Division of_Revenue_Act, 2013

10. Duties of transferring national officer in respect of Schedule 5 and 6 allocations

11. Duties of receiving officer in respect of Schedule 4 allocations

12. Duties of receiving officer in respect of Schedule 5 or 7 allocations

13. Duties of receiving officer in respect of infrastructure conditional allocations to provinces 5 10

14. Duties in respect of annual financial statements and annual reports for 2013/14 15 Part 3 Matters relating to Schedule 4 to 7 allocations Publication of allocations and frameworks Expenditure in terms of purpose and subject to conditions 15. 16.

17. Withholding of allocation Stopping of allocation 18. Re-allocation of funds 19. 20. Conversion of allocations

21. Unspent conditional allocations Part 4 Matters relating to Schedule 1 to 7 allocations Payment schedule 22.

23. Amendment of payment schedule CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Transfers made in error or fraudulently 24.

25. New allocations during financial year and Schedule 7 allocations 26. 27. Preparations for next financial year and 2015/16 financial year Transfers before commencement of Division of Revenue Acts for 2013 and 2014 CHAPTER 5 DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY

28. Duties of municipalities

29. Duties and powers of provincial treasuries

30. Duties and powers of National Treasury 20 25 30 35 40 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 55 No 2 ya 2013 5 KGAOLO 3 DIKABO TSENANG LE DIPEHELO DIPROVENSENG LE DIMMASEPALENG Karolo 1 Dikabo tse nang le dipehelo 5 7. 8. Dikabo tsenang le dipehelo diprovenseng Dikabo tsenang le dipehelo dimmasepaleng Karolo 2 Mesebetsi ya ya ikarabellang ho latela dikabo tse sekejulung 4 ho ya ho 7 9. Mesebetsi ya mohlanka wa phithiso wa naha ho latela dikabo tse sekejulung 4

10. Mesebetsi ya mohlanka wa phithiso wa naha ho latela dikabo tse sekejulung 5 10 ho fihla ho 6

11. Mesebetsi ya mohlanka ya amohelang ho latela dikabo tsa sekejulu 4

12. Mesebetsi ya mohlanka ya amohelang ho latela dikabo tsa skejulu 5 kapa 7

13. Mesebetsi ya mohlanka ya amohelang ho latela dipehelo tsa dikabo tsa 15 marangrang diprovenseng

14. Mesebetsi ya ditlaleho tsa ditjhelete tsa selemo le ditlaleho tsa selemo tsa 2013/14 Karolo 3 Dintlha tse amanang le dikabo tsa sekejulu maikemisetso 4 ho ya ho 7 20 Phatlalatso ya dikabo le meralo ya tshebetso Tshebediso ho latela maikemisetso le dipehelo 15. 16.

17. Ho emisa kabo nakwana

19. Kabo botjha ya matlole 20.

21. Dikabo tsenang le dipehelo tse sa sebediswang Phetholelo ya dikabo Karolo 4 Dintlha tse amanang le dikabo tse sekejulu 1 ho ya ho 7 22. 23. Sekejulu sa tefello Phetolo ya sekejulu sa tefello KGAOLO 4 DINTLHA TSE AMANANG LE DIKABO TSOHLE Phithiso e entsweng ka phoso kapa ka ho tsietsa 24.

25. Dikabo tse ntjha selemong sa ditjhelete le dikabo tsa sekejulu 7 26. 27. Boitukisetso ba selemo sa ditjhelete sa isao le selemo sa ditjhelete sa 2015/16 Phethiso pele ho qaleho ya Molao wa Karolo ya Lekeno ya 2013 le 2014 25 30 35 KGAOLO 5 MESEBETSI LE MATLA A DIMMASEPALA, LETLOTLO LA PROVENSE LE LETLOTLO LA NAHA 40

28. Mesebetsi ya Dimmasepala

29. Mesebetsi le matla a matlotlo a provense

30. Mesebetsi le matla a Letlotlo la Naha 6 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 6 CHAPTER 6 GENERAL

31. Allocations by public entities to provinces or municipalities 32. Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations Irregular expenditure 33. 34. Financial misconduct

35. Delegations and assignments 36. 37. 38. 39. Exemptions Regulations Repeal of laws Short title and commencement Equitable division of revenue raised nationally among the three spheres of government SCHEDULE 1 SCHEDULE 2 Determination of each province’s equitable share of the provincial sphere’s share of revenue raised nationally (as a direct charge against the National Revenue Fund) SCHEDULE 3 5 10 15 Determination of each municipality’s equitable share of the local government sphere’s share of revenue raised nationally 20 SCHEDULE 4 Part A Allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets Part B Allocations to municipalities to supplement the funding of programmes or functions funded from municipal budgets SCHEDULE 5 Part A Specific purpose allocations to provinces Part B Specific purpose allocations to municipalities SCHEDULE 6 Part A 25 30 Allocations-in-kind to provinces for designated special programmes 35 Part B Allocations-in-kind to municipalities for designated special programmes GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 77 No 2 ya 2013 7 KGAOLO 6 KAKARETSO

31. The accounting officer of a provincial department or municipality that receives funds from a public entity as a grant, sponsorship or donation must disclose in its financial statements the purpose and amount of such grant, sponsorship or donation received. 5 10 Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations 15 32. (1) An organ of state involved in an intergovernmental dispute regarding any provision of this Act or any division of revenue matter or allocation must, before approaching a court to resolve such dispute, make every effort to settle the dispute with the other organ of state concerned, including exhausting all mechanisms provided for the settlement of disputes in relevant legislation. (2) If a dispute is referred back by a court in accordance with section 41(4) of the Constitution, due to the court not being satisfied that the organ of state approaching the court has complied with subsection (1), the expenditure incurred by that organ of state in approaching the court must be regarded as fruitless and wasteful. (3) The amount of any such fruitless and wasteful expenditure must, in terms of the prescribed procedure, be recovered without delay from the person who caused the organ of state not to comply with the requirements of subsection (1). Irregular expenditure

33. The following transfers constitute irregular expenditure in terms of the Public Finance Management Act or the Municipal Finance Management Act, as the case may be: (a) A transfer prohibited in terms of section 16(2); (b) a transfer by a transferring national officer to a bank account of a province or municipality that is not the primary bank account; a transfer envisaged in section 24(1); or (c) (d) a transfer made or expenditure of an allocation in contravention of this Act. Financial misconduct 34. (1) Despite anything to the contrary in any other legislation, any wilful or negligent non-compliance with a provision of this Act constitutes financial misconduct. (2) Section 84 of the Public Finance Management Act or section 171 of the Municipal Finance Management Act, as the case may be, applies in respect of financial misconduct envisaged in subsection (1). Delegations and assignments 35. (1) The Minister may, in writing, delegate any of the powers entrusted to the National Treasury in terms of this Act and assign any of the duties imposed on the National Treasury in terms of this Act, to an official of the National Treasury. (2) A delegation or assignment in terms of subsection (1) to an official of the National Treasury— (a) is subject to any limitations or conditions that the Minister may impose; 20 25 30 35 40 45 50 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 5151 No 2 ya 2013 51 (2) Letlotlo la Naha le tshwanetse le phatlalatse tlaleho ya diphithiso tsa dikabo tse hlahellang disekejulung tsa 4, 5, 6 le 7 kapa tse entsweng ho latela karolo 25 ha mmoho le karolong 32(2) ya Molao wa Taolo ya Ditjhelete tsa Setjhaba. (3) Tlalehong e nngwe le e nngwe e phahlalatswang, Letlotlo la Naha le ka kenyeletsa tlaleho ka karolo e lakanang le dipehelo tsa dikabo tse akareditseng ditlaleho tse phahlaladitsweng ke matlotlo a provense ho latela karolo 71(7) ya Molao wa Taolo ya Ditjhelete tsa Mmmasepala Molaong ona. 5 KGAOLO 6 KAKARETSO Dikabo ka ditheo tsa setjhaba ho diprovense kapa dimmasepala 10

31. Mohlanka ya ikarabellang wa lefapha la provense kapa mmasepala ya amohelang matlole ho tswa setheong sa setjhaba e le letlole, thuso kapa mpho o tshwanetse ho hlahisa ditlalehong tsa ditjhelete maikemisetso le palo ya letlole le jwalo le amohetsweng. Maikarabello bakeng la ditjeo tse amohetsweng bakeng la ho tlola maitshwaro a puso ya kopanelo le dikamano mahareng a mebuso 15 32. (1) Lekala la mmuso le kahare ho dingangisano mabapi le Molao ona kapa karolo ya lekeno e nngwe le e nngwe kapa kabo e tshwanetse ho leka ka hohle hohle ho ka rarolla ngangisano le lekala le leng la mmuso pele ho ka lejwa lwkgotleng la dinyewe ho kenyeleditswe le metjha yohle ya melao e meng ya ho ka rarolla phehisano. (2) E bang ngangisano e kgutlisetswa morao ke lekgotla la dinyewe ho latela karolo 41(4) ya Molatheo ka lebaka la hore lakgotla la dinyewe ha la kgotsofalla lekala la mmuso ka ha le ikamahantse le karolwana (1), tshebediso ya tjhelete e amohetsweng ke lekala la mmuso ka ho leba lekgotleng la dinyewe e tshwanetse e nkuwe e le e senang molemo mme e le tahlehelo. (3) Palo ya tshebediso e senang molemo le tahlehelo e tshwanetse ho ka fumanwa ntle le tshenyo ya nako ho tswa mothong ya bakileng lekala la mmuso ho se ikamahanye le ditlhoko tsa karolwana (1). 20 25 Tshebediso e sa lokang ya ditjheleteng

33. Diphithiso tse latelang di nkuwa e le tshebediso e sa lokang ho latela Molao wa 30 Taolo ya Ditjhelete tsa Mmasepala: (a) phithiso e thibetsweng ho latela karolo 16(2); (b) phithiso e entsweng ke mohlanka wa phithiso wa naha ho akhaonto ya banka ya provense kapa mmasepala e seng akhaonto ya sethato ya banka; (c) phithiso e hlalositswe karolong 24(1); kapa (d) phithiso e entsweng kapa tshebediso ya kabo kgahlano le Molao ona. Maitshwaro a mabe ditjheleteng 34. (1) Le ntle le ho hong le ho hong ho kgahlano le molao o mong le o mong, maikemisetso kapa ho ba bohlaswa ho se ikamahanyeng le Molao ona kapa moralo wa tshebetso o phahladitsweng ho latela Molao ona ho nkuwa e le maitshwaro a mabe ditjheleteng. (2) Karolo 84 ya Molao wa Taolo ya Ditjhelete tsa Mmasepala le karolo 171 ya Molao wa Taolo ya Ditjhelete tsa Mmasepala di a sebetsa ho latela maitshwaro a mabe ditjheleteng a hlalositsweng karolwaneng (1). Barongwa le thomo 35 40 45 35. (1) Letona le ka nehelana ka matla a nehetsweng Letlotlo la Naha ka ho lengolla le ho nehelana ka mesebetsi e nehetsweng Letlotlo la Naha ho mohlanka wa Letlotlo la Naha ho latela Molao ona. (2) Barongwa kapa thomo ho latela karolwana (1) ho mohlanka wa Letlotlo la Naha— (a) e itshetlehile ho meedi le dipehelo tseo Letona le ka nehlanang ka tsona; 50 52 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 52 (b) may authorise that official to subdelegate, in writing, the delegated power or assigned duty to another National Treasury official; and (c) does not divest the National Treasury of the responsibility concerning the exercise of the delegated power or the performance of the assigned duty. (3) The Minister may vary or revoke any decision taken by an official as a result of a delegation, subject to any rights that may have vested as a consequence of the decision. (4) A Member of the Executive Council responsible for finance in a province may, in writing, delegate any of the powers entrusted to the Provincial Treasury of that province in terms of this Act and assign any of the duties imposed on the Provincial Treasury in terms of this Act, to an official of the Provincial Treasury. (5) Subsections (2) and (3) apply with the necessary changes to a delegation or assignment in terms of subsection (4). Exemptions 36. (1) If a good ground exists, the National Treasury may, on request or in its own discretion and on good grounds, approve a departure from a provision of a framework, a regulation made under section 37 or a condition imposed in terms of this Act. (2) For purposes of subsection (1), good grounds include the fact that the provision of the framework, regulation or condition— (a) cannot be implemented in practice; (b) (c) undermines the financial viability of the affected national or provincial impede the achievement of any object of this Act; or department or municipality. (3) Any departure approved in terms of subsection (1) must set out the period and if any, and must be published in the Gazette. the departure, conditions of Regulations

37. The Minister may, by notice in the Gazette, make regulations regarding— (a) anything which must or may be prescribed in terms of this Act; and (b) any ancillary or incidental administrative or procedural matter that it is necessary to prescribe for the proper implementation or administration of this Act. 5 10 15 20 25 30 Repeal of laws 38. (1) Subject to section 27(1) and subsection (2), the Division of Revenue Act, 2012 (Act No. 5 of 2012), except sections 15 and 25, is hereby repealed. (2) The repeal of the Division of Revenue Act, 2012 (Act No. 5 of 2012), does not affect any obligation set out in that Act, the execution of which is still outstanding. 35 Short title and commencement

39. This Act is called the Division of Revenue Act, 2013, and takes effect on 1 April 2013 or the date of publication in the Gazette, whichever is the later date. GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 5353 No 2 ya 2013 53 (b) le ka dumella mohlanka eo ho ka nehlana ka matla kapa mosebetsi ao nehetsweng ho mohlanka e mong wa Letlotlo la Naha ka ho mongolla; le (c) ha nke maikarabelo a Letlotlo la Naha mabapi le tshebediso ya matla a nehetsweng kapa ketsong ya mosebetsi wa hae. (3) Letona le ka fapana kapa hlakola qeto e nngwe le e nngwe e nkuweng ke mohlanka 5 ka lebaka la thomo ho latela ditokelo tse atlabe a nehetswe e le ditla morao tsa qeto. (4) Setho sa Lekgotla la Phethahatso se ikarabellang bakeng la ditjhelete provenseng le ka nehelana ka matla a mang a Letlotlo la Provense provenseng eo ho latela Molao ona le ho nehelana ka mosebetsi o nehetsweng Letlotlo la Provense ho mosebeletsi wa Letlotlo la Provense ho latela Molao ona ka ho mongolla. (5) Karolwana (2) le (3) e sebetsa ka diphethoho tse hlokahalang ho barongwa kapa thomo ho latela karolwana (4). Ho tlohelliswa 36. (1) Letlotlo la Naha le ka tlohellisa mohlanka wa phithiso wa naha, provense kapa mmasepala ka ho bangolla ele ho ikamahanya le Molao ona, ka kopo e ngotsweng ke mohlanka wa phithiso wa naha, provense kapa mmasepala. (2) Bakeng la karolwana (1) motheo o motle o kenyeleditse moralo wa tshebetso, molao kapa maemo— (a) ho se kgone ho kenngwa tshebetsong; (b) ho thibeletsa katleho ya Molao ona; kapa (c) ho nyatsa bokgoni ba tjhelete ba lefapha la naha kapa provense kapa mmasepala. (3) Tlohelliso e nngwe le e nngwe e dumetsweng ho latela karolwana (1) e tshwanetse e hlaolose nako le dipehelo, e bang di le teng, ditshwanetse ho phatlalatswa koranteng ya mmuso. Melao 10 15 20 25

37. Letona le ka etsa melao ka tsebiso koranteng ya mmuso mabapile— (a) ntho e nngwe le e nngwe e tshwanetseng ho kapa e ka hlaloswang ho latela Molao ona; le (b) mokgwa kapa tsamaiso e nngwe le e nngwe e bohlokwa e hlalositsweng bakeng la ho kenngwa tshebetsong ho tsepameng kapa tsamaiso ya Molao ona. 30 Tlhakolo ya melao 38. (1) Ho latela karolo 27(1) le karolwana (2), Molao wa Dikarolo tsa Lekeno wa 2012 (Molao 5 wa 2012), ka ntle le karolo 15 le 25 e hlakotswe. 35 (2) Ho hlakolwa ha Molao wa Dikarolo tsa Lekeno wa 2012 (Molao 5 wa 2012), ha o ame se hlalositsweng Molaong oo, ho phethwa ha teng ho sa saletse morao. Sehlooho se si kgutshwane le qaleho

39. Molao ona o bitswa Molao wa Dikarolo tsa Lekeno wa 2013, mme o kena tshebetsong ka la 1 Mmesa 2013 kapa ka letsatsi leo o tla phatlalatswa koranteng ya mmuso. 40 54 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 54 SCHEDULE 1 EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT Spheres of Government Column A 2013/14 Allocation R'000 Column B Forward Estimates 2014/15 R'000 2015/16 R'000 National1,2 Provincial Local TOTAL

31. Dikabo ka ditheho tsa setjhaba ho diprovense kapa dimmasepala

32. Maikarabelo bakeng la ditjeho tse amohentsweng bakeng la ho tlola maitshwaro a puso ya kopanelo le dikamano mahareng a mebuso tshebediso e sa lokang ya ditjhelete Barongwa le thomo 33.

34. Maitshwaro a mabe ditjheleteng 35.

37. Melao 38. 39. Tlhakolo ya melao Sehlooho se sekgutshwane le qaleho 5 10 SEKEJULU 1 Karolo e lekaneng ya letlole le entsweng boemong ba naha mahareng a dikarolo tse tharo tsa mmuso 15 SEKEJULU 2 Ho hlwaya karolo e lekaneng ya provense e nngwe le e nngwe lekenong le entsweng boemong ba naha (e le maikarabelo a tobaneng le Letlole la Lekeno la Naha) SEKEJULU 3 Ho hlwaya karolo e lekaneng ya lekeno la dikarolo tsa mmuso wa selehae bakeng la mmasepala o mong le o mong lekenong le entsweng boemong ba naha 20 SEKEJULU 4 Karolo A Dikabo diprovenseng ho matlafatsa matlole a mananeo kapa mesebetsi e nehwang tjhelete ho tswa ditekanyetsong tsa provinse 25 Karolo B Dikabo dimmasepaleng ho matlafatsa matlole a mananeo kapa mesebetsi e nehwang tjhelete ho ditekanyetsong tsa mmasepala SEKEJULU 5 Karolo A Dikabo tsenang le mabaka diprovenseng Karolo B Dikabo tse nang le mabaka dimmasepaleng SEKEJULU 6 Karolo A Dikabo ho diprovense bakeng la mananeo a ikgethileng Karolo B Dikabo ho dimmasepala bakeng la mananeo a ikgethileng 30 35 8 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 8 SCHEDULE 7 Part A Provision to specifically cater for immediate release of funds to provinces for disaster response Part B Provision to specifically cater for immediate release of funds to municipalities for disaster response CHAPTER 1 INTERPRETATION AND OBJECTS OF ACT Interpretation 1. (1) In this Act, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Public Finance Management Act or the Municipal Finance Management Act has the meaning assigned to it in the Act in question, and— ‘‘accreditation’’ means accreditation of a municipality, in terms of section 10(2) of the Housing Act, 1997 (Act No. 107 of 1997), to administer national housing programmes, read with Part 3 of the National Housing Code, 2009 (Financial Interventions: Accreditation of Municipalities); ‘‘allocation’’ means the equitable share allocation to the national sphere of government in Schedule 1, a province in Schedule 2 or a municipality in Schedule 3, or a conditional allocation; ‘‘category A, B or C municipality’’ means a category A, B or C municipality envisaged in section 155(1) of the Constitution; ‘‘conditional allocation’’ means an allocation to a province or municipality from the national government’s share of revenue raised nationally, envisaged in section 214(1)(c) of the Constitution, as set out in Schedule 4, 5, 6 or 7; ‘‘Constitution’’ means the Constitution of the Republic of South Africa, 1996; ‘‘corporation for public deposits account’’ means a bank account of the Provincial Revenue Fund held with the Corporation for Public Deposits, established by the Corporation for Public Deposits Act, 1984 (Act No. 46 of 1984); ‘‘Education Infrastructure Grant’’ means the Education Infrastructure Grant referred to in Part A of Schedule 4; ‘‘financial year’’ means, in relation to— (a) a national or provincial department, the year ending 31 March 2014; or (b) a municipality, the year ending 30 June 2014; ‘‘framework’’ means the conditions and other information in respect of a conditional allocation published by the National Treasury in terms of section 15 or 25; ‘‘Health Facility Revitalisation Grant’’ means the Health Facility Revitalisation Grant referred to in Part A of Schedule 5; ‘‘Human Settlements Development Grant’’ means the Human Settlements Infrastructure Grant referred to in Part A of Schedule 5; ‘‘legislation’’ means national legislation or provincial legislation as defined in section 239 of the Constitution; ‘‘level one accreditation’’ means accreditation to render beneficiary management, subsidy budget planning and allocation, and priority programme management and administration, of national housing programmes; ‘‘level three accreditation’’ means an executive assignment to administer all aspects, including financial administration, of national housing programmes; full programme ‘‘level management and administration of all housing instruments and national housing programmes in addition to the responsibilities under a level one accreditation; ‘‘Municipal Finance Management Act’’ means the Local Government: Munici- pal Finance Management Act, 2003 (Act No. 56 of 2003); two accreditation’’ means accreditation to render 5 10 15 20 25 30 35 40 45 50 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 99 No 2 ya 2013 9 SEKEJULU 7 Karolo A Bakeng la ho nehela diprovense matlole ho tlamela qomatsi hang hang Karolo B Bakeng la ho nehela dimmasepala matlole ho tlamela qomatsi hang hang 5 KGAOLO 1 TLHALOSO LE MAIKEMISETSO A MOLAO Tlhaloso 1. (1) Molaong ona, ntle le ha e ba sengolwa se hlalosa ka tsela e nngwe, lentswe le leng le le leng kapa totobatso e nngwe le e nngwe e neuweng moelelo ka hare ho Molao wa Taolo ya Ditjhelete tsa Setjhaba kapa Molao wa Taolo ya Ditjhelete tsa mmasepala ke moelelo o neuweng Molao oo ho buang, mme— ‘‘tumello’’ e bolela tumello ya mmasepala ho latela dintlha tse karolong 10(2) tsa Molao wa Matlo wa 1997 (Molao 107 wa 1997), ho tsamaisa mananeo a matlo a naha, e balwa ha mmoho le karolo 3 ya Khoutu ya Matlo ya Naha ya 2009 (ho kena dipakeng ka ditjhelete: Tumello ya Dimmasepala); ‘‘kabo’’ e bolela karolo e lekanang ya kabo dikarolong tsa mmuso wa naha sekejulung 1, provense sekejulung 2, mmasepala sekejulung 3 kapa kabo e nang le dipehelo ‘‘mmsepala o sehlopheng sa A, B kapa C’’ e bolela mmasepala wa sehlopha A, B kapa C o hlalositsweng karolong 155(1) ya Molaotheo; ‘‘kabo e nang le dipehelo’’ e bolela kabo e nang le dipehelo diprovenseng kapa mmasepaleng ho tswa karolong ya lekeno la mmuso wa naha le e ntsweng boemong ba naha jwalo ka ha ho hlalositswe karolong 214(1)(c) ya Molaotheo, le ho latela tlhalosa ya sekejulu 4, 5, 6 kapa 7; ‘‘Molaotheo’’ e bolela Molaotheo wa Rephabliki ya Afrika Borwa wa 1996; ‘‘sehlopha sa batho ba ikarabellang akhaontong ya setjhaba’’ e bolela akhaonto ya banka ya Lekeno la Provense e entsweng le sehlopha sa ba ikarabellang akhaontong ya setjhaba e theuweng ka Molao wa Sehlopha Batho ba ikarabellang Akhaontong ya Setjhaba wa 1984 (Molao 46 wa 1984); ‘‘Letlole la Marangrang a Thuto’’ e bolela Letlole la Marangrang a Thuto e hlaloswang Karolong A ya Sekejulu 4; ‘‘selemo sa ditjhelete’’ e bolela, mabapi le— (a) (b) mmasepala selemong se felang ka 30 Phupjane 2014; ‘‘moralo wa tshebetso’’ e bolela maemo le lesedi mabapi le kabo e nang le dipehelo e phatlaladitsweng ke Letlotlo la Naha ho latela dintlha tsa karolo 15 kapa 25; ‘‘Letlole la Ntlafatso ya Sesebediswa sa Bophelo bo botle’’ e bolela Letlole la Ntlafatso ya Sesebediswa sa Bophelo bo bottle le hlaloswang Karolong A ya Sekejulu 5; ‘‘Letlole la Ntshetsopele ya Bodulo’’ e bolela Letlole la Marang rang a bodulo le hlaloswang Karolong A ya Sekejulu 5; ‘‘ketsamolao’’ e bolela ketsamolao ya naha kapa ketsamolao ya provense jwalo ka ha ho hlalositswe karolong 239 ya Molaotheo; ‘‘tumello ya boemo ba pele’’ e bolela tumello ya ho nehelana ka taolo ya ba unang molemo, leano la tekanyetso ya tshehetso le kabo, taolo ya mananeo a bohlokwa ha mmoho le tsamaiso ya mananeo a matlo a naha; ‘‘tumello ya boemo ba boraro’’ e bolela thomo ya bolaodi ho tsamaisa mananeo ohle a bodulo a naha ho kenyeleditse le tsamaiso ya ditjhelete; ‘‘tumello ya boemo ba bobedi’’ e bolela tumello ya ho nehelana ka taolo le tsamaiso e felletseng ya disebediswa tsa bodulo le mananeo a bodulo a naha hodimo ha maikarabelo a ka tlase ho tumello ya boemo ba pele; ‘‘Molao wa Taolo ya Ditjhelete tsa Mmasepala’’ e bolela Mmuso wa Selehae: Molao wa Taolo ya Ditjhelete tsa Mmasepala wa 2003 (Molao 56 wa 2003); lefapha la naha kapa provense selemong se felang ka 31 Hlakubele 2014; kapa 10 15 20 25 30 35 40 45 50 55 10 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 10 ‘‘next financial year’’ means, in relation to— (a) a national or provincial department, the year ending 31 March 2015; or (b) a municipality, the year ending 30 June 2015; ‘‘organ of state’’ means an organ of state as defined in section 239 of the Constitution; ‘‘overpayment’’ means the transfer of more than the allocated amount of an allocation or the transfer of an allocation not in accordance with a payment schedule; ‘‘Provincial Roads Maintenance Grant’’ means the Provincial Roads Mainte- nance Grant referred to in Part A of Schedule 4; ‘‘payment schedule’’ means a schedule which sets out— (a) the amount of each transfer of an equitable share or any conditional allocation in terms of this Act to be transferred to a province or municipality in the financial year; the date on which each transfer must be paid; and to whom, and to which bank account, each transfer must be paid; (b) (c) ‘‘prescribe’’ means prescribe by regulation in terms of section 37; ‘‘primary bank account’’ in relation to— (a) a province, means a bank account of the Provincial Revenue Fund, envisaged in section 21(2) of the Public Finance Management Act and which the accounting officer of the provincial treasury has certified to the National Treasury; and (b) a municipality, means the bank account of the municipality as determined in terms of section 8 of the Municipal Finance Management Act; ‘‘Public Finance Management Act’’ means the Public Finance Management Act, 1999 (Act No. 1 of 1999); ‘‘Public Transport Operations Grant’’ means the Public Transport Operations Grant referred to in Part A of Schedule 4; ‘‘quarter’’ means, in relation to— (a) a national or provincial department, the period from— (i) 1 April to 30 June; (ii) 1 July to 30 September; (iii) 1 October to 31 December; or (iv) 1 January to 31 March; or (b) a municipality— (i) 1 July to 30 September; (ii) 1 October to 31 December; (iii) 1 January to 31 March; or (iv) 1 April to 30 June; ‘‘receiving officer’’ means, in relation to— (a) a Schedule 4, 5, 6 or 7 allocation transferred to a province, the accounting officer of the provincial department which receives that allocation or a portion thereof for expenditure via an appropriation from its Provincial Revenue Fund; or 5 10 15 20 25 30 35 40 (b) a Schedule 4, 5, 6 or 7 allocation transferred or provided in kind to a 45 municipality, the accounting officer of the municipality; ‘‘receiving provincial department’’ in relation to a Schedule 4, 5, 6 or 7 allocation transferred to a province, means the provincial department which receives that allocation or a portion thereof for expenditure via an appropriation from its Provincial Revenue Fund; ‘‘School Infrastructure Backlogs Grant’’ means the School Infrastructure Backlogs Grant referred to in Part A of Schedule 6; ‘‘Technical Secondary Schools Recapitalisation Grant’’ means the Technical Secondary Schools Recapitalisation Grant referred to in Part A of Schedule 5; ‘‘this Act’’ includes any framework or allocation published, or any regulation made in terms of this Act; ‘‘transferring national officer’’ means the accounting officer of a national department that transfers a Schedule 4, 5 or 7 allocation to a province or municipality or spends a Schedule 6 allocation on behalf of a province or municipality; ‘‘Urban Settlements Development Grant’’ means the Urban Settlements Development Grant referred to in Part B of Schedule 4. 50 55 60 (2) Any approval, certification, decision, determination, instruction, notification or request in terms of this Act must be in writing. GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 1111 No 2 ya 2013 11 ‘‘selemo sa ditjhelete sa isao’’ e bolela, mabapi le— (a) lefapha la naha kapa provense selemong se felang ka la 31 Hlakubele 2015; kapa (b) mmasepala selemong se felang ka 30 Phupjane 2015; ‘‘makala a mmuso’’ e bolela lekala la mmuso le hlalositsweng karong 239 ya Molaotheo; ‘‘tefello e ka hodimo’’ e bolela phethiso ya palo e fetang kabo kapa phethiso ya kabo e sa lateleng sekejulu sa tefello; ‘‘Letlole la tlhokomelo ya ditsela tsa provense’’ e bolela Letlole la Tlhokomelo ya Ditsela tsa Provense e hlaloswang Karolong A ya Sekejulu 4; ‘‘Tefello ya sekejulu’’ e bolela sekejulu se hlalosang— (a) palo e nngwe le e nngwe ya phithiso ya karolo e lekaneng kapa kabo e nngwe le e nngwe e nang le dipehelo ho latela Molao ona e ka fetisetswa provenseng kapa mmasepaleng selemong sa ditjhelete; letsatsi leo phethiso e tshwanetseng ho lefellwa ka lona; le akhaonto ya banka le eo phethiso e nngwe le e nngwe e tshwanetseng ho etswa (b) (c) ‘‘tlhalosetso’’ e bolela tlhalosetso ya molao ho latela karolo 37 ‘‘akhaonto banka e ka sehlohong’’ mabapi le— (a) ka manong le provense, e bolela akhaonto ya banka ya Letlole la Lekeno la Provense le hlaloswang karolong 21(2) ya Molao wa Taolo ya Ditjhelete tsa Setjhaba mme eo ya ikarabellang wa Letlotlo la Provense a e netefaditseng le Letlotlo la Naha; le (b) mmasepala, e bolela akhaonto ya banka ya mmasepala ho latela karolo 8 ya Molao wa Taolo ya Ditjhelete tsa Mmasepala; ‘‘Molao wa Taolo ya Ditjhelete tsa Setjhaba’’ e bolela Molao wa Taolo ya Ditjhelete tsa Setjhaba wa 1999 (Molao 1 wa 1999); ‘‘Letlole la Tshebetso ya Dipalangwang tsa Setjhaba’’ e bolela Letlole la Tshebetso ya Dipalangwang tsa Setjhaba le hlaloswang Karolong A ya Sekejulu 4; ‘‘kotara’’ e bolela, mabapi le— (a) lefapha la naha kapa provense, nakong ya ho tloha— (i) 1 Mmesa ho ya ho 30 Phupjane; (ii) 1 Phupu ho ya ho 30 Lwetse; (iii) 1 Mphalane ho ya ho 31 Tshitwe; kapa (iv) 1 Pherekgong ho ya ho 31 Hlakubele; kapa (b) mmasepala— (i) 1 Phupu ho ya ho 30 Lwetse; (ii) 1 Mphalane ho ya ho 31 Tshitwe; (iii) 1 Pherekgong ho ya ho 31 Hlakubele; kapa (iv) 1 Mmesa ho ya ho 30 Phupjane; ‘‘mohlanka ya amohelang’’ e bo lela, mabapi le— (a) kabo ya sekejulu 4, 5, 6 kapa 7 e lebisitsweng provenseng, ya ikarabellang ho lefapha la provense e fumanang kabo kapa karolo bakeng la ho e sebedisa ho tswa Letloleng la Lekeno la Provense; kapa (b) kabo ya sekejulu 4, 5, 6, kapa 7 e fetiseditsweng kapa e nehetsweng mmasepala e bolela ya ikarabellang mmasepaleng; ‘‘lefapha la provense le amohelang’’ kamanong le kabo ya sekejulu 4, 5, 6 kapa 7 e fetisetswang provenseng e bolela lefapha la provense le amohelang kabo kapa karolo ya teng bakeng la ho e sebedisa ho tswa Letloleng la Lekeno la yona la Provense; ‘‘‘Letlole la Tshubuhlellano ya Marangrang a Sekolo’’ e bolela Letlole la Tshubuhlellano ya Marangrang a Sekolo le hlaloswang karolong A ya Sekejulu 6; ‘‘Letlole la Ntlafatso ya Dikolo tsa Theknical’’ e bolela Letlole la Ntlafatso ya Dikolo tsa Theknical le hlaloswang Karolong A ya Sekejulu 5; ‘‘Molao ona’’ e kenyeleditse moralo o mong le e mong kapa kabo e phahlaladitsweng kapa molao o mong le o mong o entsweng ka tlasa Molao ona; ‘‘mohlanka wa mmuso wa phithiso’’ e bolela mohlanka ya ikarabellang wa lefapha la naha le fetisang kabo e sekejulung 4, 5, kapa 7 ho diprovense kapa dimmasepala kapa e sebedise kabo e sekejulung 6 boemong ba provense kapa mmasepala; ‘‘Letlole la Ntshetsopele ya bodulo ba metsesetoropo’’ ebolela Letlole la Ntshetsopele ya bodulo ba metsesetoropo e hlaloswang karolong B ya Sekejulu 4. (2) Tumello, ho hlwaya, qeto, taelo kapa kopo e entsweng ho latela Molao ona e tshwanetse e be e le e ngotsweng. 5 10 15 20 25 30 35 40 45 50 55 60 12 No. 36555 Act No. 2 of 2013 Objects of Act GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 12

2. The objects of this Act are to— (a) provide for the equitable division of revenue raised nationally among the three spheres of government; (b) promote predictability and certainty in respect of all allocations to provinces and municipalities, in order that provinces and municipalities may plan their budgets over a multi-year period and thereby promote better coordination between policy, planning and budgeting; and (c) promote transparency and accountability in the resource allocation process, by ensuring that all allocations are reflected on the budgets of provinces and municipalities and by ensuring that the expenditure of conditional allocations is reported on by the receiving provincial departments and municipalities. 5 10 CHAPTER 2 EQUITABLE SHARE ALLOCATIONS Equitable division of revenue raised nationally among spheres of government 15 3. (1) Revenue raised nationally in respect of the financial year must be divided among the national, provincial and local spheres of government for their equitable share allocations as set out in Column A of Schedule 1. (2) An envisaged division of revenue anticipated to be raised in respect of the next financial year and the 2015/16 financial year, and which is subject to the provisions of the annual Division of Revenue Acts for those financial years, is set out in Column B of Schedule 1. 20 Equitable division of provincial share among provinces 4. (1) Each province’s equitable share of the provincial share of revenue raised nationally in respect of the financial year is set out in Column A of Schedule 2. 25 (2) An envisaged division for each province of revenue anticipated to be raised nationally in respect of the next financial year and the 2015/16 financial year, and which is subject to the annual Division of Revenue Acts for those financial years, is set out in Column B of Schedule 2. (3) The National Treasury must transfer each province’s equitable share allocation referred to in subsection (1) to the corporation for public deposits account of the province, in accordance with the payment schedule determined in terms of section 22. Equitable division of local government share among municipalities 5. (1) Each municipality’s share of local government’s equitable share of revenue raised nationally in respect of the financial year is set out in Column A of Schedule 3. (2) An envisaged division between municipalities of revenue anticipated to be raised nationally in respect of the next financial year and the 2015/16 financial year, and which is subject to the annual Division of Revenue Acts for those financial years, is set out in Column B of Schedule 3. (3) The National Treasury must transfer each municipality’s equitable share referred to in subsection (1) to the primary bank account of the municipality in three transfers on 5 July 2013, 29 November 2013 and 21 March 2014, in accordance with the payment schedule determined in terms of section 22. 30 35 40 Shortfalls and excess revenue 6. (1) If the actual revenue raised nationally in respect of the financial year falls short of the anticipated revenue set out in Column A of Schedule 1, the national government bears the shortfall. 45 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 1313 No 2 ya 2013 Maikemisetso a Molao 13

2. Maikemisetso a Molao ona ke ho— (a) nehelana ka karolo e lekanang ya lekgetho le e ntsweng boemong ba naha dikarolong tse tharo tsa mmuso; (b) ho phahamisa ponelopele le netefaletso ya dikabo tsohle ho diprovense le dimmasepala e le hore dikgone ho rala ditekanyetso tsa tsona tsa dilemo le ho phahamisa tshebetso mmoho mahareng a pholisi, moralo le ditekanyetso; le (c) ho phahamisa poneletso le maikarabelo tsamaisong ya ho nehelana ka disebediswa ka ho etsa bonnete hore dikabo tsohle dihlahella ditekanyetsong tsa provense le dimmasepala le ka ho etsa bonnete hore tshebediso ya dikabo tsenang le dipehelo dihlahella ditekanyetsong tsa diprovense le dimmasepala le ho tlalehwa ke dimmasepala le mafapha a diprovense a amohelang. 5 10 KGAOLO 2 KAROLO E LEKANANG YA DIKABO Karolo e lekanang ya kabo e entsweng boemong ba naha dikarolong tsa mmuso 15 3. (1) Lekeno le entsweng boemong ba naha selemong sa ditjhelete le tshwanetse le arolelwe naha, provense le dikarolo tsa mmuso wa selehae bakeng la dikarolo tsa dikabo tse lekanang jwalo ka ha ho hlalositswe kholomong A ya sekejulu 1. (2) Tjhebelopele ya karolo ya lekeno le lebelletsweng ho ka etswa selemong sa ditjhelete sa isao le selemo sa ditjhelete sa 2015/16, seo e bile se ikamahanya le nehelano ya selemo ya Melao ya Dikarolo tsa Lekeno bakeng la dilemo tseo tsa ditjhelete tse hlalositswe kholomong B ya sekejulu 1. Karolo e lekanang ya kabo mahareng a diprovense 4. (1) Karolo e lekanang ya provense ho tswa karolong ya lekeno le entsweng boemong ba naha ho latela selemo sa ditjhelete se hlalositsweng kholomong A ya sekejulu 2. (2) Tjhebelopele ya karolo ya lekeno lebakeng la provense e nngwe le e nngwe le lebelletsweng ho etswa boemong ba naha bakeng la selemo sa ditjhelete sa isao le selemo sa ditjhelete sa 2015/16, eo e bile e ikamahanya le nehelano ya selemo Melaong ya Dikarolo tsa Lekeno bakeng la dilemo tseo tsa ditjhelete, tse hlalositswe kholomong B ya sekejulu 2. (3) Letlotlo la naha le tshwanetse ho fetisa karolo e lekanang ya kabo ya provense e nngwe le e nngwe e hlalositsweng karolwaneng (1) ho sehlopha sa batho ba kgethuweng bakeng la akhaonto ya ho kenya tjhelete ya setjhaba ya provense ho latela sekejulu sa tefello se hlwauweng ke karolo 22. Karolo e lekanang bakeng la mmuso wa selehae mahareng a dimmasepala 5. (1) Karolo ya mmasepala o mong le o mong karolong e lekanang ya lekeno le e ntsweng boemong ba naha selemong sa ditjhelete e hlahisitswe kholomong A ya sekejulu 3. (2) Tjhebelopele ya karolo ya lekeno mahareng a dimmasepala le lebelletsweng ho etswa boemong ba naha selemong sa ditjhelete sa isao le selemo sa ditjhelete sa 2015/16 eo e bile e ikamahanya le nehelano ya selemo Melaong ya Dikarolo tsa Lekeno bakeng la dilemo tseo, e hlalositswe kholomong B ya sekejulu 3. (3) Karolo e lekanang ya mmasepala o mong le o mong e hlalositsweng karolwaneng (1) e tshwanetse ho fetisetswa akhaontong ya banka ya mmasepala ka diphithiso tse tharo ka la 5 Phupu 2013, 29 Pudungwane 2013 le ka 21 Hlakubele 2014, ka ho ipapisa le sekejulu sa tefello se hlwauweng ke Letlotlo la Naha ho latela karolo 22. 20 25 30 35 40 45 Kgahello le lekeno le eketsehileng 6. (1) E bang lekeno le entsweng boemong ba naha ho latela kgahello selemong sa ditjhelete jwalo ka ha hone ho lebelletswe jwalo ka ha ho hlalositswe sekejulung 1, mmuso wa naha ke ona o tla nka maikarabello kgaellong eo. 50 14 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 14 (2) If the actual revenue raised nationally in respect of the financial year exceeds the anticipated revenue set out in Column A of Schedule 1, the excess accrues to the national government, and may be used to reduce borrowing or pay debt as part of its share of revenue raised nationally. (3) A portion of national government’s equitable share or excess revenue envisaged in subsection (2), may be appropriated through the applicable legislation envisaged in section 12 of the Money Bills Amendment Procedure and Related Matters Act, 2009 (Act No. 9 of 2009), to make further allocations to— 5 (a) national departments; or (b) provinces or municipalities, as a conditional or an unconditional allocation. 10 CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES CHAPTER 3 Part 1 Conditional allocations Conditional allocations to provinces 7. (1) Conditional allocations to provinces for the financial year from the national government’s share of revenue raised nationally are set out in— (a) Part A of Schedule 4, specifying allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets; (b) Part A of Schedule 5, specifying specific-purpose allocations to provinces; (c) Part A of Schedule 6, specifying allocations-in-kind to provinces for designated special programmes; and (d) Part A of Schedule 7, specifying funds that are not allocated to specific provinces, that may be released to provinces to fund disaster response within a period from three days up to three months following a declared disaster in terms of the conditions of the Disaster Management Act, 2002 (Act No. 57 of 2002). (2) An envisaged division of conditional allocations to provinces from the national government’s share of revenue anticipated to be raised nationally for the next financial year and the 2015/16 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1). (3) (a) The Health Facility Revitalisation Grant consists of the Health Infrastructure Grant Component, the Hospital Revitalisation Grant Component and Nursing Colleges and Schools Grant Component. (b) The national transferring officer must submit proposed allocations per grant component for each province to the National Treasury for approval and publication in terms of paragraph (c). (c) The National Treasury must, within 14 days after this Act takes effect, publish by notice in the Gazette the allocations per grant component for every province. (d) Subject to such conditions as the National Treasury may determine, the National Treasury may, on request of the national transferring officer, or in its discretion after consultation with the national transferring officer, approve amendments to the allocations for a grant component for a province. 15 20 25 30 35 40 (e) The approval of an amendment in terms of paragraph (d) takes effect on the date 45 of the notification conveying the approval to the national transferring officer. (f) The national transferring officer must, within 7 days after receipt of the notification referred to in paragraph (e), notify the affected receiving officer of the approval of an amendment in terms of paragraph (d). (g) The National Treasury must, within 14 days after each quarter, publish by notice in the Gazette all amendments approved in terms of paragraph (d) during that quarter. 50 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 1515 No 2 ya 2013 15 (2) E bang lekeno le entsweng bo emong ba naha le eketsehile selemong sa ditjhelete jwalo ka ha hone ho sa lebellwa le kaha ho hlalositswe kholomong A ya sekejulu 1, keketseho eo e tla eketseha mmusong wa naha, ho tlatla sebediswa ho fokotsa kadimo kapa ho lefella mekitlane jwalo ka ha e le karolo ya yona ya lekeno le entsweng boemong ba naha. (3) Karolwana ya karolo e lekanang ya mmuso wa naha kapa keketseho ya lekeno le lebelletsweng karolwaneng (2) e ka ajwa ho latela ketsamolao o hlalositsweng karolong 12 ya Molao wa Tukiso ya Tsamaiso ya diBili tsa Tjhelete le Dintlha tse Amehang wa 2009 (Molao 9 wa 2009), ho tswelapele ka dikabo ho— 5 (a) mafapha a naha kapa; kapa (b) diprovense kapa dimmasepala e le kabo e nang le dipehelo kapa e senang 10 dipehelo. KGAOLO 3 DIKABO TSENANG LE DIPEHELO HO DIPROVENSE LE DIMMASEPALA Karolo 1 15 Dikabo tsenang le dipehelo Dikabo tsenang le dipehelo diprovenseng 7. (1) Dikabo tsenang le dipehelo diprovenseng bakeng la selemo sa ditjhelete le ho tswa karolong ya lekeno la mmuso wa naha le entsweng boemong ba naha dihlahisitswe kholomong A ya disekejulu tse latelang: 20 (a) Karolo A ya Sekejulu 4, e totobatsa dikabo tsa diprovense ho nehelana ka tjhelete bakeng la mananeo kapa mesebetsi e thuswang ka tjhelete ho tswa ditekanyetsong tsa provense; (b) Karolo A ya Sekejulu 5, e totobatsa dikabo tse itseng diprovenseng; (c) Karolo A ya Sekejulu 6, e totobatsa dikabo bakeng la mananeo a ikgethileng 25 diprovenseng; le (d) Karolo A ya Sekejulu 7, e totobatsa ditjhelete tse sokang diajelwa diprovense tse itseng, tse kannang tsa nehelwa diprovense ho tlamela koduwa matsatsing a mararo ho ya dikgweding tse tharo ho latela koduwa e phatlaladitsweng ho latela dipehelo tsa Molao wa Taolo ya Koduwa wa 2002 (Molao 57 wa 2002). (2) Tjhebelopele ya karolo ya dikabo tsenang le dipehelo diprovenseng ho tswa karolong ya lekeno la mmuso wa naha le lebelletsweng ho ka etswa boemong ba naha bakeng la selemo sa ditjhelete sa isao le selemo sa ditjhelete sa 2015/16 e ikamahanyang le Melao ya Dikarolo tsa Lekeno tsa selemo dilemong tseo e karolwaneng (1). (3) (a) Letlole la Ntlafatso ya Disebediswa tsa Bophelo bo Botle le akga ka hare Karolo ya Letlole la Popehotheo ya Bophelo bo Botle, Karola ya Letlole la Ntlafatso ya Dipetlele le Karolo ya Letlole la Dikolo le Dikoletjhe tsa Booki. (b) Mohlanka wa phithiso wa naha o tshwanetse a nehelane ka dikabo tse sisintsweng letloleng ka leng bakeng la provense e nngwe le e nngwe ho Letlotlo la Naha bakeng la ho ka tjhaelwa monwana le ho ka phatlalatswa ho latela serapa (c). (c) Letlotlo la Naha letshwanetse le phatlalatse ka tsebiso Gazzeteng dikabo tsa karolo e nngwe le e nngwe bakeng la provense ka nngwe matsatsing a 14 ka mora hore Molao ona o kene tshebetsong. (d) Ho latela maemo a tla hlwauwa ke Letlotlo la Naha, Letlotlo la Naha le ka tjhaela monwana ditokiso dikabong bakeng la dikarolo tsa letlole ho diprovense, ka kopo ya mohlanka wa phethiso wa naha kapa ka ho phethisa ka mora ho kopana le mohlanka wa phethiso wa naha. (e) Ho tjhaelwa monwana ha tokiso ho latela serapa (d) ho kena tshebetsong ka nako ya tsebiso ho mohlanka wa phithiso wa naha. (f) Mohlanka wa phithiso wa naha o tshwanetse ho tsebisa moamohedi ya amehang ka ho tjhaelwa monwana ha tokiso ho latela serapa (e) matsatsing a 7 ka mora ho fumanama tsebiso e hlaloswang serapeng (d). (g) Letlotlo la Naha le tshwanetse ho phatlalatsa ditokiso tsohle tse tjhaetsweng monwana kotareng eo ho latela serapa (d) ka tsebiso Gazzetteng, matsatsing a 14 ka mora kotare e nngwe le e nngwe. 30 35 40 45 50 55 16 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 Conditional allocations to municipalities 16 8. (1) Conditional allocations to local government in respect of the financial year from the national government’s share of revenue raised nationally are set out in— (a) Part B of Schedule 4, specifying allocations to municipalities to supplement the funding of functions funded from municipal budgets; (b) Part B of Schedule 5, specifying specific-purpose allocations to municipali- ties; (c) Part B of Schedule 6, specifying allocations-in-kind to municipalities for designated special programmes; and (d) Part B of Schedule 7, specifying funds that are not allocated to specific municipalities, that may be released to local government or municipalities to fund disaster response within a period from three days up to three months following a declared disaster in terms of the conditions of the Disaster Management Act, 2002 (Act No. 57 of 2002). (2) An envisaged division of conditional allocations to local government from the national government’s share of revenue anticipated to be raised nationally for the next financial year and the 2015/16 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1). (3) Funding approved by the National Treasury for specific transport contracts for capital projects from the indicative allocations for the Public Transport Infrastructure Grant listed in Column B of Part B of Schedule 5, may not be altered downwards in the Division of Revenue Acts for the next financial and 2015/16 financial year. (4) (a) A municipality may only with the approval of the National Treasury pledge, offer as security or commit to a person or institution any envisaged conditional allocation to the municipality for the next financial year and the 2015/16 financial year, for the purpose of securing a loan or any other form of financial or other support from that person or institution. (b) Before making a decision, the National Treasury must— (i) notify the relevant transferring national officer of the approval sought by a municipality and that the officer may submit comment to the National Treasury regarding the approval sought, within five working days after notification or such longer period as the National Treasury may approve; and consider any comment so submitted by the officer. (ii) Part 2 5 10 15 20 25 30 35 Duties of accounting officers in respect of Schedule 4 to 7 allocations Duties of transferring national officer in respect of Schedule 4 allocations 9. (1) The transferring national officer of a Schedule 4 allocation is responsible for— (a) ensuring that transfers to all provinces and municipalities are— (i) deposited only into the primary bank account of a province or 40 municipality; and and non-financial performance (ii) made in accordance with the payment schedule approved in terms of section 22, unless allocations are withheld or stopped in terms of section 17 or 18; (b) monitoring financial information on programmes partially or fully funded by an allocation, other than the Urban Settlements Development Grant, in accordance with subsection (2) and the requirements of the applicable framework; complying with the requirements of the applicable framework; submitting a monthly provincial report on infrastructure expenditure partially or fully funded by the allocation within 30 days after the end of each month to the National Treasury, in the format determined by the National Treasury; (c) (d) 45 50 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 1717 No 2 ya 2013 Dikabo tsenang le dipehelo dimmasepaleng 17 8. (1) Dikabo tsenang le dipehelo mmusong wa selehae ho latela selemo sa ditjhelete ho tswa karolong ya lekeno la mmuso wa naha le entsweng boemong ba naha dihlahisitswe— (a) Karolo B ya Sekejulu 4 se totobatsa ho dimmasepala ho matlafatsa ditjhelete 5 tse nehetsweng mesebetsi ho tswa ditekanyetsong tsa mmasepala; (b) Karolo B ya Sekejulu 5 se totobatsa dikabo tse itseng dimmasepaleng; (c) Karolo B ya Sekejulu 6 se totobatsa kabo bakeng la mananeo a ikgethileng le (d) Karolo B ya Sekejulu 7 se totobatsa ditjhelete tse sokang diajelwa dimmasepala tse itseng, tse kannang tsa nehelwa mmuso wa selehae kapa dimmasepala ho tlamela koduwa matsatsing a mararo ho ya dikgweding tse tharo ho latela koduwa e phatlaladitsweng le ho latela dipehelo tsa Molao wa Taolo ya Koduwa wa 2002 (Molao 57 wa 2002). (2) Tjhebelopele ya dikarolo tsa dikabo tsenang le dipehelo mmusong wa selehae ho tswa karolong ya lekeno la mmuso wa naha le lebelletsweng ho ka etswa boemong ba naha bakeng la selemo sa ditjhelete sa isao le selemo sa ditjhelete sa 2015/16 le se hlahellang karolwaneng (4) mabapi le Marangrang a Dipalangwang tsa Setjhaba le Letlole, di ka tlasa Melao ya Dikarolo tsa Lekeno ya selemo bakeng la dilemo tseo jwalo ka ha ho hlahisitswe kholomong B ya disekejulu tse karolwaneng (1). (3) Thuso ya ditjhelete e tjhahelletsweng monwana ke Letlotlo la Naha bakeng la ditumellano tse ikgethileng tsa dipalangwang bakeng la diprojeke tse ka sehlohong ho tswa dikabong tsa Letlole la Tsamaiso le Marangrang a Dipalangwang tsa Setjahaba kholomong B ya karolo B Sekejulung 5, e ka se theosetswe ho Melao ya Dikarolo tsa Lekeno bakeng la selemo sa ditjhelete sa isao le 2015/16. 4 (a) Mmasepala o ka ikana ka tumello ya Letlotlo la Naha ho ka nehelana ka tshireletso kapa ho itlama ho motho kapa motheo o hlalositsweng kabong e nang le dipehelo ho mmasepala bakeng la selemo sa ditjhelete sa isao le 2015/16 bakeng la ho ka nehelwa kadimo ya tjhelete kapa tshehetso e nngwe le e nngwe ya ditjhelete kapa tshehetso ho tswa mothong kapa motheong o itseng. (b) Pele ho etswa qeto, Letlotlo la Naha le tshwanetse ho— (i) tsebisa mohlanka wa phethiso wa naha ka kopo ya mmasepala bakeng la tumello mme mohlanka wa phethiso wa naha a ka nehela tlhahiso ho Letlotlo la naha mabapi le tumello, matsatsing a mahlano a tshebetso ka mora tsebiso kapa nako eo Letlotlo la naha le tlang ho e dumella; le nahana ka tlhahiso e nngwe le e nngwe e nehetsweng ke mohlanka. (ii) Karolo 2 Mesebetsi ya ya ikarabellang ho latela dikabo tse sekejulung 4 ho ya ho 7 Mesebetsi ya mohlanka wa phithiso wa naha ho latela dikabo tse Sekejulung 4 9. (1) mohlanka wa phithiso wa naha dikabong tse Sekejulung 4 maikarabelo a ha e ke ho— (a) etsa bonnete hore diphithiso tsohle ho ya diprovenseng le dimmasepaleng di— (i) kenngwa akhaonteng ya sethatho ya banka ya provense kapa mmasepala; le (ii) etsa ho latela tefello ya sekejulu se dumelletsweng ho latela karolo 22 ntle le ha eba dikabo dithibetswe kapa ho emiswa ho latela karolo 17 kapa18; (b) beha leihlo tshebediso le lesedi la tshebetso ya mananeo a tjhelete le ao e seng a ditjhelete a thuswang ka tjhelete e tswang kabong, ntle le Letlole la Ntshetsopele ya Bodulo ba Metsesetoropo ho latela karolwana (2) le ditlhoko tsa moralo wa tshebetso; ikamahanya le ditlhokeho tsa moralo wa tshebetso; (c) (d) nehelana ka tlaleho ya kgwedi le kgwedi ya provense ya ditjeho tsa marangrang a thusitsweng ka ho phethahala kapa ha nyenyane ke kabo ya Sekejulu 4 matsatsing a 30 ka mora mafelo a kgedi e nngwe le e nngwe ho Letlotlo la Naha, ka mokgwa o hlwauweng ke Letlotlo la Naha. 10 15 20 25 30 35 40 45 50 55 18 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 18 (e) (f) submitting a quarterly non-financial performance report within 45 days after the end of each quarter to the National Treasury in terms of the relevant framework; and evaluating the performance of programmes funded or partially funded by the allocation and the submission of such evaluations to the National Treasury, within four months in respect of a provincial department, and six months in respect of a municipality, after the end of the financial year. (2) Any monitoring programme or system that is utilised to monitor financial and non-financial performance information on a programme partially or fully funded by a Schedule 4 allocation must— (i) (ii) be approved by the National Treasury; not impose any excessive administrative responsibility on receiving officers beyond the provision of standard management information; (iii) be compatible and integrated with and not unnecessarily duplicate other relevant national, provincial and local systems; and support compliance with section 11(2). (iv) Duties of transferring national officer in respect of Schedules 5 and 6 allocations 10. (1) A transferring national officer of a Schedule 5 or 6 allocation must— (a) not later than 14 days after this Act takes effect, certify to the National Treasury that— (i) frameworks are reasonable and do not impose excessive administrative responsibility on receiving provincial departments and municipalities beyond the provision of standard management information; (iii) (ii) monitoring provisions are compatible and integrated with and do not duplicate other relevant national, provincial and local systems; and in respect of a Schedule 5 allocation, any business plans requested in respect of how allocations will be utilised by a province or municipality, as the case may be, have been approved before the start of the financial year; (b) in respect of Schedule 5 allocations— (i) transfer funds only after receipt of all information required in terms of this Act and submission of all relevant information to the National Treasury; transfer funds only in accordance with the payment schedule determined in terms of section 22; and (ii) (iii) deposit funds only into the primary bank account of a province or municipality; and (c) ensure that all other provisions of this Act and the relevant framework for the particular allocation necessary for the transfer of an allocation are complied with. (2) The transferring national officer must submit all relevant information and documentation referred to in subsection (1)(a) to the National Treasury within 14 days after this Act takes effect. (3) A transferring national officer who has not complied with subsection (1), must transfer the allocation in the manner instructed by the National Treasury, including transferring the allocation as an unconditional allocation. (4) Before making the first transfer of any allocation in terms of subsection (1)(b), the transferring national officer must take note of any notice in terms of section 30(1) containing the details of the relevant primary bank accounts. (5) The transferring national officer of a Schedule 5 allocation to a municipality is responsible for monitoring financial and non-financial performance information on programmes funded by the allocation. (6) Any transferring national officer of a Schedule 5 or 6 allocation must, as part of the reporting envisaged in section 40(4)(c) of the Public Finance Management Act, submit information, in the format determined by the National Treasury, for the month in question, and for the financial year up to the end of that month, on— (a) (b) the amount of funds transferred to a province or municipality; the amount of funds withheld or stopped from any province or municipality, the reasons for the withholding or stopping and the steps taken by the 5 10 15 20 25 30 35 40 45 50 55 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 1919 No 2 ya 2013 19 (e) ho nehelana ka tlaleho ya tshebetso kotare ya mesebetsi e seng ya tjhelete matsatsing a 45 ka mora kotare e nngwe le e nngwe ho Letlotlo la Naha ho latela mokgwa wa tshebetso; le ho hlahloba tshebetso ya mananeo a thuswang ka ditjhelete ke kabo le ho nehelana ka dihlahlobo tseo ho Letlotlo la Naha dikgweding tse nne ho mafapha a provense le dikgweding tse tsheletseng ho mmasepala ka mora pheletso ya selemo sa ditjhelete. (f) (2) Ho latela dikabo tsa Sekejulu 4, mofuta o fe kapa o fe o sebediswang ho ka beha tshebediso leihlo le lesedi la tshebetso ya mananeo ao e seng a ditjhelete a thuswang ka tjhelete e tswang kabong a tshwanetse ho— (i) dumellwa ke Letlotlo la Naha; (ii) se hatelle boikarabello bofetisang ho bahlanka ba amohelang ka nqane ho nehelano ya boemo ba taolo ya lesedi; sebetsa mmoho le ho se phethaphethe mekgwa ya tshebetso ya naha le diprovense le tsamaiso ya selehae ho sa hlokahale; le tsamaisana mmoho le karolo 11(2). (iii) (iv) Mesebetsi ya mohlanka wa phithiso wa naha ho latela dikabo tse Sekejulung 5 ho ya ho 6 10. (1) Mohlanka wa phetiso wa naha wa kabo ya Sekejule sa 5 kapa 6 o tshwanetse ho— (a) netefatsa ho Letlotlo la Naha pele ho matsatsi a 14 a feta le ka mora hore Molao ona o kene tshebetsong hore— (i) meralo ya tshebetso ya kabo e ya utlwahala mme ha e hatelle maikarabello a tsamaiso e fetelletseng mafapheng a amohelang a diprovense le dimmasepala ka nqane ho nehelano ya boemo ba taolo ya lesedi; (ii) dinehelano tsa ho beha leihlo disebetse mmoho le ho se phethaphethe mekgwa ya tshebetso ya naha, diprovense le selehae; le (iii) ho latela kabo e Sekejulung 5, leano le leng le le leng la kgwebo le kopuweng ho latela mokgwa oo dikabo ditlang ho sebediswa ka teng ke provense kapa mmasepala di dumetswe pele ho qaleho ya selemo sa ditjhelete; (b) ho latela dikabo tse Sekejulu 5— (i) ho fetisa ditjhelete ha feela lesedi le hlokahalang le fumanehile mme le nehetswe Letlotlo la Naha ho latela Molao ona; (ii) ho fetisa ditjhelete ho latela Sekejulu sa tefello se hlwauweng ho latela karolo 22; le (iii) ho kenya tjhelete akhaontong ya sethatho ya banka ya provense kapa mmasepala; le (c) ho etsa bonnete hore ho ikamahanywa le Molao ona le kapa moralo o mong wa tshebetso lebakeng la kabo e itseng e hlokahalang bakeng la ho ka fetiswa. (2) Mohlanka wa phithiso wa naha o tshwanetse ho nehelana ka lesedi le ditokomane tse hlaloswang karolwaneng (1)(a) ho Letlotlo la Naha matsatsing a 14 ka mora hore Molao ona o kene tshebetsong. (3) Mohlanka wa phithiso wa naha ya sokang a ikamahanya le karolwana (1) o tshwanetse ho fetisa kabo ka tsela eo Letlotlo la Naha le laetseng ka teng ho kenyeleditse ho fetisa kabo e le kabo e senang dipehelo. (4) Pele phithiso ya pele ya kabo e nngwe le e nngwe e etswa ho latela karolwana (1)(b), mohlanka wa phithiso wa naha o tshwanetse ho elellwa tsebiso e nngwe le e nngwe ho latela karolo 30(1) ya Letlotlo la Naha e hlalosang dintlha tsa diakhaonto tsa banka tse ka sehloohong. (5) Mohlanka wa phithiso wa naha kabong e Sekejulung 5 ho mmasepala, maikarabelo a hae ke ho beha leihlo tshebediso ya tjhelete le mananeo ao e seng a ditjhelete a thuswang ka tjhelete e tswang kabong. (6) Ho latela kabo e Sekejulung 5 kapa 6, mohlanka wa phithiso wa naha o tshwanetse ho nehelana ka lesedi Letlotlong la Naha bakeng la kgwedi eo ho tlalehilweng ka yona le bakeng la selemo sa ditjhelete ho fihlela bofelong ba kgwedi eo, e le karolo ya tlaleho e hlalositsweng karolong 40(4)(c) ya Molao wa Taolo ya Ditjhelete tsa Setjhaba ka mokgwa o tlabe o hlwauwe ke Letlotlo la Naha ka— (a) palo ya tjhelete e fetiseditsweng provenseng le mmasepaleng; (b) palo ya ditjhelete tse emisitsweng kapa tse thibetsweng ho tswa provenseng kapa mmasepaleng o mong le o mong, mabaka a ho emisa kapa ho thibela le 5 10 15 20 25 30 35 40 45 50 55 60 20 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 20 (c) (d) transferring national officer and the receiving officer to deal with the matters or causes that necessitated the withholding or stopping of the payment; the actual expenditure incurred by the province or municipality in respect of a Schedule 5 allocation; the actual expenditure incurred by the transferring national officer in respect of a Schedule 6 allocation; any matter or information that may be required by the relevant framework for the particular allocation; and such other matters as the National Treasury may determine. (7) A transferring national officer must submit to the National Treasury— (e) (f) (a) a monthly provincial report on infrastructure expenditure partially or fully funded by the Health Facility Revitalisation Grant or Technical Secondary Schools Recapitalisation Grant within 30 days after the end of each month, in the format determined by the National Treasury; and (b) a quarterly performance report of all programmes partially or fully funded by a Schedule 5 or 6 allocation within 45 days after the end of each quarter, in accordance with the requirements of the relevant framework. (8) The transferring national officer must evaluate the performance of all programmes partially or fully funded by a Schedule 5 or 6 allocation and submit such evaluations to the National Treasury, within four months in respect of a provincial department, and six months in respect of a municipality, after the end of the financial year. (9) The transferring national officer for the Human Settlements Development Grant must— (a) (b) in consultation with the receiving officer and the National Treasury, determine the allocations for the financial year and the indicative allocations for the next financial year and the 2015/16 financial year from the Human Settlements Development Grant for each municipality that has level one or two accreditation; submit the allocations and indicative allocations to the National Treasury not later than 28 days after this Act takes effect; and (c) publish by notice in the Gazette the allocations and indicative allocations within 14 days after the submission thereof to the National Treasury. Duties of receiving officer in respect of Schedule 4 allocations 11. (1) The receiving officer of a Schedule 4 allocation is responsible for— (a) complying with the relevant framework for the Schedule 4 allocation; and (b) the manner in which the Schedule 4 allocation received from a national transferring officer is allocated and spent. (2) The receiving officer of a municipality must— (a) ensure and certify to the National Treasury that the municipality— (i) indicates each programme partially or fully funded by a Schedule 4 allocation in its annual budget and that the Schedule 4 allocation is specifically and exclusively appropriated in that budget according to the purpose of the allocation; and (ii) makes public, in terms of section 21A of the Municipal Systems Act, the conditions and other information in respect of the allocation, to facilitate performance measurement and the use of required inputs and outputs; and (b) when submitting the municipality’s statements in terms of section 71 of the Municipal Finance Management Act for September 2013, December 2013, March 2014 and June 2014, report to the transferring national officer, the relevant provincial treasury and the National Treasury— (i) in respect of the Urban Settlements Development Grant, on financial performance against the measures defined in its service delivery and budget implementation plan; and in respect of any other Schedule 4 allocation, on financial performance of programmes partially or fully funded by the allocation; and (c) within 30 days after the end of each quarter, report to the transferring national (ii) officer and the National Treasury— (i) in respect of the Urban Settlements Development Grant, on non-financial 5 10 15 20 25 30 35 40 45 50 55 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 2121 No 2 ya 2013 21 mehato e nkuweng ke mohlanka wa phithiso wa naha le mohlanka ya amohelang ho ka sebetsana le dintlha kapa mabaka a entseng ho emiswe kapa ho thibelwe tefello; tahlehelo ya tshebediso e fumanweng ke provense kapa mmasepala ho latela kabo e sekejulung 5; tahlehelo ya tshebediso e fumanweng ke mohlanka wa phithiso wa naha ho latela kabo e sekejulung 6; lesedi kapa ntlha e nngwe le e nngwe e hlalositsweng moralong wa tshebetso bakeng la kabo e itseng; le dintlha tse ding tse tla hlwauwa ke Letlotlo la Naha. (c) (d) (e) (f) (7) Mohlanka wa phithiso wa naha o tshwanetse ho nehela Letlotlo la Naha— (a) (b) tlaleho ya kgwedi le kgwedi ya provense ya ditjeho tsa marangrang a ntlafatso ya dikolo tsa bophelo bo botle le tsa theknical matsatsing a 30 ka mora mafelo a kgwedi e nngwe le e nngwe ka mokgwa o hlwauwe ke Letlotlo la Naha; le tlaleho ya kotara ya tshebetso ya mananeo ohle a lefellwang ke kabo ya Sekejulu 5 kapa 6 matsatsing a 45 ka mora kotara e nngwe le e nngwe Letlotlong la Naha ho latela ditlhoko tsa moralo wa tshebetso. (8) Mohlanka wa naha wa phithiso o tshwanetse ho hlahloba tshebetso ya mananeo ohle a thusitsweng ka ditjhelete tsa kabo ya Sekejulu 5 kapa 6 ho nehelana ka dihlahlobo ho Letlotlo la Naha dikgweding tse nne ho diprovense le dikgweding tse tsheletseng ho dimmasepala ka mora pheletso ya selemo sa ditjhelete. (9) Mohlanka wa phithiso wa naha bakeng la Letlole la Ntshetshopele ya Bodulo o tshwanetse ho— (a) kopana le mohlanka ya amohelang le Letlotlo la Naha, ho ka hlwaya dikabo bakeng la selemo sa ditjhelete le pontsho ya dikabo bakeng la selemo sa ditjhelete sa isao le selemo sa ditjhelete sa 2015/16 ho tswa letloleng la Ntshetsopeleng ya Bodulo ba Batho bakeng la mmasepala e nang le tumello ya boemo ba pele kapa ba bobedi; (b) nehelana ka dikabo kapa pontsho ya dikabo ho Letlotlo la Naha pele matsatsi a 28 a feta ka mora hore Molao ona o kene tshebetsong; le (c) phatlalatsa dikabo Gazzeteng matsatsing a 14 ka mora ho nehela Letlotlo la Naha. Mesebetsi ya mohlanka ya amohelang ho latela dikabo tse Sekejulu 4 11. (1) Mohlanka ya amohelang ho latela kabo e sekejulung 4 o ikarabella bakeng la— (a) ho ikamahanya le moralo wa tshebetso bakeng la dikabo tse Sekejulung 4; le (b) mokgwa oo kabo e Sekejulung 4 e nehetsweng ka teng le ho sebediswa ho tswa mohlankeng wa phithiso. (2) Mohlanka ya amohelang wa mmasepala o tshwanetse ho— (a) etsa bo nnete le ho netefaletsa Letlotlo la Naha hore mmasepala— (i) o bontsha nehelano le lenaneo le leng le le leng le thuswang ka tjhelete kapa le thuswang ha nyane ka tjhelete ya kabo ya Sekejulu 4 tekanyetsong ya yona ya selemo le hore kabo ya Sekejulu 4 e hlauwe ho latela maikemisetso a kabo eo; le (ii) ho phatlalatsa dipehelo le lesedi le leng ho latela kabo le ho latela karolo 21A ya Molao wa Mekgwa ya Tsamaiso ya Mmasepala e le ho nolofatsa tekanyo ya tshebetso le tshebediso ya tse kenngwang le tse ntshwang tse hlokahalang; le (b) ha nehelano ya tokodiso ya mmasepala ho latela karolo 71 ya Molao wa Tsamaiso ya Ditjhelete tsa Mmasepala tsa Lwetse 2013, Tshitwe 2013, Hlakubele 2014 le Phupjane 2014, tlaleho ho mohlanka wa phithiso wa naha, letlotlo la provense le Letlotlo la Naha— (i) ntlheng ya Letlole la Ntshetsopele ya bodulo ba metsetsesetoropo, tshebetsong ya ditjhelete kgahlano le metjha e hlalositsweng phanong ya tshebeletso ya yona le leano la ho kenya tekanyetso tshebetsong; le (ii) ntlheng ya kabo e nngwe le e nngwe ya Sekejulu 4 ho tshebetso ya ditjhelete mananeong a lefelletsweng ke kabo; le (c) ho tlalehela mohlanka wa phithiso wa naha le Letlotlo la Naha matsatsing a 30 ka mora kotara e nngwe le e nngwe e fihle pheletsong— (i) ntlheng ya Letlole la Ntshetsopele ya Bodulo ba Metsesetoropo, ho tshebetso e seng ya ditjheletekotareng eo kgahlano le metjha e 5 10 15 20 25 30 35 40 45 50 55 60 22 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 22 (ii) performance for that quarter against the measures defined in its service delivery and budget implementation plan; and in respect of any other Schedule 4 allocation, on non-financial performance of programmes partially or fully funded by the allocation. (3) The National Treasury must make the report submitted to it in terms of subsection (2)(b) or (c) available to any other national departments that have responsibilities relating to the allocation. (4) The receiving officer in a province must submit to the relevant provincial treasury and the transferring national officer— (a) as part of the report required in section 40(4)(c) of the Public Finance Management Act, reports on financial and non-financial performance of programmes partially or fully funded by a Schedule 4 allocation; (b) a quarterly non-financial performance report of programmes partially or fully funded by a Schedule 4 allocation within 30 days after the end of each quarter; and a monthly provincial report on infrastructure programmes partially or fully funded by a Schedule 4 allocation within 15 days after the end of each month, in the format determined by the National Treasury. (c) (5) The receiving officer must report on programmes partially or fully funded by a Schedule 4 allocation against the relevant framework in its annual financial statements and annual report. (6) (a) The receiving officer must, within two months after the end of the financial the province or year, evaluate the financial and non-financial performance of municipality, as the case may be, in respect of programmes partially or fully funded by a Schedule 4 allocation and submit such evaluation to the transferring national officer and the relevant provincial treasury. (b) A municipality that receives the Urban Settlements Development Grant must report financial and non-financial performance information against its capital budget in terms of section 71 of the Municipal Finance Management Act. (c) The reporting on performance with respect to the Urban Settlements Development Grant must be based on the infrastructure budget and service delivery and budget implementation plan of the municipality concerned. Duties of receiving officer in respect of Schedule 5 or 7 allocations 12. (1) The receiving officer of a Schedule 5 or 7 allocation must ensure compliance with the relevant framework. (2) The relevant receiving officer must, in respect of a Schedule 5 or 7 allocation transferred to— (a) a province, as part of the report required in section 40(4)(c) of the Public Finance Management Act, report on the matters referred to in subsection (3) and submit a copy of that report to the relevant provincial treasury and the transferring national officer; (b) a municipality, as part of the report required in terms of section 71 of the Municipal Finance Management Act, report on the matters referred to in subsection (4) and submit a copy of that report to the relevant provincial treasury, the National Treasury and the relevant transferring national officer; and a province or a municipality, submit a quarterly non-financial performance report within 30 days after the end of each quarter to the transferring national officer and the relevant provincial treasury. (c) 5 10 15 20 25 30 35 40 45 (3) A report for a province in terms of subsection (2)(a) must set out for that month 50 (a) (b) (c) and for the financial year up to the end of that month— the amount received by the province; the amount of funds stopped or withheld from the province; the actual expenditure by the province in respect of Schedule 5 and 7 allocations; the amount transferred to any national or provincial public entity to implement a programme funded by a Schedule 5 allocation on behalf of a province or to assist the province in implementing such a programme; the available figures regarding the expenditure by a public entity referred to in paragraph (d); (d) (e) 55 60 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 2323 No 2 ya 2013 23 hlalositsweng phanong ya ditshebeletso le leano la ho kenya tekanyetso tshebetsong; le (ii) ntlheng ya kabo e nngwe le e nngwe ya Sekejulu 4 ho tshebetso e seng ya ditjhelete ya mananeo a lefelletsweng ke kabo. (3) Letlotlo la Naha le tshwanetse ho etsa tlaleho e e nehetsweng ho fumaneha ho lefapha le leng le le leng la naha le nang le maikarabelo a amanang le a kabo ho latela karolwana (2)(b) kapa (c). (4) Mohlanka ya amohelang wa provense o tshwanetse ho nehelana ho letlotlo la provense le mohlanaka wa phithiso wa naha— (a) jwalo ka ha e le karolo ya tlaleho e hlokahalang karolong 40(4)(c) ya Molao wa Taolo ya Tjhelete ya Setjhaba, e tlalehe ka tshebetso ya manaeo ao e seng a ditjhelete le ao e leng a ditjhelete a lefellwang ke kabo ya Sekejulu 4; (b) ho nehelana ka tlaleho ya tshebetso ya mananeo ao e seng a ditjhelete le ao e seng a ditjhelete a lefellwang ke kabo ya Sekejulu 4 ya kotara matsatsing a 30 ka mora kotara e nngwe le e nngwe e fihle pheletsong; le tlaleho ya kgwedi le kgwedi ya provense ya mananeo a marangrang a lefellwang ke kabo ya Sekejulu 4 matsatsing a 15 ka mora mafelo a kgwedi e nngwe le e nngwe ka mokgwa o tlabe o hlwauwe ke Letlotlo la Naha. (5) Mohlanka ya amohelang o tshwanetse ho tlaleha kgahlano le mananeo a thuswang ka ditjhelete kapa a thuswang ha nyane ka ditjhelete ke kabo ya Sekejulu 4 kgahlano le moralo wa tshebetso ditlalehong tsa selemo le ditlalehong tsa ditjhelete tsa selemo. (c) (6) (a) Mohlanka ya amohelang o tshwanetse ho hlahloba tshebetso ya tseo e leng tsa tjhelete le tseo e seng tsa tjhelete tsa provense kapa mmasepala mananeong a thusitsweng ka ditjhelete tsa kabo ya Sekejulu 4 kapa mananeo a thusitsweng ha nyane ka ditjhelete ke kabo mme a nehelane ka tlaleho eo ho mohlanka wa phithiso wa naha le letlotlo la provense dikgweding tse pedi ka mora pheletso ya selemo sa ditjhelete le selemo sa ditjhelete sa mmasepala. (b) Mmasepala o fumantshwang Letlole la Ntshetsopele ya Bodulo o tshwanetse ho tlaleha tshebediso ya tjhelete le lesedi la eo e seng tsa tjhelete kgahlano le ditekanyetso tse ka sehloohong ho ipapisitswe le ditlhoko tse karolong 71 tsa Molao wa Taolo ya Ditjhelete tsa Mmasepala. (c) Tlaleho ya tshebetso ntlheng ya Letlole la Ntshetsopele ya Bodulo ba Metsesetoropo e tlabe e itshetlehile ho tekanyetso ya marangrang le phano ya ditshebeletso le leano la ho kenya tekanyetso tshebetsong mmasepaleng oo. 5 10 15 20 25 30 Mesebetsi ya mohlanka ya amohelang ho latela kabo e Sekejulung 5 kapa 7 35 12. (1) Mohlanka ya amohelang kabo ya Sekejulu 5 kapa 7 o tshwanetse ho netefatsa ho ikamahanya le ditlhoko tsa moralo wa tshebetso. (2) Mohlanka ya amohelang o tshwanetse ho, ho latelala kabo e Sekejulung 5 kapa 7 e fetiseditswe ho— (a) provense e le karolo ya tlaleho e hlokahalang e karolong 40(4)(c) ya Molao wa Taolo ya Ditjhelete tsa Setjhaba e tlaleha ka dintlha tse karolwaneng (3) mme ho nehelanwe ka khopi ya tlaleho ho letlotlo la provense, Letlotlo la Naha le mohlanka wa phithiso wa naha; (b) mmasepala e le karolo ya tlaleho e hlokahalang ho latela dintlha tse karolong 71 tse Molaong wa Taolo ya Ditjhelete tsa Mmasepala, e tlalehe dintlha tse karolwaneng (4) le ho nehelana ka khopi ya tlaleho ya karolo 71 ho letlotlo la provense, Letlotlo la Naha le mohlanka wa phithiso wa naha; le (c) provense kapa mmasepala ho nehelana ka tlaleho ya tshebetso ya tseo e seng tsa tjhelete ya kotara matsatsing a 30 ka mora mafelo a kotare e nngwe le e nngwe ho mohlanka wa phithiso wa naha le ho Letlotlo la Nahala. (3) Tlaleho bakeng la provense ho latela karolwana (2)(a) e tshwanetse ho hlalosa bakeng la kgwedi eo le bakeng la selemo sa ditjhelete ho fihlela kgwedi eo e fela— tshebediso ya tjhelete ya provense ho latela kabo ya Sekejulu 5 le 7; (a) palo eo provense e e fumaneng; (b) palo ya ditjhelete tse emisitsweng kapa tse thibetsweng ho tswa provenseng; (c) (d) palo e fetiseditsweng ho setheo se seng le se seng sa naha kapa setjhaba ho ka kenya tshebetsong mananeo a thuswang ka ditjhelete ke kabo ya Sekejulu 5 boemong ba provense kapa ho thusa provense ho ka kenya tshebetsong lenaneo le jwalo; 40 45 50 55 (e) dipalopalo tse fumanehang mabapi le tshebediso ya ditjhelete ke setheo sa 60 setjhaba se hlahellang serapeng (d); 24 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 24 (f) the extent of compliance with this Act and with the conditions of an allocation provided for in a framework, based on the available information at the time of reporting; (g) an explanation of any material problems experienced by the province regarding an allocation which has been received and a summary of the steps taken to deal with such problems; (h) any matter or information that may be prescribed in the relevant framework for the particular allocation; and such other issues and information as the National Treasury may determine. (i) 5 (4) A report for a municipality in terms of subsection (2)(b) must set out for that 10 month and for the financial year up to the end of that month— the amount received by the municipality; the amount of funds stopped or withheld from the municipality; the extent of compliance with this Act and with the conditions of an allocation or part of an allocation provided for in a framework; (a) (b) (c) (e) (d) an explanation of any material problems experienced by the municipality regarding an allocation which has been received and a summary of the steps taken to deal with such problems; any matter or information that may be determined in the relevant framework for the particular allocation; and such other matter and information as the National Treasury may determine. (5) A receiving officer must, within two months after the end of the financial year, evaluate the performance in respect of programmes or functions partially or fully funded by an allocation and submit such evaluation to the transferring national officer and the relevant provincial treasury. (f) (6) The receiving officer of the Human Settlements Development Grant must, in consultation with the transferring national officer, publish in the Gazette within 14 days after this Act takes effect, the planned expenditure from the Human Settlements Development Grant, for the financial year, the next financial and the 2015/16 financial year per municipality with level one or level two accreditation, separately indicating the expenditure to be undertaken directly by the province, and transfers to each municipality. Duties of receiving officer in respect of infrastructure conditional allocations to provinces 15 20 25 30 13. (1) The receiving officer of the Education Infrastructure Grant, Health Facility 35 Revitalisation Grant or Provincial Roads Maintenance Grant must— (a) within 14 days after this Act takes effect, publish in the provincial Gazette a list of infrastructure projects for education, health and roads that will require full or partial funding from conditional allocations from the next financial year and the 2015/16 financial year, in the format determined by the National Treasury; (b) within seven days after the publication, submit the published list to the national transferring officer and the National Treasury; and (c) publish in the provincial Gazette any amendment to the list and submit it to the national transferring officer, the provincial treasury and the National Treasury. (2) The receiving officer of the Education Infrastructure Grant, Health Facility Revitalisation Grant or Provincial Roads Maintenance Grant must— (a) within 14 days after this Act takes effect or another date approved by the National Treasury, submit to the transferring national officer and the National Treasury, the approved organisational structure of the affected provincial department that— (i) complies with the Public Service Act, 1994 (Proclamation No. 103 of (ii) 1994), applicable to infrastructure delivery in the sector; and includes an indication of the number of— (aa) posts per profession and the highest educational qualifications of the incumbent and years of experience in the management or operationalisation of infrastructure in the public sector; and 40 45 50 55 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 2525 No 2 ya 2013 25 (f) (g) bohlokwa ba ho ikamahanya le Molao ona le maemo a kabo a hlahellang moralong wa tshebetso a itshetlehile ho lesedi le teng nakong ya tlaleho; tlhaloso ya mathatha a mang le a mang a fumanweng ke provense mabapi le kabo e seng e fumanwe le kgutsufatso ya mehato e nkuweng ho sebetsana le mathat a kang ana; (h) ntlha e nngwe le e nngwe kapa lesedi le ka hlaloswang moralong wa tshebetso bakeng la kabo e itseng le dintlha tse ding le tseding le lesedi jwalo ka ha Letlotlo la Naha le ka hlwaya. (4) Tlaleho ya mmasepala ho latela karolwana (2)(b) e tshwanetse ho hlalosa bakeng (i) la kgwedi eo le bakeng la selemo sa ditjhelete ho fihlela kgwedi eo e fela— (a) palo eo mmasepala e e fumaneng; (b) palo ya ditjhelete tse emisitsweng kapa tse thibetsweng ho tswa mmase- paleng; (c) bohlokwa ba ho ikamahanya le Molao ona le maemo a kabo kapa karolo ya (d) kabo eo ho nehelanweng ka yona moralong wa tshebetso; tlhaloso ya mathatha a mang le a mang a fumanweng ke mmasepala mabapi le kabo e seng e fumanwe le kgutsufatso ya mehato e nkuweng ho sebetsana le mathatha a kang ana; (e) ntlha e nngwe le e nngwe kapa lesedi le ka hlwauwang moralong wa tshebetso (f) bakeng la kabo e itseng; le dintlha tseding le tseding le lesedi jwalo ka ha Letlotlo la Naha le ka hlwaya. (5) Mohlanka ya amohelang o tshwanetse ho hlahloba tshebetso ya yona mananeong le tshebetsong e tsheheditsweng ka ditjhelete kapa e tsheheditsweng ha nyane ka ditjhelete tsa kabo mme a nehelane ka hlahlobo e jwalo mohlankeng wa phithiso wa naha le ho letlotlo la provense dikgweding tse pedi ka mora hore selemo sa ditjhelete se fele. (6) Mohlanka ya amohelang wa Letlole la Ntshetsopele ya Bodulo o tshwanetse ho phatlalatsa koranteng ya mmuso matsatsing a 14 Molao ona o kene tshebetsong, leano la tshebediso ho tswa Letloleng la Ntshetsopele ya Bodulo, bakeng la selemo sa ditjhelete, selemo sa ditjhelete sa isao le selemo sa ditjhelete sa 2015/16 sa mmasepala ka nngwe a senang le tumello ya boemo ba pele kapa boemo ba bobedi mme e arotswe ho bontsha tshebediso e tla nkuwa ke provense le phithiso ya mmasepala ka nngwe. Mesebetsi ya mohlanka ya amohelang ho latela dipehelo tsa dikabo tsa marangrang ho diprovenseng 13. (1) Mohlanka ya amohelang wa Marangrang a Thuto, Ntlafatso ya Disebediswa tsa Bophelo bo botle kapa Letlole la Tlhokomelo ya Ditsela tsa Provense o tshwanetse ho— (a) phahlalatsa lenane la diprojeke tsa marangrang a thuto, bophelo bo botle le ditsela koranteng ya mmuso wa provense tse tla hloka ho tshehetswa ka ditjhelete ka ho phethahala kapa ha nyenyane ho tswa dikabong tsenang le dipehelo ho tswa selemong sa ditjhelete sa isao le selemo sa ditjhelete sa 2015/16, ka mokgwa o tla hlwauwa ke Letlotlo la Naha; (b) nehelana ka lenane le phatlaladitsweng ho mohlanka wa phithiso wa naha le Letlotlo la Naha matsatsing a supileng ka mora phatlalatso; le (c) phatlalatsa koranteng ya mmuso wa provense tokiso e nngwe le e nngwe lenaneng leo le ho e nehela ho mohlanka wa phithiso wa naha , letlotlo la provense le Letlotlo la Naha. (2) Mohlanka ya amohelang wa Letlole la Marangrang a Thuto, Ntlafatso ya DIsebediswa tsa Bophelo bo botle kapa Letlole la Tlhokomelo ya Ditsela tsa Provense le tshwanetse ho— (a) nehelana ho mohlanka wa phithiso wa naha le Letlotlo la Naha, matsatsing a 14 ka mora hore Molao ona o kene tshebetsong kapa letsatsi le dumetsweng ke Letlotlo la Naha, moralo wa mokgatlo o dumelltsweng wa lefapha la provense le— (i) ho ikamahanyang le Molao wa Ditshebeletso tsa Setjhaba wa 1994 (kgweletso 103 ya 1994), o sebetsang le phanong ya marangrang sekthareng; le (ii) ho kenyeletsa pontsho ya palo ya— (aa) dikgeo tsa mosebetsi lekaleng ka leng le mangolo a thuto e phahameng a ya nkileng sekgeo le dilemo tsa tsebo bolaoding kapa tshebedisong ya marangrang setjhabeng; le 5 10 15 20 25 30 35 40 45 50 55 60 26 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 26 (bb) vacancies and existing positions filled; (b) report on all infrastructure expenditure partially or fully funded by the grant to the transferring national officer and the National Treasury in the format determined by the National Treasury; (c) maintain a database of every contract that is fully or partially funded by the grant and, if the contract is above the prescribed tender value, ensure that it is recorded in the register of projects in terms of section 22(3) of the Construction Industry Development Board Act, 2000 (Act No. 38 of 2000); (d) ensure that infrastructure projects comply with construction industry best practise standards and guidelines, as identified and approved by the National Treasury; and (e) within two months after the end of the financial year— (i) evaluate the financial and non-financial performance of the province in respect of programmes partially or fully funded by the grant based on the infrastructure budget of the province; and submit the evaluation to the transferring national officer, the relevant provincial treasury and the National Treasury. (ii) Duties in respect of annual financial statements and annual reports for 2013/14 14. (1) The 2013/14 financial statements of a national department responsible for transferring an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— (a) (b) indicate the total amount of that allocation transferred to a province or municipality; indicate any transfer withheld or stopped in terms of section 17 or 18 in respect of each province or municipality; indicate any reallocations by the National Treasury in terms of section 19; (c) (d) certify that all transfers to a province or municipality were deposited into the (e) primary bank account of a province or municipality; and indicate the funds, if any, utilised for the administration of the allocation by the receiving officer. (2) The 2013/14 annual report of a national department responsible for transferring an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation indicate— (a) (b) the reasons for the withholding or stopping of any transfers to a province or municipality in terms of section 17 or 18; to what extent provinces or municipalities were monitored for compliance with this Act; (c) to what extent the allocation achieved its objectives and outputs; and (d) any non-compliance with this Act, and the steps taken to address such non-compliance. (3) The 2013/14 financial statements of a provincial department responsible for receiving an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— (a) (b) (c) indicate the total amount of all allocations received; indicate the total amount of actual expenditure on all allocations except Schedule 4 allocations; and certify that all transfers of allocations in Schedule 4, 5 and 7 to the province were deposited into the primary bank account of the province. 5 10 15 20 25 30 35 40 45 (4) The 2013/14 annual report of a provincial department receiving an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— 50 (a) (b) indicate to what extent the provincial department complied with this Act; indicate the steps taken to address non-compliance with this Act; GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 2727 No 2 ya 2013 27 (bb) pontsho ya palo ya dikgeo tsa mesebetsi le dikgeo tse seng dikwetswe; (b) ho etsa bonnete hore tshebediso yohle ya marangrang a tsheheditsweng ka ditjhelete ka botlalo kapa hanyane ke dikabo tsenang le dipehelo ditlalehilwe ho mohlanka wa phithiso wa naha le Letlotlo la Naha ka mokgwa o tlabe o hlwauwe ke Letlotlo la Naha; (c) ho hlokomela lesedi la ditumellano tsohle tse thusitsweng ka ho phethahala kapa hanyane ke letlole le ho etsa bonnete ba ho e ngodisa ka hara rejistara ya diprojeke ho latela karolo 22(3) ya Constraction Industry Development Board Act, 2000 (Act No. 38 of 2000), e bang kontraka e le ka ho dimo ha boleng bo hlalositsweng ba thendara; le (d) ho etsa bonnete hore diprojeke tsa marangrang diikamahanya le tshebetso ya mantlha ya indasteri le tataiso e hlalositsweng le ho dumelwa ke Letlotlo la Naha; le 5 10 (e) dikgweding tse pedi ka mora mafelo a selemo se seng le se seng sa 15 ditjhelete— (i) ho hlalhoba tshebetso ya ditjhelete le tseo e seng tsa ditjhelete tsa provense mananeong a lefelletsweng ke letlole ho itshetlehilwe ho dima tekanyetso ya marangrang a provense; le (ii) ho nehelana ka hlahlobo ho mohlanka wa phithiso le letlotlo la provense 20 le Letlotlo la Naha. Mesebetsi ya ditlaleho tsa ditjhelete tsa selemo le ditlaleho tsa selemo tsa 2013/14 14. (1) ho dimo ha ditlhoko tse ding le tse ding ho latela molao o sebetsang, ditlaleho tsa ditjhelete tsa 2013/14 tsa lefapha la naha le ikarabellang ho fetiseng matlole a kabo e Sekejulung 4, 5 kapa 7 ditshwanetse ho— (a) bontsha palo kaofela ya kabo e fetiseditsweng provenseng kapa mma- sepaleng; (b) bontsha diphithiso tse ileng tsa emiswa kapa ho thibelwa, e bang dibile teng, provenseng kapa mmasepaleng o mong le o mong; (c) bontsha dikabo tse entsweng hape ke Letlotlo la Naha ho latela karolo 19; (d) ho netefatsa hore diphithiso tsohle ho diprovense kapa mmasepala di kentswe akhaontong ya sethatho ya banka ya provense kapa mmasepala kapa akhaontong ya ho kenya tjhelete ya setjhaba ya provense e hlokometsweng ke bakgethuweng; le 25 30 (e) mohlanka ya amohelang ho bontsha matlole, e bang a le teng, a sebe- 35 disitsweng bakeng la tsamaiso ya kabo. (2) ho dimo ha ditlhoko tseding le tseding ho latela molao o sebetsang, ditlaleho tsa ditjhelete tsa 2013/14 tsa lefapha la naha le fetisang matlole a mang le a mang a kabo e Sekejulung 4, 5 kapa 7 ditshwanetse ho— (a) mabaka bakeng la ho hanelwa kapa ho thibelwa ha phithiso ho provense kapa 40 mmasepala; (b) hore diprovense le dimmasepala di beuwe leihlo ho le ho kae bakeng la ho ikamahanya le Molao ona le dipehelo tsa kabo e moralong wa tshebetso; (c) hore kabo e fihletse maikemisetso le sephetho sa yona ho le ho kae; le (d) ho se ikamahanye le Molao ona kapa moralo wa tshebetso le mehato e 45 nkuweng bakeng la ho sebetsana le ho se ikamahanye hona. (3) Ho dimo ha ditlhoko tse ding le tse ding tsa molao o mong le o mong o sebetsang, ditlaleho tsa tjhelete tsa 2013/14 tsa lefapha la provense le fumanang kabo ho latela Sekejulu 4, 5 kapa 7 ditshwanetse ho— (a) bontsha palo kakaretso ya dikabo tsohle tse amohetsweng; (b) bontsha palo kakaretso ya tshebediso dikabong tsohle ntle le dikabo tse 50 Sekejulung 4; le (c) ho netefatsa hore diphithiso tsohle tsa dikabo tse Sekejulung 4, 5 le 7 ho ya diprovenseng di entswe akhaontong ya banka ya sethatho ya provense. (4) Ho dimo ha ditlhoko tseding le tseding tsa molao o mong le o mong o sebetsang, ditlaleho tsa tjhelete tsa 2013/14 tsa lefapha la provense le fumanang kabo ho latela Sekejulu 4, 5 kapa 7 ditshwanetse ho— (a) bontsha hore mafapha a diprovense a ikamahantse le Molao ona le hore a fihletse dipehelo tse moralong wa tshebetso wa kabo ena ho fihla kae; (b) ho bontsha mehato e nkuweng ho sebetsana le ho se ikamahanye le Molao ona 55 60 kapa le dipehelo tse moralong wa tshebetso ya kabo e jwalo; 28 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 28 (c) indicate the extent to which the objectives and outputs of the allocation were achieved; (d) contain any other information that may be specified in the relevant framework for the allocation; and contain such other information as the National Treasury may determine. (e) (5) The 2013/14 financial statements and annual report of a municipality receiving an allocation in Schedule 4, 5 or 7 must be prepared in accordance with the Municipal Finance Management Act. (6) The National Treasury may determine how transferring departments and receiving municipalities report on allocations to municipalities on a quarterly basis, to facilitate the audit of allocations for the financial year. 5 10 Part 3 Matters relating to Schedule 4 to 7 allocations Publication of allocations and frameworks 15. (1) The National Treasury must, within 14 days after this Act takes effect, publish 15 by notice in the Gazette— (a) (b) (c) the allocations per municipality for Part B of Schedule 5 allocations; the indicative allocations per municipality for Part B of Schedule 6 allocations; and the framework for each allocation in Schedules 4 to 7. (2) For purposes of correcting an error or omission in an allocation or framework published in terms of subsection (1), the National Treasury must— (a) after consultation with or at the written request of a transferring national (b) officer; and in the case of a proposed amendment of a framework, after submitting the proposed amendment to Parliament for comment for a period of 14 days when Parliament is in session, by notice in the Gazette amend the affected allocation or framework. (3) An amendment in terms of subsection (2) takes effect on the date of publication of the notice in the Gazette. Expenditure in terms of purpose and subject to conditions 16. (1) Despite anything to the contrary in any other legislation, an allocation referred to in Schedules 4 to 7 may only be utilised for the purpose stipulated in the Schedule concerned and in accordance with the applicable framework. (2) A receiving officer may not transfer any Schedule 5 allocation thereof to any other entity or other sphere of government for the performance of a function envisaged in terms of the allocation, unless the receiving officer and that entity or other sphere of government, with the approval of the National Treasury, agreed to a payment schedule and— (a) (b) (c) it is a transfer that is approved in the budget of the receiving provincial department or municipality or the applicable framework; it is a payment for services rendered or goods received, which services or goods were procured in accordance with the supply chain management policy or procurement policy of the relevant province or municipality and for which adequate documentation for payment has been received; or in the case of an advance payment or a transfer which is not consistent with the budget of the receiving provincial department or municipality— (i) the receiving officer has certified to the National Treasury that the transfer is not an attempt to artificially inflate its expenditure estimates and that there are good reasons for the advance payment or transfer; and the National Treasury has approved the advance payment or transfer. (ii) (3) For purposes of the implementation of a Schedule 6 allocation to a municipality— (a) Eskom Holdings Limited may receive funds directly from the transferring national officer of the Department of Energy; 20 25 30 35 40 45 50 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 2929 No 2 ya 2013 29 (c) ho bontsha hore kabo e fihletse maikemisetso le sephetho sa yona ho le ho kae; (d) akga ka hare lesedi le leng le tla totobatswa moralong wa tshebetso bakeng la kabo; le akga ka hare lesedi le leng le ka hlwauwang ke Letlotlo la Naha. (e) (5) Ditlaleho tsa ditjhelete tsa 2013/14 le ditlaleho tsa selemo tsa mmasepala o fumanang kabo Sekejulung 4, 5 kapa 7 ditshwanetso ho hlophuwa ho latela Molao wa Taolo ya Ditjhelete wa Mmasepala. (6) Letlotlo la Naha le ka hlwaya hore mafapha a fetisang le dimmasepala tse amohelang dika tlaleha ka dikabo tsa mmuso wa selehae ka teng kotareng e nngwe le e nngwe ho ka nolofatsa hlahlobo ya ditjhelete tsa dikabo bakeng la naha le dilemo tsa tjhelete tsa mmasepala. 5 10 Karolo 3 Ntlha tse amanang le dikabo tsa sekejulu 4 ho ya ho 7 Phatlalatso ya dikabo le moralo wa tshebetso 15. (1) Letlotlo la Naha le tshwanetse ho phatlalatsa koranteng ya mmuso matsatsing 15 a 14 Molao ona o le tshebetsong— (a) dikabo mmasepaleng ka ho latela Karolo ya B Sekejulung 5; (b) pontsho ya dikabo provense ka nngwe le mmasepala ho latela Serapa sa B tse Sekejulung 6; le (c) moralo wa tshebetso bakeng la kabo e nngwe le e nngwe Sekejulung 4 ho ya 20 ho 7. (2) Bakeng la ho lokisa diphoso kapa tlohelo kabong kapa mokgwa wa tshebetso ho latela karolwana (1) Letlotlo la Naha le tshwanetse ho, ka mora— (a) ho kopana le kapa ka kopo e ngotsweng ya mohlanka wa phithiso; le (b) tokiso e sisintsweng ya moralo wa tshebetso ka mora ho nehelana ka tokiso e sisintsweng ho Palamente nakong ya matsatsi a 14 ha Palamente e le tshebetsong, ka tsebiso koranteng ya mmuso ho ka lokisa kabo kapa moralo wa tshebetso o amehileng. (3) Tokiso ho latela karolrwana (2) e kena tshebetsong ka letsatsi la phatlalatso ya tsebiso koranteng ya mmuso. Tshebediso ho latela maikemisetso le dipehelo 16. (1) Ho se natse ho hong le ho hong ho kgahlano le molao o mong le o mong , kabo eo ho buang ka yona Sekejulung 4 ho ya ho 7 e ka sebediswa feela bakeng la se hlalositsweng Sekejulung sena le ho latela moralo wa tshebetso o nang le moralo wa tshebetso. (2) Mohlanka ya amohelang a kanna a se fetisi kabo e Sekejulung 5 kapa karolo ya kabo setheong se seng le se seng kapa karolong ya mmuso bakeng la tshebetso e lebelletsweng ho latela kabo, ntle le ha e ba mohlanka ya amohelang le setheo kapa karolo e itseng ya mmuso, ka tumello ya Letlotlo la Naha se dumetse sekejulu sa tefello le— (a) ke phithiso e dumetsweng tekanyetsong ya lefapha la provense e amohelang kapa mmasepala kapa moralo wa tshebetso o phatlaladitsweng ho latela karolo 15; (b) ke tefello bakeng la ditshebeletso tse nehelanweng kapa thepa e nehetsweng eo ditshebeletso kapa thepa e ileng ya fumaneha ho latela pholisi ya tsamaiso ya ho fumantshwa thepa kapa pholisi ya ho fumantshwa thepa ya provense kapa mmasepala le hore ditokomane tsohle bakeng la tefello difumanehile; kapa (c) ha ho ka etsahala ho be le tefello pele ho nako kapa phithiso e sa tsamaisaneng hantle le tekanyetso ya lefapha la provense e amohelang kapa mmasepala— (i) mohlanka ya a mohelang o netefaleditse Letlotlo la Naha hore phithiso ha se ho leka ho phahamisa tekanyo ya tshebediso le hore ho nale mabaka a utlwahalang mabapi le tefello pele ho nako kapa phithiso; le (ii) Letlotlo la Naha le dumetse tefello kapa phithiso pele ho nako. (3) Bakeng la ho kenya tshebetsong kabo ya Sekejulu 6 ho mmasepala— (a) Kgwebo ya Eskom eka fumana matlole ho tswa ho mohlanka wa phithiso wa Lefapha la Matla; 25 30 35 40 45 50 55 30 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 30 (b) a water board, as defined in section 1 of the Water Services Act, 1997 (Act No. 108 of 1997), may receive funds directly from the transferring national officer of the Department of Water Affairs or the Department of Human Settlements. (4) (a) For purposes of the Human Settlements Development Grant, a receiving officer and a municipality with level one, two or three accreditation as at 1 April 2013, must, by the date determined by the National Treasury, comply with subsection (2) by— entering into a payment schedule; and (i) (ii) submitting the payment schedule to the National Treasury for approval. (b) If a municipality receives accreditation after 1 April 2013, the National Treasury may approve that paragraph (a) applies. (c) If the transfer of the Human Settlements Development Grant to a municipality with level three accreditation is withheld or stopped in terms of section 17 or 18, the receiving officer must request the National Treasury to amend the payment schedule in terms of section 23. (5) If a function fully or partially funded by the Human Settlements Development Grant is assigned by a province to a municipality having a level 3 accreditation, as envisaged in section 10 of the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000)— (a) funds from that Grant for the province for the function must be stopped in terms of section 18 and reallocated in terms of section 19 to the municipality which has been assigned the function; (c) (b) any project or contract regarding the function must, if possible, be finalised by the province before the date the function is assigned and, if not finalised, the province must notify the relevant municipality and the National Treasury; any project or contract regarding the function not finalised at the date at which the function is assigned, must be subjected to an external audit and the province and the municipality must enter into an agreement to cede to the municipality all contracts related to the function; (e) (d) money that is retained by the province for any contract related to the function that is not ceded to the municipality must be spent by 31 March 2014 and will not be available in terms of section 30 of the Public Finance Management Act or section 28(6)(c); and the receiving officer of the province must submit to the national transferring officer and the National Treasury a list of liabilities attached to the function, that were not transferred to the municipality within seven days after the function is assigned to provide for the adjustment of the applicable allocations. (6) Subsection (5) applies, with the necessary changes, if a function that is fully or partially funded by the Public Transport Operations Grant, is assigned by a province to a municipality, as envisaged in section 10 of the Local Government: Municipal Systems Act, 2000. (7) A project funded by the Human Settlements Development Grant that is initiated after 1 April 2013, must be done in terms of an agreement with the municipality and aligned to the allocations for the municipality in the applicable framework. Withholding of allocation 17. (1) Subject to subsections (2) and (3), a transferring national officer may withhold the transfer of a Schedule 4 or 5 allocation, or any portion thereof, for a period not exceeding 30 days, if— (a) (b) (c) the province or municipality does not comply with any provision of this Act; roll-overs of conditional allocations approved by the National Treasury in terms of section 21 have not been spent; or expenditure on previous transfers during the financial year reflects significant under-expenditure, for which no satisfactory explanation is given. 5 10 15 20 25 30 35 40 45 50 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 3131 No 2 ya 2013 31 (b) Lekgotla la metsi le ka fumanan matlole ho tswa ho mohlanka wa phithiso wa naha wa Lefapha la Merero ya Metsi kapa Lefapha la Bodulo jwalo ka ha ho hlalositswe karolong 1 ya Molao wa Ditshebeletso tsa Metsi wa 1997 (Molao 108 wa 1997). (4) (a) Bakeng la maikemisetso a Letlole la Ntshetsopele ya Bodulo, mohlanka ya amohelang le mmasepala o nang le tumella ya boemo ba pele, ba bobedi kapa ba boraro ho tloha ka la 1 Mmesa 2013 ba tshwanetse ho ikamahanya le ditlhoko tsa karolwana (2) nakong e tlabe e hlwauwe ke Letlotlo la Naha ka ho— (i) kena sekejulung sa tefello; le (ii) nehelana ka sekejulu sa tefello ho Letlotlo la Naha bakeng la tumello. (b) E bang mmasepala o fumana tumello ka mora 1 Mmesa 2013 serapa (a) e ka kena tshebetsong e bang Letlotlo la Naha le dumela. (c) E bang phithiso ya Letlole la Ntshetsopele ya Bodulo ho mmasepala o nang le tumello ya boemo ba boraro e emiswa ho latela karolo 17 kapa 18, mohlanka ya amohelang o tshwanetse ho kopa Letlotlo la Naha ho ka lokisa tefello ho latela karolo 23. (5) E bang tshebetso e nehetswe tjhelete ka ho phethahala kapa ha nyenyane ke Letlola la Ntshetsopele ya Bodulo e ronngwe ke provense ho mmasepala o nang le tumello ya boemo ba boraro jwalo ka ha ho hlalositswe karolong 10 ya Mmuso wa Selehae: Molao wa Mokgwa wa Tsamaiso ya Mmasepala wa 2000 (Molao 32 wa 2000)— (a) matlole ho tswa ho Letloleng bakeng la provense hore tshebetso e emiswe ho latela karolo 18 le ho ajwa hape ho latela karolo 19 ho mmasepala o nehetsweng mosebetsi ona; (b) projeke e nngwe le e nngwe kapa tumellano mabapi le tshebetso e tshwanetse e phethelwe ke provednse, e bang ho kgonahala, pele ho nako eo mosebetsi o hlwauwe ka yona, e bang o sa phethelwe, provense e tshwanelwa ke ho tsebisa mmasepala o amehang le Letlotlo la Naha; (c) projeke kapa tumellano e nngwe le e nngwe mabapi le mosebetsi o sa phethelwang ka nako e hlwauweng e tshwanetse ho hlahlojwa ke bahlahlobi ba ditjhelete ba ka ntle mme provense le mmasepala ditshwanetse ho etsa tumellana ya ho fetisetsa ditumellano tse amanang le mosebetsi ho mmasepala; tjhelete e nkuweng ke provense bakeng la tumellano e amanang le mosebetsi e sa fitisetsweng ho mmasepala e tshwanetse ho sebediswa ka la 31 Hlakubele 2014 mme e ka se fumanehe ho latela karolo 30 ya Molao wa Taolo ya Ditjhelete tsa Setjheba kapa karolo 28(6)(c); le (d) (e) mohlanka ya amohelang wa provense o tshwanetse ho nehelana ho mohlanka wa phithiso wa naha le ho Letlotlo la Naha lenane la dikoloto le hlomathisitsweng mosebetsing e sa kang ya fetisetswa ho mmasepala matsatsing a supileng ka mora hore mosebetsi o nehelwe bakeng la ditokiso dikabong tse amehang. (6) Karolwana (5) e sebetsa e bang mosebetsi o nehetswe tjhelete ka ho phethahala kapa ha nyenyane ke Letlole la Tshebetso ya Dipalangwang tsa Setjhaba, e nehetswe ke provense ho mmasepala jwalo ka ha ho hlalositswe karolong 10 ya Mmuso wa Selehae:Molao wa Mokgwa wa tshebetso ya Mmasepala wa 2000 (7) Projeke e nehetsweng tjhelete ke Letlole la Ntshetsopele ya Bodulo le theuweng ka mora 1 Mmesa 2013 e tshwanetse ho etswa ho latela tumellano le mmasepala mme e ipapisitse le kabo moralong wa tshebetso. Ho emisa kabo nakwana 17. (1) Ho latela karolwana (2) le (3) mohlanka wa phethiso wa naha a ka emisa phithiso ya kabo ya Sekejulu 4 kapa 5 kapa karolo e nngwe le e nngwe ya kabo eo bakeng la nako e sa feteng matsatsi a 30 e bang— (a) provense kapa mmasepala o sa ikamahanye le Molao ona kapa dipehelo tse behilweng jwalo ka ha ho hlalositswe moralong wa tshebetso; (b) dikabo tsenang le dipehelo tse fetisetswang nakong e tlang tse dumetsweng ke (c) Letlotlo la Naha ho latela karolo 21 ha di so sebediswe; kapa tshebediso phithisong e fetileng selemong sa ditjhelete e bonahala e le tshebediso e tlase mme ha hona lebaka le kgotsofatsang leo ho nehelanweng ka lona. 5 10 15 20 25 30 35 40 45 50 55 60 32 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 32 (2) If an allocation is withheld in terms of subsection (1), it suspends the applicable payment schedule approved in terms of section 22(3) until it is amended in terms of section 23(1). (3) The amount withheld in terms of this section in the case of the Health Professions Training and Development Grant and the National Tertiary Services Grant listed in Part A of Schedule 4 may not exceed five per cent of the next transfer as contained in the relevant payment schedule. (4) A transferring national officer must, at least seven working days before withholding an allocation in terms of subsection (1)— (a) give the relevant receiving officer— (i) notice of the intention to withhold the allocation; and (ii) an opportunity to submit written representations as to why the allocation should not be withheld; and (b) inform the relevant provincial treasury and the National Treasury, and in respect of any conditional allocation to a municipality, also the provincial department responsible for local government. (5) A notice envisaged in subsection (4) must include the reasons for withholding the allocation and the intended duration of the withholding to inform the amendment of the payment schedule in terms of section 23. (6) (a) The National Treasury may instruct, or approve a request from, the transferring national officer to withhold an allocation in terms of subsection (1) for a period longer than 30 days, but not exceeding 120 days, if the withholding will— (i) facilitate compliance with this Act; or (ii) minimise the risk of under-spending. (b) When requesting the withholding of an allocation in terms of this subsection, a transferring national officer must submit to the National Treasury proof of compliance with subsection (4) and any representations received from the receiving officer. (c) The transferring national officer must again comply with subsection (4) when the National Treasury instructs or approves a request by the transferring national officer in terms of paragraph (a). Stopping of allocation 18. (1) Despite section 17, the National Treasury may, in its discretion or at the request of a transferring national officer, or a receiving officer, stop the transfer of a Schedule 4 or 5 allocation, or a portion thereof, to a province or municipality— (a) on the grounds of persistent and material non-compliance with this Act; (b) if the National Treasury anticipates that a province or municipality will substantially under-spend on that programme or allocation in the financial year; if a function is assigned from a province to a municipality, as envisaged in section 10 of the Local Government: Municipal Systems Act, 2000; or if a province implementing an infrastructure project does not comply with construction industry best practise standards and guidelines, as identified and approved by the National Treasury. (c) (d) 5 10 15 20 25 30 35 40 (2) Except where a function is assigned from a province to a municipality, the National Treasury must, before stopping an allocation in terms of this section— 45 (a) comply with section 17(4)(a), and in respect of a municipality, also with (b) section 38 of the Municipal Finance Management Act; and inform the relevant provincial treasury of its intention to stop the allocation. (3) The National Treasury must give notice in the Gazette of the stopping of an allocation in terms of this section and include in the notice the effective date of, and reason for, the stopping. (4) (a) The National Treasury may, by notice in the Gazette, approve that an allocation or any portion of such allocation stopped in terms of this section, be utilised to meet any outstanding statutory or contractual financial commitment of the province or munici- pality in question. (b) The utilisation of funds envisaged in this subsection is a direct charge against the 50 55 National Revenue Fund. GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 3333 No 2 ya 2013 33 (2) E bang kabo e emiswa ho latela karolwana (1) e emisa sekejulu sa tefello se dumetsweng holatela karolo 22(3) ho fihlela e lokiswa ho latela karolo 23(1). (3) Palo e emisitsweng ho latela karolo ena maemoeng a Thupello ya basebeletsi ba Bophelo bo botle kapa Letlole la Ntshetsopele kapa Letlole la Ditshebeletso tse Phahameng tsa Naha tse Sekejulung 4 di ka sefete diperesente tse hlano tsa phithiso e tlang jwalo ka ha ho hlalositswe sekejulung sa tefello se amehang Letlotlo la Naha. (4) Bonyane, matsatsi a supileng a tshebetso pele ho emiswa kabo ho latela karolwana 5 (1) mohlanka wa phithiso wa naha o tshwanetse ho— (a) neha mohlanka ya amohelang— tsebiso ya maikemisetso a ho emisa kabo; le (i) (ii) monyetla wa ho nehelana ka tlaleho e ngotsweng e hlalosang hore ho 10 baneng kabo e sa tshwanelwa ke ho emiswa; le (b) ho tsebisa letlotlo la provense le Letlotlo la Naha ha mmoho le lefapha la provense le ikarabellang bakeng la mmuso wa selehae le ho latela kabo e nngwe le e nngwe e nang le pehelo ho mmasepala. (5) Tsebiso e hlalositsweng karolwaneng (4) e tshwanetse ho akga ka hare mabaka a etsang ho emiswe ka kabo le boholo ba nako ya kemiso ho ka tsebisa ka tokiso ya sekejulu sa tefello ho latela karolo 23. (6) (a) Ha mohlanka wa phithiso wa naha a emisa kabo ho latela karolwana (1) Letlotlo la Naha le ka nehelana ka taelo kapa la dumela kopo ho tswa ho mohlanka wa phithiso wa naha ho ka emisa kabo nako e fetang matsatsi a 30 empa a sa fete matsatsi a 120, e bang kemiso etla— (i) nolofatsa ho ikamahanya le Molao kapa dipehelo tsa kabo; kapa (ii) ho fokotsa qomatsi ya tshebediso e tlase. (b) Mohlanka wa phithiso o tshwanetse ho nehelana ka bopaki ba ho ikamahanya le karolwana (4) le ditlaleho tse fumanehileng ho tswa mohlankeng ya amohelang, ha a etsa kopo ya ho emisa kabo ho latela karolwana Letlotlong la Naha. (c) Mohlanka wa phithiso wa naha o tshwanetse ho ikamahanya le karolwana (4) ha Letlotlo la Naha le laela kapa le dumela kopo ya mohlanka wa phithiso wa naha ho latela serapa (a). Ho emisa kabo 18. (1) Ntle le karolo 17 Letlotlo la Naha le ka thibela phithiso ya kabo e Sekejulung 4 kapa 5 e hlaloswang karolong 17(1) kapa karolo ho provense kapa mmasepala ka ho se phahlalatse kapa ka kopo ya mohlanka wa phithiso wa naha kapa mohlanka ya amohelang— (a) ntlha kemong ya maikemisetso le ho se ikamahanye le Molao ona; (b) e bang Letlotlo la Naha le lebelletse hore provense kapa mmsepala o tla sebedisa tjhelete ha nyane lenaneong leo kapa kabo selemong sa ditjhelete; e bang mosebetsi e nehetswe mmasepala ho tswa provenseng jwalo ka ha ho hlalositswe karolong 10 ya Mmuso wa Selehae: Molao wa Mokgwa wa Tsamaiso ya Mmasepala wa 2000; kapa (c) (d) e bang provense e kenya tshebetsong projeke ya marangrang mme ha e ikamahanye le mokgwa wa manthla wa tshebetso ya kaho le tataiso jwalo ka ha ho bontshitswe le ho dumelwa ke Letlotlo la Naha. 15 20 25 30 35 40 (2) Ntle le moo mosebetsi o nehetsweng mmasepala ho tswa ho provense le Letlotlo 45 la Naha pele le thibela kabo ho latela karolo e na le tshwanetse ho— (a) ikamahanya le karolo 17(3)(a) mabapi le mmasepala ha mmoho le karolo 38 ya Molao wa Taolo ya Ditjhelete tsa Mmasepala; le tsebisa letlotlo la provense ka maikemisetso a teng a ho thibela kabo. (3) Letlotlo la Naha le tshwanetse le nehelane ka tsebiso koranteng ya mmuso ka (b) thibelo ya kabo ho latela karolo ena le ho kenya nako le mabaka a kemiso. (4) (a) Letlotlo la Naha le ka dumela hore kabo kapa karolo e nngwe le e nngwe ya kabo eo e thibelwe ho latela karolo ena mme e sebediswe ho fihlela boitlamo ba ditumellano tsa ditjhelete le tse saletseng morao tsa semolao tsa provense eo kapa mmasepala oo. (b) Tshebediso ya matlole e hlaloswang karolwaneng ena ke qoso kgahlano le Letlole la Letlotlo la Naha. 50 55 34 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 34 Reallocation of funds 19. (1) (a) When a Schedule 4 or 5 allocation or a portion thereof is stopped in terms of section 18, the National Treasury may, after consultation with the transferring national officer and the relevant provincial treasury, determine that the allocation or a portion thereof be reallocated, as the same type of allocation as it was allocated originally, to one or more provinces or municipalities, on condition that the allocation must be spent in the financial year or the next financial year. (b) The National Treasury must— (i) give notice in the Gazette of a reallocation; and (ii) provide a copy of the notice to the transferring national officer and each affected receiving officer. (c) The reallocation of an allocation or a portion thereof on condition that it must be spent in the next financial year, must be regarded as a roll-over approved by the National Treasury in terms of section 21(2), and any regulations regarding the process for roll-overs, made in terms of section 76 of the Public Finance Management Act, do not apply. (2) (a) When an intervention in terms of section 100 or 139 of the Constitution or section 137, 139 or 150 of the Municipal Finance Management Act takes place, the National Treasury may, despite subsection (1) and on such conditions as it may determine, authorise, in relation to— (i) (ii) (iii) section 100 of the Constitution, the transferring national officer to spend an allocation stopped in terms of section 18 on behalf of the relevant province; section 139 of the Constitution or sections 137 and 139 of the Municipal Finance Management Act, the intervening province to spend an allocation stopped in terms of section 18 on behalf of the relevant municipality; or section 150 of the Municipal Finance Management Act, the relevant transferring national officer to spend an allocation stopped in terms of section 18 on behalf of the relevant municipality. (b) An allocation that is spent by the transferring national officer or intervening province referred to in paragraph (a) must, for the purposes of this Act, be regarded as a Schedule 6 allocation from the date on which the authorisation is given. (3) When a function is assigned by a province to a municipality, as envisaged in section 10 of the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000), the National Treasury must, after consultation with the transferring national officer, determine the portion of the allocation to be reallocated in terms of subsection (1). (4) (a) If it is unlikely that a conditional allocation related to infrastructure in Schedule 4, 5 or 6, or a portion thereof, will be spent by the end of the financial year, the National Treasury may, after consultation with the national transferring officer and the national department responsible for local government, authorise that any part of the likely unspent portion of the allocation be reallocated to pay for the reconstruction and rehabilitation of infrastructure damage caused by a disaster. (b) The reallocated funds must be utilised in the financial year and for the same conditional allocation and the same province or municipality to which the allocation was originally made. (c) The national transferring officer must determine the conditions for spending the reallocated funds, after consultation with the national department responsible for local government and with the approval of the National Treasury. Conversion of allocations 20. (1) If satisfied that— 5 10 15 20 25 30 35 40 45 50 (a) (b) the conversion will prevent under-expenditure or improve the level of service delivery on the allocation in question; and the affected national or provincial department or municipality has demon- strated the capacity to implement projects, the National Treasury may, in its discretion or at the request of the transferring national officer and the affected receiving officer, convert any portion of— 55 (i) (ii) (iii) (iv) an allocation listed in Part B of Schedule 5 to one listed in Part B of Schedule 6; an allocation listed in Part B of Schedule 6 to one listed in Part B of Schedule 5; the School Infrastructure Backlogs Grant to the Education Infrastructure Grant; or the National Health Grant listed in Part A of Schedule 6 to the relevant component of the Health Facility Revitalisation Grant or the National Health Insurance Grant listed in Part A of Schedule 5. 60 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 3535 No 2 ya 2013 Kabo botjha ya matlole 35 19. (1) (a) Letlotlo la Naha ha le thibela kabo e Sekejulu 4 kapa 5 ho latela karolo 18 le ka morao ho kopana le mohlanka wa naha wa phithiso le letlotlo la provense le ka hlwaya hore kabo kapa karolo ya teng e ajwe botjha, e le kabo e tshwanang le e ntswe pele, ho provense e lenngwe kapa tse ngata kapa dimmasepala ka dipehelo tsa hore kabo e tla sebediswa selemong sa ditjhelete kapa selemong sa ditjhelete sa isao. (b) Letlotlo la Naha le tshwanetse ho— (i) nehelana ka tsebiso ya ho ajwa botjha koranteng ya mmuso; le (ii) nehlana ka khopi ya tsebiso ho mohlanka wa phithiso wa naha le ho mohlanka e mong le e mong ya amohelang. (c) Kabo botjha ya karolo ya kabo kapa kabo e felletseng ka pehelo ya hore e tla sebediswa selemong sa ditjhelete sa isao e tshwanetse e nkuwe e le e fetiswang e dumetsweng ke Letlotlo la Naha ho latela karolo 21(2) le molao o mong le o mong mabapi le tsamaiso ya ho fetiswa e entswa holatela karolo 76 ya Molao wa Taolo ya Ditjhelete tsa Setjheba, ha e sebetse. (2) (a) Ho natsa karolwana (1) ya ho kena dipakeng ha karolo 100 kapa 139 ya Molaotheo kapa karolo 137, 139 kapa 150 ya Molao wa Taolo ya Ditjhelete tsa Mmasepala ho kena tshebetsong, letlotlo la Naha le ka dumella— (i) karolo 100 ya Molaotheo, mohlanka wa phithiso wa naha ho ka sebedisa kabo e thibetsweng ho latela karolo 18 boemong ba provense; (ii) karolo 139 ya Molaotheo le karolo 137 le 139 tsa Molao wa Taolo ya Ditjhelete tsa Mmasepala, provense e kenang dipakeng e tla sebedisa kabo e thibetsweng ho latela karolo18 boemong ba mmasepala; kapa (iii) karolo 150 ya Molao wa Taolo ya Ditjhelete tsa Mmasepala, mohlanka wa phithiso wa naha o tla sebedisa kabo e thibetsweng ho latela karolo 18 boemong ba mmasepala. (b) Kabo e sebedisitsweng ke mohlanka wa phithiso wa naha kapa provense e keneng dipakeng e hlaloswang serapeng (a), bakeng la Molao ona, e tshwanetse ho nkuwa e le kabo ya Sekejulu 6 ho tloha ka letsatsi leo tumello e nehelanweng ka lona. (3) Ha mosebetsi o nehetswe ke provense ho mmasepala jwalo ka ha ho hlalositswe karolong 10 ya Mmuso wa Selehae: Molao wa Mokgwa tshebetso ya Mmasepala wa 2000 (Molao 32 wa 2000), Letlotlo la Naha le tshwanetse ho hlwaya karolo ya kabo e tla ajwa botjha ho latela karolwana (1) ka mora ho kopana le mohlanka wa phithiso wa naha. (4) (a) Kgonahalo e nyane ya hore kabo e nang le dipehelo e amanang le Sekejulu 4, 5 kapa 6, kapa karolo ya teng e ka sebediswa ha selemo sa ditjhelete se feela, Letlotlo la Naha le ka, ka mora ho kopana le mohlanka wa phithiso wa naha le lefapha la naha bakeng la mmuso wa selehae, le ka dumella hore karolo e sat lo sebediswa e ajwe setjha ho lefgella kaho botjha le tokiso ya marangrang a sentsweng ke qomatsi. (b) Kabo botjhaba ya matlole e tshwanetse e sebediswe selemong sa ditjhelete hona kabong e nang le dipehelo le provenseng kapa mmasepaleng oo kabo e entsweng ho ona. (c) Mohlanka wa phithiso wa naha o tshwanetse ho hlwaya maemo bakeng la tshebediso ya matlole a nehetsweng botjhaba ka mora ho kopana le lefapha naha le ikarabellang bakeng la mmuso wa sselehae le tummelo ya Letlotlo la Naha. Phetholelo ya dikabo 20. (1) E bang ho kgotsofetswe hore— (a) phetholelo e tla thibela tshebediso e tlase kapa e ntlafatse phano ya (b) ditshebeletso kabong eo ho bua ka yona; le lefapha la naha kapa la provense kapa mmasepala o amehang o bontshitse bokgoni ba ho ka kenya tshebetsong diprojeke, Letlotlo la Naha, ntle le ho phahlalatsa kapa ka kopo ya mohlanka wa phithiso wa naha le mohlanka ya amehang ya amohelang ho ka fetola karolo ya— (i) kabo e hlalositsweng Karolong B ya Sekejulung 5 ho ya ho e ngotsweng Sekejulung 6; (ii) kabo e Sekejulung 6 ho ya ho e ngotsweng Karolong B ya Sekejulung 5; (iii) Letlotle la Tshubuhlellano ya Marangrang a Sekolo ho ya ho Letlole la Marangrang a Thuto; kapa (iv) Letlole la Bophelo bo Botle karolong A ya Sekejulu 6 ho karolo e itseng ya Letlole la Ntlafatso ya Disebediswa tsa Bophelo bo Botle kapa Letlole la Inshorense ya Bophelo bo Botle ya Naha e karolong A ya Sekejulu 5. 5 10 15 20 25 30 35 40 45 50 55 60 36 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 36 (2) Any portion of an allocation converted in terms of subsection (1) must be utilised for the same province or municipality to which the allocation was originally made. (3) The National Treasury must— (a) give notice in the Gazette of a conversion in terms of subsection (1); and (b) provide a copy of the notice to the transferring national officer and each 5 affected receiving officer. (4) A conversion in terms of subsection (1) takes effect on the date of publication of the notice in terms of subsection (3)(a). Unspent conditional allocations 21. (1) Despite anything to the contrary in the Public Finance Management Act or the Municipal Finance Management Act, any conditional allocation, or a portion thereof, that is not spent at the end of the financial year reverts to the National Revenue Fund, unless the roll-over of the allocation is approved in terms of subsection (2). (2) The National Treasury may, at the request of a transferring national officer, receiving officer or provincial treasury, approve a roll-over of a conditional allocation to the next financial year if the unspent funds are committed to identifiable projects. (3) (a) The receiving officer must ensure that any funds that must revert to the National Revenue Fund in terms of subsection (1), are paid into that Fund. (b) The receiving officer must— (i) in the case of a provincial department, request the rollover of unspent funds through its provincial treasury; and inform the transferring national officer of all processes regarding the request. (ii) (4) The National Treasury may, in accordance with subsection (5), offset any funds which must revert to the National Revenue Fund in terms of subsection (1), but which have not yet been paid into that Fund— 10 15 20 25 (a) (b) in the case of a province, against future advances for conditional allocations to that province; or in the case of a municipality, against future advances for the equitable share or conditional allocations to that municipality. (5) Before any funds are offset in terms of subsection (4), the National Treasury must 30 give the relevant transferring national officer, province or municipality— (a) notice of the intention to offset amounts against future advances for allocations; and (b) an opportunity, within 14 days of receipt of the notice, to— (i) submit written representations and other written proof that the allocation, or a portion thereof, was either spent in terms of the relevant framework or is committed to identifiable projects; (ii) propose alternative means acceptable to the National Treasury by which the unspent allocations can be paid into the National Revenue Fund; and (iii) propose an alternative payment schedule in terms of which the unspent 35 40 allocations will be paid into the National Revenue Fund. (6) A notice referred to in subsection (5) must include the intended amount to be offset against allocations and the reasons for offsetting the amounts. Part 4 Matters relating to Schedule 1 to 7 allocations Payment schedule 22. (1) (a) The National Treasury must, after consultation with the accounting officer of the provincial treasury, determine the payment schedule for the transfer of a province’s equitable share allocation. (b) In determining the payment schedule, the National Treasury must take into account the monthly expenditure commitments of provinces and seek to minimise risk and debt servicing costs for national and provincial government. (c) Despite paragraph (a), the National Treasury may, for cash management purposes relating to the corporation for public deposits account or when an intervention in terms of section 100 of the Constitution takes place, on such conditions as it may determine, 45 50 55 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 3737 No 2 ya 2013 37 (2) Karolo e nngwe le e nngwe ya kabo e fetoletsweng ho latela karolwana (1) e thsweanetse e sebediswe provenseng kapa mmasepaleng oo moo kabo e entsweng teng. (3) Letlotlo la Naha le tshwanetse le— (a) nehelane ka tsebiso ya ho fetolelwa koranteng ya mmuso ho latela karolwana (1); le (b) honehelana ka khopi ya tsebiso ho mohlanka wa phithiso wa naha le mohlanka ya amohelang ya amehang. (4) phetolo ho latela karolwana (1) e kena tshebetsong ka letsatsi la phahlalatso le hlaolswang karolong (3)(a). Dikabo tsenang le dipehelo tse sa sebediswang 21. (1) Le ntle le Molao wa Taolo ya Ditjhelete tsa Setjhaba kapa Molao wa Taolo ya Ditjhelete tsa Mmmasepala, kabo e nngwe le e nngwe e nang le dipehelo, kapa karolo ya teng, e sa sebediswa pheletsong ya selemo sa ditjhelete e kgutlela Letlotlong la Naha, ntle feela ha phithiso ya yona e ka dumellwa ho latela karolwang (2). (2) Ka kopo ya mohlanka wa phithiso wa naha, mohlanka ya amohelang kapa letlotlo la provense le ka dumella phithiso ya kabo e nang le dipehelo selemong sa isao e bang matlole a sa sebediswa mme a anetswe diprojeke. (3) (a) Mohlanka ya amohelang o tshwanetse ho etsa bonnete hore matlole a kgutlelang morao ho Matlole a Lekeno la Naha ho latela karolo (1), a lefellwa letloleng leo. (b) Mohlanka ya amohelang o lokela hore— (i) bakeng sa lefapha la porovense, a etse kopo ya phetisetso ya matlole a sa (ii) sebetsang ho lefapha la matlotlo la porovense; mme a tsebise mahlanka wa phetiso wa naha ka mekgwatsamaiso yohle e mabapi le kopo eo. (4) Ho latela karolwana (5) Letlotlo la Naha le ka lefella matlole a mang le a mang a tshwanetseng ho ka lefellwa empa a so lefellwe Letloleng la Lekeno la Naha hape le ho latela karolwana (1)— (a) provenseng, kgahlano le tse tla etswa nakong e tlang bakeng la dikabo tsenang le dipehelo provenseng eo; kapa 5 10 15 20 25 30 (b) mmasepaleng, kgahlano le tse tla etswa nakong e tlang bakeng la karolo e lekanang kapa dikabo tse nang le pehelo mmasepaleng oo. (5) Pele matlole a tlohellwa holatela karolwana (4), Letlotlo la Naha le tshwanwetse le nehe mohlanka wa phithiso wa naha, provense kapa mmasepala— (a) tsebiso e ngotsweng ka maikemisetso a ho lekanya palo kgahlano le tse tla etsahala bakeng la dikabo; le 35 (b) monyetla, matsatsing a 14 ka mora ho fumana tsebiso ho— (i) nehelana ka ditlaleho tse ngotsweng le ditokomane tseding tse pakang ha kabo e ile ya sebediswa ho latela moralo wa tshebetso kapa diprojeke tse bonahalang; sisinya mokgwa o amohelehang ho Letlotlo la Naha hore kabo e sa sebediswang e ka lefellwa hape Letlotlong la lekeno la Naha; le (iii) ho sisinya mokgwa o mong wa sekejulu sa tefello ho latela dikabo tse sa (ii) 40 sebediswang ho lefellwa hape ho Letlotlo la Lekeno la Naha. (6) Tsebiso e hlaloswang karolwaneng (5) e tshwanetse e kenyelletse palo e 45 ikemiseditseng ho lekangwa le dikabo le mabaka a ho lekanya palo. Karolo 4 Dintlha tse amanang le dikabo tse sekejulung 1 ho ya ho 7 Sekejulu sa tefello 22. (1) (a) Letlotlo la Naha le tshwanetse ho hlwaya sekejulu sa tefello bakeng la karolo e lekaneng ya phithiso ya kabo ya provense ka mora ho kopana le ya ikarabellang letlotlong la provense. (b) Ho hlwaeng sekejulu sa tefello, Letlotlo la Naha le tshwanetse ho nka boikarebelo le boitlamo ba tshebediso ya kgwedi e nngwe le e nngwe ya provense le ho leka ho fokotsa qomatsi ha mmoho le ditjeho tsa ho lefella mokitlane bakeng la naha le mmuso wa provense. (c) Le ntle le serapa (a), Letlotlo la Naha le ka lebisa matlole ho provense ho latela karolo ya teng e lekanang kapa e sokang e fellwa ke nako bakeng la ho ka fetiswa ho latela sekejulu sa tefello bakeng la merero ya taolo ya tjhelete e amanang le bakgethwa 50 55 38 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 38 advance funds to a province in respect of its equitable share or a portion of it which has not yet fallen due for transfer in terms of the payment schedule. (d) Any advances in terms of paragraph (c) must be offset against transfers to the province which would otherwise become due in terms of the payment schedule. (2) (a) The National Treasury must, after consultation with the accounting officer of the national department responsible for local government, determine the payment schedule for the transfer of a municipality’s equitable share allocation. (b) Despite paragraph (a), National Treasury may approve a request or direct that the equitable share or a portion of the equitable share which has not yet fallen due for transfer in terms of the payment schedule, be advanced to a municipality— (i) (ii) after consultation with the accounting officer of the national department responsible for local government; for purposes of cash management in the municipality or an intervention in terms of section 139 of the Constitution or section 137, 139 or 150 of the Municipal Finance Management Act; and (iii) on such conditions as it may determine. (c) Any advances in terms of paragraph (b) must be offset against transfers to the municipality which would otherwise become due in terms of the payment schedule. (3) (a) Subject to section 27(1), the National Treasury must, within 14 days after this Act takes effect, approve the payment schedule for the transfer of an allocation listed in Schedule 4 or 5 to a province or municipality. (b) The transferring national officer of a Schedule 4 or 5 allocation must submit a payment schedule to the National Treasury for approval before the first transfer is made. (c) Before the submission of a payment schedule in terms of paragraph (b), the transferring national officer must, in relation to— a Schedule 4 allocation, consult the relevant receiving officer; and a Schedule 5 allocation, consult the relevant province or municipality. (i) (ii) (d) The National Treasury must determine the requirements regarding payment schedules for the transfer of allocations listed in Schedule 6. (4) The transferring national officer of a Schedule 4 or 5 allocation must provide the receiving officer and the relevant provincial treasury with a copy of the approved payment schedule before making the first transfer in terms thereof. (5) The transfer of a Schedule 4 or 5 allocation to a municipality must accord with the financial year. Amendment of payment schedule 5 10 15 20 25 30 35 23. (1) (a) Subject to subsection (2), a transferring national officer of a Schedule 4 or 5 allocation must, within seven days of the withholding or stopping of an allocation in terms of section 17 or 18, submit an amended payment schedule to the National Treasury for approval. (b) No transfers may be made until the National Treasury has approved the amended 40 payment schedule. (2) For purposes of better debt and cash-flow management or addressing financial mismanagement or financial misconduct or slow or accelerated expenditure, the National Treasury may amend any payment schedule for an allocation listed in Schedule 2, 3, 4 or 5, after notifying, in the case of— (a) an allocation to a province, the accounting officer of the provincial treasury in question; (b) an allocation to a municipality, the accounting officer of the national department responsible for local government; a Schedule 4 or 5 allocation, the relevant transferring national officer. (3) A payment schedule amended in terms of subsection (1) or (2) must take into (c) account— (a) (b) (c) the monthly expenditure commitments of provinces or municipalities; the revenue at the disposal of provinces or municipalities; and the minimisation of risk and debt servicing costs for all three spheres of government. (4) The transferring national officer must immediately inform the receiving officer of any amendment to a payment schedule in accordance with subsection (1) or (2). 45 50 55 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 3939 No 2 ya 2013 39 bakeng la akhounto ya ditjhelete tsa setjhaba kapa ha ho kenwa dipakeng ho latela karolo 100 ya Molaotheo. (d) Ntshetsopele enngwe le e nngwe ho latela serapa (c) e tshwanetse ho lekangwa le diphethiso tsa provense tse tla fella ho latela sekejulu seo sa tefello. (2) (a) Letlotlo la Naha le tswanetse ho hlwaya sekejulu sa tefello bakeng la karolo e lekanang ya kabo ya mmasepala ka mora ho kopana le ya ikarabellang wa lefapha la naha lebakeng la mmuso wa selehae. (b) Letlotlo la Naha le ka dumela kopo kapa la lebisa karolo e lekaneng kapa karolo ya karolo e lekaneng e so kang e fellwa ke nako ho ka fetiswa ho latela sekejulu sa tefello ho mmasepala— (i) ka mora ho kopana le ya ikarabellang ho lefapha la naha mabapi le mmuso wa selehae; (ii) bakeng la merero ya taolo ya tjhelete mmasepaleng kapa ho kena dipakeng ho latela karolo 139 ya Molaotheo kapa karolo 137, 139 kapa 150 ya Molao wa Taolo ya Ditjhelete tsa Mmasepala; le (iii) ka maemo ao e tla a hlwaya. (c) Ntshetsopele e nngwe le e nngwe ho latela serapa (b) e tshwanetse ho lekangwa kgahlano le diphithiso tsa mmasepala tse neng ditlo fellwa ke nako ho latela sekejulu se tshebetsong sa tefello. (3) (a) Ho ikamahantswe le karolo 27(1), Letlotlo la Naha le tshwanetse le dumelle sekejulu sa tefello bakeng la phithiso ya kabo e ngotsweng Sekejulung 4 kapa 5 ho mmasepala matsatsing a 14 Molao ona o kene tshebetsong. (b) mohlanka wa phithiso wa naha kabong e Sekejulung 4 kapa 5 o tshwanetse ho nehelana ka sekejulu sa tefello ho Letlotlo la Naha bakeng la tumello pele phithiso ya pele e etswa. (c) Pele ho nehelano yha sekejulu sa tefello ho latela serapa (b), mohlanaka wa phithiso wa naha o tshwanetse ho, mabapi le— 5 10 15 20 25 (i) kopana le mohlanka ya amohelang mabapi le kabo e Sekejulung 4; le (ii) kopana le provense kapa mmasepala mabapi le kabo e Sekejulung 5. (d) Letlotlo la Naha le tshwanetse ho hlwaya tse hlokahalang mabapi le sekejulu sa 30 tefello bakeng la phethiso ya dikabo tse hlaloswang Sekejulung 6. (4) Mohlanka wa phithiso wa naha wa kabo e Sekejulung 4 kapa 5 o tshwanetse ho nehela mohlanka ya amohelang le letlotlo la provense ka khopi ya sekejulu sa tefello se dumelletsweng pele ho phithiso ya pele ho latela tse hlalositsweng mona. (5) Diphithiso tse Sekejulung 4 kapa 5 ho mmasepala ditshwanetse ditsamaisane le 35 selemo sa ditjhelete. Phetholo ya sekejulu sa tefello 23. (1) (a) Ntlheng ya karolwana (2) mohlanka wa phithiso wa naha kabong e sekejulung 4 kapa 5 o tshwanetse ho fetola sekejulu sa kabo ka lebaka la ho emisa kapa ho thibela kabo ho latela Molao ona le ho nehelana ka sekejulu sa tefello se fetohileng ho Letlotlo la Naha pele diphithiso tse ding di etswa, matsatsing a supileng a ho emisa kapa ho thibelwa ha kabo ho latela karolo 17 kapa 18. (b) Ha ho phithiso e ka etswang ho fihlela Letlotlo la Naha le dumela ho ka fetola sekejulu sa tefello. (2) Lebakeng la mokitlane o lokileng le taolo ya tsamaiso ya tjhelete kapa ho sebetsana le tsamaiso e sa lokang ya tjhelete kapa maitshwaro a sa lokang tjheleteng, tshebediso e tsamayang butle kapa tshebediso ya ka pelenyana, Letlotlo la Naha le ka fetola sekejulu se seng le se seng sa tefello bakeng la kabo e sekejulung 2, 3, 4 kapa 5 tsebisong ho— 40 45 (a) ya ikarabellang le tlotlong la provense ntlheng ya kabo ya provense; (b) ya ikarabellang lefapheng la naha bakeng la mmuso wa selehae ntlheng ya 50 kabo ya mmuso wa selehae. (c) kabo ya Sekejulu 4 kapa 5, mohlanka wa phithiso wa naha. (3) Sekejulu sa tefello se fetotsweng ho latela karolwana (1) kapa (2) e tshwanetse ho ikiarabella ka— (a) boitlamo ba diprovense kapa dimmasepala tshebedisong ya kgwedi le kgwedi; lekeno le diprovenseng kapa dimmasepaleng; le (b) (c) ho fokotsa qomatsi le ditjeho tsa tefello ya tswala mokitlaneng bakeng la dikarolo tse tharo tsa mmuso. (4) Mohlanka wa phithiso wa naha o tshwanetse ho tsebisa mohlanka ya amohelang ka phethoho e nngwe le e nngwe sekejulung sa tefello hang hang ho latela karolwana (1) kapa (2). 55 60 40 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 40 CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Transfers made in error or fraudulently 24. (1) Despite anything to the contrary in any legislation, the transfer of an allocation that is an overpayment to a province, municipality or public entity, made in error or fraudulently, is regarded as not legally due to that province, municipality or public entity, as the case may be. 5 (2) The responsible transferring national officer must, without delay, recover an overpayment referred to subsection (1), unless an instruction has been issued in terms of subsection (3). 10 (3) The National Treasury may instruct that the recovery referred to in subsection (2) be effected by set-off against future transfers to the affected province, municipality or public entity in terms of a payment schedule. New allocations during financial year and Schedule 7 allocations 25. (1) If further allocations are made to provinces or municipalities, as envisaged in terms of section 6(3), the National Treasury must, before the transfer of any funds to a province or municipality, by notice in the Gazette and as applicable— (a) amend any allocation or framework published in terms of section 15(1), as amended in terms of section 15(2); (b) publish the allocation per municipality for any new Part B of Schedule 5 allocation or the indicative allocation per municipality for any new Part B of Schedule 6 allocation; or (c) publish a framework for any new Schedule 4, 5, 6 or 7 allocation. (2) Section 15(2) and (3) applies with the necessary changes to allocations and frameworks published in terms of subsection (1). (3) (a) The transferring national officer may, with the approval of the National Treasury, transfer a Schedule 7 allocation to a province or municipality. (b) The transferring national officer must notify the relevant provincial treasury and the National Treasury within 14 days of a transfer of a Schedule 7 allocation to a province or municipality. (c) The National Treasury must publish a Schedule 7 allocation by notice in the Gazette within 21 days after being notified in terms of paragraph (b). (d) Schedule 7 allocations must be appropriated either in the provincial adjustments appropriation legislation, municipal adjustments budgets or other appropriation legislation. Preparations for next financial year and 2015/16 financial year 26. (1) (a) A category C municipality that receives a conditional allocation in terms of this Act must, using the indicative conditional allocations to that municipality for the next financial year and the 2015/16 financial year as set out in Column B of the Schedules to this Act, by 2 October 2013— (i) (ii) agree on the provisional allocations and the projects to be funded from those allocations in the next financial year and the 2015/16 financial year with each category B municipality within the category C municipality’s area of jurisdic- tion; and submit to the transferring national officer— (aa) the provisional allocations referred to in subparagraph (i); and (bb) the projects referred to in subparagraph (i), listed per municipality to be funded from the allocations for the next financial year and the 2015/16 financial year. (b) If a category C municipality and a category B municipality cannot agree on the allocations and projects referred to in paragraph (a), the category C municipality must request the relevant transferring national officer to facilitate agreement. (c) The transferring national officer must take all necessary steps to facilitate agreement as soon as possible, but no later than 60 days after receiving a request referred to in paragraph (b). 15 20 25 30 35 40 45 50 55 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 4141 No 2 ya 2013 41 KGAOLO 4 DINTLHA TSE AMANANG LE DIKABO TSOHLE Phethiso e entsweng ka phoso kapa ka ho tsietsa 24. (1) Le ntle le ho hong le ho hong ho kgahlano le molao o mong le o mong, phithiso ya kabo e entsweng ka phoso kapa ka ho tsietsa e le tefello e phahameng ho provense, mmasepala kapa setheo sa setjhaba e nkuwa e sa etswa ka molao provenseng, mmasepaleng kapa setheong sa setjhaba ho latela ka mokgwa oo dintho dileng ka teng. (2) Phithiso e hlalositsweng karolwaneng (1) e tshwanetse e fumanwe ke mohlanka wa phithiso wa naha ya ikarabellang ka ntle ho tshenyo ya nako ntle le ha taelo e ntshitswe ho latela karolwana (3). (3) Letlotlo la Naha le ka laela ka hore phumaneho e hlaloswang karolwaneng (2) e sebediswe kgahlano le diphithiso tse tlang tsa provense, mmasepala kapa setheo sa setjhaba ho latela sekejulu sa tefello. Dikabo tse ntjha selemong sa ditjhelete le dikabo tsa sekejulu 7 25. (1) E bang dikabo ditswelapele ka ho etswa ho diprovense kapa dimmasepala jwalo ka ha ho hlalositswe karolong 6(3), Letlotlo la Naha le tshwanetse le tsebisa koranteng ya mmuso pele phithiso ya matlole ho provense kapa mmasepala— (a) le lokisa kabo e nngwe le e nngwe kapa moralo wa tshebetso o phatla- laditsweng ho latela karolo 15(1) jwalo ka ha e lokisitswe ke karolo 15(2); (b) ho phatlalatsa kabo ya mmasepala ka nngwe bakeng la kabo e ntjha ya Karolo B ya Sekejulu 5 kapa kabo e bontshang mmasepala ka mong bakeng la karolo B ya Sekejulu 6; kapa (c) phatlalatsa moralo wa tshebetso bakeng la kabo e nngwe le e nngwe ya Sekejulu 4, 5, 6 kapa 7. 5 10 15 20 (2) Karolo 15(2) le (3) e sebetsa le diphethoho ho dikabo le moralo wa tshebetso o 25 phatlaladitsweng ho latela karolwana (1). (3) (a) Mohlanka wa phithiso wa naha a ka fetisa kabo ya Sekejulu 7 ho provense kapa mmasepala ka tumello ya Letlotlo la Naha. (b) Mohlanka wa phithiso wa naha o tshwanetse ho tsebisa letlotlo la provense le Letlotlo la Naha ka phithiso ya kabo ya Sekejulu 7 ho provense kapa mmasepala matsatsing a 14. (c) Letlotlo la Naha le tshwanetse ho phatlalatsa kabo e Sekejulung 7 koranteng ya mmuso matsatsing a 21 ka mora hore le tsebiswe ho latela serapa (b). (d) Dikabo tsa Sekejulu 7 ditshwanetse di ajwe ka molao wa tokiso ya kabo ya provense, tokiso ya tekanyetso ya mmasepala kapa molao o mong wa kabo. Boitukisetso ba selemo sa ditjhelete sa isao le selemo sa ditjhelete sa 2015/16 26. (1) (a) Mmasepala wa sehlopha C o fumanang kabo e nang le dipehelo ho latela Molao ona o tshwanetse ho, ka ho sebedisa dikabo tse nang le dipehelo tse shebetsweng pele mmasepaleng oo bakeng la selemo sa ditjhelete sa isao le selemo sa ditjhelete sa 2015/16 jwalo ka ha ho hlalositswe kholomong B ya Disekejulu Molaong ona ka 2 Mphalane 2013— (i) ho dumela ka dikabo tsa nakwana le diprojeke tse tla lefellwa ho tswa ho dikabo tseo semong sa ditjhelete sa isao le selemo sa ditjhelete sa 2015/2016 le sehlopha B se seng le se seng sa mmsepala ka hara sehlopha C sa mmasepala karolong ya semolao; le (ii) ho nehelana ho mohlanka wa phithiso wa naha— (aa) dikabo tsa nakwana tse hlaoswang seratswaneng (i); le (bb) diprojeke tse hlaloswang seratswaneng (i) dingotswe mmasepala o mong le o mong o tla lefellwa ho tswa dikabong bakeng la selemo sa ditjhelete sa isao le selemo sa ditjhelete sa 2015/16. (b) E bang moo mmasepala wa sehlopha sa C le mmasepala wa sehlopha sa B di sa dumellaneng ka dikabo le diprojeke tse hlaloswang serapeng (a) mmasepala wa sehlopha C o tshwanetse ho kopa mohlanka wa phithiso wa naha ho tsamaisa tumellano. (c) Mohlanka wa phithoso wa naha o tshwanetse ho nka bohato bohle bo hlokahalang tsamaisong ya tumellano empa e seng ka mora matsatsi a 60 ka mora ho fumana kopo e hlaloswang serapeng (b). 30 35 40 45 50 55 42 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 42 (d) Any proposed amendment or adjustment of the allocations that is intended to be published in terms of section 29(3)(b) must be agreed with the relevant category B municipality, the transferring national officer and the National Treasury, before publication and the submission of the allocations referred to in paragraph (a)(ii). (e) If agreement is not reached between the category C municipality and the category B municipality on the provisional allocations and projects referred to in paragraph (a) before 2 October 2013, the National Treasury may determine the provisional allocations and provide those provisional allocations to the municipalities concerned and the transferring national officer. (f) (i) The final allocations based on the provisional allocations referred to in paragraph (a)(i) and (ii) and (e) must be submitted to the National Treasury by 6 December 2013. (ii) If the transferring national officer fails to submit the allocations referred to in subparagraph (i) by 6 December 2013, the National Treasury may determine the appropriate allocations, taking into consideration the indicative allocations for the next financial year. (2) (a) The transferring national officer of a conditional allocation, using the indicative conditional allocations for the next financial year and the 2015/16 financial year as set out in Column B of the Schedules to this Act, must, by 2 October 2013, submit to the National Treasury for approval— (i) (ii) (iii) the provisional allocations to each province or municipality in respect of new conditional allocations to be made in the next financial year; any amendments to the indicative allocations for each province or municipality set out in Column B of the Schedules in respect of existing conditional allocations; and the draft frameworks for the allocations referred to in subparagraphs (i) and (ii) in the format to be determined by the National Treasury. (b) Any proposed amendment or adjustment for the next financial year of the allocation criteria of an existing conditional allocation must be agreed with the National Treasury before the submission of the provisional allocations and draft frameworks referred to in paragraph (a)(ii) and (iii). (c) If the transferring national officer fails to comply with paragraph (a) by 2 October 2013, the National Treasury may determine— (i) (ii) (iii) the provisional allocations in paragraph (a)(i); any amendments to the indicative allocations contemplated in paragraph (a)(ii); and the draft frameworks for the allocations referred to in paragraph (a)(iii), and submit that information to the relevant provinces or municipalities. (d) (i) The final allocations based on the provisional allocations referred to in paragraph (a)(i) and (ii) must be submitted to the National Treasury by 6 December 2013. (ii) If the transferring national officer fails to submit the allocations referred to in subparagraph (i) by 6 December 2013, the National Treasury may determine the appropriate allocations, taking into consideration the indicative allocations for the next financial year. (3) The National Treasury may, in preparation for the next financial year, instruct transferring national officers and receiving officers to submit to it such plans and information for any conditional allocation as it may determine at specified times before the start of the next financial year. (4) (a) For purposes of the Education Infrastructure or Health Facility Revitalisation Grant in the 2015/16 financial year, the accounting officer of the relevant provincial department must, in the format determined by the National Treasury, submit to the national transferring officer and the National Treasury, by— (i) 5 July 2013, a document setting out the roles and responsibilities of the relevant provincial departments regarding infrastructure delivery, approved by the Executive Council of the province; 26 July 2013, a user asset management plan for all infrastructure programmes for the financial, next financial and 2015/16 financial years; and (ii) (iii) 20 September 2013, an infrastructure programme management plan and construction procurement strategy for infrastructure programmes envisaged to commence in the 2015/16 financial year. 5 10 15 20 25 30 35 40 45 50 55 60 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 4343 No 2 ya 2013 43 (d) Phetoho e nngwe le e nngwe e sisintsweng kapa tukiso ya dikabo eo maikemisetso a teng e leng ho phahlalatswa ho latela karolo 29(3)(b) etshwanetse e dumellanwe le mmasepala wa sehlopha B, mohlanka wa phithiso wa naha le Letlotlo la Naha pele ho phatlatso le nehelano ya dikabo tseo ho buang ka tsona serapeng (a)(ii). (e) E bang ho sa fihlellwe tumellano mahareng a mmasepala wa sehlopha C le mmasepala wa sehlopha B ka dikabo tsa nakwana le diprojeke tse hlaloswang serapeng (a) pele ho 2 Mphalane 2013 Letlotlo la Naha le ka tswela pele ka ho hlwaya dikabo tsa nakwana le ho nehela dikabo tseo tsa nakwana dimmasepaleng tseo ho buang ka tsona le mohlanka wa phithiso wa naha. (f) (i) Dikabo tsa ho qetela tse itshetlehileng ho dikabo tsa nakwana tse hlaloswang serapeng (a)(i) le (ii) le (e) ditshwanetse dinehelwe Letlotlo la Naha ka la 6 Tshitwe 2013. (ii) E bang mohlanka phithiso wa naha a hloleha ho nehelana ka dikabo tse hlaloswang seratswaneng (i) ka la 6 Tshitwe 2013, Letlotlo la Naha le ka hlwaya ho ajwa a dikabo ho nahannwe dikabo tse lebelletsweng bakeng la selemo sa ditjhelete sa isao. (2) (a) Mohlanka wa phithiso wa naha wa kabo e nang le dipehelo, tshebedisong ya dikabo tsenang le dipehelo tse lebelletsweng bakeng la selemo sa ditjhelete sa isao le selemo sa ditjhelete sa 2015/16 se hlalositsweng kholomong B ya disekejulu Molaong ona, o tshwanetse ho nehela Letlotlo la Naha bakeng sa tumello ka la 2 Mphalane 2013— (i) dikabo tsa nakwana provenseng e nngwe le e nngwe kapa mmasepala ho latela dikabo tse ntjha tsenang le dipehelo tse tla etswa selemong sa ditjhelete sa isao; (ii) ditukiso tseding le tseding tse lebelletsweng dikabong bakeng la provense e nngwe le e nngwe kapa mmasepala tse hlaloswang Kholomong B ya Sekejulu ho latela dikabo tse teng tsenang le dipehelo; le sengolwa sa moralo wa tshebetso bakeng la dikabo tse hlaloswang sera- tswaneng (i) le (ii) ka mokgwa o tla hlwauwa ke Letlotlo la Naha. (iii) (b) Phetoho e nngwe le e nngwe kapa tukiso bakeng la selemo sa ditjhelete sa isao sa mokgwa wa kabo o teng ha jwale o tshwanetse ho dumelwa ke Letlotlo la Naha pele ho nehelano ya dikabo tsa nakwana le sengolwa sa meralo e hlaloswang serapeng (a)(ii) le (iii). (c) E bang mohlanka wa phithiso wa naha a hloleha ho ikamahanya le serapa (a) ka la 2 Mphalane 2013 Letlotlo la Naha le ka hlwaya— (i) dikabo tsa nakwana serapeng (a)(i); (ii) diphetolo tseding le tseding tse lebelletsweng tse hlalositsweng serapeng (iii) (a)(ii); le sengolwa sa mokgwa wa tshebetso bakeng la dikabo tse hlaloswang serapeng (a)(iii) le ho nehelana ka lesedi leo ho diprovense kapa dimmasepala. (d) (i) Dikabo tsa ho qetela tse itshetlehileng ho dikabo tsa nakwana tse hlaloswang serapeng (a)(i) le (ii) ditshwanetse dinehelwe Letlotlo la Naha ka la 7 Mphalane 2013. (ii) E bang mohlanka wa phithiso wa naha a hloleha ho nehelana ka dikabo jwalo ka ha ho hlalositswe seratswaneng (i) ka la 6 Tshitwe 2013, Letlotlo la Naha le ka hlwaya dikabo tse lokileng ho nahannwe ka dikabo tse lebelletsweng bakeng la selemo sa ditjhelete sa isao. (3) Letlotlo la Naha le ka laela bahlanka ba phithiso ba naha, bahlanka ba amohelang le dimmasepala ho nehelana ka maano le lesedi bakeng la kabo e nngwe le e nngwe e nang le dipehelo yona jwalo ka ha e ka hlwaya ka nako e itseng pele ho qaleho ya selemo sa ditjhelete sa isao. (4) (a) Bakeng la marangrang a thuto kapa Letlole la Ntlafatso ya Disebediswa tsa Bophelo bo botle selemong sa ditjhelete sa 2015/16, mohlanka ya ikarabella wa lefapha la provense o tshwanetse a nehelane ho mohlanka wa phithiso wa naha le ho Letlotlola Naha ka mokgwa oo hlwauweng ke Letlotlo la Naha, ka la— (i) 5 Phupu 2013, tokomane e hlalosang seabo le maikarabelo a mafapha a provense mabapi le marangrang a nehelano, e dumetsweng ke Lekgotla la Phethahatso la provense; (ii) 26 Phupu 2013, leano la taolo ya thepa bakeng la mananeo a marangrang bakeng la tjhelete, selemo sa ditjhelete sa isao le selemo sa ditjhelete sa 2015/16; le (iii) 20 Lwetse 2013, leano la taolo ya mananeo a marangrang le leano la phumaneho ya kaho bakeng la mananeo a marangrang a tla qala selemong sa ditjhelete sa 2015/16. 5 10 15 20 25 30 35 40 45 50 55 60 44 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 44 (b) The National Treasury must, by 6 December 2013, notify the national transferring officer and the affected provincial departments which infrastructure programmes and projects it will propose for full or partial funding through the grant in the financial years in question. Transfers before commencement of Division of Revenue Acts for 2013 and 2014 5 27. (1) If an amount of an allocation is transferred in terms of section 27 of the Division of Revenue Act, 2012, before this Act takes effect, the amount is, with the changes required by the context, subject to the applicable framework for the 2012/13 financial year and the other requirements of the Division of Revenue Act, 2012, as if it is an amount of an allocation for the 2012/13 financial year. (2) Despite sections 3(2), 7(2) and 8(2), if the annual Division of Revenue Act for the next financial year has not commenced before or on 1 April 2014, the National Treasury may determine that an amount not exceeding 45 per cent of the total amount of each allocation made in terms of section 3(1), 7(1) or 8(1) be transferred to the relevant province or municipality as a direct charge against the National Revenue Fund. (3) If an amount of an allocation, made in terms of section 7(1) or 8(1), is transferred in terms of subsection (2), the amount is, with the changes required by the context, subject to the applicable framework for the 2013/14 financial year and the other requirements of this Act as if it is an amount of an allocation for the 2013/14 financial year. CHAPTER 5 DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY Duties of municipalities 28. (1) (a) In addition to the requirements of the Municipal Finance Management Act, the accounting officer of a category C municipality must, within 14 days after this Act takes effect, submit to the National Treasury and all category B municipalities within that municipality’s area of jurisdiction, the budget, as tabled in accordance with section 16 of the Municipal Finance Management Act, for the 2013/14 financial year and the two following financial years. (b) The budget must indicate all allocations from its equitable share and conditional allocations to be transferred to each category B municipality within the category C municipality’s area of jurisdiction and disclose the criteria for allocating funds between the category B municipalities. (2) A category C municipality that is providing a municipal service must, before implementing any capital project for water, electricity, roads or any other municipal service, consult the category B municipalities within whose area of jurisdiction the project will be implemented, and agree in writing which municipality is responsible for the operational costs and the collection of user fees. (3) A category C municipality must ensure that it does not duplicate a function currently performed by a category B municipality and must transfer funds for the provision of services, including basic services, to the relevant category B municipality that is providing municipal services, despite the fact that— 10 15 20 25 30 35 40 (a) the category C municipality retains the power or function in terms of the Municipal Structures Act; and 45 (b) a service delivery agreement for the provision of services by the category B municipality on behalf of the category C municipality has not been concluded. (4) A category B municipality which is not authorised to perform a function in terms of the Municipal Structures Act may not extend the scope or type of services that it currently provides, without— (a) entering into a service delivery agreement with the category C municipality which is authorised to perform the function in terms of the Municipal Structures Act; or (b) obtaining authorisation to perform the function in terms of the Municipal Structures Act. 50 55 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 4545 No 2 ya 2013 45 (b) Lefapha la Matlotlo la Naha le lokela hore, ka la 6 Tshitwe, le tsebise mohlanka wa phetiso wa naha le mafapha a diporovense a amehang hore ke mananeo afe a popehotheo le diporojeke dife tseo le tla di sisinya bankeng sa tshehetso ya ditjhelete e felletseng kapa e sa fellang ka tshebediso ya letlole dilemong tseo tsa ditjhelete. Phethiso pele ho qaleho ya Molao wa Karolo ya Lekeno wa 2013 le 2014 5 27. (1) E bang palo ya kabo e fetiswa ho latela karolo 27 ya Molao wa Dikarolo tsa Lekeno wa 2012, pele Molao ona o kena tshebetsong, le diphethoho tse hlokahalang ho latela moelelo, ho ipapisitswe le mokgwa wa tshebetso wa selemo sa ditjhelete sa 2012/13 le ditlhoko tseding tsa Molao wa Dikarolo tsa Lekeno wa 2012, jwalo ka ha e ka ke palo ya kabo ya selemo sa ditjhelete sa 2012/13. (2) Le ntle le karolo 3(2), 7(2) le 8(2), e bang Molao wa Karolo ya Lekeno bakeng la selemo sa ditjhelete sa isao o so qale pele kapa ka la 1 Mmesa 2014, Letlotlo la Naha le ka hlwaya hore palo e sa feteng diperesente tse 45 tsa palo kakaretso ya kabo e nngwe le e nngwe e entswe ho latela karolo 3(1), 7(1) le 8(1) e fetisetswe ho provense kapa mmasepala e le qoso kgahlano le Letlotlo la Lekeno la Naha. (3) E bang palo ya kabo e entsweng ho latela karolo 7(1) kapa 8(1) e fetisitswe ho latela karolwana (2), palo ke, ka diphethoho tse hlokwang ke moelelo, ho ipapisitswe le moralo wa tshebetso bakeng la selemo sa ditjhelete sa 2013/14 le ditlhoko tseding tsa Molao ona jwalo ka ha e ka ke palo ya kabo bakeng la selemo sa ditjhelete sa 2013/14. KGAOLO 5 MESEBETSI LE MATLA A DIMMASEPALA, LETLOTLO LA DIPROVENSE LE LETLOTLO LA NAHA Mesebetsi ya dimmasepala 28. (1) (a) Ho dimo ha ditlhoko tsa Molao wa Taelo ya Ditjhelete tsa Mmasepala, mohlanka ya ikarabellang wa mmasepala wa sehlopha C o tshwanetse ho nehela Letlotlo la Naha le dimmasepala tsohle tsa sehlopha B le dimmasepala tse ka hare ho karolo eo, lekeno, jwalo ka ha ho tshetleuwe karolong 16 ya Moalo wa Taolo ya Ditjhelete tsa Mmasepala bakeng la selemo sa ditjhelete sa mmasepala sa 2013/14 le dilemo tse latelang tse pedi tsa ditjhelete tsa mmasepala matsatsing a sa feteng 14 ka mora hore molao o kene tshebetsong. (b) Tekanyetso e tshwanetse e bontshe dikabo tsohle ho tswa karolong e lekaneng ya yona le dikabo tsenang le dipehelo ho ka fetisetswa ho mmasepala o mong le o mong wa sehlopha B ka hare ho sebaka sa mmasepala wa sehlopha C le ho tsebisa mokgwa wa ho nehelana ka matlole mahareng a dimmasepala tsa sehlopha B. (2) Mmasepala wa sehlopha C o nehelanang ka ditshebeletso ya mmasepala o tshwanetse ho kopana le dimmasepala tsa sehlopha B tseo projeke e tlo etswa e leng sebakeng sa tsona le ho dumela ka ho ngola hore ke mmasepala o fe o nkang maikarabelo bakeng la ditjeho tsa tsamiso le ho lata ditjeho tsa tshebediso pele projeke e ka sehloohong ya metsi, motlakase, ditsela kapa tshebeletso e nngwe le e nngwe ya mmasepala e ka kena tshebetsong. (3) Mmasepala wa sehlopha C o tshwanetse ho etsa bo nnete hore ha e phethe tshebetso e etswang ke mmasepala wa sehlopha B mme o tshwanetse ho fetisa matlole bakeng la ditshebeletso ho kenyeleditswe le ditshebeletso tsa motheo mmasepaledng wa sehlopha B o nehelanang ka ditshebeletso ho sa natse hore— 10 15 20 25 30 35 40 (a) mmasepala wa sehlopha C o dula o na le matla kapa mosebetsi ho latela 45 (b) Molao wa Sebopeho sa Mmasepala; le tumellano ya phano ya ditshebeletso bakeng la nehelano ya ditshebeletso ka mmasepala wa sehlopha B boemong ba mmasepala wa sehlopha C ha e so phethelwe. (4) Mmasepala wa sehlopha B o sa dumellwang ho sebetsa ho latela Molao wa Sebopeho wa Mmasepala o ka se eketse tshebetso le mofuta wa ditshebeletso tseo e nehelanang ka tsona, ntle le— (a) ho kena tumellano ya phano ya ditshebeletso le mmasepala o dumelletsweng wa sehlopha C ho phetha mosebetsi ho latela Molao wa Sebopeho sa Mmasepala; kapa (b) ho fumana tumello ya semolao ho ka phetha mosebetsi ho latela Molao wa 50 55 Sebopeho sa Mmasepala. 46 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 46 (5) (a) A category C municipality and a category B municipality must, before the commencement of a financial year, agree to a payment schedule in respect of the allocations referred to in subsection (1)(b) to be transferred to the category B municipality in that financial year, and the category C municipality must submit that payment schedule to the National Treasury before the commencement of the financial year. (b) A category C municipality must make transfers in accordance with the payment schedule submitted in terms of paragraph (a). (6) (a) The National Treasury may withhold or stop any allocation to the category C municipality and reallocate the allocation to the relevant category B municipalities if a category C municipality fails to— reach an agreement envisaged in subsection (2); or submit a payment schedule in accordance with subsection (5)(a). (i) make allocations referred to in subsection (1)(b); (ii) (iii) (b) Sections 17(3) and 18(3) and (4) of this Act and section 216 of the Constitution apply, with the necessary changes, to the withholding or stopping of an allocation in accordance with paragraph (a). (c) The National Treasury may, where it stops an allocation in terms of this section, after consultation with the transferring national officer, determine that a portion of the allocation that will not be spent, be reallocated to one or more municipalities, on condition that the allocation will be spent in the financial year or the next financial year. (7) A municipality must ensure that any allocation made to it in terms of this Act, or by a province or another municipality, that is not reflected in its budget as tabled in accordance with section 16 of the Municipal Finance Management Act, is reflected in its budget to be considered for approval in accordance with section 24 of the Municipal Finance Management Act. (8) A municipality with a level three accreditation for the Human Settlements Development Grant must— (a) ensure that it reports on financial and non-financial performance related to the (b) requirements specified in the relevant framework; and submit the reports to the receiving officer, the transferring national officer and the National Treasury. Duties and powers of provincial treasuries 29. (1) The provincial treasury must reflect allocations in Part A of Schedule 5 to the province separately in the appropriation Bill of the province. (2) (a) The provincial treasury must, on the same day that its budget is tabled in the provincial legislature, or a later date approved by the National Treasury, but not later than 14 days after this Act takes effect, publish by notice in the Gazette— (i) (ii) (iii) (iv) (v) (vi) the indicative allocation per municipality for every allocation to be made by the province to municipalities from the province’s own funds; the indicative allocation to be made per school and per hospital in the province; the indicative allocation to any national or provincial public entity for the implementation of a programme funded by an allocation in Part A of Schedule 5 on behalf of a province or for assistance provided to the province in implementing such a programme; the envisaged division of the allocation envisaged in subparagraphs (i) and (ii), in respect of each municipality, school and hospital, for the next financial year and the 2015/16 financial year; the conditions and other information in respect of the allocations referred to in subparagraphs (i), (ii) and (iii) to facilitate performance measurement and the use of required inputs and outputs; and the budget of each school and each hospital in a format determined by the National Treasury. (b) The allocations and budgets referred to in paragraph (a) must be regarded as final when the appropriation Act takes effect. 5 10 15 20 25 30 35 40 45 50 55 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 4747 No 2 ya 2013 47 (5) (a) Pele selemo sa ditjhelete sa mmasepala se qala mmasepala wa sehlopha C le mmasepala wa sehlopha B ditshwanetse ho dumela sekejulu sa tefello ho latela dikabo e karolwaneng (1)(b) ho ka fetisetswa ho mmasepala wa sehlopha B selemong seo sa ditjhelete mme mmasepala wa sehlopha C o tshwanetse o nehele sekejulu sa tefello ho Letlotlo la Naha pele selemo sa ditjhelete sa mmasepala se qala. (b) Mmasepala wa sehlopha C o tshwanetse ho etsa phithiso ho latela sekejulu sa tefello se nehetsweng (a). (6) (a) Letlotlo la Naha le ka emisa kapa thibela kabo e nngwe le e nngwe ho mmasepala wa sehlopha C mme le nehele kabo botjha dimmasepaleng tsa sehlopha B e bang dimmasepala tsa sehlopha C dihloleha ho— etsa dikabo tse karolwaneng (1)(b); (i) (ii) hloleha ho fihlella tumellano e hlalositsweng karolwaneng (2); kapa (iii) nehelana ka sekejulu sa tumellano ho latela karolwana (5)(a). (b) Karolo 17(3) le 18(3) le (4) tsa Molao ona le karolo 216 ya Molaotheo, ka diphethoho tse hlokahalang, disebetsa ho emisweng le ho thibelweng ha kabo ho latela serapa (a). (c) Letlotlo la Naha moo le emisang kabo ho latela karolo ena le ka mora ho kopana le mohlanka wa phithiso wa naha le ka hlwaya hore karolo ya kabo e sa tlo sebediswa e nehelwe botjha ho mmasepala kapa dimmasepala ka pehelo ya hore kabo e tla sebediswa selemong sa ditjhelete kapa selemong sa ditjhelete sa isao. (7) Mmasepala o tshwanetse ho etsa bonnete hore kabo e nngwe le e nngwe e entsweng ho latela Molao ona kapa provense kapa mmasepala o mong o sa hlahelleng ditekanyetsong tsa yona ho latela karoo 16 ya Molao wa Taolo ya Ditjhelete tsa Mmasepala e hlahella ditekanyetsong bakeng la ho ka nahanwa ka ho e dumella ho latela karolo 24 ya Molao wa Taolo ya Ditjhelete tsa Mmasepala. (8) Mmasepala o nang le tumello ya boemo ba boraro ya Letlole la Ntshetsopele ya Bodulo o tshwanetse ho— (a) etsa bonnete hore e tlaleha tshebetso ya yona ya ditjhelete le tseo e seng tsa ditjhelete tse amanang le ditlhoko tse hlalositsweng moralong wa tshebetso; le (b) ho nehelana ka ditlaleho ho mohlanka ya amohelang, mohlanka wa phithiso wa nahale ho Letlotlo la Naha. Mesebetsi le matla a matlotlo a provense 29. (1) Letlotlo la provense le tshwanetse ho bontsha dikabo tsa Karolong A ya Sekejulu 5 ho diprovense ka ho arohana biling ya kabo ya diprovense. (2) (a) Letlotlo la provense le tshwanetse ho, ka letsatsi la palo ya tekanyetso lekgotleng la ketsamelao la provense kapa ka letsatsi le dumetsweng ke Letlotlo la Naha ho phahlalatsa tse latelang koranteng ya setjhaba matsatsing a 14 Molao o kena tshebetsong— (i) pontsho ya kabo mmasepaleng o mong le o mong bakeng la kabo e nngwe le e nngwe e tla etswa ke provense ho dimmasepala ho tswa ho matloleng a provense; (ii) pontsho ya kabo e tla etswa sekolong se seng le se seng le sepetlele ka seng ka hare ho provense; (iv) (iii) pontsho ya kabo ho setheo se seng le se seng sa naha kapa provense bakeng la ho kenngwa tsdhebetsong ha mananeo a lefellwang ke kabo ya Karolo A ya Sekejulu 5 boemong ba provense kapa thuso e nehetsweng ho provense ho kenya tshebetsong mananeo a jwalo; karolo ya kabo e lebelletsweng e hlalositsweng seratswaneng (i) le (ii), bakeng la mmasepala le sekolo se seng le se seng selemong sa ditjhelete sa isao le selemo sa ditjhelete sa 2015/16; dipehelo le lesedi le leng ho latela dikabo tse hlaloswang seratswaneng (i), (ii) le (iii) ho ka nolofatsa tekano ya tshebetso le tshebediso ya tse hlokahalang ha mmoho; le tekanyetso ya sekolo le sepetlele se seng le se seng ka mokgwa o tla hlwauwa ke Letlotlo la Naha. (vi) (v) (b) Dikabo le ditekanyetso tse hlaloswang serapeng (a) ditshwanetse ho nkuwa e le tsa ho qetela ha Molao wa kabo o kena tshebetsong. 5 10 15 20 25 30 35 40 45 50 55 48 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 48 (c) If the provincial legislature amends its appropriation Bill, the provincial treasury must publish amended allocations and budgets by notice in the Gazette within 14 days after the appropriation Act takes effect, and those allocations and budget must be regarded as final. (3) (a) Despite subsection (2) or any other legislation, a provincial treasury may, in accordance with a framework determined by the National Treasury, amend the allocations referred to in subsection (2) or make additional allocations to municipalities that were not published in terms of subsection (1) or (2). (b) Any amendments to the allocations published in terms of subsection (2)(a) or (c) must be published by notice in the Gazette not later than 14 February 2014 and takes effect on the date of the publication. (4) A provincial treasury must, as part of its report in terms of section 32(2) of the Public Finance Management Act, in the format determined by the National Treasury, report on— 5 10 (a) actual transfers received by the province from national departments; (b) actual expenditure on such allocations, excluding Schedule 4 allocations, up 15 (c) to the end of that month; actual transfers made by the province to municipalities or public entities, and actual expenditure by municipalities or public entities on such allocations, based on the latest information available from municipalities or public entities at the time of reporting; and (d) financial and non-financial performance regarding the Education Infrastruc- ture, Health Facility Revitalisation and Provincial Roads Maintenance Grants, received by the province, against its infrastructure budget. (5) (a) A provincial treasury must— (i) ensure that a payment schedule is agreed between each provincial department and receiving institution envisaged in subsection (2)(a); ensure that transfers are made promptly to the relevant receiving officer in terms of the agreed payment schedule; and submit the payment schedules to the National Treasury within 14 days after this Act takes effect. (ii) (iii) (b) If a provincial department and receiving institution do not agree to a payment schedule in time for submission to the National Treasury, the provincial treasury must, after consultation with the national transferring officer, determine the payment schedule. (6) If a provincial treasury fails to make a transfer in terms of subsection (5)(b), the relevant receiving officer may request the provincial treasury to immediately make the transfer or to provide written reasons within three working days as to why the transfer has not been made. (7) If a provincial treasury fails to make the transfer requested by the receiving officer or provide reasons in terms of subsection (6), or the receiving officer disputes the reasons provided by the provincial treasury as to why the transfer has not been made, the receiving officer may request the National Treasury to investigate the matter. (8) Upon a request in terms of subsection (7), the National Treasury must— (a) consult the national transferring officer on the matter; (b) investigate the matter, assess any reasons given by the provincial treasury as to why the transfer was not made; (c) direct the provincial treasury to immediately effect the transfer or provide reasons to the receiving officer confirming why the provincial treasury was correct in not making the transfer; and 20 25 30 35 40 45 (d) advise the provincial treasury and the receiving officer as to what steps must 50 be taken to ensure the transfer. Duties and powers of National Treasury 30. (1) The National Treasury must, within 14 days after this Act takes effect, submit a notice to all transferring national officers containing the details of the primary bank accounts of each province and municipality. 55 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 4949 No 2 ya 2013 49 (c) E bang lekgotla la ketsamelao la provense le fetola bili ya kabo, letlotlo la provense le tshwanetse ho phahlalatsa dikabo tse fetotsweng le ditekanyetso koranteng ya mmuso matsatsing a 14 ka mora hore Molao wa kabo o kene tshebetsong, mme dikabo tseo le ditekanyetso ditshwanetse ho nkuwa e le tsa ho qetela. (3) (a) Le ha karolwana (2) kapa molao o mong le o mong, letlotlo la provense le ka fetola dikabo tse karolwaneng (2) ho latela moralo wa tshebetso o hlwauweng ke Letlotlo la Naha kapa le ka eketsa dikabo ho dimmasepala tse sa phatlalatswang karolwaneng (1) kapa (2). (b) Diphetoho tseding le tseding tse dikabong tse phatlaladitsweng ho latela karolwana (2)(a) kapa (c) ditshwanetse diphatlalatswe koranteng ya mmuso pele ho 14 Hlakola 2014 le ho kena tshebetsong ka letsatsi la phatlalatso. (4) (a) Jwalo ka ha e le karolo ya tlaleho ho latela karolo 32(2) ya Molao wa Taolo ya Ditjhelete tsa Setjhaba, le ka mokgwa oo Letlotlo la Naha le tlabe le hlwaile, letlotlo la provense le tshwanetse ho tlaleha ka— (a) diphithiso tse fumanweng ke provense ho tswa mafapheng a naha; (b) tshebediso dikabong tse jwalo ntle le dikabo tse Sekejulung 4, ho fihlela kgwedi eo e fela; (c) diphithiso tse entsweng ke provense ho ya ho dimmasepala kapa ditheo tsa setjhabale tshebediso ya mmasepala kapa ditheo tsa setjhaba dikabong tse jwalo ho itshetleuwe ho lesedi le sehlohlolong ho tswa dimmasepaleng le ditheong tsa setjhaba ka nako ya tlaleho; le tshebetso ya tsa ditjhelete le tseo e seng tsa ditjhelete mabapi le marangrang a thuto, Tsosoloso ya Disebediswa tsa Bophelo bo botle le Letlole la Tlhokomelo ya Ditsela tsa Provense e fumanweng ke provense kgahlano le tekanyetso ya marangrang a yona. (5) letlotlo la provense letshwanetse le— (d) (i) e tse bonnete hore ho dumellanwe ka sekejulu sa tefello mahareng a lefapha la provense le setheo se amohelang se hlalositsweng karolwaneng (2)(a); (ii) e tse bonnete hore diphithiso di entswa ka nako ho mohlanka ya amohelang ho latela sekejulu se dumetsweng sa tefello; le (iii) ho nehelana ka disekejulu tsa tefello ho Letlotlo la Naha matsatsing a 14 Molao ona o kene tshebetsong. (b) E bang lefapha la provense le setheo se amohelang di sa dumellane ka sekejulu sa tefello ka nako eo ho nehelwang Letlotlo la Naha, letlotlo la provense le tshwanetse ho hlwaya sekejulu sa tefello ka mora ho kopana le mohlanka wa phithiso wan aha. (6) E bang letlotlo la provense le ka hloleha ho fetisa ho latela karolwana (5)(b) mohlanka ya amohelang a ka kopa letlotlo la provense ho etsa phithiso hanghang kapa ho nehelana ka mabaka a ngotsweng matsatsing a mararo a tshebetso hore ho baneng phithiso e so. (7) E bang letlotlo la provense le hloleha ho etsa phithiso jwalo ka ha mohlanka ya amohelang a kopile kapa la hloleha ho nehelana ka mabaka nakong e hlalositsweng karolwaneng (6), kapa mohlanka ya amohelang a hanana le mabaka a nehetsweng ke letlotlo la provense hore ho baneng phithiso e so ka e etswa, ha ho le jwalo, mohlanka ya amohelang a ka kopa Letlotlo la Naha ho fuputsa ntlha ena le letlotlo la provense le amehang. (8) Ka nako ya kopo, Letlotlo la Naha le tshwanetse ho— (a) kopana le mohlanka wa phithiso wa naha mabapi le ntlha ena; (b) ho ka fuputsa le ho hlahlobisisa mabaka a nehetsweng ke letlotlo la provense hore ho baneng phithiso e sa etswa; (c) ho laela letlotlo la provense ho etsa phithiso hanghang kapa ho nehelana ka mabaka ho mohlanka ya amohelang a netefatsang hore ho baneng letlotlo la provense le nepahetse ka ho se etse phithiso; le (d) ho eletsa letlotlo la provense le mohlanka ya amohelang hore ke metjha efe e tshwanetseng ho nkuwa ho phthahatsa phithiso. Mesebetsi le matla a Letlotlo la Naha 30. (1) Letlotlo la Naha le tshwanetse ho nehelana ka tsebiso e akgang ka hare dintlaha tsa diakhaonto tsa banka bakeng la diprovense tsohle le dimmasepala matsatsing a 14 ka mora hore Molao ona o kene tshebetsong ho bahlanka bohle ba phithiso ba naha. 5 10 15 20 25 30 35 40 45 50 55 50 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 50 (2) The National Treasury must, together with the statement envisaged in section 32(2) of the Public Finance Management Act, publish a report on actual transfers of all allocations listed in Schedules 4, 5, 6 and 7 or made in terms of section 25. (3) The National Treasury may, in any report it publishes that aggregates statements published by provincial treasuries envisaged in section 71(7) of the Municipal Finance Management Act, and in any report in respect of municipal finances, include a report on the equitable share and conditional allocations provided for in this Act. CHAPTER 6 GENERAL Allocations by public entities to provinces or municipalities

1. National share includes conditional allocations to provincial and local spheres, general fuel levy sharing with metropolitan municipalities, debt service cost and the contingency reserve. 1.

2. The direct charges for the provincial equitable share are netted out. 676 920 412 337 572 412 40 581 787 733 566 388 359 924 199 44 490 145 791 822 019 383 697 159 50 207 698 1 225 726 876 1 137 980 732 1 055 074 611 SCHEDULE 2 DETERMINATION OF EACH PROVINCE'S EQUITABLE SHARE OF THE PROVINCIAL SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (as a direct charge against the National Revenue Fund) Province Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Column A 2013/14 Allocation R'000 50 164 506 20 000 325 61 374 917 73 509 972 41 361 830 27 210 543 9 021 508 22 754 264 32 174 547 337 572 412 Column B Forward Estimates 2014/15 R'000 52 337 533 20 905 461 67 431 166 77 812 867 43 264 039 29 079 599 9 620 556 24 419 406 35 053 572 359 924 199 2015/16 R'000 54 611 258 21 897 266 74 049 582 82 110 075 45 268 523 31 092 725 10 264 595 26 216 949 38 186 186 383 697 159 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 5555 No 2 ya 2013 55 SEKEJULU 1 KAROLO E LEKANANG YA LEKENO LE ENTSWENG BOEMONG BA NAHA MAHARENG A DIKAROLO TSE THARO TSA MMUSO Dikarolo tsa mmuso Boemo ba Naha1,2 Provense Selehae KAKARETSO Kholomo A Kabo ya 2013/14 R'000 676 920 412 337 572 412 40 581 787 1 055 074 611 Kholomo B Ditekanyetso tse ka pele 2014/15 R'000 733 566 388 359 924 199 44 490 145 1 137 980 732 2015/16 R'000 791 822 019 383 697 159 50 207 698 1 225 726 876

1. Karolo ya naha e akga kahare dikabo tsenang le dipehelo ho provense le dikarolo tsa selehae, 1. lekgetho la dibeso ka kakaretso le arolelanwang le dimmasepala tse kgolo, ditjeho tsa tefello ya tswala mokitlaneng le bakeng la kgonahalo ya ketsahalo.

2. Totobalo ya diqoso bakeng la karolo e lekanang ya provense ha ditjeho tsohle dise dintshitswe. SEKEJULU 2 HO HLWAYA KAROLO E LEKANENG YA PROVENSE KA NNGWE KAROLONG YA LEKENO LE ENTSWENG BOEMONG BA NAHA (e le totobalo ya tefiso kgahlano le Letlole la Lekeno la Naha) Provense Kapa Botjhabela Freistata Gauteng KwaZulu-Natala Limpopo Mpumalanga Kapa Leboya Leboya Bophirima Kapa Bophirimela KAKARETSO Kholomo A Kabo ya 2013/14 R'000 50 164 506 20 000 325 61 374 917 73 509 972 41 361 830 27 210 543 9 021 508 22 754 264 32 174 547 337 572 412 Kholomo B Ditekanyetso tse ka pele 2014/15 R'000 52 337 533 20 905 461 67 431 166 77 812 867 43 264 039 29 079 599 9 620 556 24 419 406 35 053 572 359 924 199 2015/16 R'000 54 611 258 21 897 266 74 049 582 82 110 075 45 268 523 31 092 725 10 264 595 26 216 949 38 186 186 383 697 159 56 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 56 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality EASTERN CAPE A A BUF Buffalo City NMA Nelson Mandela Bay EC101 Camdeboo EC102 Blue Crane Route EC103 Ikwezi EC104 Makana EC105 Ndlambe EC106 EC107 Baviaans EC108 Kouga EC109 Kou-Kamma DC10 Cacadu District Municipality B B B B B B B B B C Total: Cacadu Municipalities Sundays River Valley EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC126 Ngqushwa EC127 Nkonkobe EC128 Nxuba DC12 Amathole District Municipality B B B B B B B C Total: Amatole Municipalities Inxuba Yethemba EC131 EC132 Tsolwana EC133 Inkwanca EC134 Lukhanji EC135 EC136 Emalahleni EC137 Engcobo EC138 DC13 Chris Hani District Municipality B B B B B B B B C Total: Chris Hani Municipalities Intsika Yethu Sakhisizwe Senqu EC141 Elundini EC142 EC143 Maletswai EC144 Gariep DC14 B B B B C Total: Joe Gqabi Municipalities Joe Gqabi District Municipality EC153 Ngquza Hill EC154 Port St Johns EC155 Nyandeni EC156 Mhlontlo EC157 King Sabata Dalindyebo DC15 O.R. Tambo District Municipality B B B B B C Total: O.R. Tambo Municipalities EC441 Matatiele EC442 Umzimvubu EC443 Mbizana EC444 Ntabankulu DC44 Alfred Nzo District Municipality B B B B C Total: Alfred Nzo Municipalities National Financial Year Column A 2013/14 Allocation R'000 Column B Forward Estimates 2014/15 R'000 2015/16 R'000 653 660 743 325 39 006 40 796 16 860 69 044 59 738 40 404 18 694 54 165 31 384 75 091 445 182 136 195 168 933 34 158 96 720 66 451 94 338 22 307 621 631 1 240 733 40 356 27 463 19 355 112 656 99 780 78 749 86 604 42 714 385 035 892 712 84 626 98 133 24 074 25 608 178 958 411 399 126 980 78 040 143 347 110 614 184 567 493 970 1 137 518 118 249 117 834 126 027 69 894 319 703 751 707 656 856 761 940 40 943 42 411 18 186 72 174 64 879 46 337 20 459 66 128 33 881 80 338 485 736 163 002 191 570 36 790 105 532 71 882 106 634 23 804 662 019 1 361 233 40 656 31 354 21 252 118 544 116 201 92 189 104 165 48 690 412 881 985 932 102 081 111 140 25 448 26 340 194 392 459 401 153 791 93 591 169 814 128 084 206 947 550 599 1 302 826 139 223 136 376 145 455 80 014 344 069 845 137 654 044 772 901 43 371 44 607 20 653 75 667 72 949 55 159 23 484 81 674 37 571 86 781 541 916 211 166 236 239 42 494 124 944 83 511 131 252 26 694 694 475 1 550 775 41 139 39 001 25 206 128 228 147 419 117 658 135 276 59 939 441 527 1 135 393 133 357 136 991 27 642 27 760 211 537 537 287 201 492 121 664 218 287 160 508 253 784 614 106 1 569 841 177 399 170 923 183 149 99 570 368 520 999 561 Total: Eastern Cape Municipalities 6 276 236 6 859 061 7 761 718 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 5757 No 2 ya 2013 57 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala KAPA LEBOYA A A Buffalo City BUF NMA Nelson Mandela EC101 Camdeboo EC102 Blue Crane Route EC103 Ikwezi EC104 Makana EC105 Ndlambe EC106 EC107 Baviaans EC108 Kouga EC109 Kou-Kamma DC10 Mmasepala wa Setereke wa Cacadu B B B B B B B B B C Kakaretso: Dimmasepala tsa Cacadu Sundays River Valley EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC126 Ngqushwa EC127 Nkonkobe EC128 Nxuba DC12 Mmasepala wa Setereke wa Amatole B B B B B B B C Kakaretso: Dimmasepala tsa Amatole Inxuba Yethemba EC131 EC132 Tsolwana EC133 Inkwanca EC134 Lukhanji EC135 EC136 Emalahleni EC137 Engcobo EC138 DC13 Mmasepala wa Setereke wa Chris Hani B B B B B B B B C Kakaretso: Dimmasepala tsa Chris Hani Intsika Yethu Sakhisizwe Senqu EC141 Elundini EC142 EC143 Maletswai EC144 Gariep DC14 Mmasepala wa Setereke wa Joe Gqabi B B B B C Kakaretso: Dimmasepala tsa Joe Gqabi Port St Johns EC153 Ngquza Hill EC154 EC155 Nyandeni EC156 Mhlontlo EC157 King Sabata Dalindyebo DC15 Mmasepala wa Setereke wa O.R. Tambo B B B B B C Kakaretso: Dimmasepala tsa O.R. Tambo EC441 Matatiele EC442 Umzimvubu EC443 Mbizana EC152 Ntabankulu DC44 Mmasepala wa Setereke wa Alfred Nzo B B B B C Kakaretso: Dimmasepala tsa Alfred Nzo Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2013/14 R'000 Ditekanyetso tse ka pele 2014/15 R'000 2015/16 R'000 653 660 743 325 39 006 40 796 16 860 69 044 59 738 40 404 18 694 54 165 31 384 75 091 445 182 136 195 168 933 34 158 96 720 66 451 94 338 22 307 621 631 1 240 733 40 356 27 463 19 355 112 656 99 780 78 749 86 604 42 714 385 035 892 712 84 626 98 133 24 074 25 608 178 958 411 399 126 980 78 040 143 347 110 614 184 567 493 970 1 137 518 118 249 117 834 126 027 69 894 319 703 751 707 656 856 761 940 40 943 42 411 18 186 72 174 64 879 46 337 20 459 66 128 33 881 80 338 485 736 163 002 191 570 36 790 105 532 71 882 106 634 23 804 662 019 1 361 233 40 656 31 354 21 252 118 544 116 201 92 189 104 165 48 690 412 881 985 932 102 081 111 140 25 448 26 340 194 392 459 401 153 791 93 591 169 814 128 084 206 947 550 599 1 302 826 139 223 136 376 145 455 80 014 344 069 845 137 654 044 772 901 43 371 44 607 20 653 75 667 72 949 55 159 23 484 81 674 37 571 86 781 541 916 211 166 236 239 42 494 124 944 83 511 131 252 26 694 694 475 1 550 775 41 139 39 001 25 206 128 228 147 419 117 658 135 276 59 939 441 527 1 135 393 133 357 136 991 27 642 27 760 211 537 537 287 201 492 121 664 218 287 160 508 253 784 614 106 1 569 841 177 399 170 923 183 149 99 570 368 520 999 561 Kakaretso: Dimmasepala tsa Kapa Leboya 6 276 236 6 859 061 7 761 718 58 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 58 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality FREE STATE A MAN Mangaung FS161 Letsemeng FS162 Kopanong FS163 Mohokare FS164 Naledi DC16 Xhariep District Municipality B B B B C Total: Xhariep Municipalities FS181 Masilonyana FS182 Tokologo FS183 Tswelopele FS184 Matjhabeng FS185 Nala DC18 B B B B B C Total: Lejweleputswa Municipalities Lejweleputswa District Municipality Setsoto FS191 FS192 Dihlabeng FS193 Nketoana FS194 Maluti-a-Phofung FS195 Phumelela FS196 Mantsopa DC19 B B B B B B C Total: Thabo Mofutsanyana Municipalities Thabo Mofutsanyana District Municipality FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 B B B B C Total: Fezile Dabi Municipalities Fezile Dabi District Municipality National Financial Year Column A 2013/14 Allocation R'000 Column B Forward Estimates 2014/15 R'000 2015/16 R'000 605 072 602 710 591 487 50 434 85 634 51 873 38 200 25 535 251 676 82 581 43 518 61 909 424 920 130 670 100 936 844 534 165 019 129 734 78 119 361 770 56 906 67 071 81 281 939 900 164 486 156 191 101 698 75 544 134 501 632 420 50 100 82 382 52 865 39 235 29 343 253 925 84 684 43 813 61 962 415 397 126 013 105 052 836 921 165 090 131 161 78 872 390 798 58 214 67 801 87 537 979 473 167 008 159 928 107 333 76 538 137 635 648 442 49 583 78 029 54 514 40 703 35 005 257 834 87 776 44 497 62 134 399 963 120 179 111 194 825 743 165 262 131 457 80 004 446 530 59 911 68 729 98 062 1 049 955 168 900 165 001 114 374 78 085 140 289 666 649 Total: Free State Municipalities 3 273 602 3 321 471 3 391 668 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 5959 No 2 ya 2013 59 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala FREISTATA A MAN Mangaung FS161 Letsemeng FS162 Kopanong FS163 Mohokare FS171 Naledi DC16 Mmasepala wa Setereke wa Xhariep B B B B C Kakaretso: Dimmasepala tsa Xhariep FS181 Masilonyana FS182 Tokologo FS183 Tswelopele FS184 Matjhabeng FS185 Nala DC18 Mmasepala wa Setereke wa Lejweleputswa B B B B B C Kakaretso: Dimmasepala tsa Lejweleputswa Setsoto FS191 FS192 Dihlabeng FS193 Nketoana FS194 Maluti a Phofung FS195 Phumelela FS196 Mantsopa DC19 Dimmasepala tsa Setereke tsa Thabo Mofutsanyana B B B B B B C Kakaretso: Dimmasepala tsa Thabo Mofutsanyana FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 B B B B C Kakaretso: Dimmasepala tsa Fezile Dabi Fezile Dabi Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2013/14 R'000 Ditekanyetso tse ka pele 2014/15 R'000 2015/16 R'000 605 072 602 710 591 487 50 434 85 634 51 873 38 200 25 535 251 676 82 581 43 518 61 909 424 920 130 670 100 936 844 534 165 019 129 734 78 119 361 770 56 906 67 071 81 281 939 900 164 486 156 191 101 698 75 544 134 501 632 420 50 100 82 382 52 865 39 235 29 343 253 925 84 684 43 813 61 962 415 397 126 013 105 052 836 921 165 090 131 161 78 872 390 798 58 214 67 801 87 537 979 473 167 008 159 928 107 333 76 538 137 635 648 442 49 583 78 029 54 514 40 703 35 005 257 834 87 776 44 497 62 134 399 963 120 179 111 194 825 743 165 262 131 457 80 004 446 530 59 911 68 729 98 062 1 049 955 168 900 165 001 114 374 78 085 140 289 666 649 Kakaretso: Dimmasepala tsa Freistata 3 273 602 3 321 471 3 391 668 60 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 60 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality GAUTENG A A A EKU JHB TSH Ekurhuleni City of Johannesburg City of Tshwane GT421 Emfuleni GT422 Midvaal GT423 Lesedi DC42 B B B C Total: Sedibeng Municipalities Sedibeng District Municipality GT481 Mogale City GT482 Randfontein GT483 Westonaria GT484 Merafong City DC48 West Rand District Municipality B B B B C Total: West Rand Municipalities National Financial Year Column A 2013/14 Allocation R'000 Column B Forward Estimates 2014/15 R'000 2015/16 R'000 1 917 953 2 293 212 1 166 964 598 857 54 673 64 253 232 785 950 568 222 291 95 880 104 957 181 074 172 587 776 789 2 039 212 2 527 926 1 371 322 601 209 60 571 71 468 239 720 972 968 238 193 100 241 113 478 175 743 178 648 806 303 2 161 058 2 822 727 1 628 130 596 178 67 337 81 742 246 087 991 344 255 661 102 691 125 673 167 138 185 485 836 648 Total: Gauteng Municipalities 7 105 486 7 717 731 8 439 907 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 6161 No 2 ya 2013 61 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala GAUTENG A A A EKU JHB TSH Ekurhuleni Johannesburg Tshwane GT421 Emfuleni GT422 Midvaal GT423 Lesedi DC42 Mmasepala wa Setereke wa Sedibeng B B B C Kakaretso: Dimmasepala tsa Sedibeng GT481 Mogale City GT482 Randfontein GT483 Westonaria GT484 Merafong City DC48 Mmasepala wa Setereke wa West Rand B B B B C Kakaretso: Dimmasepala tsa West Rand Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2013/14 R'000 Ditekanyetso tse ka pele 2014/15 R'000 2015/16 R'000 1 917 953 2 293 212 1 166 964 2 039 212 2 527 926 1 371 322 2 161 058 2 822 727 1 628 130 598 857 54 673 64 253 232 785 950 568 222 291 95 880 104 957 181 074 172 587 776 789 601 209 60 571 71 468 239 720 972 968 238 193 100 241 113 478 175 743 178 648 806 303 596 178 67 337 81 742 246 087 991 344 255 661 102 691 125 673 167 138 185 485 836 648 Kakaretso: Dimmasepala tsa Gauteng 7 105 486 7 717 731 8 439 907 62 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 62 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality KWAZULU-NATAL A ETH eThekwini KZN211 Vulamehlo KZN212 uMmdoni KZN213 Umzumbe KZN214 uMuziwabantu KZN215 Ezinqoleni KZN216 Hibiscus Coast B B B B B B C Total: Ugu Municipalities DC21 Ugu District Municipality KZN221 uMshwathi KZN222 uMngeni KZN223 Mpofana KZN224 Impendle KZN225 Msunduzi KZN226 Mkhambathini KZN227 Richmond B B B B B B B C Total: Umgungundlovu Municipalities DC22 Umgungundlovu District Municipality KZN232 Emnambithi/Ladysmith KZN233 Indaka KZN234 Umtshezi KZN235 Okhahlamba KZN236 Imbabazane B B B B B C Total: Uthukela Municipalities DC23 Uthukela District Municipality KZN241 Endumeni KZN242 Nquthu KZN244 Msinga KZN245 Umvoti B B B B C Total: Umzinyathi Municipalities DC24 Umzinyathi District Municipality KZN252 Newcastle KZN253 Emadlangeni KZ254 Dannhauser DC25 Amajuba District Municipality B B B C Total: Amajuba Municipalities National Financial Year Column A 2013/14 Allocation R'000 Column B Forward Estimates 2014/15 R'000 2015/16 R'000 1 869 806 1 990 981 2 101 119 40 580 33 387 94 545 49 397 29 480 92 600 287 183 627 172 61 423 37 208 23 278 25 741 354 313 32 583 33 881 338 828 907 255 111 249 63 187 33 196 69 121 68 921 269 199 614 873 34 084 79 597 81 641 49 358 192 952 437 632 276 638 15 507 52 872 104 535 449 552 48 709 43 748 105 482 59 169 34 540 103 875 323 621 719 144 69 540 40 399 24 858 28 098 373 677 39 486 41 323 366 437 983 818 118 704 67 334 39 403 79 386 73 945 286 424 665 196 37 113 92 273 100 938 62 719 212 794 505 837 284 723 17 485 60 196 112 431 474 835 62 702 60 726 128 104 76 423 43 567 126 653 366 670 864 845 85 328 44 603 27 700 33 000 393 300 51 522 54 362 394 877 1 084 692 130 197 76 123 50 245 98 688 85 171 302 679 743 103 41 381 116 168 134 802 85 376 236 226 613 953 296 857 21 116 74 526 120 442 512 941 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 6363 No 2 ya 2013 63 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala KWAZULU-NATALA A ETH eThekwini KZN211 Vulamehlo KZN212 Umdoni KZN213 Umzumbe KZN214 UMuziwabantu KZN215 Ezinqoleni KZN216 Hibiscus Coast B B B B B B C Kakaretso: Dimmasepala tsa Ugu DC21 Mmasepala wa Setereke wa Ugu KZN221 Mshwathi KZN222 Mngeni KZN223 Mooi Mpofana KZN224 Impendle KZN225 Msunduzi KZN226 Mkhambathini KZN227 Richmond B B B B B B B C Kakaretso: Dimmasepala tsa Umgungundlovu DC22 Mmasepala wa Setereke wa Umgungundlovu KZN232 Emnambithi/Ladysmith KZN233 Indaka KZN234 Umtshezi KZN235 Okhahlamba KZN236 Imbabazane B B B B B C Kakaretso: Dimmasepala tsa Uthukela DC23 Mmasepala wa Setereke wa Uthukela KZN241 Endumeni KZN242 Nquthu KZN244 Msinga KZN245 Umvoti B B B B C Kakaretso: Dimmasepala tsa Umzinyathi DC24 Mmasepala wa Setereke wa Umzinyathi KZN252 Newcastle KZN253 Emadlangeni KZ254 Dannhauser DC25 Mmasepala wa Setereke wa Amajuba B B B C Kakaretso: Dimmasepala tsa Amajuba Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2013/14 R'000 Ditekanyetso tse ka pele 2014/15 R'000 2015/16 R'000 1 869 806 1 990 981 2 101 119 40 580 33 387 94 545 49 397 29 480 92 600 287 183 627 172 61 423 37 208 23 278 25 741 354 313 32 583 33 881 338 828 907 255 111 249 63 187 33 196 69 121 68 921 269 199 614 873 34 084 79 597 81 641 49 358 192 952 437 632 276 638 15 507 52 872 104 535 449 552 48 709 43 748 105 482 59 169 34 540 103 875 323 621 719 144 69 540 40 399 24 858 28 098 373 677 39 486 41 323 366 437 983 818 118 704 67 334 39 403 79 386 73 945 286 424 665 196 37 113 92 273 100 938 62 719 212 794 505 837 284 723 17 485 60 196 112 431 474 835 62 702 60 726 128 104 76 423 43 567 126 653 366 670 864 845 85 328 44 603 27 700 33 000 393 300 51 522 54 362 394 877 1 084 692 130 197 76 123 50 245 98 688 85 171 302 679 743 103 41 381 116 168 134 802 85 376 236 226 613 953 296 857 21 116 74 526 120 442 512 941 64 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 64 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality KZN261 eDumbe KZN262 uPhongolo KZN263 Abaqulusi KZN265 Nongoma KZN266 Ulundi B B B B B C Total: Zululand Municipalities DC26 Zululand District Municipality KZN271 Umhlabuyalingana KZN272 Jozini KZN273 The Big Five False Bay KZN274 Hlabisa KZN275 Mtubatuba B B B B B C Total: Umkhanyakude Municipalities DC27 Umkhanyakude District Municipality KZN281 Mfolozi KZN282 uMhlathuze KZN283 Ntambanana KZN284 uMlalazi KZN285 Mthonjaneni KZN286 Nkandla B B B B B B C Total: Uthungulu Municipalities DC28 uThungulu District Municipality KZN291 Mandeni KZN292 KwaDukuza KZN293 Ndwedwe KZN294 Maphumulo B B B B C Total: iLembe Municipalities DC29 iLembe District Municipality KZN431 Ingwe KZN432 Kwa Sani KZN433 Greater Kokstad KZN434 Ubuhlebezwe KZN435 Umzimkhulu B B B B B C Total: Sisonke Municipalities DC43 Sisonke District Municipality National Financial Year Column A 2013/14 Allocation R'000 Column B Forward Estimates 2014/15 R'000 2015/16 R'000 40 352 66 389 85 565 81 160 87 088 276 930 637 484 68 319 85 485 17 275 30 174 60 744 196 603 458 600 52 392 190 384 24 403 91 327 27 730 57 099 353 909 797 244 74 289 78 566 67 373 54 076 253 386 527 690 57 002 12 846 47 950 57 039 96 838 216 056 487 731 46 464 77 124 95 691 96 329 101 357 296 860 713 825 87 853 103 831 22 514 37 140 81 486 225 596 558 420 67 506 204 798 30 928 111 120 31 711 66 041 381 498 893 602 90 610 88 242 82 895 61 172 289 560 612 479 66 137 13 634 47 712 67 075 116 362 230 220 541 140 57 714 97 092 115 029 124 159 128 392 317 554 839 940 121 580 137 040 31 093 49 351 116 884 260 529 716 477 93 955 228 096 42 504 145 753 38 882 82 996 406 383 1 038 569 119 571 106 084 110 018 75 028 332 346 743 047 83 272 15 188 47 669 85 602 151 506 243 065 626 302 Total: KwaZulu-Natal Municipalities 7 815 039 8 659 277 9 884 988 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 6565 No 2 ya 2013 65 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala KZN261 Dumbe KZN262 UPhongolo KZN263 Abaqulusi KZN265 Nongoma KZN266 Ulundi B B B B B C Kakaretso: Dimmasepala tsa Zululand DC26 Mmasepala wa Setereke wa Zululand KZN271 Umhlabuyalingana KZN272 Jozini KZN273 Big Five False Bay KZN274 Hlabisa KZN275 Mtubatuba B B B B B C kakaretso: Dimmasepala tsa Umkhanyakude DC27 Mmasepala wa Setereke wa Umkhanyakude KZN281 Mfolozi KZN282 Mhlathuze KZN283 Ntambanana KZN284 Mlalazi KZN285 Mthonjaneni KZN286 Nkandla B B B B B B C Kakaretso: Dimmasepala tsa Uthungulu DC28 Mmasepala wa Setereke wa uThungulu District Municipality KZN291 Mandeni KZN292 KwaDukuza KZN293 Ndwedwe KZN294 Maphumulo B B B B C Kakaretso: Dimmasepala tsa Lembe DC29 Mmasepala wa Setereke wa iLembe KZN431 Ingwe KZN432 Kwa Sani KZN433 Kokstad KZN434 Ubuhlebezwe KZN435 Umzimkhulu B B B B B C Kakaretso: Dimmasepala tsa Sisonke DC43 Mmasepala wa Setereke wa Sisonke Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2013/14 R'000 Ditekanyetso tse ka pele 2014/15 R'000 2015/16 R'000 40 352 66 389 85 565 81 160 87 088 276 930 637 484 68 319 85 485 17 275 30 174 60 744 196 603 458 600 52 392 190 384 24 403 91 327 27 730 57 099 353 909 797 244 74 289 78 566 67 373 54 076 253 386 527 690 57 002 12 846 47 950 57 039 96 838 216 056 487 731 46 464 77 124 95 691 96 329 101 357 296 860 713 825 87 853 103 831 22 514 37 140 81 486 225 596 558 420 67 506 204 798 30 928 111 120 31 711 66 041 381 498 893 602 90 610 88 242 82 895 61 172 289 560 612 479 66 137 13 634 47 712 67 075 116 362 230 220 541 140 57 714 97 092 115 029 124 159 128 392 317 554 839 940 121 580 137 040 31 093 49 351 116 884 260 529 716 477 93 955 228 096 42 504 145 753 38 882 82 996 406 383 1 038 569 119 571 106 084 110 018 75 028 332 346 743 047 83 272 15 188 47 669 85 602 151 506 243 065 626 302 Kakaretso: Dimmasepala tsa KwaZulu-Natala 7 815 039 8 659 277 9 884 988 66 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 66 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality LIMPOPO LIM331 Greater Giyani LIM332 Greater Letaba LIM333 Greater Tzaneen LIM334 Ba-Phalaborwa LIM335 Maruleng DC33 Mopani District Municipality B B B B B C Total: Mopani Municipalities LIM341 Musina LIM342 Mutale LIM343 Thulamela LIM344 Makhado DC34 Vhembe District Municipality B B B B C Total: Vhembe Municipalities LIM351 Blouberg LIM352 Aganang LIM353 Molemole LIM354 Polokwane LIM355 Lepelle-Nkumpi DC35 Capricorn District Municipality B B B B B C Total: Capricorn Municipalities LIM361 Thabazimbi LIM362 Lephalale LIM364 Mookgopong LIM365 Modimolle LIM366 Bela-Bela LIM367 Mogalakwena DC36 Waterberg District Municipality B B B B B B C Total: Waterberg Municipalities LIM471 Ephraim Mogale LIM472 Elias Motsoaledi LIM473 Makhuduthamaga LIM474 Fetakgomo LIM475 Greater Tubatse DC47 B B B B B C Total: Sekhukhune Municipalities Sekhukhune District Municipality National Financial Year Column A 2013/14 Allocation R'000 Column B Forward Estimates 2014/15 R'000 2015/16 R'000 148 104 146 418 211 762 69 433 60 742 504 909 1 141 368 34 393 51 174 290 472 256 239 524 104 1 156 382 100 568 84 880 80 861 415 990 138 190 431 845 1 252 334 60 129 83 078 29 014 57 283 48 639 267 909 94 609 640 661 77 149 143 438 157 863 52 946 148 455 406 157 986 008 173 860 167 647 236 039 83 307 71 900 558 369 1 291 122 39 062 64 959 338 870 288 042 589 779 1 320 712 117 100 98 117 89 040 454 995 161 220 464 522 1 384 994 60 696 86 772 33 863 58 581 54 226 292 559 99 446 686 143 91 627 166 928 181 822 63 595 182 718 464 938 1 151 628 222 511 209 454 289 971 108 033 92 865 620 072 1 542 906 48 052 88 990 434 680 356 332 668 296 1 596 350 147 981 123 471 106 885 518 016 205 236 496 617 1 598 206 59 712 91 274 41 179 59 493 62 905 339 353 106 745 760 661 118 772 213 459 229 192 83 250 246 541 536 183 1 427 397 Total: Limpopo Municipalities 5 176 753 5 834 599 6 925 520 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 6767 No 2 ya 2013 67 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala LIMPOPO LIM331 Giyani LIM332 Letaba LIM333 Tzaneen LIM334 Ba-Phalaborwa LIM335 Maruleng DC33 Mmasepala wa Setereke wa Mopani B B B B B C Kakaretso: Dimmasepala tsa Mopani LIM341 Musina LIM342 Mutale LIM343 Thulamela LIM344 Makhado DC34 Mmasepala wa Setereke wa Vhembe B B B B C Kakaretso: Dimmasepala tsa Vhembe LIM351 Blouberg LIM352 Aganang LIM353 Molemole LIM354 Polokwane LIM355 Lepelle-Nkumpi DC35 Mmasepala wa Setereke wa Capricorn B B B B B C Kakaretso: Dimmasepala tsa Capricorn LIM361 Thabazimbi LIM362 Lephalale LIM364 Mookgopong LIM365 Modimolle LIM366 Bela-Bela LIM367 Mogalakwena DC36 Mmasepala wa Setereke wa Waterberg B B B B B B C Kakaretso: Dimmasepala tsa Waterberg LIM471 Ephraim Mogale LIM472 Elias Motsoaledi LIM473 Makhuduthamaga LIM474 Fetakgomo LIM475 Tubatse DC47 Mmasepala wa Setereke wa Sekhukhune B B B B B C Kakaretso: Dimmasepala tsa Sekhukhune Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2013/14 R'000 Ditekanyetso tse ka pele 2014/15 R'000 2015/16 R'000 148 104 146 418 211 762 69 433 60 742 504 909 1 141 368 34 393 51 174 290 472 256 239 524 104 1 156 382 100 568 84 880 80 861 415 990 138 190 431 845 1 252 334 60 129 83 078 29 014 57 283 48 639 267 909 94 609 640 661 77 149 143 438 157 863 52 946 148 455 406 157 986 008 173 860 167 647 236 039 83 307 71 900 558 369 1 291 122 39 062 64 959 338 870 288 042 589 779 1 320 712 117 100 98 117 89 040 454 995 161 220 464 522 1 384 994 60 696 86 772 33 863 58 581 54 226 292 559 99 446 686 143 91 627 166 928 181 822 63 595 182 718 464 938 1 151 628 222 511 209 454 289 971 108 033 92 865 620 072 1 542 906 48 052 88 990 434 680 356 332 668 296 1 596 350 147 981 123 471 106 885 518 016 205 236 496 617 1 598 206 59 712 91 274 41 179 59 493 62 905 339 353 106 745 760 661 118 772 213 459 229 192 83 250 246 541 536 183 1 427 397 Kakaretso: Dimmasepala tsa Limpopo 5 176 753 5 834 599 6 925 520 68 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 68 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality MPUMALANGA MP301 Albert Luthuli MP302 Msukaligwa MP303 Mkhondo MP304 Pixley Ka Seme MP305 Lekwa MP306 Dipaleseng MP307 Govan Mbeki DC30 Gert Sibande District Municipality B B B B B B B C Total: Gert Sibande Municipalities MP311 Victor Khanye MP312 Emalahleni MP313 Steve Tshwete MP314 Emakhazeni MP315 Thembisile Hani MP316 Dr JS Moroka DC31 Nkangala District Municipality B B B B B B C Total: Nkangala Municipalities MP321 Thaba Chweu MP322 Mbombela MP323 Umjindi MP324 Nkomazi MP325 Bushbuckridge DC32 B B B B B C Total: Ehlanzeni Municipalities Ehlanzeni District Municipality National Financial Year Column A 2013/14 Allocation R'000 Column B Forward Estimates 2014/15 R'000 2015/16 R'000 171 462 108 953 110 712 85 631 81 428 46 059 191 144 259 860 1 055 249 54 204 192 475 92 630 38 535 237 008 248 190 308 850 1 171 892 81 198 342 190 52 284 290 822 485 251 188 227 1 439 972 188 811 114 918 127 217 87 919 85 036 48 593 193 630 266 056 1 112 180 59 124 207 818 103 593 42 256 259 757 270 519 318 220 1 261 287 90 471 388 559 57 371 340 862 544 632 200 664 1 622 559 218 671 121 221 152 657 91 094 88 237 52 440 194 469 271 180 1 189 969 67 126 228 491 119 269 48 318 299 541 314 317 326 609 1 403 671 104 348 460 251 65 417 424 283 648 039 219 306 1 921 644 Total: Mpumalanga Municipalities 3 667 113 3 996 026 4 515 284 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 6969 No 2 ya 2013 69 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala MPUMALANGA MP301 Albert Luthuli MP302 Msukaligwa MP303 Mkhondo MP304 Pixley Ka Seme MP305 Lekwa MP306 Dipaleseng MP307 Govan Mbeki DC30 Mmasepala wa Setereke wa Gert Sibande B B B B B B B C Kakaretso: Dimmasepala tsa Gert Sibande MP311 Victor Khanye MP312 Emalahleni MP313 Steve Tshwete MP314 Emakhazeni MP315 Thembisile MP316 Dr JS Moroka DC31 Mmasepala wa Setereke wa Nkangala B B B B B B C Kakaretso: Dimmasepala tsa Nkangala MP321 Thaba Chweu MP322 Mbombela MP323 Umjindi MP324 Nkomazi MP325 Bushbuckridge DC32 Mmasepala wa Setereke wa Ehlanzeni B B B B B C Kakaretso: Dimmasepala tsa Ehlanzeni Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2013/14 R'000 Ditekanyetso tse ka pele 2014/15 R'000 2015/16 R'000 171 462 108 953 110 712 85 631 81 428 46 059 191 144 259 860 1 055 249 54 204 192 475 92 630 38 535 237 008 248 190 308 850 1 171 892 81 198 342 190 52 284 290 822 485 251 188 227 1 439 972 188 811 114 918 127 217 87 919 85 036 48 593 193 630 266 056 1 112 180 59 124 207 818 103 593 42 256 259 757 270 519 318 220 1 261 287 90 471 388 559 57 371 340 862 544 632 200 664 1 622 559 218 671 121 221 152 657 91 094 88 237 52 440 194 469 271 180 1 189 969 67 126 228 491 119 269 48 318 299 541 314 317 326 609 1 403 671 104 348 460 251 65 417 424 283 648 039 219 306 1 921 644 Kakaretso: Dimmasepala tsa Mpumalanga 3 667 113 3 996 026 4 515 284 70 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 70 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTHERN CAPE NC061 Richtersveld NC062 Nama Khoi NC064 Kamiesberg NC065 Hantam NC066 Karoo Hoogland NC067 Khâi-Ma B B B B B B C Total: Namakwa Municipalities DC6 Namakwa District Municipality NC071 Ubuntu NC072 Umsobomvu NC073 Emthanjeni NC074 Kareeberg NC075 Renosterberg NC076 Thembelihle NC077 Siyathemba NC078 Siyancuma B B B B B B B B C Total: Pixley Ka Seme Municipalities DC7 Pixley Ka Seme District Municipality B B B B B B NC081 Mier NC082 NC083 NC084 NC085 Tsantsabane NC086 Kgatelopele !Kai !Garib //Khara Hais !Kheis DC8 Siyanda District Municipality Total: Siyanda Municipalities NC091 Sol Plaatje NC092 Dikgatlong NC093 Magareng NC094 Phokwane DC9 B B B B C Total: Frances Baard Municipalities Frances Baard District Municipality NC451 Joe Morolong NC452 Ga-Segonyana NC453 Gamagara DC45 B B B C Total: John Taolo Gaetsewe Municipalities John Taolo Gaetsewe District Municipality National Financial Year Column A 2013/14 Allocation R'000 Column B Forward Estimates 2014/15 R'000 2015/16 R'000 12 338 33 821 13 681 20 312 13 898 13 134 33 148 140 332 19 400 30 684 34 820 13 268 15 574 15 650 21 171 36 842 29 375 216 784 11 016 48 286 53 914 16 899 26 145 15 302 44 983 216 545 145 905 48 022 30 294 67 054 89 990 381 265 80 780 73 591 21 203 58 112 233 686 12 808 35 283 15 124 20 560 14 659 13 810 34 529 146 773 21 585 32 357 35 326 15 069 16 502 16 718 22 427 37 997 32 277 230 258 12 293 50 278 56 126 17 946 27 060 16 086 47 834 227 623 145 433 51 624 32 056 71 291 97 520 397 924 93 120 86 859 22 045 61 492 263 516 13 357 36 682 17 565 20 591 15 758 14 833 35 586 154 372 25 118 34 839 35 822 17 919 18 100 18 588 24 149 39 446 36 465 250 446 14 489 51 971 57 390 19 612 28 093 17 044 51 247 239 846 142 820 57 946 34 685 77 127 103 974 416 552 114 538 108 890 22 924 65 096 311 448 Total: Northern Cape Municipalities 1 188 612 1 266 094 1 372 664 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 7171 No 2 ya 2013 71 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala KAPA LEBOYA NC061 Richtersveld NC062 Nama Khoi NC064 Kamiesberg NC065 Hantam NC066 Karoo Hoogland NC067 Khâi-Ma B B B B B B C Kakaretso: Dimmasepala tsa Namakwa DC6 Mmasepala wa Setereke wa Namakwa NC071 Ubuntu NC072 Umsobomvu NC073 Emthanjeni NC074 Kareeberg NC075 Renosterberg NC076 Thembelihle NC077 Siyathemba NC078 Siyancuma DC7 Mmasepala wa Setereke wa Pixley Ka Seme B B B B B B B B C Kakaretso: Dimmasepala tsa Pixley Ka Seme B B B B B B NC081 Mier NC082 Kai !Garib NC083 NC084 NC085 Tsantsabane NC086 Kgatelopele DC8 Mmasepala wa Setereke wa Siyanda //Khara Hais !Kheis Kakaretso: Dimmasepala tsa Siyanda NC091 Sol Plaatje NC092 Dikgatlong NC093 Magareng NC094 Phokwane DC9 Mmasepala wa Setereke wa Frances Baard B B B B C Kakaretso: Dimmasepala tsa Frances Baard NC451 Moshaweng NC452 Ga-Segonyana NC453 Gamagara DC45 Mmasepala wa Setereke wa John Taolo Gaetsewe B B B C Kakaretso: Dimmasepala tsa John Taolo Gaetsewe Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2013/14 R'000 Ditekanyetso tse ka pele 2014/15 R'000 2015/16 R'000 12 338 33 821 13 681 20 312 13 898 13 134 33 148 140 332 19 400 30 684 34 820 13 268 15 574 15 650 21 171 36 842 29 375 216 784 11 016 48 286 53 914 16 899 26 145 15 302 44 983 216 545 145 905 48 022 30 294 67 054 89 990 381 265 80 780 73 591 21 203 58 112 233 686 12 808 35 283 15 124 20 560 14 659 13 810 34 529 146 773 21 585 32 357 35 326 15 069 16 502 16 718 22 427 37 997 32 277 230 258 12 293 50 278 56 126 17 946 27 060 16 086 47 834 227 623 145 433 51 624 32 056 71 291 97 520 397 924 93 120 86 859 22 045 61 492 263 516 13 357 36 682 17 565 20 591 15 758 14 833 35 586 154 372 25 118 34 839 35 822 17 919 18 100 18 588 24 149 39 446 36 465 250 446 14 489 51 971 57 390 19 612 28 093 17 044 51 247 239 846 142 820 57 946 34 685 77 127 103 974 416 552 114 538 108 890 22 924 65 096 311 448 Kakaretso: Dimmasepala tsa Kapa Leboya 1 188 612 1 266 094 1 372 664 72 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 72 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTH WEST NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 Bojanala Platinum District Municipality B B B B B C Total: Bojanala Platinum Municipalities NW381 Ratlou NW382 Tswaing NW383 Mafikeng NW384 Ditsobotla NW385 Ramotshere Moiloa DC38 Ngaka Modiri Molema District Municipality B B B B B C Total: Ngaka Modiri Molema Municipalities NW392 Naledi NW393 Mamusa NW394 Greater Taung NW396 Lekwa-Teemane NW397 NW397 DC39 Dr Ruth Segomotsi Mompati District Municipality B B B B B C Total: Dr Ruth Segomotsi Mompati Municipalities NW401 Ventersdorp NW402 Tlokwe NW403 City of Matlosana NW404 Maquassi Hills DC40 Dr Kenneth Kaunda District Municipality B B B B C Total: Dr Kenneth Kaunda Municipalities National Financial Year Column A 2013/14 Allocation R'000 Column B Forward Estimates 2014/15 R'000 2015/16 R'000 177 267 308 470 285 427 46 026 248 277 250 823 1 316 290 73 777 68 209 131 186 83 079 88 637 426 496 871 384 34 611 34 309 114 303 30 312 73 389 225 666 512 590 49 829 92 603 337 085 81 259 155 482 716 258 210 187 369 058 335 130 50 590 276 647 266 080 1 507 692 82 797 74 607 145 926 88 952 102 746 465 909 960 937 36 879 37 316 135 395 32 859 83 818 223 722 549 989 55 159 104 399 340 138 85 989 160 721 746 406 264 075 462 097 402 725 58 162 326 105 286 552 1 799 716 101 553 87 950 177 871 98 143 129 720 509 322 1 104 559 40 154 43 987 175 070 38 172 104 492 260 966 662 841 64 103 120 781 342 031 92 525 166 170 785 610 Total: North West Municipalities 3 416 522 3 765 024 4 352 726 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 7373 No 2 ya 2013 73 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala LEBOYA BOPHIRIMELA NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 Mmasepala wa Setereke wa Bojanala Platinum B B B B B C Kakaretso: Dimmasepala tsa Bojanala Platinum NW381 Ratlou NW382 Tswaing NW383 Mafikeng NW384 Ditsobotla NW385 Ramotshere Moiloa DC38 Ngaka Modiri Molema B B B B B C Kakaretso: Dimmasepala tsa Ngaka Modiri Molema NW392 Naledi NW393 Mamusa NW394 Greater Taung NW396 Lekwa-Teemane NW397 NW397 DC39 Mmasepala wa Setereke wa Dr Ruth Segomotsi Mompati B B B B B C Kakaretso: Dimmasepala tsa Dr Ruth Segomotsi Mompati NW401 Ventersdorp NW402 Tlokwe NW403 City of Matlosana NW404 Maquassi Hills DC40 Mmasepala wa Setereke wa Dr Kenneth Kaunda B B B B C Kakaretso: Dimmasepala tsa Dr Kenneth Kaunda Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2013/14 R'000 Ditekanyetso tse ka pele 2014/15 R'000 2015/16 R'000 177 267 308 470 285 427 46 026 248 277 250 823 1 316 290 73 777 68 209 131 186 83 079 88 637 426 496 871 384 34 611 34 309 114 303 30 312 73 389 225 666 512 590 49 829 92 603 337 085 81 259 155 482 716 258 210 187 369 058 335 130 50 590 276 647 266 080 1 507 692 82 797 74 607 145 926 88 952 102 746 465 909 960 937 36 879 37 316 135 395 32 859 83 818 223 722 549 989 55 159 104 399 340 138 85 989 160 721 746 406 264 075 462 097 402 725 58 162 326 105 286 552 1 799 716 101 553 87 950 177 871 98 143 129 720 509 322 1 104 559 40 154 43 987 175 070 38 172 104 492 260 966 662 841 64 103 120 781 342 031 92 525 166 170 785 610 Kakaretso: Dimmasepala tsa Leboya Bophirimela 3 416 522 3 765 024 4 352 726 74 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 74 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality WESTERN CAPE National Financial Year Column A 2013/14 Allocation R'000 Column B Forward Estimates 2014/15 R'000 2015/16 R'000 A CPT City of Cape Town 1 243 293 1 502 066 1 815 088 WC011 Matzikama WC012 Cederberg WC013 Bergrivier WC014 Saldanha Bay WC015 Swartland B B B B B C Total: West Coast Municipalities DC1 West Coast District Municipality WC022 Witzenberg WC023 Drakenstein WC024 Stellenbosch WC025 Breede Valley WC026 Langeberg B B B B B C Total: Cape Winelands Municipalities DC2 Cape Winelands District Municipality WC031 Theewaterskloof WC032 Overstrand WC033 Cape Agulhas WC034 Swellendam B B B B C Total: Overberg Municipalities DC3 Overberg District Municipality WC041 Kannaland WC042 Hessequa WC043 Mossel Bay WC044 George WC045 Oudtshoorn WC047 Bitou WC048 Knysna B B B B B B B C Total: Eden Municipalities DC4 Eden District Municipality WC051 Laingsburg WC052 Prince Albert WC053 Beaufort West B B B C Total: Central Karoo Municipalities DC5 Central Karoo District Municipality 37 874 28 188 24 815 38 632 32 506 72 626 234 641 49 553 75 995 50 157 67 964 53 158 209 436 506 263 57 262 41 949 18 057 19 857 46 637 183 762 20 051 28 189 47 196 85 716 45 958 29 614 35 982 129 669 422 375 10 224 11 661 35 567 14 638 72 090 40 003 30 873 27 571 46 557 43 233 76 206 264 443 54 284 85 596 65 832 74 468 55 865 213 628 549 673 62 652 52 164 19 424 20 979 50 646 205 865 21 162 30 054 54 855 92 615 49 992 41 028 44 920 134 265 468 891 10 911 13 057 39 061 16 895 79 924 41 516 34 375 30 689 55 610 56 007 80 912 299 109 59 253 97 233 85 118 82 030 57 518 217 049 598 201 68 737 64 741 20 744 21 979 55 626 231 827 22 445 31 606 63 858 101 174 54 609 57 552 56 304 139 387 526 935 12 132 15 372 44 355 20 204 92 063 Total: Western Cape Municipalities 2 662 424 3 070 862 3 563 223 National Total 40 581 787 44 490 145 50 207 698 GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 7575 No 2 ya 2013 75 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala KAPA BOPHIRIMELA A CPT Motse Kapa WC011 Matzikama WC012 Cederberg WC013 Bergrivier WC014 Saldanha Bay WC015 Swartland B B B B B C Kakaretso: Dimmasepala tsa West Coast DC1 Mmasepala wa Setereke wa West Coast WC022 Witzenberg WC023 Drakenstein WC024 Stellenbosch WC025 Breede Valley WC026 Langeberg B B B B B C Kakaretso: Dimmasepala tsa Cape Winelands DC2 Mmasepala wa Setereke wa Cape Winelands WC031 Theewaterskloof WC032 Overstrand WC033 Cape Agulhas WC034 Swellendam B B B B C Kakaretso: Dimmasepala tsa Overberg DC3 Mmasepala wa Setereke wa Overberg WC041 Kannaland WC042 Hessequa WC043 Mossel Bay WC044 George WC045 Oudtshoorn WC047 Bitou WC048 Knysna B B B B B B B C Kakaretso: Dimmasepala tsa Eden DC4 Mmasepala wa Setereke wa Eden WC051 Laingsburg WC052 Prince Albert WC053 Beaufort West B B B C Kakaretso: Dimmasepala tsa Central Karoo DC5 Mmasepala wa Setereka wa Central Karoo Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2013/14 R'000 Ditekanyetso tse ka pele 2014/15 R'000 2015/16 R'000 1 243 293 1 502 066 1 815 088 37 874 28 188 24 815 38 632 32 506 72 626 234 641 49 553 75 995 50 157 67 964 53 158 209 436 506 263 57 262 41 949 18 057 19 857 46 637 183 762 20 051 28 189 47 196 85 716 45 958 29 614 35 982 129 669 422 375 10 224 11 661 35 567 14 638 72 090 40 003 30 873 27 571 46 557 43 233 76 206 264 443 54 284 85 596 65 832 74 468 55 865 213 628 549 673 62 652 52 164 19 424 20 979 50 646 205 865 21 162 30 054 54 855 92 615 49 992 41 028 44 920 134 265 468 891 10 911 13 057 39 061 16 895 79 924 41 516 34 375 30 689 55 610 56 007 80 912 299 109 59 253 97 233 85 118 82 030 57 518 217 049 598 201 68 737 64 741 20 744 21 979 55 626 231 827 22 445 31 606 63 858 101 174 54 609 57 552 56 304 139 387 526 935 12 132 15 372 44 355 20 204 92 063 kakaretso: Dimmasepala tsa Kapa Bophirimela 2 662 424 3 070 862 3 563 223 Naha ka kakaretso 40 581 787 44 490 145 50 207 698 76 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 76 9 5 8 0 4 2 6 2 2 2 5 1 5 2 1 6 6 5 0 4 2 2 2 3 9 5 5 2 2 9 1 7 0 4 1 3 2 9 1 9 3 8 5 4 8 8 1 6 7 3 3 1 1 4 8 6 1 4 7 4 8 0 0 1 7 1 1 6 4 7 4 0 8 9 3 3 5 0 9 3 6 8 1 1 0 1 9 4 9 0 6 9 3 3 5 0 9 6 6 9 2 0 5 9 3 3 5 0 9 3 5 1 4 0 7 2 1 2 9 2 0 3 2 8 7 4 6 4 1 5 0 2 3 6 2 3 6 2 1 2 3 7 4 5 1 2 7 4 5 4 3 1 6 8 6 4 7 3 4 8 3 9 7 1 4 9 3 8 0 1 1 9 0 5 6 6 8 1 3 7 1 2 1 1 6 5 8 2 7 5 3 6 4 4 4 6 0 4 1 2 3 4 2 1 7 5 4 1 3 6 4 4 4 6 5 3 0 8 5 3 3 6 4 4 4 6 9 4 2 1 0 5 1 1 5 5 0 9 1 2 4 7 2 0 4 1 0 8 8 5 5 2 2 5 2 0 2 5 4 5 5 0 2 3 8 6 0 3 1 9 3 5 1 7 3 3 6 6 9 6 1 9 5 8 4 0 1 0 2 0 0 0 6 0 7 8 0 1 0 1 1 1 3 9 8 6 4 2 9 8 7 3 5 7 4 8 8 9 2 1 9 9 5 3 8 9 4 0 5 1 3 5 4 3 9 6 1 3 2 2 6 1 2 5 5 6 4 0 6 9 0 2 3 9 5 0 0 1 9 9 6 0 6 1 7 4 6 6 0 3 6 6 8 6 0 9 0 2 4 5 1 3 5 1 5 2 4 8 4 8 8 0 3 6 0 3 2 5 5 1 2 1 1 7 6 9 9 5 2 2 0 8 7 9 3 9 0 1 0 9 7 0 0 5 4 7 8 9 9 1 9 1 4 6 4 1 4 1 1 1 1 8 7 3 8 2 9 2 6 0 2 6 1 1 8 8 2 5 9 7 9 6 6 7 6 8 5 4 0 1 7 6 7 8 7 4 0 9 5 8 2 4 2 8 8 7 1 2 3 2 0 6 5 8 8 1 1 3 1 8 3 1 2 0 2 5 6 7 2 6 2 6 7 2 8 2 6 9 0 1 4 9 8 9 8 6 5 3 2 7 6 6 6 8 9 7 6 6 1 5 4 6 6 3 0 9 1 2 B n m u l o C s e t a m i t s E d r a w r o F 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 0 0 0 ' R A n m u l o C 4 1 / 3 1 0 2 n o i t a c o l l A 0 0 0 ' R e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G ; n o i t u b i r t s i d e r d n a n o i t u t i t s e r s ’ m r o f e r d n a l f o s e i r a i c i f e n e b g n i t e g r a t y b t n e m p o l e v e d d n a s n a e m e t a v i r p h g u o r h t d n a l d e r i u q c a s e s i r p r e t n e g n i d d a - e u l a v n i d e g a g n e e r a . s t r o p x e n i d e v l o v n i r o , y l l a c i t s e m o d e v a h o h w s r e c u d o r p k c a l b r e h t o d n a s e c n i v o r p l a r u t l u c i r g a e t a t i l i c a f d n a e t o m o r p , s e c i v r e s t n a r G e m m a r g o r P e p a C n r e t s a E o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G t r o p p u s l a r u t l u c i r g a e v i t c e f f e e d i v o r p o T t r o p p u S l a r u t l u c i r g A e v i s n e h e r p m o C , e r u t l u c i r g A d n a y r t s e r o F s e i r e h s i F ) 6 2 e t o V ( e p a C n r e t s a E o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G , n o i t c u r t s n o c e t a r e l e c c a p l e h o T t n a r G e r u t c u r t s a r f n I n o i t a c u d E n o i t a c u d E c i s a B l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G r e v i l e d o t y t i c a p a c e c n a h n e o t ; n o i t a c u d e s s e r d d a o t ; n o i t a c u d e n i e r u t c u r t s a r f n i s d o o l f y b d e s u a c e r u t c u r t s a r f n i o t e g a m a d n i e r u t c u r t s a r f n i g n i t s i x e d n a w e n f o . 1 1 0 2 y r a u r b e F d n a y r a u n a J n i s e c n i v o r p n o i t a t i l i b a h e r d n a g n i d a r g p u , e c n a n e t n i a m ) 5 1 e t o V ( l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G - o c ; m r o f t a l p e c i v r e s c i l b u p e h t n o s e e n i a r t e c r u o s e r n a m u h l a n o i t a n e h t f o g n i d n u f e t a u d a r g r e d n u g n i d n a p x e n i h t l a e h r o f n a l p d n o y e b d n a 3 1 0 2 r o f n o i t a c u d e l a c i d e m . ) 5 2 0 2 ( s e c n i v o r p e c n e i c s h t l a e h f o g n i n i a r t h t i w d e t a i c o s s a t n a r G t n e m p o l e v e D e p a C n r e t s a E o t n o i t c n u f d e n g i s s a y l l a n o i t a N s t s o c e c i v r e s d n u f o t s e c n i v o r p t r o p p u S d n a g n i n i a r T s n o i s s e f o r P h t l a e H ) a ( ) 6 1 e t o V ( h t l a e H A 4 E L U D E H C S S T E G D U B L A I C N I V O R P M O R F D E D N U F S N O I T C N U F R O S E M M A R G O R P F O G N I D N U F E H T T N E M E L P P U S O T S E C N I V O R P O T S N O I T A C O L L A GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 7777 No 2 ya 2013 77 A 4 U L U J E K E S A S T G N O S T E Y N A K E T I D A W S T O H E T E L E H J T I D A K G N E W S T I S U H T E I S T E B E S E M A P A K O E N A N A M A E L O L T A M A S T A F A L T A M A K O H E S N E V O R P I D O H O B A K I D E S N E V O R P 6 1 / 5 1 0 2 0 0 0 ' R 9 5 8 0 4 2 6 2 2 2 5 1 5 2 1 6 6 5 0 4 2 2 2 3 9 5 5 2 2 9 1 7 0 4 1 3 2 9 1 9 3 8 5 4 8 8 1 6 7 3 3 1 1 4 8 6 1 4 7 1 4 8 0 0 1 7 1 6 4 7 4 0 8 9 3 3 5 0 9 3 6 8 1 1 0 1 9 4 9 0 6 2 1 9 3 3 5 0 9 6 6 9 2 0 5 9 3 3 5 0 9 3 5 1 4 0 7 5 1 / 4 1 0 2 0 0 0 ' R 2 9 2 0 3 2 8 7 4 6 4 1 5 0 2 3 6 2 3 6 2 1 2 3 7 4 5 1 2 7 4 5 4 3 1 6 8 6 4 7 3 4 8 3 9 7 1 4 9 3 8 0 1 1 9 0 5 6 6 8 1 3 7 1 2 1 1 6 5 8 2 7 5 3 6 4 4 4 6 0 4 1 2 3 4 2 1 7 5 4 1 1 1 3 6 4 4 4 6 5 3 0 8 5 3 3 6 4 4 4 6 9 4 2 1 0 5 e l e p a k e s t o s t e y n a k e t i D a y o b a K 4 1 / 3 1 0 2 0 0 0 ' R 5 5 0 9 1 2 4 7 2 0 4 1 0 8 8 5 5 2 2 5 2 0 2 5 4 5 5 0 2 3 8 6 0 3 1 9 3 5 1 7 3 3 6 6 9 6 1 9 5 8 4 0 1 0 2 0 0 0 6 1 0 7 8 0 1 0 1 1 3 9 8 6 4 2 9 8 7 3 5 7 4 8 8 9 2 1 9 9 5 3 8 9 4 0 5 1 3 5 4 3 9 6 1 3 2 2 6 1 2 5 5 6 4 0 6 9 8 6 0 9 0 2 4 5 1 3 5 1 5 2 4 8 4 8 8 0 3 6 0 3 2 5 5 1 2 1 1 7 6 9 9 5 2 2 0 8 7 9 3 9 0 1 0 9 7 0 0 5 4 7 8 9 9 1 9 1 4 6 4 1 4 1 1 1 1 8 7 3 8 2 9 2 6 0 2 6 1 1 8 8 2 5 9 7 9 6 6 7 6 8 5 4 0 1 7 6 7 8 7 4 0 6 5 8 8 1 1 3 1 8 3 1 2 0 2 5 6 7 2 6 2 6 7 2 8 2 6 9 0 1 4 9 8 9 8 6 5 3 2 7 6 6 6 8 9 7 6 6 1 5 4 0 2 3 9 5 0 0 1 9 9 6 0 6 1 7 4 6 6 0 3 6 6 0 9 5 8 2 4 2 8 8 7 1 2 3 2 6 6 3 0 9 1 2 B o m o l o h K A o m o l o h K e s n e v o r P o b a K a w a t u f o M o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V a l e b a h j t o B a p a K e o l e h e p i d e l g n a n e o b a k a y o s t e h e h s t a y o n a l e h e n a s t e k e o H a y o s t e h e h s T a l g n e n a p o k e l e l o l t e L i s a w h s t o B e l u r e M , o m e T a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a b e l ; e h s t a f e l a b i d e h o m a a b e l a n a b e h s g n e n a m u f a b o h s t a b a b o h t a b a b i s i h a l h o h a k o m e t a y e l e p o s t e h s t n a s t a f o l o n a w n a s i u b o h e t e v e a r o p a y a l e s t a k e h s t a f e l a k g n e l e m o r o h a m e t e l e b a b a p a k , a h a n o h e r a h a k g n e l o b a s t e k e o h a k a n o b e l . e l t n e s n e v o r p i d o h g n e s t i d e r a k a o h e l a s i m a h a h p o h , o m e t a s t o s t e l e b e h s t i d o m e T a l o e n a n e L ) 6 2 u t u o V ( a w s i d e b e s i d a l g n o n a e l e t e l e h j t i d a k a s u h t e l 3 1 0 2 a s g n o m e l e s a k a g n o b a y g n o t u h t i t u h t i a b a s t e k e o h e l a h a n a l o h t a b a s t o b o l e h p o b a e l a l h a m a s t o h a w t u r a b a y o h ; a b a h j t e s a s t g n o s t e l e b e h s t i d e l t o b . ) 5 2 0 2 ( a t e f o h o h ; o t u h t a a h j t a m a e l g n e t e l a g n e s t n a k a n a l e h e n o h e l i n o g k o b a s o l o s o s t a l e m a l t o h ; g n o t u h t g n a r g n a r a m a s t a l o h o g k i d e k g n e w s t n e s a g n a r g n a r a m . 1 1 0 2 a l o k a l H e l g n o g k e r e h P e s n e v o r p i d o h g n e s t i d e r a k a a g n a r g n a r a m a y o s o l o s o s t e l o s t a f a l t n e o l e h e p i d e l g n a n e o b a k , o l e m o k o h l t , o h a k a s i k a l t o p o h a s u h t o H o t u h T a g n a r g n a r a M a l e l o l t e L o e h t o M a y o t u h T ) 5 1 u t u o V ( a h a n a b g n o m e o b e s n e v o r p i d o l l e p u h t e l g n a n a m a e s t o s t e l e b e h s t i d a s t e l t o b o b g n o l e h p o B i b e s t i D g n e w s t e h e n e o s t e b e h s T o h e j t i d a l l e f e l o h g n e s n e v o r p i d o s t e h e h s T a y o l l e p u h T a y e l e p o s t e h s t N a l e l o l t e L ) a ( e l t o b o b o l e h p o B ) 6 1 u t u o V ( 78 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 78 A 4 E L U D E H C S S T E G D U B L A I C N I V O R P M O R F D E D N U F S N O I T C N U F R O S E M M A R G O R P F O G N I D N U F E H T T N E M E L P P U S O T S E C N I V O R P O T S N O I T A C O L L A 3 6 1 2 2 8 3 0 4 9 3 9 0 1 6 4 5 6 3 6 2 5 6 5 4 2 0 8 3 3 4 8 5 1 0 1 8 6 4 2 1 3 8 7 1 8 4 2 3 1 1 8 2 4 5 6 2 4 7 9 5 3 6 0 1 6 1 / 5 1 0 2 0 0 0 ' R 1 5 5 5 3 3 2 1 2 4 9 1 3 6 6 9 5 7 9 9 3 9 6 3 2 2 9 2 2 4 1 8 1 8 4 1 9 4 7 5 4 7 7 8 6 8 7 0 0 6 8 7 1 9 0 8 9 8 1 9 8 3 9 4 7 2 4 6 9 4 8 5 1 3 2 3 6 1 1 7 9 7 2 7 8 9 2 4 6 2 7 3 2 3 1 4 5 5 7 3 5 2 5 3 2 8 6 1 0 1 5 1 / 4 1 0 2 0 0 0 ' R 1 6 7 5 1 3 7 3 1 3 8 1 1 7 9 6 1 7 8 7 1 7 4 3 0 6 5 9 9 3 0 7 2 9 3 1 0 3 1 3 4 9 6 3 1 8 B n m u l o C s e t a m i t s E d r a w r o F 1 2 6 3 4 7 1 6 6 9 4 8 1 3 9 5 0 3 1 3 7 5 1 4 3 1 0 0 0 ' R 9 7 8 1 9 2 3 7 5 0 3 8 1 6 2 8 2 0 7 4 4 2 2 4 1 7 0 0 4 7 5 3 0 2 6 1 2 4 6 9 2 8 6 0 2 7 1 7 8 8 3 7 6 6 3 7 5 2 3 9 0 7 5 7 3 0 7 6 0 3 1 9 1 5 0 4 2 3 2 6 7 2 9 A n m u l o C 4 1 / 3 1 0 2 n o i t a c o l l A 9 1 2 6 9 3 3 7 7 8 5 7 2 0 2 9 3 7 3 6 9 2 0 0 6 2 7 3 4 1 5 3 9 7 6 2 4 4 2 e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G s e c n i v o r p o t ; s n e z i t i c n a c i r f A h t u o S l l a r o f s t s o c e h t r o f s e i t i l i c a f y r a i t r e t e t a s n e p m o c s e c i v r e s e s e h t f o n o i s i v o r p h t i w d e t a i c o s s a . s t n e i t a p y r a d n u o b s s o r c g n i d u l c n i e p a C n r e t s a E o t n o i t c n u f d e n g i s s a y l l a n o i t a N s e c i v r e s h t l a e h y r a i t r e t f o n o i s i v o r p e r u s n E t n a r G s e c i v r e S y r a i t r e T l a n o i t a N ) b ( ) 6 1 e t o V ( h t l a e H e p a C n r e t s a E o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G e h t f o r e f s n a r t l u f s s e c c u s e h t e r u s n e o T s e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F r e h g i H l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G s e c n i v o r p e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F t n a r G d n a n o i t a c u d E r e h g i H f o t n e m t r a p e D e h t o t n o i t c n u f . g n i n i a r T d n a n o i t a c u d E g n i n i a r T ) 7 1 e t o V ( GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 7979 No 2 ya 2013 79 A 4 U L U J E K E S A S T G N O S T E Y N A K E T I D A W S T O H E T E L E H J T I D A K G N E W S T I S U H T E I S T E B E S E M A P A K O E N A N A M A E L O L T A M A S T A F A L T A M A K O H E S N E V O R P I D O H O B A K I D E S N E V O R P e l e p a k e s t o s t e y n a k e t i D 6 1 / 5 1 0 2 0 0 0 ' R 3 6 1 2 2 8 3 0 4 9 3 9 0 1 6 4 5 6 3 6 2 5 6 5 3 1 4 2 0 8 3 3 4 8 5 1 0 1 8 6 4 2 1 3 8 7 1 8 4 2 1 8 2 4 5 6 2 4 7 9 5 3 6 0 1 1 5 5 5 3 3 2 1 2 4 9 1 3 6 6 9 5 7 9 9 3 9 6 3 2 2 9 2 2 4 1 8 1 8 4 1 9 4 7 7 7 8 5 4 6 8 5 1 / 4 1 0 2 0 0 0 ' R 7 0 0 6 8 7 1 9 0 8 9 8 1 9 8 3 9 4 7 2 4 6 9 4 3 1 6 1 1 7 9 8 5 1 3 2 3 7 2 7 8 9 2 4 6 2 7 3 2 4 5 5 7 3 5 2 5 3 2 8 6 1 0 1 1 6 7 5 1 3 7 3 1 3 8 1 1 7 9 6 1 7 8 7 1 7 4 3 0 6 5 9 9 3 0 7 2 9 3 1 0 3 1 9 6 3 3 4 1 8 9 1 2 6 9 3 3 7 7 8 5 7 2 0 2 9 3 7 3 6 9 2 0 0 6 2 a y o b a K 4 1 / 3 1 0 2 0 0 0 ' R 1 2 6 3 4 7 1 6 6 9 4 8 1 3 9 5 0 3 1 3 7 5 1 4 3 1 2 3 7 5 0 3 9 7 8 1 9 8 1 6 2 8 2 0 7 4 4 2 2 4 1 7 0 0 4 7 5 3 0 2 6 2 9 1 2 4 6 9 2 8 6 0 2 7 1 7 8 8 3 7 6 6 3 7 5 2 3 9 0 7 5 7 3 0 7 6 0 3 1 9 1 5 2 3 2 0 4 6 7 7 3 4 1 5 3 9 7 6 2 4 4 2 B o m o l o h K A o m o l o h K e s n e v o r P o b a K a w a t u f o M o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a t a t s i e r F g n e t u a G a l e b a h j t o B a p a K a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a n e s t o s t e l e b e h s t i d e l g n a n a m a e s t o h e j t i d g n e s t e h s t a b i d u k a b e l e w s t i d e l e y n e k o h a f e l o h ; a w r o B a k i r f A a b e l h o b i h a a b a l g n e k a b g n e m a h a h p e s t a w s i d e b e s i d . i d e o m a h a n a b g n o m e o b e s n e v o r p i d a l g n e k a b e l t o b o b o l e h p o b a s t g n e m a h a h p a h a N a s t g n e w s t e h e n e o s t e b e h s T e s t o s t e l e b e h s t i d a b e t e n n o b a s t e o H g n e m a h a h p e s t o s t e l e b e h s t i D a l e l o l t e L ) b ( e o t u h T a l a h p a f e L o h o l l e p u h t e l o t u h t . o l l e p u h T e l g n e m a h a h P e s n e v o r p i d o h g n e s t i d e r a k a a y e l e p o s t e h s t n a s t e j e l o h k i d a y o s t e b e h s t o l l e p u h T e l o t u h T ) 7 1 u t u o V ( e o l e h e p i d e l g n a n e o b a k a y o s i h t i h p a y o h e l t a k a b e t e n n o b a s t e o H a y e l e p o s t e h s t N a s t e j e l o h k i d a l e l o l t e L o l l e p u h T e l g n e m a h a h p e o t u h T 80 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 80 A 4 E L U D E H C S S T E G D U B L A I C N I V O R P M O R F D E D N U F S N O I T C N U F R O S E M M A R G O R P F O G N I D N U F E H T T N E M E L P P U S O T S E C N I V O R P O T S N O I T A C O L L A B n m u l o C s e t a m i t s E d r a w r o F 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 0 0 0 ' R 6 6 9 7 0 2 1 3 8 1 6 5 4 1 7 5 2 6 3 5 0 4 9 7 6 1 2 1 6 5 2 5 1 1 6 9 1 2 0 9 8 2 3 1 5 7 0 3 6 8 3 8 9 5 8 0 6 7 8 4 1 2 0 2 1 9 4 3 2 2 0 2 9 3 7 7 9 8 2 9 3 8 8 1 6 3 5 6 3 9 6 2 1 2 0 3 2 1 7 8 0 5 1 8 4 5 4 1 9 4 3 9 1 0 8 6 0 8 4 1 7 2 0 0 5 7 3 3 0 9 1 1 0 7 2 9 7 1 1 8 3 8 8 6 4 3 9 5 1 5 7 1 9 1 8 1 7 0 1 0 1 0 3 1 5 1 4 8 4 4 8 6 8 5 0 8 6 6 1 8 7 8 9 5 8 5 2 3 9 1 3 6 6 3 1 2 0 9 1 6 2 1 9 8 7 0 1 0 8 1 0 5 3 5 9 8 0 4 8 8 8 2 0 4 3 6 8 4 0 8 4 3 4 0 8 3 9 8 0 2 3 1 7 7 9 0 7 2 8 7 4 6 3 8 2 0 1 1 2 6 4 0 3 1 1 8 4 0 3 3 4 0 2 9 8 7 6 1 8 7 5 0 9 9 2 2 7 7 8 4 1 0 0 0 ' R 4 8 4 9 5 6 3 2 9 9 3 6 7 3 2 3 7 5 0 6 9 3 8 1 2 8 3 3 0 2 0 1 2 6 9 6 8 4 4 3 4 1 7 1 5 2 3 2 5 8 2 3 9 4 7 2 6 2 9 2 6 4 0 9 3 1 4 2 8 0 5 8 0 8 1 4 3 7 1 2 5 2 5 5 4 A n m u l o C 4 1 / 3 1 0 2 n o i t a c o l l A l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G s e c n i v o r p y b d e d i v o r p s e c i v r e s t r o p s n a r t c i l b u p . t r o p s n a r t f o s t n e m t r a p e d l a i c n i v o r p e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V l a t a N - u l u Z a w K e p a C n r e h t r o N e p a C n r e t s e W t s e W h t r o N a g n a l a m u p M o p o p m L i L A T O T e t a t S e e r F g n e t u a G s e c n i v o r p e p a C n r e t s a E o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G d n a e c n a n e t n i a m y c n e g r e m e , e n i t u o r , e v i t a t n e v e r p ; s k r o w t e n d a o r l a i c n i v o r p f o n o i t a t i l i b a h e r d a o r d a o R r e p s a d e i f i s s a l c e r a s d a o r l l a e r u s n e a c i r f A h t u o S f o k r o w e m a r F c i g e t a r t S e r u t c u r t s a r f n I d n a ; 4 1 / 3 1 0 2 f o d n e y b s e n i l e d i u g t n e m e g a n a M t n e m e g a n a m t e s s a d a o r n i a t n i a m d n a t n e m e l p m i e h t r o f s t c e j o r p l a i c n i v o r p t n e m e l p p u s o t ; s m e t s y s l a r u t a n a y b d e g a m a d s e g d i r b d n a s d a o r o t s r i a p e r e h t f o e t a t s e h t e v o r p m i o t ; e r t n e C t n e m e g a n a M r e t s a s i D l a n o i t a N e h t y b d e s s e s s a s a r e t s a s i d s s e c c A d n a n o i t a c i f i s s a l C d a o R e h t d n a . k r o w t e n e g a l u a h l a o c r o f s t n e m t s e v n i l a i c n i v o r p t n e m e l p p u s o T t n a r G e c n a n e t n i a M s d a o R l a i c n i v o r P ) a ( e p a C n r e t s a E o t n o i t c n u f d e n g i s s a y l l a n o i t a N s d r a w o t g n i d n u f y r a t n e m e l p p u s e d i v o r p o T t n a r G s n o i t a r e p O t r o p s n a r T c i l b u P ) b ( t r o p s n a r T ) 7 3 e t o V ( GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 8181 No 2 ya 2013 81 A 4 U L U J E K E S A S T G N O S T E Y N A K E T I D A W S T O H E T E L E H J T I D A K G N E W S T I S U H T E I S T E B E S E M A P A K O E N A N A M A E L O L T A M A S T A F A L T A M A K O H E S N E V O R P I D O H O B A K I D E S N E V O R P e l e p a k e s t o s t e y n a k e t i D 6 1 / 5 1 0 2 6 6 9 7 0 2 3 8 1 6 5 4 0 0 0 ' R 0 4 9 7 6 1 1 6 5 2 5 1 7 5 2 6 3 5 1 1 2 1 6 9 1 2 0 9 8 2 3 1 5 7 0 3 6 8 3 8 9 5 8 0 6 7 0 2 9 3 7 7 9 8 4 1 2 0 2 1 9 4 3 2 2 8 2 9 3 8 8 1 6 3 5 6 3 9 6 2 1 2 0 3 2 1 7 8 0 5 1 8 4 1 9 4 5 4 3 9 1 0 8 6 0 8 4 1 7 2 0 0 5 7 3 3 0 9 1 0 7 2 9 7 1 8 3 8 8 6 4 3 9 5 1 5 7 9 1 8 1 7 0 0 1 0 3 1 5 4 8 4 4 8 6 8 5 0 8 6 6 1 8 7 8 9 5 1 1 1 1 1 0 9 1 6 2 1 9 8 5 2 3 9 1 3 6 6 3 1 2 8 7 0 1 0 8 1 0 5 3 5 9 8 0 4 8 8 8 2 0 4 3 6 8 4 0 8 4 0 8 3 3 4 9 8 0 2 3 1 7 7 9 0 7 2 8 7 4 5 1 / 4 1 0 2 0 0 0 ' R a y o b a K 4 1 / 3 1 0 2 0 0 0 ' R 6 3 8 2 0 1 2 6 4 0 3 1 1 1 8 4 0 3 3 4 0 2 9 8 7 6 1 8 7 5 0 9 9 2 2 7 7 8 4 1 4 8 4 9 5 6 3 2 9 9 3 6 7 3 2 3 7 5 0 1 2 6 9 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a h p o l h e s n e v o r p i d o h g n e s t i d e r a k e a y o l e m o k o h l t , e s n e v o r p a s t g n e l e s t i d g n e s n e v o r P g n e w s t e h e n e o s t e b e h s T a l e s t i d a s i k o l o h ; a l e s t o h g n a w g n a l a p i d a l e s n e v o r p a l a h p a f e L a s t a w s i d e b e s i d a y a s t g n e w g n a l a p i D o s t e b e h s T a l e l o l t e L ) b ( a s t g n a w g n a l a p i d a s t o s t e l e b e h s t i d o h . a b a h j t e s a h a n a b g n o m e o b e s n e v o r p i d e t e l e h j t i d a y o s u h t a y o s t a f a l t n a k a n a l e h e n a b a h j t e S a l e b a h j t o B a p a K e o l e h e p i d e l g n a n e o b a k o s t e h e h s t e l i d e t e s t o b a s t a f a l t a m o H a l e s t i D a y o l e m o k o h l T a l e l o l t e L ) a ( e s n e v o r P o b a K a w a t u f o M o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V g n a w g n a l a p i D ) 7 3 u t u o V ( 82 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 82 8 5 9 2 2 7 2 8 8 6 0 4 4 7 0 5 5 7 1 6 3 1 2 5 0 8 2 8 6 8 7 6 6 3 6 8 7 0 4 3 0 7 4 4 1 8 5 8 1 1 1 1 1 0 9 2 8 9 6 9 7 8 8 5 3 9 8 1 5 9 6 0 5 4 9 6 4 2 3 5 4 0 8 5 7 0 0 0 8 6 0 4 9 7 6 3 6 8 8 2 8 1 1 1 1 1 5 0 3 3 1 6 7 9 4 3 9 1 7 7 8 8 8 4 1 1 6 0 9 2 2 1 9 4 8 5 9 9 9 0 8 5 9 1 7 6 9 5 6 8 9 7 2 7 1 1 1 1 1 3 7 7 9 9 6 0 1 4 8 6 4 3 3 0 1 6 0 9 6 7 0 9 B n m u l o C s e t a m i t s E d r a w r o F 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 0 0 0 ' R A n m u l o C 4 1 / 3 1 0 2 n o i t a c o l l A 0 0 0 ' R y t i C e s o p r u P n o i t a c o l l a f o e m a N e t o V g r u b s e n n a h o J n w o T e p a C f o f o y t i C y t i C e n a w h s T f o y t i C y a B a l e d n a M n o s l e N L A T O T i n e l u h r u k E i n i w k e h T e g n u a g n a M , e m m a r g o r p t n e m p o l e v e d s t n e m e l t t e s n a m u h l a n o i t a n e h t t r o p p u s o t . s d l o h e s u o h r o o p n o g n i s u c o f y t i C o l a f f u B r e d r o n i s e i t i l a p i c i n u m n a t i l o p o r t e m f o s e u n e v e r l a t i p a c e h t s t n e m e l p p u S t n a r G t n e m p o l e v e D s t n e m e l t t e S n a b r U s t n e m e l t t e S ) 1 3 e t o V ( n a m u H B 4 E L U D E H C S S T E G D U B L A P I C I N U M M O R F D E D N U F S N O I T C N U F F O G N I D N U F E H T T N E M E L P P U S O T S E I T I L A P I C I N U M O T S N O I T A C O L L A GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 8383 No 2 ya 2013 83 B 4 U L U J E K E S G N A W S T E S T E T E L E H J T I D A K G N A W S U H T E G N I S T E B E S E M E T E L E H J T I D A Y O S T E H E H S T A S T A F A L T A M O H A L A P E S A M M I D O H O B A K I D A L A P E S A M M A S T G N O S T E Y N A K E T I D e l e p a k e s t o s t e y n a k e t i D B o m o l o h K A o m o l o h K 6 1 / 5 1 0 2 5 1 / 4 1 0 2 4 1 / 3 1 0 2 a y o b a K 0 0 0 ' R 8 5 9 2 2 7 2 8 8 6 0 4 4 7 0 5 5 7 1 6 3 1 2 5 0 8 2 8 6 8 7 6 6 3 6 8 1 1 1 1 1 7 0 4 3 0 7 4 4 1 8 5 8 0 0 0 ' R 0 9 2 8 9 6 9 7 8 8 5 3 9 8 1 5 9 6 0 5 4 9 6 4 2 3 5 4 0 8 5 7 0 0 0 8 1 1 1 1 1 6 0 4 9 7 6 3 6 8 8 2 8 3 7 7 9 9 6 0 1 4 8 6 4 3 3 0 1 0 0 0 ' R 5 0 3 3 1 6 7 9 4 3 9 1 7 7 8 8 8 4 1 1 6 0 9 2 2 1 9 4 8 5 9 9 9 0 8 5 1 1 1 1 1 9 1 7 6 9 5 6 8 9 7 2 7 6 0 9 6 7 0 9 o p o r o T o s t e s i m e k i a M o b a K a l o s t i b e L u t u o V y t i C o l a f f u B a p a K e s t o M g r u b s e n n a h o J i n e l u h r u k E g n u a g n a M i n i w k e h T e n a w h s T y a B a l e d n a M n o s l e N O S T E R A K A K a l o e n a n e l a s t e h e h s t o h e l e g n o h o l h e s a k e l o n e k e l a k o l o g k e s t a l a p e s a m m i d a s u h t o H . g n e r e h p o h l t i a a p a l a m e l a n a b e h s o h a k a h a n a y o l u d o b a y e l e p o s t e h s t n e l e p o s t e h s t N a l e l o l t e L o p o r o t e s e s t e M a y ) 1 3 u t u o V ( o l u d o B 84 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 84 0 0 7 7 4 7 7 8 2 6 4 3 2 4 2 9 4 5 1 7 0 4 9 7 4 2 0 7 7 4 0 0 5 5 7 0 4 9 7 4 2 7 3 6 5 8 7 1 1 1 4 1 8 1 8 4 7 8 7 2 1 1 5 5 9 7 1 1 1 2 1 5 0 1 0 6 4 9 0 8 2 8 4 9 3 4 6 7 8 4 8 5 9 0 7 4 3 9 5 4 1 4 1 1 6 5 1 9 3 0 3 6 1 2 4 0 0 6 1 2 0 5 1 1 1 1 7 6 1 5 1 7 6 4 4 5 1 8 7 9 3 3 1 5 1 8 3 6 1 2 6 0 6 4 2 0 8 0 6 6 2 1 0 2 3 9 0 9 6 2 6 0 6 4 2 6 0 6 4 3 0 0 2 7 2 6 0 6 4 3 5 3 4 5 3 5 8 0 1 5 2 6 0 6 4 7 2 4 8 4 7 5 4 4 5 8 0 1 8 7 1 0 1 5 0 1 2 6 4 0 4 1 0 7 0 6 7 8 4 7 3 8 7 6 8 1 4 9 0 1 3 1 0 9 1 1 8 0 6 5 2 1 4 5 7 2 2 1 0 1 0 1 8 1 8 7 4 1 1 6 9 3 8 1 1 3 8 8 8 9 7 4 3 6 2 1 5 4 8 3 4 9 9 9 7 5 8 3 5 7 1 8 6 7 5 6 5 4 8 3 4 5 4 8 3 4 4 3 0 0 7 5 4 8 3 4 7 3 7 1 5 6 6 8 5 1 6 5 4 8 3 4 1 7 5 3 6 1 8 6 6 4 7 8 1 2 6 5 9 1 9 4 2 0 1 5 5 0 2 1 2 5 5 0 1 3 3 2 7 7 9 9 8 0 1 2 9 4 2 7 8 1 9 2 6 0 7 4 3 6 5 4 1 3 6 8 2 5 6 5 1 2 5 2 7 6 9 5 5 7 8 5 0 4 6 8 5 0 7 6 2 6 5 0 4 3 1 0 1 2 6 1 0 1 6 8 7 7 9 5 B n m u l o C s e t a m i t s E d r a w r o F 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 0 0 0 ' R A n m u l o C 4 1 / 3 1 0 2 n o i t a c o l l A 0 0 0 ' R A 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P - C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G n i e s a e r c n i n a e v e i h c a o t s e i t i n u m m o c n i t s e v n i d n a n o i t c u d o r p l a r u t l u c i r g a l a r u t l u c i r g a s k c o l n u t a h t e r u t c u r t s a r f n i . n o i t c u d o r p n o i t a c o l l a l a n o i t i d n o C g n i m r a f n a c i r f A h t u o S e l b a r e n l u v t s i s s a o T t n a r G s t c e j o r P a m e s t e L / a m i l I ) a ( , , e e r r u u t t l l u u c c i i r r g g A A d d n n a a y y r r t t s s e e r r o o F F s s e e i i r r e e h h s s i i F F ) 6 2 e t o V ( g n i d a e l ) l a t n e m n o r i v n e d n a c i m o n o c e , l a i c o s ( y t i l i b a n i a t s u s f o s r a l l i p e h t t r o p p u s t a h t b o j , y t i r u c e s d o o f , y t i v i t c u d o r p r e t a e r g o t . l l a r o f g n i e b - l l e w r e t t e b d n a n o i t a e r c n n o o i i t t a a c c o o l l l l a a l l a a n n o o i i t t i i d d n n o o C C e s u d n a t n e m p o l e v e d e l b a n i a t s u s e t o m o r p o T y t r e v o P : t n a r G e m m a r g o r P e r a C d n a L ) b ( s e v i t a i t i n i n i g n i g a g n e y b s e c r u o s e r l a r u t a n f o t n e m p o l e v e D e r u t c u r t s a r f n I d n a f e i l e R n o i t a c o l l a l a n o i t i d n o C y t i n u m m o c l a r u r d n a n a b r u m r o f s n a r t o T t n a r G s e c i v r e S y r a r b i L y t i n u m m o C e r u t l u C d n a s t r A d e g a t n a v d a s i d y l s u o i v e r p g n i t e g r a t y l i r a m i r p ( s e c i v r e s d n a s e i t i l i c a f , e r u t c u r t s a r f n i y r a r b i l f o t r o p p u s n i l e v e l l a i c n i v o r p t a e m m a r g o r p . s e v i t a i t i n i l a n o i t a n d n a t n e m n r e v o g l a c o l d e s i l a t i p a c e r a h g u o r h t ) s e i t i n u m m o c ) 4 1 e t o V ( GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 8585 No 2 ya 2013 85 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R e l e p a k e s t o s t e y n a k e t i D 6 1 / 5 1 0 2 5 1 / 4 1 0 2 a y o b a K 4 1 / 3 1 0 2 B o m o l o h K A o m o l o h K 0 0 7 7 4 7 7 8 2 6 4 3 2 4 2 9 4 5 1 7 0 4 9 7 4 2 0 7 7 4 0 0 5 5 7 0 4 9 7 4 2 7 3 6 5 8 7 1 1 1 4 1 8 1 8 4 7 8 7 2 1 1 9 7 1 2 1 5 0 6 4 9 0 8 2 8 4 9 3 4 5 5 1 1 0 1 6 7 8 4 8 5 9 0 7 4 3 9 5 4 1 4 1 1 6 5 1 9 3 0 3 6 1 2 4 0 0 6 1 2 0 5 1 1 1 1 7 6 1 5 1 7 6 4 4 5 1 8 7 9 3 3 1 5 1 8 3 6 1 2 6 0 6 4 2 0 8 0 6 6 2 1 0 2 3 9 0 9 6 2 6 0 6 4 2 6 0 6 4 3 0 0 2 7 2 6 0 6 4 3 5 3 4 5 3 5 8 0 1 5 2 6 0 6 4 7 2 4 8 4 7 4 5 8 8 7 1 5 0 1 2 6 4 0 4 1 0 7 0 5 4 0 1 0 1 6 7 8 4 7 3 8 7 6 8 1 4 9 0 1 3 1 0 9 1 1 8 0 6 5 2 1 4 5 7 2 2 1 0 1 0 1 8 1 8 7 4 1 1 6 9 3 8 1 1 3 8 8 8 9 7 4 3 6 2 1 5 4 8 3 4 9 9 9 7 5 8 3 5 7 1 8 6 7 5 6 5 4 8 3 4 5 4 8 3 4 4 3 0 0 7 5 4 8 3 4 7 3 7 1 5 6 6 8 5 1 6 5 4 8 3 4 1 7 5 3 6 1 6 4 7 2 6 5 9 4 2 5 5 0 2 5 5 8 6 8 1 9 1 0 1 2 1 0 1 3 3 2 7 7 9 9 8 0 1 2 9 4 8 1 9 0 7 4 5 4 1 8 2 5 1 2 5 6 9 5 8 5 0 8 5 0 2 7 2 6 3 6 3 6 6 5 2 7 5 7 4 6 7 6 2 6 5 0 4 3 1 0 1 2 6 1 0 1 6 8 7 7 9 5 A 5 U L U J E K E S E S N E V O R P I D O H G N E L I H T E G K I E S T O B A K I D e s n e v o r P o b a k a w a t u f o M o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V a l e b a h j t o B a p a K o l e h e p i d e l g n a n e o b a K a l l e l h i f a k o h g n e r e h p o h l t i a b i s a l o p a r o b a s u h t o H a m e s t e L / a m i l I a s t e k e j o r p i D a l e l o l t e L ) a ( i s a w h s t o B e l u r e M , o m e T a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K o l e h e p i d e l g n a n e o b a K a y o s i d e b e h s t e l e l e p o s t e h s t n a s i m a h a h p o H a y o l e m o k o h l t a l o e n a n e l a l e l o l t e L ) b ( e s o b a e s e l a b o h a k o m e t a s t o h a h l t a s t a w s i d e b e s i d , g n e b a h j t e s ( e l e l e t e o k a n a y o l a f a l t a m g n a s t e h e h s t , e l l t n e g n o s t e b e h s t g n a s i b e l e ) o h o l o k i t e l i m o n o k i o b o l e h p o b e l i s t e b e s e m a y o h e h t , o j i d a y o s t e l e r i h s t . e l h o b a l g n e k a b e l t o b e l a m u f o b a y o s i d e h P : e h s t a f e l g n a r g n a r a m a y e l e p o s t e h s t n o l e h e p i d e l g n a n e o b a K g n e a h a m a s t a l a b o h a s t a k a b i d a g n a r g n a r a m a l o t e f o H o h a s a k e b e S a s t o s t e l e b e h s t i D a l o l o l t e L a k ) g n e l i t e f e g n o k a n o k o h t e w s t e l e h q e g n e n e e s t e m e w u j e h s o h ( o s t e l e b e h s t i d e l o h a e m , g n o p o r o t i d e l e s n e v o r p a b g n o m e o b g n e w s t i d a f a l t n a o e n a n a m . a h a n e l e a h e l e s a y o s u p a y g n o s t e h e h s t a b a h j t e s a s a l a b a b a h j t o B e l o n o n o B ) 4 1 u t u o V ( o h a l e t e s t a k o h e l o m e t a s t g n e w s i h a l h i d o h e s t e k e k . g n o m e t o s i h a h l t g n a l e l u b a g n a r g n a r a m ) 6 2 u t u o V ( 86 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 86 6 5 9 3 1 4 7 3 8 1 9 4 3 2 8 6 4 0 2 2 6 8 1 1 8 9 6 0 1 6 5 9 3 7 2 3 2 1 4 6 1 1 1 2 4 3 3 1 6 0 0 8 8 5 4 2 2 8 6 5 9 1 0 4 3 1 1 8 2 2 0 1 2 8 7 3 5 8 7 1 1 3 7 6 0 1 3 7 5 7 0 2 6 2 1 4 4 2 1 2 9 0 5 8 1 7 2 7 0 1 5 7 6 7 7 5 9 3 7 4 1 1 1 6 9 0 0 1 6 9 2 6 1 1 2 8 1 1 1 1 8 6 1 5 0 1 B n m u l o C s e t a m i t s E d r a w r o F 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 0 0 0 ' R A n m u l o C 4 1 / 3 1 0 2 n o i t a c o l l A 0 0 0 ' R 3 5 7 7 3 9 2 1 1 1 1 1 6 0 3 5 5 2 1 5 2 4 5 1 3 7 9 2 0 2 1 8 2 5 8 9 1 8 1 7 9 2 0 2 3 6 3 6 2 2 6 1 1 0 2 0 1 7 5 1 7 1 3 4 7 9 8 7 6 4 3 0 7 8 2 9 9 7 0 3 0 0 1 9 5 4 5 4 2 7 2 4 1 6 6 5 1 8 3 5 3 4 9 9 2 1 1 3 2 0 7 3 0 7 5 1 1 5 9 1 0 3 1 6 2 2 5 5 8 0 1 3 4 0 4 9 1 9 5 0 5 8 8 3 7 1 7 7 0 7 1 2 6 0 1 2 2 8 4 5 4 8 9 5 0 2 9 9 2 1 4 5 0 4 6 5 9 8 4 3 5 3 1 2 1 2 1 0 0 3 4 3 6 8 4 2 5 8 0 3 5 1 0 8 1 5 0 2 5 2 2 1 6 1 7 3 6 7 1 7 0 5 3 1 2 2 6 1 9 4 9 2 5 5 4 7 2 7 5 1 5 8 5 3 5 1 1 9 9 3 1 9 4 2 5 5 4 6 4 3 1 0 9 8 6 6 3 6 8 4 2 8 2 0 5 0 2 3 9 1 6 6 6 9 4 9 5 8 9 1 1 2 1 9 8 4 3 8 3 5 0 6 2 4 3 5 7 3 2 1 0 9 1 6 0 2 1 5 1 7 3 0 7 5 5 1 9 1 6 4 5 1 8 0 3 7 1 5 A 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P - C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i e p a C n r e t s a E L A T O T e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T n o i t a c o l l a l a n o i t i d n o C y g e t a r t s n o i t n e v e r p V H s ’ a c i r f I A h t u o S t r o p p u s o T g n i k a m n o i s i c e d e t a i r p o r p p a d n a s l l i k s , e g d e l w o n k h t l a e h e v i t c u d o r p e r d n a l a u x e s g n i s a e r c n i y b s r e n r a e l r o f t n e m n o r i v n e g n i l b a n e d n a e v i t r o p p u s , e f a s a f o n o i s i v o r p e h t e r u s n e o t ; s r o t a c u d e d n a f o e e r f s i t a h t s l o o h c s n i t n e m n o r i v n e d e s a b - s t h g i r e h t e t a g i t i m o t ; s r o t a c u d e d n a s r e n r a e l g n o m a , g n i r a c a g n i d i v o r p y b B T d n a V H I f o t c a p m i f o y t i l i b a r e n l u v e h t e c u d e r o t ; e s u b a / t n e m s s a r a h a h t i w , s n o i t c e f n i I T S d n a B T , I V H o t n e r d l i h c l a u x e s f o m r o f y n a d n a a m g i t s , n o i t a n i m i r c s i d e l b a r e n l u v d n a d e n a h p r o n o s u c o f r a l u c i t r a p . n e r d l i h c ) n o i t a c u d E s l l i k S e f i L ( s d i A d n a V H I ) b ( t n a r G n o i t a c o l l a l a n o i t i d n o C d e t e g r a t o t s l a e m s u o i t i r t u n e d i v o r p o T e m m a r g o r P n o i t i r t u N l o o h c S l a n o i t a N ) c ( . s r e n r a e l t n a r G n o i t a c o l l a l a n o i t i d n o C r e n r a e l f o y t i l a u q e h t e v o r p m i o T t n a r G s l o o h c S i d e l a n i D ) a ( n o i t a c u d E c i s a B l a n o i t i d d A t s r i F d n a s e c n e i c S e f i L , s e c n e i c S n o i t c A e h t h t i w e n i l n i , h s i l g n E e g a u g n a L l a c i s y h P , s c i t a m e h t a M n i e c n a m r o f r e p t n e t n o c e h t e v o r p m i o t ; 4 1 0 2 r o f n a l P f o s l l i k s c i t c a d i d d n a s e i g o g a d e p , e g d e l w o n k e f i l d n a s e c n e i c s l a c i s y h p , s c i t a m e h t a m . s r e h c a e t s e c n e i c s ) 5 1 e t o V ( GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 8787 No 2 ya 2013 87 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R e l e p a k e s t o s t e y n a k e t i D 6 1 / 5 1 0 2 5 1 / 4 1 0 2 a y o b a K 4 1 / 3 1 0 2 B o m o l o h K A o m o l o h K 4 7 3 8 6 5 9 3 1 1 9 4 8 6 4 2 6 8 8 9 6 3 2 0 2 1 1 0 1 6 5 9 3 7 2 3 4 6 1 2 1 1 1 6 0 0 8 2 4 3 3 1 8 5 4 8 6 5 0 4 3 8 2 2 2 2 9 1 1 1 0 1 2 8 7 3 5 8 7 3 7 6 1 1 0 1 3 7 5 7 0 2 6 2 1 4 4 2 9 0 5 7 2 7 5 7 6 7 7 5 7 4 1 6 9 0 1 2 8 1 0 1 9 3 1 1 0 1 6 9 2 6 1 1 2 8 1 1 1 1 8 6 1 5 0 1 3 5 7 7 3 9 2 1 1 1 1 1 6 0 3 5 5 2 1 5 2 4 5 1 3 7 9 2 0 2 1 8 2 5 8 9 1 7 9 2 8 1 0 2 3 6 3 6 2 2 6 1 1 0 2 0 1 7 5 1 7 1 3 4 7 9 8 7 6 4 3 0 7 8 2 9 9 7 0 3 0 1 1 0 1 9 5 4 5 4 2 7 2 4 1 6 6 5 1 8 3 5 3 4 9 9 2 3 2 0 7 3 0 7 5 1 1 5 9 1 0 3 1 6 2 2 5 5 8 0 1 3 4 0 4 9 1 9 5 0 5 8 8 3 7 1 7 7 0 7 1 2 6 0 1 2 2 8 4 5 4 8 9 5 0 2 9 9 2 1 4 5 0 4 6 5 9 8 4 3 5 3 1 2 1 2 1 0 0 3 4 3 6 8 4 2 5 8 0 3 5 1 0 8 1 5 0 2 5 2 2 1 7 3 6 6 1 7 1 7 0 5 3 1 2 2 6 1 9 4 9 2 5 5 4 7 2 7 5 1 5 8 5 3 5 1 1 9 9 3 1 9 4 2 5 5 4 6 4 3 1 0 9 8 6 6 3 6 8 4 2 8 2 0 5 0 2 3 9 1 6 6 6 9 4 9 5 8 9 1 1 2 1 9 8 4 3 8 3 5 0 6 2 5 1 7 3 0 7 5 5 1 9 1 6 4 5 1 8 0 3 7 1 5 4 3 5 7 3 2 1 0 9 1 6 0 2 1 a l a t a N - u l u Z a w K a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a g n a l a m u p M a y o b e L a p a K o p o p m L i A 5 U L U J E K E S E S N E V O R P I D O H G N E L I H T E G K I E S T O B A K I D e s n e v o r P o b a k a w a t u f o M o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a t a t s i e r F g n e t u a G a t a t s i e r F g n e t u a G h s i l g n E e l e c n e i c S e f i L , e c n e i c S l a c i s y h P , s c i t a m e h t a M a l l o y n o H ; 4 1 0 2 a w o s t e b e h s T a w o l a r o M a l e t a l o h e l e c n e i c S l a c i s y h P , s c i t a m e h t a M o h e r e h j t i t a m a y o b e s t . e c n e i c s e f i L o l e h e p i d e l g n a n e o b a K I V H a y o l e b i h t a l a w r o B a k i r f A a l o n a e l a s t e h e h s t o H a s t a y o t u h T ( s d i A e l I V H a l e l o l t e L ) b ( a s t e o h e l g n i n o g k o b , g n o n a l a b o h t o b e s t a s t e k e o h a k a k a n a l e h e n o h a k B T e l I V H a s a l h a g k e s a s t a f o l o n o h ; g n e n a w t u r a b e l g n e r e h j t i t a m g n e l i k o l e o t e q g n e k a b g n a s t a h t o g k e o h o l o k i t e l o s t e h e h s t , o l e m o k o h l t a y o s t e f e k e h l t , o l l o h t e g k g n a n e s e o h o l o k i t , o h e s e l a b a p a h , g n e n a b o n a l a b o h t a u f a m e l B T , I V H a s a l h a g k e s a s t o k o f o h ; g n o l o k i d o l e k o t i d e l a n e e m m o b a t o m a b e t e n n o b a s t e o h ; e r e h j t i t a m e l a n a w t u r a b a l . a s t u g k i d o l o h o l o h ) o l e h p o B o l e h e p i d e l g n a n e o b a K . g n e w u a w l h a b a n a w t u r a b o h o l l o h t o j i d a k a n a l e h e n o H a s t o l l o h t o j i d a l o e n a n e L a l e l o l t e L ) c ( a h a N a s t o l o k e S a l e b a h j t o B a p a K o l e h e p i d e l g n a n e o b a K o h a n a w t u r o m a y o s t e b e h s t a b g n e l o b a s i m a h a h p o H i d e l a n i D a l o l o k i D a l e l o l t e L ) a ( o e h t o M a y o t u h T ) 5 1 u t u o V ( 88 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 88 B n m u l o C s e t a m i t s E d r a w r o F 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 0 0 0 ' R A n m u l o C 4 1 / 3 1 0 2 n o i t a c o l l A 0 0 0 ' R 1 4 5 4 3 9 0 3 3 2 7 2 6 8 2 9 9 4 7 4 2 2 3 1 3 7 8 0 0 3 3 6 6 4 1 0 6 9 0 2 4 1 2 3 1 2 2 2 4 4 2 9 3 6 3 8 6 1 3 0 9 4 8 9 9 3 8 3 9 9 7 2 9 2 1 5 6 8 8 3 4 1 2 3 1 2 4 5 4 1 9 3 3 0 0 0 4 9 7 1 5 9 0 5 9 0 8 2 2 1 1 6 0 1 7 3 3 0 4 8 9 8 5 1 6 9 7 4 7 3 4 0 7 5 9 3 1 8 2 9 2 3 9 1 2 2 2 8 5 9 7 2 0 8 2 5 4 9 5 8 9 2 2 8 6 8 2 8 7 9 3 1 1 8 9 9 1 7 9 5 2 1 2 8 4 3 3 2 6 1 1 5 8 4 1 0 7 7 8 6 8 5 2 8 0 4 6 5 0 7 8 9 0 7 0 0 9 0 0 6 0 7 6 0 8 4 6 8 2 5 3 3 4 0 6 6 9 2 3 1 0 3 9 2 9 2 0 5 9 4 5 5 5 7 4 2 4 7 6 8 2 3 8 0 1 2 2 3 1 1 3 2 1 4 2 8 3 0 2 6 0 7 1 4 3 4 6 2 9 3 4 4 6 6 3 1 5 2 8 5 4 7 6 3 7 6 0 7 1 5 8 8 3 1 3 2 7 5 9 1 4 1 2 7 8 0 5 0 0 2 5 4 6 2 7 9 9 3 1 1 1 3 4 0 9 0 1 8 4 6 1 3 3 6 9 0 2 5 7 3 6 2 7 1 7 2 4 9 6 1 8 2 8 5 0 7 2 8 8 1 3 1 0 5 8 8 1 4 8 8 1 1 2 5 8 0 2 2 6 9 2 3 7 2 1 4 8 9 2 4 7 3 8 4 8 5 2 2 7 0 2 5 6 3 4 1 1 6 8 1 9 5 0 9 6 8 6 4 2 0 3 2 0 3 5 2 8 7 4 5 7 2 9 2 2 6 8 8 3 3 5 0 1 2 9 7 2 6 5 2 6 9 8 3 5 3 3 0 1 7 7 9 6 4 2 6 9 2 4 4 7 5 4 9 0 5 3 8 2 8 2 4 1 2 4 1 2 1 6 9 4 6 8 7 9 2 6 9 1 9 7 8 9 4 7 3 8 8 3 7 4 2 4 5 3 2 1 5 A 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P - C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G n o i t a c o l l a l a n o i t i d n o C o t s l o o h c s l a c i n h c e t 0 0 2 o t p u e s i l a t i p a c e r o T s l o o h c S y r a d n o c e S l a c i n h c e T ) d ( n o i t a c u d E c i s a B s l l i k s o t e t u b i r t n o c o t y t i c a p a c r i e h t e v o r p m i . y r t n u o c e h t n i g n i n i a r t d n a t n e m p o l e v e d t n a r G n o i t a s i l a t i p a c e R ) 5 1 e t o V ( d n a s m e t s y s l a n o i t a s i n a g r o , y g o l o n h c e t h t l a e h n o e r u t i d n e p x e t n e m e l p p u s ; e c n a r u s s a y t i l a u q - c i l b u p h g u o r h t d e r e v i l e d e r u t c u r t s a r f n i h t l a e h o t y t i c a p a c e c n a h n e o t ; s p i h s r e n t r a p e t a v i r p g n i d u l c n i h t l a e h n i e r u t c u r t s a r f n i g n i t s i x e d n a w e n f o n o i t a t i l i b a h e r d n a g n i d a r g p u . h t l a e h n i e r u t c u r t s a r f n i r e v i l e d n o i t a c o l l a l a n o i t i d n o C , e c n a n e t n i a m , n o i t c u r t s n o c e t a r e l e c c a p l e h o T t n a r G n o i t a s i l a t i v e R y t i l i c a F h t l a e H ) b ( g n i d u l c n i s d i A d n a V H o t I e s n o p s e r e v i t c e f f e e h t f o n o i t a t n e m e l p m i e h t t r o p p u s o t ; g n i t s e t e v i s n e h e r p m o c r o f n a l p l a n o i t a r e p o l a n o i t a n d n a g n i l l e s n u o c V H o t I s s e c c a l a s r e v i n u o t ; e r a c d n a t n e m t a e r t s d i A d n a V H I l a r i v o r t e r i t n a e h t r o f g n i d n u f t r a p - n i e s i d i s b u s . e m m a r g o r p t n e m t a e r t n o i t a c o l l a l a n o i t i d n o C n a p o l e v e d o t r o t c e s h t l a e h e h t e l b a n e o T I t n a r G s d i A d n a V H e v i s n e h e r p m o C ) a ( ) 6 1 e t o V ( h t l a e H GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 8989 No 2 ya 2013 89 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R e l e p a k e s t o s t e y n a k e t i D 6 1 / 5 1 0 2 5 1 / 4 1 0 2 a y o b a K 4 1 / 3 1 0 2 B o m o l o h K A o m o l o h K 1 4 5 9 0 3 4 3 3 2 7 2 6 8 2 9 9 4 7 4 2 2 3 1 3 7 8 0 0 3 3 6 6 4 1 0 6 9 0 2 4 1 2 3 1 2 2 2 4 4 2 9 3 6 3 8 6 1 3 0 9 4 8 9 9 3 8 3 9 9 7 2 9 2 1 5 6 8 8 3 4 1 2 4 5 4 1 9 3 3 0 0 0 4 2 3 1 9 7 1 5 9 0 5 9 0 8 2 2 1 1 3 4 0 7 5 9 3 1 6 0 1 7 3 3 0 4 8 9 8 5 1 6 9 7 4 7 8 2 9 2 3 9 1 2 2 2 8 5 9 7 2 0 8 2 5 4 9 5 8 9 2 2 8 6 8 2 8 7 9 3 1 1 8 9 9 1 7 9 5 2 1 2 8 4 3 3 2 6 1 1 5 8 4 1 0 7 7 8 6 8 5 2 8 0 4 6 5 0 7 8 9 0 7 0 0 9 0 0 6 0 7 6 0 8 4 6 8 2 5 3 3 4 0 6 6 9 2 3 1 0 3 9 2 9 2 0 5 9 4 5 5 5 7 4 2 4 7 6 8 2 3 8 0 1 2 2 3 1 1 3 2 1 4 2 8 3 0 2 6 0 7 1 4 3 4 6 2 9 3 4 4 6 6 3 1 5 2 8 5 4 7 6 3 7 6 0 7 1 5 8 8 3 1 3 2 7 5 9 1 4 1 2 7 8 0 5 0 0 2 5 4 6 2 7 9 9 3 1 1 1 3 4 0 9 0 1 8 4 6 3 6 9 1 3 0 2 5 7 3 6 2 7 1 7 2 4 9 6 1 8 2 8 5 0 7 2 8 8 1 3 1 0 5 8 8 1 4 8 8 1 1 2 5 8 0 2 2 6 9 2 3 7 2 1 4 8 9 2 4 7 3 8 4 8 5 2 2 7 0 2 5 6 2 2 3 4 1 1 6 8 1 9 5 0 9 6 8 6 4 2 0 3 2 0 3 5 2 8 7 4 5 7 2 9 6 8 8 3 3 5 0 1 2 9 7 2 6 5 2 6 9 8 3 5 3 3 0 1 7 7 9 6 4 2 6 9 2 4 4 7 5 4 9 0 5 3 8 2 8 2 4 1 2 4 1 2 1 6 9 4 6 8 7 9 2 6 9 1 9 7 8 9 4 7 3 8 8 3 7 4 2 4 5 3 2 1 5 A 5 U L U J E K E S E S N E V O R P I D O H G N E L I H T E G K I E S T O B A K I D e s n e v o r P o b a k a w a t u f o M o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K o l e h e p i d e l g n a n e o b a K a k o h 0 0 2 g n a b a k e s t l a c i n k e h t a s t o l o k i d a s t a f a l t n o H a s t o l o k i D a y o s t a f a l t N a l e l o l t e L ) d ( . a h a n o h e r a h a k o l l e p u h t e l o b e s t a y e l e p o s t e h s t n a k a n a l e h e n a k o h a n o s t a b i n o g k o b a s i m a h a h p l a c i n k e h T o e h t o M a y o t u h T ) 5 1 u t u o V ( o l e h e p i d e l g n a n e l e l o l t e L o e l e m o k o h l t e l o s t a f a l t n , o l e m o k o h l t , o h a k a s i k a l t o p o H a s t a w s i d e b e s i D a y o s t a f a l t N a l e l o l t e L ) b ( e l t o b o b g n o l e h p o b e l a g k a e l a h j t a m a g n a r g n a r a m a y , e l t o b o b o l e h p o b a y i j o l o n k e h t e l e w s t i d e l e y n e k o h o h ; g n e l o b a y o s t e l a f e t e n e l o l t a g k o m a y a w g k e m a e l t o b o b o l e h p o b a g n a r g n a r a m o h o h e j t i d a s t a f a l t a m e l a b a h j t e s a s t a y o h o m m o n a s i d e b e h s t a k g n e w s t e h e n a k a n a l e h e n a k o h i n o g k o b a s i m a h a h p o h ; e t e v e a r o p . e l t o b o b o l e h p o b a s t o h g n a r g n a r a m e l t o B o b o l e h p o B e l g n i l e s n a h k e r a h a k g n a g k a e s d i A e l I V H a y g n a s t e b e s o n a e L a h g n o s t e b e h s t a w g n n e k o h a s t e h e h s t o h ; o k e t i d o l e m o k o h l t e l o l o k e h p a l g n e k a b a h a N a l o s t e b e h s T a l o e n a n e l a l g n e k a b e t e l e h j t i d a k a s u h t o h ; s d i A e l I V H a y . l a r i v o r t e r i t n a a l o l o k e h p a l o l e h e p i d e l g n a n e o b a K e o h s t n a w t a h e h t a k o h e l t o b o b o l e h p o b a s t a s t n o g k o H s d i A e l I V H a l g n e n a p o k e l e l o l t e L ) a ( e l t o b o b o l e h p o B ) 6 1 u t u o V ( 90 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 90 A 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P - C I F I C E P S B n m u l o C s e t a m i t s E d r a w r o F 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 0 0 0 ' R A n m u l o C 4 1 / 3 1 0 2 n o i t a c o l l A 0 0 0 ' R e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V 4 7 5 1 8 3 4 7 5 1 8 3 7 4 9 0 7 3 7 4 9 0 7 3 7 9 3 7 9 3 7 9 3 7 7 7 3 9 7 4 1 7 9 3 7 9 3 7 9 3 6 9 3 6 9 3 7 7 7 7 7 7 6 9 3 7 8 9 3 0 8 5 3 7 7 6 0 3 1 4 4 2 7 2 1 7 3 2 5 7 6 2 1 5 2 9 5 8 6 7 5 1 2 8 5 9 9 8 4 0 2 0 4 0 4 3 6 9 2 2 7 9 9 3 0 3 3 7 8 0 1 5 0 2 7 6 6 9 1 - - - - - - - - - 0 0 0 0 0 0 0 0 0 7 7 7 0 0 0 4 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7 7 7 7 7 0 0 0 0 7 5 8 9 4 1 3 1 5 4 0 4 8 5 1 1 6 0 4 1 4 6 7 5 8 6 5 3 2 0 9 6 5 1 8 5 8 5 6 8 1 6 0 2 5 2 0 8 3 6 5 9 4 3 0 0 0 6 1 9 6 0 2 1 1 9 0 5 8 0 5 8 0 5 8 0 0 7 0 5 8 0 5 8 0 5 8 0 5 8 0 5 8 4 4 4 9 4 4 4 4 4 0 0 5 8 4 3 0 8 3 2 5 6 3 9 0 2 1 9 9 3 8 0 1 8 2 4 5 3 2 2 4 7 4 2 3 2 3 3 4 2 1 4 2 7 5 9 3 7 3 5 4 2 2 1 7 9 5 2 9 2 1 4 3 1 1 1 1 - 1 2 3 8 1 9 7 1 2 7 8 3 8 9 6 1 e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N o p o p m L i L A T O T , e c n a r u s n I h t l a e H l a n o i t a N g n i t n e m e l p m i r o f d n a t e r p r e t n i o t t c i r t s i d h c a e r o f g n i w o l l a c i f i c e p s s t i o t t n a v e l e r s n o i t a v o n n i n g i s e d e h t s s e s s a o t ; s e v i t a i t i n i g n i n e h t g n e r t s m e t s y s h t l a e h e k a t r e d n u o t ; t x e t n o c g n i g a g n e f o s y a w e v i t a v o n n i f o y t i l i b a d r o f f a . e s o p r u p c i l b u p r o f s e c r u o s e r r o t c e s e t a v i r p d n a s s e n e v i t c e f f e , y t i l i b a t p e c c a , y t i l i b i s a e f n o i t a c o l l a l a n o i t i d n o C n o i s i v o r p s e c i v r e s h t l a e h n i s n o i t a v o n n i t s e T t n a r G e c n a r u s n I h t l a e H l a n o i t a N ) c ( . s t n e m e l t t e s n a m u h e l b a n i a t s u s n o i t a c o l l a l a n o i t i d n o C f o n o i t a e r c e h t r o f g n i d n u f e d i v o r p o T t n a r G t n e m p o l e v e D s t n e m e l t t e S n a m u H - - - - - - - - - 7 7 5 9 7 1 0 0 8 1 6 0 6 5 1 7 3 1 2 0 1 - 0 7 3 9 4 1 9 2 4 3 5 4 0 4 1 6 6 2 7 1 1 2 6 5 2 4 1 9 5 5 3 l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G e s u e h t h g u o r h t s t r o f f e n o i t a e r c k r o w d n a p x e e h t n i s d o h t e m y r e v i l e d e v i s n e t n i r u o b a l f o n i , s a e r a s u c o f d e i f i t n e d i g n i w o l l o f d a o r : s e n i l e d i u g P W P E e h t h t i w e c n a i l p m o c f o e c n a n e t n i a m e h t d n a e c n a n e t n i a m l a r u r d n a s d a o r e m u l o v c i f f a r t w o l ; s g n i d l i u b l a i c o s d n a c i m o n o c e r e h t o ; s d a o r ; s e i r t s u d n i l a r u t l u c d n a m s i r u o t ; e r u t c u r t s a r f n i . s d o o h i l e v i l d e s a b d n a l e l b a n i a t s u s d n a s e c n i v o r P r o f t n a r G d e t a r g e t n I e p a C n r e t s a E s e c n i v o r p o t n o i t a c o l l a e v i t n e c n I o t s t n e m t r a p e d l a i c n i v o r p e s i v i t n e c n i o T e m m a r g o r P s k r o W c i l b u P d e d n a p x E ) a ( ) 6 1 e t o V ( h t l a e H s t n e m e l t t e S ) 1 3 e t o V ( n a m u H s k r o W c i l b u P ) 7 e t o V ( GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 9191 No 2 ya 2013 91 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R e l e p a k e s t o s t e y n a k e t i D 6 1 / 5 1 0 2 5 1 / 4 1 0 2 a y o b a K 4 1 / 3 1 0 2 B o m o l o h K A o m o l o h K 7 9 3 7 9 3 7 9 3 7 7 7 3 9 7 4 1 7 9 3 7 9 3 7 9 3 6 9 3 6 9 3 7 7 7 7 7 7 6 9 3 7 3 7 7 6 0 3 1 8 9 3 0 8 5 4 4 2 7 2 1 7 3 2 5 7 6 2 1 5 2 9 5 8 6 7 5 1 2 8 5 9 9 8 4 0 2 0 4 0 4 3 6 9 2 2 7 9 9 3 0 3 3 7 8 5 0 2 7 6 6 0 1 9 1 - - - - - - - - - 0 0 0 0 0 0 0 0 0 7 7 7 0 0 0 4 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7 7 7 7 7 0 0 0 0 7 5 8 9 4 1 3 1 5 4 0 4 8 5 1 1 6 0 4 1 4 6 7 5 8 6 2 1 5 3 2 0 9 6 5 1 8 5 8 5 6 8 1 6 0 2 5 2 0 8 3 6 5 9 4 3 0 0 0 6 1 9 6 0 1 9 0 5 8 0 5 8 0 5 8 0 0 7 0 5 8 0 5 8 0 5 8 0 5 8 0 5 8 4 4 4 9 4 4 4 4 4 0 0 5 8 4 3 0 8 3 2 5 6 3 9 0 2 1 9 9 3 8 0 1 8 2 4 5 3 2 2 4 7 4 2 3 2 3 3 4 2 1 4 2 7 5 9 3 2 1 4 3 1 1 7 3 5 4 2 2 1 7 9 5 2 9 1 1 - 1 2 3 8 1 9 7 1 2 7 8 3 8 9 6 1 - - - - - - - - - 7 7 5 1 0 0 6 0 6 9 7 8 1 5 1 7 3 1 2 0 1 - 0 7 3 1 9 2 5 4 0 6 6 2 1 2 6 9 4 4 3 4 1 7 1 5 2 4 1 9 5 5 3 4 7 5 1 8 3 4 7 5 1 8 3 7 4 9 0 7 3 7 4 9 0 7 3 A 5 U L U J E K E S E S N E V O R P I D O H G N E L I H T E G K I E S T O B A K I D e s n e v o r P o b a k a w a t u f o M o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V a l e b a h j t o B a p a K o l e h e p i d e l g n a n e o b a K g n o s t e l e b e h s t i d g n a l a h a k o l h o b o l e p a q i o b a b o l h a l h o H a y e s n e r o h s n I a l a h a N a l e l o l t e L ) c ( e l t o b o b o l e h p o B a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K g n a w j a a s e s T a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K g n a w j a a s e s T o l e h e p i d e l g n a n e o b a k o h a l g n e k a b e t e l e h j t i d a y o s t e h e h s t a k a n a l e h e n o H o l u d o B a y e l e p o s t e h s t N a l e l o l t e L . g n e s t i s t i s t o b o l u d o b a h a w h e h t ) 1 3 u t u o V ( o l u d o B a l l e m u d a k o h , a h a N a y e l t o b o b o l e h p o B a y e s n e r o h s n i g n o s t e b e h s t a y n e k o h a l g n e k a b e l t o b o b o l e h p o b a s t o o l e l e o m a l e t a l o h e l a l e p a q i a k o h g n e s a k e k e r e t e s a y o s t e b e h s t a y a w g k e m a b o l e p a q i o b a s i i t a k o h ; g n e s t i , o l e h o m a k , o l a h a n o g k a b o l h a l h a k o h ; e l t o b o b o l e h p o b e l a n a p o k o h a y a w g k e m a s t o h e j t i d e l o s t e b e h s t a l g n e k a b e t e v e a r o p a y a r a h t k e s a s t a w s i d e b e s i d . a b a h j t e s e l t o B o b o l e h p o B ) 6 1 u t u o V ( a y n a h a m a k i o h e l e g n e w u a w l h e s t g n e k a b i d i s t e b e s a b , o h a e m e l a l e s t i d a y o l e m o k o h l t , P W P E a y o s i a t a t e l . g n e l i h e l e m o k o l h e l e h s t a f e l e l , o m e t a s t i r e t s a d n i i d , g n e a h a m a s t a l e s t i d e l e s a l t e s e h t e h p e h t e h p e s , i d o a l h a h o b , a b a h j t e s e l i m o n o k i a g n a r g n a r a m e s n e v o r p i d o h a w s t u p e m a y o b a k a y o h e h t a s t e k e o h e s n e v o r p a a h p a f a m a s t u p o H a l g n e l i h e s t e k e e l o e n a n e L a l e l o l t e L ) a ( a b a h j t e S a y i s t e b e s e M a y g n e m a p e s t e a w g k e m a y o s i d e b e h s t a k i s t e b e s o m e s n e v o r p i d a l g n e k a b a b a h j t e s a y i s t e b e s e m ) 7 u t u o V ( 92 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 92 - - - - - - - - - 9 2 5 5 8 2 9 2 5 5 8 2 1 7 6 8 6 3 6 8 3 4 4 1 2 5 9 1 7 0 8 8 3 2 3 2 6 2 6 3 9 4 1 8 1 5 3 0 6 8 5 4 6 6 2 1 6 - - - - - - - - - 2 7 9 2 7 2 2 7 9 2 7 2 1 0 4 5 6 4 7 7 1 4 3 8 6 2 9 7 7 8 3 8 5 5 3 9 5 1 1 0 7 4 6 0 5 3 3 6 7 6 3 4 9 4 3 8 5 5 4 5 8 8 2 7 9 4 2 5 6 7 2 6 0 3 4 2 7 1 7 7 5 1 6 9 1 9 7 8 9 1 0 7 8 0 5 6 0 9 6 1 - 4 3 3 1 6 2 3 8 8 3 9 6 2 8 8 3 8 8 9 7 9 2 5 6 5 2 7 7 4 4 6 0 8 0 3 6 9 5 1 4 0 7 5 5 5 4 6 5 7 5 2 1 1 8 9 4 5 2 3 6 5 2 5 1 9 5 7 9 4 B n m u l o C s e t a m i t s E d r a w r o F 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 0 0 0 ' R A n m u l o C 4 1 / 3 1 0 2 n o i t a c o l l A 0 0 0 ' R l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G A 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P - C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E s e c n i v o r p o t n o i t a c o l l a e v i t n e c n I r o t c e s l a i c o s l a i c n i v o r p e s i v i t n e c n i o T s k r o W c i l b u P d e d n a p x E r o t c e S l a i c o S ) b ( s k r o W c i l b u P ) 7 e t o V ( d n a g n i n e h t g n e r t s e h t n o g n i s u c o f y b n o i t a e r c t a h t s e m m a r g o r p e c i v r e s l a i c o s f o n o i s n a p x e b o j e s a e r c n i o t e m a r f - g o l P W P E r o t c e S . l a i t n e t o p t n e m y o l p m e e v a h l a i c o S 2 1 0 2 e h t n i d e i f i t n e d i s t n e m t r a p e d s e c n i v o r P r o f t n a r G e v i t n e c n I e m m a r g o r P n o i t a c o l l a l a n o i t i d n o C n o i t a p i c i t r a p n o i t a e r c e r d n a t r o p s e t a t i l i c a f o T t n e m p o l e v e D t r o p S d n a n o i t a p i c i t r a P s s a M d n a t r o p S h t i w p i h s r e n t r a p n i t n e m r e w o p m e d n a . s r e d l o h e k a t s t n a v e l e r t n a r G h t u o S n o i t a e r c e R ) 0 2 e t o V ( a c i r f A GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 9393 No 2 ya 2013 93 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R e l e p a k e s t o s t e y n a k e t i D 6 1 / 5 1 0 2 5 1 / 4 1 0 2 a y o b a K 4 1 / 3 1 0 2 B o m o l o h K A o m o l o h K - - - - - - - - - 9 2 5 5 8 2 9 2 5 5 8 2 1 7 6 3 6 8 4 1 2 1 7 0 3 2 3 2 6 3 1 8 1 0 6 8 6 6 2 8 6 3 4 5 9 8 8 2 6 9 4 5 3 5 4 1 6 - - - - - - - - - 2 7 9 2 7 2 2 7 9 2 7 2 1 0 4 4 7 7 3 8 6 7 7 8 5 5 3 1 1 0 6 0 5 6 7 6 9 4 3 5 6 1 4 2 9 3 8 9 5 7 4 3 3 3 4 8 5 8 2 7 9 4 5 4 5 8 2 5 6 6 0 3 7 1 7 7 2 4 2 7 5 1 6 9 1 9 7 8 0 7 8 6 0 9 9 1 0 5 6 1 - 4 6 5 7 5 2 4 3 3 2 3 8 9 6 2 3 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h e h t a s t e k e a k o h e m a r f g n a n a a b a h j t e s a s t o s t e l e b e h s t i d o e n a n a m a s o l o t a o h e l . i s t e b e s o m a y o e h t a y o l a h a n o g k e l e s n e v o r p i d a l g n e k a b - g o L a k P W P E a y a b a h j t e s a y o l o r a k e k g n e w u a w l h a b a h j t e s a y g n i s t e b e s e m g n e l i h e s t e k e e l o l e h e p i d e l g n a n e o b a k g n i d a p a p i d o b a e s e l a b o h e l o l l o p a h t i o b a s t a f o l o n o H e l i d a p a p i D a y e l e p o s t e h s t N a l e l o l t e L o l l o p a h t i o B e l i d a p a p i D . a m e t a h t e g k a b e l o l e n a p o k a y o s t a f a l t a m e l o h o m m o b a e s e l a b o h a b o l o h o B a w r o B a k i r f A ) 0 2 u t u o V ( 94 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 6 6 9 0 6 6 5 2 3 2 3 6 4 7 6 0 1 6 e t s a w ; s e i r t s u d n i l a r u t l u c d n a m s i r u o t ; e r u t c u r t s a r f n i l a i c o s d n a c i m o n o c e r e h t o ; ) e r u t c u r t s a r f n i c i s a b ; s d a o r l a r u r d n a s d a o r e m u l o v c i f f a r t w o l ; s g n i d l i u b f o e c n a n e t n i a m e h t d n a e c n a n e t n i a m d a o r k l u b g n i d u l c x e ( s e n i l e p i p , n o i t a t i n a s , n o i t a l u c i t e r r e w e s d n a r e t a w g n i d u l c n i , e r u t c u r t s a r f n i s e c i v r e s s e c i v r e s l a i c o s ; s d o o h i l e v i l d e s a b - d n a l e l b a n i a t s u s ; n o i t a c i f i t u a e b d n a s k r a p ; t n e m e g a n a m . s e m m a r g o r p y t e f a s y t i n u m m o c d n a ; s e m m a r g o r p e c i v r e s h t l a e h ; s e m m a r g o r p 0 6 0 1 6 2 2 5 1 2 5 2 7 0 3 0 4 2 B n m u l o C s e t a m i t s E d r a w r o F 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 0 0 0 ' R A n m u l o C 4 1 / 3 1 0 2 n o i t a c o l l A 0 0 0 ' R . n o i t a l s i g e l d e t a l e r d n a t c A s m e t s y S l a p i c i n u M e h t n i d e r i u q e r s a s m e t s y s e c n a n r e v o g d n a l a n o i t u t i t s n i e s i l i b a t s d n a s n o i t c n u f r i e h t m r o f r e p o t s e i t i l a p i c i n u m t s i s s a o T t n a r G t n e m e v o r p m I s m e t s y S l a p i c i n u M d n a e c n a n r e v o G e v i t a r e p o o C l a n o i t i d a r T ) 3 e t o V ( s r i a f f A : s e n i l e d i u g P W P E e h t h t i w e c n a i l p m o c n i , s a e r a s u c o f d e i f i t n e d i g n i w o l l o f e h t n i s d o h t e m y r e v i l e d s e i t i l a p i c i n u M r o f t n a r G d e t a r g e t n I ) 7 e t o V ( e v i s n e t n i r u o b a l f o e s u e h t h g u o r h t s t r o f f e n o i t a e r c k r o w d n a p x e o t s e i t i l a p i c i n u m e s i v i t n e c n i o T e m m a r g o r P s k r o W c i l b u P d e d n a p x E s k r o W c i l b u P e s o p r u P n o i t a c o l l a f o e m a N e t o V S T N A R G T N E R R U C E R 9 9 7 9 6 4 8 3 1 9 4 4 8 9 7 4 2 4 . t c A t n e m e g a n a M e c n a n i F l a p i c i n u M e h t t n e m e l p m i t n a r G t n e m e g a n a M o t s e i t i l a p i c i n u m n i y t i c a p a c g n i d l i u b y b t n e m e g a n a m l a i c n a n i f n i s m r o f e r t r o p p u s d n a e t o m o r p o T l a i c n a n i F t n e m n r e v o G l a c o L ) b ( 94 6 2 2 9 7 1 5 2 4 4 5 1 0 0 5 8 9 r e f s n a r t e h t d n a g n i n r a e l g n o l e f i l e t a t i l i c a f o t ; e l b a l i a v a s l l i k s f o l o o p e h t g n i s a e r c n i y b , e r u t c u r t s a r f n i n i y t i c a p a c t n e m e g a n a m d e t a l e r e r u t c u r t s a r f n i n i a t s u s o t ; s e i t i l a p i c i n u m o t s l l i k s d n a e g d e l w o n k f o t n a r G y t i l a u q r e v i l e d y l t n e i c i f f e d n a y l e v i t c e f f e o t , t n e m n r e v o g l a c o l f o y t i c a p a c n e h t g n e r t s o T t n e m p o l e v e D s l l i k S e r u t c u r t s a r f n I ) a ( l a n o i t a N y r u s a e r T ) 0 1 e t o V ( . t n e m n r e v o g l a c o l 0 0 0 0 5 1 0 0 0 0 5 1 0 0 0 0 4 n a b r u t c a p m o c e r o m a e v e i h c a o t s t n e m u r t s n i y r o t a l u g e r d n a t n e m t s e v n i e r u t c u r t s a r f n i e l b a l i a v a f o e s u r i e h t s u c o f d n a e t a r g e t n i o t s e i t i l a p i c i n u m n a t i l o p o r t e m r o f e v i t n e c n i l a i c n a n i f a e d i v o r p o T t n a r G t n e m p o l e v e D y t i C d e t a r g e t n I ) c ( . m r o f l a i t a p s - - 0 0 0 0 2 1 4 1 0 2 e h t f o g n i t s o h e h t h t i w d e t a i c o s s a s e i t i l i b i s n o p s e r l a n o i t a r e p o e h t h t i w s e i t i c t s o h t s i s s a o T t s o H p i h s n o i p m a h C s n o i t a N n a c i r f A 4 1 0 2 d n a t r o p S . p i h s n o i p m a h C s n o i t a N n a c i r f A t n a r G g n i t a r e p O y t i C A S n o i t a e r c e R 5 0 0 2 0 2 5 1 4 5 5 1 2 2 7 0 8 1 d n a n o i t p m u s n o c y t i c i r t c e l e e c u d e r o t r e d r o n i e r u t c u r t s a r f n i l a p i c i n u m n i h t i w s e v i t a i t i n i t n e m e g a n a M t n a r G t n e m e g a n a M e d i S d n a m e D d n a y c n e i c i f f E y g r e n E t n e m e l p m i o t s e i t i l a p i c i n u m o t s e i d i s b u s e d i v o r p o T e d i S d n a m e D d n a y c n e i c i f f E y g r e n E . y c n e i c i f f e y g r e n e e v o r p m i 4 2 0 2 6 8 7 1 8 4 4 7 5 0 3 1 8 8 . s e c i v r e s k r o w t e N t r o p s n a r T c i l b u P d e t a r g e t n I / k r o w t e N t r o p s n a r T c i l b u P t n a r G d i p a R d e t a r g e t n I d e v o r p p a g n i t a r e p o s e i t i l a p i c i n u m o t g n i d n u f l a n o i t a r e p o y r a t n e m e l p p u s e d i v o r p o T s n o i t a r e p O k r o w t e N t r o p s n a r T c i l b u P ) 0 2 e t o V ( ) 9 2 e t o V ( y g r e n E t r o p s n a r T ) 7 3 e t o V ( 9 1 3 5 5 2 3 0 3 8 7 8 9 2 1 5 2 7 1 0 3 L A T O T 9 3 2 0 7 4 8 5 5 9 4 4 5 4 9 0 2 4 r e t a W f o t n e m t r a p e D e h t y b d e t a r e p o r o / d n a d e n w o s e m e h c s r e t a w n i y t i c a p a c d l i u b d n a e s i d i s b u s o T t n a r G y d i s b u S g n i t a r e p O s e c i v r e S r e t a W s r i a f f A r e t a W . t n e m t r a p e d e h t f o f l a h e b n o s e i c n e g a r e h t o y b r o s r i a f f A ) 8 3 e t o V ( B 5 E L U D E H C S S E I T I L A P I C I N U M O T S N O I T A C O L L A E S O P R U P - C I F I C E P S GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 9595 No 2 ya 2013 e l e p a k e s t o s t e y n a k e t i D 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 0 0 0 ' R a y o b a K 4 1 / 3 1 0 2 0 0 0 ' R B o m o l o h K A o m o l o h K B 5 U L U J E K E S A L A P E S A M M I D G N E L I H T E G K I A O S T E S I M E K I A M E L G N A N E O B A K o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V 9 1 3 5 5 2 3 0 3 8 7 8 9 2 1 5 2 7 1 0 3 O S T E R A K A K 95 g n e t o b i n o g k o b a s t e k e o h a k g n a r g n a r a m a b g n e l o b a k a n a l e h e n a k o h e a h e l e s a y o s u p a s t a f a l t a m o H a b i n o g k o B a y e l e p o s t e h s t N a l e l o l t e L ) a ( g n a r g n a r a m a l e m o k o l h o h ; a l a p e s a m m i d o h o b e s t a y o s i h t e h p e l a l l e l e w h s o m a y o t u h t a s t a f o l o n o h e l g n a r g n a r a M 6 2 2 9 7 1 5 2 4 4 5 1 0 0 5 8 9 . e a h e l e s a w g n o s u m m i n o g k o b a b i d o a l o b e l g n a n a m a a 9 9 7 9 6 4 8 3 1 9 4 4 8 9 7 4 2 4 . a l a p e s a m M a s t e t e l e h j t i D a y o l o a T a w o a l o M g n o s t e b e h s t a y n e k e a h e l e S a k o h g n e l a p e s a m m i d i n o g k o b a h e h t o h a k e t e l e h j t i d a y g n o l o a t o s t a f a l t n a s t e h e h s t o h e l a l l o y n o H o s u P a y e t e l e h j t i D a y o l o a T a l e l o l t e L ) b ( a h a N a l o l t o l t e L ) 0 1 u t u o V ( 0 0 0 0 5 1 0 0 0 0 5 1 0 0 0 0 4 . o p o r o t e s e s t o m a s g n e n a p o k e s a s t a h a n i D a w e p o h o M a y o n a s i d o h l t a r a w h s t o h e l g n a n a m a e s t o s i a m a s t i d a k o p o r o t i d a s u h t o H e s t o p o r o t i d a l g n e k a b o s i a m a s t a l e l o l t e L e l i d a p a p i D a s i m a p e s t o h e l a y n a p o k a k o h o l o g k e s t a l a p e s a m m i d a l g n e k a b e t e l e h j t a w o s t o p o r o m a k a n a l e h e n o h a y e l e p o s t e h s t N a l g n e n a p o k e l e l o l t e L ) c ( a k a b e s a s o h e p o b e s a l l e l h i f a k o h o l o a t a s t a w s i d e b e s i d e l i d e t e s t o b a g n a r g n a r a m a y g n e t e o s i d e b e h s t o p o r o T - - 0 0 0 0 2 1 4 1 0 2 a w a k i r f A a s t a h a n i D a w e p o h o M e r e w h s t i d e b a l t a k i r f A o l l o p a h t i o B 4 1 0 2 a w a k i r f A ) 0 2 u t u o V ( a w r o B 4 2 0 2 6 8 7 1 8 4 4 7 5 0 3 1 8 8 0 0 2 0 2 5 1 4 5 5 1 2 2 7 0 8 1 e l e s a k a l t o m a y o s i d e b e h s t a s t o k o f o h e l e a l a p e s a m m a g n a r g n a r a m a r a h a k e s a k a l t o m a b i n o g k o b e s a k a l t o M e l a k a b e S a y o l o a T g n o s t e b e h s t a y n e k o h a l a p e s a m m i d o h e t e l e h j t i d a s t o s u h t i d a k a n a l e h e n o H a b i n o g k o B e l a k a b e S a y o l o a T a l e l o l t e L ) 9 2 u t u o V ( i j e n E a s t o s t e l e b e h s t i d e l g n a n e s t a l a p e s a m m i d o h e t e l e h j t i d a y g n e l i h e s t e k e e o s u h t a k a n a l e h e n o H a g n a r g n a r a m a y o s i a m a s t a l e l o l t e L g n a w g n a l a p i D a b a h j t e s a s t g n a w g n a l a p i d a g n e n a p o k a g n a r g n a r a m g n a w g n a l a p i d . i j e n e a y o s i m a h a h p ) 7 3 u t u o V ( 9 3 2 0 7 4 8 5 5 9 4 4 5 4 9 0 2 4 . a h p a f e l a b g n o m e o b g n i d e s t i s n e j e i d a p a k i s t e M a y o r e r e M a l i s t e M a s t o s t e l e b e h s t i D ) 8 3 u t u o V ( a h p a f e L e k a w s i d e b e s e s e l i b e s g n e l e e s i s t e m a s g n i m i k e s i n o g k o b a h e h t o h e l e t e l e h j t i d a k a s u h t o H a y o s i a m a s T a s t o s u h t i D a l e l o l t e L i s t e M a y o r e r e M 6 6 9 0 6 6 5 2 3 2 3 6 4 7 6 0 1 6 o s t e l e b e h s t i d ; e a h e l e s a s t g n e l e s t i d e l g n e l e s t i d e s a l t e s e h t e h p e h t e h p e s ; o h a e m e l a l e s t a y o l e m o k o h l t , e r e w g k e r e w g k i d , e l t n a m o h t o h t a y o s i a m a s t e l i s t e m e w s t i d e l e y n e k o h , o e h t o m a g n a r g n a r a m a s t ; e l t o b o b o l e h p o b a o e n a n a m ; a b a h j t e s a s t o s t e l e b e h s t i d a o e n a n a m ; e l t o b o b o l e h p o b a y e l e p o s t e h s t n ; i m o n o k i e l a b a h j t e s a g n a m a g n a r g n a r a m ; ) g n a r g n a r a m a b o l o h o b a w s t e l e y n e k a s o h ( i p i e p i d a l e h s t a f e l ; o s t a f a l t n e l a k a p ; e r e w g k e r e w g k i d a y o l o a t ; a b a h j t o b e l i d o a l h a h o b a s t i r e t s a d n i i d . a b a h j t e s a y o s t e l e r i h s t a o e n a n a m e l a l a p e s a m m i d a l ) 7 u t u o V ( : P W P E a y a h j t e m e l e w s t n a h a m a k i o h g n e w u a w l h e s t g n o l o r a k i d i s t e b e s a b a y g n e m a p e s t e g n e k a b a b a h j t e s a y o s t e b e h s t a g n e w s t i d e k e a w g k e m a y o s i d e b e h s t a k i s t e b e s o m a y o h e h t a s t e k e a k o h a l a p e s a m m i d o h o s t u p o m a k a n a l e h e n o H a o e n a n a m a l g n e w s t n a p o k e l e l o l t e L a b a h j t e S a y o s t e b e h s T 0 6 0 1 6 2 2 5 1 2 5 2 7 0 3 0 4 2 . i p a b a m e o a l e m e l a l a p e s a m M a y a w g k e M a w g n o a l o M a l a h a k o l h o h a k a l a p e s a m M o s t e S a y o r e r e M ) 3 u t u o V ( o l a w j o s u p a y o s i a m a s t e l o e h t e s a s t e b o k o k o h e l a n o b a y i s t e b e s e m a h t e h p o h a l a p e s a m m i d a s u h t o H a y a w g k e M a y o s t a f a l t N a l e l o l t e L e l o l e n a p o K a y o s u P G N A H T E H P A H T E H P I A E L O L T A M 96 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 B n m u l o C s e t a m i t s E d r a w r o F 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 0 0 0 ' R A n m u l o C 4 1 / 3 1 0 2 n o i t a c o l l A 0 0 0 ' R 0 7 0 8 4 4 5 1 5 3 8 3 8 6 4 1 0 6 0 2 5 3 4 1 . s e i t i n u m m o c r o o p g n i c i v r e s s n o i t u t i t s n i l a i c o s d n a s e s i r p r e t n e o r c i m B 5 E L U D E H C S S E I T I L A P I C I N U M O T S N O I T A C O L L A E S O P R U P - C I F I C E P S , s d l o h e s u o h r o o p r o f s g o l k c a b e r u t c u r t s a r f n i l a p i c i n u m c i s a b r o f e c n a n i f l a t i p a c c i f i c e p s e d i v o r p o T t n a r G e r u t c u r t s a r f n I l a p i c i n u M e v i t a r e p o o C S T N A R G E R U T C U R T S A R F N I e s o p r u P n o i t a c o l l a f o e m a N e t o V 96 8 2 3 8 1 1 4 2 1 3 1 1 1 2 7 6 0 1 . e l b a i v t o n e r a s e c i v r e s t n e d n e p e d - k l u b e r e h w s d l o h e s u o h g n i t s i x e t e g r a t o t d n a s g o l k c a b n o i t a t i n a s d n a r e t a w l a r u r f o n o i t c u d e r e h t r o f g n i d n u f l a t i p a c c i f i c e p s e d i v o r p o T t n a r G e r u t c u r t s a r f n I s d l o h e s u o H l a r u R 0 0 0 0 0 6 9 7 1 1 9 5 1 4 0 8 9 5 s e m m a r g o r p t n e m p o l e v e d d o o h r u o b h g i e n f o t n e m p o l e v e d d n a g n i n n a l p e h t e t a t i l i c a f d n a t r o p p u s o T p i h s r e n t r a P t n e m p o l e v e D d o o h r u o b h g i e N r o t c e s e t a v i r p d n a c i l b u p y t r a p d r i h t e g a r e v e l o t e r u t c u r t s a r f n i c i t y l a t a c e d i v o r p t a h t s t c e j o r p d n a d e v r e s r e d n u d e t e g r a t n i s t n e d i s e r f o e f i l f o y t i l a u q e h t g n i v o r p m i s d r a w o t t n e m p o l e v e d . ) s p i h s n w o t y l l a r e n e g ( s d o o h r u o b h g i e n t n a r G 1 8 8 8 7 2 5 9 2 0 6 2 1 5 6 7 6 8 6 6 4 d e s i r o t o m - n o n d n a c i l b u p f o t n e m e v o r p m i d n a n o i t c u r t s n o c , g n i n n a l p d e t a r e l e c c a r o f e d i v o r p o T t n a r G e r u t c u r t s a r f n I t r o p s n a r T c i l b u P ) a ( . e r u t c u r t s a r f n i t r o p s n a r t 3 6 7 7 9 3 2 2 5 7 5 0 2 2 5 . a c i r f A h t u o S r o f k r o w e m a r F c i g e t a r t S e r u t c u r t s a r f n I d a o R e h t h t i w e n i l n i a t a d c i f f a r t d n a d a o r t n a r G s m e t s y S t c e l l o c d n a , s m e t s y S t n e m e g a n a M t e s s A d a o R l a r u r p u t e s o t s e i t i l a p i c i n u m t c i r t s i d l a r u r t s i s s a o T t n e m e g a n a M t e s s A s d a o R l a r u R ) b ( 0 9 0 6 5 0 2 8 5 6 4 6 5 1 2 7 7 4 3 6 1 n i e r u t c u r t s a r f n i y t i c i r t c e l e f o t n e m h s i b r u f e r d n a n o i t a t i l i b a h e r d n a e r u t c u r t s a r f n i k l u b f o n o i t a l l a t s n i . y l p p u s f o y t i l a u q e v o r p m i o t r e d r o o t s e i d i s b u s l a t i p a c g n i d i v o r p y b e m m a r g o r P n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I e h t t n e m e l p m i o T n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I e h t d n a , s g n i l l e w d l a i t n e d i s e r d e i p u c c o f o g o l k c a b n o i t a c i f i r t c e l e e h t s s e r d d a o t s e i t i l a p i c i n u m t n a r G ) l a p i c i n u M ( e m m a r g o r P 6 6 0 1 7 2 6 2 4 2 0 3 1 2 3 2 0 4 4 5 1 0 2 2 L A T O T 4 3 9 1 7 6 2 6 7 9 8 5 0 1 5 6 9 2 0 6 r e t a w e r u s n e l l i w t a h t s t c e j o r p s u o i r a v f o n o i t a t n e m e l p m i d n a n o i t a r e l e c c a , g n i n n a l p e h t e t a t i l i c a f o T t n a r G e r u t c u r t s a r f n I r e t a W l a p i c i n u M s r i a f f A r e t a W . e c i v r e s y l p p u s r e t a w c i s a b a g n i v i e c e r t o n s a d e i f i t n e d i s e i t i n u m m o c o t y l p p u s ) 8 3 e t o V ( d n a e c n a n r e v o G l a n o i t i d a r T s r i a f f A ) 3 e t o V ( ) 9 2 e t o V ( y g r e n E l a n o i t a N y r u s a e r T ) 0 1 e t o V ( s t n e m e l t t e S ) 1 3 e t o V ( n a m u H t r o p s n a r T ) 7 3 e t o V ( GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 9797 No 2 ya 2013 e l e p a k e s t o s t e y n a k e t i D 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 0 0 0 ' R a y o b a K 4 1 / 3 1 0 2 0 0 0 ' R B o m o l o h K A o m o l o h K B 5 U L U J E K E S A L A P E S A M O B O H G N E S T I E S T O E H P I D A S G N E K A B O B A K I D o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V 6 6 0 1 7 2 6 2 4 2 0 3 1 2 3 2 0 4 4 5 1 0 2 2 O S T E R A K A K 97 8 2 3 8 1 1 4 2 1 3 1 1 1 2 7 6 0 1 . o s t e r a k a k a k g n e n e h s i e k a m i h a a b a b o l e h p o b a b g n e l o b a y g n o s t a f a l t n a b a h j t e s a i s t e m a y o n a l l e l h u b u h s t a s t o k o f o h a l g n e k a b g n o h o o l h e s a k e e t e l e h j t a y o s u h t a k a n a l e h e n o H a a p a l a m a g n a r g n a r a m a l e l o l t e L a s o b o s t e l e b e h s t i d a b o l o h o b o o m a p a l a m e l a n a b o t o h e l e r e w g k e r e w g k i d e l e a h e l e s e s t e m e a h e l e s e s t e m 0 0 0 0 0 6 9 7 1 1 9 5 1 4 0 8 9 5 a s e l e t e v e i r p a s a k a b e s a y e l e p o s t e h s t n a l g n e k a b a k a b e s a h e h t o h e l a b a h j t e s a g n a r g n a r a m g n a l e h e n e n a s i h a o B a y g n e l e p o s t e h s t N 1 8 8 8 7 2 5 9 2 0 6 2 1 5 6 7 6 8 6 6 4 . g n a w g n a l a p i d g n e s e o e s t e l g n a w g n a l a p i d a g n a r g n a r a m a y o s t a f a l t n e l o h a k , o n a a m a s i k a l t o p o H g n a w g n a l a p i D a g n a r g n a r a M a l e l o l t e L ) a ( g n e l a h a n o g k a b a h j t e S a s t 3 6 7 7 9 3 2 2 5 7 5 0 2 2 5 o s t e b e h s T a w o l a r o M e l e w s t n a h a m a k i o h e h t e h p e h t e h p e s e l a l e s t a l i d e s e l a t a l o h e l e a h e l e s g n e s t e m e a h e l e s e s t e M a l e s T a y a p e h T a y o l o a T a y a w g k e M a h e h t a k o h e a h e l e s a s t e k e r e t e s a s t a l a p e s a m m i d a s u h t o H a s t a l e s t i D a y a p e h T a y o l o a T a l e l o l t e L ) b ( 4 3 9 1 7 6 2 6 7 9 8 5 0 1 5 6 9 2 0 6 a s t a f e t e n a l t e s t g n e n a p a f e s t e k e j o r p i d a h g n o s t e b e h s t a w g n n e k o h e l o s i k a l t o p , o n a a m a s t a f o l o n o H a i s t e M a g n a r g n a r a M a l e l o l t e L i s t e m a y o n a h p a s t o s t e l e b e h s t i d g n e n a m u f a s e g n e w u a w l h e g n e s t e m i s t e m a y o n a h p a l a p e s a m M . a w r o B a k i r f A a l g n e k a b a l e s T a g n a r g n a r a M a w ) 0 1 u t u o V ( o l u d o B ) 1 3 u t u o V ( g n a w g n a l a p i D ) 7 3 u t u o V ( i s t e M a y o r e r e M ) 8 3 u t u o V ( a b g n e l o b a l l o y n o h e l e e s a k a l t o m a g n a r g n a r a m a y o s t a f a l t n e l o s o l o s o s t e l g n a r g n a r a m a b o l o h o b . o n a h p e s t e n a s i h a o b a y e l e p o s t e h s t n a s t e k e j o r p i d a y e l e p o s t e h s t n e l o n a a m a s i a m a s t o h e l a s t e h e h s t o H o h o m m o n a s i d e b e h s t a l e l o l t e L a h a N a l o l t o l t e L 0 7 0 8 4 4 5 1 5 3 8 3 8 6 4 1 0 6 0 2 5 3 4 1 e s t a b a h j t e s a s t o e h t i d e l a h u h t u h t i d g n e s t n e s t o b e w g k i d , g n e r e h p o h l t i a a p a l a m a l g n e k a b . g n e r e h p o h l t i e g n e s t e m o s t e l e b e h s t i d a k g n a n a l e h e n 0 9 0 6 5 0 2 8 5 6 4 6 5 1 2 7 7 4 3 6 1 a h a w g n n e k o h , g n e p a l a m e s a k a l t o m a y o n a l l e l h u b u h s t a l e m a l t o h e l e g n o h o o l h e s a k e s t e t e l e h j t i d a h a N a l e s a k a l t o M a l g n e n a p o k a s t o s u h t i d a k a n a l e h e n o h a k a h a N a l e s a k a l t o M a l g n e n a p o k e l o e n a n e L g n o s t e b e h s t a y n e k o H e l o e n a n e L a l ) a l a p e s a m M ( a l e l o l t e L ) a ( o s t e S a y o r e r e M ) 3 u t u o V ( i j e n E ) 9 2 u t u o V ( a l a p e s a m m a g n a r g n a r a m a y o n a l l e l h u b u h s t a s i d e f o h e l e g n o h o o l h e s a k e e t e l e h j t a k a n a l e h e n o H a l a p e s a m M a g n a r g n a r a M a l e l o l t e L e l o l e n a p o k a y o s u P G N A R G N A R A M A E L O L T A M 98 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 98 0 0 0 0 4 1 0 3 2 7 7 2 6 1 / 5 1 0 2 0 0 0 ' R - - - - - 9 0 0 8 0 0 0 2 9 0 1 3 2 1 9 2 - - - - - - - - - - - 0 0 0 5 9 0 0 0 4 8 4 0 0 0 7 4 2 0 0 0 2 3 0 0 0 0 5 5 2 8 6 7 0 1 9 3 8 1 3 4 0 0 0 7 4 5 9 7 1 1 6 1 3 1 6 2 4 5 5 2 0 2 5 1 / 4 1 0 2 0 0 0 ' R 0 0 8 6 1 6 9 0 8 3 0 0 0 0 2 0 0 7 4 0 0 2 8 1 0 0 4 4 1 4 0 6 8 1 4 3 0 5 9 6 1 3 - - - - - - - - - - - 0 0 0 2 9 0 0 0 4 8 4 0 0 0 7 4 2 0 0 0 2 3 0 0 0 0 5 5 0 0 1 6 1 1 2 4 1 0 2 6 0 0 0 7 4 4 9 7 1 B n m u l o C s e t a m i t s E d r a w r o F 5 8 0 4 2 8 9 9 2 7 1 7 0 6 0 3 1 3 3 4 4 2 2 7 6 2 1 7 4 0 1 4 6 9 8 1 5 2 4 4 5 6 1 - 1 8 9 5 5 9 1 4 1 / 3 1 0 2 n o i t a c o l l A 0 0 0 ' R - - - - - - - - - 0 0 0 0 0 0 6 6 0 0 0 4 9 0 0 0 5 3 1 0 0 0 2 0 1 0 0 0 8 5 0 0 0 5 5 1 3 2 1 6 0 1 6 1 8 6 8 0 0 0 0 4 4 5 8 7 2 3 0 8 3 4 4 5 5 7 9 1 1 2 0 0 0 0 2 4 2 6 8 9 9 0 2 0 0 0 1 9 2 5 2 0 8 9 0 1 e c n i v o r P e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E , r e t a w f o n o i s i v o r p ; e r u t c u r t s a r f n i l o o h c s e t a i r p o r p p a n i e r i t n e f o n o i t a c i d a r E t n a r G s g o l k c a B e r u t c u r t s a r f n I l o o h c S n o i t a c u d E c i s a B l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G s n o i t a N n a c i r f A 4 1 0 2 e h t r o f s e c i v r e s l a c i d e m d n a h t l a e h e d i v o r p o T : p i h s n o i p m a h C s n o i t a N n a c i r f A 4 1 0 2 ) a ( . p i h s n o i p m a h C t n a r G s e c i v r e S l a c i d e M d n a h t l a e H ) 6 1 e t o V ( h t l a e H . s l o o h c s o t y t i c i r t c e l e d n a n o i t a t i n a s ) 5 1 e t o V ( l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G , e c n a m r o f r e p , g n i d n e p s e v o r p m i o t ; y r e v i l e d e r u t c u r t s a r f n i p u d e e p s o t d n a s t o l i p e c n a r u s n I h t l a e H l a n o i t a N n o n o i t a u l a v e d n a g n i r o t i n o m . s t c e j o r p e r u t c u r t s a r f n i e p a C n r e t s a E k c a r t e t a n r e t l a n a e t a e r c o t d n a s e c n i v o r p e h t n i s t n i a r t s n o c y t i c a p a c s s e r d d a o T t n a r G h t l a e H l a n o i t a N ) b ( A n m u l o S C E M M A R G O R P L A I C E P S D E T A N G I S E D R O F S E C N I V O R P O T D N I K N I - S N O I T A C O L L A - A 6 E L U D E H C S GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 9999 No 2 ya 2013 99 0 0 0 0 4 1 0 3 2 7 7 2 6 1 / 5 1 0 2 0 0 0 ' R - - - - - 9 0 0 8 0 0 0 2 9 0 1 3 2 1 9 2 1 6 1 3 1 6 2 4 5 5 2 0 2 5 1 / 4 1 0 2 0 0 0 ' R 0 0 8 6 9 0 0 0 0 6 1 8 3 0 2 0 0 7 4 0 0 2 0 0 4 8 1 4 1 4 0 6 8 1 4 3 0 5 9 6 1 3 e l e p a k e s t o s t e y n a k e t i D - - - - - - - - - - 0 0 0 5 9 0 0 0 4 8 4 0 0 0 7 4 2 0 0 0 2 3 0 0 0 0 5 5 2 8 6 7 0 1 9 3 8 1 3 4 0 0 0 7 4 5 9 7 1 - - - - - - - - - - 0 0 0 2 9 0 0 0 4 8 4 0 0 0 7 4 2 0 0 0 2 3 0 0 0 0 5 5 0 0 1 6 1 1 2 4 1 0 2 6 0 0 0 7 4 4 9 7 1 5 8 0 4 2 8 9 9 2 7 1 7 0 6 0 3 1 3 3 4 4 2 2 7 6 2 4 0 1 9 8 1 4 4 5 1 7 4 6 5 2 6 1 - 1 8 9 5 5 9 1 a y o b a K 4 1 / 3 1 0 2 0 0 0 ' R - - - - - - - - - 0 0 0 0 0 0 6 6 0 0 0 4 9 0 0 0 5 3 1 0 0 0 2 0 1 0 0 0 8 5 0 0 0 5 5 1 3 2 1 6 0 1 6 1 8 6 8 0 0 0 0 4 4 5 8 7 2 3 0 8 3 4 4 5 5 7 9 1 1 2 0 0 0 0 2 4 2 6 8 9 9 0 2 0 0 0 1 9 2 5 2 0 8 9 0 1 B o m o l o h K A o m o l o h K A 6 U L U J E K E S G N E L I H T E G K I A O E N A N A M A L G N E K A B E S N E V O R P I D O H O B A K I D e s n e v o r P o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V a l e b a h j t o B a p a K o k e w h l t , i s t e m a y o n a l e h e n ; o l o k e s a g n a l a h a p e n a s a g n a r g n a r a m a y o s i d e h P a g n a r g n a r a M a y o n a l l e l h u b u h s T a l e l o l t e L o e h t o M a y u t u h T a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a t a t s i e r F g n e t u a G a t a t s i e r F g n e t u a G a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K g n a w j a a s e s t a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K g n a w j a a s e s t a t a t s i e r F g n e t u a G o b o l e h p o B a y e s n e r o h s n I a s t o k e t i d a b o l h a l h o h e l o l h i e l a h e b o h , o s t e b e h s t , e t e l e h j t a y o s i d e b e h s t a s i m a h a h p o h ; g n a r g n a r a m a y o n a h p a s i k a l t o p . g n a r g n a r a m a s t e k e j o r p i d e l a h a N a y e l t o b o h a w a w g k o m a h e h t o h e l g n e s n e v o r p i d i n o g k o b a y o s i t i h s t e l a n a s t e b e s o H a h a N a l o l e h p o B a l e l o l t e L ) b ( i d o p m a m o b a l g n e k a b a k a g n o b e l o l e h p o b a s t o s t e l e b e h s t i d a k a n a l e h e n o H a b a k i r f A a s t a h a n i D a b i d o p m a m o B ) a ( e l t o b o b o l e h p o B 4 1 0 2 a b a k i r f A a s t a h a n i d a b o s t e l e b e h s t i d e l o l e h p o B a l e l o l t e L : 4 1 0 2 ) 6 1 u t u o V ( a k a g n o B a s t . g n o l o k i d e s a k a l t o m e l o l o k e S ) 5 1 u t u o V ( 100 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 2 8 8 7 6 7 8 6 4 2 1 7 1 7 8 1 3 8 3 5 5 L A T O T 0 0 0 5 6 0 0 3 8 5 0 0 0 5 5 s t n e d i s e r f o e f i l f o y t i l a u q e h t g n i v o r p m i s d r a w o t t n e m p o l e v e d r o t c e s e t a v i r p d n a c i l b u p . ) s p i h s n w o t y l l a r e n e g ( s d o o h r u o b h g i e n d e v r e s r e d n u d e t e g r a t n i t n e m p o l e v e d d o o h r u o b h g i e n f o t n e m p o l e v e d d n a g n i n n a l p e h t e t a t i l i c a f d n a t r o p p u s o T p i h s r e n t r a P t n e m p o l e v e D d o o h r u o b h g i e N y t r a p d r i h t e g a r e v e l o t e r u t c u r t s a r f n i c i t y l a t a c e d i v o r p t a h t s t c e j o r p d n a s e m m a r g o r p t n a r G 3 4 0 0 8 6 3 7 3 0 8 8 4 2 7 2 0 1 4 1 2 f o t n e m h s i b r u f e r d n a n o i t a t i l i b a h e r d n a e r u t c u r t s a r f n i k l u b f o n o i t a l l a t s n i e h t , s g n i l l e w d . y l p p u s f o y t i l a u q e v o r p m i o t r e d r o n i e r u t c u r t s a r f n i y t i c i r t c e l e l a t i p a c g n i d i v o r p y b e m m a r g o r P n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I e h t t n e m e l p m i o T n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I ) a ( l a i t n e d i s e r d e i p u c c o f o g o l k c a b n o i t a c i f i r t c e l e e h t s s e r d d a o t m o k s E o t s e i d i s b u s t n a r G ) m o k s E ( e m m a r g o r P l a n o i t a N y r u s a e r T ) 0 1 e t o V ( ) 9 2 e t o V ( y g r e n E 100 5 8 1 1 5 1 3 1 0 2 4 1 4 9 8 8 3 1 . t n e m t r a p e d e h t f o f l a h e b n o s e i c n e g a r e h t o y b r o s r i a f f A r e t a W f o t n e m t r a p e D t n a r G ) 8 3 e t o V ( e h t y b d e t a r e p o r o / d n a d e n w o s e m e h c s r e t a w n i y t i c a p a c d l i u b d n a e s i d i s b u s o T y d i s b u S g n i t a r e p O s e c i v r e S r e t a W ) a ( s r i a f f A r e t a W 4 5 6 1 7 8 4 6 9 8 2 8 4 4 7 9 3 3 0 2 3 g n i v r e s e r u t c u r t s a r f n i k l u b l a n o i g e r e g r a l r o s e i r a d n u o b l a p i c i n u m s s o r c a s a e r a e v i s n e t x e , n o i t a t i n a s f o e s a c e h t n i ; y t i l a p i c i n u m a n i h t i w a e r a e g r a l a r e v o s e i t i n u m m o c s u o r e m u n . s k r o w t n e m t a e r t r e t a w e t s a w l a n o i g e r s a l l e w s a n o i t c e l l o c k l u b l a n o i g e r t n e m e l p p u s o t g n i v r e s e r u t c u r t s a r f n i o t , s e c r u o s e r r e t a w s t c e n n o c t a h t e r u t c u r t s a r f n i p o l e v e d o T t n a r G e r u t c u r t s a r f n I k l u B l a n o i g e R ) b ( B n m u l o C s e t a m i t s E d r a w r o F 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 0 0 0 ' R A n m u l o C 4 1 / 3 1 0 2 n o i t a c o l l A 0 0 0 ' R e s o p r u P n o i t a c o l l a f o e m a N e t o V B 6 E L U D E H C S S E M M A R G O R P L A I C E P S D E T A N G I S E D R O F S E I T I L A P I C I N U M O T D N I K N I - S N O I T A C O L L A - GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 101101 No 2 ya 2013 101 e l e p a k e s t o s t e y n a k e t i D 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 0 0 0 ' R a y o b a K 4 1 / 3 1 0 2 0 0 0 ' R B o m o l o h K A o m o l o h K B 6 U L U J E K E S G N E L I H T E G K I A O E N A N A M A L G N E K A B A L A P E S A M M I D O H O B A K I D o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V 2 8 8 7 6 7 8 6 4 2 1 7 1 7 8 1 3 8 3 5 5 O S T E R A K A K 4 5 6 1 7 8 4 6 9 8 2 8 4 4 7 9 3 3 0 2 3 a i s t e m a y o s t e b e h s t e l o h o m m a h g n e w o t a b e l o l o h o b a h a w t a l o h a s t a f a l t a m o h , e r e w g k e r e w g k i d a y g n e h l t n , a l a p e s a m m o h e r a h a k o l o h e s e s g n e k a b e s e a t a g n e m e e s t e m g n a s t e l e b e s e l o l o h e l e l g n e w o t a b e l g n a r g n a r a m a b o l o h o b a p a k a l a p e s a m m a y i d e e m g n a t e f e s t a k a b i d g n a s t e l e b e s a h o t a b e L a g n a r g n a r a m o h a y o h , i s t e m a s t a w s i d e b e s i d a y n a k o h a k o h g n a l a h a k o l h a g n a r g n a r a m a h e h t o H a g n a r g n a r a M a b o l o h o B a l e l o l t e L ) b ( 0 0 0 5 6 0 0 3 8 5 0 0 0 5 5 a b o l e h p o b a s t a f a l t n o h e l e e t e v e a r p a p a k a b a h j t e s a y g n e s t i e o l o r a k a y e l e p o s t e h s t n a l g n e k a b a k a b e s a h e h t o h e l a b a h j t e s a g n a r g n a r a m g n a l e h e n e s t e n a s i h a o b a s t e k e j o r p i d a y e l e p o s t e h s t n a s t e h e h s t o H o h o m m o n a s i d e b e h s T a l e l o l t e L o n a s i h a K a y g n e l e p o s t e h s t N a h a N a l o l t o l t e L 3 4 0 0 8 6 3 7 3 0 8 8 4 2 7 2 0 1 4 1 2 a h a w g n n e k o h , o l u d o b a w e s a k a l t o m a y o n a l l e l h u b u h s t e l a n a s t e b e s o h e l e m o k s E o h o e j t i d a l o e h t ) m o k s E ( a h a N a l e s a k a l t o M o h a s t e t e l e h j t i d a k a n a l e h e n o h a k a h a N a l e s a k a l t o M a l g n e n a p o K e l o e n a n e L g n o s t e b e h s t a y n e k o H a l o e n a n e L a l g n e w s t n a p o K e l e l o l t e L ) a ( . o s t e r a k a k a k i p i h s n o a h t i d a s t g n e k a b i d i h a a b ) 0 1 u t u o V ( ) 9 2 u t u o V ( i j e n E a b g n e l o b a s t a f a l t n o h e l e e s a k a l t o m a g n a r g n a r a m a y o s i k o t e l o l l o b a h l t , g n a r g n a r a m a b o l o h o b . o n a h p 5 8 1 1 5 1 3 1 0 2 4 1 4 9 8 8 3 1 . a h p a f e l a b g n o m e o b g n i d e s t i s n e j e i d a p a k i s t e M a y o r e r e M a l a h p a f e L i s t e M a s t g n o s t e l e b e h s t i D ) 8 3 u t u o V ( e k a w s i d e b e s e s e l i b e s g n e l e e s i s t e m a s g n i m i k e s i n o g k o b a s t a f a l t n o h e l e t e l e h j t i d a k a s u h t o H o s i a m a s T a s t o s u h t i D a l e l o l t e L ) a ( i s t e M a y o r e r e M 4 2 4 6 7 3 0 8 5 3 6 3 0 0 5 6 4 3 L A T O T 102 No. 36555 Act No. 2 of 2013 GOVERNMENT GAZETTE, 10 June 2013 Division of Revenue Act, 2013 102 - - - - - - - - - - - - - - - - - - - - - - - - - - - 4 4 3 4 0 2 4 4 3 4 0 2 2 7 3 7 9 1 2 7 3 7 9 1 0 0 1 8 8 1 0 0 1 8 8 1 B n m u l o C s e t a m i t s E d r a w r o F 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 0 0 0 ' R A n m u l o C 4 1 / 3 1 0 2 n o i t a c o l l A 0 0 0 ' R 4 2 4 6 7 3 0 8 5 3 6 3 0 0 5 6 4 3 B n m u l o C s e t a m i t s E d r a w r o F 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 0 0 0 ' R A n m u l o C 4 1 / 3 1 0 2 n o i t a c o l l A 0 0 0 ' R B 7 E L U D E H C S E S N O P S E R R E T S A S I D R O F S E I T I L A P I C I N U M R O F S N O I S I V O R P D E T A C O L L A N U A 7 E L U D E H C S E S N O P S E R R E T S A S I D R O F S E C N I V O R P R O F S N O I S I V O R P D E T A C O L L A N U e c n i v o r P e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N o p o p m L i L A T O T . e s n o p s e r r e t s a s i d r o f s d n u f f o e s a e l e r e t a i d e m m i e h t r o f e d i v o r p o T t n a r G r e t s a s i D l a i c n i v o r P e v i t a r e p o o C d n a e c n a n r e v o G l a n o i t i d a r T s r i a f f A ) 3 e t o V ( . e s n o p s e r r e t s a s i d r o f s d n u f f o e s a e l e r e t a i d e m m i e h t r o f e d i v o r p o T t n a r G r e t s a s i D l a p i c i n u M d n a e c n a n r e v o G e v i t a r e p o o C l a n o i t i d a r T ) 3 e t o V ( s r i a f f A e s o p r u P n o i t a c o l l a f o e m a N e t o V GOVERNMENT GAZETTE, 10 June 2013 Molao wa Dikarolo tsa Lekeno, 2013) No. 36555 103103 No 2 ya 2013 103 - - - - - - - - - - - - - - - - - - - - - - - - - - - 4 4 3 4 0 2 4 4 3 4 0 2 2 7 3 7 9 1 2 7 3 7 9 1 0 0 1 8 8 1 0 0 1 8 8 1 e l e p a k e s t o s t e y n a k e t i D 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 a y o b a K 0 0 0 ' R B o m o l o h K A o m o l o h K e s n e v o r P o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K g n a w j a a s E a t a t s i e r F g n e t u a G . a w u d o k a l e b a h j t o B a p a K a l g n e k a b e t e l e h j t i d a s t o s u h t i d a h a w h s t n o h a k a n a l e h e n o H e s n e v o r P a l a u d o K a l e l o l t e L o s t e S a y o r e r e M a w o s u m M e l o l e n a p o K ) 3 u t u o V ( B o m o l o h K A o m o l o h A K U D O K A L G N E K A B A L A P E S A M M I D O H G N A W J A A S E S T O N A L E H E N I D B 7 U L U J E K E S 4 2 4 6 7 3 0 8 5 3 6 3 0 0 5 6 4 3 e l e p a k e s t o s t e y n a k e t i D 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 a y o b a K 0 0 0 ' R 4 2 4 6 7 3 0 8 5 3 6 3 0 0 5 6 4 3 O S T E R A K A K o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V . a u d o k a l g n e k a b e l e h j t i d a h a w h s t n o h a k a n a l e h e n o H a l a p e s a m M a l a u d o k a l e l o l t e L o s t e S a y o r e r e M a w o s u m M e l o l e n a p o K ) 3 u t u o V ( A 7 U L U J E K E S A U D O K A L G N E K A B G N E S N E V O R P I D G N A W J A A S E S T O N A L E H E N I D