सीसत्रपुपिण्डो विंशतिभागक्षयः ॥ कZ_०४.१.३९ ॥
sīsatrapupiṇḍo viṃśatibhāgakṣayaḥ
ກ້ອນໂລຫະ (ອິນກອດ) ຂອງຕະກົ່ວ (sīsa) ແລະ ດີບຸກ (trapu) ຕ້ອງຫັກລົງ 1/20 (5%) ເມື່ອປະເມີນຄ່າ/ແລກປ່ຽນ ເພື່ອເຜື່ອການຂາດທຶນ/ຂາດດຸນ।
It standardizes valuation and prevents disputes or arbitrary deductions during exchange, enabling predictable revenue accounting and reducing corruption opportunities.