Division of Revenue Amendment Act
This section states the Act’s short title: Division of Revenue Amendment Act, 2015.
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- Act 15 of 2015
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About this statute
This section states the Act’s short title: Division of Revenue Amendment Act, 2015. This section names the law and sets out revenue allocation schedules for the 2015/16 financial year. National revenue is distributed in line with conditions to provincial and local government bodies, including sharing fuel tax revenue with metropolitan municipalities and covering debt costs and standing assistance.
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Provisions of Division of Revenue Amendment Act
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Schedule 3 to the principal Act, setting out each municipality’s equitable share of the
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This Act is called the Division of Revenue Amendment Act, 2015.
AI-assisted research summary: This section states the Act’s short title: Division of Revenue Amendment Act, 2015.
2. This Act is called the Division of Revenue Amendment Act, 2015. GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 5 Ino 15 Ka 2015 5 kwafakwa (4) Ngakho-ke iKholamu A yeNgxenye A yesiThasiselo sesi-4 kulo Mthetho kuguquliwe sesi-4, soMthethongqangi esiveza izabelo zezifundazwe onyakeni wezimali wezi-2015/16 ukwengeza uxhaso lwezinhlelo noma lwemisebenzi ekhokhelwa ngesabelomali sesifundazwe. iKholamu A yeNgxenye A kusiThasiselo (5) Ngakho-ke iKholamu A yeNgxenye A yesiThasiselo sesi-5 kulo Mthetho kuguquliwe sesi-5 kuMthethongqangi, okuveza injongo ethile yesabelo sezifundazwe onyakeni wezimali wezi-2015/16. iKholamu A yeNgxenye A yesiThasiselo kwafakwa (6) Ngakho-ke iKholamu A yeNgxenye A kanye no-B besiThasiselo sesi-6 kulo Mthetho kuguquliwe ngokufaka iKholamu A yeNgxenye A kanye no-B besiThasiselo sesi-6 kuMthethongqangi, okuveza isabelo sokuzwelana nezifundazwe kanye nomasipala ezinhlelweni ezithile eziqokiwe onyakeni wezimali wezi-2014/15. Isihloko esifingqiwe 5 10 - 2 Verify source ↗
Lo Mthetho ubizwa ngokuthi uMthetho oChibiyela Ukwabiwa kweziMali, 2015.
AI-assisted research summary: This section names the law and sets out revenue allocation schedules for the 2015/16 financial year.
2. Lo Mthetho ubizwa ngokuthi uMthetho oChibiyela Ukwabiwa kweziMali, 2015. 15 6 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 6 SCHEDULE 1 EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT Spheres of Government National1,2 Provincial Local TOTAL 2015/16 Main Allocation R'000 789 463 526 382 673 477 50 207 698 1 222 344 701 Column A Adjustment 2015/16 Adjusted Allocation R'000 23 459 963 3 826 532 1 498 818 28 785 313 R'000 812 923 489 386 500 009 51 706 516 1 251 130 014 (cid:20)(cid:17)(cid:3)(cid:3)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:82)(cid:70)(cid:68)(cid:79)(cid:3)(cid:86)(cid:83)(cid:75)(cid:72)(cid:85)(cid:72)(cid:86)(cid:15)(cid:3)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:73)(cid:88)(cid:72)(cid:79) (cid:20)(cid:17)(cid:3)(cid:3) (cid:79)(cid:72)(cid:89)(cid:92)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:80)(cid:72)(cid:87)(cid:85)(cid:82)(cid:83)(cid:82)(cid:79)(cid:76)(cid:87)(cid:68)(cid:81)(cid:3)(cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:71)(cid:72)(cid:69)(cid:87)(cid:16)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72) (cid:21)(cid:17)(cid:3)(cid:3)(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:87)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:81)(cid:72)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:88)(cid:87) 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 2015/16 Main Allocation Column A Adjustment 2015/16 Adjusted Allocation R'000 54 311 819 21 757 298 73 413 414 82 253 946 45 377 444 31 029 509 10 137 746 26 150 635 38 241 666 382 673 477 R'000 555 160 238 794 686 829 877 619 488 758 307 134 87 899 246 412 337 927 3 826 532 R'000 54 866 979 21 996 092 74 100 243 83 131 565 45 866 202 31 336 643 10 225 645 26 397 047 38 579 593 386 500 009 GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 7 Ino 15 Ka 2015 7 ISITHASISELO 1 UKWABIWA KWEZIMALI EZIVELA KUZWELONKE NGENDLELA EFANELE EZINHLAKENI EZINTATHU ZIKAHULUMENI Izinhlaka zikaHulumeni 2015/16 Isabelomali Esikhulu R'000 2015/16 Isabelomali Esiguquliwe R'000 Kuzwelonke1,2 Ezifundazweni Kohulumeni basekhaya ISAMBA
Part
SCHEDULE 2
- 1 Verify source ↗
Isabelo sikazwelonke sibandakanya ukwabiwa kwemali ngokulandela imibandela ezinhlakeni
AI-assisted research summary: National revenue is distributed in line with conditions to provincial and local government bodies, including sharing fuel tax revenue with metropolitan municipalities and covering debt costs and standing assistance.
1. Isabelo sikazwelonke sibandakanya ukwabiwa kwemali ngokulandela imibandela ezinhlakeni zesifundazwe nakwezohulumeni basekhaya, ukwabelana ngokujwayelekile inzuzo yentela kaphethiloli nomasipala bamadolobha amakhulu, izindleko zezikweleti nosizo olumi ngomumo - 2 Verify source ↗
Izindleko eziqondene nezabelo zezifundazwe zikhishiwe
2. Izindleko eziqondene nezabelo zezifundazwe zikhishiwe 789 463 526 382 673 477 50 207 698 1 222 344 701 812 923 489 386 500 009 51 706 516 1 251 130 014 Ikholamu A Isiguqulo R'000 23 459 963 3 826 532 1 498 818 28 785 313 ISITHASISELO 2 UKUNQUMELA ISIFUNDAZWE NGASINYE ISABELO ESIFANELE ESABELWENI SOHLAKA LWEZIFUNDAZWE EMALINI EBUYA KUZWELONKE (njengemali ebuya esiKhwameni seziMali sikaZwelonke) Isifundazwe Mpumalanga yeKapa Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Nyakatho neKapa Nyakatho Ntshonalanga Ntshonalanga yeKapa ISAMBA Ikholamu A 2015/16 Isabelomali Isiguqulo Esikhulu 2015/16 Isabelomali Esiguquliwe R'000 54 311 819 21 757 298 73 413 414 82 253 946 45 377 444 31 029 509 10 137 746 26 150 635 38 241 666 382 673 477 R'000 555 160 238 794 686 829 877 619 488 758 307 134 87 899 246 412 337 927 3 826 532 R'000 54 866 979 21 996 092 74 100 243 83 131 565 45 866 202 31 336 643 10 225 645 26 397 047 38 579 593 386 500 009 8 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 8 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 Ikwezi EC103 EC104 Makana EC105 Ndlambe EC106 Sundays River Valley EC107 Baviaans EC108 Kouga EC109 Kou-Kamma DC10 B B B B B B B B B C Total: Cacadu Municipalities Sarah Baartman District Municipality 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 Sakhisizwe DC13 Chris Hani District Municipality B B B B B B B B C Total: Chris Hani Municipalities Intsika Yethu EC141 Elundini EC142 Senqu 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 EC152 Ntabankulu DC44 Alfred Nzo District Municipality B B B B C Total: Alfred Nzo Municipalities National Financial Year 2015/16 Main Allocation R'000 Column A Adjustment 2015/16 Adjusted Allocation R'000 R'000 655 141 774 616 43 279 44 654 20 720 75 767 73 102 55 182 23 452 82 099 37 662 80 759 536 676 209 735 234 405 42 202 124 034 82 854 130 357 26 561 699 595 1 549 743 40 912 38 820 24 998 117 676 145 974 116 537 134 844 59 581 446 759 1 126 101 132 110 135 985 27 487 27 626 209 607 532 815 200 197 120 534 216 750 159 404 251 210 622 201 1 570 296 176 181 169 767 181 314 98 871 365 517 991 650 - - - - - - - - - - - - - - - - - - - 6 393 - 6 393 - - - - - - - - - - - - 6 877 - - 6 877 - - - - - - - - - - - - - 655 141 774 616 (cid:3)(cid:3) 43 279 44 654 20 720 75 767 73 102 55 182 23 452 82 099 37 662 80 759 536 676 209 735 234 405 42 202 124 034 82 854 130 357 32 954 699 595 1 556 136 40 912 38 820 24 998 117 676 145 974 116 537 134 844 59 581 446 759 1 126 101 132 110 135 985 34 364 27 626 209 607 539 692 200 197 120 534 216 750 159 404 251 210 622 201 1 570 296 176 181 169 767 181 314 98 871 365 517 991 650 Total: Eastern Cape Municipalities 7 737 038 13 270 7 750 308 GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 9 Ino 15 Ka 2015 9 ISITHASISELO 3 UKUNQUMELA UMASIPALA NGAMUNYE ISABELO ESIFANELE ESABELWENI SOHLAKA LOHULUMENI BASEKHAYA EMALINI EBUYA KUZWELONKE Inombolo Umasipala EMPUMALANGA YEKAPA A A BUF Buffalo City NMA Nelson Mandela Bay EC101 Camdeboo EC102 Blue Crane Route Ikwezi EC103 EC104 Makana EC105 Ndlambe EC106 Sundays River Valley EC107 Baviaans EC108 Kouga EC109 Kou-Kamma DC10 B B B B B B B B B C Isamba: oMasipala baseCacadu Sarah Baartman District Municipality 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 Isamba: oMasipala be-Amatole Inxuba Yethemba EC131 EC132 Tsolwana EC133 Inkwanca EC134 Lukhanji EC135 EC136 Emalahleni EC137 Engcobo EC138 Sakhisizwe DC13 Chris Hani District Municipality B B B B B B B B C Isamba: oMasipala base-Chris Hani Intsika Yethu EC141 Elundini EC142 Senqu EC143 Maletswai EC144 Gariep DC14 B B B B C Isamba: oMasipala base-Joe Gqabi 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 Isamba: oMasipala be-O.R. Tambo EC441 Matatiele EC442 Umzimvubu EC443 Mbizana EC152 Ntabankulu DC44 Alfred Nzo District Municipality B B B B C Isamba: oMasipala base-Alfred Nzo Unyaka weziMali kaZwelonke 2015/16 Isabelomali Esikhulu R'000 Ikholamu A Isiguqulo R'000 2015/16 Isabelomali Esiguquliwe R'000 655 141 774 616 43 279 44 654 20 720 75 767 73 102 55 182 23 452 82 099 37 662 80 759 536 676 209 735 234 405 42 202 124 034 82 854 130 357 26 561 699 595 1 549 743 40 912 38 820 24 998 117 676 145 974 116 537 134 844 59 581 446 759 1 126 101 132 110 135 985 27 487 27 626 209 607 532 815 200 197 120 534 216 750 159 404 251 210 622 201 1 570 296 176 181 169 767 181 314 98 871 365 517 991 650 - - - - - - - - - - - - - - - - - - - 6 393 - 6 393 - - - - - - - - - - - - 6 877 - - 6 877 - - - - - - - - - - - - - 655 141 774 616 (cid:3)(cid:3) 43 279 44 654 20 720 75 767 73 102 55 182 23 452 82 099 37 662 80 759 536 676 209 735 234 405 42 202 124 034 82 854 130 357 32 954 699 595 1 556 136 40 912 38 820 24 998 117 676 145 974 116 537 134 844 59 581 446 759 1 126 101 132 110 135 985 34 364 27 626 209 607 539 692 200 197 120 534 216 750 159 404 251 210 622 201 1 570 296 176 181 169 767 181 314 98 871 365 517 991 650 Isamba: oMasipala baseMpumalanga neKapa 7 737 038 13 270 7 750 308 10 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 10 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 FS171 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 2015/16 Main Allocation R'000 Column A Adjustment 2015/16 Adjusted Allocation R'000 R'000 596 652 49 784 78 370 54 870 40 967 30 091 254 082 88 321 44 637 62 570 402 909 120 422 110 390 829 249 166 309 125 216 80 525 451 439 60 462 69 174 96 978 1 050 103 161 083 159 059 115 423 78 587 140 135 654 287 - - - - - - - - 22 980 - - 153 172 34 180 - 210 332 - 35 579 21 400 106 209 - 18 396 - 181 584 - 27 845 29 126 9 968 - 66 939 596 652 49 784 78 370 54 870 40 967 30 091 254 082 111 301 44 637 62 570 556 081 154 602 110 390 1 039 581 166 309 160 795 101 925 557 648 60 462 87 570 96 978 1 231 687 161 083 186 904 144 549 88 555 140 135 721 226 Total: Free State Municipalities 3 384 373 458 855 3 843 228 GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 11 Ino 15 Ka 2015 11 ISITHASISELO 3 UKUNQUMELA UMASIPALA NGAMUNYE ISABELO ESIFANELE ESABELWENI SOHLAKA LOHULUMENI BASEKHAYA EMALINI EBUYA KUZWELONKE Inombolo Umasipala E-FREE STATE A MAN Mangaung FS161 Letsemeng FS162 Kopanong FS163 Mohokare FS171 Naledi DC16 Xhariep District Municipality B B B B C Isamba: oMasipala baseXhariep FS181 Masilonyana FS182 Tokologo FS183 Tswelopele FS184 Matjhabeng FS185 Nala DC18 B B B B B C Isamba: oMasipala baseLejweleputswa 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 Isamba: oMasipala baseThabo Mofutsanyana Thabo Mofutsanyana District Municipality FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 B B B B C Isamba: oMasipala baseFezile Dabi Fezile Dabi District Municipality Unyaka weziMali kaZwelonke 2015/16 Isabelomali Esikhulu R'000 Ikholamu A Isiguqulo R'000 2015/16 Isabelomali Esiguquliwe R'000 596 652 49 784 78 370 54 870 40 967 30 091 254 082 88 321 44 637 62 570 402 909 120 422 110 390 829 249 166 309 125 216 80 525 451 439 60 462 69 174 96 978 1 050 103 161 083 159 059 115 423 78 587 140 135 654 287 - - - - - - - - 22 980 - - 153 172 34 180 - 210 332 - 35 579 21 400 106 209 - 18 396 - 181 584 - 27 845 29 126 9 968 - 66 939 596 652 49 784 78 370 54 870 40 967 30 091 254 082 111 301 44 637 62 570 556 081 154 602 110 390 1 039 581 166 309 160 795 101 925 557 648 60 462 87 570 96 978 1 231 687 161 083 186 904 144 549 88 555 140 135 721 226 Isamba: oMasipala baseFree State 3 384 373 458 855 3 843 228 12 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 12 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 2015/16 Main Allocation R'000 Column A Adjustment 2015/16 Adjusted Allocation R'000 R'000 2 181 182 2 864 065 1 654 390 600 889 68 291 82 794 245 760 997 734 259 185 95 613 121 466 168 320 184 842 829 426 - - - - - - - - - 27 191 37 770 - - 64 961 2 181 182 2 864 065 1 654 390 600 889 68 291 82 794 245 760 997 734 259 185 122 804 159 236 168 320 184 842 894 387 Total: Gauteng Municipalities 8 526 797 64 961 8 591 758 GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 13 Ino 15 Ka 2015 13 ISITHASISELO 3 UKUNQUMELA UMASIPALA NGAMUNYE ISABELO ESIFANELE ESABELWENI SOHLAKA LOHULUMENI BASEKHAYA EMALINI EBUYA KUZWELONKE Inombolo Umasipala E-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 Isamba: oMasipala base-Sedibeng Sedibeng District Municipality GT481 Mogale City GT482 Randfontein GT483 Westonaria GT484 Merafong City DC48 West Rand District Municipality B B B B C Isamba: oMasipala baseWest Rand Unyaka weziMali kaZwelonke 2015/16 Isabelomali Esikhulu R'000 Ikholamu A Isiguqulo R'000 2015/16 Isabelomali Esiguquliwe R'000 2 181 182 2 864 065 1 654 390 600 889 68 291 82 794 245 760 997 734 259 185 95 613 121 466 168 320 184 842 829 426 - - - - - - - - - 27 191 37 770 - - 64 961 2 181 182 2 864 065 1 654 390 600 889 68 291 82 794 245 760 997 734 259 185 122 804 159 236 168 320 184 842 894 387 Isamba: oMasipala base-Gauteng 8 526 797 64 961 8 591 758 14 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 14 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 KZN254 Dannhauser B B B C Total: Amajuba Municipalities DC25 Amajuba District Municipality National Financial Year 2015/16 Main Allocation R'000 Column A Adjustment 2015/16 Adjusted Allocation R'000 R'000 2 115 453 62 870 60 678 127 112 76 322 43 543 125 965 362 776 859 266 84 824 44 316 27 603 32 943 395 786 51 341 54 162 398 469 1 089 444 120 062 75 580 50 138 98 494 84 471 310 472 739 217 41 242 115 965 134 627 85 271 240 374 617 479 298 215 21 017 74 181 120 927 514 340 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2 115 453 62 870 60 678 127 112 76 322 43 543 125 965 362 776 859 266 84 824 44 316 27 603 32 943 395 786 51 341 54 162 398 469 1 089 444 120 062 75 580 50 138 98 494 84 471 310 472 739 217 41 242 115 965 134 627 85 271 240 374 617 479 298 215 21 017 74 181 120 927 514 340 GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 15 Ino 15 Ka 2015 15 ISITHASISELO 3 UKUNQUMELA UMASIPALA NGAMUNYE ISABELO ESIFANELE ESABELWENI SOHLAKA LOHULUMENI BASEKHAYA EMALINI EBUYA KUZWELONKE Inombolo Umasipala 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 Isamba: oMasipala boGu 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 Isamba: oMasipala baseMgungundlovu DC22 Umgungundlovu District Municipality KZN232 Emnambithi/Ladysmith KZN233 Indaka KZN234 Umtshezi KZN235 Okhahlamba KZN236 Imbabazane B B B B B C Isamba: oMasipala basoThukela DC23 Uthukela District Municipality KZN241 Endumeni KZN242 Nquthu KZN244 Msinga KZN245 Umvoti B B B B C Isamba: oMasipala baseMzinyathi DC24 Umzinyathi District Municipality KZN252 Newcastle KZN253 Emadlangeni KZ254 Dannhauser DC25 Amajuba District Municipality B B B C Isamba: oMasipala baseMajuba Unyaka weziMali kaZwelonke 2015/16 Isabelomali Esikhulu R'000 Ikholamu A Isiguqulo R'000 2015/16 Isabelomali Esiguquliwe R'000 2 115 453 62 870 60 678 127 112 76 322 43 543 125 965 362 776 859 266 84 824 44 316 27 603 32 943 395 786 51 341 54 162 398 469 1 089 444 120 062 75 580 50 138 98 494 84 471 310 472 739 217 41 242 115 965 134 627 85 271 240 374 617 479 298 215 21 017 74 181 120 927 514 340 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2 115 453 62 870 60 678 127 112 76 322 43 543 125 965 362 776 859 266 84 824 44 316 27 603 32 943 395 786 51 341 54 162 398 469 1 089 444 120 062 75 580 50 138 98 494 84 471 310 472 739 217 41 242 115 965 134 627 85 271 240 374 617 479 298 215 21 017 74 181 120 927 514 340 16 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 16 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality National Financial Year 2015/16 Main Allocation R'000 Column A Adjustment 2015/16 Adjusted Allocation R'000 R'000 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 Harry Gwala District Municipality Total: KwaZulu-Natal Municipalities 57 632 96 890 106 693 123 997 128 213 322 706 836 131 121 138 136 441 31 134 49 368 116 487 265 376 719 944 93 949 229 925 42 362 145 537 38 963 82 242 410 276 1 043 254 119 361 105 352 110 311 74 233 338 090 747 347 83 132 15 076 47 497 85 227 151 222 241 033 623 187 9 905 062 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 57 632 96 890 106 693 123 997 128 213 322 706 836 131 121 138 136 441 31 134 49 368 116 487 265 376 719 944 93 949 229 925 42 362 145 537 38 963 82 242 410 276 1 043 254 119 361 105 352 110 311 74 233 338 090 747 347 83 132 15 076 47 497 85 227 151 222 241 033 623 187 9 905 062 GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 17 Ino 15 Ka 2015 17 ISITHASISELO 3 UKUNQUMELA UMASIPALA NGAMUNYE ISABELO ESIFANELE ESABELWENI SOHLAKA LOHULUMENI BASEKHAYA EMALINI EBUYA KUZWELONKE Inombolo Umasipala Unyaka weziMali kaZwelonke 2015/16 Isabelomali Esikhulu R'000 Ikholamu A Isiguqulo R'000 2015/16 Isabelomali Esiguquliwe R'000 KZN261 eDumbe KZN262 uPhongolo KZN263 Abaqulusi KZN265 Nongoma KZN266 Ulundi B B B B B C Isamba: oMasipala base-Zululand DC26 Zululand District Municipality KZN271 Umhlabuyalingana KZN272 Jozini KZN273 The Big Five False Bay KZN274 Hlabisa KZN275 Mtubatuba B B B B B C Isamba: oMasipala baseMkhanyakude DC27 Umkhanyakude District Municipality KZN281 Mfolozi KZN282 uMhlathuze KZN283 Ntambanana KZN284 uMlalazi KZN285 Mthonjaneni KZN286 Nkandla B B B B B B C Isamba: oMasipala basoThungulu DC28 uThungulu District Municipality KZN291 Mandeni KZN292 KwaDukuza KZN293 Ndwedwe KZN294 Maphumulo B B B B C Isamba: oMasipala beLembe DC29 iLembe District Municipality KZN431 Ingwe KZN432 Kwa Sani KZN433 Greater Kokstad KZN434 Ubuhlebezwe KZN435 Umzimkhulu B B B B B C Isamba: oMasipala baseSisonke DC43 Harry Gwala District Municipality Isamba: oMasipala baKwaZulu-Natal 57 632 96 890 106 693 123 997 128 213 322 706 836 131 121 138 136 441 31 134 49 368 116 487 265 376 719 944 93 949 229 925 42 362 145 537 38 963 82 242 410 276 1 043 254 119 361 105 352 110 311 74 233 338 090 747 347 83 132 15 076 47 497 85 227 151 222 241 033 623 187 9 905 062 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 57 632 96 890 106 693 123 997 128 213 322 706 836 131 121 138 136 441 31 134 49 368 116 487 265 376 719 944 93 949 229 925 42 362 145 537 38 963 82 242 410 276 1 043 254 119 361 105 352 110 311 74 233 338 090 747 347 83 132 15 076 47 497 85 227 151 222 241 033 623 187 9 905 062 18 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 18 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 2015/16 Main Allocation R'000 Column A Adjustment 2015/16 Adjusted Allocation R'000 R'000 221 971 208 866 288 642 107 805 92 441 631 553 1 551 278 47 735 88 938 433 020 354 731 681 432 1 605 856 147 635 122 831 106 287 522 595 204 754 502 417 1 606 519 60 064 87 409 41 540 59 775 63 428 341 563 111 232 765 011 118 546 212 959 228 571 83 169 234 852 546 538 1 424 635 - - - 22 549 - - 22 549 - - - - - - - - - - - - - 12 249 - - - - - - 12 249 - - - - - - - 221 971 208 866 288 642 130 354 92 441 631 553 1 573 827 47 735 88 938 433 020 354 731 681 432 1 605 856 147 635 122 831 106 287 522 595 204 754 502 417 1 606 519 72 313 87 409 41 540 59 775 63 428 341 563 111 232 777 260 118 546 212 959 228 571 83 169 234 852 546 538 1 424 635 Total: Limpopo Municipalities 6 953 299 34 798 6 988 097 GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 19 Ino 15 Ka 2015 19 ISITHASISELO 3 UKUNQUMELA UMASIPALA NGAMUNYE ISABELO ESIFANELE ESABELWENI SOHLAKA LOHULUMENI BASEKHAYA EMALINI EBUYA KUZWELONKE Inombolo Umasipala ELIMPOPO LIM331 Greater Giyani LIM332 Greater Letaba LIM333 Greater Tzaneen LIM334 Ba-Phalaborwa LIM335 Maruleng DC33 Mopani District Municipality B B B B B C Isamba: oMasipala baseMopani LIM341 Musina LIM342 Mutale LIM343 Thulamela LIM344 Makhado DC34 Vhembe District Municipality B B B B C Isamba: oMasipala baseVhembe LIM351 Blouberg LIM352 Aganang LIM353 Molemole LIM354 Polokwane LIM355 Lepelle-Nkumpi DC35 Capricorn District Municipality B B B B B C Isamba: oMasipala base-Capricorn LIM361 Thabazimbi LIM362 Lephalale LIM364 Mookgopong LIM365 Modimolle LIM366 Bela-Bela LIM367 Mogalakwena DC36 Waterberg District Municipality B B B B B B C Isamba: oMasipala base-Waterberg LIM471 Ephraim Mogale LIM472 Elias Motsoaledi LIM473 Makhuduthamaga LIM474 Fetakgomo LIM475 Greater Tubatse DC47 B B B B B C Isamba: oMasipala baseSekhukhune Sekhukhune District Municipality Unyaka weziMali kaZwelonke 2015/16 Isabelomali Esikhulu R'000 Ikholamu A Isiguqulo R'000 2015/16 Isabelomali Esiguquliwe R'000 221 971 208 866 288 642 107 805 92 441 631 553 1 551 278 47 735 88 938 433 020 354 731 681 432 1 605 856 147 635 122 831 106 287 522 595 204 754 502 417 1 606 519 60 064 87 409 41 540 59 775 63 428 341 563 111 232 765 011 118 546 212 959 228 571 83 169 234 852 546 538 1 424 635 - - - 22 549 - - 22 549 - - - - - - - - - - - - - 12 249 - - - - - - 12 249 - - - - - - - 221 971 208 866 288 642 130 354 92 441 631 553 1 573 827 47 735 88 938 433 020 354 731 681 432 1 605 856 147 635 122 831 106 287 522 595 204 754 502 417 1 606 519 72 313 87 409 41 540 59 775 63 428 341 563 111 232 777 260 118 546 212 959 228 571 83 169 234 852 546 538 1 424 635 Isamba: oMasipala baseLimpopo 6 953 299 34 798 6 988 097 20 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 20 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 2015/16 Main Allocation R'000 Column A Adjustment 2015/16 Adjusted Allocation R'000 R'000 219 137 114 641 153 190 91 201 83 027 52 509 194 986 270 971 1 179 662 67 348 229 575 119 935 48 486 288 644 314 082 326 223 1 394 293 104 771 462 073 67 369 423 037 635 931 217 441 1 910 622 - 31 124 34 481 - 23 031 - 52 429 - 141 065 - 55 768 - 11 451 - - - 67 219 - - 15 795 88 323 147 631 - 251 749 219 137 145 765 187 671 91 201 106 058 52 509 247 415 270 971 1 320 727 67 348 285 343 119 935 59 937 288 644 314 082 326 223 1 461 512 104 771 462 073 83 164 511 360 783 562 217 441 2 162 371 Total: Mpumalanga Municipalities 4 484 577 460 033 4 944 610 GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 21 Ino 15 Ka 2015 21 ISITHASISELO 3 UKUNQUMELA UMASIPALA NGAMUNYE ISABELO ESIFANELE ESABELWENI SOHLAKA LOHULUMENI BASEKHAYA EMALINI EBUYA KUZWELONKE Inombolo Umasipala EMPUMALANGA 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 Isamba: oMasipala base-Gert Sibande 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 Isamba: oMasipala baseNkangala MP321 Thaba Chweu MP322 Mbombela MP323 Umjindi MP324 Nkomazi MP325 Bushbuckridge DC32 B B B B B C Isamba: oMasipala base-Ehlanzeni Ehlanzeni District Municipality Unyaka weziMali kaZwelonke 2015/16 Isabelomali Esikhulu R'000 Ikholamu A Isiguqulo R'000 2015/16 Isabelomali Esiguquliwe R'000 219 137 114 641 153 190 91 201 83 027 52 509 194 986 270 971 1 179 662 67 348 229 575 119 935 48 486 288 644 314 082 326 223 1 394 293 104 771 462 073 67 369 423 037 635 931 217 441 1 910 622 - 31 124 34 481 - 23 031 - 52 429 - 141 065 - 55 768 - 11 451 - - - 67 219 - - 15 795 88 323 147 631 - 251 749 219 137 145 765 187 671 91 201 106 058 52 509 247 415 270 971 1 320 727 67 348 285 343 119 935 59 937 288 644 314 082 326 223 1 461 512 104 771 462 073 83 164 511 360 783 562 217 441 2 162 371 Isamba: oMasipala baseMpumalanga 4 484 577 460 033 4 944 610 22 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 22 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 DC7 B B B B B B B B C Total: Pixley Ka Seme Municipalities Pixley Ka Seme District Municipality B B B B B B !Kai !Garib //Khara Hais !Kheis NC081 Mier NC082 NC083 NC084 NC085 Tsantsabane NC086 Kgatelopele DC8 Z.F. Mgcawu 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 2015/16 Main Allocation R'000 Column A Adjustment 2015/16 Adjusted Allocation R'000 R'000 13 401 36 818 17 563 20 662 15 812 14 782 35 005 154 043 25 241 34 931 35 929 18 021 18 179 18 676 24 220 39 475 35 320 249 992 14 577 52 338 57 629 19 697 28 192 17 104 50 237 239 774 143 335 58 153 34 766 77 299 98 936 412 489 115 253 109 444 22 923 64 383 312 003 - 9 560 2 361 - - 2 789 - 14 710 3 050 - - - 1 989 4 533 6 079 10 298 - 25 949 - - - - - - - - - 13 995 3 995 18 055 - 36 045 - - - - - 13 401 46 378 19 924 20 662 15 812 17 571 35 005 168 753 28 291 34 931 35 929 18 021 20 168 23 209 30 299 49 773 35 320 275 941 14 577 52 338 57 629 19 697 28 192 17 104 50 237 239 774 143 335 72 148 38 761 95 354 98 936 448 534 115 253 109 444 22 923 64 383 312 003 Total: Northern Cape Municipalities 1 368 301 76 704 1 445 005 GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 23 Ino 15 Ka 2015 23 ISITHASISELO 3 UKUNQUMELA UMASIPALA NGAMUNYE ISABELO ESIFANELE ESABELWENI SOHLAKA LOHULUMENI BASEKHAYA EMALINI EBUYA KUZWELONKE Inombolo Umasipala ENYAKATHO NEKAPA NC061 Richtersveld NC062 Nama Khoi NC064 Kamiesberg NC065 Hantam NC066 Karoo Hoogland NC067 Khâi-Ma DC6 B B B B B B C Isamba: oMasipala baseNamakwa Namakwa District Municipality NC071 Ubuntu NC072 Umsobomvu NC073 Emthanjeni NC074 Kareeberg NC075 Renosterberg NC076 Thembelihle NC077 Siyathemba NC078 Siyancuma DC7 B B B B B B B B C Isamba: oMasipala base-Pixley Ka Seme 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 Z.F. Mgcawu District Municipality Isamba: oMasipala baseSiyanda NC091 Sol Plaatje NC092 Dikgatlong NC093 Magareng NC094 Phokwane DC9 B B B B C Isamba: oMasipala base-Frances Baard Frances Baard District Municipality NC451 Joe Morolong NC452 Ga-Segonyana NC453 Gamagara DC45 B B B C Isamba: oMasipala base-John Taolo Gaetsewe John Taolo Gaetsewe District Municipality Unyaka weziMali kaZwelonke 2015/16 Isabelomali Esikhulu R'000 Ikholamu A Isiguqulo R'000 2015/16 Isabelomali Esiguquliwe R'000 13 401 36 818 17 563 20 662 15 812 14 782 35 005 154 043 25 241 34 931 35 929 18 021 18 179 18 676 24 220 39 475 35 320 249 992 14 577 52 338 57 629 19 697 28 192 17 104 50 237 239 774 143 335 58 153 34 766 77 299 98 936 412 489 115 253 109 444 22 923 64 383 312 003 - 9 560 2 361 - - 2 789 - 14 710 3 050 - - - 1 989 4 533 6 079 10 298 - 25 949 - - - - - - - - - 13 995 3 995 18 055 - 36 045 - - - - - 13 401 46 378 19 924 20 662 15 812 17 571 35 005 168 753 28 291 34 931 35 929 18 021 20 168 23 209 30 299 49 773 35 320 275 941 14 577 52 338 57 629 19 697 28 192 17 104 50 237 239 774 143 335 72 148 38 761 95 354 98 936 448 534 115 253 109 444 22 923 64 383 312 003 Isamba: oMasipala baseNyakatho neKapa 1 368 301 76 704 1 445 005 24 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 24 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 2015/16 Main Allocation R'000 Column A Adjustment 2015/16 Adjusted Allocation R'000 R'000 260 987 457 443 399 145 57 478 322 570 294 712 1 792 335 99 822 86 304 173 855 88 789 127 415 510 260 1 086 445 39 618 43 070 171 557 37 480 102 421 260 500 654 646 63 366 119 625 339 737 91 878 165 682 780 288 - 116 879 - 13 540 - - 130 419 - 20 102 34 922 9 346 - - 64 370 - 10 065 - 8 859 - 60 525 79 449 14 843 - 77 880 23 236 - 115 959 260 987 574 322 399 145 71 018 322 570 294 712 1 922 754 99 822 106 406 208 777 98 135 127 415 510 260 1 150 815 39 618 53 135 171 557 46 339 102 421 321 025 734 095 78 209 119 625 417 617 115 114 165 682 896 247 Total: North West Municipalities 4 313 714 390 197 4 703 911 GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 25 Ino 15 Ka 2015 25 ISITHASISELO 3 UKUNQUMELA UMASIPALA NGAMUNYE ISABELO ESIFANELE ESABELWENI SOHLAKA LOHULUMENI BASEKHAYA EMALINI EBUYA KUZWELONKE Inombolo Umasipala ENYAKATHO NENTSHONALANGA NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 Bojanala Platinum District Municipality B B B B B C Isamba: oMasipala baseNyakatho neKapa NW381 Ratlou NW382 Tswaing NW383 Mafikeng NW384 Ditsobotla NW385 Ramotshere Moiloa DC38 Ngaka Modiri Molema District Municipality B B B B B C Isamba: oMasipala baseNgaka Modiri Molema 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 Isamba: oMasipala base-Dr Ruth Segomotsi Mompati NW401 Ventersdorp NW402 Tlokwe NW403 City of Matlosana NW404 Maquassi Hills DC40 Dr Kenneth Kaunda District Municipality B B B B C Isamba: oMasipala base-Dr.Kenneth Kaunda Unyaka weziMali kaZwelonke 2015/16 Isabelomali Esikhulu R'000 Ikholamu A Isiguqulo R'000 2015/16 Isabelomali Esiguquliwe R'000 260 987 457 443 399 145 57 478 322 570 294 712 1 792 335 99 822 86 304 173 855 88 789 127 415 510 260 1 086 445 39 618 43 070 171 557 37 480 102 421 260 500 654 646 63 366 119 625 339 737 91 878 165 682 780 288 - 116 879 - 13 540 - - 130 419 - 20 102 34 922 9 346 - - 64 370 - 10 065 - 8 859 - 60 525 79 449 14 843 - 77 880 23 236 - 115 959 260 987 574 322 399 145 71 018 322 570 294 712 1 922 754 99 822 106 406 208 777 98 135 127 415 510 260 1 150 815 39 618 53 135 171 557 46 339 102 421 321 025 734 095 78 209 119 625 417 617 115 114 165 682 896 247 Isamba: oMasipala baseNyakatho neNtshonalanga 4 313 714 390 197 4 703 911 26 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 26 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 2015/16 Main Allocation R'000 Column A Adjustment 2015/16 Adjusted Allocation R'000 R'000 A CPT City of Cape Town 1 809 797 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 41 409 34 235 30 454 55 497 51 772 80 458 293 825 54 850 96 845 84 962 81 661 57 378 217 006 592 702 63 908 64 598 20 679 21 922 51 338 222 445 22 391 31 529 63 673 100 693 54 373 57 298 56 163 138 902 525 022 12 015 15 247 44 160 19 324 90 746 Total: Western Cape Municipalities 3 534 537 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1 809 797 41 409 34 235 30 454 55 497 51 772 80 458 293 825 54 850 96 845 84 962 81 661 57 378 217 006 592 702 63 908 64 598 20 679 21 922 51 338 222 445 22 391 31 529 63 673 100 693 54 373 57 298 56 163 138 902 525 022 12 015 15 247 44 160 19 324 90 746 3 534 537 Unallocated National Total 50 207 698 1 498 818 51 706 516 GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 27 Ino 15 Ka 2015 27 ISITHASISELO 3 UKUNQUMELA UMASIPALA NGAMUNYE ISABELO ESIFANELE ESABELWENI SOHLAKA LOHULUMENI BASEKHAYA EMALINI EBUYA KUZWELONKE Inombolo Umasipala ENTSHONALANGA YEKAPA Unyaka weziMali kaZwelonke 2015/16 Isabelomali Esikhulu R'000 Ikholamu A Isiguqulo R'000 2015/16 Isabelomali Esiguquliwe R'000 A CPT City of Cape Town 1 809 797 WC011 Matzikama WC012 Cederberg WC013 Bergrivier WC014 Saldanha Bay WC015 Swartland B B B B B C Isamba: oMasipala base-West Coast DC1 West Coast District Municipality WC022 Witzenberg WC023 Drakenstein WC024 Stellenbosch WC025 Breede Valley WC026 Langeberg B B B B B C Isamba: oMasipala base-Cape Winelands DC2 Cape Winelands District Municipality WC031 Theewaterskloof WC032 Overstrand WC033 Cape Agulhas WC034 Swellendam B B B B C Isamba: oMasipala base-Overberg 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 Isamba: oMasipala base-Eden DC4 Eden District Municipality WC051 Laingsburg WC052 Prince Albert WC053 Beaufort West B B B C Isamba: oMasipala be-Central Karoo DC5 Central Karoo District Municipality 41 409 34 235 30 454 55 497 51 772 80 458 293 825 54 850 96 845 84 962 81 661 57 378 217 006 592 702 63 908 64 598 20 679 21 922 51 338 222 445 22 391 31 529 63 673 100 693 54 373 57 298 56 163 138 902 525 022 12 015 15 247 44 160 19 324 90 746 Isamba: oMasipala beMpumalanga Kapa 3 534 537 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1 809 797 41 409 34 235 30 454 55 497 51 772 80 458 293 825 54 850 96 845 84 962 81 661 57 378 217 006 592 702 63 908 64 598 20 679 21 922 51 338 222 445 22 391 31 529 63 673 100 693 54 373 57 298 56 163 138 902 525 022 12 015 15 247 44 160 19 324 90 746 3 534 537 Imali engabiwe Isamba Sikazwelonke 50 207 698 1 498 818 51 706 516 28 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 28 d e t s u j d A 6 1 / 5 1 0 2 n o i t a c o l l A A n m u l o C t n e m t s u j d A n o i t a c o l l A n i a M 6 1 / 5 1 0 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 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 A T R A P , 4 E L U D E H C S 9 9 3 4 5 2 6 1 9 0 7 1 1 3 3 2 8 1 6 1 6 2 2 4 4 8 1 6 2 4 8 6 9 6 1 9 0 5 5 3 1 7 9 8 1 9 1 5 8 9 6 4 1 6 2 7 9 3 6 2 7 4 4 9 5 1 1 3 5 5 2 6 7 8 0 9 9 2 9 3 8 6 8 7 9 1 5 2 8 2 9 7 6 2 0 7 5 8 2 7 9 6 4 4 7 6 7 9 5 9 7 3 2 2 3 0 1 - - - - ) 6 9 ( ) 3 2 1 ( ) 0 1 5 7 ( ) 9 6 ( ) 9 5 2 ( ) 9 6 1 3 ( ) 6 2 2 1 1 ( ) 5 0 4 9 0 1 ( - - ) 7 1 8 5 ( ) 6 2 ( ) 1 2 2 ( ) 3 0 3 2 1 ( ) 0 4 3 5 3 ( - - 9 0 9 1 6 2 2 1 0 1 7 1 4 5 4 2 8 1 6 1 6 2 2 4 4 8 1 6 2 4 8 6 9 6 1 8 6 7 5 3 1 6 6 0 5 9 1 4 5 0 7 4 1 2 5 9 0 5 6 7 7 8 3 0 7 1 1 3 5 5 2 6 7 5 2 7 5 3 9 3 8 6 8 7 9 1 8 2 1 5 0 8 7 4 2 7 5 8 8 9 9 6 4 4 7 0 1 5 9 9 7 3 2 2 3 0 1 - 8 5 0 5 7 7 2 5 5 7 8 8 2 9 7 0 3 1 - 1 7 3 3 8 9 2 2 5 8 5 1 5 7 2 6 6 - ) 9 ( ) 7 6 5 ( - - - ) 1 ( ) 8 4 1 - ) 5 2 7 ( ( 7 6 0 5 7 7 2 5 2 4 4 9 2 9 7 0 3 1 - 7 3 3 2 6 4 4 2 5 8 5 1 0 0 0 7 6 3 4 4 4 5 3 9 ) 2 1 1 3 6 1 ( 5 5 5 7 1 5 9 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R 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 L A T O T o p o p m L i 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 e v a h o h w s r e c u d o r p d e g a t n a v d a s i d y l s u o i v e r p e r a 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 r e h t o d n a , 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 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 s s e r d d a o t ; 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 . 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 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 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 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 ) 4 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 , 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 e r u t c u r t s a r f n I n o i t a c u d E ) a ( 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 d e t a c o l l a n U t s e W h t r o N 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 e c n a h n e o t ; n o i t a d o m m o c c a t i u c r i c d n a t c i r t s i d g n i d u l c n i 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 g n i t s i x e ; 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 r e v i l e d o t y t i c a p a c 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 s s e r d d a o t . s r e t s a s i d l a r u t a n s e c n i v o r p 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 ) 4 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 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 s e c n i v o r p s t n e m t r a p e D n o i t a c u d E l a i c n i v o r P e h t f o r o t c e S n o i t a c u d E r o f n o i t a s n e p s i D e v i t c e l l o C l i c n u o C s n o i t a l e R r u o b a L n o i t a c u d E e h t h t i w y l p m o c o t m e h t e l b a n e o t ) s D E P ( . 2 1 0 2 f o 1 t n e m e e r g A t n a r G s t s i p a r e h T 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 e g d u b n o i t a s n e p m o c e n i l e s a b e h t t n e m g u a o T c i f i c e p S l a n o i t a p u c c O ) b ( GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 29 Ino 15 Ka 2015 29 A E Y N E X G N I , 4 O L E S I S A H T I S I E W Z A D N U F I Z E S I L A M O L E B A S E G N E W L E H K O H K E I Z N E B E S I M E Y A M O N O L E L H N I Z E Y I N I L A M E A Z E G N E Z E E W Z A D N U F I Z E Z O L E B A Z I 6 1 / 5 1 0 2 i l a m o l e b a s I e w i l u q u g i s E A u m a l o h k I o l u q u g i s I 0 0 0 ' R 0 0 0 ' R 6 1 / 5 1 0 2 i l a m o l e b a s I u l u h k i s E 0 0 0 ' R 9 9 3 4 5 2 6 1 9 0 7 1 1 3 3 2 8 1 6 1 6 2 2 4 4 8 1 6 2 4 8 6 9 6 1 9 0 5 5 3 1 7 9 8 1 9 1 5 8 9 6 4 1 6 2 7 9 3 6 2 7 4 4 9 5 1 1 3 5 5 2 6 7 8 0 9 9 2 9 3 8 6 8 7 9 1 5 2 8 2 9 7 6 2 0 7 5 8 2 7 9 6 4 4 7 6 7 9 5 9 7 3 2 2 3 0 1 - - - - ) 6 9 ( ) 3 2 1 ( ) 0 1 5 7 ( ) 9 6 ( ) 9 5 2 ( ) 9 6 1 3 ( - ) 7 1 8 5 ( ) 6 2 2 1 1 ( ) 5 0 4 9 0 1 ( - ) 3 0 3 2 1 ( ) 6 2 ( ) 1 2 2 ( ) 0 4 3 5 3 ( - - 9 0 9 1 6 2 2 1 0 1 7 1 4 5 4 2 8 1 6 1 6 2 2 4 4 8 1 6 2 4 8 6 9 6 1 8 6 7 5 3 1 6 6 0 5 9 1 4 5 0 7 4 1 2 5 9 0 5 6 7 7 8 3 0 7 1 1 3 5 5 2 6 7 5 2 7 5 3 9 3 8 6 8 7 9 1 8 2 1 5 0 8 7 4 2 7 5 8 8 9 9 6 4 4 7 0 1 5 9 9 7 3 2 2 3 0 1 - 8 5 0 5 7 7 2 5 5 7 8 8 2 9 7 0 3 1 - 1 7 3 3 8 9 2 2 5 8 5 1 5 7 2 6 6 - - - - ) 9 ( ) 7 6 5 ( ) 1 ( ) 8 4 1 - ) 5 2 7 ( ( 7 6 0 5 7 7 2 5 2 4 4 9 2 9 7 0 3 1 - 7 3 3 2 6 4 4 2 5 8 5 1 0 0 0 7 6 3 4 4 4 5 3 9 ) 2 1 1 3 6 1 ( 5 5 5 7 1 5 9 e w z a d n u f i s I e w i b a y e i l a m e w l o b o l h U o g n o j n I i e w b a y e i l a m e l a m a g I e w l e b a y e i l a m I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e y o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K a g n a l a n o h s t N A B M A S I i n i l i b m a h p e l i k e l e z e d n i c e b e d a k e b a i m i l a b u k a n a m o n , a y a h k e i s i n i z i h b a m a z e a s i d n a w k o g n a z e g n a b a i h t u f e s e s a g n a b a l h m u a l o h t a b a o l a k a n o m u a d i g n i d u k u ; e l d n a h p a g n a b a n . a l u h k u h k i z i e w l e g n a b o a d n i z i s a l a q g n e w i n e n a l e b e w h u k e a k e y n a k a d n a b a b a e l i k e l e y a w j u k o g n a z u z a b a o b a l u k a l i x g u k o g n o m i l o z e i n e w z a d n u f i z e , o w a b i z a k i n a b u k a b a l h m o k i n e w l e s i y u b u k e a l e d n a b i m i a s i k u h t u h t u k o g n a z i s u k o n a s i k u h t u h t u k u o m i l o Z o l e l h n i z I a p a K e y a g n a l a m u p M e w l e k e b e e w i b a y e i l a m I , o m i l o z e a k e s u k o l o z i s o g n a l e k e z n i l h u k U a k e s i s E e w l e y i d i d i s E o l e l e n o b i s I i h t a l h a m A , o m i l o z E i z n a l h n i z e N ) 4 2 e w b a y e i i l a m I ( a p a K e y a g n a l a m u p M e w l e k e b e e w i b a y e i l a m I i g n a q g n o l e l e n o b i s i y i s e i l a m o l e b a s i a z e g n e w k U a h k a h k m o S o l e l e n o b i s I ) b ( a g n a l a n o h s t N o h t a k a y N a p a K a g n a l a n o h s t N a p a K e y o h t a k a y N d e t a c o l l a n U A B M A S I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i e t a t S e e r F g n e t u a G e l i k e l e y a w j u k o g n o d n u f m e z e w k o y a z n e b e s e a d n i z i s a l a q g n e w k i n e w z a d n u f i z e ; i d o g i z e n a d n u f i z i a l e l e k e h b u k o n a w l a b u k a l e d n a b i m i a w l u q u g u k o n a w s i g n u l u k u , a w l e k e k a n u k u a d i g n i d u k u ; o d n u f m e z e w k a d n i z i s a l a q g n i e w l e g n a b o a d n i z i s a l a q g n e w o l a k a n o m u a l e m u h t u k o a l d n a m a a s i b m a k a h q u k u . o l e v m e z e l e l e k e l h n i z i o d n u f m e z e Y ) 4 1 e w b a y e i i l a m I ( a p a K e y a g n a l a m u p M e w l e k e b e e w i b a y e i l a m I , a w i h k a w k u a s i h s e h s u k u a z i s u k U a d n i z i s a l a q g n e S o l e l e n o b i s I ) a ( o l e k e s i s i y E o d n u f m I a g n a l a n o h s t N o h t a k a y N a p a K a g n a l a n o h s t N a p a K e y o h t a k a y N A B M A S I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i e t a t S e e r F g n e t u a G e l i k e l e y a w j u k o g n i n e w z a d n u f i z e a l e d n a b i m i i n e w z a d n u F i z e o d n u f M e z e y o g n a y n i M e s a l e k a h p u k o N e n e d n o q O i z n e b e s m o W n o i t a c u d E - i a l e d n a l u k u a z i s i y u k u ) s D E P ( i n e h k a h k i m E o d n o q m o z e B i t o g n o g N e v i t c e l l o C l i c n u o C s n o i t a l e R r u o b a L . 2 1 0 2 f o 1 t n e m e e r g A o d n u f m e z e Y 30 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 30 d e t s u j d A 6 1 / 5 1 0 2 n o i t a c o l l A A n m u l o C t n e m t s u j d A n o i t a c o l l A n i a M 6 1 / 5 1 0 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 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 A T R A P , 4 E L U D E H C S 0 3 4 4 0 2 6 5 7 9 4 1 4 0 6 9 2 8 3 1 5 9 9 2 5 5 8 8 1 1 0 6 4 7 9 5 4 4 8 7 0 7 9 6 0 1 9 8 6 9 8 4 5 6 5 2 0 8 2 3 3 8 1 9 2 2 7 4 7 3 2 8 1 8 2 7 5 6 4 2 0 3 5 3 1 5 9 0 1 9 6 1 3 0 3 3 6 7 2 8 9 2 5 2 6 2 4 2 1 0 9 4 9 5 2 4 7 1 1 8 3 0 1 - - - - - - - - - - ) 5 5 ) 8 3 - ( ( ) 5 0 2 1 ( ) 6 4 1 ) 6 1 2 ) 1 0 2 ( 8 7 ( ( - - ) 1 6 8 6 1 ( 0 3 4 4 0 2 6 5 7 9 4 1 4 0 6 9 2 8 3 1 5 9 9 2 5 5 8 8 1 1 0 6 4 7 9 5 4 4 8 7 0 7 9 6 0 1 9 8 6 9 8 4 2 2 7 4 7 3 2 0 7 7 3 0 8 7 8 3 8 1 9 6 5 8 2 7 5 6 4 2 0 3 5 2 6 4 0 3 3 1 1 3 9 9 7 7 4 5 0 3 5 2 6 2 4 2 3 1 1 0 9 4 9 5 2 5 3 0 8 9 3 0 1 0 0 0 ' R 0 0 0 ' R 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 t s e W h t r o N 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 . 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 c n i v o r p s e e n i a r t e c n e i c s h t l a e h 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 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 t a s n e p m o c 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 . 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 s o c l a n o i t i d d a 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 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 r o f 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 ( 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 GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 31 Ino 15 Ka 2015 31 6 1 / 5 1 0 2 i l a m o l e b a s I e w i l u q u g i s E A u m a l o h k I o l u q u g i s I 0 0 0 ' R 0 0 0 ' R 6 1 / 5 1 0 2 i l a m o l e b a s I u l u h k i s E 0 0 0 ' R 0 3 4 4 0 2 6 5 7 9 4 1 4 0 6 9 2 8 3 1 5 9 9 2 5 5 8 8 1 1 0 6 4 7 9 5 4 4 8 7 0 7 9 6 0 1 9 8 6 9 8 4 5 6 5 2 0 8 2 3 3 8 1 9 2 2 7 4 7 3 2 8 1 8 2 7 5 6 4 2 0 3 5 3 1 5 9 0 1 9 6 1 3 0 3 3 6 7 2 8 9 2 5 2 6 2 4 2 1 0 9 4 9 5 2 4 7 1 1 8 3 0 1 - - - - - - - - - - ) 5 5 ) 8 3 - ( ( ) 5 0 2 1 ( ) 6 4 1 ) 6 1 2 ) 1 0 2 ( 8 7 ( ( - - ) 1 6 8 6 1 ( 0 3 4 4 0 2 6 5 7 9 4 1 4 0 6 9 2 8 3 1 5 9 9 2 5 5 8 8 1 1 0 6 4 7 9 5 4 4 8 7 0 7 9 6 0 1 9 8 6 9 8 4 2 2 7 4 7 3 2 0 7 7 3 0 8 7 8 3 8 1 9 6 5 8 2 7 5 6 4 2 0 3 5 2 6 4 0 3 3 1 1 3 9 9 7 7 4 5 0 3 5 2 6 2 4 2 3 1 1 0 9 4 9 5 2 5 3 0 8 9 3 0 1 e w z a d n u f i s I e w i b a y e i l a m e w l o b o l h U o g n o j n I i e w b a y e i l a m e l a m a g I e w l e b a y e i l a m I a g n a l a n o h s t N o h t a k a y N a p a K a g n a l a n o h s t N a p a K e y o h t a k a y N A B M A S I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i e t a t S e e r F g n e t u a G i n e w z a d n u f i z e e k n o l e w z u a w l e w h s e q e q a b a a h s e q e q u k o n a n a s i b m a h i z e o y a w l e d n u f E o l i p m e z e Y i z n e b e s i m I . i h t a k a h p m o l o z i s o l i n e w l e l h o o l i p m e z e y i s n e y a s i a s i k u h t u h t a b u k o N a g n a l a n o h s t N o h t a k a y N a p a K a g n a l a n o h s t N a p a K e y o h t a k a y N A B M A S I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i e t a t S e e r F g n e t u a G . o z i s u l o l a n a n a s i b m a h i z e o k e l d n i z i e y n i z e w k a l e h k o h k u k u ; a k i r f A u m i z i g n i N e s a b e k n o b e m e k a h p e o d n u f m e z o g n u h k i z e z a z i s n i z i i n e w z a d n u f i z e e k n o l e w z u u t n a b u k e m e k a h p e o d n u f m e z i n e w g n u h k i z e e k n o l e w z u K e m e k a h p E o d n u f m e Z a p a K e y a g n a l a m u p M e w s e w h t a i z n e b e s i m I o l i p m e z e g n a l e k e z n i l h u k u a l e l e k i q u k U o g n u h k i z e w L o z i s o S o l e l e n o b i s I ) b ( a p a K e y a g n a l a m u p M e w s e w h t a i z n e b e s i m I o k e l d n i z i a l e h k o h k u k u e w z a d n u f i z i a z i s u k U a z n e b A a h s e q e q u k o S o l e l e n o b i s I ) a ( ) 6 1 e w b a y e i i l a m I ( o l i p m e z E A E Y N E X G N I , 4 O L E S I S A H T I S I E W Z A D N U F I Z E S I L A M O L E B A S E G N E W L E H K O H K E I Z N E B E S I M E Y A M O N O L E L H N I Z E Y I N I L A M E A Z E G N E Z E E W Z A D N U F I Z E Z O L E B A Z I 32 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 32 A T R A P , 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 7 4 0 8 4 2 1 6 9 7 2 4 1 1 1 1 8 5 5 4 5 5 2 9 7 7 1 2 6 7 4 9 9 7 1 4 9 1 7 1 0 3 4 2 2 8 5 5 9 5 8 7 2 6 9 8 5 8 5 9 5 9 9 1 9 6 6 0 2 2 5 3 4 7 0 8 9 8 4 0 0 6 8 1 6 6 7 4 2 9 8 9 2 8 9 2 2 7 2 2 0 5 7 0 9 4 4 3 1 3 2 9 0 8 5 6 9 7 8 4 4 9 3 9 4 d e t s u j d A 6 1 / 5 1 0 2 n o i t a c o l l A 0 0 0 ' R ) 4 0 1 1 4 ( 0 0 0 ' R A n m u l o C t n e m t s u j d A - ) 0 1 ( - - - ) 1 ( - ) 5 0 1 2 ( ) 0 2 2 3 4 ( - - - - - - - - - - 6 1 / 5 1 0 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 1 5 1 9 8 2 1 6 9 7 2 4 1 1 1 2 8 5 5 4 5 5 2 9 7 7 1 2 6 7 4 9 9 8 1 4 9 1 7 1 0 3 4 2 2 8 0 6 0 8 8 7 2 6 9 8 5 8 5 9 5 9 9 1 9 6 6 0 2 2 5 5 6 0 5 8 9 8 4 0 0 6 8 1 6 6 7 4 2 9 8 9 2 8 9 2 2 7 2 2 0 5 7 0 9 4 4 3 1 3 2 9 0 8 5 6 9 7 8 4 4 9 3 9 4 n o i t a c o l l A n i a M 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 t s e W h t r o N 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 s e c n i v o r p l a i 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 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 ( 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 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 o t ; s e n i l e d i u g t n e m e g a n a M 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 a c i r f A h t u o S r o f k r o w e m a r F 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 d e r a l c e d y b d e g a m a d s e g d i r b d n a s d a o r f o r i a p e r d a o r e h t f o e t a t s e h t e v o r p m i o t ; s r e t s a s i d l a r u t a n ; e r u t c u r t s a r f n i n o i t a r e n e g y t i c i r t c e l e g n i v r e s k r o w t e n n o s u c o f l a i c e p s a h t i w y t e f a s d a o r e v o r p m i o t . s a e r a l a r u r n i y t e f a s n a i r t s e d e p 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 n i t u o r 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 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 ( s e c n i v o r p s d a o r l l a e r u s n e o t ; e c n a n e t n i a m l a i c e p s d n a c i d o i r e p 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 r e p s a d e i f i s s a l c e r a t n a r G t r o p s n a r T ) 5 3 e t o V ( GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 33 Ino 15 Ka 2015 33 A E Y N E X G N I , 4 O L E S I S A H T I S I E W Z A D N U F I Z E S I L A M O L E B A S E G N E W L E H K O H K E I Z N E B E S I M E Y A M O N O L E L H N I Z E Y I N I L A M E A Z E G N E Z E E W Z A D N U F I Z E Z O L E B A Z I 7 4 0 8 4 2 1 6 9 7 2 4 1 1 1 1 8 5 5 4 5 5 2 9 7 7 1 2 6 7 4 9 9 7 1 4 9 1 7 1 0 3 4 2 2 8 5 5 9 5 8 7 2 6 9 8 5 8 5 9 5 9 9 1 9 6 6 0 2 2 5 3 4 7 0 8 9 8 4 0 0 6 8 1 6 6 7 4 2 9 8 9 2 8 9 2 2 7 2 2 0 5 7 0 9 4 4 3 1 3 2 9 0 8 5 6 9 7 8 4 4 9 3 9 4 6 1 / 5 1 0 2 i l a m o l e b a s I e w i l u q u g i s E 0 0 0 ' R - ) 0 1 ( - - - ) 1 ( - ) 5 0 1 2 ( ) 4 0 1 1 4 ( 0 0 0 ' R ) 0 2 2 3 4 ( A u m a l o h k I o l u q u g i s I - - - - - - - - - - 1 5 1 9 8 2 1 6 9 7 2 4 1 1 1 2 8 5 5 4 2 6 7 4 9 9 5 5 2 9 7 7 1 8 1 4 9 1 7 1 0 3 4 2 2 8 0 6 0 8 8 7 2 6 9 8 5 8 5 9 5 9 9 1 9 6 6 0 2 2 5 5 6 0 5 8 9 8 4 0 0 6 8 1 6 6 7 4 2 9 8 9 2 8 9 2 2 7 2 2 0 5 7 0 9 4 4 3 1 3 2 9 0 8 5 6 9 7 8 4 4 9 3 9 4 6 1 / 5 1 0 2 i l a m o l e b a s I u l u h k i s E 0 0 0 ' R a g n a l a n o h s t N o h t a k a y N a p a K a g n a l a n o h s t N a p a K e y o h t a k a y N A B M A S I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i e t a t S e e r F g n e t u a G i n e w z a d n u f i z e e k n o l e w z u o g n a y n i m i a w l e k e z n i l h u k o i h t a k a h p m u i h t a k a h p m o Y o q a w g i m e w K . i n e w z a d n u f i z e a h t u h t u k o z e y e w z a d n u f i s I e w i b a y e i l a m e w l o b o l h U o g n o j n I i e w b a y e i l a m e l a m a g I e w l e b a y e i l a m I a p a K e y a g n a l a m u p M e w s e w h t a i z n e b e s i m I a h t u h t u k o z e w k i l a m i e y n e g n a l e k e z n i l h u k U a w s i z n e h s t e s u k o S o l e l e n o b i s I ) b ( a g n a l a n o h s t N o h t a k a y N a p a K a g n a l a n o h s t N a p a K e y o h t a k a y N l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i e t a t S e e r F g n e t u a G A B M A S I e l i k e l e y a w j u k o g n i n e w z a d n u f i z e a l e d n a b i m i a p a K e y a g n a l a m u p M e w l e k e b e e w i b a y e i l a m I o q a w g i m i e k n o y i h t u k u a l e l e k i q u k u ; e l i k e h t e h k u k o g n a k i r f A u m i z i g n i N e o q a w g i m e z e Y a d n i z i s a l a q g n E u s a m a w L a k a l H u a l e d n a l u k o g n e w i s i n a k u l h i e w i l a h s t e i l a m e w l i n e w l e l h o i l a m i a z e g n e w k U a l e k e k a n u k o n o l u w a h k i m i , i n e w z a d n u f i z e a l e l e y n i f u k U a h t a g n i s u k o Y a l e l d n a l h a l h i m e n o l e l h U a l e k e k a n u k o n a l a q u k u ; i n e w q a w g i m E ; o q a w g i m I a t n i h t E a l h a p m e w K a w h t a g n i s u k o L e y n a k o q a w g i m e w K a w s i n a k u l h u k o N a s i g n u l u k o y e w z a d n u f i z e y i z n e b e s i m e g n a z e g n e w k u e l e l e k e l h n i z i e w z a y n i l a o h o l u h b a m a n o q a w g i m i o m i s i a l u c u h p u k u ; o l e v m e z e w l e z e y n e m i z e i s e g a k u k a n a m u h x u k o y a d n i z i s a l a q g n e s i n e w q a w g m e a h p e h p u k o z e a l u c u h p u k u ; i n e w q a w g m e . a y a h k a m e s i z e i n e w a d n i z e o w a y n i z e g n a b m a h a b a u t n a b u k a h p e h p u k o z e w k u l u h k a k a l i x g u k o g n a w l e k e k a n u k o S o l e l e n o b i s I ) a ( e w z a d n u f i s e Y o q a w g i m e w K ) 5 3 e w b a y e i i l a m I ( a h t u h t u k o z E 34 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 34 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R d e t s u j d A 6 1 / 5 1 0 2 n o i t a c o l l A A n m u l o C t n e m t s u j d A n o i t a c o l l A n i a M 6 1 / 5 1 0 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 A T R A P , 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 2 7 6 9 4 0 9 9 0 6 0 5 7 3 2 1 0 4 9 6 7 3 3 0 5 2 9 0 6 4 8 5 4 9 6 6 0 4 7 4 7 0 6 9 4 0 0 0 0 1 3 1 7 6 6 4 5 7 2 1 0 6 5 4 6 6 6 0 1 1 1 8 8 4 9 1 9 2 6 8 4 3 3 9 9 5 7 7 3 1 1 0 5 6 6 7 9 2 4 1 8 5 7 5 5 1 5 1 0 3 5 1 9 6 5 7 5 1 1 2 7 7 9 5 2 3 0 5 1 5 4 5 5 4 1 6 3 9 2 1 1 9 6 4 8 5 1 - ) 9 5 4 ) 4 8 4 ) 1 ( - ( ( ) 2 ( ) 8 7 1 ( ) 1 3 9 2 ( - ) 6 6 6 ( ) 5 5 0 4 ( - - - - - ) 0 9 1 ( ) 1 1 ( ) 5 8 4 ( ) 8 1 ( ) 8 1 7 ( ) 2 5 3 1 ( ) 7 2 1 ( ) 8 7 6 2 ( - - ) 5 3 4 4 1 ( ) 6 7 5 1 ( ) 0 6 1 7 1 ( 1 3 1 0 5 0 9 9 0 6 4 3 2 4 2 2 0 4 9 6 7 3 3 0 5 0 7 2 6 4 0 6 4 9 6 7 3 3 0 5 7 0 6 9 4 6 6 6 0 1 8 6 7 0 7 4 5 7 2 1 0 6 5 4 6 6 6 0 1 1 0 0 0 1 8 4 9 2 0 3 1 7 9 3 3 9 5 7 7 3 3 6 3 6 6 4 9 6 3 4 1 6 7 7 5 5 1 3 9 6 5 5 1 6 9 6 7 5 1 6 5 1 2 1 1 5 2 3 0 5 1 1 2 1 7 4 1 6 9 0 0 3 1 9 6 4 8 5 1 4 1 3 4 7 2 1 ) 2 1 7 6 3 ( 6 2 0 1 1 3 1 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 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 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 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 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 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 g n i d a e l ) l a t n e m n o r i v n e f o s r a l l i p e h t t r o p p u s t a h t s e v i t a i t i n i d e s a b 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 . l l a r o f 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 f o t n e m e g a n a m d n a e s u 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 ( - y t i n u m m o c 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 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 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 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 p a C n r e t s a E 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 ) 4 2 e t o V ( d n a s t r A e r u t l u C ) 7 3 e t o V ( GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 35 Ino 15 Ka 2015 35 6 1 / 5 1 0 2 i l a m o l e b a s I e w i l u q u g i s E A u m a l o h k I o l u q u g i s I 0 0 0 ' R 0 0 0 ' R 6 1 / 5 1 0 2 i l a m o l e b a s I u l u h k i s E 0 0 0 ' R 2 7 6 9 4 0 9 9 0 6 0 5 7 3 2 1 0 4 9 6 7 3 3 0 5 2 9 0 6 4 8 5 4 9 6 6 0 4 7 4 7 0 6 9 4 0 0 0 0 1 3 1 7 6 6 4 5 7 2 1 0 6 5 4 6 6 6 0 1 1 1 8 8 4 9 1 9 2 6 8 4 3 3 9 9 5 7 7 3 1 1 0 5 6 6 7 9 2 4 1 8 5 7 5 5 1 5 1 0 3 5 1 9 6 5 7 5 1 1 2 7 7 9 5 2 3 0 5 1 5 4 5 5 4 1 6 3 9 2 1 1 9 6 4 8 5 1 - ) 9 5 4 ) 4 8 4 ) 1 ( - ( ( - ) 2 ( ) 8 7 1 ( ) 1 3 9 2 ( ) 6 6 6 ( ) 5 5 0 4 ( - - - - ) 0 9 1 ( - ) 1 1 ( ) 5 8 4 ( ) 8 1 ( ) 8 1 7 ( ) 2 5 3 1 ( ) 7 2 1 ( ) 8 7 6 2 ( ) 5 3 4 4 1 ( - - ) 6 7 5 1 ( ) 0 6 1 7 1 ( 1 3 1 0 5 0 9 9 0 6 4 3 2 4 2 2 0 4 9 6 7 3 3 0 5 0 7 2 6 4 0 6 4 9 6 7 3 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k o z e a d n i z i s a l a q g n u k . o m i l o z e w ) 4 2 e w b a y e i i l a m I ( a g n a l a n o h s t N o h t a k a y N a p a K a g n a l a n o h s t N A B M A S I l a t a N - u l u Z a w K a p a K o h t a k a y N a g n a l a m u p M o p o p m L i e t a t S e e r F g n e t u a G a l e d n a b i m i a z i s n i z i , a y a h k a m e s a y e n i n e h b o l o d a m e s a y i n i h t a k a h p i m e u l u h k a k e w s i d n o q u k o ( o z i s o n i n e g n i z e o z u z n i a s i l a b o l d n o l d u k o l o l e l h o g n ) i n i l i b m a h p a b u h t a m a e w h s i c n i e d a k i y a y e a y a h k e s a w i n e m u l u h u a k e s e w k u e w z a d n u f i s e l . e k n o l e w z a k o m a z i m e n a p a K a g n a l a m u p M a l e d n a l u k o g n e w i b a y e i l a m I i z a w l o y o p a t i m e y a d n i z i s a l a q g n i a l u q u g u k U i n i h t a k a h p m E i z a w l o Y o p a t i m I ) 7 3 e w b a y e i i l a m I ( e y n a k o k i c u b U o k i s a m a N a p a K a g n a l a m u p M a l e d n a l u k o g n e w i b a y e i l a m I i n i z o g n e a l e g n e l e o m i l o z e y i h t a k a h p i m i a z i s u k U - e w i z n e b e s M o s o l e l e n o b i s I ) a ( i h t a l h a m A , o m i l o z E 36 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 36 d e t s u j d A 6 1 / 5 1 0 2 n o i t a c o l l A A n m u l o C t n e m t s u j d A n o i t a c o l l A n i a M 6 1 / 5 1 0 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 A T R A P , 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 4 4 9 9 4 0 5 4 3 9 2 9 8 2 8 8 5 0 5 1 5 0 3 2 1 3 6 9 1 1 8 2 5 1 1 2 7 1 1 9 5 9 1 6 8 5 6 3 9 8 6 1 3 4 6 1 7 4 8 9 9 9 5 4 2 0 9 2 5 8 4 1 3 3 8 6 1 2 8 7 7 2 3 5 3 5 6 2 - 0 3 7 8 0 2 ) 2 8 5 2 ( ) 8 1 5 ( ) 6 1 0 1 ( - ) 4 2 8 7 ( - - ) 0 4 ( ) 0 2 3 ( ) 3 7 4 8 ( ) 0 0 3 2 1 ( - ) 6 5 4 ) 8 7 6 ( ( ) 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(cid:76) (cid:85) (cid:73) (cid:44) (cid:3) (cid:36) (cid:75) (cid:87) (cid:88) (cid:82) (cid:54) (cid:3) (cid:87) (cid:85) (cid:82) (cid:83) (cid:83) (cid:88) (cid:86) (cid:3) (cid:82) (cid:55) ) n o i t a c u d E s l l i k S e f i L ( S D A d n a V H I I ) a ( n o i t a c u d E c i s a B o t ; s l o o h c s c i l b u p d e t c e l e s t a g n i n r a e l d n a g n i h c a e t n o i t a p i c i t r a p r e n r a e l f o t n e m e v e i h c a e h t e v o r p m i ) T S M ( y g o l o n h c e T d n a s e c n e i c S , s c i t a m e h t a M f o t n e m e v o r p m i e h t r o f s r e n r a e l d n a s r e h c a e t l o o h c s , t r o p p u s d n a t n e m p o l e v e d , n o i t a s i l i t u h t i w t n e t s i s n o c , s p i h s r e n t r a p d n a g n i c r u o s e r , y l p p u s , d n a m e d r e h c a e t , s e t a r s s e c c u s d n a e h t d n a 9 1 0 2 n a l P n o i t c A e h t n i t e s s t e g r a t . n a l P t n e m p o l e v e D l a n o i t a N . n e r d l i h c 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 a h t i w , ) s I T S ( s n o i t c e f n i d e t t i m s n a r t y l l a u x e s n o i t a c o l l a l a n o i t i d n o C , s l o o h c s o t s e c r u o s e r d n a t r o p p u s e d i v o r p o T t n a r G y g o l o n h c e T d n a e c n e i c S , s h t a M ) b ( d n a B T , I V H o t n e r d l i h c f o y t i l i b a r e n l u v e h t e c u d e r t c a p m i 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 d n a e v i t r o p p u s , 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 o t ; s r o t a c u d e d n a 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 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 , n o i t a n i m i r c s i d 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 o t ; e s u b a / t n e m s s a r a h l a u x e s f o m r o f y n a d n a a m g i t s d e s a b - s t h g i r , 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 t n a r G ) 4 1 e t o V ( GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 37 Ino 15 Ka 2015 37 6 1 / 5 1 0 2 i l a m o l e b a s I e w i l u q u g i s E A u m a l o h k I o l u q u g i s I 0 0 0 ' R 0 0 0 ' R 6 1 / 5 1 0 2 i l a m o l e b a s I u l u h k i s E 0 0 0 ' R A E Y N E X G N I , 5 O L E S I S A H T I S I I N E W Z A D N U F I S E E L I H T U K O E W L E B A Y E I L A M E Y E Y N E X G N I e w z a d n u f i s I e w i b a y e i l a m e w l o b o l h U o g n o j n I i e w b a y E i l a m e L a m a g I e w l e b a y e i l a m I 2 4 9 6 1 3 ) 3 4 2 0 3 ( 5 8 1 7 4 3 A B M A S I - a g n a w i b a g n e i l a m I 4 0 5 4 3 4 4 9 9 9 2 9 8 2 8 8 5 0 5 1 5 0 3 2 1 3 6 9 1 1 8 2 5 1 1 2 7 1 1 9 5 9 1 6 8 5 6 3 9 8 6 1 3 4 6 1 7 4 8 9 9 9 5 4 2 0 9 2 5 8 4 1 3 3 8 6 1 2 8 7 7 2 3 5 3 5 6 2 0 3 7 8 0 2 - ) 2 8 5 2 ( ) 8 1 5 ( ) 6 1 0 1 ( - ) 4 2 8 7 ( - - ) 0 2 3 ( ) 0 4 ( - ) 6 5 4 ) 8 7 6 ( ( ) 3 7 4 8 ( ) 0 0 3 2 1 ( ) 0 3 4 ) 0 0 6 ( ( ) 1 5 6 7 ( ) 5 5 9 1 1 ( - - 6 8 0 7 3 2 6 4 0 1 5 4 9 9 2 8 8 5 0 5 5 7 8 0 3 1 3 6 9 1 1 8 2 5 1 3 5 7 1 1 3 6 9 1 9 5 0 5 4 5 4 1 2 3 2 4 8 7 4 8 9 9 9 5 9 7 9 0 4 6 3 1 9 3 3 1 1 2 2 8 7 3 3 3 5 3 5 6 2 0 3 0 1 2 2 a g n a l a n o h s t N o h t a k a y N a p a K a g n a l a n o h s t N l a t a N - u l u Z a w K a p a K o h t a k a y N a g n a l a m u p M o p o p m L i e t a t S e e r F g n e t u a G i s n e y a s I , o l a b i z e w K a w d n u f u k o n a w s i d n u f u k u i d n u f a b a a w z u z u k o a l u c u h p u k u ; i h t a k a h p m o z e l i h t i z e i n e l o k i z e ) T S M ( e h s e h p e w h c u b o z e N , a l e l e m u h p u k o l a g n i z e n a y n a k a d n a b i z u k o g n , a k e s e w k o n a s i k u h t u h t u k u , a w s i z n e h s t e s u k u a l e l d n e g n , a n a s i b m a b u k o n e l o k i s e z a z i s n i z i e w k e b u k o e w l e h p o 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u a s i h p i c n u k u ; a h s i h t o k a n ; i s n a c o k o g n a w z e y n u k u l h u k o z a l e l d n i z i e y n i z e n a k e z n a l h u k u , i s a w c a g n a i n e l o k i z e o l e g n u l a m a n o y a n a l e h t a h t i z e i s n a c o z o f i z e n B T - i , I V H - e n i z e i n e n a d n a t n i z e u l u h k a k e w l i x g u k , ) I T S - a m a ( i n e n a g n i z e i n i z o g n e a l e g n e l u k u a s i h p i c n u k u a l e l e k i q u k u ; a h s i h t o k a n i d n u f a b u k a l u l e b i , e l i h p e h p e o w a d n e g n a l e k e z n i l h u k u . i n i z o g n e a l e g n e l i z e i n e n a g n i z e s a n i d n u f a b u k e l e n a f i z e o m u q n i z i a h t a h t u k o n o n o h k a m a , a h t a l e b u k o z e w k o l i p m e z e w l o n o h k a m a Y o d n u f m I ( S D A I ) o l i p m E ) 4 1 e w b a y e i i l a m I ( a p a K a g n a l a m u p M a l e d n a l u k o g n e w i b a y e i l a m I u m i z i g n i N e V H I - i a l e k i v u k o l u s i a k e s e w k U I - e n e y n a k V H - e s o l e l e n o b i s I ) a ( o l e k e s i s i y E o d n u f m I 38 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 38 d e t s u j d A 6 1 / 5 1 0 2 n o i t a c o l l A A n m u l o C t n e m t s u j d A 0 0 0 ' R 0 0 0 ' R 0 0 4 4 1 3 5 5 7 8 7 6 7 5 0 3 1 0 1 4 3 0 7 8 2 8 8 0 4 2 0 1 1 0 5 3 4 4 5 6 1 7 2 4 1 6 6 5 1 8 3 5 1 4 9 9 2 1 8 3 5 8 6 6 0 5 9 6 5 5 1 5 0 5 1 1 9 2 5 9 8 7 8 2 7 9 2 1 8 2 8 6 8 4 0 4 1 2 7 2 9 5 3 4 0 7 3 2 3 1 4 8 9 2 1 0 0 8 4 8 3 1 1 1 0 3 7 0 7 6 3 1 3 7 0 2 9 5 0 1 9 6 8 5 0 3 6 3 1 3 5 7 7 9 2 2 1 - 2 1 5 8 5 3 2 4 9 7 8 2 1 4 8 2 8 5 1 6 2 5 9 6 1 0 1 0 7 7 5 4 0 7 1 4 5 ) 9 5 0 ) 7 5 7 ) 9 1 2 7 2 ( - - ) 1 1 7 ) 0 6 5 6 1 ) 8 ( ( ( ( ( ) 0 2 ( ) 9 5 5 7 ( ) 4 3 3 8 1 ( ) 1 4 4 ( ) 8 4 3 9 4 ( ) 2 2 1 ( ) 3 9 2 8 ( - - ) 1 ( ) 8 1 8 ( - 0 6 9 1 2 ) 2 8 5 6 6 ( - - - 7 5 2 4 6 1 ) 0 5 7 0 1 ( ) 3 4 1 ( ) 1 4 0 4 3 ( - 3 8 2 1 4 1 A T R A P , 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 6 1 / 5 1 0 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 6 1 1 0 2 0 1 0 0 0 ' R 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 5 1 7 3 0 7 5 6 0 7 7 5 6 4 9 1 1 9 0 0 3 8 2 9 4 9 0 3 1 8 5 7 9 6 5 0 4 1 2 7 2 9 3 5 2 1 7 3 1 1 5 1 2 3 1 4 8 9 2 1 0 1 8 4 8 3 1 1 1 2 1 3 7 3 7 3 1 3 7 0 2 9 5 0 5 9 4 6 5 0 3 6 3 1 3 5 7 7 9 2 2 1 - 5 5 2 4 9 1 2 4 9 7 8 2 1 9 5 3 9 5 4 0 4 5 9 6 2 4 1 4 0 8 2 6 7 5 7 2 5 n o i t a c o l l A n i a M 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 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 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 d e t a c o l l a n U L A T O T o p o p m L i h t l a e H f o t n e m t r a p e D l a n o i t a n e h t t r o p p u s o t n o i t i s n a r t f e i l e R S D A I r o f n a l P y c n e g r e m E . s s e c o r p t n e m p o l e v e d 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 e c n a h n e o t ; e c n a r u s s a y t i l a u q d n a s m e t s y s . e r u t c u r t s a r f n i h t l a e h r e v i l e d o t y t i c a p a c : 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 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 ( ; I B T d n a S D 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 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 A d n a V H e v i s n e h e r p m o C I ) a ( ) 6 1 e t o V ( h t l a e H . s r e n r a e l d e t e g r a t t n a r G ) 4 1 e t o V ( e p a C n r e t s a E n o i t a c o l l a l a n o i t i d n o C o t g n i m r o w e d d n a 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 ( n o i t a c u d E c i s a B GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 39 Ino 15 Ka 2015 39 7 5 0 3 1 0 1 0 0 0 ' R 0 0 4 4 1 3 5 5 7 8 7 6 4 3 0 7 8 2 8 8 0 4 2 0 0 5 3 4 4 5 6 1 7 2 4 1 6 6 5 1 8 3 5 1 4 9 9 2 1 1 1 8 3 5 8 6 6 0 5 9 6 5 5 1 5 0 5 1 1 9 2 5 9 8 7 8 2 7 9 2 1 8 2 8 6 8 4 0 4 1 2 7 2 9 5 3 4 0 7 3 4 8 9 2 1 0 0 8 4 8 3 1 2 3 1 1 1 6 1 / 5 1 0 2 i l a m o l e b a s I e w i l u q u g i s E A u m a l o h k I o l u q u g i s I 0 0 0 ' R ) 9 5 0 ) 7 5 7 ) 9 1 2 7 2 ( - - ) 1 1 7 ) 0 6 5 6 1 ) 8 ( ( ( ( ( ) 0 2 ( ) 9 5 5 7 ( ) 4 3 3 8 1 ( ) 1 4 4 ( ) 8 4 3 9 4 ( ) 2 2 1 ( ) 3 9 2 8 ( - - ) 1 ( ) 8 1 8 ( 0 3 7 0 7 6 3 1 ) 2 8 5 6 6 ( 3 7 0 2 9 5 0 1 9 6 8 5 0 3 6 3 1 3 5 7 7 9 2 2 1 - 2 1 5 8 5 3 2 4 9 7 8 2 1 4 8 2 8 5 1 6 2 5 9 6 1 0 1 0 7 7 5 4 0 7 1 4 5 - - - 0 6 9 1 2 - 7 5 2 4 6 1 ) 0 5 7 0 1 ( ) 3 4 1 ( ) 1 4 0 4 3 ( - 3 8 2 1 4 1 6 1 / 5 1 0 2 6 1 1 0 2 0 1 0 0 0 ' R i l a m o l e b a s I u l u h k i s E 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 5 1 7 3 0 7 5 6 0 7 7 5 5 1 6 4 9 1 1 9 0 0 3 8 2 9 4 9 0 3 1 8 5 7 9 6 5 0 4 1 2 7 2 9 3 5 2 1 7 3 2 3 1 4 8 9 2 1 0 1 8 4 8 3 1 1 1 2 1 3 7 3 7 3 1 3 7 0 2 9 5 0 5 9 4 6 5 0 3 6 3 1 3 5 7 7 9 2 2 1 - 5 5 2 4 9 1 2 4 9 7 8 2 1 9 5 3 9 5 4 0 4 5 9 6 2 4 1 4 0 8 2 6 7 5 7 2 5 A E Y N E X G N I , 5 O L E S I S A H T I S I I N E W Z A D N U F I S E E L I H T U K O E W L E B A Y E I L A M E Y E Y N E X G N I e w z a d n u f i s I e w i b a y e i l a m e w l o b o l h U o g n o j n I i e w b a y E i l a m e L a m a g I e w l e b a y e i l a m I a p a K a g n a l a m u p M a l e d n a l u k o g n e w i b a y e i l a m I o c o s m o n u k o a l d u k o g n a l e k e z n i l h u k U a l d u k o Z o l e l h n i z e S o l e l e n o b i s I ) c ( o l e k e s i s i y E o d n u f m I a g n a l a n o h s t N o h t a k a y N a p a K a g n a l a n o h s t N A B M A S I l a t a N - u l u Z a w K a p a K o h t a k a y N a g n a l a m u p M o p o p m L i e t a t S e e r F g n e t u a G . i d n u f a b u k a l e d n a b i m i u m e l e k i z i a h p i h k u k o y i h t i m e g n a l e k e z n i l h u k o n e k n o l e w z u K i n e l o k i z E ) 4 1 e w b a y e i i l a m I ( a g n a l a n o h s t N o h t a k a y N a p a K a g n a l a n o h s t N A B M A S I l a t a N - u l u Z a w K a p a K o h t a k a y N a g n a l a m u p M o p o p m L i e t a t S e e r F g n e t u a G a l e d n a b i m i o l u l u b m o s i s I a l u q u g u k o l i n e w l e l h o e k n o l e w z a K o y a m u h t u h p i s E o m i s e w L o l e l h U a k e s e w k u o l i p m e z e W i n e w g n a y n m E o l i p m e z e w L ; B T - e n e y n a k I S D A - e S I I S D A - e n V H - e w o l e l e m u p m i y o a l e m u h p m u I S D A - e n e y n a k V H I a g n a l a n o h s t N o h t a k a y N a p a K a g n a l a n o h s t N a g n a w i b a g n e i l a m I A B M A S I l a t a N - u l u Z a w K a p a K o h t a k a y N a g n a l a m u p M o p o p m L i e t a t S e e r F g n e t u a G a l e z e k i n u k o a l d n a m a a s i b m a k a h q u k u ; a g n i z i a l e l e k i q u k o n o n a g n a l h n i z i a s i k u h t u h t u k o z : a w l a b u k o l i p m e z e w k o y a z n e b e s e n a h s t n e o l e l h n i z i , o l i p m e z e w k e h s e h p e w h c u b u . o l i p m e z e y a d n i z i s a l a q g n e g n a l e d n a b i m i a d n i z i s a l a q g n i o n o c g n a z n e w k o n a l e l e s u v u k u o l i p m e z e Z a z i s n i z I a p a K a g n a l a m u p M a l e d n a l u k o g n e w i b a y e i l a m I , a l e k e k a n u k u , a h k a w k u a s i l u h k u k u a z i s u k U a l u c u h p u k o S o l e l e n o b i s I ) b ( a p a K a g n a l a m u p M a l e d n a l u k o g n e w i b a y e i l a m I a s i k u h t u h t u k u o l i p m e z e w a h k a h k m u a z i s u k U - e s e w l e y i d i d i s E o l e l e n o b i s I ) a ( ) 6 1 e w b a y e i i l a m I ( o l i p m e z E 40 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 40 d e t s u j d A 6 1 / 5 1 0 2 n o i t a c o l l A A n m u l o C t n e m t s u j d A n o i t a c o l l A n i a M 6 1 / 5 1 0 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 A T R A P , 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 2 9 9 4 6 1 5 8 5 7 5 8 0 4 4 1 1 5 1 2 2 7 0 1 5 7 2 9 7 2 4 6 8 1 6 1 1 7 7 0 1 6 2 7 3 2 6 0 2 4 8 2 7 5 0 4 4 8 9 7 9 5 7 4 5 3 2 7 7 8 3 8 2 2 6 1 5 6 2 8 0 4 0 8 3 1 3 1 3 6 0 2 2 1 5 7 9 1 4 3 1 1 2 1 ) 0 4 ( ) 2 1 2 6 ( ) 9 1 6 1 ( - ) 3 5 ) 4 8 4 ) 4 9 6 ( 4 2 ( ( ) 7 7 2 ( 4 1 4 4 ) 5 6 9 0 1 ( 0 0 0 0 0 1 - - - - - - - - 4 0 2 4 0 2 4 0 2 7 7 7 8 0 4 4 1 4 0 2 6 0 2 4 0 2 4 0 2 4 0 2 7 7 7 7 7 2 4 0 2 7 2 7 3 2 6 9 4 8 2 7 5 0 4 4 8 9 7 9 5 7 4 5 3 2 7 7 8 3 8 2 2 6 1 5 6 2 8 0 4 0 8 3 1 3 1 3 6 0 2 2 1 5 7 9 1 1 4 3 1 1 2 1 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R 5 7 5 2 7 1 8 2 1 2 1 4 6 0 2 6 0 4 8 8 6 8 6 0 2 5 0 4 3 3 5 4 9 3 1 2 1 1 2 3 6 5 1 3 2 - ) 2 6 3 ) 4 4 5 ) 6 8 9 ) 7 3 7 ) 9 2 4 ) 5 0 4 ) 8 7 7 3 1 3 1 4 3 3 ( ( ( ( ( ( ( - ) 9 4 9 ( ) 5 1 2 1 ( 7 3 9 5 7 5 2 8 2 2 7 2 6 4 2 3 4 1 0 9 5 1 1 5 2 0 1 8 6 3 3 2 7 7 1 1 6 0 3 3 1 7 3 4 2 - 7 0 2 6 2 3 ) 5 0 4 4 2 ( 2 1 6 0 5 3 5 7 6 2 0 3 8 1 0 0 0 0 0 1 5 7 6 2 0 2 8 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 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 d e t a c o l l a n U L A T O T e t a t S e e r F g n e t u a G 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 , e c n a r u s n I 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 d n a 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 n o i s i v o r p e k a t r e d n u o t ; l l a r o f e g a r e v o c h t l a e h l a s r e v i n u g n i s i l a e r r o f n o i s i v e h t h t i w e n i l n i t x e t n o c s i h t h g u o r h t d e d n u f s t c i r t s i d e h t n i n e k a t r e d n u n i s e i t i v i t c a 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 s e i t i v i t c a / s n o i t n e v r e t n i f o s s e n e v i t c e f f e e h t s s e s s a o t ; s a e r a s u c o f d e i f i t n e d i . 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 n a y r e v i l e d 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 d e t a r g e t n i d n a 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 ) 6 1 e t o V ( h t l a e H s t n e m e l t t e S ) 8 3 e t o V ( n a m u H 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 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 e h t h t i w 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 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 d n a c i m o n o c e r e h t o , s d a o r l a r u r d n a s d a o r 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 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 , s e i r t s u d n i e h t d n a e c n a n e t n i a m d a o r : s e n i l e d i u g . t n e m e g a n a m e t s a w d n a n o i t a c o l l a l a n o i t i d n o C 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 ( 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 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 s k r o W c i l b u P ) 1 1 e t o V ( GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 41 Ino 15 Ka 2015 41 6 1 / 5 1 0 2 i l a m o l e b a s I e w i l u q u g i s E A u m a l o h k I o l u q u g i s I 0 0 0 ' R 0 0 0 ' R 6 1 / 5 1 0 2 i l a m o l e b a s I u l u h k i s E 0 0 0 ' R 2 9 9 4 6 1 5 8 5 7 5 8 0 4 4 1 1 5 1 2 2 7 0 1 5 7 2 4 7 2 9 6 8 1 6 1 1 7 7 0 1 6 2 7 3 2 6 0 4 8 2 7 5 0 4 4 8 9 7 9 5 7 4 5 3 2 7 7 8 3 8 2 2 6 1 5 6 2 8 0 4 0 8 3 1 3 1 3 6 0 2 2 1 5 7 9 2 1 4 3 1 1 2 1 - ) 2 1 2 6 ( ) 0 4 ( ) 9 1 6 1 ( ) 3 5 ) 4 8 4 ) 4 9 6 ( 4 2 ( ( ) 7 7 2 ( 4 1 4 4 ) 5 6 9 0 1 ( 0 0 0 0 0 1 - - - - - - - - 4 0 2 4 0 2 4 0 2 7 7 7 8 0 4 4 1 4 0 2 6 0 2 4 0 2 4 0 2 4 0 2 7 7 7 7 7 2 4 0 2 7 2 7 3 2 6 9 4 8 2 7 5 0 4 4 8 9 7 9 5 7 4 5 3 2 7 7 8 3 8 2 2 6 1 5 6 2 8 0 4 0 8 3 1 3 1 3 6 0 2 2 1 5 7 9 1 1 4 3 1 1 2 1 5 7 5 2 7 1 8 2 1 2 1 4 6 0 2 6 0 4 8 8 6 8 6 0 2 5 0 4 3 3 5 4 9 3 1 2 1 1 2 3 6 5 1 3 2 - ) 2 6 3 ) 4 4 5 ) 6 8 9 ) 7 3 7 ) 9 2 4 ) 5 0 4 ) 8 7 7 3 1 3 1 4 3 3 ( ( ( ( ( ( ( ) 9 4 9 ( ) 5 1 2 1 ( - 7 3 9 5 7 5 2 8 2 2 7 2 6 4 2 3 4 1 0 9 5 1 1 5 2 0 1 8 6 3 3 2 7 7 1 1 6 0 3 3 1 7 3 4 2 - 7 0 2 6 2 3 ) 5 0 4 4 2 ( 2 1 6 0 5 3 5 7 6 2 0 3 8 1 0 0 0 0 0 1 5 7 6 2 0 2 8 1 A E Y N E X G N I , 5 O L E S I S A H T I S I I N E W Z A D N U F I S E E L I H T U K O E W L E B A Y E I L A M E Y E Y N E X G N I e w z a d n u f i s I e w i b a y e i l a m e w l o b o l h U o g n o j n I i e w b a y E i l a m e L a m a g I e w l e b a y e i l a m I a g n a l a n o h s t N o h t a k a y N a p a K a g n a l a n o h s t N A B M A S I l a t a N - u l u Z a w K a p a K o h t a k a y N a g n a l a m u p M o p o p m L i e t a t S e e r F g n e t u a G o l i p m e z e a s i l a b o l d n o l d u k o w i z n e b e s m o l o l e l h u a d n o q u k u ; e k n o b u t n a b u k e l e l e k i j i n e b a l h m e a z n e b e s u k u a l o l h u k u ; e w i z e v e i n e h k a h k i m e i n e d n u f i z e i z n e b e s i m e g n / a l e l e n e g n u k o g n . o l e l e n o b i s i s e l a g n e w l e h k o h k e e l u h c u b u e l u g n u s i s i h t u f e z a h c i s e y n i s a g n a d n u f i s i a b u k u a l e m u v u k u , e k n o l e w z a K a l e l d n e g n o s a z o g n i d i z e n a n a s i b m a h u b o o l i p m e z e a z u z u k o w o n o b m o n a n a s i b m a h e a l e d n a b i m i o l i p m e z e W i s n e l a w h s m U a l a q u k o l o l i p m e z e w l e k n o l e w z u K o l i p m e z e W a p a K a g n a l a m u p M a l e d n a l u k o g n e w i b a y e i l a m I o z i s o g n a l e k a h p u k o b e l u h c u b u a l o l h u k U e s n e l a w h s m o S o l e l e n o b i s I ) c ( ) 6 1 e w b a y e i i l a m I ( o l i p m e z E a p a K a g n a l a m u p M a l e d n a l u k o g n e w i b a y e i l a m I a w i h k a w k u a l e h k o h k u k o g n a l e k e z n e z n i l h u k U a w s i k u h t u h t u k o S o l e l e n o b i s I a l a l h u k o Z o w a d n i z I a g n a l a n o h s t N o h t a k a y N a p a K a g n a l a n o h s t N A B M A S I l a t a N - u l u Z a w K a p a K o h t a k a y N a g n a l a m u p M o p o p m L i e t a t S e e r F g n e t u a G a l e d n a b i m i i h t u f e m e m i s i z e a l a l h u k o z o w a d n i z e w k u t n a b A a l a l h u k o Z o w a d n i z e w K . e w l e y i d i d i z e ) 8 3 e w b a y e i i l a m I ( u t n a b A a g n a l a n o h s t N o h t a k a y N a p a K a g n a l a n o h s t N a g n a w i b a g n e i l a m I A B M A S I l a t a N - u l u Z a w K a p a K o h t a k a y N a g n a l a m u p M o p o p m L i e t a t S e e r F g n e t u a G a l e d n a b i m i i z n e b e s m o a b u h t a m a a h k a w k o y o m a z i m i o y a l e d n a l e a h k a h k i m e l u k u l u z n i z e i z n e b e s m o g n : i n e m u l u h a K i z n e b e s m o L o l e l h U a b e w n u k o Y a w l e k e k a n u k o n o a w g i m e w k a w l e k e k a n u k u a l e l d n a l h a l h i m i a l e d n a l u k o g n , e w i z e v e a l e k a h p u k o z a l e l d n i z i a s i z n e b e s u k o g n i n e w a d n e e m e m i s e o l i p m i , o w a d n e , o k i s a m a z i n o b m i z e n a h s a k a v u k o z e , e l h a k a l a l h n e z e y e n . a m u k n u k n e w k a w h t a g n i s u k o n o h t o n m o z e y a d n i z i s a l a q g n i , a y a h k a m e s a z i n e w a d n i z e o q a w g i m e n a y n i m a y n i m i z i o z a n e g n e o q a w g i m i , o w i h k a z e w k i n e m u l u h a K i z n e b e s i m e w L i n e w z a d n u f i z E e w i z e g n e y E ) 1 1 e w b a y e i i l a m I ( a p a K a g n a l a m u p M a l e d n a l u k o g n e w i b a y e i l a m I a s i l u h k u k u e w z a d n u f i z e y o g n a y n i m i a s i z u z u k U o l e l h o S o l e l e n o b i s I ) a ( i n e m u l u h a K i z n e b e s i m I 42 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 42 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R d e t s u j d A 6 1 / 5 1 0 2 n o i t a c o l l A A n m u l o C t n e m t s u j d A n o i t a c o l l A n i a M 6 1 / 5 1 0 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 A T R A P , 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 5 0 2 0 1 8 0 7 9 1 5 1 0 1 7 2 0 5 1 2 5 9 4 1 2 3 6 7 6 2 4 4 4 5 1 8 8 1 0 3 3 8 7 9 - 0 0 0 0 0 5 2 6 3 0 1 6 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7 9 1 5 1 0 1 7 2 0 5 1 2 5 9 4 1 2 3 6 7 6 2 4 4 4 5 1 8 8 1 0 3 3 8 7 9 - 0 0 0 0 0 5 2 6 3 0 1 6 2 2 - - - - - 0 0 0 0 0 0 2 2 7 1 0 0 5 3 6 5 7 4 0 6 8 9 3 4 6 4 3 5 9 8 6 9 6 8 8 8 9 5 1 6 0 4 3 3 4 1 8 1 9 2 1 3 7 0 4 4 8 1 5 5 ) 9 4 8 ) 1 7 6 ) 7 8 6 - ) 0 4 4 ) 0 7 9 ) 0 6 5 1 1 5 2 ( ( ( ( ( ( ) 7 1 2 ( ) 6 6 0 1 ( - ) 0 6 4 4 1 ( - - - - - - - - - - ) 3 0 5 ) 8 2 1 ) 0 3 3 ) 5 9 4 ( ( ( ( ) 9 9 6 ( ) 1 6 8 1 ( - ) 1 2 ) 2 3 ( ( 4 5 0 1 1 9 7 3 1 2 2 0 7 2 7 2 0 5 1 2 5 3 9 6 2 3 3 7 9 2 4 0 0 6 1 4 5 2 1 3 0 0 0 0 1 - 0 0 0 0 0 5 2 6 3 6 5 0 4 2 - - - - - 0 0 0 0 0 0 2 2 7 1 0 0 5 6 6 0 7 4 1 6 6 2 5 4 6 4 6 8 9 8 1 9 1 9 8 9 5 4 3 6 9 3 0 4 4 1 8 1 9 2 2 5 7 0 4 6 1 2 5 5 5 2 2 3 3 5 ) 9 6 0 4 ( 4 9 2 7 3 5 A E Y N E X G N I , 5 O L E S I S A H T I S I I N E W Z A D N U F I S E E L I H T U K O E W L E B A Y E I L A M E Y E Y N E X G N I e w z a d n u f i s I e w i b a y e i l a m e w l o b o l h U o g n o j n I i e w b a y E i l a m e L a m a g I e w l e b a y e i l a m I a g n a l a n o h s t N o h t a k a y N a p a K a g n a l a n o h s t N a g n a w i b a g n e i l a m I A B M A S I l a t a N - u l u Z a w K a p a K o h t a k a y N a g n a l a m u p M o p o p m L i e t a t S e e r F g n e t u a G i n e s i l u h k u h k e s a n i n e s i l a b o l d n o l d u k e a l i x g u k o g n i z n e b e s m o a b u h t a m a a s i d n a w k u e w i z e g n e y E a b a g n i z e i h t a k a h p m o w a h k a h k m o z o l e l h n i z i . a h s a q u k o a l d n a m a n i z n e b e s i m e W a h k a h k m o L o l e l h o L 4 1 0 2 i n e h k a h k i m E e w l e y i d i d E i h t a k a h p m o Y i n e h k a h k m E i h t a k a h p m o Y i n e w z a d n u f i z E i h t a k a h p m o Y a l e d n a b i m i i n e k a l h o e w z e v e , i h t a k a h p m o z e w a h k a h k m o y i n e m u l u h a K i z n e b e s i m e w L ) 1 1 e w b a y e i i l a m I ( a g n a l a n o h s t N o h t a k a y N a p a K a g n a l a n o h s t N A B M A S I l a t a N - u l u Z a w K a p a K o h t a k a y N a g n a l a m u p M o p o p m L i e t a t S e e r F g n e t u a G o h t a k a y N e s a n a p a K o h t a k a y N e , e t a t S . a g n a l a n o h s t N a l e d n a b i m i a w z i m a k a d i z i a h p a l e w k o z a z i s n i z e w k a w z i m a k a d i z I a s i z n e b e s a b A e e r F - e , a p a K a g n a l a m u p m e s a z i n e w z a d n u f i z e e l e n a f a g n E a l e l d n e g N a p a K a g n a l a m u p M a l e d n a l u k o g n e w i b a y e i l a m I a w i h k a w k u a l e h k o h k u k o g n a l e k e z n i l h u k U a h p a l e w k o S o l e l e n o b i s I a p a K a g n a l a m u p M a l e d n a l u k o g n e w i b a y e i l a m I o l a l d i m e z e w k a y n a k a d n a b i z u k o g n a z i s u k U a y n a k a d n a b u k o S o l e l e n o b i s I a g n a l a n o h s t N o h t a k a y N a p a K a g n a l a n o h s t N A B M A S I l a t a N - u l u Z a w K a p a K o h t a k a y N a g n a l a m u p M o p o p m L i e t a t S e e r F g n e t u a G a l e d n a b i m i a l e z u q g u q g u k o n a k e l e b e c g n u k o z e n u t n a b a Z i b m u k n i z I . e l i h t a b a e n e d n o q a b a n a n a s i z n e b e s u k u o l a l d i m e z E a s i k u h t u h t u k o N a w s i k u h t u h t u k o z E e l h a k a l a l h n e w K ) 7 1 e w b a y e i i l a m I ( a k i r f A u m i z i g n i N e a k e l e b e c g n u k o N o l a l d i m e z E ) 0 4 e w b a y e i i l a m I ( a p a K a g n a l a m u p M a l e d n a l u k o g n e w i b a y e i l a m I e w z a d n u f i s e y o g n a y n i m i a s i z u z u k U o l e l h o Y o z u z n e S o l e l e n o b i s I ) b ( i n e m u l u h a K i z n e b e s i m I 44 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 44 A T R A P , 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 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 - d e t s u j d A 6 1 / 5 1 0 2 n o i t a c o l l A A n m u l o C t n e m t s u j d A 6 1 / 5 1 0 2 n o i t a c o l l A n i a M 0 0 0 ' R 0 0 0 ' R 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 5 2 8 6 4 0 2 - 5 2 8 6 4 0 2 . s l o o h c s o t y t i c i r t c e l e 0 3 0 0 5 1 3 ) 5 4 0 8 0 3 ( 5 7 0 8 5 4 3 L A T O T 5 0 2 3 0 1 1 ) 5 4 0 8 0 3 ( 0 5 2 1 1 4 1 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 , 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 n a m u H e h t f o n o i t c u d o r t n i e h t d n u f o t ; s t c e j o r p e r u t c u r t s a r f n i d n a s t o l i p e c n a r u s n I h t l a e H . s l o o h c s n i e m m a r g o r p n o i t a n i c c a v s u r i v a m o l l i p a P p u d e e p s o t 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 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 ) 4 1 e t o V ( ) 6 1 e t o V ( h t l a e H d n a n o i t a t i n a s , 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 GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 45 Ino 15 Ka 2015 45 A E Y N E X G N I , 6 O L E S I S A H T I S I E L I K E H T E H K I Z E E W I K O Q I Z E O L E L H N I Z I A W L E B A Y I N E W Z A D N U F I Z E E L H I S E G N E W I B A Y E I L A M I 0 3 0 0 5 1 3 ) 5 4 0 8 0 3 ( 5 7 0 8 5 4 3 A B M A S I 5 0 2 3 0 1 1 ) 5 4 0 8 0 3 ( 0 5 2 1 1 4 1 a l e h k o h k u k u ; a d n i z i s a l a q g n e y i z n e b e s i m e n e k n o l e w z a K o l i p m e z e W i s n e l a w h s m o Z o l e l h n i z i a l o l h u k o n . i n e l o k i z e s u r i v a m o l l i p a P n a m u H - e w o v o j m o z o l e l h n i z e w k a w l u h t e w k u 6 1 / 5 1 0 2 i l a m o l e b a s I e w i l u q u g i s E A u m a l o h k I o l u q u g i s I 0 0 0 ' R 0 0 0 ' R 6 1 / 5 1 0 2 i l a m o l e b a s I u l u h k i s E 0 0 0 ' R 5 2 8 6 4 0 2 - 5 2 8 6 4 0 2 i s e g o n a l o c g n u k u a h t u h t u k o u s a m a , i z n a m a g n a l e k e z n i l h u k u ; i n e l o k i z e e l e n a f a g n e a d n i z i s a l a q g n i a d n a q n u k U e l o k i z e Y a d n i z i s a l a q g n e S o l e l e n o b i s I o l e k e s i s i y E o d n u f m I . i n e l o k i z e a w i h k a z e S e b a g N e l e n a f u k O ) 4 1 e w i b a y e i l a m I ( a h p a q u k u , i z n e b e s m u a b u h q u k u , i l a m i z e w k a w h t i h c u k u o n o c g n a z n e w k u ; a d n i z i s a l a q g n e w k a w l e k e z n i l h u k u ) 6 1 e w i b a y e i l a m I ( a s i l u h k u k u a l i z m u e y n u m o a h k a w k o n e y n a k i n e w z a d n u f i z e a b m a n i q g n i z e a l d n a m a a d i g n i d u k U e k n o l e w z u K o l i p m e z e S o l e l e n o b i s I o l i p m e z E o g n o j n I e w i b a y E i l a m e L a m a g I e w l e b a y e i l a m I 46 No. 39755 Act No. 15 of 2015 GOVERNMENT GAZETTE, 26 February 2016 Division of Revenue Amendment Act, 2015 46 B T R A P , 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 - d e t s u j d A 6 1 / 5 1 0 2 n o i t a c o l l A A n m u l o C t n e m t s u j d A 6 1 / 5 1 0 2 n o i t a c o l l A n i a M 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R - - 3 4 2 3 1 6 3 - 5 9 8 5 2 9 9 3 5 7 9 - - - - - - - - 3 4 2 3 1 6 3 - 5 9 8 5 2 9 9 3 5 7 9 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 g n i t a c i d a r e 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 ) a ( e v i t a r e p o o 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 . 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 , s d l o h 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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 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 ) d ( GOVERNMENT GAZETTE, 26 February 2016 Umthetho oChibiyela Ukwabiwa kweziMali, 2015 No. 39755 47 Ino 15 Ka 2015 47 - - 3 4 2 3 1 6 3 - 5 9 8 5 2 9 9 3 5 7 9 - - - - - - - - 3 4 2 3 1 6 3 - 5 9 8 5 2 9 9 3 5 7 9 a g n i z i e w l u c u h p u k e z u k u i s e g a k a d n i z i s a l a q g n i a l u c u h p u k o n e y n a k o n o c g n a z n e w k u , u l u h k m o . m o k s E - u g n i n e w a d n i z e e m u v m e g n a l e k a h p u k o l i h t a k a h p i m i a z i s i z e i h t a k a h p m o z o g n u h k i z e n e n a c n a m a i s i n i z i h b a m a , o y a l u t n e i n i n e d n i m e a l a p i s a m o e w i z n e y e s e b a g n e l e n a f u k o i z n e b e s i m e y a d n i z i s a l a q g n i a d n a q n u k u e l i h t e i l a m e g n a l e k e z n i l h u k U a l a p i s a m a K a d n i z i s a l a q g n e S o l e l e n o b i s I ) a ( . o y a l u t n e o k i s a m a Z a b a d n i z e N a n a s i z n e b e s u k U i l n e m u u h o K o m a h t m o n e a d n i z i s a l a q g n e w k a w k a f u k u , a n o z u k a w l a l h u k o i n e w a d n i z e i s e g a k a b m a n i q g n i e d i g n i d a ) m o k s E ( e k n o l e w z a K ) 6 2 i e w b a y e i l a m I ( a b u k u m o k s E - u o s a h x u w e i l a m e g n a k e s u k o g n e k n o l e w z u K i s e g a k u L e w l e y i d i d u l O o l e l h U a l a q u k U i s e g a k i Z o l e l h n i z e S e w l e y i d i d i s E o l e l e n o b i s I a l d n a m A . 6 1 0 2 - e w o g n a y a h k e s a b i n e m u l u h o l o h t e h k o s i h t a h k i s e g n a z n e b e s u k u a w l e g n a b u l o C e l e c g i m e w l a l a p i s a m O o h s t n i h s o l o b o l h u a w l a d i z e a h t a h p u k o n a n a s i b m a h i z e o k e l d n i z e n o g n u h k i z i e y n i z e a k e s e w k U a m a l k u k o Z o k u q u g n i z e S o l e l e n o b i s I ) b ( ) 4 i e w b a y e i l a m I ( a w s i k u h t u h t u k o l o l e l h u e w k e s u k e z u k u u l u h k a m a a h b o l o d a m a b a l a p i s a m o k i l a m e g n a z i s u k U o w a d n i z I a s i k u h t u h t u k o S o l e l e n o b i s I a l a l h u k o Z o w a d n i z I a k i r f A u m i z i g n i N e s a b i l a l h a b u k a b u h t a m a a l o h t u k o a g n i z a m a n o l i p m e l a g n i z i a l u c u h p o z u k o , a l a l h u k o z . i n i h s i k o l a m e i z a k u l u h k a k i , o y a w l e k e k a n o i h t a k a h p m o k i s n a h p a g n e w h e h u k e z u k u e w l e h p o k o h p i z e i n e w a d n i z e i l a m i z i a l a h s t u k o n e y n a k i n i n i v i s i a s u y n u k u , a l e l h u k U a n a s i z n e b e s u k U a s i k u h t u h t u k o S o l e l e n o b i s I o w a d n i z i a l u q u g u k u o b a g n e w s o l h u k o u h t a h t i s e b u t n a b a g n a b a i l a m i z i l a h s t a b a e w s i m a m i s u k i h t u f o b a N e n e l e h k a s e N . o y a l u t n e i n i n e d n i m e e w l i x g u k , u t n a b a a l a l h i z e o w a d n i z e w k i n e h b o l o d a m E a l a l h u k o Z i l a m i z e S a m a w h k i s I ) 8 3 i e w b a y e i l a m I ( ) 7 i e w b a y e i l a m I ( o s u b m o Z u t n a b A . e d e k a h b a m a g n i z e e s e s a g n a z u l d n i z e w l o l e l h u a d n a q n u k u i l a m e g n a l e k e z n i l h u k U o l e l h U a d n a q n u k o Z o l e l h n i z e S o l e l e n o b i s I ) a ( u s a m a N i z n a m A e d e k a h b a m a Z e s e s a g n a Z u l d n i z e w L a l o c g n u k U a h t u h t u k O 4 5 6 7 5 8 4 ) 0 0 0 4 6 ( 4 5 6 1 2 9 4 i z n e b e s i m e n i n e d n u f i z e i z n a m a Z o g n i d i z e w K a w h t a g n i s u k U a l o h u k U . i n e d n u f i z e a k o q m e s e e l i l o c g n a a w h t a g n i s u k o Y i n i z n e b e s i m e a z a h q i a b m a b u k o n a l u l a z n e w k u a m o n i z n a m a w K a w i g n o k o Y o m a h t m o n e a d n i z i s a l a q g n e z o l e n a f m i z i o q g n a t n i h t o z e i z n a m a w K a w i g n o k o y e N i z n a m a Z o g n i d i z e w K a d n i z i s a l a q g n i a m o n a l a p i s a m o y i n e l e c g i m e i g n i n i z e o w a d n i z i a l e k a h p e a d n i z i s a l a q g n e n i z n a m a z u l u k n i z e i n e w a d n i z e e n e k u l h a k u l h e i h t a k a h p i m i a z i s e u l u k n i z e i n e d n u f i z e u l u h k m o o m a h t m o n e i z n a m a y a l a d n e a d n i z i s a l a q g n i a h s t n i h s u k o n a l u c u h p u k u , a s i g n u l u k u , a l u g n u s u k U . a l a p i s a m u k . u l u h k m o e n e g n a l h E 8 4 2 1 3 1 0 1 ) 0 0 0 4 6 2 ( 8 4 2 5 9 3 0 1 A B M A S I 8 2 3 7 6 - 8 2 3 7 6 o b o l h n o b o l h n u l o o z i s u o h p a l a n o h k e i n i n e d n i m e a l e h p o k o h p u k o n a y a h k a m e s i z e i n e w a d n i z e a y a h k a m e s a Y a b m a n i q g n i z i e w s i h s i c n u k e z u k u o w a d n i z i a l e h k o h k u k o y e l i k e h t e h k e i l a m e g n a l e k e z n i l h u k U i n e d n i m e Y a d n i z i s a l a q g n e S o l e l e n o b i s I ) d ( . a n o h k i l a k a l o h t a g n u l 9 2 7 1 9 5 ) 0 0 0 0 0 2 ( 9 2 7 1 9 7 a w l e y n u h t u k u i h t u k u a s i k e s i n i q o z e o b o l h n o b o l h n e i z n e b e s i m i a l a q u k o n a s i h s e h s u k u , a l e l h u k u a z i s u k U i z n a m a Y a d n i z i s a l a q g n e S o l e l e n o b i s I ) b ( ) 6 3 i e w b a y e i l a m I ( . i z n a m a i l o h t a w a g n e i h t a k a h p i m e g n e j n e w z e v e i n i h t a k a h p i m e i z n a m a w k a l a p i s a m a K a z i s n i z i a s i n a m u h x e o y e l a h s t n i h s u k o n a l u c u h p i y u k u , a s i g n u l i y u k u , a h s t n e a d n i z i s a l a q g n i a l u g n u s u k U a d n u f i z e Y a d n i z i s a l a q g n e S o l e l e n o b i s I ) c ( 6 1 / 5 1 0 2 i l a m o l e b a s I e w i l u q u g i s E A u m a l o h k I o l u q u g i s I 0 0 0 ' R 0 0 0 ' R 6 1 / 5 1 0 2 i l a m o l e b a s I u l u h k i s E 0 0 0 ' R o g n o j n I e w i b a y E i l a m e L a m a g I e w l e b a y e i l a m I B E Y N E X G N I , 6 O L E S I S A H T I S I E L I K E H T E H K I Z E E W I K O Q I Z E O L E L H N I Z E Y A L A P I S A M O K E L H I S E G N E W I B A Y E I L A M I
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