Division of Revenue Amendment Act
This section names the Act and states that certain columns in Schedules 5 and 6 are replaced for the 2014/15 financial year.
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- Act 38 of 2014
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budget allocations government allocations government funding government funding allocations government revenue allocation municipal finance
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This section names the Act and states that certain columns in Schedules 5 and 6 are replaced for the 2014/15 financial year. This section names the Division of Revenue Amendment Act, 2014 and includes Schedule 1 showing national revenue allocations and an adjustment for 2014/15. This provision says the national share includes conditional allocations, fuel levy sharing with metropolitan municipalities, debt service cost, and the contingency reserve. The direct charges for the provincial equitable share are netted out. The provision says national allocations include conditional allocations for provinces and local government, as well as a fuel tax allocation for metropolitan municipalities.
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Provisions of Division of Revenue Amendment Act
Showing 6 of 6
Part
Schedule 1 to the Division of Revenue Act, 2014 (hereinafter referred to as the principal
- 3 Verify source ↗
This Act is called the Division of Revenue Amendment Act, 2014.
AI-assisted research summary: This section names the Act and states that certain columns in Schedules 5 and 6 are replaced for the 2014/15 financial year.
3. This Act is called the Division of Revenue Amendment Act, 2014. GOVERNMENT GAZETTE, 9 December 2014 Nawu wa ku Aviwa ka Mali ya Tiko, 2014 No. 38314 5 No 38 of 2014 5 Ku siviwa ka tikholomo yo sungula, ya vumbirhi na ya vunharhu na Kholomo ya A ya Xiphemu xa B ya Xedulu ya 5 na tikholomo yo sungula, ya vumbirhi na ya vunharhu na Kholomo ya A ya Xiphemu xa B xa Xedulu ya 6 ya Nawu wa 10 wa 2014 2. (1) Kholomo yo sungula, ya vumbirhi na ya vunharhu na Kholomo ya A ya Xiphemu xa B xa Xedulu ya 5 ya Nawu lowu, yi siviwa hi kholomo yo sungula, ya vumbirhi na ya vunharhu na Kholomo A ya Xiphemu xa B xa Xedulu ya 5 ya Nawunkulu leyi boxaka maavelo ya xikongomelo xo hlawuleka eka timasipala ya lembe ximali ra 2014/15. (2) Kholomo yo sungula, ya vumbirhi na ya vunharhu na Kholomo ya A ya Swiphemu swa A na B swa Xedulu ya 6 ya Nawu lowu ta siviwa hi tikholomo yo sungula, ya vumbirhi na ya vunharhu na Kholomo ya A ya Swiphemu swa A na B swa Xedulu ya 6 ya Nawunkulu, leswi boxaka maaavelo ya muxaka wo karhi eka swifundzankulu na timasipala eka minongonoko leyi hlawuriweke ya lembe ximali ra 2014/15. Nhlokomhaka yo koma - 3 Verify source ↗
Nawu lowu wu vuriwa Nawu wa ku Aviwa ka Mali ya Tiko, 2014.
AI-assisted research summary: This section names the Division of Revenue Amendment Act, 2014 and includes Schedule 1 showing national revenue allocations and an adjustment for 2014/15.
3. Nawu lowu wu vuriwa Nawu wa ku Aviwa ka Mali ya Tiko, 2014. 5 10 15 6 No. 38314 Act No. 38 of 2014 GOVERNMENT GAZETTE, 9 December 2014 Division of Revenue Amendment Act, 2014 6 SCHEDULE 1 EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT Spheres of Government National1,2 Provincial Local TOTAL 2014/15 Main Allocation R'000 735 604 179 362 468 075 44 490 145 1 142 562 399 Column A Adjustment 2014/15 Adjusted Allocation R'000 ( 6 222 624) - - ( 6 222 624) R'000 729 381 555 362 468 075 44 490 145 1 136 339 775
Part
SCHEDULE 1
- 1 Verify source ↗
National share includes conditional allocations to provincial and local spheres, general fuel
AI-assisted research summary: This provision says the national share includes conditional allocations, fuel levy sharing with metropolitan municipalities, debt service cost, and the contingency reserve.
1. National share includes conditional allocations to provincial and local spheres, general fuel 1. levy sharing with metropolitan municipalities, debt service cost and the contingency reserve. - 2 Verify source ↗
The direct charges for the provincial equitable share are netted out.
AI-assisted research summary: The direct charges for the provincial equitable share are netted out.
2. The direct charges for the provincial equitable share are netted out. GOVERNMENT GAZETTE, 9 December 2014 Nawu wa ku Aviwa ka Mali ya Tiko, 2014 No. 38314 7 No 38 of 2014 7 XEDULU YA 1 KU AVIWA KO RINGANA KA MALI LEYI HLENGELETIWEKE ETIKWENI HINKWARO EXIKARHI KA SWIYENGE SWINHARHU SWA MFUMO Swiyenge swa Mfumo Kholomo ya A Avelonkulu ra 2014/15 Ku cinciwa Aveleo leri Cinciweke ra '2014/15 R'000 R'000 Rixaka 1,2 Xifundzankulu Muganga NTSENGO - 1 Verify source ↗
Nkavelo wa rixaka wu katsa maavelo lawa ya nga na swipimelo eka swifundzankulu na swiyenge swa
AI-assisted research summary: The provision says national allocations include conditional allocations for provinces and local government, as well as a fuel tax allocation for metropolitan municipalities.
1. Nkavelo wa rixaka wu katsa maavelo lawa ya nga na swipimelo eka swifundzankulu na swiyenge swa muganga, xibalo xa swipfurhisi lexi avelaniwaka na timasipala ta le madorobeni, ku durheriwa hi ku hakela swikweleti na leswi hlayiseriwaka mhaka ya xihatla. 735 604 179 362 468 075 44 490 145 1 142 562 399 729 381 555 362 468 075 44 490 145 1 136 339 775 R'000 ( 6 222 624) - - ( 6 222 624) - 2 Verify source ↗
Tichaji to kongoma ta nkavelo wa swifundzankulu ti susiwile.
2. Tichaji to kongoma ta nkavelo wa swifundzankulu ti susiwile. 8 No. 38314 Act No. 38 of 2014 GOVERNMENT GAZETTE, 9 December 2014 Division of Revenue Amendment Act, 2014 8 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 0 1 8 8 2 2 1 3 5 6 4 1 6 1 8 0 6 2 3 6 2 1 2 3 7 8 5 2 2 0 1 8 5 3 1 0 9 3 8 7 3 0 1 4 9 7 1 6 3 3 2 9 2 8 0 6 0 6 8 4 1 9 7 7 1 1 1 3 1 3 4 5 5 2 0 6 3 2 6 1 8 7 5 8 3 5 2 6 8 0 1 1 1 - 2 0 6 3 2 6 5 4 4 6 4 3 2 0 6 3 2 6 0 0 7 2 8 8 - - - - - - - - - - - - - - - - - - - 6 7 6 7 9 3 0 1 8 8 2 2 1 3 5 6 4 1 6 1 8 0 6 2 3 6 2 1 2 3 7 8 5 2 2 0 1 8 5 3 1 0 9 3 8 7 3 0 1 4 9 7 1 6 3 3 2 9 2 8 0 6 0 6 8 4 1 9 7 7 1 1 1 3 1 3 4 5 5 2 0 6 3 2 6 1 8 7 5 8 3 5 2 6 8 0 1 2 0 6 3 2 6 5 4 4 6 4 3 2 0 6 3 2 6 4 2 0 5 8 4 - 1 1 1 7 5 6 8 5 3 8 1 9 9 5 3 9 1 8 5 1 4 - 7 2 7 0 1 7 1 4 1 5 9 3 0 5 0 0 0 3 1 2 - - - - - - - - - - 1 7 5 6 8 5 3 8 1 9 9 5 3 9 1 8 5 1 4 - 7 2 7 0 1 7 1 4 1 5 9 3 0 5 0 0 0 3 1 2 4 8 5 6 2 3 7 6 7 6 7 9 3 8 0 9 8 2 9 6 5 1 / 4 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 5 1 / 4 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 e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G d n a , s n a e m e t a v i r p h g u o r h t d n a l d e r i u q c a s e s i r p r e t n e g n i d d a - e u l a v n i d e g a g n e e r a o t ; 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 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 g n i t e g r a t y b t n e m p o l e v e d l a r u t l u c i r g a d n a n o i t u t i t s e r d n a l f o s e i r a i c i f e n e b y l s u o i v e r p r e h t o d n a ; n o i t u b i r t s i d e r 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 . s d o o l f s e c n i v o r p e t a t i l i c a f d n a e t o m o r p , s e c i v r e s t n a r G e m m a r g o r P e p a C n r e t s a E o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G t r o p p u s l a r u t l u c i r g a e v i t c e f f e e d i v o r p o T t r o p p u S l a r u t l u c i r g A e v i s n e h e r p m o C , e r u t l u c i r g A d n a y r t s e r o F s e i r e h s i F ) 6 2 e t o V ( e p a C n r e t s a E o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G , n o i t c u r t s n o c e t a r e l e c c a p l e h o T t n a r G e r u t c u r t s a r f n I n o i t a c u d E ) 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 o p o p m L i L A T O T e t a t S e e r F g n e t u a G r e v i l e d o t y t i c a p a c e c n a h n e o t ; n o i t a c u d e s s e r d d a o t ; n o i t a c u d e n i e r u t c u r t s a r f n i . s d o o l f y b d e s u a c e r u t c u r t s a r f n i o t e g a m a d n i e r u t c u r t s a r f n i g n i t s i x e d n a w e n f o s e c n i v o r p n o i t a t i l i b a h e r d n a g n i d a r g p u , e c n a n e t n i a m ) 5 1 e t o V ( l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G . 2 1 0 2 f o 1 t n e m e e r g A e v i t c e l l o C l i c n u o C y l p m o c o t m e h t e l b a n e o t s t n e m t r a p e d 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 s e c n i v o r p n o i t a c u d e l a i c n i v o r p e h t f o t e g d u b t n a r G s t s i p a r e h T r o t c e S n o i t a c u d E e p a C n r e t s a E o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G n o i t 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 r o f n o i t a s n e p s i D c i f i c e p S l a n o i t a p u c c O ) b ( GOVERNMENT GAZETTE, 9 December 2014 Nawu wa ku Aviwa ka Mali ya Tiko, 2014 No. 38314 9 No 38 of 2014 9 A A X U M E H P I X , 4 A Y U L U D E X A K E A K U S U K A K A W I R E L E K E H I Y E L O H R I T I M E B M U K O K O N O G N O N I M A L E L E K A H U K A L E L E T E G N E U K U L U K N A Z D N U F I W S A K E O L E V A A M U L U K N A Z D N U F I X A Y O T E Y N A M I P I M A a y o m o l o h K a r e k e w i c n C i a w i c n i c u K 5 1 / 4 1 0 2 i r e l o e l e v A l a r u u k n o l e v A 5 1 / 4 1 0 2 ' 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R 0 1 8 8 2 2 1 3 5 6 4 1 6 1 8 0 6 2 3 6 2 1 2 3 7 8 5 2 2 0 1 8 5 3 1 0 9 3 8 7 3 0 1 4 9 7 1 6 3 3 2 9 2 8 0 6 0 6 8 4 1 9 7 7 1 1 1 3 1 3 4 5 5 2 0 6 3 2 6 1 8 7 5 8 3 5 2 6 8 0 1 1 1 - 2 0 6 3 2 6 5 4 4 6 4 3 2 0 6 3 2 6 0 0 7 2 8 8 - - - - - - - - - - - - - - - - - - - 6 7 6 7 9 3 0 1 8 8 2 2 1 3 5 6 4 1 6 1 8 0 6 2 3 6 2 1 2 3 7 8 5 2 2 0 1 8 5 3 1 0 9 3 8 7 3 0 1 4 9 7 1 6 3 3 2 9 2 8 0 6 0 6 8 4 1 9 7 7 1 1 1 3 1 3 4 5 5 2 0 6 3 2 6 1 8 7 5 8 3 5 2 6 8 0 1 2 0 6 3 2 6 5 4 4 6 4 3 2 0 6 3 2 6 4 2 0 5 8 4 - 1 1 1 7 5 6 8 5 3 8 1 9 9 5 3 9 1 8 5 1 4 - 7 2 7 0 1 7 1 4 1 5 9 3 0 5 0 0 0 3 1 2 - - - - - - - - - - 1 7 5 6 8 5 3 8 1 9 9 5 3 9 1 8 5 1 4 - 7 2 7 0 1 7 1 4 1 5 9 3 0 5 0 0 0 3 1 2 4 8 5 6 2 3 7 6 7 6 7 9 3 8 0 9 8 2 9 6 l u u k n a z d n u f i X o l e v a a w a k a x u M o l e m o g n o k i X o l e v a a r o t i V i t o h 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 O G N E S T N t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G a k e o l e m i p i w s a n a g n i r e l u l u k n a z d n u f i w s e p a C n r e t s a E a n a w n i w s ' a n a n a w n i w s ' a r o l e v A , i m i r u v a w o l e t e k e s n a y a k a n u f p i y e l o h r i t i m a k i y n u K a w a k e s i s i w T o w o k o n o g n o N a y o k i y N a m u k a g n a v a l a z d n u h a g n u w o l i h r a k n a k e i w i r e t e k e s a v a n o w s a n e t e h v i y a r u h p a t a l e l d n i t i h a v a s i m o k i t a m a l e s i v a x u k a k e a k e b m u h k u k e b m u k , a y a k a h a l a k o k n a k a l e t e g n e a y a w a l u z d n i b a m a k e e l i s i n e h g n i t a w i s i h r i t i w s a k a k a h n o u k a s i m a l u l u k ; e l d n a h e l a y . i b m a h d n a t a l u f p m i t i h e k e w i g n a v i w s e l a k a w i r e s i y u v u k a v a w i r e y u v a v a k e a s i m o g n o k a n , e b m a k a n a w i s a l a g n a h u k a l e h l t u k a n a v a s i m a g n a v a a v a l i a w m u k i w s a k a s e m u h a v a l a m i t n a v u k i h i m i r u v a w o s i k u v u l h n a s i k u v e v u k a n a s u k a l t u k i m i r u V a w o l e t e k e s N i f p m a l h n i T a w s a n a l h a l h i w S , i m i r u V ) 6 2 a y i t o h V ( i k i g n a w i t e y n a m i p a g n i y e L O G N E S T N l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G a k i y n o y b i t o k i w s u v a s i w s t n a u k ; o z d n o y d u k a s i m a l u l u k ; o z d n o y d a k e a w i s i h r i t i w s i h e k e w i g n a v i w s e l a w i s i h r i t i w s a k a k a h n o . i b m a h d n a t a l u f p m i t a k e o l e m i p i w s a n a g n i r e l a w i s i h r i t i w s a t e x u f p u k a n a s i w s t n a u k u l u k n a z d n u f i w s a k e a n o k a g n i w s e l a n a w h s t i w s e l ) 5 1 a y i t o h V ( e p a C n r e t s a E a n a w n i w s ' a n a n a w n i w s ' a r o l e v A , a s i y a l h u k , a k a u k a s i s i l t a h u k a n u f p u K o z d n o y D a w s a w i s i h r i t i w S a y o k i y N ) a ( u s a M a y o z d n o y 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 O G N E S T N t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G a w a w i r e n a g n a l H o w o n a n a w N a l e l e z d n a l t o z d n o y D a v i h r i t a V a y b a k a x u V a y o v u H . 2 1 0 2 a w 1 a w a k e o l e m i p i w s a n a g n i r e l o z d n o y d a t o l u w a z d n i t a w o l u g n u s a m a k a x e g n e y u X a t i t s i p a r e h t i T a y a k e l u w a l H u l u k n a z d n u f i w s u k a t o k i t u k a w s e l u l u k n a z d n u f i x a t o z d n o y D e p a C n r e t s a E a n a w n i w s ' a n a n a w n i w s ' a r o l e v A a w i s i l i r u k a w o t e y n a m i p m a l e l e t e g n e u K o y o h r i t i M a k a w i k i y n u k a y o k i y N ) b ( 10 No. 38314 Act No. 38 of 2014 GOVERNMENT GAZETTE, 9 December 2014 Division of Revenue Amendment Act, 2014 10 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 4 7 8 9 9 1 9 1 4 6 4 1 4 1 1 1 1 8 7 3 8 2 9 2 6 0 2 6 1 1 8 8 2 5 9 7 9 6 6 7 6 8 5 4 0 1 7 6 7 8 7 4 - - - - - - - - - 8 8 7 1 2 3 2 - 7 0 0 6 8 7 1 9 0 8 9 8 1 9 8 3 9 4 7 2 4 6 9 4 8 5 1 3 2 3 6 1 1 7 9 7 2 7 8 9 2 4 6 2 7 3 2 3 1 4 5 5 7 3 5 2 5 3 2 8 6 1 0 1 7 1 5 9 1 3 1 1 1 5 8 1 9 0 8 5 2 7 5 7 4 1 5 3 4 0 5 4 0 4 9 8 9 0 4 1 2 5 6 3 4 6 7 3 2 8 3 1 9 7 7 3 6 4 3 1 3 6 2 - - - - - - - - - - - - - - - - - - - - 4 7 8 9 9 1 9 1 4 6 4 1 4 1 1 1 1 8 7 3 8 2 9 2 6 0 2 6 1 1 8 8 2 5 9 7 9 6 6 7 6 8 5 4 0 1 7 6 7 8 7 4 7 0 0 6 8 7 1 9 0 8 9 8 8 8 7 1 2 3 2 1 9 8 3 9 4 7 2 4 6 9 4 3 1 8 5 1 3 2 3 6 1 1 7 9 7 2 7 8 9 2 4 6 2 7 3 2 4 5 5 7 3 5 2 5 3 2 8 6 1 0 1 7 1 5 9 1 3 1 1 1 5 8 1 9 0 8 5 2 7 5 7 4 1 5 3 4 0 5 4 0 4 9 8 9 0 4 1 2 5 6 3 4 6 7 3 2 8 3 1 9 7 7 3 6 4 3 1 3 6 2 5 1 / 4 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 5 1 / 4 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 e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G . m r o f t a l p e c i v r e s c i l b u p e h t n o s e e n i a r t s e c n i v o r p s 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 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 e f o r P h t l a e H ) a ( ) 6 1 e t o V ( h t l a e H l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G s e c n i v o r p o t ; s n e z i t i c n a c i r f A h t u o S l l a r o f . s 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 e h t r o f s e i t i l i c a f y r a i t r e t e t a s n e p m o c e p a C n r e t s a E o t n o i t c n u f d e n g i s s a y l l a n o i t a N s e c i v r e s h t l a e h y r a i t r e t f o n o i s i v o r p e r u s n E t n a r G s e c i v r e S y r a i t r e T l a n o i t a N ) b ( e p a C n r e t s a E o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G e h t f o r e f s n a r t l u f s s e c c u s e h t e r u s n e o T s e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F r e h g i H l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G s e c n i v o r p e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F t n a r G d n a n o i t a c u d E r e h g i H f o t n e m t r a p e D e h t o t n o i t c n u f . g n i n i a r T d n a n o i t a c u d E g n i n i a r T ) 7 1 e t o V ( GOVERNMENT GAZETTE, 9 December 2014 Nawu wa ku Aviwa ka Mali ya Tiko, 2014 No. 38314 11 No 38 of 2014 11 A A X U M E H P I X , 4 A Y U L U D E X A K E A K U S U K A K A W I R E L E K E H I Y E L O H R I T I M E B M U K O K O N O G N O N I M A L E L E K A H U K A L E L E T E G N E U K U L U K N A Z D N U F I W S A K E O L E V A A M U L U K N A Z D N U F I X A Y O T E Y N A M I P I M 4 7 8 9 9 1 9 1 4 6 4 1 4 1 1 1 1 8 7 3 8 2 9 2 6 0 2 6 1 1 8 8 2 5 9 7 9 6 6 7 6 8 5 4 0 1 7 6 7 8 7 4 7 0 0 6 8 7 1 9 0 8 9 8 8 8 7 1 2 3 2 1 9 8 3 9 4 7 2 4 6 9 4 3 1 8 5 1 3 2 3 6 1 1 7 9 7 2 7 8 9 2 4 6 2 7 3 2 4 5 5 7 3 5 2 5 3 2 8 6 1 0 1 7 1 5 9 1 3 1 1 1 5 8 1 9 0 8 5 2 7 5 7 4 1 5 3 4 0 5 4 0 4 9 8 9 0 4 1 2 5 6 3 4 6 7 3 2 8 3 1 9 7 7 3 6 4 3 1 3 6 2 5 1 / 4 1 0 2 ' - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4 7 8 9 9 1 9 1 4 6 4 1 4 1 1 1 1 8 7 3 8 2 9 2 6 0 2 6 1 1 8 8 2 5 9 7 9 6 6 7 6 8 5 4 0 1 7 6 7 8 7 4 7 0 0 6 8 7 1 9 0 8 9 8 8 8 7 1 2 3 2 1 9 8 3 9 4 7 2 4 6 9 4 3 1 8 5 1 3 2 3 6 1 1 7 9 7 2 7 8 9 2 4 6 2 7 3 2 4 5 5 7 3 5 2 5 3 2 8 6 1 0 1 7 1 5 9 1 3 1 1 1 5 8 1 9 0 8 5 2 7 5 7 4 1 5 3 4 0 5 4 0 4 9 8 9 0 4 1 2 5 6 3 4 6 7 3 2 8 3 1 9 7 7 3 6 4 3 1 3 6 2 A a y o m o l o h K a r e k e w i c n C i a w i c n i c u K 5 1 / 4 1 0 2 i r e l o e l e v A l a r u u k n o l e v A l u u k n a z d n u f i X 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 e p a C n r e t s a E O G N E S T N t s e W h t r o N 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 O G N E S T N t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G a k i y n u k a n a k a n a l e b m a f u k o l a w i r e h r u d u k a w s a l h n e h e l a w s i s i k u v e v i w s . o y e l o y o h r i t i m a k e a k u s u k u l u k n a z d n u f i w s o k i t a k a a v a k e u y n a h i r a y a l h n e h a k a x i r a w o m u f m a k e a s i l i r u k ; a g n o z D - a k i r f A a v o v a w k n i h a k a x i R a k a w i k i y n u w o l o h r i t N e l a y o h r i t i m a k a w i k i y n u k a s i s i y i t u K a y a l h n e H e l a y o h r i t i M a y o k i y N ) b ( o l e v a a w a k a x u M o l e m o g n o k i X o l e v a a r o t i V i t o h V a k a x i r a w o m u f m a y e s n e y a s a v a w i r e t e l a v a l e t e l u k a n a y o h r i t i m a x o m i y i x a k e i r u g n u h s t u v . u h n a v a k e a k u s u k u l u k n a z d n u f i w s a k a n a l e b m a f i y e l o h r i t i m a k a w i r e h r u d u k u y n a h i R a v i h r i t a V ) 6 1 a y i t o h V ( a k a w i k i y n u w o l o h r i t N a l e l e k a h u k u l u k n a z d n u f i w s a l e t e k e s u K a w o s i k u v u l h N a n i r e t e l u V a y o k i y N ) a ( u y n a h i 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 O G N E S T N t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G u l u k n a z d n u f i w s a y o l u w a z d N a k e i r e t e l u V a n a l h n e H . i r e t e l u V a n a l h n e H e l a y o z d n o y D a k e o l e m i p i w s a n a g n i r e l e l a y o z d n o y D a t i j e l o h k i T a y o h r i t i m i r e t e l u V a n a l h n e H ) 7 1 a y i t o h V ( a n a l h n e H i r e t e l u V e p a C n r e t s a E a n a w n i w s ' a n a n a w n i w s ' a r o l e v A a k a w i r e s i z d n u h o k a k e t o k u k a s i s i y i t u K e l a y o z d n o y D a t i j e l o h k i t a y o k i y N e l a y o z d n o y D 12 No. 38314 Act No. 38 of 2014 GOVERNMENT GAZETTE, 9 December 2014 Division of Revenue Amendment Act, 2014 12 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 9 7 2 4 9 2 1 2 8 6 5 2 0 1 3 0 9 4 1 5 8 5 1 8 8 7 1 0 1 3 7 2 1 1 0 4 8 4 9 5 1 2 7 4 0 4 6 5 0 0 0 9 6 9 4 8 5 8 6 2 8 2 5 9 1 0 0 9 5 1 2 8 9 4 1 6 3 9 4 5 8 9 1 8 1 3 8 7 4 0 9 2 5 8 1 9 2 8 1 4 1 9 4 7 3 9 3 4 8 1 3 0 9 5 6 3 9 7 7 9 0 7 2 3 8 4 - - - - - - - - - - - - - - - - - - - - 5 1 / 4 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 0 0 0 ' R 9 7 2 4 9 2 1 2 8 6 5 2 0 1 3 0 9 4 1 5 8 5 1 8 8 7 1 0 1 3 7 2 1 1 0 4 8 4 9 5 1 0 0 0 ' R 2 7 4 0 4 6 5 0 0 0 9 6 9 4 8 5 8 6 2 8 2 5 9 1 0 0 9 5 1 2 8 9 4 1 6 3 9 4 5 8 9 1 8 1 3 8 7 4 0 9 2 5 8 1 9 2 8 1 4 1 9 4 7 3 9 3 4 8 1 3 0 9 5 6 3 9 7 7 9 0 7 2 3 8 4 5 1 / 4 1 0 2 n o i t a c o l l A n i a M e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G s e c n i v o r p 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 s d r a w o t . t r o p s n a r t f o s t n e m t r a p e d l a i c n i v o r p y 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 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 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 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 v i t a t n e v e r p 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 s e c n i v o r p l l a e r u s n e ; s k r o w t e n d a o r l a i c n i v o r p f o n o i t a t i l i b a h e r e r u t c u r t s a r f n I s d a o R r e p s a d e i f i s s a l c e r a s d a o r 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 c i g e t a r t S d a o r d n a e c n a n e t n i a m y c n e g r e m e d n a e n i t u o r 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 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 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 s k r o w t e n . s e g d i r b s s e c c a n a i r t s e d e p l a r u r t c u r t s n o c o t t n a r G e c n a n e t n i a M s d a o R l a i c n i v o r P ) a ( t r o p s n a r T ) 7 3 e t o V ( GOVERNMENT GAZETTE, 9 December 2014 Nawu wa ku Aviwa ka Mali ya Tiko, 2014 No. 38314 13 No 38 of 2014 13 9 7 2 4 9 2 1 2 8 6 5 2 0 1 3 0 9 4 1 5 8 5 1 8 8 7 1 0 1 3 7 2 1 1 0 4 8 4 9 5 1 2 7 4 0 4 6 5 0 0 0 9 6 9 4 8 5 8 6 2 8 2 5 9 1 0 0 9 5 1 2 8 9 4 1 6 3 9 4 5 8 9 1 8 1 3 8 7 4 0 9 2 5 8 1 9 2 8 1 4 1 9 4 7 3 9 3 4 8 1 3 0 9 5 6 3 9 7 7 9 0 7 2 3 8 4 5 1 / 4 1 0 2 ' - - - - - - - - - - - - - - - - - - - - 9 7 2 4 9 2 1 2 8 6 5 2 0 1 3 0 9 4 1 5 8 5 1 8 8 7 1 0 1 3 7 2 1 1 0 4 8 4 9 5 1 2 7 4 0 4 6 5 0 0 0 9 6 9 4 8 5 8 6 2 8 2 5 9 1 0 0 9 5 1 2 8 9 4 1 6 3 9 4 5 8 9 1 8 1 3 8 7 4 0 9 2 5 8 1 9 2 8 1 4 1 9 4 7 3 9 3 4 8 1 3 0 9 5 6 3 9 7 7 9 0 7 2 3 8 4 A a y o m o l o h K a r e k e w i c n C i a w i c n i c u K 5 1 / 4 1 0 2 i r e l o e l e v A l a r u u k n o l e v A l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W e p a C n r e t s a E O G N E S T N t s e W h t r o N 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 O G N E S T N t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G l u u k n a z d n u f i X o l e v a a w a k a x u M o l e m o g n o k i X o l e v a a r o t i V i t o h V e p a C n r e t s a E a n a w n i w s ' a n a n a w n i w s ' a r o l e v A a k e o l e m i p i w s a n a g n i r e l u l u k n a z d n u f i w s a k a w i t a h a w a l t u K a n a g n o z D - a k i r f A a r o z d n o g a M ; u l u k n a z d n u f i x a y o z d n o g a m a t e k e w i t e n i t a y o z d n o g a m i h a w i k e v a y o w a w k n i h o z d n o g a m u k a w s e l a s i s i y i t u k a w s a w i s i h r i t i w S a r a b m R a r i a g n i h Q i h a y u k a w a l t i m u k , a l e v i s o y b u l u k n a z d n u f i x a y b i s i k e v u v a s i t a t u K a t e x u f p u k a n a l t a h i x a k a n o l e v o l o t n a k a s i y a l h a y o z d n o g a M a s i y a l H o y o k i y N ) a ( u l u k n a z d n u f i X ) 7 3 a y i t o h V ( i l t e k e l t u V a y u z d n u h n a y b i r u w a l u v a t e m e t s i s i t a s i y a l h u k a n a s i h r i t u k ; a l e l e k i f o y b i r u w a l u v a w s o l e t e l i w s a n o z d n o g a M u k ; o k u l b u b m u t n i r a y a v u k e k e w i r u v a y a w a l o b m o h k a m o h o l u b a m a k a u k ; i z e g a k a s i t i w s e l a w s i h r i t i w s a k a l e h r i t e l a t u w a h d n i t a v e g n e l i m i h i b m a f a v a y a l e l e k i f o y a y a w a l o z d n o g a m a y e k e w i t e n a x o m i y i x a s i w s t n a o t u l u k n a z d n u f i x a t e k e j o r u h p i t a l e t e g n e u k ; o z d n o g a m i h e k e w i h n o a y a w a l o h o l u b a m a n o z d n o g a m a s i m a l u l . a y a k a m a k e a k u s u k u l u k n a z d n u f i w s i h a k a w i k i y n i y b e l u h n a v a y b i l t e k e l t u v a k a x i r a w o m u f m . u l u k n a z d n u f i x a t i l t e k e l t u v a t o l u w n a z d n i t u h n a V a k a w i k i y n u w o l o h r i t N a y o h r i t i m a t a l e t e g n e o t i l a m i t a k i y n u K a y b i l t e k e l t u V a y o l e h r i t a M a y o k i y N ) b ( A A X U M E H P I X , 4 A Y U L U D E X A K E A K U S U K A K A W I R E L E K E H I Y E L O H R I T I M E B M U K O K O N O G N O N I M A L E L E K A H U K A L E L E T E G N E U K U L U K N A Z D N U F I W S A K E O L E V A A M U L U K N A Z D N U F I X A Y O T E Y N A M I P I M 14 No. 38314 Act No. 38 of 2014 GOVERNMENT GAZETTE, 9 December 2014 Division of Revenue Amendment Act, 2014 14 2 6 0 6 4 2 0 8 0 6 6 2 1 0 2 3 9 0 9 6 2 6 0 6 4 2 6 0 6 4 3 0 0 2 7 2 6 0 6 4 3 5 3 4 5 3 5 8 0 1 5 2 6 0 6 4 7 2 4 8 4 7 5 4 4 5 8 0 1 8 7 1 0 1 5 0 1 2 6 4 0 4 1 0 7 0 6 7 8 4 7 3 8 7 6 8 1 4 9 0 1 3 1 0 9 1 1 8 0 6 5 2 1 4 5 7 2 2 1 0 1 0 1 8 1 8 7 4 1 1 6 9 3 8 1 1 3 8 8 8 9 7 4 3 6 2 1 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2 6 0 6 4 2 0 8 0 6 6 2 1 0 2 3 9 0 9 6 2 6 0 6 4 2 6 0 6 4 3 0 0 2 7 2 6 0 6 4 3 5 3 4 5 3 5 8 0 1 5 2 6 0 6 4 7 2 4 8 4 7 5 4 4 5 8 0 1 8 7 1 0 1 5 0 1 2 6 4 0 4 1 0 7 0 6 7 8 4 7 3 8 7 6 8 1 4 9 0 1 3 1 0 9 1 1 8 0 6 5 2 1 4 5 7 2 2 1 0 1 0 1 8 1 8 7 4 1 1 6 9 3 8 1 1 3 8 8 8 9 7 4 3 6 2 1 0 1 2 6 1 0 1 - 0 1 2 6 1 0 1 5 1 / 4 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 5 1 / 4 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 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 e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i 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 L A T O T e t a t S e e r F g n e t u a G n i e s a e r c n i n a e v e i h c a o t s e i t i n u m m o c n i t s e v n i d n a n o i t c u d o r p l a r u t l u c i r g a l a r u t l u c i r g a s k c o l n u t a h t e r u t c u r t s a r f n i . n o i t c u d o r p n o i t a c o l l a l a n o i t i d n o C g n i m r a f n a c i r f A h t u o S e l b a r e n l u v t s i s s a o T t n a r G s t c e j o r P a m e s t e L / a m i l I ) a ( , 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 - 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 f o s r a l l i p e h t s t r o p p u s t a h t s e v i t a i t i n i 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 g n i e b 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 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 ( e h t n i g n i g a g n e y b s e c r u o s e r l a r u t a n f o t n e m p o l e v e D e r u t c u r t s a r f n I d n a f e i l e R 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 e r r u u t t l l u u c c i i r r g g A A d d n n a a y y r r t t s s e e r r o o F F s s e e i i r r e e h h s s i i F F ) 6 2 e t o V ( d n a s t r A e r u t l u C ) 4 1 e t o V ( GOVERNMENT GAZETTE, 9 December 2014 Nawu wa ku Aviwa ka Mali ya Tiko, 2014 No. 38314 15 No 38 of 2014 15 2 6 0 6 4 2 0 8 0 6 6 2 1 0 2 3 9 0 9 6 2 6 0 6 4 2 6 0 6 4 3 0 0 2 7 2 6 0 6 4 3 5 3 4 5 3 5 8 0 1 5 2 6 0 6 4 7 2 4 8 4 7 5 4 4 5 8 0 1 8 7 1 0 1 5 0 1 2 6 4 0 4 1 0 7 0 6 7 8 4 7 3 8 7 6 8 1 4 9 0 1 3 1 0 9 1 1 8 0 6 5 2 1 4 5 7 2 2 1 0 1 0 1 8 1 8 7 4 1 1 6 9 3 8 1 1 3 8 8 8 9 7 4 3 6 2 1 0 1 2 6 1 0 1 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2 6 0 6 4 2 0 8 0 6 6 2 1 0 2 3 9 0 9 6 2 6 0 6 4 2 6 0 6 4 3 0 0 2 7 2 6 0 6 4 3 5 3 4 5 3 5 8 0 1 5 2 6 0 6 4 7 2 4 8 4 7 5 4 4 5 8 0 1 8 7 1 0 1 5 0 1 2 6 4 0 4 1 0 7 0 6 7 8 4 7 3 8 7 6 8 1 4 9 0 1 3 1 0 9 1 1 8 0 6 5 2 1 4 5 7 2 2 1 0 1 0 1 8 1 8 7 4 1 1 6 9 3 8 1 1 3 8 8 8 9 7 4 3 6 2 1 0 1 2 6 1 0 1 i r e l o l e v A e k e w i c n i C 5 1 / 4 1 0 2 ' a r 0 0 0 ' R A a y o m o l o h K a w i c n i c u K 5 1 / 4 1 0 2 a r u l u k n o l e v A 0 0 0 ' R 0 0 0 ' R A A X U M E H P I X , 5 A Y U L U D E X U L U K N A Z D N U F I W S A K E A K E L U W A L H O W S O L E M O G N O K W S A Y O L E V A A M I u l u k n a z d n u f i X o l e v a a w a k a x u M o l e m o g n o k X i o l e v A a r o t i V i t o h 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 O G N E S T N e p a C n r e t s a E t s e W h t r o N 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 O G N E S T N e p a C n r e t s a E t s e W h t r o N 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 O G N E S T N t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G a k a s i t i w s e l a w i s i h r i t i w s a k e a s i k e v u k . i m i r u v a w s i a w m u k i w s i s i k u v e v i w s , a y a k a m e l a v a n i n e b o r o d a m e l a v u w a l e h l t a g n u w o l o k o n o g n o n i h ) a z d n u h a g n i h u l u k n a z d n u f i x a x o m i y i x a k e i l a m i t a w i k i y n a k e a s i m o g n o k u k i h a l u g n u s u k ( o h r i t i m a n u w o l i h r a k n a k e i k e n u f p a g n a v a a v a l i k a a v a n a g n a g u m a w o m u f m a l e t e k e s u k . a k a x i r a w o m u f m a y a l a h s t a l a h s t m o l e m i p i w s a n a g n i r e l o l e v A i r u w a l u v a n e l h a k a k a w i s i h r i t u k a s u k a l t u K a w o s i y a l h N a w o k o n o g n o N a y o k i y N ) b ( i n e w l h a m e a k e s i y u k a t u h p u h p i t a k a l e t e k e s a k a s i y i w s e l ) u g n a b m a n i m o n o h k i , u h n a v ( o l e l e h r i s n , a l a t o w s i a w m u k i w s a n a v u k a k e a n o h r i t i m a k a w i x u l u b m u t u k , a y d u k a w s a w u k i h u k u l u b m u t n a w s a w i s i h r i t i w s a y b a y a w a l a l a h s t a l a h s t a m a k e a s i n e h g n i t . o v a w k n i h a k e l h a k a y n a h u k a n i t e w s u V a s i r e H u K : a v a s i M a w i s i h r i t i w S a w o s i k u v u l h N o l e m i p i w s a n a g n i r e l o l e v A i k a a v a y i r a r u b i y a l a w s a w i s i h r i t i w s a c n i c u K i k a a V a y i r a r u b i y a L a y o h r i t i m a y o k i y N a n i m i r u v a w s i a w m u k i w s a k a k e l e l e t e g n e u k a l e l e k i f u k a g n o z D - a k i r f A a v i k i g n a k e l e l e h r i s a m e s t e L / a m i l I e p a C n r e t s a E o l e m i p i w s a n a g n i r e l o l e v A a g n a v a l i m i r a v a v u w a h d n i k a a v a n u f p u K a t e k e j o r u h p i T a Y o k i y N ) a ( a n a l h a l h i w S i f p m a l h n i T ) 6 2 a y i t o h V ( , i m i r u V a n a l i h s t u V o w u f M ) 4 1 a y i t o h V ( 16 No. 38314 Act No. 38 of 2014 GOVERNMENT GAZETTE, 9 December 2014 Division of Revenue Amendment Act, 2014 16 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 1 / 4 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 5 1 / 4 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 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 0 0 8 2 4 3 3 1 8 5 4 2 2 8 6 5 9 1 0 4 3 1 1 8 2 2 0 1 2 8 7 3 5 8 7 1 1 3 7 6 0 1 2 8 1 1 1 1 3 2 0 7 3 0 7 5 1 1 5 9 1 0 3 8 8 9 1 6 5 8 0 1 3 4 0 4 9 1 9 5 0 5 8 8 3 7 1 7 7 0 7 1 9 8 7 0 3 2 8 4 5 4 8 9 5 0 2 9 9 2 1 4 5 0 4 6 4 3 5 7 3 2 1 3 5 1 1 9 9 3 1 9 4 2 5 5 4 6 4 3 1 0 9 8 6 6 3 6 8 4 2 8 2 5 1 9 1 6 4 5 - - - - - - - - - - - - - - - - - - 7 2 7 9 7 2 7 9 - - - - - - - - - - 6 0 0 8 2 4 3 3 1 8 5 4 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c n e i c S l a c i s y h P , s c i t a m e h t a M n i d n a s e c n e i c S l a c i s y h P , s c i t a m e h t a M f o s l l i k s . s r e h c a e t s e c n e i c S e f i L ) 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 ) b ( ) 5 1 e t o V ( GOVERNMENT GAZETTE, 9 December 2014 Nawu wa ku Aviwa ka Mali ya Tiko, 2014 No. 38314 17 No 38 of 2014 17 6 0 0 8 2 4 3 3 1 8 5 4 2 2 8 6 5 9 1 0 4 3 1 1 8 2 2 0 1 2 8 7 3 5 8 7 1 1 3 7 6 0 1 2 8 1 1 1 1 3 2 0 7 3 0 7 5 1 1 5 9 1 0 3 8 8 9 1 6 5 8 0 1 3 4 0 4 9 1 9 5 0 5 8 8 3 7 1 7 7 0 7 1 9 8 7 0 3 2 8 4 5 4 8 9 5 0 2 9 9 2 1 4 5 0 4 6 4 3 5 7 3 2 1 3 5 1 1 9 9 3 1 9 4 2 5 5 4 6 4 3 1 0 9 8 6 6 3 6 8 4 2 8 2 5 1 9 1 6 4 5 - - - - - - - - - - - - - - - - - - 7 2 7 9 7 2 7 9 - - - - - - - - - - 6 0 0 8 2 4 3 3 1 8 5 4 2 2 8 6 5 9 1 0 4 3 1 1 8 2 2 0 1 2 8 7 3 5 8 7 1 1 3 7 6 0 1 2 8 1 1 1 1 3 2 0 7 3 0 7 5 1 1 5 9 1 0 3 1 6 2 2 5 5 8 0 1 3 4 0 4 9 1 9 5 0 5 8 8 3 7 1 7 7 0 7 1 2 6 0 1 2 2 8 4 5 4 8 9 5 0 2 9 9 2 1 4 5 0 4 6 4 3 5 7 3 2 1 3 5 1 1 9 9 3 1 9 4 2 5 5 4 6 4 3 1 0 9 8 6 6 3 6 8 4 2 8 2 5 1 9 1 6 4 5 i r e l o l e v A e k e w i c n i C 5 1 / 4 1 0 2 ' a r A a y o m o l o h K a w i c n i c u K 5 1 / 4 1 0 2 a r u l u k n o l e v A A A X U M E H P I X , 5 A Y U L U D E X U L U K N A Z D N U F I W S A K E A K E L U W A L H O W S O L E M O G N O K W S A Y O L E V A A M I u l u k n a z d n u f i X o l e v a a w a k a x u M o l e m o g n o k X i o l e v A a r o t i V i t o h 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 O G N E S T N e p a C n r e t s a E t s e W h t r o N 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 G N E S T N o p o p m L i e t a t S e e r F g n e t u a G e s n e y a s i T , i r i M a t e s n e y a s i T , i k i t a m e t a M a k e a l u g n u S o r a l e l e t e g n E o r i m i r i R a n i m o t u V a t o l e m i p i w s a n a g n i r e l o l e v A ; 4 1 0 2 a y o l d n e i X a y i n a l u P a n a n a s i b m a f u k u k ; a k a x i R a y o s i k u v u l h N a y i n a l u P a n , i k i t a m e t a M a v i s i z d n o y d a v a w s i t o k i w s u v a n o z d n o y d i t , i n e z d n u v a y b i v i t u v a s i w s t n a . i m o t u V a t e s n e y a s i T a n i r i M a t e s n e y a s i T u k I i h V H a l e v i s o r a g n o z D - a k i r f A a r a g n i h q a l e t e k e s u K , a l u b e b u k a n u g n a s a m a w s a r u y n a h i r a y b i v i t u v a s u k a l t i z d n o y d a v i h e k e l e n a f i w s e l o h o b i w s a k e t u k a n i t o k i w s u v u k I i h B T a n V H a w o l e k i t n a t u g n u h u k ; i s i z d n o y d a v a n a k a w i k i y n u k a s i s i y i t u k , i s i z d n o y d a v a n i z d n o y d a v a k e a s i t o k u k a n a l e t e k e s u k , a k a s i y a l h u w o l u g n a b m a k i y n a k e e k e w i k e m i s u w o l , e k e k e s i y a l h u w o l u g n a b m a s i n a x / a s i v a v o w i h i w e b m u k i h i w a k a x u m a n a z d a b m u x u k , a l u w a l h u k a n i k i r a g n u w o l i n e w l o k i w s e o l e n a f m i t a n a v a k i g n a k e l e l e h r i s a g n u k a t u g n u h u k ; u g n a s a m a w s i h a y o z d n o y D I ( S D A a n V H a y o k i y N I ) b ( ) i m o t u V a w s i t o k i w s u V a k e a s i m o g n o k u k i h , I T S i h a w i r e l u l t u k a n B T , I V H a k e a g n a v a l a n i r a w s t a v i h a w i r e v o l a g n a v a l a n a v . i k i g n a k e l e l e h r i s e p a C n r e t s a E o l e m i p i w s a n a g n i r e l o l e v A i z d n o y d a v a y o l e h r i t a m a w a k o k n a s i w s t n a u K i d e l a n i D a y o l o k i w S a y o k i y N ) a ( l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G i . e k e w m o g n o k a v a l i z d n o y d a v a k e o l o k i X a w o l e m a h p M e p a C n r e t s a E o l e m i p i w s a n a g n i r e l o l e v A o l e m a h p m a n a g n i w s e l a y d u k a w s a k i y n u K a w a k a x i R a w o k o n o g n o N a y o k i y N ) c ( a y o z d n o y D o l u g n u s a M ) 5 1 a y i t o h V ( 18 No. 38314 Act No. 38 of 2014 GOVERNMENT GAZETTE, 9 December 2014 Division of Revenue Amendment Act, 2014 18 5 1 / 4 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R 8 2 9 2 3 9 1 2 2 2 8 5 9 7 2 0 8 2 5 4 9 5 8 9 2 2 8 6 8 2 8 7 9 3 1 1 8 9 9 1 7 9 5 2 1 2 8 4 3 3 2 7 3 2 9 4 4 1 6 2 0 3 4 8 8 7 5 2 3 6 2 9 9 7 5 2 2 3 2 3 1 8 7 9 6 3 8 8 1 8 9 8 7 2 4 3 8 3 9 6 3 9 1 3 2 9 9 5 2 6 9 6 6 4 3 3 0 1 7 6 4 9 7 1 5 0 1 2 2 3 1 1 3 2 1 - - - - - - - - - - - - - - - - - - - - - - 0 0 0 8 1 8 2 9 2 3 9 1 2 2 2 8 5 9 7 2 0 8 2 5 4 9 5 8 9 2 2 8 6 8 2 8 7 9 3 1 1 8 9 9 1 7 9 5 2 1 2 8 4 3 3 2 7 3 2 9 4 4 1 6 2 0 3 4 8 8 7 5 2 3 6 2 9 9 7 5 2 2 3 2 3 1 8 7 9 6 3 8 8 1 8 9 8 7 2 4 3 8 3 9 6 3 9 1 3 2 9 9 5 2 6 9 8 4 4 3 3 0 1 7 6 4 9 7 1 5 0 1 2 2 3 1 1 3 2 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 e t a t S e e r F g n e t u a G 9 6 4 2 6 3 1 0 0 0 0 0 2 9 6 4 2 6 1 1 l a t a N - u l u Z a w K - 2 4 4 7 6 4 9 0 5 3 4 3 8 2 4 1 5 4 1 2 1 0 0 5 6 8 7 9 3 6 - - - - 0 0 0 0 3 0 0 0 4 1 - 2 4 4 7 6 4 9 0 5 3 4 3 8 2 4 1 2 4 1 2 1 6 8 4 6 8 7 9 3 6 1 8 9 1 0 5 5 0 0 0 2 6 2 1 8 9 9 3 2 5 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 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 A n m u l o C t n e m t s u j d A 5 1 / 4 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 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 o t ; e r a c d n a t n e m t a e r t I S D A d n a V H I n o e r u t i d n e p x e t n e m e l p p u s 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 n g i s 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 - c i l b u p h g u o r h t d e r e v i l e d e r u t c u r t s a r f n i h t l a e h r e v i l e d o t y t i c a p a c e c n a h n e o t ; s p i h s r e n t r a p e t a v i r p g n i t s i x e d n a w e n f o n o i t a t i l i b a h e r d n a g n i d a r g p u h t l a e h : 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 . e r u t c u r t s a r f n i h t l a e h l a r i v o r t e r i t n a e h t r o f g n i d n u f t r a p - n i e s i d i s b u s . e m m a r g o r p t n e m t a e r t n o i t a c o l l a l a n o i t i d n o C , 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 ( n o i t a c o l l a l a n o i t i d n o C e v o r p m i o t s l o o h c s l a c i n h c e t e s i l a t i p a c e r o T s l o o h c S y r a d n o c e S l a c i n h c e T ) d ( n o i t a c u d E c i s a B . y r t n u o c e h t n i g n i n i a r t d n a t n e m p o l e v e d s l l i k s o t e t u b i r t n o c o t y t i c a p a c r i e h t t n a r G n o i t a s i l a t i p a c e R ) 5 1 e t o V ( g n i d u l c n i I 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 e h t f o n o i t a t n e m e l p m i e h t t r o p p u s o t ; g n i t s e t e v i s n e h e r p m o c r o f n a l p l a n o i t a r e p o l a n o i t a n d n a g n i l l e s n u o c V H o t I s s e c c a l a s r e v i n u 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 GOVERNMENT GAZETTE, 9 December 2014 Nawu wa ku Aviwa ka Mali ya Tiko, 2014 No. 38314 19 No 38 of 2014 19 8 2 9 2 3 9 1 2 2 2 8 5 9 7 2 0 8 2 5 4 9 5 8 9 2 2 8 6 8 2 8 7 9 3 1 1 8 9 9 1 7 9 5 2 1 2 8 4 3 3 2 7 3 2 9 4 4 1 6 2 0 3 4 8 8 7 5 2 3 6 2 9 9 7 5 2 2 3 2 3 1 8 7 9 6 3 8 8 1 8 9 8 7 2 4 3 8 3 9 6 3 9 1 3 2 9 9 5 2 6 9 6 6 4 3 3 0 1 7 6 4 9 7 1 5 0 1 2 2 3 1 1 3 2 1 i r e l o l e v A e k e w i c n i C 5 1 / 4 1 0 2 ' a r A a y o m o l o h K a w i c n i c u K 5 1 / 4 1 0 2 a r u l u k n o l e v A - - - - - - - - - - - - - - - - - - - - - - 0 0 0 8 1 8 2 9 2 3 9 1 2 2 2 8 5 9 7 2 0 8 2 5 4 9 5 8 9 2 2 8 6 8 2 8 7 9 3 1 1 8 9 9 1 7 9 5 2 1 2 8 4 3 3 2 7 3 2 9 4 4 1 6 2 0 3 4 8 8 7 5 2 3 6 2 9 9 7 5 2 2 3 2 3 1 8 7 9 6 3 8 8 1 8 9 8 7 2 4 3 8 3 9 6 3 9 1 3 2 9 9 5 2 6 9 8 4 4 3 3 0 1 7 6 4 9 7 1 5 0 1 2 2 3 1 1 3 2 1 2 4 4 7 6 4 9 0 5 3 4 3 8 2 4 1 5 4 1 2 1 0 0 5 6 8 7 9 3 6 - - - 0 0 0 0 3 0 0 0 4 1 2 4 4 7 6 4 9 0 5 3 4 3 8 2 4 1 2 4 1 2 1 6 8 4 6 8 7 9 3 6 9 6 4 2 6 3 1 0 0 0 0 0 2 9 6 4 2 6 1 1 1 8 9 1 0 5 5 0 0 0 2 6 2 1 8 9 9 3 2 5 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 O G N E S T N e p a C n r e t s a E t s e W h t r o N 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 O G N E S T N e p a C n r e t s a E t s e W h t r o N 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 O G N E S T N t s e W h t r o N o p o p m L i A A X U M E H P I X , 5 A Y U L U D E X U L U K N A Z D N U F I W S A K E A K E L U W A L H O W S O L E M O G N O K W S A Y O L E V A A M I u l u k n a z d n u f i X o l e v a a w a k a x u M o l e m o g n o k X i o l e v A a r o t i V i t o h V e p a C n r e t s a E o l e m i p i w s a n a g n i r e l o l e v A a w s o l o k i w s a k e i l a m a w i k i y n u k a l e h l t u K a k e i l a M a w i k i y N u k a l e h l T o y o k i y N ) d ( a n i l i k i w s a w o s i k u v u l h n a k e a l d n a x a x o h o y b . i n e w k i t e i r e t e l u v a n o w s a y b i t o k i w s u v a s i w s t n a u k i k i n i k e h t i x i k i n i k e h t i X a w s i r a d n o k e S a w s o l o k i w S a y o z d n o y D o l u g n u s a M ) 5 1 a y i t o h V ( u k ; I V H a k a w i r e b m a k u k a n a w i l e s n a h k a y o l e h r i t a M a y i n a l u P a k a w i s i h r i t u k a l e t e k e s a n i r u g n u h s t u v a y a k a k e s i s i w t i y e l a k a x i R a w s i h a t e n u f p u K ; , I I S D A a n V H a y o s i y a l h n o k o n o g n o n a k e u m e h p i x a l e l e k a h u k i h i l a m i t . l a r i v o r t e r i t n a i t a y b i r u g n u h s t u v a w o l e m i p i w s a n a g n i r e l o l e v A u k , a s i y a l h u k , a k a u k a s i s i l t a h u k a t e n u f p u K a w o t e x u f p M a s i k u v e V o y o k i y N ) b ( a w h s t n i w s e l a w i s i h r i t i w s a t e x u f p u k a n a s i w s t n a a y i n i y a z i d a t e m e t s i s i t , u y n a h i r a y i j o l o n i k e h t a l e t e g n e u k ; a k o k n a s i s i y i t u k a n o l e m a h s t a m : a s t a k u k u y n a h i r a k e a n o k a g n i w s e l a n u y n a h i r a w s a w i s i h r i t i w s a k e i l a m i t a y o l e s i h r i t a m a k i y n o y b i t o k i w s u v a s i s i l t a h u k ; e t e h v i y a r u h p a n o m u f m a x e y b o l u k a n i x i h a k a w i k i y n i w s e l . u y n a h i r a w s a w i s i h r i t i w s u y n a h i R o l e m i p i w s a n a g n i r e l o l e v A i x u y n a h i r a x e g n e y i x u k a w s e l a l d n e u K I a n V H a k e a k a h r i t i y e l o l u m a l h n a s i k u v u l h u k a k a k e s i t e h o k a l e l e k i f u k a s t a k u k S D A I I I S D A a n V H a y a k e s i s i w T o y o k i y N ) a ( ) 6 1 a y i t o h V ( u y n a h i R 20 No. 38314 Act No. 38 of 2014 GOVERNMENT GAZETTE, 9 December 2014 Division of Revenue Amendment Act, 2014 20 0 0 0 0 0 0 0 0 0 7 7 7 0 0 0 4 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7 7 7 7 7 0 0 0 0 7 8 1 2 9 5 1 6 5 7 1 6 0 1 4 6 7 1 4 5 4 0 3 7 2 5 1 1 9 1 2 0 9 6 6 4 1 2 3 8 4 7 3 6 3 1 7 1 5 6 3 9 4 1 9 2 1 4 3 1 1 1 1 9 6 3 4 8 0 7 1 4 4 5 9 6 1 0 6 6 2 5 6 5 3 2 5 4 9 7 9 7 4 2 2 3 8 2 9 9 3 8 4 3 0 2 9 4 2 4 1 0 2 5 4 2 - 7 4 9 8 4 3 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0 0 0 0 0 0 0 0 0 7 7 7 0 0 0 4 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7 7 7 7 7 0 0 0 0 7 8 1 2 9 5 1 6 5 7 1 6 0 1 4 6 7 1 4 5 4 0 3 7 2 5 1 1 9 1 2 0 9 6 6 4 1 2 3 8 4 7 3 6 3 1 7 1 5 6 3 9 4 1 9 2 1 4 3 1 1 1 1 9 6 3 4 8 0 7 1 4 4 5 9 6 1 0 6 6 2 5 6 5 3 2 5 4 9 7 9 7 4 2 2 3 8 2 9 9 3 8 4 3 0 2 9 4 2 4 1 0 2 5 4 2 - 7 4 9 8 4 3 5 1 / 4 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 5 1 / 4 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 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 e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G o 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 h t l a e H 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 t e r p r e t n i 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 c i f i c e p s 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 d n a 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 n i s e i t i v i t c a 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 g n i n e h t g n e r t s m e t s y s h t l a e h e k a t r e d n u 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 . 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 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 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 n a m u H ) 1 3 e t o V ( l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G e c n a 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 s u e h t h g u o r h t s t r o f f e n o i t a e r c k r o w d n a p x e e h t n i s d o h t e m y r e v i l e d e v i s n e t n i r u o b a l f o 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 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 ) 7 e t o V ( e p a C n r e t s a E s e c n i v o r p o t n o i t a c o l l a e v i t n e c n I 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 ( s k r o W c i l b u P GOVERNMENT GAZETTE, 9 December 2014 Nawu wa ku Aviwa ka Mali ya Tiko, 2014 No. 38314 21 No 38 of 2014 21 0 0 0 0 0 0 0 0 0 7 7 7 0 0 0 4 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7 7 7 7 7 0 0 0 0 7 8 1 2 9 5 1 6 5 7 1 6 0 1 4 6 7 1 4 5 4 0 3 7 2 5 1 1 9 1 2 0 9 6 6 4 1 2 3 8 4 7 3 6 3 1 7 1 5 6 3 9 4 1 9 2 1 4 3 1 1 1 1 9 6 3 4 8 0 7 1 4 4 5 9 6 1 0 6 6 2 5 6 5 3 2 5 4 9 7 9 7 4 2 2 3 8 2 9 9 3 8 4 3 0 2 9 4 2 4 1 0 2 5 4 2 - 7 4 9 8 4 3 i r e l o l e v A e k e w i c n i C 5 1 / 4 1 0 2 ' a r - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0 0 0 0 0 0 0 0 0 7 7 7 0 0 0 4 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7 7 7 7 7 0 0 0 0 7 8 1 2 9 5 1 2 6 5 7 1 6 0 1 1 4 6 7 1 4 5 4 0 3 7 2 5 1 1 9 1 2 0 9 6 6 4 1 2 3 8 4 7 3 6 3 1 7 1 5 6 3 9 4 1 9 4 3 1 1 1 1 9 6 3 4 8 0 7 1 4 4 5 9 6 1 0 6 6 2 5 6 5 3 2 5 4 9 7 9 7 4 2 2 3 8 2 9 9 3 8 4 3 0 2 9 4 2 4 1 0 2 5 4 2 - 7 4 9 8 4 3 l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N e p a C n r e t s a E t s e W h t r o N 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 O G N E S T N t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G e p a C n r e t s a E o l e m i p i w s a n a g n i r e l o l e v A A A X U M E H P I X , 5 A Y U L U D E X U L U K N A Z D N U F I W S A K E A K E L U W A L H O W S O L E M O G N O K W S A Y O L E V A A M I A a y o m o l o h K a w i c n i c u K 5 1 / 4 1 0 2 a r u l u k n o l e v A u l u k n a z d n u f i X o l e v a a w a k a x u M o l e m o g n o k X i o l e v A a r o t i V i t o h V o l e m i p i w s a n a g n i r e l o l e v A a x u l u b m u t o t i l a m i t a y o k i y n a k i y n u K a y b o s i m a h s t u v a w o s i k u v u l h N a y o k i y N a y b o s i m a h s t u V a k a k e s i y i y b e l u h n a v a y b o s i m a h s t u v . i n e w l h a m e u h n a V ) 1 3 e t o V ( u h n a V a w i x u l u b m u t i w s a n i y a z i d u k a n a s i s i w t i x a n a w n i x ' a n a n a w n i x ' a z d n u f i x a v u k a l e l e m u f p u k , a k a x i R o v a w k n i h a k e k e l e l e h u k o l a w i r a h v a h k u k a l e l e k i f a y e m e t i s i s a s i y i t o y a z o g a m a k e t u k ; u y n a h i r a k e u k a k a h r i t u k a l e b m a k u k ; a n o t a k e e w i s i m o g n o k u k a v u k e k e w i b m o k i t e l u w a h d n i t a k e u y n a h i r o x o n o v i x a z d n a l u k i h a n o x a k e e k e l e n a f i w s e l e k e w i r e l e k a h i w s e l a z d n u f i w s a k e u k o l a l e l e n e h h g n a w o l e k a h p m a w s a w i x u l u b m u t i w s a l e b m a k u k a w u y n a h i R a w o b m o h k a z d n i z d N a k a w i s i h r i t u k a l e s i m a l u l u k a n u y n a h i r a y b i r e k o h r o k u v . i y e l o k i y n i h a w o b m o h k a z d n i z d N a y o k i y N ) c ( a k a x i R a y u y n a h i R ) 6 1 a y i t o h V ( u y n a h i R i k i g n a w i t e y n a m i p a g n i y e L O G N E S T N l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G u l u k n a z d n u f i w s u k i h o h r i t i m a x u l u b m u t o y a l a h s t a l a h s t a m a x u m a l d n a l d n a k e o h r i t i m a y o l e k i y n a m a t a l h n e h e l a t a l e l d n i t a s i h r i t a n a g n a y a w a l , o z d n o g a m o k a i m a s i y a l h u k a n o z d n o g a m , a y a k a m e l a y o z d n o g a m a n i k i g n a l a t a g n i w s e l o b m a f i w s a y b i r u w a l u v a n i n e w l h a m e a k a k e s i y i w s e l a v a s i m a s i h r i t , u h n a v a w s a n i m o n o h k i a w s a n a w n i w s ' a w i s i h r i t i w s u k i h i h a y n a h u k , o w u f m a y b i k a m u v a n a b m u h f p u v u k i h , a k a l e z d n a l i t e l i e k e w m o g n o k i t e l u w a h d n i t o w o k o n o g n o N a w s o l e t e l i w S a l e l e z d n a l a s i y a l h u k : u h n a V a y o h r i t i M a w a w i x u m a l d n a l d N . a s t a k a l a m e p a C n r e t s a E a k e a s i r e y u v u k a n a g n i r e l o l e v A u k i l a m u l u k n a z d n u f i x a t o l u w a z d n i t a k i y n u K a w i x u m a l d n a l d N o y u h n a V a y o h r i t i M a w e k e w i s i n a g n a l H u w o l o k o n o g n o N ) 7 a y i t o h V ( a y u l u k n a z d n u f i w S a y o k i y N ) a ( u h n a V a y o h r i t i M 22 No. 38314 Act No. 38 of 2014 GOVERNMENT GAZETTE, 9 December 2014 Division of Revenue Amendment Act, 2014 22 4 1 7 1 4 0 0 7 1 1 8 3 3 3 7 4 4 5 9 1 2 3 6 8 1 4 4 8 8 1 8 1 0 2 2 6 0 3 6 2 6 7 8 5 2 - 0 0 0 2 0 0 0 3 1 2 7 9 7 5 2 - - - - - 0 0 0 2 0 0 0 2 1 0 0 0 9 2 5 9 8 4 6 8 1 3 0 4 5 1 9 4 9 5 3 4 5 8 6 4 4 9 5 9 5 9 6 4 0 5 4 1 3 3 0 5 3 4 1 1 7 8 5 2 3 6 5 2 5 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4 1 7 1 4 0 0 7 1 1 8 3 3 3 7 4 4 5 9 1 2 3 6 8 1 4 4 8 8 1 8 1 0 2 2 6 0 3 6 2 6 7 8 5 2 - 0 0 0 2 0 0 0 3 1 2 7 9 7 5 2 - - - - - 0 0 0 2 0 0 0 2 1 0 0 0 9 2 5 9 8 4 6 8 1 3 0 4 5 1 9 4 9 5 3 4 5 8 6 4 4 9 5 9 5 9 6 4 0 5 4 1 3 3 0 5 3 4 1 1 7 8 5 2 3 6 5 2 5 5 1 / 4 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 5 1 / 4 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 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 e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E s e c n i v o r p o t n o i t a c o l l a e v i t n e c n I r o t c e s l a i c o s l a i c n i v o r p e s i v i t n e c n i o T s k r o W c i l b u P d e d n a p x E r o t c e S l a i c o S ) b ( s k r o W c i l b u P l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G , e p a C n r e t s a E f o s e c n i v o r p e h t n i s e i t i l i c a f . t s e W h t r o N d n a e p a C n r e h t r o N , e t a t S e e r F t n e m t a e r t y c n e d n e p e d e c n a t s b u s c i l b u p 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 c u r t s n o 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 t a e r T e s u b A e c n a t s b u S n o i t a c o l l a l a n o i t i d n o C n o i t a p i c i t r a p n o i t a e r c e r d n a t r o p s e t a t i l i c a f o T t n e m p o l e v e D t r o p S d n a n o i t a p i c i t r a P s s a M t n a v e l e r h t i w p i h s r e n t r a p n i t n e m r e w o p m e d n a t n a r G . s r e d l o h e k a t s t n e m p o l e v e D ) 9 1 e t o V ( l a i c o S n o i t a e r c e R d n a t r o p S a c i r f A h t u o S ) 0 2 e t o V ( g n i s u c o f y b n o i t a e r c b o j e s a e r c n i o t e m a r f - g o l l a i c o s f o n o i s n a p x e d n a g n i n e h t g n e r t s e h t n o 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 r o t c e S t n e m y o l p m e e v a h t a h t s e m m a r g o r p e c i v r e s . l a i t n e t o p l a i c o S 3 1 0 2 e h t n i d e i f i t n e d i s t n e m t r a p e d s e c n i v o r P r o f t n a r G e v i t n e c n I e m m a r g o r P ) 7 e t o V ( GOVERNMENT GAZETTE, 9 December 2014 Nawu wa ku Aviwa ka Mali ya Tiko, 2014 No. 38314 23 No 38 of 2014 23 4 1 7 1 4 0 0 7 1 1 8 3 3 3 7 4 4 5 9 1 2 3 6 8 1 4 4 8 8 1 8 1 0 2 2 6 0 3 6 2 6 7 8 5 2 - 0 0 0 2 0 0 0 3 1 2 7 9 7 5 2 - - - - - 0 0 0 2 0 0 0 2 1 0 0 0 9 2 5 9 8 4 6 8 1 3 0 4 5 1 9 4 9 5 3 4 5 8 6 4 4 9 5 9 5 9 6 4 0 5 4 1 3 3 0 5 3 4 1 1 7 8 5 2 3 6 5 2 5 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4 1 7 1 4 0 0 7 1 1 8 3 3 3 7 4 4 5 9 1 2 3 6 8 1 4 4 8 8 1 8 1 0 2 2 6 0 3 6 2 6 7 8 5 2 - 0 0 0 2 0 0 0 3 1 2 7 9 7 5 2 - - - - - 0 0 0 2 0 0 0 2 1 0 0 0 9 2 5 9 8 4 6 8 1 3 0 4 5 1 9 4 9 5 3 4 5 8 6 4 4 9 5 9 5 9 6 4 0 5 4 1 3 3 0 5 3 4 1 1 7 8 5 2 3 6 5 2 5 i r e l o l e v A e k e w i c n i C 5 1 / 4 1 0 2 ' a r A a y o m o l o h K a w i c n i c u K 5 1 / 4 1 0 2 a r u l u k n o l e v A A A X U M E H P I X , 5 A Y U L U D E X U L U K N A Z D N U F I W S A K E A K E L U W A L H O W S O L E M O G N O K W S A Y O L E V A A M I u l u k n a z d n u f i X o l e v a a w a k a x u M o l e m o g n o k X i o l e v A a r o t i V i t o h V e p a C n r e t s a E a k e a s i r e u v u k a n a g n i r e o l e v A a t u l u k n a z d n u f i x a t o l u w a z d n i t a l e k a h u K o l e k a h a y u l u k n a z d n u f i w S a y o k i y N ) b ( u h n a V a y o h r i t i M i k i g n a w i t e y n a m i p a g n i y e L l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G O G N E S T N 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 O G N E S T N e p a C n r e t s a E t s e W h t r o N 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 O G N E S T N t s e W h t r o N 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 e m i p i w s a n a g n i r e l o l e v A u h n a v a w s i s i k u v e v i w s a k a o t i l a m i t a k i y n u K a k a s i h r i T o y b i r u g n u h s t u V a y o k i y N a w o s i k u v u l h N e e r F , e p a C n r e t s a E a w s u l u k n a z d n u f i w s a k e . t s e W h t r o N a n e p a C n r e h t r o N , e t a t S i s i r a h i z d i z d i w s i h a y n a h o y b i r u g n u h s t u v a w s a h i B o y a l e l d N i h i s i r a h i z d i z d i w S ) 9 1 a y i t o h V ( u h n a V u k P W P E a x e g n e y i X a y 3 1 0 2 a y e m e r u f o g o L a x u m a l d n a l d n u k a n a s i y i t u k a k e a s i m o g n o k i y e l u h n a v a y b i r e k o h r o k u v a y o k o n o g n o n i m u k i h o h r i t i m a k a w i x u l u b m u t u k a s i r u k . a l o h t o y b i t o k i w s u v a n a g n u l u k n a z d n u f i w s a t o l u w a z d n i t a w s u h n a v a w s e g n e y i w s a w e k e w i s i n a g n a l H u w o l o k o n o g n o N a y ) 7 a y i t o h V ( a k e i e k e w m u k i t e l u l u k n a z d n u f i w s a w i x u m a l d n a l d N o y u h n a V a x e g n e y i X o l e m i p i w s a n a g n i r e l o l e v A a k e a l e l e h g n u k a n u g n a l t i m a s i k u v e v u K u g n u h s t i M a k a l e l e n e h g n u K a y o k i y N . e k e l e n a f a v a l e v a i x a k e t a v a n e y b o l u k a n i x a k e a b m i t a m a k i y n u k a n i s a g n u h u v u g n a l t i M a w o s i k u v u l h N a n a g n o z D - a k i r f A e ) 0 2 a y i t o h V ( a n u g n a l t i M i s a g n u h u V 24 No. 38314 Act No. 38 of 2014 GOVERNMENT GAZETTE, 9 December 2014 Division of Revenue Amendment Act, 2014 24 B T R A P , 5 E L U D E H C S S E I T I L A P I C I N U M O T S N O I T A C O L L A E S O P R U P - C I F I C E P S A n m u l o C 5 1 / 4 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R t n e m t s u j d A 5 1 / 4 1 0 2 n o i t a c o l l A n i a M e s o p r u P n o i t a c o l l a f o e m a N e t o V S T N A R G T N E R R U C E R 2 5 1 2 5 2 5 0 9 6 3 1 0 0 0 0 0 3 5 2 4 4 0 1 8 3 1 9 4 4 5 7 5 4 9 5 7 1 8 2 0 9 8 5 5 9 4 4 0 7 5 9 8 1 3 - - - - - - - - - 0 0 0 0 0 3 5 2 4 4 0 1 8 3 1 9 4 4 2 5 1 2 5 2 . s n o i t a l s i g e l d e t a l e r d n a t c A s m e t s y S l a p i c i n u M e h t n i d e r i u q e r s a s m e t s y s e c n a n r e v o g d n a l a n o i t u t i t s n i e s i l i b a t s d n a s n o i t c n u f r i e h t m r o f r e p o t s e i t i l a p i c i n u m t s i s s a o T t n a r G t n e m e v o r p m I s m e t s y S l a p i c i n u M 5 0 9 6 3 1 n o i t p m u s n o c y t i c i r t c e l e e c u d e r o t r e d r o n i , e r u t c u r t s a r f n i l a p i c i n u m n i h t i w s e v i t a i t i n i t n e m e g a n a M t n a r G t n e m e g a n a M e d i S d n a m e D d n a y c n e i c i f f E y g r e n E t n e m e l p m i o t s e i t i l a p i c i n u m o t s e i d i s b u s e d i v o r p o T e d i S d n a m e D d n a y c n e i c i f f E y g r e n E g n i r e t s i n i m d a f o s t s o c l a n o i t a r e p o e h t e s i d i s b u s d n a r e v i l e d o t s e i t i l a p i c i n u m n i y t i c a p a c d l i u b o T y t i c a p a C s t n e m e l t t e S n a m u H l a p i c i n u M . s e m m a r g o r p s t n e m e l t t e s n a m u h t n a r G . y c n e i c i f f e y g r e n e e v o r p m i d n a e h t f o s t n e m e r i u q e r e h t r e p s a d e n i a r t e b o t s e i t i l a p i c i n u m n i s e t a u d a r g d e y o l p m e n u t i u r c e r o T t n e m p o l e v e D s l l i k S e r u t c u r t s a r f n I ) a ( . t n e m n o r i v n e t l i u b e h t n i h t i w y d o b l a n o i s s e f o r p / l i c n u o C y r o t u t a t S t n a v e l e r t n a r G d n a e c n a n r e v o G e v i t a r e p o o C l a n o i t i d a r T s r i a f f A ) 3 e t o V ( y g r e n E ) 9 2 e t o V ( s t n e m e l t t e S n a m u H ) 1 3 e t o V ( l a n o i t a N y r u s a e r T ) 0 1 e t o V ( 5 7 5 4 9 5 ; e r u t c u r t s a r f n i l a i c o s d n a c i m o n o c e r e h t o ; ) e r u t c u r t s a r f n i k l u b g n i d u l c x e ( s e n i l e p i p , n o i t a t i n a s d e s a b - d n a l e l b a n i a t s u s ; n o i t a c i f i t u a e b d n a s k r a p ; t n e m e g a n a m e t s a w ; s e i r t s u d n i l a r u t l u c d n a m s i r u o t y t e f a s y t i n u m m o c d n a ; s e m m a r g o r p e c i v r e s h t l a e h ; s e m m a r g o r p s e c i v r e s l a i c o s ; s d o o h i l e v i l , n o i t a l u c i t e r r e w e s d n a r e t a w g n i d u l c n i , e r u t c u r t s a r f n i s e c i v r e s c i s a b ; s d a o r l a r u r d n a s d a o r e m u l o v c i f f a r t w o l ; s g n i d l i u b f o e c n a n e t n i a m e h t d n a e c n a n e t n i a m d a o r : s e n i l e d i u g e m m a r g o r P s k r o W . s e m m a r g o r p 7 1 8 2 0 9 8 5 5 9 4 4 0 7 5 9 8 1 3 L A T O T e h t f o f l a h e b n o s e i c n e g a r e h t o y b r o n o i t a t i n a S d n a r e t a W f o t n e m t r a p e D e h t y b d e t a r e p o r o / d n a d e n w o y l s u o i v e r p s e m e h c s s e c i v r e s r e t a w f o y t i l a n o i t c n u f e h t e r o t s e r d n a h s i b r u f e r , e s i d i s b u s o T t n a r G y d i s b u S g n i t a r e p O s e c i v r e S r e t a W . t n e m t r a p e d f o t n e m e g a n a m d n a l o r t n o c , n o i t a l u g e r , g n i n n a l p e h t t r o p p u s o t g n i d n u f l a n o i t a r e p o e d i v o r p o T s n o i t a r e p O k r o w t e N t r o p s n a r T c i l b u P . s e c i v r e s d n a s k r o w t e n t r o p s n a r t c i l b u p l a p i c i n u m t n a r G t r o p s n a r T ) 7 3 e t o V ( d n a r e t a W n o i t a t i n a S ) 2 4 e t o V ( o t s e i t i l a p i c i n u m n i y t i c a p a c g n i d l i u b y b t n e m e g a n a m l a i c n a n i f n i s m r o f e r t r o p p u s d n a e t o m o r p o T l a i c n a n i F t n e m n r e v o G l a c o L ) b ( . t c A t n e m e g a n a M e c n a n i F l a p i c i n u M e h t t n e m e l p m i t n a r G t n e m e g a n a M c i l b u P d e d n a p x E e h t h t i w e c n a i l p m o c n i , s a e r a s u c o f d e i f i t n e d i g n i w o l l o f e h t n i s d o h t e m y r e v i l e d s e i t i l a p i c i n u M r o f t n a r G d e t a r g e t n I ) 7 e t o V ( e v i s n e t n i r u o b a l f o e s u e h t h g u o r h t s t r o f f e n o i t a e r c k r o w d n a p x e o t s e i t i l a p i c i n u m e s i v i t n e c n i o T e m m a r g o r P s k r o W c i l b u P d e d n a p x E s k r o W c i l b u P 0 7 5 9 8 1 3 O G N E S T N GOVERNMENT GAZETTE, 9 December 2014 Nawu wa ku Aviwa ka Mali ya Tiko, 2014 No. 38314 25 No 38 of 2014 25 2 5 1 2 5 2 5 0 9 6 3 1 0 0 0 0 0 3 5 2 4 4 0 1 8 3 1 9 4 4 5 7 5 4 9 5 7 1 8 2 0 9 8 5 5 9 4 4 0 7 5 9 8 1 3 - - - - - - - - - 2 5 1 2 5 2 5 0 9 6 3 1 0 0 0 0 0 3 5 2 4 4 0 1 8 3 1 9 4 4 5 7 5 4 9 5 7 1 8 2 0 9 8 5 5 9 4 4 A a y o m o l o h K a r e k e w i c n i C a w i c i n i c u K 5 1 / 4 1 0 2 i r e l o l e v A a r u l u k n o l e v A 5 1 / 4 1 0 2 ' 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R B A X U M E H P I X , 5 A Y U L U D E X U L U K N A Z D N U F I W S A K E A K E L U W A L H O W S O L E M O G N O K W S A Y I O L E V A A M . a n o w a n a k a n a l e b m a f i w s e l a n a w a n i w s a n t c A s m e t s y S l a p i c i n u M a k e a n o k a h a k a k e v a l i w s a h a l i h i n a t e l e m u f a m a n a l d n a v i x a t e m e t i s i s i t a s i k e s i m a h s t u k a n a n o t a y o h r i t i m a h r i t u k a l a p i s a m i t a n u f p u K a l a p i s a M a t e m e t s i s i T a s i w s t n A o y o k i y N i j e n E a k e l h a k a h r i T u k a y a l a h s t a l a h s t a m a s i h r i t i t a v u k a l a p i s a m i t a k e i l a m i t a w o t e n u f p m a k i y n u K i j e n E a k e l h a k a h r i T u k a y o k i y N a t u g n u h u k a l e l d n e u k , a l a p i s a m a w s a w i s i h r i t i w s a k i n e z d n e a k a x o K i r e l o l e h l T a y b i r u w a l u V a n a k a x o K i r e l o l e h l T a y b i r u w a l u V a n . i j e n e a k e l h a k a h r i t u k a s i w s t n a u k a n i z e g a y o l e s i h r i t a m o n a s i h r i t n o m u f M a t a k a h m T a n i ) 3 a y i t o h V ( u t n i X i j e n E ) 9 2 a y i t o h V ( a l d n e o y o l e h r i t a m a k a w i r e h r u d u k a k e i l a m i t a w s i h a t e n u f p u k a n a l e k a h p o y b i t o k i w s u V a k a u K a y b o s i m a h s t u V a y b i t o k i w s u V a y o k i y N a y b o s i m a h s t u V i h a y u k a w i r e t e l i w s a v u k a l a p i s a m i t a k e i n e h r i t u k e i k i r a g n i w s e l i k e z d n o y d i w s a s i g n a g u K a w s i l i k i w S a w o s i k u v u l h n a y o k i y N ) a ( . a l a p i s a m i t a k e u h n a v a y b o s i m a h s t u v a y o k o n o g n o n i m a l a p i s a M a k e u h n a V ) 1 3 a y i t o h V ( a y b i r e m a t u V u h n a V a k e i h r i t a v a y b i t o k i w s u v a s i r u k u k i h i l a m i t a y b i r u w a l u v a k e a c n i c u k a l e t e k e s u k a n a s u k a l t u K a t i i l a m T a y b i r u w a l u V a y o k i y N ) b ( . t c A t n e m e g a n a M e c n a n i F l a p i c i n u M a s i h r i t u k a l a p i s a m i t a g n a g u M a w o m u f M . a k a o w u g n a b m a k e i r e s a w h t u v a y o v u h / i n i w a n E a g n i y e l o v u H a w s o k e v a l i w s a w i s i h r i t i w S a k a x i R a y b i l a m T i ) 0 1 a y i t o h V ( A L E L E Y U V I Y A K A L E H L T I Y E L O K I Y N o l e m o g n o k X i o l e v A a r o t i V i t o h V a y o l e s i b m a f a m a n i t a m a s t a k u k , o l u g n u s a m a y o h r i t i m a w s a w i s i h r i t i w s , a y a k a m e l a y o z d n o g a m a n i k i g n a l a t a g n i w s e l a n a w n i w s ' a w i s i h r i t i w s , ) a l a t o y u m u h c n i m a w s a w i s i h r i t i w s i w i s t a k a g n u k ( i h p i y a h p i t a t i n i y a l i t , u l u l u k n , a s t a k a l a m a r u y n a h i r a y o k o n o g n o n i m , u h n a v a y o h r i t i m a y o k o n o g n o n i m , i n e w l h a m e a k a k e s i y i w s e l a v a s i m i h a y n a h u k , u w a h d n a s i k e s a s o w s a n a k a h p i t , a s t a k a l a m a y b i r u w a l u v , o w u f m a y b i k a m u v a n a b m u h f p u v , u h n a v a w s a n i m o n o h k i a w s . i k a a v a w o k e s i y a l h n a y o k o n o g n o n i m a n u h n a v o b m a f i w s a n a g n a y a w a l o z d n o g a m , o k a i m a s i y a l h u k a n o z d n o g a m a s i y a l h u k : u h n a V a y o h r i t i M a w a w i x u m a l d n a l d N a t a l h n e h e l a t a l e l d n i t a s i h r i t u k i h o h r i t i m a x u l u b m u t o y a l a h s t a l a h s t a m a x u m a l d n a l d n u k i l a m a l a p i s a m i t a k i y n u K o w o k o n o g n o N a w s o l e t e l i w S a l e l e z d n a l u k i h , a k a l e z d n a l i t e l i e k e w m o g n o k i t e l u w a h d n i t a k e o h r i t i m a y o l e k i y n a m u w o l o k o n o g n o N a y a l a p i s a M a y o k i y N u h n a V a y o h r i t i M o y u h n a V a y o h r i t i M a w e k e w i s i n a g n a l H ) 7 a y i t o h V ( a w i x u m a l d n a l d N a y b i r u w a l u v a n a l u w a l u k , a n a w a n i w s , a n a l u p u k a l e t e k e s u k o l e h r i t a m a l e l e k a h u k a l e s i m a l u l u K a y e k e w i t e N a y o l e h r i t a m a y o k i y N . i r e k o h r o k u v a n u h n a v a y b i l t e k e l t u v a t a l a p i s a m a t e k e w i t e n i t u h n a V a y b i l t e k e l t u V ) 7 3 a y i t o h V ( i l t e k e l t u V a e l a h k i w s e l i t a m a y o h r i t i m a w s i m i k i w s a k a h r i t u k a l e s i y u v u k a n a t e x u f p u k , i l a m i t i h a t e n u f p u K a w i l a m i t a w o t e n u f p M a y o k i y N a n i t a M a t a k a h m T i u k i h a n a w n i t ' i s n e j e i t i h e b m u k i t a M a t a k a h m T a y i o l u w a z d N i h a w i s i h r i t u k e b m u k / a w s i r i w s i t a M a y o h r i t i M a y o l e h r i t a M . o l u w a z d n a l e m i y ) 2 4 a y i t o h V ( u l u l u k N 26 No. 38314 Act No. 38 of 2014 GOVERNMENT GAZETTE, 9 December 2014 Division of Revenue Amendment Act, 2014 26 8 5 6 4 0 1 1 8 5 6 4 0 1 1 . e r u t c u r t s a r f n i k l u b f o n o i t a l l a t s n i o t s e i d i s b u s l a t i p a c g n i d i v o r p y b e m m a r g o r P n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I e h t t n e m e l p m i o T n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I e h t d n a , s g n i l l e w d l a i t n e d i s e r d e i p u c c o f o g o l k c a b n o i t a c i f i r t c e l e e h t s s e r d d a o t s e i t i l a p i c i n u m t n a r G ) l a p i c i n u M ( e m m a r g o r P ) 9 2 e t o V ( y g r e n E 3 5 2 4 9 1 1 5 9 6 5 1 2 0 3 7 3 9 4 0 4 6 7 4 1 4 1 2 0 8 5 3 8 3 8 6 4 1 A n m u l o C 5 1 / 4 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R t n e m t s u j d A 5 1 / 4 1 0 2 n o i t a c o l l A n i a M . 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 e s u o h r o o p r o f s g o l k c a b e r u t c u r t s a r f n i l a p i c i n u m c i s a b 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 ) b ( d n a e c n a n r e v o G l a n o i t i d a r T s r i a f f A ) 3 e t o V ( . e r u t c u r t s a r f n i l a p i c i n u m d e g a m a d r e t s a s i d t c u r t s n o c e r d n a e t a t i l i b a h e r o T t n a r G y r e v o c e R r e t s a s i D l a p i c i n u M ) a ( e v i t a r e p o o C S T N A R G E R U T C U R T S A R F N I e s o p r u P n o i t a c o l l a f o e m a N e t o V 9 7 1 1 9 5 9 2 0 8 6 9 4 3 2 2 5 7 - - - - 9 7 1 1 9 5 e h t ; s b u h n a b r u e h t n i t n e m p o l e v e d r o t c e s e t a v i r p d n a c i l b u p y t r a p d r i h t e g a r e v e l o t e r u t c u r t s a r f n i n a b r u s a o t d e r r e f e r e r a s p i h s n w o t n i h c i h w , s e d o n c i g e t a r t s t a t c e n n o c r e t n i t a h t s k r o w t e n y r a d n o c e s c i t y l a t a c f o y r e v i l e d e h t e d i u g o t m i a s t c e j o r p l l a n e h t d n a s n a l p t c n i c e r p , s n a l p k r o w t e n n a b r u ; s b u h n i h t i w y l l a r e n e g , s d o o h r u o b h g i e n d e v r e s - r e d n u n i s t n e d i s e r f o s s e c c a d n a e f i l f o y t i l a u q e h t e v o r p m i o t s i , s n a l p k r o w t e n n a b r u y b d e i f i t n e d i s a , s n o i t a c o l c i g e t a r t s e s e h t n i t n e m t s e v n i g n i t e g r a t f o m i a . s p i h s n w o t t n a r G 9 2 0 8 6 9 4 . e r u t c u r t s a r f n i t r o p s n a r t d e s i r o t o m - n o n d n a c i l b u p f o t n e m e v o r p m i d n a n o i t c u r t s n o c , g n i n n a l p d e t a r e l e c c a r o f e d i v o r p o T t n a r G e r u t c u r t s a r f n I t r o p s n a r T c i l b u P ) a ( 3 2 2 5 7 c i g e t a r t S e r u t c u r t s a r f n I d a o R e h t h t i w e n i l n i s k r o w t e n d a o r l a p i c i n u m n o a t a d c i f f a r t d n a d a o r t n a r G s m e t s y S t c e l l o c d n a , s m e t s y S t n e m e g a n a M t e s s A d a o R l a r u r p u t e s o t s e i t i l a p i c i n u m t c i r t s i d l a r u r t s i s s a o T t n e m e g a n a M t e s s A s d a o R l a r u R ) b ( . a c i r f A h t u o S r o f k r o w e m a r F d n a y r a m i r p f o t s i s n o c t a h t s n a l p k r o w t e n n a b r u f o t n e m p o l e v e d e h t e t a t i l i c a f d n a t r o p p u s o T p i h s r e n t r a P t n e m p o l e v e D d o o h r u o b h g i e N 3 2 6 0 8 2 2 2 3 2 6 8 3 2 0 0 0 2 4 0 2 2 L A T O T 8 0 6 5 3 5 8 5 4 1 0 5 1 4 3 5 . e c i v r e s y l p p u s r e t a w a g n i v i e c e r t o n s a d e i f i t n e d i s e i t i n u m m o c o t y l p p u s r e t a w e r u s n e l l i w t a h t s t c e j o r p s u o i r a v f o n o i t a t n e m e l p m i d n a n o i t a r e l e c c a , g n i n n a l p e h t e t a t i l i c a f o T t n a r G e r u t c u r t s a r f n I r e t a W l a p i c i n u M ) a ( 4 2 6 7 4 - 4 2 6 7 4 . e l b a i v t o n e r a s e c i v r e s t n e d n e p e d - k l u b e r e h w s d l o h e s u o h g n i t s i x e t e g r a t o t d n a s g o l k c a b n o i t a t i n a s 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 ) b ( l a n o i t a N y r u s a e r T ) 0 1 e t o V ( t r o p s n a r T ) 7 3 e t o V ( d n a r e t a W n o i t a t i n a S ) 2 4 e t o V ( B T R A P , 5 E L U D E H C S S E I T I L A P I C I N U M O T S N O I T A C O L L A E S O P R U P - C I F I C E P S GOVERNMENT GAZETTE, 9 December 2014 Nawu wa ku Aviwa ka Mali ya Tiko, 2014 No. 38314 27 No 38 of 2014 3 5 2 4 9 1 1 5 9 6 5 1 2 0 3 7 3 A a y o m o l o h K a r e k e w i c n i C a w i c i n i c u K 5 1 / 4 1 0 2 i r e l o l e v A a r u l u k n o l e v A 5 1 / 4 1 0 2 ' 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R . a l a p i s a M a k e o b m o h k i h e k e w i h n o i w s e l a w i s i h r i t i w s a w i k a u k a l e h l t u k a n a t e x u f p u K a k u k a h z d n e a s i r e l e y u V o y o k i y N ) a ( o n a s i h r i t n o m u f M a l a p i s a M a k e o b m o h K a t a k a h m T a n i A W I S I H R I T I W S A Y O K I Y N o l e m o g n o k X i o l e v A a r o t i V i t o h V 9 4 0 4 6 7 4 1 4 1 2 0 8 5 3 8 3 8 6 4 1 a y a w a l u h n a v a y a l d n a v a m a n o g n o s t n a m a l u z d n i b a m , i t e w s u v i n a g n i y e l u g n a y d n i m a k e a l a p i s a m a w s o l u g n u s a m a w s a w i s i h r i t i w s a k a l e v i y a k u k a s i r e h u k a l e l e k a h o y a k e l u w a l h o y i l a m a k i y n u K a l a p i s a M a w s a w i s i h r i t i w S a y o k i y N ) b ( . i n i t e w s u v e a g n a v a l i k a a v a k a l e h r i t ) 3 a y i t o h V ( u t n X i 27 8 5 6 4 0 1 1 9 7 1 1 9 5 3 2 2 5 7 9 2 0 8 6 9 4 - - - - 8 5 6 4 0 1 1 9 7 1 1 9 5 3 2 2 5 7 9 2 0 8 6 9 4 a m a h s t o t u w a h d n i t a k e i z e g a s i n e h g n u k a k u k a h z d n e a l e l a s u k a s i m a l u l i t a v u k a l a p i s a m i t a k e i l a m i t u w o l a k a x i R a w i z e G a s i n e h g N a w o t e n u f p m a k i y n u k i h e k e w i s i n a g n a l H u w o l a k a x i R a w i z e G a s i n e h g N o w o k o n o g n o N a s i h r i t u K o w ) a l a p i s a M a w ( o k o n o g n o N a y o k i y N ) 9 2 a y i t o h V ( i j e n E . a l a t o y u m u h c n i m a w s a w i s i h r i t i w s a x o h u k a n , u h n a v a n a g n i t e l e k e w i s i n a g n a l H u b a h i t a k a w i r u v i t i n i x i k o l a m e l a t u w a h d n i t a k e i t e l , i h r a k o y b o l e n a g n a l h u v a k e a k a n a g n a l h i t e l i h r i b m u v a t e k e w i t e n i t a x o l e m o g n o k i x a n o w s a n e k e k e s i y a l h i y e l u w a h d n a t i n a l u p i t , i n e b o r o d a m e l a t e k e w i t e n i t a t i n a l u p i t ; i n e b o r o d a m e l a t u h r a h n u v a w u h n u m a s i t u k a t o k u k i r e k o h r o k u v a k i y n o w s a w i s i h r i t i w s a k a w i k i y n u k a l e t e l u k i o t a w k n i h e k e j o r u h p i t a w a k o k n a s i w s t n a u k i , i n e b o r o d a m e l a y e k e w i t e n a t i n a l u p i t i h e k e w m u k i i w s a h a l i h i n a t , i t e l u w a h d n i t a k e i s i k e v u v a s i m o g n o k o x o l e m o g n o k i x ; i n e b o r o d a m e l a t u b a h i t a k e e t e h v i y a r u h p a x a n o m u f m a x e g n e y i x a w o s i k u v u l h n a k e , a l e h r a g n a u k i h , a k e s i t e h o y b i r e k o h r o k u v i k i m u k a g n i y b e l i n a l e k a u v a k e l a v i m a h s t a v a l e l e k i f u k a n i m o t u v . i n i x i k o l a m e i n a l e k a u V a k a x i R a y b i l a m T i ) 0 1 a y i t o h V ( a n a l u g n u s o t e k e w i t e n i t a n a g n i y e l i n e b o r o d a m e l a y e k e w i t e n a t i n a l u p i t a w o s i k u v u l h n a s i k u v e v u k a n a l e t e k e s u K a x e y b o l u k a n i X a w o s i k u v u l h N a y o k i y N a y b i r e m a t u V . a g n o z D - a k i r f A a w s o z d n o g a M a w s a w i s i h r i t i w S a r a g n i h Q a r i a b m R a n a n a s i b m a f u k a l a p i s a m a y o z d n o g a m a t e k e w i t e n i t a k e o b m a f i w s a w o k u l u h k n a n o z d n o g a m a y a r a t a d a t e l e g n e l h u k a n , a y a k a m e l a y o z d n o g a M a t u z d n u h n i T a y b i r u w a l u V a t e m e t i s i s i T a l u g n u s u k a y a k a m e l a w s a z d n u f i w s a t a l a p i s a m i t a t e n u f p u K a y b i r u w a l u V a t e m e t i s i s i T a y o k i y N ) b ( a y a k a M e l a y o z d n o g a M a y u z d n u h N a w s a n u h n a v a w s a w i s i h r i t i w s a s i w s t a u k a n a k a u k , a k a w i s i s i l t a h u k o l a n a l u p u k a l e s i m a l u l u K i l t e k e l t u V a w s a w i s i h r i t i w S a y o k i y N ) a ( . a h v o m m a w s i o b m a f i w s i k i s i h r i t a g n i y b e l i l t e k e l t u v u h n a v a y b ) 7 3 a y i t o h V ( i l t e k e l t u V 3 2 6 0 8 2 2 2 3 2 6 8 3 2 0 0 0 2 4 0 2 2 O G N E S T N . i k i h r i t a g n 4 2 6 7 4 - 4 2 6 7 4 i y b a l a t o w s o l i w s a k e a l e t u g n a l o y b i r e k o h r o k u v a h a l a n o k a g n i y e s i y e l u g n a y d n i m a k e a s i m o g n o k a y a k a M e l a y u k a n a y a k a m e l a w u l u l u k n a k u k a h z d n e a l e l a s u k a t u g n u h o t a k e l u w a l h o t o l e k a h i t a y i l a m a k i y n u K u g n a y d n i M a w s a w i s i h r i t i w S a y o k i y N ) b ( 8 0 6 5 3 5 8 5 4 1 0 5 1 4 3 5 . i t a m a w o l e k a h p m a y o h r i t i m i m u k a g n a v a v i u k e k e w m u k a v a l i k a a v a k e i t a m a k a w i r e k a h p u k a l a p i s a M a s i s i y i t a t a g n i t e l a n a b m a h a n a b m a h o t e k e j o r u h p i t a s i h r i t u k a n a s i s i l t a h u k , a n a l u p u k a s i k u v e v u K a w s i t a M a w s a w i s i h r i t i w S a y o k i y N ) a ( l u u l u k N a n i t a M ) 2 4 a y i t o h V ( B A X U M E H P I X , 5 A Y U L U D E X U L U K N A Z D N U F I W S A K E A K E L U W A L H O W S O L E M O G N O K W S A Y I O L E V A A M 28 No. 38314 Act No. 38 of 2014 GOVERNMENT GAZETTE, 9 December 2014 Division of Revenue Amendment Act, 2014 7 2 8 0 4 5 2 ) 6 7 6 7 9 3 ( 3 0 5 8 3 9 2 . s l o o h c s o t y t i c i r t c e l e d n a n o i t a t i n a s 6 6 8 9 3 6 4 ) 6 7 6 2 7 7 ( 2 4 5 2 1 4 5 L A T O T 28 2 6 8 9 9 1 1 ) 0 0 0 5 7 3 ( 2 6 8 4 7 5 1 s u r i v a m o l l i p a P 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 , e c n a m r o f r e p , g n i d n e p s e v o r p m i o t ; y r e v i l e d e r u t c u r t s a r f n i p u d e e p s d n a s t o l i p e c n a r u s n I h t l a e H l a n o i t a N n o n o i t a u l a v e d n a g n i r o t i n o m . s 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 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 7 7 1 9 9 8 - 7 7 1 9 9 8 . s t n e m e l t t e s n a m u h e l b a n i a t s u s 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 ) 5 1 e t o V ( ) 6 1 e t o V ( h t l a e H d n a r e t a W n o i t a t i n a S ) 2 4 e t o V ( 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 5 1 / 4 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 5 1 / 4 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 , 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 e s o p r u P n o i t a c o l l a f o e m a N e t o V GOVERNMENT GAZETTE, 9 December 2014 Nawu wa ku Aviwa ka Mali ya Tiko, 2014 No. 38314 29 No 38 of 2014 6 6 8 9 3 6 4 ) 6 7 6 2 7 7 ( 2 4 5 2 1 4 5 O G N E S T N 29 a m o l l i p a P n a m u H a x a n a w g n o s t a w g n o s t i x a l e v i s o w o l e v a h l t n a w o k o n o g n o n . i n e w l o k i w s e 7 7 1 9 9 8 - 7 7 1 9 9 8 . i n e w l h a m e a k a k e s i y u h n a V i y b e l u h n a v a y b o s i m a h s t u v a k a w i x u l u b m u t u k a l e l e k a h u k a l e s i m a l u l u K a y b o s i m a h s t u V a w o s i k u v u l h n a y o k i y N 2 6 8 9 9 1 1 ) 0 0 0 5 7 3 ( 2 6 8 4 7 5 1 a k a w i r u g n u s u k a l e l e k a h u k ; a w i s i h r i t i w s a t e k e j o r u h p i t a n a t e g n i r o w a k a x i R a x u l u b m u t u k a n u l u k n a z d n u f i w s a k e i t o k i w s u v a k u k a h z d n e a l e l a s u k a s i m a l u l u K a k a w i s i h r i t u k a s i w s t n a u k ; a w i s i h r i t i w s a k a w i k i y n u k a s i s i l t a h ' o y a n a w n i y a l e l d n a w u y n a h i R a w o b m o h k a z d n i z d N a k e a m i p u k a n a l e t u g n a l u k , o l e h r i t a m , i l a m i t a k a x i R a y u y n a h i R a y o k i y N 7 2 8 0 4 5 2 ) 6 7 6 7 9 3 ( 3 0 5 8 3 9 2 . i n e w l o k i w s e i z e g a n u l u l u k n , i t a m a k i y n o l o k i w S a w s a w i s i h r i t i w S u k ; i k i g n e l e n a f a g n i w s e l o l o k i w s a w s o w s a w k n i h a w s i h r i t i w s a s i r e h u K a k u k a h z d n e a l e l a S u k a s i m a l u L o y o k i y N a y o z d n o y D o l u g n u s a M ) 5 1 a y i t o h V ( ) 6 1 a y i t o h V ( u y n a h i R u l u l u k N a n i t a M ) 2 4 a y i t o h V ( E K E W I R U W A L H I Y E L O K O N O G N O N I M A Y U L U K N A Z D N U F I W S A K E I H R A K O W A K A X U M A Y O L E V A A M A A X U M E H P I X , 6 A Y U L U D E X A a y o m o l o h K a r e k e w i c n i C a w i c n i c u K 5 1 / 4 1 0 2 i r e l o l e v A a r u l u k n o l e v A 5 1 / 4 1 0 2 ' 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R o l e m o g n o k X i o l e v A a r o t i V i t o h V 30 No. 38314 Act No. 38 of 2014 GOVERNMENT GAZETTE, 9 December 2014 Division of Revenue Amendment Act, 2014 30 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 5 1 / 4 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 0 0 0 ' R 5 1 / 4 1 0 2 n i a M n o i t a c o l l A 0 0 0 ' R 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 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 - - 7 3 0 8 4 9 2 0 0 3 8 5 3 1 0 2 4 1 - - - - - - . s e i t i n u m m o c r o o p g n i c i v r e s s n o i t u t i t s n i l a i c o s d n a s e s i r p r e t n e - o r c i m , s d l o h e s u o h 0 0 3 8 5 e h t ; s b u h n a b r u e h t n i t n e m p o l e v e d r o t c e s e t a v i r p d n a c i l b u p y t r a p d r i h t e g a r e v e l o t e r u t c u r t s a r f n i n a b r u s a o t d e r r e f e r e r a s p i h s n w o t n i h c i h w , s e d o n c i g e t a r t s t a t c e n n o c r e t n i t a h t s k r o w t e n y r a d n o c e s c i t y l a t a c f o y r e v i l e d e h t e d i u g o t m i a s t c e j o r p l l a n e h t d n a s n a l p t c n i c e r p , s n a l p k r o w t e n n a b r u ; s b u h o t s i , s n a l p k r o w t e n n a b r u y b d e i f i t n e d i s a , s n o i t a c o l c i g e t a r t s e s e h t n i t n e m t s e v n i g n i t e g r a t f o m i a y l l a r e n e g , s d o o h r u o b h g i e n d e v r e s - r e d n u n i s t n e d i s e r f o s s e c c a d n a e f i l f o y t i l a u q e h t e v o r p m i . s p i h s n w o t n i h t i w 7 3 0 8 4 9 2 f o n o i t a l l a t s n i e h t , s g n i l l e w d l a i t n e d i s e r d e i p u c c o f o g o l k c a b n o i t a c i f i r t c e l e e h t s s e r d d a o t m o k s E o t r e d r o n i e r u t c u r t s a r f n i y t i c i r t c e l e f o t n e m h s i b r u f e r d n a n o i t a t i l i b a h e r d n a e r u t c u r t s a r f n i k l u b t n a r G ) m o k s E ( o t s e i d i s b u s l a t i p a c g n i d i v o r p y b e m m a r g o r P n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I e h t t n e m e l p m i o T e m m a r g o r P n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I . y l p p u s f o y t i l a u q e v o r p m i - . s d l o h e s u o h r o o p n o g n i s u c o f , e m m a r g o r p t n e m p o l e v e d s t n e m e l t t e s n a m u h l a n o i t a n e h t t r o p p u s o t r e d r o n i s e i t i l a p i c i n u m n a t i l o p o r t e m f o s e u n e v e r l a t i p a c e h t s t n e m e l p p u S t n a r G t n e m p o l e v e D s t n e m e l t t e S n a b r U d n a y r a m i r p f o t s i s n o c t a h t s n a l p k r o w t e n n a b r u f o t n e m p o l e v e d e h t e t a t i l i c a f d n a t r o p p u s o T t n a r G p i h s r e n t r a P t n e m p o l e v e D d o o h r u o b h g i e N 3 1 0 2 4 1 e h t f o f l a h e b n o s e i c n e g a r e h t o y b r o n o i t a t i n a S d n a r e t a W f o t n e m t r a p e D e h t y b d e t a r e p o r o / d n a d e n w o y l s u o i v e r p s e m e h c s s e c i v r e s r e t a w f o y t i l a n o i t c n u f e h t e r o t s e r d n a h s i b r u f e r , e s i d i s b u s o T t n a r G y d i s b u S g n i t a r e p O s e c i v r e S r e t a W ) a ( . t n e m t r a p e d d n a e c n a n r e v o G l a n o i t i d a r T s r i a f f A ) 3 e t o V ( ) 9 2 e t o V ( y g r e n E s t n e m e l t t e S n a m u H ) 1 3 e t o V ( l a n o i t a N y r u s a e r T ) 0 1 e t o V ( d n a r e t a W n o i t a t i n a S ) 2 4 e t o V ( 9 5 4 5 0 0 4 3 6 5 8 1 6 9 8 6 8 9 3 l a n o i g e r e g r a l r o s e i r a d n u o b l a p i c i n u m s s o r c a s a e r a e v i s n e t x e g n i v r e s e r u t c u r t s a r f n i o t s e c r u o s e r r e t a w s t c e n n o c t a h t e r u t c u r t s a r f n i g n i e g a e c a l p e r d n a e d a r g p u , h s i b r u f e r d n a w e n p o l e v e d o T t n a r G e r u t c u r t s a r f n I k l u B l a n o i g e R ) b ( o t ; y t i l a p i c i n u m a n i h t i w a e r a e g r a l a r e v o s e i t i n u m m o c s u o r e m u n g n i v r e s e r u t c u r t s a r f n i k l u b l a n o i g e r f o e r u t c u r t s a r f n i r e t a w e t s a w g n i e g a e c a l p e r d n a e d a r g p u , h s i b r u f e r d n a w e n p o l e v e d . e c n a c i f i n g i s 6 2 1 8 4 5 0 0 3 3 2 6 2 8 4 2 5 . e c i v r e s y l p p u s r e t a w a g n i v i e c e r t o n s a d e i f i t n e d i s e i t i n u m m o c o t y l p p u s r e t a w e r u s n e l l i w t a h t s t c e j o r p s u o i r a v f o n o i t a t n e m e l p m i d n a n o i t a r e l e c c a , g n i n n a l p e h t e t a t i l i c a f o T t n a r G e r u t c u r t s a r f n I r e t a W l a p i c i n u M ) c ( 5 3 4 7 6 7 7 3 6 8 1 4 2 7 5 5 2 7 7 L A T O T 0 0 5 5 6 - 0 0 5 5 6 . e l b a i v t o n e r a s e c i v r e s t n e d n e p e d - k l u b e r e h w s d l o h e s u o h g n i t s i x e t e g r a t o t d n a s g o l k c a b n o i t a t i n a s 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, 9 December 2014 Nawu wa ku Aviwa ka Mali ya Tiko, 2014 No. 38314 31 No 38 of 2014 i r e l o l e v A e k e w i c n i C 5 1 / 4 1 0 2 ' a r 0 0 0 ' R A a y o m o l o h K a c n i c u K 5 1 / 4 1 0 2 a r u l u k n o l e v A 0 0 0 ' R 0 0 0 ' R B A X U M E H P I X , 6 A Y U L U D E X E K E W I R U W A L H I Y E L O K O N O G N O N I M A Y A L A P I S A M I T A K E I H R A K O Y O L E V A A M o l e m o g n o k X i o l e v a a r o t i V i t o h V 31 - - 7 3 0 8 4 9 2 0 0 3 8 5 3 1 0 2 4 1 - - - - - - a l d n a v a m a n o g n o s t n a m a l u z d n i b a m , i t e w s u v i n a g n i y e l u g n a y d n i m a k e a l a p i s a m a w s o l u g n u s a m . i n i t e w s u v e a g n a v a l i k a a v a k a l e h r i t a y a w a l u h n a v a y o t e n u f p m a k i y n u k i h a k a x i R a w e k e w i s i n a g n a l H u w o l i z e G a s i n e h g N o w o k o n o g n o N a s i h r i t u K a s i n e h g N o w ) m o k s E a w ( o k o n o g n o N a y o k i y N a t a k a h m T a n i ) 3 a y i t o h V ( u t n i X i j e n E 7 3 0 8 4 9 2 a m a h s t o t u w a h d n i t a k e i z e g a s i n e h g n u k a k u k a h z d n e a l e l a s u k a s i m a l u l u k m o k s E a k e i l a m i t a w a k a x i R a w e k e w i s i n a g n a l H u w o l i z e G ) 9 2 a y i t o h V ( a w s a w i s i h r i t i w s a k u k a h z d n e a l e l a s u k a s i r e h u k a l e l e k a h o y a k e l u w a l h o y i l a m a k i y n u K a l a p i s a M a w s a w i s i h r i t i w S a y o k i y N o n a s i h r i t n o m u f M - 0 0 3 8 5 3 1 0 2 4 1 i z e g a w s a w i s i h r i t i w s a t e x u f p u k a n a l a t o y u m u h c n i m a w s a w i s i h r i t i w s a x o h u k , u h n a v a n a g n i t e l . i z e g a y o l e k i y n a m a w a k o k n a s i w s t n a u k a l e l d n e u k a w a k a x i r a w o k o n o g n o n a l e t e k e s u k a t o k u k i n e b o r o d a m e l a t a l a p i s a m i t a t i l a m i t a l e t e g n e u K e l a y b o s i m a h s t u V a w o s i k u v u l h N a y o k i y N ) a ( a y b o s i m a h s t u V . i t e w s u v i n a g n i y e l u g n a y d n i m a k e a w i s i m o g n o k u k , u h n a v a y b o s i m a h s t u v a w o s i k u v u l h n i n e b o r o d a M u h n a v e l a y e k e w i t e n a t i n a l u p i t i h i e k e w m u k i w s a h l i h i n a t , i t e l u w a h d n i t a k e i s i k e v u v a s i m o g n o k o x o l e m o g n o k i x i n i x i k o l a m e l a t u w a h d n i t a k e i t e l , i h r a k o y b o l e n a g n a l h u v a k e a k a n a g n a l h i t e l i h r i b m u v a t e k e w i t e n i t a n a l u g n u s e k e k e s i y a l h i y e l u w a h d n a t i n a l u p i t , i n e b o r o d a m e l a t e k e w i t e n i t a t i n a l u p i t ; i n e b o r o d a m e l a t u b a h i t a k a w i r u v i t a s i t u k a t o k u k i r e k o h r o k u v a k i y n o w s a w i s i h r i t i w s a l e t e l u k i o t a w k n i h e k e j o r u h p i t a x o l e m o g n o k i x a n o w s a n ; i n e b o r o d a m e l a t u b a h i t a k e e t e h v i y a r u h p a x a n o m u f m a x e g n e y i x a w o s i k u v u l h n a k e u h r a h n u v a w u h n u m i n a l e a k a u V o t e k e w i t e n i t a n a g n i y e l i n e b o r o d a m e l a y e k e w i t e n a t i n a l u p i t a w o s i k u v u l h n a s i k u v e v u k a n a l e t e k e s u K a x e y b o l u k a n i X a w o s i k u v u l h N a y o k i y N a y b i r e m a t u V ) 1 3 a y i t o h V ( ) 0 1 a y a k a x i R i t o h V ( a y b i l a m T i i k i m u k a g n i y b e l i n a l e k a u v a k e l a v i m a h s t a v a l e l e k i f u k a n i m o t u v a w a k o k n a s i w s t n a u k i , i n e b o r o d a m . i n i x i k o l a m e , a l e h r a g n a u k i h , a k e s i t e h o y b i r e k o h r o k u v i t a m a w s a w i s i h r i t i w s a k a s i n a g n a l h i w s e l a l a k a l h a g n i w s e l a w i s i h r i t i w s a v i s u k a n a t e x u f p u k , a s i k u v u l h u K a z d n u f i X a w s a l a T o w s a w i s i h r i t i w S a y o k i y N ) b ( i w s e l i t a m a y o h r i t i m a w s i m i k i w s a y o l e h r i t a m a l e s i y u v u k a n a t e x u f p u k , i l a m i t i h a t e n u f p u K o l e h r i t a M a w i i l a m T a w o t e n u f p M a y o k i y N ) a ( i s n e j e i t i h e b m u k i t a M a t i a k a h m T a y o l u w a z d N i h a w i s i h i t i w s a e b m u k / a w s i r i w s a e l a h k i t a M a y o h r i t i M a y . o l u w a z d n a l e m i y u k i h a n a w n i t ' u l u l u k N a n i t a M ) 2 4 e t o V ( 5 3 4 7 6 7 7 3 6 8 1 4 2 7 5 5 2 7 7 O G N E S T N 9 5 4 5 0 0 4 3 6 5 8 1 6 9 8 6 8 9 3 a w a k o k n a w s a g n i w s e l a l a k a l h a g n i w s e l a w i s i h r i t i w s a v i s u k a n a x u f p u k , a t e x u f p u k a n a w h s t n i w s e l a s t a k a l a m i w s e l u l u k i w s e l a w i s i h r i t i w s e b m u k a l a p i s a m i t a y o n a k a l e z d n i m a l u l t u k u l u k i t e l u w a h d n i t a k a l e h r i t i w s e l a s i b m a f o y i t a m a w s a w i s i h r i t i w s a s i k u v u l h u k ; a l a p i s a m a k e u l u k i y e l u w a h d n a v a l a t o v i k a a v a k a l e h r i t . a z d n u f i x 6 2 1 8 4 5 0 0 3 3 2 6 2 8 4 2 5 a y b i r e k o h r o k u v i m u k a g n a v a v u k e k e w m u k i a v a l i k a a v a k e i t a m a k a w i r e k a h p u k a s i s i y i t a t a g n i t e l a n a b m a h a n a b m a h o t e k e j o r u h p i t a s i h r i t u k a n a s i s i l t a h u k , a n a l u p u k a s i k u v e v u K a l a p i s a M a w s i t a M a w s a w i s i h r i t i w S a y o k i y N ) c ( . i t a m a w o l e k a h p m 0 0 5 5 6 - 0 0 5 5 6 . i k i h r i t a g n i y b a l a t o w s o l i w s a k e a l e t u g n a l o y b i r e k o h r o k u v a h a l a n o k a g n i y e s i y e l u g n a y d n i m a k e a s i m o g n o k a y a k a M u k a n a y a k a m e l a w u l u l u k n a k u k a h z d n e a l e l a s u k a t u g n u h o t a k e l u w a l h o t o l e k a h i t a t i l a m i t a l e s i m a l u l u K e l a y u g n a y d n i M a w s a w i s i h r i t i w S a y o k i y N ) d (
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