervention)\" ... ~1CI \"fl11f11pVI'lJV!lii'l'lJ.fl1~l.- .lli'lfIl1brQll'l'!JEJ-!l Ill , JJ Q..f ~ tJ~a<f~{]1mtu~1u~Lficn-rra{lnu .... fl1~fl1'1-1'l.!Vl bVI\"lfl'lb'OJ'lJ L'l.!El.:!lil1fl LLvtal'lvlaiu LLr~a~vJe:JillU'VIUTvfth Lft'lJ 8~'UA'1 f114~ ~ 1 ~• v u-~~ fl1'S Bfl1LVUJll n'l'ru tyty m ti 'l-.d1l 'SEJU&'l H'l1~ LLa::::.QW~'lCJ '1bJVIlL!lW1~ fhmru.n'li;}~~...')-tl'VJL~'ULLiiJ mh-!lhn ~ b~ El-!l\"il1ne ~ rt'Vl':iElil na \"I d I QJ fl1o';i'S:JJL'lJ~l..JL'Vl1'U'lJ UW'lVIW a{:w~ -s\\1 LLUUn1'aU'S::m€J'U 1i~rnma1CJ~m~\"ru:: n'lllft';j':i'rl1mlil::: u..rl'lvi1r\"i a1VJvm;!1€l~ r:~Lfimnv:o11..1 ~ [}1.;\"1J8{!B L~ nmaii nauwaVJ'rJeJ{:w LLI'la.,~~~®ttl

t l ~~L~'l..::.I'Ydl.1.J.fl1'HLalil-llf1111Jf'l,l.ilL'V.:t: 'W a~tlm111 F1~L~'W\"ll€1-:J~Li11~111 \"0 cl I 'U Fl1\"llLL';]-:J'IJ&:Ifl~TIW'lm t-11'WVl1-l!i5m~~lilfl1~'lJ~:~~u \\J'S'~\"l,l1J i:'ltn'l..l~<t~a'-1~-ruu~m111L~'W~Iillil unm~L~F1111JV~'M~'Wnu~t.J~~fl8Ufl'i~ ··qD~~··ii·e) .;·~vh;t~u~ ri 1jVi 1~ 1- 'U .. 1'Wn1~~'S1\"0JaeJu£Hl1'U::'llB-3 ~L~flmBiJmi'~1fl~1~'lJ'S\":::LVJP1 'M~a Vl~LUf.J'W.fn;;fd,!afh I.~1J'Vt~ilbJ ~-ruu~rn'S11L~u~'lJi:::naum~r..Jiil \"tJ~ ~t:fl8Ufl1'HlL4~. fl~Vl'S8'l.q.lfl~~ 'U .. LLW~\\T!Wedu .J ... ., d ~ 'Vlt:LUf.J'l.Jfl1~Uc;'lFhL~1JmabJ 'Vl1J'Vt'W1Vlb CJ 'U .fl1~af\"hL~1J ~v~1~U~fl1'SLLrlm~ '11 • 'll ~~m'II eJtJ\";j~ neJ un11\"1il'Vl~Lil f.J u 'U Llil CJ ~tl1~nvu n1 1~~ n~11 lil::: ~v~ 1 ...fl•1'VIiJ\\T\"I''l\"!H' l1'i'Vdl bvtll1:ift1JL'I.\"Il€l VI ft'1l.J1Hltl~ V~f;11l.d1.:J \" w-s::'i1Wf1!qJ1\\ifl.tll mru~ti'S::fle:J'Un1'i~1-:JU';!::L'YIP1U1 .c;l ci l ~ ~1~'1\"l'S'Z':i1'!1Ufl!qJ~dLtlum~.ijlilLf~ 'U • 'I) fl1';J'i\\J lil'Yl Z LUCJ 'l..li11~\\jf'l Fl1 LWU'lle:J-3 i11'1-:!t3;jaFJ~ 1L'Y~'llJ flW\"Iil'Vl:iLUq f.J'!.J .cai <f f ~ I tr 'lJ -s::: n Bu n1 1iJi 1-:J t1 -s::: L'VI f'fhl i~1~1:~:l:.\"'J:aif1i\"1lLl~vq:WJq'tjlWfi1i..4f\\~J-'i:i::WfllefJlUmf.li'USe'VJ-l:1J:nWu lillil'Vl:::LUtl'l..li11~\\j'Glf'l1L'Y'll.J(;113J'i1~ 'U il~~UIJi'LLVJBch~WJ .., ...... .::r Sl 4 f J:;fl W'S:::':i')\"!5Uqjfl:!liltiLLa1 lil:ifleld11J L~tr'dtl'Uil1~L~'W1~u.~mh,:jL!11 fttn'l..IU':it:flti'UflTH1111 (Permanent Establishment: 1PE} 'l..IU'i:iLVlf'f1'VlEJLL'G'!:itll€l.:JLatJ m;;/L~'W1~'VI~ilb.i 1uu..'!Fi'uli'n!J'VIU1eJ F11'PllEJ1CJ':i:~CJ:::nf'l1flT'iU;:j~UH' •fl'il.lftTIW1n'S\"Iil::t.J1~'t.IYI~'iOllL'Y'dlBF111:1.1 ngMl.l1~ ~\"a\" ~~,n~tvl1~neJUfl11 LVIUl:iroJI'lv1tl t>i1.:JU1~L VI f'f ~8-:1 n1'iL1 f'l1l'1..1 n 11 oWI'll'W1\"i~Uum.h.:jUeW m\\!:l - ®~ Cl b~8'U ,j m-s1'!X~'WU.uu bLG'Ifl.:J11~m~LU'W11EJ fl1101'VI'U~Lli~'WLLUUL~~TIEJn1'i.fl1;;} 1(;l'i1J1ft 11CJFJ~4tl 1iatl M~811tl ~ ftF1I 1i11!:1~m..'1,..1'J1'1 mcf 'Ue:J.:JLdI'l eJ'U\"tl !'tlhi ''i~CJ:JL .1~1fl11EJ'ULLUULLftVl.:J'nEJn1'i \"\"'HJU 'S~ CJ::: L1c;'l1U.,f1! '\"'I'HL 'Vl'l.J f11'HJ'U ~~ iJ fi 1VI 'LI r1 b1 ft 1 L~ EJ 1 tl 'U rl 'U .. tJLLUU LLft ~ .:!11 CJ fl11 L 'LI11 t.JL~ 'iJ iJ ..~'lJ'j:!fHJ'U f11\"1vlilVI~LU CJ'W 1'!1LWde1J !'HJLQf111lr111lltl4r111 MCJ'JWLLft::: uan~ .n,;uarh~u1wlillil'IJ'u \"' fl1'i~LLrl~tl1~nBUn11'U1f1Lfit11U \" ..

.· '.~· U'i~LI'~l'UVcI:1JlqflT:iU.?II'l~fl111lli~l'n ~ a'l'tlrrnwf1rnL~'U'!Ieh'lNLih~1:u I \\1 L'lr1'U ~1'UV11~1crm'i-.5'V~m'itl'i::~11 tl'l'::\"'J:u ' <il:il ~#Ill ~· filii' '. fiil?l'l''i't'nm~~11'lffl\"il1'iML~~rriiiJ l'l1':i:U'Hif11'HI1':i:ifl1~Vl1-:J L'V1111~8Ltl eml.Q, d nVI 'Hl Q n\"i'\"V.JI, a1 n'VI a1tJ ~ 'U t't'l EJ el1'U'Hlf1 1111fl~l'l1f1Ltrl ~\"u'.'Ii~fltl'Un1'i11fJL(.'l,_f1 I rJ 1 'Hh 'VI 'U (;) L~ ~ tl ':i :1 fl 8 'U fl'l 'i J J ell .:::1 I Q , c:I:OI L'U 'U l tJ Q./Q. n1':i\"'JEII'l'Ufl1m,j(.1FI1t'l'fllfl 'HIJ'U1?1.:! ty fN\"il1fl'i 1.;j'V'I'i::.:':i1'11'U f.1! rt HLii'U1tl ~1~tla::: L'VIP!vi'111a~m~11a rh L~11 rhvru~1~~·th::.:n EJ'UflT~\"ilV~'Yl::LUCJ'U , \"<1:1: d~ C\\ 0 ~ .c:J ~1'U1rum~'IJ1CJ 1~tJhJ1~~nm.; 1VI n'l:tlfl'i'i't'l1 f1 'l'Ln'U1ll:'!VIti'U1.f11~'Vl 'li'l'i:::11Lii'tJ,r'W111~fl8tlfl\"il1fl.f11;;~ ~'fl (pay only) ~.:JJ'U ~~flt:l'Ufl'TI ~el4'fi1'i::b'UL~fl'U.f11;;fill'lLtJ1;) ~'li1'i:::.fl1;;11fl f'11L~11L1Ln'Uf111 ~ \" Jl A1 ':i \"il ::: Lf{ 'IJ ij ~ VI ff '!I fl ~ 'U EJ1J Ufl'i11f!'i'i'rl1f!1vt:1~..ijfl'Yi 1ti t:ILL'fl ~ u-s-~·1na1IW'UcrtLri ~~fl4tl~,r~'VI14,~ m1ffl!J'V1111CJiiia1t! m':i'Yi1RU€1 (Guideline) m':iHf tifl 1i'~Wri1 1i e:l (Gui~eline) fl1 ':i mllfl'i'i't'l1fl1-;J:::1~ ~(jj'Yi1fliiaLU 'IJ \" L1 d <11#1 I 4 I m~11VImtr~:::mi~ner~nt:J~\"u.n~~v~ 1iii'!Lfl'Ufl1~~'Bfl1LW:tllil1l.J'i1{1 fl!J'VI111CJ ~u~wU'~ffil.ln.rJw.nv~B1tl '1'1':i:::'i1'11UiY t:Y~t~enVI L\"il'U u.t:J :::FJ1 'i n1'itl':i~'111al!w'IJ5u~~~a~Vl1~ ~~~amuf!':iWnm 'Yi1Ltl'Um~Te)1.:mq~vi'1CJ Ll'ltJMm~1 ~1B ~1{1\"1! El.:! tJ1::: L'Yl 1\"1111 Lfl L'iftJ tl'i::LVIfJia~t'lttJ{ tl'i:tL'Ylt\"1iJ1'i!LLa'Uv! tl'i:::LVlfllelelf!Lil'l':iLaEJ m11a~'i't'l1n 'j~:::1vi'\"lil'Yi1fl~ au.f! :l l'l11tl-s-:::\"l!1a:w~'Uo1~~i'uu'-Sm,-1'U tl~:::·tna11w'UtLLri~~rnun u\"~wU'Tvi u 'lh::.:t'YlML-n'1l'\\JL'U-6Elfl~'V1111Cl tLa::: fl1 ~ ri 1 VI 'W 1'1 ~a-:~ Vl1 ~1~ ffillfl~'VI:tl1CJ 11a.~'l-1~~~,u\\il~eH'Yl1~ L~~'t.h::: fl tl'IJ f11'i~1~tl 'i::: LVI PI ~tJ~:::flt:J'U fl1 ':it>l1-:Jth:::LVlfli'G'I1111'H1 ?11:U1'Hl~lil~8m11G'l'i1't'11f1'in'iruil UGJ'Ir11'1r1~'El-6aa~atJ~a1tl ~ ~\\il~El fl'il.l G'l1':irl1fl'i 'lr11 n3H1 f.1!'1r11 ,~B.Um'f~~tJ

~VLJ'l/l!1\"i1ll lL G'f !'l.:!flll!11 ..::.. ~ ~ Fl L,U \"' \" m<t~ ~1CJ 11:W'I1.:rfiu \"'f111:1Jf\"li'IL'Vi'W - ~1CJ l!:l. n~ru1:JJL~'WI~l1CJ <t 111:1 l~ - L'z:I!.\"':Wvfl'W'Vl'WffJitJ1l1l-,!c;Li t'f~[)'clt~.c'lYl~l~u'W VI I Q,.l Q..IQ.c:i.c:t\\j V Q ' ;i 'U ;1lfl rhL ~11 - ~~~'I\"'~~'S1'1l'U'1Jqji'I'U:Wbi'IL'I\"':IJ.fl1'S~ Fl'Uvftlimit'U' ::uum. .f11'1:.!.1.-~i.V\"I' LLf'l,~.,i\".'~'.U.m1'l L'JU el-!l\"ii1f1 · - L~11 \" n{JVI111CJ1l.'Ui1~~vanu ~-ii'u~m1~~L~'W~~~m~'Wrhu~m1 m.;11fl~1 L~1li.'W~1'Wd ~.daum'll '1~LVViLLflI &VJu.'IS:::fleJ'Uf\\1'5'Vdl'€l~ 'U \" J.l .cl l .c! .J 1 61 .cl l.i c:J4 Fl1·hJ\"i:::L'Vll\"l:IJVi'U1VI CJ'UbLUtll.U1!iil.:r n!) Vi 11 1E1 bL fl 1 [) 1 '1:!1-3;! 1:1 fl1 L'V'i 11 'Vl lf-l 1'1 '31l '!..Pil:::: ~ fl r:H1tL.1 f1 .f111::: 111 tIJI.).:! ~1CJfl111brt:::'Uo1ft~l fl1'\\t.crll JJ;lFII1 e::! Fl111 'II b'V'Il.l ~1:::~1~uYr1L~ ~~i.~~~:::~1~uu fl!JVI:W1t1U\"il~U'tJt!~U~1 Vl~f1f11<;i ~1Hl~1EIL~1l~'W ~.:rr111~vnnu '11B~i1.:r'ri'S:::'S1'11Ufllty~d~-!!111'1~lU'U n1-M1w;in'l:!l-ruz~u i 111nn·;h n1H~ 11[)1'HL'Uf11'Sdi CJ m'\\;}3;!'f'!I'11L;l:w vm~.:JeJ~LUUnT'H'lliil \"Vil!iil~LfltJ.fl'l.'r:I:iS'~'l!\"lI1L'I\".C'::IJ I fl1~ L'll'IJ -r~ tl L~ ~ tJ w1-a 'UL'1l fl1'S'<ilVlln 'U m':i~'1le:J.:Jtrlil'u~m'S~LUuth:::\"t11~'W mik~u1~u~uRRfl111nrrh m \\1 ' '*'JL 'Wf11'5~1JUtJ'U1 LLG'l~'t,h~.:l.f11;; i.~ tu1 n1:w ft1\"i'rl1 n'S ~ '~ Ltl 'W m 1· ~-ru~~.:r F1!JVI111C.Ji.M'aafl R~eJ.:rnu LL1J'JVI'l.:ra1f1fl ~~if il11VIi'um'\\;}L~ut~il~u Flfllfl ' n~11t'! \"i':i'l\"'1 n 11;!'<ilPl Lnu .n1-a.lil1fl ~~'S~fl8'Uf111~1lJ~';i:::lJ1'fli''lt{J1fl1 aciLt.Gi'1 a~1-:rhn~ 1u~1u~~1ill1fl -r\"'lf £]1 n ~ f1 .:rhl Fl ~au R 'l11 II d fl111G'f'S'S'rl1flitl~~~W'J1~fl1~f'lfl'\\t1 nuL~Bf11V11J~ll1J1'Vl1.:!L~G'ff:HilflaE)~ 'U1'l.!'l~'S~LVIP!~El1~

•u'Il'::bc~l'U'V,JI.:.;lJn1~LbG'I~~fll11ll'l\"l'11 L'\"WU '*' c:.. J.( 0 .- Jl el J,l ~1'W'VI1-:JL1u1'11111 :. LH~Ll1l'i1~ti'i:i11~Vf1Jql~;j'~~ ..::1 4 J. - ~'U1L'tl1:lJ'WU1'Vli.5CJil1~l;J~fl1bi'11l 0 u ~,., uv ... n1 ~ c:l CJ .~1M~Ufl1'Sti1L'Ii'1a'UR1B~L!.~1(;111l n 1,., 1 'VI ta fl!)MlJ'lCJU'\\l~Vu 4:i • I . Qj q oC:t fl11!1'1l61 fl1 biUJL\\l i'11:ifl'SrutJ1f11'S 'Vl1.\":!BL~n'Vl~a11m~'\\1..1mTI~u~m'S hJ~1-:itl'S~L'VIFILt11t1hh1ui'i<~ ~ ,., Q, ~ rol::\\ au FJ1 u u a tan 'VI 1-a u fHf rrtLb,., rtl'l y.j 8 f1l'OJ 1fl 11U~fl1 'SL'U ~1\"li.J~::b'VIFI - f111*1i'1'S':ib~'UC.h'UUIII'SbFl'S~(;11fii:J - f111'li1'S:JFhU~fl111111:lJ:lJ1111~1 b vi n uu ~~'VI tl1:: na u !•i'l' \"il 1111 ~-:~L~m1'SflG'ImLLa::51UL'I.J:U111l11 Lfi'S~I'l \"il::flt~'hLiJ'I.J~eH'VI1-:Jfl1':i' c::tl!:l/mrn LLM~U';f~lJ'H'l~~!)1f11 'lf11~ L~u ~ 11l FJ1111Vf1J1 CJ .ru eJ~ 11lJti~n1~1i1~~ri1u1n11~1uU~~ ct:. rn'a<t.hNam~i'uoi1-,fi'J1:W~,.t-Mu:w1'll':i::neum';i~lill\"aW1.ijV~m·h:~n~'YI:l.l1 a . Lbnhn~l.lL~ut11:::um1ua\",~-,~~Y;~n11nn'S1~:(:'mli11u~(~;1f..1)1'wr~.Fuwr......:.J.f1C1n11:U;R~ffl1tLi1nuumt-~Qa.'l:..uhva:f:in1aLu~n1l'.Sln~,1mnr~u1t~il1'-;:i~:':Vmf'niJ:n:T'HSi1~'m1,J-u'ri~ulr\".ul~ Bb~fl'VI~erUm1 (e-Business) 1'U~1.:!U'S~L'Vll'l) ~01tl





























•. ... \"' \"' resident service providers \\\\·h~n the rules take eff·!r.:t. Neve.rthetess., we consider that the Third Draft hm; not fully ·!. of in- stHVItes: should be 1r,cluded for g ·eater tax certainty and ease of impfemef\"ll.::Stlon. :2. ~We request that the 'electronic servie~' dehnit10n ·th;;o lr>dude. r-eferer,ce to \"tnin•mum human interventiQn\" occutnl'9\" 3. We reque'!::t that non· ; res1dent service providers be ab!e to continue to i-nplement the1r current pri<JflQ mechamsm!J (i.e.. VAT mduswe or! scope electrootc servrces to tt.l!>tfJnlers in Th.a1tanc. on the basi5t pncmg 1$ dearly communkatli!'.d through me-.tsagmg sens1ti'J1ty of eustomers vanes acmn bus1tlf~S'!i tv ~es. Our recommendation rs Ill hne with hC!w other cot,~t..-tes hav-e .l. # • the Thtrd Draft has: defined what an 'elec.trof1JC phllform' ts: and also c:larified. when an 'ele~tronic platform service OJ users vi.e~ the platform). The. ReYer.ue Departme~l can ~.;onsider os.inq the fotlo•\"ing dr:cumstances or quabfying t::ond a) The platform owner (either dire.r.:Uy or mdirecUy) N.tthorises the charge to the re<ctr;veot; b) The platform owner authorises the debvery of SUJ.ply to the reciptent;: c) The platform owner setscthe terms and conditu:ms under which the supply IS: made. The deftoiliOil of 'etectronte platform' should exdude entities. ''4hic:h snlely· J>rOvtde a :;erv1ce of prov1ding access to a 5. still not cleat to us what'\" . mlhailand\" mean:;, In line with OE:CI:) recur~u,end;;tttons, we o:onsm'ler that a desttnatron princrple where 'custo resident service providers .are cmly abfe to obta1n a s1ngle piece of tSVIdern;e (due to comm!9'r<iial prachces). then. the conthctmg information should be used to determir·e the lo.-:ation of a O:llstomer (if como1ercioiJJiy vtabfe). The Reve:nu t~!'Xdushte list of proxies already m vs.e. tn other )U isdicttons (e.g., bilhng address~ lSP location. bank c.ard countf)! a1 - • I. Ill '.o~t1ANfC:Ah~e1c.kAeAr ~~ - '\"\"' -lNavigator : ihili'iv :>fl'l'l'f»WvA'I'IIIfi~mlllv'llllh\"'!!·l'i!\\Ul'UI)J1fiTI l l ulfv'fllll'l'!lll!\\11 2560 \\ IIHf Hpd;lh: .;t,,•1 Lll\\1'.·1',; i '\"iil' - l:\"'''\"'\"\"\"\"'\"\"'\"\"\"\"\"\"'\"\"\"\"'\"'\"'\"'·''\"\"'\"''\"''\"\"\"\"\"\"'\"'''\"\"'\"\"\"''\"'\"\"'\"'\"\"\"'''''\"'\"'\"'\"\"''\"\"\"\"'\"\"'\"\"'\"\"\"····\"'\"'\"'\"\"'\"\"\"\"'''\"\"''''''\"''\"\"'\"\"'\"\"''\"\"'''\"'\"'\"\"\"\"'' lllin,;ln ·-\\HIYiiii~Uhti ll\">Jh1ubo: ii~~HIIIIM~}I101 l~ • :i ·!j • • lW'\"'\"''\"• itv1Ufi'lli'l11ftil'lllfl,llil,\\~10¥ Wehsile Policy . Privacy Pol!llll : WeUsite Secunl)' Policy •• fl'Uiifi'>~Tm'> 90 •oilUmm'iulltl 7 fllllll'llli11U\\ltl lt'll'hJI'lly11ll I'U•m•y·l'htll'j>lltll'l'l ltMOO 111'1 IIG I













\" ~ \\l>rtll~ibln·nntiiH!I'I1Jdllllilu .~~.....M,/11...,..&,1-uf,.Our.;'*\"'\"''\".i!\"''l-~..\"1\"'~ tA'>Ii \\ht\\~ui11ln~1tt¥Utritt!.1lts i.'t'(l.ln ~tD-..nm li11nru'liim~..,.I'MIIJ<1!1l lhl'(>l ;,.,.....,~lJW..nlli.rtlfu il' ~ tm1~lln1luno~ !fe-l:1tu oTul\"xn,.,.,,,.{u..,..rlnfutu ,,•.,,~,.,.,,..Ull>l'l\\!<iM\"' lht>m!llt\"'\"1·11hl'l.... U·n.=c,nf'\\1!)1011'ittl\\f.f,,fhr \"'\"hnht<~l' miu1,i\\i! lun11: ffMJtuN1bi'iiorJ\\~l.;nt:hmn \"lljj,\\i\\,il.nt.....,ll'~''''\";\"Wiin\"U Ul\\,lUtl!J'Prltl\\<';(•1•11 1i,,{n..Ttntll\"i' 1~ ~~~~~·~nllnd lm!'ll!!ni>olllllmt.,~>J<Oi>llfm>ll'l ''\"\"\"'J\\Imtlmm.;t,.t-.jll........ •m'<f·td'>nl\"uo•fi•.,\"Tlllf\"'\"\"\"\"~ ah~H\"\"'~on.lj\\i!mM!l,.\"OJ \"!J'tTtrinlll 'Pl\\UL1,,,,;,-h •mn·tnnl tfl1t~\\1Jn·nun·n NU.Al\"Ufj,. ~Umlm.~~'\"' U.ll.-rmnlll\\l!• iMna'thl•t,.,~.,;,m'f1i\"&fhL r'1\\tUJIII'f1Ufl·I1'1Ft:li'U~f\\'l'ltt1' ··ilomiln,~\\,,~•.;,..Jii'l\" Bo~nn>nOml oi,..l!·oimll'us fm\"mlllh\"\"\"\"'\"\"~\"'nlf thnMi!nm<hhnpr.fti\"r.rlfinNm ~'rtf ~n..........mma~R\"1!• tnl1~l\\lrrdftJctthllhnml t1'11fhtt'llflltlffl\\~ll l~OtlHH tlm.rJtl?\"!l\"\"\"1'd\"lllllolmW>~u U.ttflflri,m, t.L'lU!tttfn1'£~~nti·,\\1\\l'UI'1Unih.rr1'1 mil;jn~·•;iiJ!lm:n\"T~\"'l·~m~ ,,,,,.,.,,.,.., ~ndbwl·h~nu ..~,NtY!ilt-if-liil th~nn.ih.'ls,f~ ,.;,,Mil ,\\l~nmlhfi........,U.,d ~\"'t•\"~m}nt1 u\"1.1um,un:n•li'J t\\i~trm-.cl..-;,fl~,l\"~'\"it r...!-.;\\~fl1tmtll'nti ..Jiu-.1'-.lfll' JJm•ntni~IIWIOilf.1U\"\"\"\"'M'I ,..;,.,.,l;......;!i!J