“34. Ngaahi Meʻa Fakapaʻangá mo e ʻAotitá,” Tohi Tuʻutuʻuni Fakakātoá: Ko e Ngāue ʻi he Siasi ʻo Sīsū Kalaisi ʻo e Kau Māʻoniʻoni ʻi he Ngaahi ʻAho Kimui Ní (2020).
“34. Ngaahi Meʻa Fakapaʻangá mo e ʻAotitá,” Tohi Tuʻutuʻuni Fakakātoá.
ʻĪmisi
tamasiʻi ʻokú ne pukepuke ha sila
34.
Ngaahi Meʻa Fakapaʻangá mo e ʻAotitá
34.0
Talateú
ʻOku fakaʻatā ʻe he vahehongofulu mo e ngaahi foaki ʻa e Siasí ke ne fakahoko ʻa e ngāue ʻa e ʻOtuá ki he fakamoʻuí mo e hakeakiʻí (vakai, 1.2). Ko e paʻanga ko ʻení ʻoku toputapu. ʻOku nau fakafofongaʻi ʻa e feilaulau mo e tui ʻa e kāingalotu ʻo e Siasí (vakai, Maʻake 12:41–44).
Ko ha niʻihi ʻo e ngaahi meʻa ʻoku fakaʻaongaʻi ki ai e vahehongofulú mo e ngaahi foakí ʻi hono tokoniʻi e ngāue ʻa e ʻEikí, ʻoku kau ai ʻa e:
Langa mo e tauhi ʻo e ngaahi temipalé, ngaahi ʻapisiasí, mo e ngaahi fale kehe ʻo e Siasí.
Tokoniʻi ʻo e ngaahi ʻekitivitī mo e ngaahi ngāue ʻa e Siasí pea mo hono kāingalotu fakafeituʻú.
Vahevahe ʻo e ongoongoleleí ʻi he funga ʻo e māmaní.
Tokoniʻi ʻo e ngaahi polokalama ʻa e Siasí, hangē ko e akó mo e hisitōlia fakafāmilí.
Foaki ha meʻakai, nofoʻanga, mo ha ngaahi fiemaʻu kehe ki he kakai faingataʻaʻiá.
ʻOku ʻi ai ha fatongia toputapu ʻo e kau palesiteni fakasiteikí mo e kau pīsopé ke tokangaʻi e paʻanga ʻa e Siasí (vakai, Tokāteline mo e Ngaaahi Fuakava 72:9–10). ʻOku totonu ke toki fakaʻaongaʻi pē ngaahi paʻanga ko ʻení ʻe ha kāingalotu kuo fakamafaiʻi ki ha ngaahi taumuʻa ʻa e Siasí kuo fakamafaiʻi. Kuo pau ke maau mo maluʻi fakalelei kinautolu.
34.1
Tuʻunga Fakataki ki he Ngaahi Meʻa Fakapaʻanga ʻa e Siteikí
34.1.1
Kau Palesitenisī Fakasiteikí
ʻOku ʻa e palesiteni fakasiteikí ʻa e ngaahi fatongia ko ʻení ʻi he ngaahi meʻa fakapaʻanga ʻa e siteikí. Te ne vahe ha niʻihi ʻo e ngāue ko ʻení ki hono ongo tokoní mo e kau kalaké.
Ko e palesiteni fakasiteikí te ne:
Te ne akoʻi mo tataki fakalaumālie ʻa e kāingalotú ke nau totongi vahehongofulu kakato mo fai ha foaki lahi ʻi he ʻaukaí (vakai, 34.3).
Te ne fakapapauʻi ʻoku tokangaʻi lelei mo maau e paʻanga ʻo e siteikí (vakai, 34.5).
Toe vakaiʻi e fakamatala fakapaʻangá ʻi he māhina takitaha mo fakapapauʻi ʻoku fakaleleiʻi taimi totonu ha faʻahinga palopalema.
Te ne fakapapauʻi ʻoku ako ʻe he kau pīsopelikí, kau taki ʻo e ngaahi houalotú, mo e kau kalaké honau fatongia ki he paʻanga toputapu ʻo e Siasí.
Teuteuʻi mo tokangaʻi e patiseti fakataʻu e siteikí (vakai, 34.6).
Fakapapauʻi ʻoku muimui ki he ngaahi fakahinohino ki he ʻinasi patiseti ʻa e siteikí (vakai, 34.6.2).
Toutou talatalaifale mo e pīsope takitaha ke aleaʻi e ngaahi meʻa fakapaʻanga ʻo e uōtí.
Fakapapauʻi ʻoku maʻu ʻe he uooti takitaha ʻa e tali ki he vahehongofulu fakataʻu ʻa e kāingalotú.
Fakapapauʻi ʻoku ʻikai teitei vahevahe ʻa e lea fufū ke hū ki he ngaahi polokalama fakapaʻanga ʻa e Siasí.
Fakapapauʻi ʻoku ‘osi fokotuʻu mo ngāue lelei ʻa e kōmiti ʻaotita fakasiteikí (vakai, 34.7.1).
ʻOku ʻataʻatā ke ne tali ha ngaahi fehuʻi ʻi he lolotonga e ʻaotita’i ʻo e ngaahi lekooti fakapaʻanga ‘o e siteikí (vakai, 34.7).
Vakaiʻi ʻa e ngaahi ʻaotita ʻo e ngaahi lekooti fakapaʻanga ʻa e siteikí mo e uōtí pea fakapapauʻi ʻoku fakaleleiʻi taimi totonu ha faʻahinga palopalema (vakai, 34.7).
Fakapapauʻi ʻoku fai pau ʻa e siteikí mo e ngaahi uōtí ki he ngaahi lao tukuhau kotoa (vakai, 34.8).
34.1.2
Kau Kalake Fakasiteikí
ʻE vahe ʻe he palesiteni fakasiteikí ki he kalake ʻo e siteikí pe ko ha tokoni kalake, ke tokoni ʻi hono tauhi ʻo e ngaahi lekooti fakapaʻanga ʻa e siteikí. ʻE muimui tokanga ʻa e kau kalaké ki he ngaahi tuʻutuʻuni lolotongá ke maluʻi e paʻanga ʻa e Siasí mo fakapapauʻi ʻoku tonu e ngaahi lekooti ʻo e Siasí.
ʻOku ʻa e kalaké ʻa e ngaahi fatongia ko ʻení:
Lekooti pea tipōsiti ha faʻahinga paʻanga pē ne maʻu, mo ha mēmipa ʻo e kau palesitenisī fakasiteikí.
Toe vakaiʻi ʻa e fakamatala fakapaʻangá ʻi he māhina takitaha pea fakapapauʻi ʻoku fakaleleiʻi taimi totonu ha faʻahinga palopalema.
Tokoni ki he kau palesitenisī fakasiteikí ʻi hono teuteu ʻo e patiseti fakataʻu ʻa e siteikí (vakai, 34.6.1 mo e 34.6.2).
Fakapapauʻi kuo ʻʻosi fakahū ʻe he uooti takitaha ʻa e lipooti fakataʻu ʻo e tali ki he tuʻunga totongi vahehongofulú.
Kau ʻi he ngaahi ʻaotita fakapaʻanga ʻoku fai ʻe he kau ʻaotita fakasiteikí mo fakahoko ʻa e ngaahi fakatonutonú kapau ʻoku fie maʻu (vakai, 34.7).
Tokoni ki he kau pīsopelikí ʻi hono akoʻi e kau kalake fakauōtí.
Ko e kau kalaké ʻoku totonu ke nau ʻosi maʻu Lakanga Taulaʻeiki Faka-Melekisēteki mo ʻi ai haʻanaulekomeni temipale ʻoku kei ʻaonga. Ke maʻu ha fakamatala lahi ange fekauʻaki mo hono uiuiʻi ʻo e kau kalake fakasiteikí, vakai, 33.3.2 mo e 33.3.3.
34.2
Tuʻunga Fakatakimuʻa ʻi he Ngaahi Meʻa Fakapaʻanga ʻa e Uōtí
34.2.1
Kau Pīsopelikí
ʻOku ʻa e pīsopé ʻa e ngaahi fatongia ko ʻení ki he ngaahi meʻa fakapaʻanga ʻo e uōtí. Te ne vahe ha niʻihi ʻo e ngāue ko ʻení ki hono ongo tokoní mo e kau kalaké.
Ko e pīsopé:
Akoʻi mo tataki fakalaumālie ʻa e kāingalotú ke nau totongi vahehongofulu kakato mo fai ha foaki lahi ʻi he ʻaukaí (vakai, 34.3).
Fakapapauʻi ʻoku tokangaʻi fakalelei mo maau ʻa e paʻanga ʻa e uōtí (vakai, 34.5).
Toe vakaiʻi e fakamatala fakapaʻangá ʻi he māhina takitaha mo fakapapauʻi ʻoku fakaleleiʻi taimi totonu ha faʻahinga palopalema.
Fakapapauʻi ʻoku ʻilo ʻe he kau taki ʻo e ngaahi houalotú mo e kau kalaké honau fatongia ki he paʻanga toputapu ʻa e Siasí.
Teuteu mo tokangaʻi e patiseti fakataʻu ʻa e uōtí (vakai, 34.6).
Fakapapauʻi ʻoku muimui ki he ngaahi fakahinohino ki he ʻinasi patiseti ʻa e uōtí (vakai, 34.6.2).
Fakataha fakataʻu mo e kāingalotu ʻo e uōtí ke maʻu ʻenau tali ki hevahehongofulú.
Fakapapauʻi ʻoku ʻikai teitei vahevahe ʻa e lea fufū ke hū ki he ngaahi polokalama fakapaʻanga ʻa e Siasí.
ʻOku ʻatā ke ne tali ha ngaahi fehuʻi he lolotonga hono ʻaotitaʻi ʻo e ngaahi lekooti fakapaʻanga ʻa e uōtí pea fakapapauʻi ʻoku fakaleleiʻi ha faʻahinga palopalema ʻi he vave tahá (vakai, 34.7).
34.2.2
Kau Kalake Fakauōtí
ʻE vahe ʻe he pīsopé ki he kalake ʻo e uōtí pe ki ha tokoni kalake, ke tokoni ʻi hono tauhi ʻo e lekooti fakapaʻanga ʻa e uōtí. ʻE muimui tokanga ʻa e kau kalaké ki he ngaahi tuʻutuʻuni lolotongá ke maluʻi e paʻanga ʻa e Siasí mo fakapapauʻi ʻoku tonu e ngaahi lekooti ʻo e Siasí.
ʻOku ʻa e kalaké ʻa e ngaahi fatongia ko ʻení:
Lekooti mo tipōsiti ha faʻahinga paʻanga pē naʻe maʻu mai, mo ha mēmipa ʻo e kau pīsopelikí.
Toe vakaiʻi ʻa e fakamatala fakapaʻangá ʻi he māhina takitaha pea fakapapauʻi ʻoku fakaleleiʻi taimi totonu ha faʻahinga palopalema.
Tokoni ki he kau pīsopelikí ʻi hono teuteu ʻo e patiseti fakataʻu ʻo e uōtí (vakai, 34.6.1 mo e 34.6.2).
Fakapapauʻi ʻoku lava ke maʻu ʻe he kāingalotú ʻenau ngaahi fakamatala foakí mo tokoni ʻo ka fiemaʻu.
Tokoni ki he pīsopé ke teuteu mo lekooti e ngaahi tali ki he vahehongofulú.
Kau ʻi he ngaahi ʻaotita fakapaʻanga ʻoku fai ʻe he kau ʻaotita fakasiteikí mo fakahoko ʻa e ngaahi fakatonutonú kapau ʻoku fie maʻu (vakai, 34.7
Ko e kau kalaké ʻoku totonu ke nau ʻosi maʻu Lakanga Taulaʻeiki Faka-Melekisēteki mo maʻu ha lekomeni temipale ʻoku kei ʻaonga. Ke maʻu ha fakamatala lahi ange fekauʻaki mo hono uiuiʻi ʻo e kau kalake fakauōtí, vakai, 33.4.2 mo e 33.4.3.
34.3
Ngaahi Foakí
ʻOku totonu ke akoʻi ʻe he kau taki ʻo e Siasí ki he kāingalotú ʻa e ngaahi tefitoʻi moʻoni ʻo e vahehongofulú mo e ngaahi foaki kehé pea mo poupouʻi ʻa e kāingalotú ke nau moʻui ʻaki ʻa e ngaahi tefitoʻi moʻoni ko ʻení. ʻE lava foki ke fai ʻe he kakai ʻoku ʻikai kau ki he Siasí ha ngaahi foaki. Neongo ia, ka ko e kāingalotu pē ʻo e Siasí ʻe lava ke nau totongi vahehongofulú.
ʻOku poupouʻi ʻa e kāingalotú ke nau fai ʻenau ngaahi foakí ʻi he ʻinitanetí ʻi he ngaahi feituʻu ʻoku lava aí (vakai, donations.ChurchofJesusChrist.org). ʻE lava foki ke ʻave ʻe he kāingalotú ʻenau foakí pea mo ha foomu Vahehongofulu mo e Ngaahi Foaki kuo ʻosi fakafonu, ki he pīsopé pe ki ha taha ʻo hono ongo tokoní (vakai, 34.5.2).
34.3.1
Vahehongofulú
Ko e vahehongofulú ko hono foaki ia ʻo e vahe hongofulu ʻe taha ʻo e paʻanga hū mai ʻa ha taha ki he Siasi ʻo e ʻOtuá (vakai, Tokāteline mo e Ngaahi Fuakava 119:3–4; ko e tupú ʻoku mahino ia ke ʻuhinga ki he paʻanga hū mai). ʻOku totonu ke totongi vahehongofulu ʻa e kāingalotu kotoa pē ʻoku ʻi ai haʻanau paʻanga hū mai.
Kuo moʻui ʻaki ʻe he kakai fuakava ʻo e ʻEikí ʻa e fono ʻo e vahehongofulú talu mei he kuonga muʻá (vakai, Sēnesi 14:18–20; Levitiko 27:30–32). Kuo folofola ʻa e ʻEikí, “[Ko e] vahehongofuluʻi ʻo hoku kakaí … ʻe hoko ia ko ha fono tuʻu maʻu kiate kinautolu ʻo taʻengata” (Tokāteline mo e Ngaahi 119:3–4).
ʻOku toputapu ʻa e vahehongofulú ki he ʻEikí, pea ʻoku fakaʻapaʻapaʻi Ia ʻe he kāingalotú ʻaki ʻenau totongi e vahehongofulú. Ko hono fakahaaʻi ʻeni ʻo e tui ki he ʻOtuá mo ʻEne ngaahi talaʻofá. ʻOku maʻu ʻe kinautolu ʻoku totongi vahehongofulú ʻa e talaʻofa ko ʻení mei he ʻEikí: “Pea mou ʻahiʻahi ai au, ʻoku pehē ʻe [he ʻEiki] ʻo e ngaahi kau taú, pe te u fakaava ʻa e ngaahi matapā ʻo e langí pe ʻikai, peá u lilingi hifo kiate kimoutolu ha tāpuaki, ʻe ʻikai ha potu ʻe faʻa hao ia ki ai” (Malakai 3:10).
34.3.1.1
Fakaʻaongaʻi ʻo e Paʻanga Vahehongofulú
ʻOku fakaʻaongaʻi maʻu pē ʻa e ngaahi foaki vahehongofulú ki he ngaahi taumuʻa ʻa e ʻEikí, ʻo fakatatau mo e fakahinohino ʻa e Fakataha Alēleá ki hono Fakaʻaongaʻi ʻo e Vahehongofulú (vakai, Tokāteline mo e Ngaahi Fuakava 120). ʻOku fakamatalaʻi atu ha niʻihi ʻo e ngaahi taumuʻa ko ʻení ʻi he 34.0.
34.3.1.2
Tali ki he Vahehongofulú
ʻE fakataha ʻa e pīsopé mo e mēmipa takitaha ʻi he ngaahi māhina fakaʻosi ʻo e taʻu takitaha ke maʻu ʻene tali ki heʻene totongi vahehongofulú. ʻI ha ngaahi tūkuknga hāhāmolofia ʻe niʻihi, ka ʻikai ke ʻi ai ʻa e pīsopé, ʻe lava ke fakamafaiʻi ʻe he palesiteni fakasiteikí ha taha he ongo tokoni ʻo e pīsopé ke ne fakahoko e fatongia ko ʻení.
ʻOku fakaafeʻi ʻa e kāingalotu kotoa pē ke nau fakataha mo e pīsopé ke:
Fakahā ki he pīsopé ʻenau tuʻunga totongi vahehongofulú.
Fakapapauʻi ʻoku tonu e ngaahi lekooti ʻo ʻenau foakí.
ʻOku totonu ke kau fakataha ai ʻa e kau mēmipa kotoa ʻo e fāmilí, kau ai mo e fānaú, ʻi he taimi ʻe lava aí.
ʻI he lolotonga e tali ki he vahehongofulú, ʻe fakahaaʻi ai ʻe he pīsopé ʻa ʻene houngaʻiá ki he kāingalotú, ʻi heʻenau faivelengá. Te ne toe akoʻi foki ʻa e tefitoʻi moʻoni ʻo e vahehongofulú, poupouʻi ʻa e kāingalotú ke nau fai ha foaki ʻaukai ʻoku lahí, mo fakamatalaʻi ha ngaahi meʻa mahuʻinga kehe.
ʻOku ʻoatu e fakahinohino ki he tali ʻo e vahehongofulú ʻe he hetikuota ʻo e Siasí pe ʻe he ʻōfisi fakaʻēlia ne vahe ki aí.
ʻĪmisi
ko ha fāmili ʻoku talanoa ki ha tangata
34.3.2
Foaki ʻAukaí
ʻE poupouʻi ʻe he kau taki ʻo e Siasí ʻa e kāingalotú ke nau moʻui ʻaki ʻa e fono ʻo e ʻaukaí. ʻOku kau heni ʻa e foaki ʻaukai ʻoku lahí (vakai, 22.2.2).
‘I ha ngaahi uooti ʻe niʻihi, ʻe lava ke fakamafaiʻi ai ʻe he pīsopé ha kau maʻu Lakanga Taulaʻeiki Faka-ʻĒlone ke nau tānaki ʻa e foaki ʻaukaí. ʻI hono fakakaukauʻi ʻo e meʻa ko ʻení, ʻe fakakaukauʻi ʻe he pīsopé ʻa e tokolahi ʻo e kau maʻu Lakanga Taulaʻeiki Faka-ʻĒlone ʻoku ʻataá, ʻenau malú pea mo e tāpuaki ʻo e kāingalotu naʻe ʻikai ke nau mei foakí.
ʻOku totonu ke ō tautau toko ua ʻa e kau maʻu Lakanga Taulaʻeiki Faka-ʻĒloné ʻi hono tānaki ʻo e foaki ʻaukaí. Te nau ʻave taimi totonu ʻa e foaki ʻaukaí ki ha mēmipa ʻo e kau pīsopelikí.
ʻOku ʻikai totonu ke ʻoange ʻe he kāingalotú ʻa e ngaahi foaki kehé, hangē ko e vahehongofulú pe ko ha toe ngaahi foaki kehe, kiate kinautolu ʻoku nau tānaki e foaki ʻaukaí.
Ko e ngaahi fakahinohino ki hono fakaʻaongaʻi ʻo e paʻanga ʻaukaí ʻoku ʻoatu ia ʻi he 22.5.2.
34.3.3
Paʻanga Ngāue Fakafaifekaú
Ko e ngaahi foaki ki he paʻanga faifekau fakauōtí ʻoku fakaʻaongaʻi ʻataʻatā pē ia ke feau e tukupā ʻa e kau fakafaifekau taimi kakato mei he uōtí. ʻE lava ke fakaʻaongaʻi ʻa e toenga paʻanga mei aí ʻi ha uooti ke feau ʻaki e ngaahi tukupā ʻa e kau faifekau kehe ʻi he siteikí. ʻE lava ke fakaʻaongaʻi ʻa e toenga paʻanga mei aí ʻi ha siteiki ki ha ngaahi siteiki kehe ʻi he fakataha alēlea fakafekauʻakí ʻo fakatatau mo e fakahinohino ʻa e Fitungofulu Fakaʻēliá ʻa ia ʻokú ne puleʻi e fakataha alēleá.
ʻOku ʻikai totonu ke ʻave hangatonu pē e paʻanga ngāue fakafaifekau ʻa e uōtí ki he kau faifekaú fakafoʻituitui. ʻOku ʻikai totonu ke fakaʻaongaʻi ʻa e paʻanga ko ʻení ki ha ngaahi ʻekitivitī fakafaifekau ʻi he uōtí pe siteikí.
Ko e ngaahi foaki ki he Paʻanga Ngāue Faka Faifekau Fakalūkufuá ʻoku ngāue ʻaki ia ʻe he Siasí ki heʻene ngaahi ngāue fakafaifekau fakalūkufuá.
ʻOku totonu ke ʻave ʻe he kau palesiteni fakasiteikí mo e kau pīsopé ʻa e paʻanga ngāue fakafaifekau ʻoku hulu hake ʻi he ngaahi fiemaʻu ʻa e siteikí mo e uōtí ki he Paʻanga Faifekau Fakalūkufua ʻi he hetikuota ʻo e Siasí pe ʻōfisi fakaʻēliá.
Ke maʻu ha fakamatala lahi ange fekauʻaki mo e paʻanga ngāue fakafaifekaú mo hono fakapaʻanga ʻo e ngāue fakafaifekaú, vakai, 24.3.4.
34.3.4
Ngaahi Foaki Kehé
ʻE lava ke foaki fakapaʻanga ʻa e kāingalotú ki ha ngaahi faʻahinga meʻa kehe kuo fakangofua. Kapau ʻoku fakaʻaongaʻi ʻe he kau foakí ʻa e foomu Vahehongofulú mo e Ngaahi Foaki Kehé, te nau hiki ʻa e faʻahinga foaki ko iá ʻi he konga ki he “Meʻa Kehe” ʻo e fōmú.
ʻOku ʻikai totonu ke fokotuʻu ʻe he ngaahi siteikí mo e uōtí ha ngaahi faʻahinga tuʻunga ʻi he konga ki he “Meʻa Kehé” ke kole, tānaki, pe fakaʻaongaʻi ai ha paʻanga ki ha ngaahi ngāue ʻoku ʻikai fakangofua ʻe he Kau Palesitenisī Fakaʻēliá. Ke maʻu ha lisi ʻo e ngaahi faʻahinga ngāue kuo ʻosi fakangofuá, ʻoku totonu ke fetuʻutaki ʻa e kāingalotú ki he kalake fakauōtí.
34.3.5
Ngaahi Tokoni ʻOfá
Ko e tafaʻaki foaki ʻofa (philanthropies) he Siasi ʻo Sīsū Kalaisi ʻo e Kau Māʻoniʻoni ʻi he Ngaahi ʻAho Kimui Ní ko ha potungāue ia ʻo e ʻŌfisi ʻo e Kau Pīsopeliki Pulé. ʻOku fakafekauʻaki mo tokoniʻi ʻe he potungāué ni ʻa e ngaahi foaki tokoni ʻofa taʻe fakakounaʻi ki he Siasí mo ʻene ngaahi kautaha ʻofá mo e ngaahi ʻekitivitī, ʻo kehe ia mei he vahehongofulú mo e foaki ʻaukaí. Ko ha tokoni ʻi he fakahoko ʻo e ngaahi foakí ʻe lava ke maʻu ʻi ha fetuʻutaki ki he ʻōfisi ʻo e Tokoni ʻOfá:
Ngaahi Foaki ʻi he Koloá, Kau Ai ʻa e Vahehongofulú
ʻOku ʻikai faʻa poupouʻi ʻe he Siasí hano fai mai ha foaki koloa (ʻikai ko e paʻanga) ʻo hangē ʻi he vahehongofulú mo e ngaahi foaki kehé. ʻE lelei ange kapau ʻe fakatau atu ʻe he kāingalotú ʻa e koloá ʻiate kinautolu pē pea nau toki totongi paʻanga leva ʻa e vahehongofulú mo e ngaahi foaki kehé. Neongo ia, ka ʻe ala tali pē ʻa e ngaahi foaki koloá ʻi ha ngaahi meʻa ʻe niʻihi. Ko e faʻahinga foaki peheé mahalo ʻoku hoko ko ha founga angamaheni ʻi ha ngaahi feituʻu ʻe niʻihi ʻi māmani.
ʻOku tali ʻe he Siasí ha ngaahi (1) sitoka (stocks), pōnite (bonds), pe ngaahi koloa maluʻi kehe ʻoku lava ke fakatau vave atu pea mo ha (2) ngaahi kelekele ʻe lava ke fakatau atu. ʻOku totonu ke ʻīmeili e kāingalotú ki he donationsinkind@churchofjesuschrist.org ki ha ngaahi fakahinohino ki he founga hono kamataʻi ʻo e ngaahi foaki koloako ʻení. Kapau ʻoku fie foaki ʻe he kāingalotú ha ngaahi meʻa kehe, ʻe fetuʻutaki ʻa e palesiteni fakasiteikí ki he hetikuota ʻo e Siasí pe ʻōfisi fakaʻēliá ki ha fakangofua, kimuʻa pea toki fakamafaiʻi ʻa e pīsopé ke ne tali kinautolú.
Ko e ngaahi talitotongi ki he kāingalotu ʻoku nau fai e foaki koloá ʻoku toki ʻoatu pē ia ʻe he hetikuota ʻo e Siasí pe ʻōfisi fakaʻēliá.
34.3.7
He ʻIkai ke Lava ʻo Totongi Fakafoki Atu ʻa e Ngaahi Foakí
Ko e taimi ʻoku ʻave ai ʻa e vahehongofulú mo e ngaahi foaki kehé ki he Siasí, ʻoku ʻa e ʻEikí leva kinautolu. ʻOku fakatapui kinautolu kiate Ia. Ko e ngaahi foaki peheé kotoa ko ha ngaahi foaki loto tauʻatāina. ʻOku fakahoko kinautolu ʻo ʻikai ha toe veiveiua ki hono taumuʻá, pe toe pule ki ai, pe toe lau ko haʻane meʻa, pe ha toe ʻamanaki ʻa e taha foakí ke maʻu ha meʻa mei ai, makehe mei he ngaahi tāpuaki pē ʻa e ʻEikí.
ʻE fakahoko ʻe he kau palesiteni fakasiteikí mo e kau pīsopé kiate kinautolu ʻoku foaki vahehongofulu mo e ngaahi foaki kehé he ʻikai ke lava ʻo toe totongi fakafoki ʻa e ngaahi foaki ko ʻení. Pe ʻe lava ke toe totongi fakafoki e paʻanga faifekau naʻe totongi tokamuʻá.
34.4
Tuʻunga ʻIkai Fakahāhāholo ʻo e Vahehongofulú mo e Ngaahi Foaki Kehé
Ko e lahi e vahehongofulu mo e ngaahi foaki kehe ʻoku totongi ʻe ha taha foakí, ʻoku ʻikai totonu ke fakahāhāholo. Ko e pīsopé pē taha mo kinautolu kuo fakamafaiʻi ke nau ngāue pe sio he ngaahi foaki ko ʻení, ʻoku totonu ke nau lava ʻo maʻu e fakamatala ko ʻení. ʻOku ʻikai totonu ke teitei fakamatalaʻi taʻetotonu ʻe he kau palesitenisī fakasiteikí, kau pīsopelikí, mo e kau kalaké ha tuʻunga totongi vahehongofulu ʻa ha mēmipa. Pe ʻe totonu ke nau fakamatalaʻi ʻa e lahi fakakātoa ʻo e vahehongofulu pe ngaahi foaki kehe kuo maʻú.
34.5
Ko hono Tokangaʻi e Paʻanga ʻa e Siasí
ʻE fakapapauʻi ʻe he palesiteni fakasiteikí mo e pīsopé ʻoku tokangaʻi fakalelei kotoa e paʻanga ʻa e Siasí. Ko ha fatongia toputapu ʻeni ʻi honau ngaahi uiuiʻí. ʻOku fakamatalaʻi atu ʻa e ngaahi tefitoʻi moʻoni fakalūkufuá ʻi he ngaahi konga hoko maí. ʻOku poupouʻi ʻa e kau pīsopelikí mo e kau kalaké ke nau toe vakai ki he foʻi vitiō “Paʻanga Toputapu, Ngaahi Fatongia Toputapú” tuʻo taha ʻi he taʻu.
34.5.1
Tefitoʻi Moʻoni ʻo e Ngāue Toko Uá
ʻOku fiemaʻu ʻe he tefitoʻi moʻoni ʻo e ngāue toko uá ha toko ua—ko ha mēmipa ʻo e kau pīsopelikí mo ha kalake, pe ko ha ongo mēmipa ʻo e kau pīsopelikí—ke na kau moʻoni ʻi he lekooti mo totongi e fakaʻaongaʻi e paʻanga ʻa e Siasí. ʻOku mātuʻaki mahuʻinga ʻa e tefitoʻi moʻoni ko ʻení ki hono maluʻi ʻo e paʻanga toputapú mo hono maluʻi ʻo e kau taki e Siasí.
ʻOku totonu ke maluʻi ʻe he kau takí pea ʻoua ʻaupito naʻa teitei vahevahe ʻenau lea fufuú (vakai, 33.9.1.1).
34.5.2
Ko Hono Maʻu Mai ʻo e Vahehongofulú mo e Ngaahi Foaki Kehé
Kuo tuku ʻe he ʻEikí ha falala toputapu ki he kau pīsopé ke nau tānaki mo fakamāʻopoʻopo ʻa e vahehongofulú mo e ngaahi foaki kehe ʻa e Kāingalotú (vakai, Tokāteline mo e Ngaahi Fuakava 42:30–33; 119). Ko e pīsopé pē mo hono ongo tokoní ʻe ʻave ki ai e vahehongofulú mo e ngaahi foaki kehé. ʻOku ʻikai teitei ʻi ai ha faʻahinga tūkunga ia ʻoku totonu ke tānaki ai ʻe honau uaifí, kau mēmipa kehe ʻo honau fāmilí, kau kalaké, pe ʻe ha toe kāingalotu ʻo e uōtí ʻa e ngaahi foaki ko ʻení. Ko e fakaʻatā makehé pē ʻa e taimi ʻoku vahe ai ki he kau maʻu Lakanga Taulaʻeiki Faka-ʻĒloné ke nau tānaki ʻa e foaki ʻaukaí (vakai, 34.3.2).
ʻOku totonu ke tohi ʻa e ngaahi sieké ki he Siasi ʻo Sīsū Kalaisi ʻo e Kau Māʻoniʻoni ʻi he Ngaahi ʻAho Kimui Ní. Ko e paʻanga ʻoku tali ʻe he kau pīsopelikí ʻoku totonu ke lekooti mo fakahū ʻi he vave taha ʻe lavá. ʻOku ʻikai totonu ke tuku taʻe tokangaʻi ʻe he kau taki ʻo e Siasí mo e kāingalotú ʻa e ngaahi foakí.
34.5.3
Ko Hono Fakapapauʻi mo Hono Lekooti ʻo e Vahehongofulú mo e Ngaahi Foaki Kehé
ʻOku totonu ke fakapapauʻi mo lekooti ʻa e ngaahi foakí ʻi he Sāpate ʻoku maʻu aí. ʻE fakaava fakataha ʻa e sila takitaha ʻe ha mēmipa ʻo e kau pīsopelikí mo ha kalake, pe ʻe ha ongo mēmipa ʻo e kau pīsopelikí. Te na fakapapauʻi ʻoku tatau e paʻanga ʻoku ʻomí mo e lahi ʻoku tohiʻi ʻi he foomu Vahehongofulú mo e Ngaahi Foaki Kehé. Te na lekooti totonu ʻa e foakí takitaha. Kapau ʻoku kehekehe ʻa e paʻangá mo e lahi ʻoku tohiʻí, te na fetuʻutaki ki he taha foakí ʻi he vave taha ʻe lavá, ke fakatonutonu ʻa e faikehekehé.
34.5.4
Fakahū ʻo e Vahehongofulú mo e Ngaahi Foaki Kehé
ʻOku totonu ke teuteuʻi ha fakahū, hili hano fakapapauʻi ʻoku tatau e lahi ʻo e paʻanga ne lekōtí mo e paʻanga naʻe maʻú.
Ko e feituʻu ʻoku ʻi ai ha feituʻu fakahū paʻanga houa ʻe 24 ʻo e pangikeé, ʻe fakahū ʻe he mēmipa ʻo e kau pīsopelikí mo ha taha maʻu Lakanga Taulaʻeiki Faka-Melekisēteki ʻe taha ʻa e paʻangá ki he pangikeé ʻi he ʻaho tatau pē naʻe fakaava mo fakapapauʻi ai ʻa e paʻangá.
Ko e feituʻu ʻoku ʻikai tuʻu ai ha feituʻu fakahū paʻanga houa ʻe 24 ʻo e pangikeé, pea ʻoku tāpuni ʻa e pangikeé ʻi he Sāpaté, ʻe vahe ʻe he pīsopé ki ha taha maʻu Lakanga Taulaʻeiki Faka-Melekisēteki ke ne fakahoko ʻa e fakahuú ʻi he ʻaho ngāue hono hokó. Ko e angamahení, ʻoku totonu ko ha mēmipa ʻeni ʻo e kau pīsopelikí. ʻOku haʻisia ia ki he paʻanga ko ʻení. ʻOku totonu ke ne:
Fakapapauʻi ʻoku tauhi malu ʻa e paʻangá kae ʻoua kuo fakahū.
Maʻu ha laʻi talitotongi fakahū ʻoku hā ai ʻa e ʻahó mo e lahi ʻo e fakahuú.
ʻIkai ngata ai, ʻoku totonu ke fakahoko ʻe ha mēmipa ʻo e kau pīsopelikí mo ha kalake, pe ʻe ha mēmipa ʻe tokoua ʻo e kau pīsopelikí, ʻa e ngaahi meʻa ko ʻení ʻi he Sāpate hokó ki muʻa pea toki fai ha ngāue ki he ngaahi foaki ʻo e ʻaho ko iá:
Fakafehoanaki ʻa e tali totongi ʻo e fakahuú mo e lekooti fakahū ʻo e uike ki muʻá ke fakapapauʻi naʻe fakahū ʻa e paʻanga lahi tatau.
Fakamoʻoni hingoa ʻi he tali totongi fakahuú pea faile fakataha mo e fakamatala foaki ʻo e uike kimuʻá.
34.5.5
Ko Hono Maluʻi ʻo e Paʻanga ʻa e Siasí
Kuo pau ke ʻoua naʻa ʻi ai ha taimi ʻe hanga ai ʻe he kāingalotu ʻoku nau fatongia ʻaki hono tokangaʻi ha paʻanga ʻa e Siasí, ʻo tuku ha paʻanga ʻi ʻapisiasi he taimi poʻulí pe tuku noaʻia taʻetokangaʻi ia ʻi ha faʻahinga taimi, ʻo hangē ko e lolotonga e taimi fakatahaʻangá mo e ngaahi ʻekitivitií.
34.5.6
Ngaahi Fakamatala Foakí
ʻOku ʻatā ʻa e Fakamatala ʻo e Taha Foakí ki he kāingalotú kotoa ʻi he donations.ChurchofJesusChrist.org. ʻOku totonu ke poupouʻi ʻe he kau takí ʻa e kāingalotú ke nau vakaiʻi maʻu pē ʻenau fakamatala ki he tokotaha foakí. ʻI he ngaahi feituʻu ʻe kaunga aí, ʻe lava ke toe maʻu ʻa e ngaahi fakamatala tukuhaú ʻi he donations.ChurchofJesusChrist.org, mei he ʻiuniti fakalotofonuá, pe mei he ʻōfisi fakaʻēliá.
ʻĪmisi
fefine ʻoku tohi
34.5.7
Ko Hono Tokangaʻi ʻo e Ngaahi Totongi mei he Siteikí mo e Uōtí
ʻOku tokangaʻi e paʻanga kotoa ʻa e siteikí ʻi he ngaahi polokalama ki he meʻa fakapaʻanga ʻa e Siasí. ʻE tokangaʻi ʻe he palesiteni fakasiteikí ʻa e ngaahi meʻa fakapaʻanga ʻa e siteikí. ʻE ala tokoni ki ai hono ongo tokoní mo e kau kalaké. Ko e anga-mahení, ko e tokoni ko ia ʻoku hoko ko e sea ʻo e kōmiti ʻaotita ʻa e siteikí ʻoku ʻikai totonu ke kau ia ʻi he tauhi lekooti ʻo e meʻa fakapaʻanga ʻa e siteikí.
ʻOku tokangaʻi e paʻanga kotoa ʻa e uōtí ʻi he polokalama ki he meʻa fakapaʻanga ʻa e Siasí. Ko e pīsopé ʻokú ne tokangaʻi e ngaahi meʻa fakapaʻanga ʻa e uōtí. ʻE ala tokoni ki ai hono ongo tokoní mo e kau kalaké.
Ko e ngaahi totongí ʻoku meimei ke fai ia ʻi he feʻaveʻaki paʻanga fakaʻilekitulōniká pe ʻi ha sieke. ʻI he ngaahi feituʻu ʻe niʻihi, ʻe lava ke fakangofua ai ʻa e ngaahi ʻiunití ke nau fakaʻaongaʻi ʻa e ngaahi kaati pangikeé.
He ʻikai lava ke fai pe totongi ha fakamole ʻi he siteikí pe uōtí, taʻe-fakamafaiʻi ʻe he maʻu mafai pulé.
Kuo pau ke fakamoʻoni ha ongo taki kuo ʻosi fakamafaiʻi ʻi he totongí takitaha. Ko e taha ʻo kinaua kuo pau ko ha mēmipa ʻo e kau palesitenisī fakasiteikí pe kau pīsopelikí. Neongo ʻe lava ke fakamafaiʻi ʻa e ongo tokoní ke na fakamoʻoni ʻi he totongí, ka kuo pau ke toe vakaiʻi ʻe he palesiteni fakasiteikí pe pīsopé ʻa e totongi takitaha. ʻOku ʻikai totonu ke fakangofua ʻe he kau takí ke fai ha totongi kiate kinautolu pē.
ʻE fie maʻu ha tohi fakangofua ʻa e palesiteni fakasiteikí kimuʻa pea toki lava ʻe ha pīsope ʻo fakaʻaongaʻi ha foaki ʻaukai pe tohi ʻota ʻa e pīsopé kiate ia pe ki hono fāmilí. ʻOku fiemaʻu ha tohi fakangofua mei ha mēmipa ʻo e Kau Palesitenisī Fakaʻēliá kimuʻa pea toki lava ke fakaʻaongaʻi ʻe ha pīsope ʻa e foaki ʻaukaí pe fakangofua ha ʻota ʻa e pīsopé maʻá e palesiteni fakasiteikí pe maʻa hono fāmilí. Vakai, 22.5.1.2 ki he ngaahi fakahinohinó.
Ko ha mēmipa ʻokú ne kole ha totongi fakafoki te ne ʻomi ha tatau moʻoni pe fakaʻilekitulōnika ʻo ha faʻahinga talitotongi pe ʻinivoisi. Te ne toe fakakau foki ai e taumuʻá, hono lahí, pea mo e ʻaho ʻo e fakataú.
Kapau ʻoku totongi kimuʻa ʻa e paʻangá, ʻe fakahū mai ʻe he mēmipá ha foomu kole ke totongi, fakahaaʻi ai e taumuʻá, hono lahí, mo e ʻahó. Hili hono totongi ʻo e fakamolé, ʻe ʻomi leva ʻe he mēmipá (1) ha ngaahi talitotongi pe ʻinivoisi ki he paʻanga naʻe fakaʻaongaʻí pea (2) fakafoki mai mo ha paʻanga naʻe ʻikai fakaʻaongaʻi. Ko e paʻanga ʻoku fakafokí ʻoku totonu ke toe fakahū.
Ko e kau taki mo e kau kalake kuo fakamafaiʻí ʻoku ʻikai totonu ke nau fakangofua ʻa e ngaahi totongi atú taʻe tomuʻa vakaiʻi fakalelei ʻa e fakamolé mo e ngaahi tohi talitotongi ʻo e ʻū ʻinivoisí.
He ʻikai ke fakaava ʻe he ngaahi siteikí mo e ngaahi uōtí haʻanau ʻakauni pangikē pē ʻanautolu pe tauhi ha kiʻi paʻanga ngāue (petty cash).
Kapau ʻoku fakaʻaongaʻi ʻe he siteikí pe uōtí ʻa e ngaahi totongi fakaʻilekitulōniká, ʻoku poupouʻi atu ʻa e kāingalotú ke fakahū ʻa e fakaikiiki ʻo ʻenau ʻakauni pangikē fakatāutahá ʻi he konga ki he Fokotuʻutuʻu ʻi he Foaki Fakaʻilekitulōniká he donations.ChurchofJesusChrist.org. ʻOku ʻikai totonu ke teitei tauhi ʻe he uōtí pe siteikí ha tatau pepa pe fakaʻilekitulōnika e fakaikiiki ʻo e fakamatala ki he ʻakauni pangikē ʻa e kāingalotú.
Kapau ʻoku fakaʻaongaʻi ʻe he siteikí pe uōtí ʻa e sieké, ʻoku ʻikai totonu ke fakamoʻoni hingoa ha sieke kae ʻoua kuo fakafonu kakato. ʻOku totonu ke tauhi ʻa e ʻū tohi sieké mo e sieke ʻoku teʻeki fakafonú ʻi ha faile pe kapineti ʻoku lokaʻi. ʻOku ʻikai totonu ke tuku taʻe tokangaʻi ʻo kapau ʻoku ʻikai lokaʻi malu. Kapau ʻoku pulia ha ngaahi sieke ʻoku teʻeki ai ke fakafonu, ʻe lipooti leva ʻe he palesiteni siteikí pe pīsopé ʻi he vave tahá ʻa e fika ʻo e ngaahi sieke ko iá ki he hetikuota ʻo e Siasí pe ʻōfisi fakaʻēliá.
Kapau ʻoku fakaʻaongaʻi ʻe he siteikí pe uōtí ʻa e ngaahi kaati totongi ki he ngaahi fakamole ʻa e ʻiuniti fakalotofonuá, ʻe lava ke fakaʻaongaʻi kinautolu ki he ngaahi fehūʻaki fakapaʻanga he fakataú pe toho ha paʻanga. Ko e ngaahi fehūʻaki fakapaʻanga he kātí mo e toho paʻanga ʻakí ʻoku ʻohake fakahangatonu pē ia ki he ʻū polokalama fakapaʻanga ʻa e Siasí. ʻOku totonu ke lekooti taimi totonu ʻa e ngaahi fakaʻaongaʻi kotoa pē ʻo e kātí. Kapau ʻoku ʻikai ke lekooti e ngaahi fakaʻaongaʻi ko ʻení, ʻe lava pē ke taʻofi hono ngāueʻaki e kātí.
ʻOku totonu ke ʻohifo e palanisi ʻo e ngaahi totongi kotoa ʻoku fai ʻaki e kātí ke noa, ʻo ʻikai toe siʻi ange he tuʻo tahá ʻi he taʻu.
ʻOku ʻoatu ʻe he ʻōfisi fakaʻēliá ha ngaahi fakahinohino pau ki he ngaahi ʻiuniti ʻoku ʻikai ke ʻi ai haʻanau ʻakauni faka-Siasi he pangikeé.
34.5.9
Tauhi ʻo e Lekooti Fakapaʻangá
ʻOku totonu ke tauhi ʻe he siteiki mo e uooti kotoa pē ha lekooti fakapaʻanga ʻoku maau mo totonu. ʻOku tokoni ʻa e ʻū lekooti ko ʻení ki he palesiteni fakasiteikí mo e kau pīsopé ʻi hono tauhi maau mo maluʻi e paʻanga toputapu ʻa e Siasí. ʻOku toe fiemaʻu foki e ngaahi lekooti totonú ki he:
Teuteuʻi ʻo e patisetí.
Tokangaʻi ʻo e ʻinasi patisetí.
ʻOatu ha fakamatala ki he kāingalotú fekauʻaki mo ʻenau ngaahi foaki fakapaʻangá.
Tokoni ki he ngaahi ʻaotitiá.
Ke maʻu ha fakamatala fekauʻaki mo hono fakaʻaongaʻi mo tauhi ʻo e ngaahi lekōtí mo e ngaahi lipōtí, ʻoku totonu ke vakai e kau kalaké ki he ngaahi fakahiniohino mei he hetikuota ʻo e Siasí pe ʻōfisi fakaʻēlliá. ʻOku totonu ke tauhi e ʻū lekooti fakapaʻangá ʻi ha taʻu ʻe tolu ʻo kau ai mo e taʻu lolotongá. ʻE ala fie maʻu ʻe he ngaahi lao fakalotofonuá ke tauhi ʻi ha vahaʻataimi lōloa ange.
34.6
Patisetí mo e Ngaahi Fakamolé
ʻOku ʻomi ʻe he ʻinasi patisetí ha paʻanga fakalūkufua ki he Siasí ke totongi ʻaki e ngaahi ʻekitivitī mo e ngaahi polokalama ʻa e siteikí mo e uōtí. ʻOku fakangata ʻe he polokalama ko ʻení ha toe fiemaʻu ke tānaki ha foaki patiseti mei he kāingalotú. Kuo hanga ʻe hono totongi faitōnunga ʻo e vahehongofulú ʻo fakafaingofuaʻi e ʻinasi patisetí.
Kapau ʻoku fie maʻu, ʻoku totonu ke holoki mo fakamaʻamaʻa ʻe he kau takí ʻa e ngaahi ʻekitivitií ke feʻunga pē mo e lahi ʻo e patisetí. Ko e lahi taha ʻo e ngaahi ʻekitivitií ʻoku totonu ke maʻamaʻa pē mo siʻisiʻi pe ʻikai ha fakamole ki ai.
34.6.1
Patiseti ʻa e Siteikí mo e Uōtí
ʻE teuteu mo fakaʻaongaʻi ʻe he siteiki mo e uooti kotoa pē ha patiseti fakataʻu. ʻE tokangaʻi ʻe he palesiteni fakasiteikí e patiseti ʻa e siteikí, pea tokangaʻi ʻe he pīsopé ʻa e patiseti ʻa e uōtí. Te na lava ʻo vahe ki ha taha ʻo hona ongo tokoní ke ne tokangaʻi ʻa e patisetí ʻo fakatatau mo ʻena fakahinohinó. Te na toe lava pē foki ke vahe ki ha kalake ke tokoni ʻi hono teuteu mo tokangaʻi e patisetí.
ʻE kamata teuteu kei taimi atu ʻe he kau palesitenisī fakasiteikí mo e kau pīsopelikí ʻa e patisetí kimuʻa pea kamata ʻa e taʻu takitaha. ʻOku hiki atu ʻi lalo ʻa e ngaahi fakahinohinó:
Vakaiʻi ʻa e lahi ʻo e fakamole ʻi he taʻu ki muʻá ke fakapapauʻi ʻoku fakakaukauʻi lelei ʻa e ngaahi fakamole ʻe toe hoko maí.
Kole ki he ngaahi houalotú ke nau fakafuofuaʻi ʻenau fiemaʻu ki he patisetí pea ʻomi ha fakaikiiki.
Fakatahatahaʻi e patisetí ʻo fakaʻaongaʻi e ngaahi founga patiseti kuo fakangofuá. ʻOku totonu ke fakapapauʻi ʻe he patisetí ʻoku ʻikai laka ʻa e ngaahi fakamole ʻoku fakafuofuaʻí ʻi he ʻinasi patiseti ʻoku ʻamanaki ke maʻú.
ʻOku totonu ke fakaʻaongaʻi ʻa e ngaahi meʻangāue fakapatiseti ʻoku fakakau atu he ngaahi meʻa fakapaʻanga ʻa e Siasí, ʻi he feituʻu ʻoku ʻi aí.
34.6.2
ʻInasi Patisetí
34.6.2.1
Vahevahe ʻo e Patisetí
ʻOku vahevahe fakakuata ʻa e paʻanga patisetí ʻo makatuʻunga ʻi he maʻulotú ʻi he ngaahi vahevahe ko ʻení:
Houalotu sākalamēniti
Kau talavoú
Kau finemuí
Fānau Palaimeli taʻu 7–10
Kau taautaha kei talavoú
ʻOku mahuʻinga ke lipooti totonu mo taimi totonu ʻa e maʻulotú (vakai, 33.5.1.1).
Kimuʻa ʻi hono vahe fakakuata kotoa pē, ʻe maʻu ʻe he palesiteni fakasiteikí ha fakamatala ki he lahi ʻo e paʻanga ke tufá. Te ne toki fakapapauʻi leva ʻa e lahi ʻo e paʻanga ʻoku vahe ki he ngaahi uōtí. ʻE ngāue mo e kau pīsopé ʻi ha founga uouangataha mo fetokoniʻaki, ke fakapapauʻi ʻoku fakapaʻanga taau mo feʻunga ʻa e siteikí mo e ngaahi uōtí. Ka hoko ha ngaahi liliu taʻeʻamanekina ʻe ngali tonu ai ke fulihi e ngaahi ʻuluaki ʻinasi patiseti, ʻe fakapapauʻi ʻe he palesiteni fakasiteikí ʻoku taau ʻa e ngaahi liliú.
ʻE tokangaʻi ʻe he pīsopé hono tufotufa ʻo e paʻanga ʻinasi patiseti ʻi he uōtí. Te ne fakapapauʻi ʻoku tuha mo feʻunga hono fakapaʻanga e ngaahi houalotu ʻi he uōtí.
ʻE fakapapauʻi ʻe he kau taki lakanga fakataulaʻeikí ʻoku tuhani tatau e ʻinasi patiseti mo e ngaahi ʻekitivitī ʻa e kau talavoú mo e kau finemuí pea feʻunga foki mo e ʻinasi patiseti ki he fānau ʻi he Palaimelí.
34.6.2.2
Fakaʻaongaʻi Totonu ʻo e Patisetí
ʻE fakapapauʻi ʻe he kau palesiteni fakasiteikí mo e kau pīsopé ʻoku ngāue ʻaki fakapotopoto ʻa e paʻanga mei he ʻinasi patisetí. ʻOku totonu ke fakaʻaongaʻi e paʻangá ke tāpuekina ʻaki e kakaí mo paotoloaki e ngaahi taumuʻa ʻo e ongoongoleleí. ʻE toe fakapapauʻi foki ʻe he kau takí ʻoku fakangatangata ʻa e fakamolé ʻo fakatatau ki he lahi ʻo e ʻinasi patisetí.
ʻOku totonu ke ngāue ʻaki e patiseti fakasiteikí mo fakauōtí ki hono totongi kotoa e ngaahi ʻekitivitií, polokalamá, tohi lēsoní, mo e naunaú. ʻOku ʻikai totonu ke faʻa totongi ʻe he kāingalotú e ngaahi ʻekitivitií ka nau toki kau ai. Pe te nau ʻomi ha koloa, naunau, pe totongi hū ki ha polokalama, pe fai ha fakamole ki ha fononga mamaʻo ʻiate kinautolu pē. ʻE lava ke foaki ʻe he kāingalotú ha meʻakai kapau he ʻikai hoko ko ha fakakavenga (vakai, 20.6.1).
Ko e kāingalotu ko ia ʻoku nau fie foaki ha paʻanga lahi ange ki he Siasí he ʻikai ke nau lava ʻo tuhuʻi pau mai ke ʻave ia ki he patiseti ʻa e siteikí pe uōtí. Ka, ʻe pououʻi kinautolu ʻe he kau takí ke nau foaki ʻa e paʻangá ki he foaki ʻaukaí, paʻanga faifekaú, tokoni ʻofa fakaetangatá, pe ki he ngaahi faʻahinga kehe ʻo e foakí kuo ʻosi fakamafaiʻí.
Ko e fakamole ki he langa falé, monomonó, telefoní, kasá mo e ʻuhilá, komipiutá, mo e fefonongaʻaki ʻa e kau taki lakanga fakataulaʻeikí ʻoku totongi ia mei he paʻanga fakalūkufua ʻa e Siasí ʻo fakatatau mo e ngaahi fakahinohino lolotongá.
34.6.2.3
Toenga ʻi he Paʻanga Patisetí
ʻOku ʻikai totonu ke fakaʻaongaʻi ha toenga ʻi he paʻanga ʻinasi patisetí. ʻOku totonu ke fakafoki ki he siteikí ha toenga ʻi he paʻanga ʻa e uōtí. ʻOku fakafoki ʻa e toenga ʻi he paʻanga ʻa e siteikí ki he Siasí.
Makehe mei aí, ʻe lava ke tauhi ʻe he ngaahi siteikí mo e uōtí ha paʻanga ne ʻikai ke fakaʻaongaʻi kapau ʻoku fie maʻu ia ki ha ngaahi ʻekitivitī pau naʻe palani ki he taʻu hono hokó, hangē ko e konifelenisi ʻa e toʻutupú. Neongo ia, ko ha konga lahi ʻo e ʻinasi patiseti ʻo e siteikí pe uōtí ʻoku ʻikai totonu ke toe tauhi ia mei he taʻu lolotongá ki he taʻu hokó.
34.6.3
Fakapaʻanga ʻo e Ngaahi ʻEkitivitī mo e Naunau Makehé
34.6.3.1
Ngaahi ʻEkitivitī Fakasiteikí mo Fakavahaʻa-siteikí
ʻOku poupouʻi atu ʻa e kau taki fakalotofonuá ke nau fakahoko ha ngaahi ʻekitivitī fakasiteiki mo fakavahaʻa-siteiki ko ē te ne fakatupulaki ʻa e uouangatahá mo e feohi fakakaumeʻá, tautautefito ʻi he toʻutupú mo e kau taautaha lalahi kei talavoú. ʻE fakapapauʻi ʻe he kau takí ʻoku nau fakapatisetiʻi ha paʻanga feʻunga ke ne tokoniʻi ha ngaahi ʻekitivitī fakasiteiki mo fakavahaʻa-siteiki feʻunga.
Ko e fakapaʻanga ʻo e lahi taha ʻo e ngaahi ʻekitivitī fakavahaʻasiteikí ʻoku haʻu ia mei he paʻanga patiseti ʻa e ngaahi siteiki ʻoku kaú. ʻE lava ke fakapaʻanga e ngaahi ʻekitivitī fakaʻēliá mei he patiseti ʻa e ʻēliá pe hetikuota ʻo e Siasí ʻi hano fakangofua.
34.6.3.2
Ngaahi ʻEkitivitī mo e Naunau Makehé
Ki ha fakamatala fekauʻaki mo e ngaahi ʻekitivitī mo e naunau makehé, vakai, vahe 20.
34.7
Ngaahi ʻAotitá
34.7.1
Kōmiti ʻAotita Fakasiteikí
ʻOku fili ʻe he palesiteni fakasiteikí ha kōmiti ʻaotita ʻa e siteikí. ʻE fakapapauʻi ʻe he kōmití ni ʻoku tokangaʻi e ngaahi meʻa fakapaʻanga ʻa e siteikí mo e uōtí ʻo fakatatau mo e tuʻutuʻuni ʻo e Siasí. ʻOku kau ai ha taha ʻo e ongo tokoni ʻo e palesiteni fakasiteikí, ko e seá ia, mo ha mēmipa kehe ʻe ua ʻo e siteikí ʻoku mahino ki ai pe ʻe lava ke akoʻi ʻi he ngaahi meʻa fakapaʻangá. ʻOku totonu ke maʻu ʻe he kau tangata pe kau fafine ko ʻení ha lekomeni temipale ʻoku kei ʻaonga.
Ko e tokoni ko ia ʻoku seá, ko e angamahení, ʻoku ʻikai totonu ke fakamoʻoni ʻi he ngaahi totongi moʻuá pe kau ʻi he tauhi lekooti ʻo e meʻa fakapaʻanga ʻo e siteikí.
ʻOku ʻikai totonu ke hoko e kau mēmipa ʻo e kōmití ko ha kau ʻaotita fakasiteiki. Pe te nau tauhi e lekooti fakapaʻanga ʻa e siteikí pe uōtí.
34.7.2
Kau ʻAotita Fakasiteikí
ʻE ui ʻe he palesiteni fakasiteikí pe ko hono tokoni ʻoku sea ʻi he kōmiti ʻaotita fakasiteikí ha ongo ʻaotita fakasiteiki. ʻOku totonu ke maʻu ʻe he kau tangata pe kau fafine ko ʻení ha lekomeni temipale ʻoku kei ʻaonga. Kapau ʻe lava, ʻoku totonu ke nau taukei ʻi he meʻa fakatauhitohí pe ʻaotitá. ʻOku totonu ke fakangofua kinautolu ʻe he kau palesitenisī fakasiteikí mo e fakataha alēleaʻanga māʻolungá. Neongo ia, ʻoku ʻikai hikinimaʻi kinautolu. ʻE fakafuofuaʻi ʻe he palesiteni fakasiteikí pe ʻe vaheʻi kinautolu.
ʻE lava foki ke hoko mo e kau aleaʻanga māʻolungá ko ha kau ʻaotita fakasiteiki. Neongo ia, ka he ʻikai ui ʻa e kalake ʻo e siteikí pe kau tokoni kalaké ko ha kau ʻaotita. ʻE lava e kau ʻaotitá ʻo fua mo ha toe ngaahi fatongia kehe.
34.7.3
Ko e ʻAotita Fakapaʻangá
ʻE ʻaotitaʻi ʻe he kau ʻaotita fakasiteikí ʻa e ngaahi lekooti fakapaʻanga ʻo e siteikí, ngaahi uōtí, mo e ngaahi senitā FamilySearch, tuʻo ua ʻi he taʻu takitaha. Te nau toe ʻaotitaʻi foki e ʻū lekooti fakapaʻanga ʻo e ngaahi feituʻu faiʻanga ʻekitivitií, tuʻo taha ʻi he taʻu. Ko ha ngaahi faingamālie ʻeni ke fakalotolahiʻi, poupouʻi, pea mo akoʻi ʻi he angaʻofa ʻa kinautolu kuo ui ke tokangaʻi e paʻanga ʻa e Siasi ʻo e ʻEikí.
ʻE fakapapauʻi ʻe he kau ʻaotitá:
ʻOku lekooti totonu ʻa e vahehongofulú mo e ngaahi foaki kehé.
ʻOku fakaʻaongaʻi totonu, maau, mo maluʻi e paʻanga ʻa e Siasí.
ʻOku kakato mo tonu e ngaahi lekooti fakapaʻangá.
ʻOku totonu ke ʻataʻatā ʻa e maʻu mafai pule ʻo e ʻiunití mo e kalake ʻoku vahe ki he ngaahi meʻa fakapaʻangá ke na tali ʻa e ngaahi fehuʻí ʻi he lolotonga ʻo e ʻaotitá.
ʻOku toe vakaiʻi ʻe he palesiteni siteikí mo e kōmiti ʻaotita ʻa e siteikí ʻa e ngaahi ʻaotita kotoa pē. ʻI he hili ʻenau toe vakaiʻí, ʻe fakamoʻoni hingoa leva ʻi he ʻaotitá ʻa e sea ʻo e kōmiti ʻaotita ʻa e siteikí mo e palesiteni siteikí. ʻOku malava ke fakamoʻoni hingoa pea fakahū e ngaahi ʻaotitá kimuʻa pea toki fakatonutonu ʻa e ngaahi fehalaaki kotoa pē. ʻOku fakapapauʻi ʻe he palesiteni siteikí mo e kōmiti ʻaotita ʻa e siteikí ʻoku fakatonutonu taimi totonu ʻa e ngaahi fehalaaki ne maʻu ʻi he ʻaotitá.
34.7.4
Kau ʻAotita Fakaʻēliá mo e Kau Tokoni ʻAotita Fakaʻēliá
ʻE muimui ʻa e Kau Palesitenisī Fakaʻēliá ki he Fakahinohino ki he Polokalama ʻAotita Fakaʻēliá ʻi he taimi ʻe ui ai ha ʻaotita fakaʻēlia pe tokoni ʻaotita fakaʻēlia.
34.7.5
Mole, Kaihaʻasi, Kākaaʻi, pe Ngāue Taʻetotonu ʻaki e Paʻanga ʻa e Siasí
ʻOku totonu ke fakahā ʻi he vave tahá ki he palesiteni fakasiteikí pe sea ʻo e kōmiti ʻaotita fakasiteikí kapau:
Kuo mole pe kaihaʻasi e paʻanga ʻa e Siasí.
Kuo ngāue hala ʻaki pe taʻe-totonu ʻe ha taki e paʻanga ʻa e Siasí.
ʻE fakahā ʻe he palesiteni fakasiteikí pe ko e sea ʻo e kōmiti ʻaotitá ki he Potungāue ʻAotita ʻa e Siasí. Te ne fakahā ki he pule paʻanga fakaʻēliá kapau ko e ʻiunití ʻoku mavahe mei he ʻIunaiteti Siteití mo Kānata.
ʻOku ʻoatu ʻe he Potungāue ʻAotita ʻa e Siasí (pe tokotaha ʻokú ne tokangaʻi e ngaahi meʻa fakapaʻanga ʻa e ʻēliá) ha foomu lipooti ʻo e molé ki he palesiteni fakasiteikí pe sea ʻi he kōmiti ʻaotitá. ʻI he fakahinonino ʻa e Potungāue ʻAotita ʻa e Siasí (pe pule paʻanga fakaʻēliá), ʻe fakapapauʻi ʻe he palesiteni fakasiteikí pe sea ʻo e kōmiti ʻaotitá ʻoku siviʻi fakalelei ʻa meʻá. Te ne toe fakapapauʻi foki ʻoku fakafonu fakalelei mo fakahū ʻa e foomu ki he molé.
Hili e kakato hono siviʻí, kapau ʻe pehē ʻe he Potungāue ʻAotita ʻa e Siasí naʻe ngāuehala ʻaki ʻe ha taki pe taha ngāue ʻo e Siasí e paʻanga pe koloa ʻa e Siasí, ʻoku totonu leva ke fakakaukauʻi ha meʻa ki hono tuʻunga mēmipá. Ko e ngaahi fakahinohinó ʻoku ʻi he 32.6.3.3.
Kapau ʻe ʻilo hano ngāuehala lahi ʻaki ʻo e paʻangá, ʻe toe fakahā foki ia ʻe he palesiteni fakasiteikí pe sea ʻo e kōmiti ʻaotitá ki he Kau Palesitenisī Fakaʻēliá.
34.7.6
Kalake ʻo e Siteikí pe Tokoni Kalake ʻo e Siteikí ʻOku Vahe ki he Meʻa Fakapaʻangá
ʻE lava ke vahe ʻe he kōmiti ʻaotita fakasiteikí ki he kalake fakasiteikí pe ha tokoni kalake fakasiteiki naʻe vahe ki he meʻa fakapaʻangá ke ne fakahinohino ki he kau taki fakauōtí ʻi he tuʻutuʻuni fakapaʻanga totonú. Te ne toe fakahinohinoʻi foki kinautolu ʻi he ngaahi founga ngāue fekauʻaki mo e ngaahi meʻa naʻe maʻu ʻi he ʻaotitá.
34.7.7
Ki ha Fakamatala Lahi Ange
Ke maʻu ha fakamatala lahi ange ki he ngaahi kōmiti ʻaotitá, kau ʻaotitá, mo e founga ngāué. vakai ki he Help Center ʻi he ChurchofJesusChrist.org. ʻE lava ke fakahoko fakahangatonu ʻe he ngaahi kōmiti ʻaotita fakasiteikí ʻa e ngaahi fehuʻí ki he tokoni ʻaotita fakaʻēliá.
34.8
Tukuhaú
Ko e fakamatala tukuhau ʻi he konga ko ʻení ʻoku fakaʻaongaʻi pē ia ʻi he ʻIunaiteti Siteití mo Kānata. Ka fiemaʻu ʻe he kau taki lakanga fakataulaʻeiki ʻi he ʻIunaiteti Siteití mo Kānatá ha ngaahi fakamatala lahi ange, ʻoku totonu leva ke nau fetuʻutaki ki he Vaʻa Pule ki he Tukuhaú:
Tax Admimistration
50 East North Temple Street, Room 2276
Salt Lake City, UT 84150-0022
Telefoni: 1-801-240-4405 pe 1-800-453-3860, laine 2-4405
ʻE fetuʻutaki ʻa e kau taki lakanga fakataulaʻeiki mavahe mei he ʻIunaiteti Siteití mo Kānatá ki he ʻōfisi fakaʻēliá ke fakaleleiʻi ha ngaahi fehuʻi fekauʻaki mo e tukuhaú.
34.8.1
Tuʻunga Fakaʻatā mei he Tukuhaú
Ko e angamahení ʻoku fakaʻatā ʻa e Siasí mei he totongi tukuhau fakataú, tukuhau kelekelé, tukuhau paʻanga hū maí, pea mo ha toe ngaahi tukuhau kehe koeʻuhí he ko ha kautaha fakalotu. Ko e ngaahi fale ʻo e Siasí mo e ngaahi koloa kehé kuo pau ke fakaʻaongaʻi pē ki he ngaahi taumuʻa ʻo e lotú, fakahinohino fakalotú, mo ha ngaahi ʻekitivitī kehe fekauʻaki mo e Siasí. ʻE fakapapauʻi ʻe he kau taki ʻo e siteikí mo e uōtí ʻoku ʻikai fakaʻaongaʻi ʻa e ngaahi fale ʻo e Siasí ki ha meʻa ʻoku taumuʻa fakapolitikale, fakapisinisi, pe fakatupu paʻanga ʻo hangē ko hono fakamatalaʻi ʻi he ngaahi sīpinga ʻi he 35.5.6.1 mo e 35.5.6.3. Ko hono fai ʻení, ʻokú ne maumauʻi ai ʻe ia ʻa e ngaahi lao ʻokú ne fakaʻatā ʻa e koloa ʻa e Siasí mei he tukuhaú.
ʻOku mahuʻinga ke muimui ʻa e kau taki ʻo e siteikí mo e uōtí ki he ngaahi fakahinohinó ni ke pukepuke ai e tuʻunga fakaʻatā ʻo e Siasí mei he totongi tukuhaú. Ka ngāuehala ʻaki ʻe ha siteiki pe uooti ʻa e tuʻunga fakaʻatā ʻo e Siasí mei he totongi tukuhaú, ʻe lava ke uesia ai mo e ngaahi ʻiuniti kehe ʻo e Siasí.
34.8.2
Tukuhau Fakataú mo e Tukuhau Ngāue ʻAkí
ʻE kehekehe pē ʻa e lao ki he tukuhau fakataú mo e tukuhau ngāue ʻakí pea mo hono fakaʻaongaʻi ki he Siasí ʻi he ngaahi fonuá mo e ngaahi siteití. ʻE fetuʻutaki ʻa e kau takí ki he Vaʻa Pule ki he Tukuhau ʻa e Siasí (Churchʻs Tax Administration Division) pe ʻōfisi fakaʻēliá ke ʻiloʻi pe ʻoku fakaʻatā ʻa e Siasí pe kuo pau ke ne totongi e ngaahi tukuhau peheé.
34.8.3
Tukuhau Kelekelé
Ko e Vaʻa Pule ki he Tukuhau ʻa e Siasí ʻokú ne faile ʻa e ngaahi fakaʻatā ʻo e tukuhau kelekele kotoa pē mo totongi ʻa e ngaahi tukuhau kelekele kotoa pē ʻoku fie maʻú. ʻOku ʻikai fie maʻu ha ngāue ia mei he kau taki fakalotofonuá.
