Division of Revenue Act
This section says the Act’s purpose is to provide for the equitable division of nationally raised revenue for 2020/21 and related provincial, local government, and municipal allocations and responsibilities.
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- Act 4 of 2020
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allocation administration allocation conversion allocation stopping allocation withholding annual financial statements annual reports bank accounts budget allocations budget compliance budget publication budget reallocation budget reporting budget schedules budget submission budget submissions budget transfers budget transparency budgeting conditional allocations definitions delegation departures dispute resolution effective date +63 more
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This section says the Act’s purpose is to provide for the equitable division of nationally raised revenue for 2020/21 and related provincial, local government, and municipal allocations and responsibilities. This section is a heading page listing topics under the Division of Revenue Act, 2020, including equitable division of local government share, shortfalls and excess revenue, and conditional allocations. Section title about duties of a transferring officer for Schedule 5 or 6 allocations. This section concerns the duties of a receiving officer for Schedule 4 allocations. Section 12 concerns the duties of a receiving officer for Schedule 5 or 7 allocations.
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Provisions of Division of Revenue Act
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No. 43467
AI-assisted research summary: This section says the Act’s purpose is to provide for the equitable division of nationally raised revenue for 2020/21 and related provincial, local government, and municipal allocations and responsibilities.
2 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 (English text signed by the President) (Assented to 22 June 2020) ACT To provide for the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the 2020/21 financial year; the determination of each province’s equitable share; allocations to provinces, local government and municipalities from national government’s equitable share; the responsibilities of all three spheres pursuant to such division and allocations; and to provide for matters connected therewith. PREAMBLE WHEREAS section 214(1) of the Constitution requires an Act of Parliament to provide for— (a) (b) (c) the equitable division of revenue raised nationally among the national, provincial and local spheres of government; the determination of each province’s equitable share of the provincial share of that revenue; and any other allocations to provinces, local government or municipalities from the national government’s share of that revenue, and any conditions on which those allocations may be made; and WHEREAS section 7(1) of the Money Bills and Related Matters Act, 2009 (Act No. 9 of 2009), requires the introduction of the Division of Revenue Bill at the same time as the Appropriation Bill is introduced, BE IT THEREFORE ENACTED by the Parliament of the Republic of South Africa, as follows:— ARRANGEMENT OF SECTIONS Sections CHAPTER 1 5 INTERPRETATION AND OBJECTS OF ACT 1. 2. Interpretation Objects of Act CHAPTER 2 EQUITABLE SHARE ALLOCATIONS 10 3. 4. Equitable division of revenue raised nationally among spheres of government Equitable division of provincial share among provinces This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 3 (English text signed by the President) (Assented to 22 June 2020) UMTHETHO Injongo kukubonelela ukwahlulwa-hlulwa ngokwanelisayo kwengeniso eqoke- lelwe ezweni lonke kumanqwanqwa karhulumente angurhulumente kazwelonke, bamaphondo nabasekuhlaleni iyeyonyaka-mali ka-2020/21; kukuqingqwa kwesa- belo esanelisayo sephondo ngalinye; ukwabelwa kwaso kumaphondo, kurhulu- mente wasekuhlaleni nakoomasipala kuthatyathwa kwisabelo esanelisayo sikarhu- lumente wezwelonke; uxanduva lwawo omathathu amanqwanqwa ngenxa yoko kwahlulwa-hlulwa nokwabiwa; nokulungiselela imicimbi enxibelelene noko. INGABULA-ZIGCAWU NJENGOKO icandelo 214(1) loMgaqo-siseko lifuna ukuba uMthetho wePalamente ubonelele— (a) ukwahlulwa-hlulwa okwanelisayo kwengeniso eqokelelwe elizweni lonke angurhulumente wezwelonke, karhulumente phakathi bamaphondo nabasekuhlaleni; kwamacandelo (b) ukuqingqwa kwesabelo esanelisayo sephondo ngalinye kwisabelo sephondo saloo ngeniso; kunye (c) nako konke okunye ukwabelwa kwamaphondo, urhulumente wasekuhlaleni okanye oomasipala kuthatyathwa kwisabelo sikarhulumente wezwelonke saloo ngeniso, kunye nayiphi na imiqathango enokuthi ibekelwe oko kwabelwa; kwaye NJENGOKO icandelo 7(1) leMoney Bills and Related Matters Act 9 ka-2009, lifunisa ukuba ukungeniswa koMthetho oYilwayo woKwahlulwa-hlulwa kweNgeniso kube ngaxeshanye nokungeniswa koMthetho oYilwayo woLwabiwo-mali, NGOKO KE kuqulunwa umthetho yiPalamente yeRiphablikhi yoMzantsi-Afrika ngale ndlela ilandelayo:— ULANDELELWANO LWAMACANDELO Amacandelo UKUTOLIKWA KWENTSINGISELO NEENJONGO ZALO MTHETHO ISAHLUKO 1 5 1. 2. Ukutolikwa kwentsingiselo Iinjongo zalo Mthetho ISAHLUKO 2 IZABELO-MALI ZESABELO ESANELISAYO 10 3. 4. Ukwahlulwa-hlulwa okwanelisayo kwengeniso eqokelelwe elizweni lonke phakathi kwamanqwanqwa karhulumente Ukwahlulwa-hlulwa okwanelisayo kwesabelo samaphondo phakathi kwama- phondo This gazette is also available free online at www.gpwonline.co.za
Part
CHAPTER 2
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No. 43467
AI-assisted research summary: This section is a heading page listing topics under the Division of Revenue Act, 2020, including equitable division of local government share, shortfalls and excess revenue, and conditional allocations.
4 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 4 5. 6. Equitable division of local government share among municipalities Shortfalls and excess revenue CHAPTER 3 CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES Part 1 5 Conditional allocations 7. 8. Conditional allocations to provinces Conditional allocations to municipalities Part 2 Duties of accounting officers in respect of Schedule 4 to 7 allocations 10 Duties of transferring officer in respect of Schedule 4 allocations 9.
Part
Part 2
- 10 Verify source ↗
Duties of transferring officer in respect of Schedule 5 or 6 allocations
AI-assisted research summary: Section title about duties of a transferring officer for Schedule 5 or 6 allocations.
10. Duties of transferring officer in respect of Schedule 5 or 6 allocations - 11 Verify source ↗
Duties of receiving officer in respect of Schedule 4 allocations
AI-assisted research summary: This section concerns the duties of a receiving officer for Schedule 4 allocations.
11. Duties of receiving officer in respect of Schedule 4 allocations - 12 Verify source ↗
Duties of receiving officer in respect of Schedule 5 or 7 allocations
AI-assisted research summary: Section 12 concerns the duties of a receiving officer for Schedule 5 or 7 allocations.
12. Duties of receiving officer in respect of Schedule 5 or 7 allocations - 13 Verify source ↗
Duties of receiving officer in respect of infrastructure conditional allocations to
AI-assisted research summary: This section concerns the duties of a receiving officer for infrastructure conditional allocations to provinces and metropolitan municipalities.
13. Duties of receiving officer in respect of infrastructure conditional allocations to provinces Infrastructure conditional allocations to metropolitan municipalities 14. - 15 Verify source ↗
Duties in respect of annual financial statements and annual reports for 2020/21
AI-assisted research summary: This section concerns duties relating to annual financial statements and annual reports for 2020/21.
15. Duties in respect of annual financial statements and annual reports for 2020/21 Part 3 Matters relating to Schedule 4 to 7 allocations Publication of allocations and frameworks Expenditure in terms of purpose and subject to conditions 16. 17.
Part
Part 3
- 18 Verify source ↗
Withholding of allocations
AI-assisted research summary: This section is titled around withholding, stopping, reallocating, and converting allocations.
18. Withholding of allocations Stopping of allocations 19. Reallocation of funds 20. Conversion of allocations 21. - 22 Verify source ↗
Unspent conditional allocations
AI-assisted research summary: This section is titled “Unspent conditional allocations” and appears within Chapter 4 on matters relating to all allocations.
22. Unspent conditional allocations CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Payment requirements Transfers made in error or fraudulently 23. - 34 Verify source ↗
No. 43467
AI-assisted research summary: The National Treasury and certain officers must follow specific approval, notice, and reporting steps when changing or using allocations.
34 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 34 (3) The National Treasury may, after consultation with the relevant transferring officer and by notice in the Gazette, amend an indicative conditional allocation in Schedule 6 published in terms of subsection (1)(b). (4) Before amending a framework in terms of subsection (2), the National Treasury must submit the proposed amendment to Parliament for comment for a period of 14 days when Parliament is in session. (5) An amendment of an allocation or framework in terms of subsection (2) or (3) takes effect on the date of publication of the notice in the Gazette. Expenditure in terms of purpose and subject to conditions 17. (1) Despite any other legislation to the contrary, an allocation referred to in Schedules 4 to 7 may only be used for the purpose stipulated in the Schedule concerned and in accordance with the applicable framework. (2) (a) A framework may provide for components within a conditional allocation that are subject to specific conditions. after consulting the relevant receiving officer; (b) A transferring officer may shift funds from one component to another— (i) (ii) with the approval of the National Treasury; and (iii) (c) The National Treasury must publish a notice in the Gazette of a shift of funds in in accordance with the applicable appropriation legislation. terms of paragraph (b). (3) A receiving officer may not allocate any portion of a Schedule 5 allocation to any other organ of state for the performance of a function, unless the receiving officer and the organ of state agree on the obligations of both parties and a payment schedule, the receiving officer has notified the transferring officer, the relevant provincial treasury and the National Treasury of the agreed payment schedule and— (a) the allocation— (i) (ii) is approved in the budget for the receiving provincial department or municipality; or if not already so approved— (aa) the receiving officer notifies the National Treasury that the purpose of the allocation is not to artificially inflate the expenditure estimates of the relevant provincial department or municipality and indicates the reasons for the allocation; and (bb) the National Treasury approves the allocation; or (b) the allocation is for the payment for goods or services procured in accordance with the procurement prescripts applicable to the relevant province or municipality and, if it is an advance payment, paragraph (a)(ii) applies with the necessary changes. (4) The receiving officer must submit a copy of the agreement envisaged in subsection (3) to the transferring officer and the National Treasury before payment is made. (5) For purposes of the implementation of a Schedule 6 allocation to a municipality— (a) Eskom Holdings Limited may receive funds directly from the transferring officer of the Department of Energy; or (b) a water board, as defined in section 1 of the Water Services Act, 1997 (Act No. 108 of 1997), may receive funds directly from the transferring officer of the Department of Water and Sanitation. (6) (a) For purposes of the Human Settlements Development Grant, a receiving officer and a municipality with level one or two accreditation or functions assigned in terms of section 126 of the Constitution to administer all aspects, including financial administration of a national housing programme (herein called ‘‘assigned functions’’) as at 1 April 2020, must, by the date determined by the National Treasury— (i) enter into a payment schedule; and 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 35 35 (3) UVimba weMali yeSizwe unokuthi, emva kokubonisana negosa elidluliselayo elichaphazelekayo nangesihlokomiso kwiGazethi, enze utshintsho isabelo-mali esixhomekeke kwiimeko esibonisa nto ithile kuShedyuli 6 esipapashwe ngokwe- candelwana (1)(b). (4) Ngaphambi kokuba enze utshintsho kwimida-nkqubo ngokwecandelwana (2), uVimba weMali yeSizwe kufuneka angenise ePalamente utshintsho alucebayo ukuze kuvakaliswe izimvo ngalo ithuba eliziintsuku ezili-14 xa iPalamente ihleli. 5 (5) Utshintsho kwisabelo-mali okanye kumda-mgaqo-nkqubo ngokwecandelwana (2) okanye (3) luqala ukusebenza ngomhla wokupapashwa kiwesihlokomiso kwi- Gazethi. 10 Inkcitho ngokwenjongo nangokuxhomekeka kwiimeko 17. (1) Kungakhathaliseki ukuba uthini omnye umthetho wepalamente otsho isabelo-mali ekuthethwe ngaso kwiShedyuli 4 ukuya kweye-7 leyo nangokuvumelana okuchasene nalo, sinokusetyenziselwa kuphela injongo exelwe kwiShedyuli nomda-mgaqo-nkqubo osebenza kuloo meko. (2) (a) Umda-mgaqo-nkqubo wesibonelelo esixhomekeke kwiimeko unokwenza ukuba kubekho amacandelo ngaphakathi kwisibonelelo axhomekeke kwiimeko ezithile. (b) Igosa elidluliselayo lingadlulisela iimali ukusuka kwelinye icandelo ukuya kwelinye— emva kokubonisana negosa elamkelayo elichaphazelekayo; ngemvume kaVimba weMali yeSizwe; kananjalo (i) (ii) (iii) ngokuvumelana nomthetho wepalamente wolwabiwo-mali osebenza kuloo meko. (c) UVimba weMali yeSizwe kufuneka apapashe isihlokomiso kwiGazethi sokudlu- liselwa kweemali ngokwesiqendu (b). (3) Igosa elamkelayo alivumelekanga inxalenye yesabelo-mali yeShedyuli 5 liyabele nakweliphi na icandelo likarhulumente ukuze kwenziwe umsebenzi, ngaphandle kokuba elo gosa elamkelayo necandelo likarhulumente bayavumelana ngeembophe- leleko zabo bobabini nangeshedyuli yentlawulo, libe igosa elamkelayo lilazisile igosa elidluliuselayo, novimba wemali wephondo ochaphazelekayo noVimba weMali yeSizwe libazisa ngeshedyuli yentlawulo ekuvunyelwene ngayo, kunjalonje— (a) isabelo-mali— (i) sibe sivunyiwe kuhlahlo-lwabiwo-mali lwesebe lephondo elamkelayo okanye lukamasipala; okanye (ii) ukuba asikavunywa— (aa) igosa elamkelayo lazisa uVimba weMali yeSizwe ukuba injongo yesabelo-mali asikokuwenza abonakale emakhulu amanani oqikelelo lwenkcitho esebe lephondo elichaphazelekayo okanye kamasipala kwaye libonisa izizathu zesabelo-mali; kwaye (bb) uVimba weMali yeSizwe uyasivuma isabelo-mali; okanye isabelo-mali sesokuhlawulelwa kwempahla okanye iinkonzo ezifunyenwe ngokuvumelana nomgaqo-nkqubo wokulawulwa konikezelwano lwezinto ezithengwayo okanye umgaqo-nkqubo wokuthenga wephondo elichaphaze- lekayo okanye umasipala, kuze kuthi, ukuba kuhlawulwa tanci, kusebenze isiqendu (a)(ii) kubekho nje utshintsho olunokuthi lufuneke. (b) 15 20 25 30 35 40 45 (4) Igosa elamkelayo kufuneka lingenise ikopi yesivumelwano ekucingwa ngaso kwicandelwana (3) kwigosa elidluliselayo nakuVimba weMali yeSizwe ngaphambi kokuba kuhlawulwe. (5) Ngenjongo yokusenza sisebenze isabelo-mali seShedyuli kumasipala— (a) uEskom Holdings Limited unokuthi afumane iimali zivela ngqo kwigosa 50 (b) elidluliselayo leSebe laMandla; okanye ibhodi yamanzi, njengoko ixelwe kwicandelo 1 leWater Services Act, 1997 (uMthetho 108 ka-1997), ifumane iimali zivela ngqo kwigosa elidluliselayo leSebe laManzi noGutyulo. inokuthi (6) (a) Ngenjongo yeSibonelelo soPhuhliso Lokwakhelwa Kwabantu, igosa elamke- layo kunye nomasipala ongqinelwe kwinqanaba lokuqala okanye lesibini okanye onemisebenzi eyabelwe ngokwecandelo 126 loMgaqo-siseko ukuba alawule zonke iinkalo, kuquka ulawulo lwezimali lwenkqubo yokwakhiwa kwezindlu ezwenilonke (ebizwe apha ngokuthi ‘‘yimisebenzi eyabelweyo‘‘) ngomhla kaEpreli 1, 2020, kufuneka kuthi kufika umhla ogqitywe nguVimba weMali yeSizwe— 55 60 (i) abe sele engene kwishedyuli yentlawulo; kananjalo This gazette is also available free online at www.gpwonline.co.za - 36 Verify source ↗
No. 43467
AI-assisted research summary: The section lets a transferring officer withhold certain allocations for up to 30 days, but requires advance notice and an opportunity for written representations. It also sets rules for payment schedules, grant transfers, and steps to take when a funded function is assigned to a municipality.
36 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 36 (ii) submit, through the relevant provincial treasury, the payment schedule to the National Treasury. (b) If a municipality receives accreditation after 1 April 2020, the National Treasury may approve that paragraph (a) applies to that municipality. (c) If the transfer of the Human Settlements Development Grant to a municipality with assigned functions is withheld or stopped in terms of section 18 or 19, the receiving officer must request the National Treasury to amend the payment schedule in terms of section 24. (7) If a function, which is partially or fully funded by a conditional allocation to a province, is assigned to a municipality, as envisaged in section 10 of the Municipal Systems Act— (a) the funds from the conditional allocation for the province for the function must be stopped in terms of section 19 and reallocated in terms of section 20 to the municipality, which has been assigned the function; if possible, the province must finalise any project or fulfil any contract regarding the function before the date the function is assigned and, if not finalised, the province must notify the relevant municipality and the National Treasury; any project or contract regarding the function not finalised or fulfilled at the date at which the function is assigned, must be subjected to an external audit and the province and the municipality must enter into an agreement to complete the project or to the municipality; through ceding it the contract fulfil (b) (c) (e) (d) money that is retained by the province for any contract related to the function that is not ceded to the municipality must be spent by 31 March 2021 and shall not be available in terms of section 30 of the Public Finance Management Act or section 22(2); the receiving officer of the province must, within seven days after the function is assigned, submit to the transferring officer and the National Treasury a list of liabilities that are attached to the function, but that were not transferred to the municipality, to provide for the adjustment of the applicable allocations; and the receiving officer of the municipality must, within one month from the date of the stopping of funds in paragraph (a), submit to the transferring officer a revised plan for its planned expenditure. (f) Withholding of allocations 18. (1) Subject to subsections (2) and (3), a transferring officer may withhold the transfer of a Schedule 4 or 5 allocation, or any portion thereof, for a period not exceeding 30 days, if— (a) (b) the province or municipality does not comply with any provision of this Act; roll-overs of conditional allocations approved by the National Treasury in terms of section 22 have not been spent; or a satisfactory explanation is not given for significant under-expenditure on previous transfers during the 2020/21 financial year. (c) (2) If an allocation is withheld in terms of subsection (1), it suspends the applicable payment schedule, approved in terms of section 23(3), until it is amended in terms of section 24. (3) The amount withheld in terms of this section in the case of the Health Professions Training and Development Grant or the National Tertiary Services Grant listed in Part A of Schedule 4 may not exceed five per cent of the next transfer as contained in the relevant payment schedule. (4) A transferring officer must, at least seven working days before withholding an allocation in terms of subsection (1)— (a) give the relevant receiving officer— 5 10 15 20 25 30 35 40 45 50 (i) notice of the intention to withhold the allocation; (ii) an opportunity to submit written representations as to why the 55 allocation should not be withheld; and the period within which to submit written representations; and (iii) This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 37 37 (ii) angenise, esebenzisa uvimba wemali wephondo ochaphazelekayo, ishedyuli yentlawulo eyingenisa kuVimba weMali yeSizwe. (b) Ukuba umasipala ufumana ukungqinelwa emva koEpreli 1, 2020, uVimba weMali yeSizwe unokuthi ayivume eyokuba isiqendu (a) sisebenza kuloo masipala. (c) Ukuba ukudluliselwa kweSibonelelo soPhuhliso Lokuhlaliswa Kwabantu kumasipala onemisebenzi eyabelweyo kuyankonywa okanye kuyamiswa ngokwe- candelo 18 okanye 19, igosa elamkelayo kufuneka licele uVimba weMali yeSizwe ukuba enze utshintsho kwishedyuli yentlawulo ngokwecandelo 24. (7) Ukuba umsebenzi, oxhaswa ngokuyinxenye okanye ngokupheleleyo ngesabelo- mali esixhomekeke kwiimeko esiya kwiphondo, wabelwa umasipala, ngendlela ekucingwa ngayo kwicandelo 10 leMunicipal Systems Act— (a) iimali ezivela kwisabelo-mali esixhomekeke kwiimeko sephondo salo msebenzi kufuneka simiswe ngokwecandelo 19 size sabiwe ngokwabiwe ngokutsha ngokwecandelo 20 sisiya kumasipala, owabelwe loo msebenzi; (d) bangene kwisivumelwano (b) ukuba kunokwenzeka, iphondo kufuneka ligqibezele naliphi na iphulo okanye lifezekise nasiphi na isivumelwano esingomsebenzi ngaphambi komhla wokwabelwa loo msebenzi, kuze kuthi ukuba aliligqibezelanga, iphondo kufuneke lazise umasipala ochaphazelekayo noVimba weMali yeSizwe; (c) naliphi na iphulo okanye isivumelwano esingomsebenzi ongagqityezelwanga lowo, okanye ongafezekiswanga ngomhla owabelwe ngawo umsebenzi kufuneka uhlolwe ngabantu bangaphandle kwaye iphondo nomasipala kufuneka okanye sokuligqibezela sokufezekisa isivumelwano ngokusinikezela kumasipala; imali egcinwa liphondo iyeyesivumelwano esinento yokowenza nomsebenzi onganikezelwanga kumasipala kufuneka ibe sele isetyenzisiwe ngoMatshi 31, 2021 kwaye ayiyi kufumaneka ngokwecandelo 30 lePublic Finance Management Act okanye ngokwecandelo 22(2); igosa elamkelayo lephondo kufuneka, zingekapheli iintsuku ezisixhenxe emva kokuba wabiwe umsebenzi, lingenise kwigosa elidluliselayo naku- Vimba weMali yeSizwe uludwe lwamatyala ahambisana naloo msebenzi, kodwa abengadluliselwanga kumasipala, ukuze kwenziwe uhlengahlengiso lwezabelo-mali ezisebenza kuloo meko; kananjalo igosa elamkelayo likamasipala kufuneka, ingekapheli inyanga enye ukusuka kumhla wokumiswa kweemali kwisiqendu (a), lingenise kwigosa elidlulise- layo isicwangciso esenziwe ngokutsha senkcitho yakhe ecetywayo. iphulo (e) (f) Ukunkonywa kwezabelo-mali 18. (1) Ngokulawulwa licandelwana (2) nele-(3), igosa elidluliselayo linokuthi likunkonye ukudluliselwa kwesabelo-mali seShedyuli 4 okanye 5, okanye inxalenye yaso, ithuba lexesha elingagqithiyo kwiintsuku ezingama-30, ukuba— (c) (a) (b) iphondo okanye umasipala akakwenzi okufunwa kokutshiwo ngulo Mthetho; iimali ekugqithwa nazo zezabelo-mali ezixhomekeke kwiimeko ezivunywe nguVimba weMali yeSizwe ngokwecandelo 22 azisetyenziswanga; okanye akunikwanga nkcazelo eyanelisayo ngokungasetyenziswa okukhulu kangaka kweemali ezidluliselwe kwixesha elingaphambili kunyaka-mali ka-2020/21. (2) Ukuba isabelo-mali sinkonyiwe ngokwecandelwana (1), siyayinqumamisa ishedyuli yentlawulo esebenza kuloo meko, evunywe ngokwecandelo 23(3), de sibe senziwe utshintsho ngokwecandelo 24. (3) Isixa-mali esinkonyiweyo ngokweli candelo xa kusiSibonelelo soPhuhliso loQeqesho kwimiSebenzi yezeMpilo noPhuhliso okanye kwiSibonelelo seeNkonzo zeMfundo Ephakamileyo eZwenilonke ezidweliswe kwiNxalenye A yeShedyuli 4 asivumelekanga ukuba sigqithe kwisihlanu ekhulwini semali eza kudluliselwa elandelayo njengoko kuqulethwe kwishedyuli yentlawulo echaphazelekayo. (4) Igosa elidluliselayo kufuneka, ubuncinane kusasele iintsuku ezisixhenxe zaphakathi evekini ngaphambi kokuba sinkonywe isabelo-mali ngokwecandelwana (1)— (a) linike igosa elamkelayo elichaphazelekayo— 5 10 15 20 25 30 35 40 45 50 55 (i) (ii) isaziso sokuba lizimisele ukusinkonya isabelo-mali; ithuba lokuzithethelela ngokubhala lixele isizathu sokungavumelani nokunkonywa kwesabelo-mali; kunye (iii) nethuba lexesha emalingapheli lingakutshongo oko lifuna ukukutsho 60 kubhaliwe; kananjalo This gazette is also available free online at www.gpwonline.co.za - 38 Verify source ↗
No. 43467
AI-assisted research summary: The National Treasury may stop or temporarily withhold certain allocations, but must follow notice and procedure requirements.
38 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 38 (b) inform the relevant provincial treasury and the National Treasury, and in respect of any conditional allocation to a municipality, also the provincial department responsible for local government of the withholding. (5) A notice envisaged in subsection (4)(a)(i) must include the reasons for withholding the allocation and the intended duration of the withholding to inform the amendment of the payment schedule in terms of section 24. (6) (a) The National Treasury may instruct, or approve a request from, the transferring officer to withhold an allocation in terms of subsection (1) for a period longer than 30 days, but not exceeding 120 days, if the withholding shall— 5 facilitate compliance with this Act; or (i) (ii) minimise the risk of under-spending by the relevant provincial department or 10 municipality. (b) When requesting the withholding of an allocation in terms of this subsection, a transferring officer must submit to the National Treasury proof of compliance with subsection (4) and any representations received from the receiving officer. 15 (c) The transferring officer must again comply with subsection (4) when the National Treasury instructs, or approves a request by, the transferring officer in terms of paragraph (a). Stopping of allocations 19. (1) Despite section 18, the National Treasury may, in its discretion or on request of a transferring officer or a receiving officer, stop the transfer of a Schedule 4 or 5 allocation, or a portion thereof, to a province or municipality— (a) in the case of— (i) a province, if a serious or persistent material breach of this Act, as envisaged in section 216(2) of the Constitution, occurs; or (ii) a municipality, if— 20 25 (aa) a serious or persistent material breach of this Act, as envisaged in section 216(2) of the Constitution, read with section 38(1)(b)(i) of the Municipal Finance Management Act, occurs; or (bb) a breach or failure to comply, as envisaged in section 38(1)(b)(ii) 30 (b) (c) of the Municipal Finance Management Act, occurs; if the National Treasury anticipates that a province or municipality shall substantially underspend on the allocation, or any programme, partially or fully funded by the allocation, in the 2020/21 financial year; or for purposes of the assignment of a function from a province to a municipality, as envisaged in section 10 of the Municipal Systems Act. (2) The National Treasury must, before stopping an allocation in terms of subsection (1)(a)(i) or (b)— (a) comply with the procedures in section 18(4)(a); and (b) inform the relevant provincial treasury of its intention to stop the allocation. (3) The National Treasury must, before stopping an allocation in terms of subsection (1)(a)(ii), comply with the applicable provisions of section 38 of the Municipal Finance Management Act. (4) The National Treasury must give notice in the Gazette of the stopping of an allocation in terms of this section and include in the notice the effective date of, and reason for, the stopping. 35 40 45 (5) (a) If— (i) an allocation, or any portion thereof, is stopped in terms of subsection (1)(a) or (b); and This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 39 39 (b) lazise uvimba wemali wephondo ochaphazelekayo noVimba weMali yeSizwe, kuze kuthi xa kusisabelo-mali esixhomekeke kwiimeko esiya kumasipala, lazise nesebe lephondo elinoxanduva lorhulumente waseku- hlaleni, lilazisa ngokunkonywa oko. (5) Isaziso ekucingwa ngaso kwicandelwana (4)(a)(i) kufuneka siquke izizathu zokusinkonya isabelo-mali nokuthi kuzimiselwe ukusinkonya ixesha elide kangakanani ukuze kusekelwe apho ukwenziwa kotshintsho kweshedyuli yentlawulo ngokwe- candelo 24. (6) (a) UVimba weMali yeSizwe usengayalela, okanye avume isicelo esivela kwigosa elidluliselayo ukuba linkonye isabelo-mali ngokwecandelwana (1) ithuba lexesha elidana kuneentsuku ezingama-30, kodwa elingagqithiyo kwiintsuku ezili-120, ukuba ukunkonywa— (i) (ii) kuza kwenza lula ukwenza okufunwa ngulo Mthetho; okanye kuza kuwunciphisa umngcipheko wokuba isebe lephondo elichaphazelekayo okanye umasipala asebenzise imali enganeno kwelindelekileyo. (b) Xa licela ukunkonywa kwesabelo-mali ngokweli candelwana, igosa elidlulise- layo kufuneka lingenise kuVimba weMali yeSizwe ubungqina bokuba kwenziwe okufunwa licandelwana (4) nakukuzithethelela okufunyenwe kuvela kwigosa elamke- layo. (c) Igosa elidluliselayo kufuneka likwenze kwakhona okufunwa licandelwana (4) xa uVimba weMali yeSizwe eyalela, okanye isicelo esenziwe ligosa elidluliselayo ngokwesiqendu (a). Ukumiswa kwezabelo-mali 19. (1) Nangona lisitsho oku likutshoyo icandelo 18, uVimba weMali yeSizwe unokuthi, esebenzisa okwakhe ukuqonda okanye ecelwe ligosa elidluliselayo okanye ligosa elamkelayo, akumise ukudluliselwa kwesabelo-mali seShedyuli 4 okanye 5, okanye inxalenye yaso, esiya kwiphondo okanye kumasipala— (a) xa— (i) kuliphondo, ukuba ukwaphulwa okukhulu okanye okuzingisileyo kwalo Mthetho, ekucingwa ngako kwicandelo 216(2) loMgaqo-siseko, kuthi kwenzeke; okanye (ii) kungumasipala, ukuba— (aa) ukwaphulwa okukhulu okanye okuzingisileyo kwalo Mthetho, ekucingwa ngako kwicandelo 216(2) loMgaqo-siseko, kunye necandelo 38(1)(b)(i) leMunicipal Finance Management Act, kuthi kwenzeke; okanye (bb) ukwaphulwa okanye ngako kwicandelo 38(1)(b)(ii) leMunicipal Finance Management Act, kuthi kwenzeke; ukungakwenzi, ekucingwa (b) ukuba uVimba weMali yeSizwe ulindele ukuba iphondo okanye umasipala uza kuwa nganeno kakhulu ekusebenziseni isabelo-mali, okanye ekuqhubeni inkqubo, exhaswa ngokuyinxenye okanye ngokupheleleyo ngesabelo-mali, kunyaka-mali ka-2020/21; okanye (c) ngenjongo yokwabelwa komsebenzi usuka kwiphondo usiya kumasipala, 5 10 15 20 25 30 35 40 ngendlela ekucingwa ngayo kwicandelo 10 leMunicipal Systems Act. (2) UVimba weMali yeSizwe kufuneka, ngaphambi kokuba asimise isabelo-mali 45 ngokwecandelwana (1)(a)(i) okanye (b)— (a) akwenze okufunwa ziindlela zokwenza ezikwicandelo 18(4)(a); aze (b) azise uvimba wemali wephondo ochaphazelekayo ngenjongo yakhe yokusimisa isabelo-mali. (3) UVimba weMali yeSizwe kufuneka, ngaphambi kokuba asimise isabelo-mali ngokwecandelwana (1)(a)(ii), akwenze okufunwa licandelo 38 leMunicipal Finance Management Act kule meko. (4) UVimba weMali yeSizwe kufuneka enze isihlokomiso kwiGazethi sokusimisa isabelo-mali ngokweli candelo aze kwisihlokomiso eso afake umhla, nesizathu, sokusimisa. (5) (a) Ukuba— (i) isabelo-mali, okanye inxalenye yaso, imisiwe ngokwecandelwana (1)(a) okanye (b); lize 50 55 This gazette is also available free online at www.gpwonline.co.za - 40 Verify source ↗
No. 43467
AI-assisted research summary: The National Treasury may reallocate certain stopped or underspent allocations, but must give notice in the Gazette and, in some cases, consult affected officials and allow comments first.
40 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 40 (ii) the relevant transferring officer certifies, in writing, to the National Treasury that the payment of an amount in terms of a statutory or contractual obligation is overdue and the allocation, or a portion thereof, was intended for payment of the amount, the National Treasury may, by notice in the Gazette, approve that the allocation, or any portion thereof, be used to pay that amount partially or fully. 5 (b) The utilisation of funds envisaged in this subsection is a direct charge against the National Revenue Fund. Reallocation of funds 20. (1) When a Schedule 4 or 5 allocation, or a portion thereof, is stopped in terms of section 19(1)(a) or (b), the National Treasury may, after consultation with the transferring officer and the relevant provincial treasury, determine the portion of the allocation to be reallocated, as the same type of allocation as it was allocated originally, to one or more provinces or municipalities, on condition that the allocation must be spent by the end of the 2020/21 financial year. (2) (a) When a Schedule 4 or 5 allocation, or a portion thereof, is stopped in terms of section 19(1)(c), the National Treasury must, after consultation with the transferring officer and the relevant provincial treasury, determine the portion of the allocation to be reallocated, as the same type of allocation as it was allocated originally, to the affected municipalities, on condition that the allocation must be spent by the end of the 2020/21 financial year. (b) The portion of the allocation reallocated in terms of paragraph (a) is, with effect from the date of the notice in the Gazette in terms of subsection (4)(a), regarded as having been converted to an allocation in Part B of the same Schedule it appears before the reallocation. (3) (a) If the transferring officer of a Schedule 6 allocation indicates, in writing, to the National Treasury that a portion of the allocation is likely to be underspent, or needs to be reprioritised to meet a priority, the National Treasury may, at the request of the transferring officer, determine that the portion be reallocated, as the same type of allocation as it was allocated originally, to a provincial department of another province or to another municipality. (b) Before requesting a reallocation, the transferring officer must notify the affected provincial department or municipality of the proposed reallocation and give the provincial department or municipality at least 14 days to provide comments and propose changes. (c) When making a request in terms of paragraph (a), the transferring officer must submit to the National Treasury comments and proposed changes provided by the affected provincial department or municipality in terms of paragraph (b). (d) The reallocated portion must, as far as possible, be spent by the end of the 2020/21 financial year. (e) The reallocated portion is regarded as having been converted to an allocation to the relevant provincial department or municipality with effect from the date of the notice in the Gazette in terms of subsection (4)(a). (4) (a) The National Treasury must— (i) give notice in the Gazette of a reallocation in terms of subsection (1), (2) or (3); and provide a copy of the notice to the transferring officer and each affected receiving officer. (ii) (b) The reallocation of a portion of an allocation not spent by the end of the 2020/21 financial year is eligible for a roll-over in terms of section 22(2). (5) (a) When an intervention in terms of section 100 or 139 of the Constitution or section 137, 139 or 150 of the Municipal Finance Management Act takes place, the National Treasury may, despite subsection (1) and on such conditions as it may determine, authorise in relation to— 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 41 41 (ii) igosa elidluliselayo elichaphazelekayo liqinisekise, ngokubhala, lisithi kuVimba weMali yeSizwe ukuhlawulwa kwesixa-mali ngokunyanzelwa ngumthetho wepalamente okanye ngokunyanzelwa sisivumelwano sekudlulelwe lixesha kwaye isabelo-mali eso, okanye inxalenye yaso, bekujongwe ngaso ukuba kuhlawulwe eso sixa-mali, uVimba weMali yeSizwe unokuthi, ngesihlokomiso kwiGazethi, asivume eso sabelo- mali, okanye inxalenye yaso, ukuba sisetyenziswe ukuhlawula eso sixa-mali ngokuyinxenye okanye ngokupheleleyo. Ukwabiwa ngokutsha kweemali 20. (1) Xa isabelo-mali seShedyuli 4 okanye 5, okanye inxalenye yaso, simiswa ngokwecandelo 19(1)(a) okanye (b), uVimba weMali yeSizwe unokuthi, emva kokubonisana negosa elidluliselayo novimba wephondo ochaphazelekayo, enze isigqibo ngenxalenye yesabelo-mali esiza kwabiwa ngokutsha, sibe luhlobo olunye lwesabelo-mali ngendlela esasabelwe ngayo ekuqaleni, sisabelwa kwiphondo elinye okanye kumaphondo aliqela okanye kumasipala omnye okanye koomasipala abaliqela, ngomqathango wokuba isabelo-mali eso kufuneka sibe sesisetyenzisiwe ekupheleni konyaka-mali ka-2020/21. (2) (a) Xa isabelo-mali seShedyuli 4 okanye 5, okanye inxalenye yaso, simiswa ngokwecandelo 19(1)(c), uVimba weMali yeSizwe kufuneka, emva kokubonisana negosa elidluliselayo novimba wephondo ochaphazelekayo, enze isigqibo ngenxalenye yesabelo-mali esiza kwabiwa ngokutsha, sibe luhlobo olunye lwesabelo-mali ngendlela esasebelwe ngayo ekuqaleni, sisabelwa koomasaipala abachaphazelekayo, ngomqa- thango wokuba isabelo-mali kufuneka sibe sesisetyenzisiwe ekupheleni konyaka-mali ka-2020/21. (b) Inxalenye yesabelo-mali esabelwe ngokutsha ngokwesiqendu (a) sithathwa, ukususela kumhla wesihlokomiso kwiGazethi ngokwecandelwana (4)(a), njengesi- guqulelwe ekubeni sisabelo-mali esikwiNxalenye B yeShedyuli ekwanye ebesikuyo ngaphambi kokuba sabiwe ngokutsha. (3) (a) Ukuba igosa elidluliselayo lesabelo-mali seShedyuli libhalela kuVimba weMali yeSizwe, libonise ukuba inxalenye yesabelo-mali kunokwenzeka ukuba ingasetyenziswa yonke, okanye kufuneka ukuba ihlengahlengisiwe ngokutsha ngoko- kubaluleka kwayo ukuze kuhlangatyezwane nemfuneko ebalulekileyo, uVimba weMali yeSizwe unokuthi, ngokucelwa ligosa elidluliselayo, agqibe kwelokuba inxalenye leyo yabiwe ngokutsha, ibe luhlobo olunye lwesabelo-mali ngendlela esasabelwe ngayo ekuqaleni, isabelwa kwisebe lephondo lelinye iphondo okanye komnye umasipala. (b) Ngaphambi kokuba licele ukwabiwa ngokutsha, igosa elidluliselayo kufuneka lazise isebe lephondo elichaphazelekayo okanye umasipala ngokwabiwa ngokutsha okucetywayo lize linike isebe lephondo okanye umasipala ubuncinane iintsuku ezili-14 ukuba lenze amagqabaza lize licebise ngotshintsho omalwenziwe. (c) Xa lisenza isicelo ngokwesiqendu (a), igosa elidluliselayo kufuneka lingenise kuVimba weMali yeSizwe amagqabaza notshintsho olucetywayo oluvela kwisebe lephondo elichaphazelekayo okanye umaasipala ngokwesiqendu (b). (d) Inxalenye eyabiwe ngokutsha kufuneka ibe seyisetyenzisiwe xa kuphela unyaka-mali ka-2020/21. (e) Inxalenye eyabiwe ngokutsha ithathwa njengeguqulelwe ekubeni sisabelo-mali esiya kwisebe lephondo elichaphazelekayo okanye umasipala ukususela kumhla wesihlokomiso kwiGazethi ngokwecandelwana (4)(a). (4) (a) UVimba weMali yeSizwe kufuneka— (i) enze isihlokomiso kwiGazethi sokwabiwa ngokutsha ngokwecandelwana (1), (2) okanye (3); aze anike igosa elidluliselayo ikopi yesihlokomiso, enika negosa ngalinye elamkelayo elichaphazelekayo. (ii) (b) Ukwabiwa ngokutsha kwenxalenye yesabelo-mali esingasetyenziswanga xa kuphela unyaka-mali ka-2020/21 kuyafaneleka ukuba kugqithiselwe kunyaka olandelayo ngokwecandelo 22(2). (5) (a) Xa kusenzeka ungenelelo ngokwecandelo 100 okanye 139 loMgaqo-siseko okanye ngokwecandelo 137, 139 okanye 150 leMunicipal Finance Management Act, uVimba weMali yeSizwe unokuthi, nangona lisitsho olu likutshoyo icandelwana (1) kwaye ngemiqathango anokuthi ayibone ifanelekile, agunyaze mayela— 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za - 42 Verify source ↗
No. 43467
AI-assisted research summary: The National Treasury may approve certain grant reallocations and conversions, but some checks and conditions are required before and after approval.
42 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 42 (i) (ii) (iii) section 100 of the Constitution, the transferring officer to spend an allocation stopped in terms of section 19 on behalf of the relevant province; section 139 of the Constitution or section 137 or 139 of the Municipal Finance Management Act, the intervening province to spend an allocation stopped in terms of section 19 on behalf of the relevant municipality; or section 150 of the Municipal Finance Management Act, the relevant transferring officer to spend an allocation stopped in terms of section 19 on behalf of the relevant municipality. (b) An allocation that is spent by the transferring officer or intervening province referred to in paragraph (a) must, for the purposes of this Act, be regarded as a Schedule 6 allocation from the date on which the authorisation is given. (6) (a) On a joint request by the transferring officer and the National Disaster Management Centre, established by section 8 of the Disaster Management Act, 2002 (Act No. 57 of 2002), the National Treasury may approve that a conditional allocation in Schedule 4, 5 or 6, or a portion thereof, be reallocated to pay for the alleviation of the impact of a declared disaster or the reconstruction or rehabilitation of infrastructure damage caused by a declared disaster. (b) Before the National Treasury approves a reallocation, the receiving officer of the conditional allocation in Schedule 4 or 5 or the transferring officer of a Schedule 6 allocation must confirm that the affected funds are not committed in terms of any statutory or contractual obligation. (c) The reallocated funds must be used in the 2020/21 financial year in the same sphere that the allocation was originally made and for the same functional area that the original allocation relates to. (d) The transferring officer must, after consultation with the National Disaster Management Centre and with the approval of the National Treasury, determine the conditions for spending the reallocated funds. (e) Subsection (4) applies, with the necessary changes, to a reallocation in terms of this subsection to another province or municipality. Conversion of allocations 5 10 15 20 25 30 21. (1) If satisfied that the relevant provincial department or municipality has demonstrated the capacity to implement projects, the National Treasury may, at the request of the transferring officer and after consultation with the receiving officer, convert any portion of— (a) an allocation listed in Part B of Schedule 6 to one listed in Part B of 35 (c) (b) Schedule 5; the School Infrastructure Backlogs Grant to the Education Infrastructure Grant; or the National Health Insurance Indirect Grant listed in Part A of Schedule 6 to the Health Facility Revitalisation Grant, HIV, TB, Malaria and Community Outreach Grant, Statutory Human Resources, Training and Development Grant or the National Health Insurance Grant listed in Part A of Schedule 5. (2) The National Treasury may, after consultation with the relevant transferring officer, receiving officer and provincial treasury, convert any portion of an allocation listed in Part B of Schedule 5 to one listed in Part B of Schedule 6, if it is satisfied that— the conversion shall prevent under-expenditure or improve the level of service delivery in respect of the allocation in question; the affected national or provincial department or municipality has demon- strated the capacity to implement projects; the transferring officer has made a demonstrable effort to strengthen the capacity of the receiving officer to implement the allocation, but the receiving officer is still not capable of meeting all the requirements of the allocation; and (b) (a) (c) 40 45 50 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 43 43 (i) (ii) necandelo 100 loMgaqo-siseko, igosa elidluliselayo ukuba lisebenzise isabelo- mali esimiswe ngokwecandelo 19 egameni lephondo elichaphazelekayo; necandelo 139 loMgaqo-siseko okanye icandelo 137 okanye 139 leMunicipal Finance Management Act, iphondo elingenelelayo ukuba lisebenzise isabelo- mali esimiswe ngokwecandelo 19 egameni likamasipala ochaphazelekayo; okanye (iii) necandelo 150 leMunicipal Finance Management Act, igosa elidluliselayo ukuba lisebenzise isabelo-mali esimisiweyo ngokwecandelo 19 egameni lekamasipala ochaphazelekayo. (b) Isabelo-mali esisetyenziswa ligosa elidluliselayo okanye liphondo elingenelelayo ekuthethwe ngalo kwisiqendu (a) kufuneka, ngenjongo yokusebenza kwalo Mthetho, sithathwe njengesabelo-mali seShedyuli 6 ukususela kumhla esinikwe ngawo isigunyaziso. (6) (a) Kusakweniwa isicelo kunye ligosa elidluliselayo naliZiko Lokulawulwa kweeNtlekele eZwenilonke, elasekwa licandelo 8 leDisaster Management Act (uMthetho 57 ka-2002), uVimba wemali yeSizwe unokuthi avume ukuba isabelo-mali esixhomekeke kwiimeko esikwiShedyuli 4, 5 okanye 6, okanye inxalenye yaso, sabiwe ngokutsha ukuhlawulela ukuthomalaliswa kweziphumo ezibuhlungu zentlekele ebhengeziweyo okanye ukwakhiwa ngokutsha okanye ukulungiswa komonakalo weemfuneko-ngqangi obangelwe yintlekele ebhengeziweyo. (b) Ngaphambi kokuba uVimba weMali yeSizwe akuvumele ukwabiwa ngokutsha, igosa elamkelayo lesabelo-mali esixhomekeke kwiimeko esikwiShedyuli 4 okanye 5 okanye igosa elidluliselayo lesabelo-mali seShedyuli 6 kufuneka liqinisekise ukuba iimali ethile yomthetho wepalamente okanye ngokwesivumelwano. azinkqanyangelwanga ngokwembopheleleko ezichaphazelekayo (c) Iimali ezabiwe ngokutsha kufuneka zisetyenziswe kunyaka-mali ka-2020/21 kwakwinqwanqwa elinye esasenziwe kulo ekuqaleni isabelo-mali yaye zibe zezo- mmandla wentsebenzo okwamnye esasikuwo isabelo-mali sasekuqaleni. (d) Igosa elidluliselayo kufuneka, emva kokubonisana neZiko Lokulawulwa kweeNtlekele eZwenilonke nangemvume kaVimba weMali yeSizwe, lenze isigqibo ngemiqathango yokusebenzisa iimali ezabiwe ngokutsha. (e) Icandelwana (4) liyasebenza ekwabiweni ngokutsha okungokweli candelwana kusabelwa kwelinye iphondo okanye umasipala, kubekho nje utshintsho olunokuthi lufuneke. Ukuguqulwa kwezabelo-mali 5 10 15 20 25 30 35 21. (1) Ukuba wanelisekile kukuba isebe lephondo elichaphazelekayo okanye umasipala libonise ukuba lingakwazi ukuwenza asebenze amaphulo, uVimba weMali yeSizwe unokuthi, ngokucelwa ligosa elidluliselayo nasemva kokubonisana negosa elamkelayo, aguqule nayiphi na inxalenye— (a) yesabelo-mali esidweliswe kwiNxalenye B yeShedyuli 6 sibe sesidweliswe 40 kwiNxalenye B yeShedyuli 5; (b) yeSibonelelo Sokuxilonga kweeMfuneko-ngqangi zeZikolo sibe siSibonelelo seeMfuneko-ngqangi zeMfundo; okanye (c) yeSibonelelo Esingathanga-ngqo se-Inshorensi yeZwelonke esidweliswe kwiNxalenye A seShedyuli 6 sibe siSibonelelo Sokuvuselelwa iSibonelelo seHIV, seTB, seMalariya nesokuNceda kwamaZiko eMpilo, iSibonelelo uLuntu, Sokuqeshwa Kwabasebenzi Abaneleyo okanye iSibonelelo se-Inshorensi yeMpilo yeZwelonke esidweliswe kwiNxalenye A yeShedyuli 5. iSibonelelo Sokugonyelwa iHuman Papillomavirus, yeMpilo (2) UVimba weMali yeSizwe unokuthi, emva kokubonisana negosa elidluliselayo elichaphazelekayo, negosa elamkelayo novimba wemali wephondo, aguqule nayiphi na inxalenye yesabelo-mali esidweliswe kwiNxalenye B yeShedyuli 5 iibe yedweliswe kwiNxalenye B yeShedyuli 6, ukuba wanelisekile ukuba— (b) (a) ukuguqulwa kuza kuthintela ukungasetyenziswa ngokwaneleyo kwemali okanye kuphucule umgangatho wokunikezelwa kweenkonzo malunga nesabelo-mali eso; isebe lezwelonke okanye lephondo okanye umasipala ubonisile ukuba angakwazi ukuwenza asebenze amaphulo; kwaye igosa elidluliselayo lenze umgudu obonakalayo wokomeleza ukukwazi kwegosa elamkelayo ukuba lisenze sisebenze isabelo-mali, kodwa igosa elamkelayo alikakwazi ukuhlangabezana ngokupheleleyo neemfuneko zesabelo-mali; (c) 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za
Part
CHAPTER 4
- 24 Verify source ↗
Amendment of payment schedule
AI-assisted research summary: This section is titled “Amendment of payment schedule.”
24. Amendment of payment schedule 25. - 26 Verify source ↗
New allocations during financial year and Schedule 7 allocations
AI-assisted research summary: This section is titled about new allocations during the financial year and Schedule 7 allocations.
26. New allocations during financial year and Schedule 7 allocations 27. 28. Preparations for 2021/22 financial year and 2022/23 financial year Transfers before commencement of Division of Revenue Act for 2021/22 financial year CHAPTER 5 DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY
Part
CHAPTER 5
- 29 Verify source ↗
Duties of municipalities
AI-assisted research summary: Section title: Duties of municipalities.
29. Duties of municipalities - 30 Verify source ↗
Duties and powers of provincial treasuries
AI-assisted research summary: This section concerns the duties and powers of provincial treasuries.
30. Duties and powers of provincial treasuries - 31 Verify source ↗
Duties and powers of National Treasury
AI-assisted research summary: This section is titled “Duties and powers of National Treasury.”
31. Duties and powers of National Treasury 15 20 25 30 35 40 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 5 5 5. 6. Ukwahlulwa-hlulwa okwanelisayo kwesabelo soorhulumente basekuhlaleni phakathi koomasipala Ukungeneli kwemali efunekayo nokuthi kratya kwengeniso ISAHLUKO 3 IZABELO-MALI EZIXHOMEKEKE KWIIMEKO EZIYA KUMAPHONDO NAKOOMASIPALA 5 iNxalenye 1 Izabelo-mali ezixhomekeke kwiimeko 7. 8. Izabelo-mali ezixhomekeke kwiimeko eziya kumaphondo Izabelo-mali ezixhomekeke kwiimeko eziya koomasipala iNxalenye 2 Imisebenzi yamagosa osetyenziso-mali malunga nezabelo-mali zeShedyuli 4 ukuya kweyesi-7 9. 10. 11. 12. 13. 14. 15. Imisebenzi yegosa elidluliselayo malunga nezabelo-mali zeShedyuli 4 Imisebenzi yegosa elidluliselayo malunga nezabelo-mali zeShedyuli 5 okanye 6 Imisebenzi yegosa elamkelayo malunga nezabelo-mali zeShedyuli 4 Imisebenzi yegosa elamkelayo malunga nezabelo-mali zeShedyuli 5 okanye 7 Imisebenzi yegosa ezixhomekeke kwiimeko zeemfuneko-ngqangi eziya kumaphondo Izabelo-mali ezixhomekeke kwiimeko zeemfuneko-ngqangi eziya koomasi- pala abambaxa Imisebenzi malunga nezitetimenti zemali zonyaka neengxelo zonyaka zika- 2020/21 elamkelayo malunga nezabelo-mali iNxalenye 3 Imicimbi emalunga nezabelo-mali zeShedyuli 4 ukuya kweyesi-7 Inkcitho ngokwenjongo nangokuxhomekeka kwiimeko - 16 Verify source ↗
Ukupapashwa kwezabelo-mali neenkqubo-mida
AI-assisted research summary: Section 16 is titled “Ukupapashwa kwezabelo-mali neenkqubo-mida.”
16. Ukupapashwa kwezabelo-mali neenkqubo-mida 17. - 18 Verify source ↗
Ukunkonywa kwezabelo-mali
AI-assisted research summary: Section 18 is titled “Ukunkonywa kwezabelo-mali.”
18. Ukunkonywa kwezabelo-mali - 19 Verify source ↗
Ukumiswa kwezabelo-mali
AI-assisted research summary: This provision is titled “Ukumiswa kwezabelo-mali” (“suspension of shares”), but no operative rule is stated in the supplied text.
19. Ukumiswa kwezabelo-mali - 20 Verify source ↗
Ukwabiwa ngokutsha kweemali
AI-assisted research summary: Section 20: Redistribution of funds.
20. Ukwabiwa ngokutsha kweemali - 21 Verify source ↗
Ukuguqulwa kwezabelo-mali
AI-assisted research summary: Section heading about the alteration of share capital.
21. Ukuguqulwa kwezabelo-mali 22. Izabelo-mali ezixhomekeke kwiimeko ezingasetyenziswanga 10 15 20 25 30 ISAHLUKO 4 IMICIMBI EMALUNGA NAZO ZONKE IZABELO-MALI 35 Iimfuneko zokuhlawula 23. - 24 Verify source ↗
Ukwenziwa kotshintsho kwishedyuli yentlawulo
AI-assisted research summary: Section heading about making a change to the payment schedule.
24. Ukwenziwa kotshintsho kwishedyuli yentlawulo 25. 26. - 27 Verify source ↗
Amalungiselelo onyaka-mali ka-2021/22 nonyaka-mali ka-2022/23
AI-assisted research summary: This section is about arrangements for the 2021/22 and 2022/23 financial years.
27. Amalungiselelo onyaka-mali ka-2021/22 nonyaka-mali ka-2022/23 28. Iimali ezidluliselwe ngempazamo okanye ngobuqhophololo Izabelo-mali ezintsha usaqhubeka unyaka-mali nezabelo-mali zeShedyuli 7 Iimali ezidluliselweyo ngaphambi kokuba uqale ukusebenza uMthetho woKwahlulwa-hlulwa kweNgeniso wonyaka-mali ka-2021/22 ISAHLUKO 5 IMISEBENZI NAMAGUNYA OOMASIPALA, OOVIMBA BEMALI BAMAPHONDO NOVIMBA WEMALI WELIZWE 29. 30. 31. Imisebenzi yoomasipala Imisebenzi namagunya oovimba bemali bamaphondo Imisebenzi namagunya kaVimba weMali yeSizwe 40 45 This gazette is also available free online at www.gpwonline.co.za - 6 Verify source ↗
No. 43467
AI-assisted research summary: This section is titled “Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations,” with references to irregular expenditure and financial misconduct.
6 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 6 CHAPTER 6 GENERAL 32. Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations Irregular expenditure 33. 34. Financial misconduct - 58 Verify source ↗
No. 43467
AI-assisted research summary: Category C municipalities must consult, agree in writing, avoid duplicating category B functions, transfer funds as required, and submit payment schedules to the National Treasury; the National Treasury may stop or reallocate allocations if they do not comply.
58 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 58 (2) A category C municipality that is providing a municipal service must, before implementing any capital project for water, electricity, roads or any other municipal service, consult the category B municipalities within whose area of jurisdiction the project must be implemented, and agree, in writing, which municipality is responsible for the operational and maintenance costs and the collection of user fees. (3) A category C municipality must ensure that it does not duplicate a function currently performed by a category B municipality and must transfer funds for the provision of services, including basic services, to the relevant category B municipality that is providing municipal services, despite the fact that— 5 (a) the category C municipality retains the function in terms of the Municipal Structures Act; and 10 (b) a service delivery agreement for the provision of services by the category B municipality on behalf of the category C municipality has not been concluded. (4) A category B municipality which is not authorised to perform a function in terms of the Municipal Structures Act may not extend the scope or type of services that it currently provides, without— 15 (a) entering into a service delivery agreement with the category C municipality which is authorised to perform the function in terms of the Municipal Structures Act; or (b) obtaining authorisation to perform the function in terms of the Municipal 20 Structures Act. (5) (a) A category C municipality and a category B municipality must, before the commencement of a financial year, agree to a payment schedule in respect of the allocations, referred to in subsection (1)(b), to be transferred to the category B municipality in that financial year, and the category C municipality must submit the payment schedule to the National Treasury before the commencement of the financial year. (b) A category C municipality must make transfers in accordance with the payment schedule submitted in terms of paragraph (a). (6) (a) The National Treasury may withhold or stop any allocation to the category C municipality and reallocate the allocation to the relevant category B municipalities if a category C municipality fails to— (i) make allocations referred to in subsection (1)(b); (ii) (iii) (b) The following provisions apply to the withholding or stopping of an allocation in reach an agreement envisaged in subsection (2); or submit a payment schedule in accordance with subsection (5)(a). accordance with paragraph (a): (i) Section 216 of the Constitution; (ii) in the case of withholding an allocation, section 18(4)(a), with the necessary changes; and in the case of stopping an allocation, section 19(2)(a), (3), (4) and (5) with the necessary changes. (iii) (c) If an allocation is stopped in terms of this subsection, the National Treasury may, after consultation with the transferring officer, determine that a portion of the allocation that will not be spent, be reallocated to one or more municipalities, on condition that the allocation must be spent by the end of the 2020/21 financial year or the 2021/22 financial year. (7) A municipality must ensure that any allocation made to it in terms of this Act, or by a province or another municipality, that is not reflected in its budget as tabled in accordance with section 16 of the Municipal Finance Management Act, is reflected in its budget to be considered for approval in accordance with section 24 of the Municipal Finance Management Act. Duties and powers of provincial treasuries 30. (1) A provincial treasury must reflect allocations listed in Part A of Schedule 5 to the province separately in the appropriation Bill of the province. 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 59 59 (2) Umasipala okudidi C onika inkonzo kamasipala kufuneka, ngaphambi kokuba alenze lisebenze naliphi na iphulo eliyintloko lamanzi, umbane, iindlela okanye nayiphi na enye inkonzo kamasipala, abonisane noomasipala abakudidi B eliza kwenziwa lisebenze kummandla wabo iphulo elo, aze avume, ngokubhala, ukuba ngowuphi umasipala onoxanduva lweendleko zokusebenza nokugcina izinto zikwimeko entle nezokuqokelelwa kweemali zabasebenzisi beenkonzo. (3) Umasipala okudidi C kufuneka aqinisekise ukuba akawuphindi umsebenzi owenziwa kungokunje ngumasipala okudidi B yaye kufuneka adlulisele iimali zokwenziwa kweenkonzo, kuquka iinkonzo ezisisiseko, ziye kumasipala okudidi B ochaphazelekayo onika iinkonzo zikamasipala, nangona— (a) umasipala okudidi C ewugcine kuye umsebenzi ngokweMunicipal Structures (b) Act; kananjalo isivumelwano ngumasipala okudidi B egameni likamasipala okudidi C asibotshwanga. sokunikezelwa kweenkonzo sokwenziwa kweenkonzo (4) Umasipala okudidi B ongagunyazwanga ukuba enze umsebenzi ngokwe- Municipal Structures Act akavumelekanga ukuba awunwebe umda weenkonzo okanye uhlobo lweenkonzo azenzayo kungokunje, engakhange— (a) angene kwisivumelwano sokunikezelwa kweenkonzo nomasipala okudidi C ogunyaziweyo yena ukwenza umsebenzi ngokweMunicipal Structures Act; okanye (b) afumane isigunyaziso sokwenza umsebenzi lowo ngokweMunicipal Struc- tures Act. (5) (a) Umasipala okudidi C nomasipala okudidi B kufuneka, ngaphambi kokuba uqale unyaka-mali, bavumelane ngeshedyuli yentlawulo malunga nezabelo-mali, ekuthethwe ngazo kwicandelwana (1)(b), emazidluliselwe kumasipala okudidi B kuloo nyaka-mali, aze ke yena umasipala okudidi C kufuneke ayingenise loo Shedyuli yentlawulo kuVimba weMali weSizwe ngaphambi kokuba uqale unyaka-mali. (b) Umasipala okudidi C kufuneka adlulisele iimali ngokuvumelana neshedyuli yentlawulo engeniswe ngokwesiqendu (a). (6) (a) UVimba weMali weSizwe unokuthi asinkonye okanye asimise nasiphi na isabelo-mali esiya kumasipala okudidi C aze asabe ngokutsha eso sabelo-mali siye koomasipala okudidi C uyoyisakala— abakudidi B abachaphazelekayo umasipala ukuba ukwenza izabelo-mali ekuthethwe ngazo kwicandelwana (1)(b); ukufikelela kwisivumelwano ekucingwa ngaso kwicandelwana (2); okanye (i) (ii) (iii) ukungenisa ishedyuli yentlawulo ngokuvumelana necandelwana (5)(a). (b) Oku kulandelayo kusebenza ekunkonyweni okanye ekumisweni kwesabelo-mali ngokuvumelana nesiqendu (a): (i) (ii) icandelo 216 loMgaqo-siseko; xa kunkonywa isabelo-mali, icandelo 18(4)(a), kubekho utshintsho olunokuthi lufuneke; kuze (iii) xa kumiswa isabelo-mali, icandelo 19(2)(a), (3), (4) no-(5), kubekho utshintsho olunokuthi lufuneke. (c) Ukuba isabelo-mali siyamiswa ngokweli candelwana, uVimba weMali weSizwe unokuthi, emva kokubonisana negosa elidluliselayo, agqibe kwelokuba inxalenye yesabelo-mali engayi kusetyenziswa, yabelwe ngokutsha iye kumasipala okanye koomasipala, ngomqathango wokuba isabelo-mali eso siza kube sesisetyenzisiwe xa kuphela unyaka-mali ka-2020/21 okanye unyaka-mali ka-2021/22. (7) Umasipala kufuneka aqinisekise ukuba nasiphi na isabelo-mali asinikiweyo ngokwalo Mthetho, okanye asinikwe liphondo okanye ngomnye umasipala, esinga- lwakhe njengoko luthiwe thaca ngokuvumelana veliyo kuhlahlo-lwabiwo-mali necandelo 16 leMunicipal Finance Management Act, siyavela kuhlahlo-lwabiwo-mali lwakhe oluza kuqwalaselwa ngenjongo yokuba luvunywe ngokuvumelana necandelo 24 leMunicipal Finance Management Act. Imisebenzi namagunya oovimba bemali bamaphondo 30. (1) Uvimba wemali wephondo kufuneka azenze zibonakale ngokwahlukeneyo izabelo-mali ezidweliswe kwiNxalenye A yeShedyuli 5 eziya kwiphondo kuMthetho Oyilwayo woLwabiwo lweMali wephondo. 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za
Part
CHAPTER 6
- 35 Verify source ↗
Delegations and assignments
AI-assisted research summary: Section title only: Delegations and assignments.
35. Delegations and assignments - 36 Verify source ↗
Departures
AI-assisted research summary: This section is titled “Departures.”
36. Departures Regulations 37. Transitional measures for municipal election in 2021 38. Repeal of laws and savings 39. Short title and commencement 40. Equitable division of revenue raised nationally among the three spheres of government SCHEDULE 1 SCHEDULE 2 Determination of each province’s equitable share of the provincial sphere’s share of revenue raised nationally (as a direct charge against the National Revenue Fund) 5 10 15 SCHEDULE 3 Determination of each municipality’s equitable share of the local government sphere’s share of revenue raised nationally 20 SCHEDULE 4 Part A Allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets Allocations to municipalities to supplement the funding of programmes or functions funded from municipal budgets Part B SCHEDULE 5 Part A Specific purpose allocations to provinces Part B Specific purpose allocations to municipalities SCHEDULE 6 Part A 25 30 Allocations-in-kind to provinces for designated special programmes 35 Allocations-in-kind to municipalities for designated special programmes Part B SCHEDULE 7 Part A Allocations to provinces for immediate disaster response 40 Allocations to municipalities for immediate disaster response Part B This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 7 7 ISAHLUKO 6 NGOKUBANZI - 33 Verify source ↗
Expenditure of an allocation in Part B of Schedule 4 or Part B of Schedule 5
AI-assisted research summary: Spending an allocation in Part B of Schedule 4 or 5 contrary to this Act is treated as irregular expenditure, unless it counts as unauthorised expenditure under the Municipal Finance Management Act.
33. Expenditure of an allocation in Part B of Schedule 4 or Part B of Schedule 5 contrary to this Act is irregular expenditure in terms of the Municipal Finance Management Act, except if it is unauthorised expenditure in terms of the Municipal Finance Management Act. 10 15 20 25 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 63 63 (7) Ukuba uvimba wemali yephondo akayidluliseli imali ecelwe ligosa elamkelayo okanye akaziniki izizathu ngokwecandelwana (6), okanye igosa elamkelayo liyazi- phikisa izizathu ezinikwe nguvimba wemali yephondo zokuba kungani ingadluli- selwanga imali, igosa elamkelayo linokuthi licele uVimba weMali yeSizwe ukuba aluphande udaba. (8) Esakufumana isicelo esingokwecandelwana (7), uVimba weMali yeSizwe kufuneka— (a) abonisane negosa elidluliselayo ngodaba; (b) aluphande udaba, aziphonononge izizathu ezinikwe nguvimba wemali (c) yephondo zokuba kungani ingadluliselwanga imali; ayalele uvimba wemali yephondo ukuba ayidlulisele ngoko nangoko imali okanye anike igosa elamkelayo izizathu, ezingqina ukuba kungani uvimba wemali yephondo ebechanile ngokungayidluliseli imali; aze (d) acebise uvimba wemali yephondo negosa elamkelayo ngamanyathelo amakathatyathwe ukuqinisekisa ukuba iyadluliselwa imali. Imisebenzi namagunya kaVimba weMali yeSizwe 31. (1) UVimba weMali yeSizwe kufuneka, zingekapheli iintsuku ezili-14 emva kokuba uqalile ukusebenza lo Mthetho, angenise isaziso kuwo onke amagosa adluliselayo esiqulethe iinkcukacha zee-akhawunti zebhanki eziyintloko zephondo ngalinye nomasipala ngamnye. (2) UVimba weMali yeSizwe kufuneka, kunye nesitetimenti ekucingwa ngaso kwicandelo 32(2) lePublic Finance Management Act, apapashe ingxelo ngeemali ezidluliselweyo kanye-kanye zazo zonke izabelo-mali ezidweliswe kwiShedyuli 4, 5, 6 no-7 okanye ezenziwe ngokwecandelo 26. (3) UVimba weMali yeSizwe unokuthi aquke kwingxelo engesabelo esanelisayo nezabelo-mali ezixhomekeke kwiimeko ngokwalo Mthetho nayiphi na ingxelo ayipapashayo— (a) edibanisa izitetimenti ezipapashwe ngoovimba bemali bamaphondo ekucingwa ngabo kwicandelo 71(7) leMunicipal Finance Management Act; kananjalo 5 10 15 20 25 30 (b) emalunga neemali zoomasipala. ISAHLUKO 6 NGOKUBANZI Ukuba noxanduva lokuhlawula iindleko ekungenwe kuzo xa kusaphulwa imigaqo yolawulo lwentsebenziswano nobudlelwane phakathi koorhulumente 35 32. (1) Icandelo likarhulumente elibandakanyeke kwimbambano ephakathi koorhu- lumente malunga nokutshiwo ngulo Mthetho okanye ngodaba lokwahlulwa kwengeniso okanye ngesabelo-mali kufuneka, ngaphambi liye enkundleni ukuya kusombulula loo mbambano, lizame yonke imigudu yokuyisombulula imbambano leyo nelinye icandelo likarhulumente elichaphazelekayo, okuquka ukuwasebenzisa onke amacebo anikiweyo okusombululwa kweembambano kumthetho wepalamente ochaphazelekayo. (2) Ukuba imbambano ibuyiselwa emva yinkundla ngokwecandelo 41(4) loMgaqo- siseko, ngenxa yokuba inkundla inganelisekanga kwinto yokuba icandelo likarhu- lumente eliza enkundleni likwenzile okufunwa licandelwana (1), indleko ekungenwe kuyo lelo candelo likarhulumente ngokuya enkundleni kufuneka ithathwe njenge- nkcitho ekukumosha. (3) Isixa-mali saloo nkcitho ekukumosha kufuneka, ngokweenkqubo ezisebenza kule meko ezikwiPublic Finance Management Act okanye kwiMunicipal Finance Management Act, sibuyiswe, ngaphandle kokulibazisa, kumntu ngamnye obangele ukuba elo candelo likarhulumente lingakwenzi okufunwa licandelwana (1). Inkcitho engafanelekanga - 33 Verify source ↗
Inkcitho yesabelo-mali esikwiNxalenye B yeShedyuli 4 okanye yeNxalenye B
AI-assisted research summary: Spending from Part B of Schedule 4 or Part B of Schedule 5 that is contrary to this Act counts as irregular expenditure, unless it is authorized expenditure under the Municipal Finance Management Act.
33. Inkcitho yesabelo-mali esikwiNxalenye B yeShedyuli 4 okanye yeNxalenye B yeShedyuli 5 ngokuchasene nalo Mthetho iyinkcitho engafanelekanga ngokwe- Municipal Finance Management Act, ngaphandle kokuba yinkcitho egunyaziweyo ngokweMunicipal Finance Management Act. 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za - 64 Verify source ↗
No. 43467
AI-assisted research summary: This section covers financial misconduct, delegation of powers and duties, and ministerial departures from the Act.
64 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 Financial misconduct 64 34. (1) Despite any other legislation to the contrary, any wilful or negligent non-compliance with a provision of this Act constitutes financial misconduct. (2) Section 84 of the Public Finance Management Act or section 171 of the Municipal Finance Management Act, as the case may be, applies in respect of financial misconduct envisaged in subsection (1). 5 Delegations and assignments 35. (1) The Minister may, in writing, delegate any of the powers entrusted to, and assign any of the duties imposed on, the National Treasury in terms of this Act, to an official of the National Treasury. (2) A delegation or assignment in terms of subsection (1) to an official of the National Treasury— is subject to any limitations or conditions that the Minister may impose; (a) (b) may authorise that official to sub-delegate, in writing, the delegated power or assigned duty, to any other official of the National Treasury; and (c) does not divest the National Treasury of the responsibility concerning the exercise of the delegated power or the performance of the assigned duty. (3) The Minister may vary or revoke any decision taken by an official as a result of a delegation or assignment, subject to any rights that may have vested as a consequence of the decision. (4) A Member of the Executive Council responsible for finance in a province may, in writing, delegate any power entrusted to, and assign any duty imposed on, the provincial treasury in terms of this Act, to an official of the provincial treasury. (5) (a) A transferring officer may, in writing, delegate any power entrusted to, and assign any duty imposed on, the transferring officer in terms of this Act, to an official in his or her department. (b) A copy of the written delegation must be submitted to the National Treasury. (6) Subsections (2) and (3) apply, with the necessary changes, to a delegation or assignment in terms of subsection (4) or (5). Departures 36. (1) The Minister may, if good grounds exist, approve a departure from a provision of a framework, a regulation made under section 37 or a condition imposed in terms of this Act. (2) For purposes of subsection (1), good grounds include the fact that the provision of the framework, regulation or condition— (a) cannot be implemented in practice; (b) (c) (d) undermines the financial viability of the affected national or provincial impedes the achievement of any object of this Act; impedes an immediate response to a declared disaster; or department or municipality. (3) Any departure approved in terms of subsection (1) must set out the period and conditions of the departure, if any, and must be published, by notice in the Gazette. Regulations - 37 Verify source ↗
The Minister may, by notice in the Gazette, make regulations regarding—
AI-assisted research summary: The Minister may make regulations by notice in the Gazette about matters that must or may be prescribed under the Act.
37. The Minister may, by notice in the Gazette, make regulations regarding— (a) anything which must or may be prescribed in terms of this Act; or 10 15 20 25 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 65 Ubugwenxa ekuphathweni kwemali 65 34. (1) Kungakhathaliseki ukuba uthini na omnye umthetho wepalamente otsho okuchasene noku, ukungakwenzi ngabom okanye ngokungakhathali okufunwa ngulo Mthetho kukuba gwenxa ekuphathweni kwemali. (2) Icandelo 84 lePublic Finance Management Act okanye icandelo 171 leMunicipal Finance Management Act, kuxhomekeke ukuba yeyiphi, liyasebenza ebugwenxeni bokuphathwa kwemali ekucingwa ngabo kwicandelwana (1). Ukuphathisa abanye nezabelo zemisebenzi 35. (1) UMphathiswa usenokuthi, ngokubhala, aphathise namawaphi na amagunya aphathiswe uVimba weMali weSizwe ngokwalo Mthetho, kwaye aphathise nayiphi na imisebenzi ephathiswe uVimba weMali weSizwe ngokwalo Mthetho, ewaphathisa okanye eyiphathisa igosa elisebenza kuVimba weMali weSizwe. (2) Ukuphathiswa kwegosa elisebenza kuVimba weMali weSizwe okwenziwe ngokwecandelwana (1)— 5 10 (a) kulawulwa yiyo nayiphi na imida okanye imiqathango enokuthi ibekwe 15 nguMphathiswa; (c) (b) kusengagunyaza ukuba elo gosa liphathise omnye nalo, ngokubhala, liphathisa igunya okanye umsebenzi, liwuphathise elinye igosa elisebenza kuVimba weMali weSizwe; kwaye akumothuli mthwalo woxanduva uVimba weMali weSizwe ngegunya okanye umsebenzi athe waliphathisa okanye wawuphathisa omnye umntu. (3) UMphathiswa usenokutshi asitshintshe okanye asirhoxise isigqibo esenzenziwe ligosa ngenxa yokuphathiswa kwalo okanye ukwabelwa, kuxhomekeke kumalungelo athe afumaneka ngenxa yoko yeso sigqibo. (4) Umphathiwa yephondo ophathiswe imali kwiphondo usenokuthi, ngokubhala, aphathise namawaphi na amagunya aphathiswe uvimba wemali yephondo ngokwalo Mthetho, kwaye aphathise nayiphi na imisebenzi ephathiswe uvimba wemali yephondo ngokwalo Mthetho, ewaphathisa okanye eyiphathisa igosa elisebenza kuvimba wemali yephondo. (5) (a) Igosa eliphathisayo linokuthi, ngokubhala, liphathise naliphi na igunya liwuphathisa elinye igosa eliliphathisiwe okanye umsebenzi eliwuphathisiweyo, elikwisebe lakhe. (b) Ikopi yophathiso olubhaliweyo mayingeniswe kuVimba weMali weLizwe. (6) Icandelwana (2) nelesi-(3) ayasebenza kuphathise okanye ukwabelwa okungo- kwecandelwana (4) okanye (5). Ukuphambuka kwimigaqo 20 25 30 35 36. (1) UMphathiswa usenokuthi, ukuba zikho izizathu ezivakalayo, akuvumele ukuphambuka kokutshiwo ngumthetho okanye yinkqubo-mda, okanye ummiselo owenziwe ngokwecandelo (37) okanye ngomqathango obekwe ngokwalo Mthetho. (2) Ngenjongo yokusebenza kwecandelwana (1), izizathu ezivakalayo ziquka into 40 yokuba okutshiwo yinkqubo-mda, ngummiselo okanye umqathango— (a) akukwazeki ukwenzeka; (b) kuthintela ukufezekiswa kwenjongo yalo Mthetho; (c) kuthintela ukusabela okukhawulezileyo kwimeko ebhengezwe njengentle- kele; (d) kwenza buthathaka ukuma kakuhle ngokwasezimalini kwesebe lelizwelonke, lephondo okanye umasipala. (3) Nakuphi na ukunyelwa kokuphambuka kwimigaqo ngokwecandelwana (1) makuxele ithuba lexesha nemiqathango yokuphambuka, ukuba ikho, yaye makupa- pashwe ngesihlokomiso kwiGazethi. 45 50 Imimiselo - 37 Verify source ↗
UMphathiswa unokuthi, ngesihlokomiso kwiGazethi, enze imimiselo malunga—
AI-assisted research summary: The Minister may make regulations by notice in the Gazette on matters that must or may be regulated by regulation.
37. UMphathiswa unokuthi, ngesihlokomiso kwiGazethi, enze imimiselo malunga— (a) nayo nayiphi na into emakwenziwe ummiselo ngayo okanye ekunokuthi kwenziwe ummiselo ngayo; okanye This gazette is also available free online at www.gpwonline.co.za - 66 Verify source ↗
No. 43467
AI-assisted research summary: A releasing municipality must keep spending its 2020/21 allocations for the transferred area unless the affected municipalities agree otherwise, and the National Treasury may reallocate funds if the municipality does not comply.
66 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 66 (b) any ancillary or incidental administrative or procedural matter that is necessary to prescribe for the proper implementation or administration of this Act. Transitional measures for municipal election in 2021 38. (1) (a) A releasing municipality must continue to spend its allocations for the 2020/21 financial year made in terms of this Act, in that particular area or municipality, as if that area was not transferred to a receiving municipality, unless the affected municipalities have entered into an agreement that ensures that the transferred area or municipality is not negatively affected. (b) The transferring officer of an allocation made in terms of this Act and the receiving municipality must monitor that the releasing municipality complies with paragraph (a). (c) The releasing municipality must, at the request of the transferring officer, the the National Treasury, demonstrate compliance with receiving municipality or paragraph (a). (2) (a) Sections 18 and 19 apply, with the necessary changes, where a releasing municipality fails to comply with subsection (1)(a) or (c) in respect of a Schedule 4, 5, 6 or 7 allocation. (b) The National Treasury may, where it withholds or stops an allocation in terms of paragraph (a), after consultation with the transferring officer, determine that a portion of the allocation be reallocated to the receiving municipality. (3) The National Treasury may, where a releasing municipality fails to comply with subsection (1)(a) or (c), reallocate a portion of the releasing municipality’s equitable share allocation, referred to in section 5, to the receiving municipality. (4) (a) The allocations referred to in sections 5(2) and 8(2) are subject to adjustments required following a redetermination in terms of section 21(1)(b) of the Municipal Demarcation Act. (b) The transferring officer of a Schedule 4, 5, 6 or 7 allocation must, by 2 October 2020, inform the National Treasury of any adjustments to the allocations, referred to in section 8(2), that must be reflected in the Division of Revenue Act for the 2021/22 financial year. Repeal of laws and savings 39. (1) Subject to subsection (2)— (a) (b) (c) the Division of Revenue Act, 2019 (Act No. 16 of 2019), except sections 16 and 26, is hereby repealed; sections 16 and 26 of the Division of Revenue Act, 2019, is hereby repealed with effect from 1 July 2020 or the date that this Act takes effect, whichever is the later date; and the Division of Revenue Amendment Act, 2019 (Act No. 30 of 2019), is hereby repealed. (2) Any repeal referred to in subsection (1) does not affect— (a) any duty to be performed in terms of any provision of an Act, referred to in subsection (1), after the end of the 2020/21 financial year; and (b) any obligation in terms of any provision of an Act, subsection (1), the execution of which is outstanding. referred to in (3) Any framework published in terms of section 16 of the Division of Revenue Act, 2019, as amended in terms of section 16 or 26 of that Act, applies to funds of a conditional allocation approved for roll-over in terms of section 22(2) of that Act, if that conditional allocation does not continue to exist in terms of this Act. Short title and commencement 5 10 15 20 25 30 35 40 45 - 40 Verify source ↗
This Act is called the Division of Revenue Act, 2020, and takes effect on 1 April
AI-assisted research summary: The Act is named the Division of Revenue Act, 2020, and starts on the later of 1 April 2020 or the date it is published in the Gazette.
40. This Act is called the Division of Revenue Act, 2020, and takes effect on 1 April 50 2020 or the date of publication in the Gazette, whichever is the later date. This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 67 67 (b) ngalo naluphi na udaba olulisolotya kulawulo okanye kwinkqubo yokwenza izinto ekuyimfuneko ukuba kwenziwe ummiselo ngayo ukuze usebenze kakuhle lo Mthetho. Okuza kwenzeka okwethutyana ukulungiselela unyulo loomasipala luka-2021 38. (1) (a) Umasipala okhululayo makaqhubeke esisebenzisa isabelo-mali sonyaka- mali ka-2020/21 esenziwe ngokwalo Mthetho, kuloo mmandla okanye kuloo masipala, ngokungathi loo mmandla awunikezelwanga kumasipala owamkelayo, ngaphandle kokuba oomasipala abachaphazelekayo bangene kwisivumelwano esiqinisekisa ukuba ummandla okanye umasipala okhululayo akachaphazeleki kakubi. (b) Igosa elidluliselayo lesabelo-mali esenziwe ngokwalo Mthetho kunye nomasipala owamkelayo mabakubek’ esweni ukuthi okhululayo uyakwenza okufunwa sisiqendu (a). (c) Umasipala okhululayo kufuneka, ngokucelwa ligosa elidluliselayo, okanye ngokucelwa ngumasipala owamkelayo okanye ngokucelwa nguVimba weMali yeSizwe, abonise ukuba uyakwenza okufunwa sisiqendu (a). (2) (a) Okutshiwo licandelo 18 no-19 kuyasebenza apho umasipala okhululayo engakwenzi okufunwa licandelwana (1)(a) okanye (c) malunga nesabelo-mali esinguShedyuli 4, 5, 6 okanye 7. (b) UVimba weMali yeSizwe unokuthi, ukuba uyasinkonya okanye okanye uyasimisa isabelo ngokwesiqendu (a), emva kokubonisana negosa elidluliselayo, enze isigqibo sokuba inxalenye yesabelo-mali yabelwe ngokutsha kumasipala owamkelayo. (3) UVimba weMali yeSizwe unokuthi, xa umasipala okhululayo engakwenzi okufunwa licandelwana (1)(a) okanye (c), ayabele ngokutsha inxalenye yesabelo esanelisayo sikamasipala onikezela iintambo komnye, ekuthethwe ngaso kwicandelo 5, esabela kumasipala owamkelayo. (a) (4) Izabelo-mali ekuthethwe ngazo kwicandelo 5(2) no-8(2) zilawulwa luhlengahlengiso olufunekayo emva kokwenziwa kwesigqibo ngokutsha ngokwe- candelo 21(1)(b) leMunicipal Dermacation Act. (b) Igosa elidluliselayo lesabelo-mali seShedyuli 4, 5, 6 okanye 7 kufuneka, kuthi kubetha uOktobha 2, 2020, azise uVimba weMali yeSizwe ngalo naluphi na uhlengahlengiso kwizabello-mali, ekuthethwe ngazo kwicandelo 8(2), ekufuneka zibonakale kuMthetho Wokwahlulwa-hlulwa Kwengeniso wonyaka-mali olandelayo ka 2021/22. Ukutshitshiswa kwemithetho nokulondolozwa kweminye 39. (1) Ngokulawulwa licandelwana (2)— (a) uMthetho Wokwahlulwa-hlulwa Kwengeniso, 2019 (uMthetho 16 ka-2019), (b) uyatshitshiswa, ngaphandle kwecandelo 16 nelama-26; icandelo 16 nelama-26 loMthetho Wokwahlulwa-hlulwa Kwengeniso ka- 2019 ayatshitshiswa ukususela kuJulayi 1, 2020 okanye oqala ngawo ukusebenza lo uMthetho, kuxhomekeke ukuba kokuphi okwenzeka mva kwezi zinto zimbini; (c) noMthetho Wokwahlulwa-hlulwa Kwengeniso, 2019 (uMthetho 30 ka-2019), uyatshitshiswa. (2) Nakuphi na ukutshitshiswa ekuthethwe ngako kwicandelwana (1) akucha- phazeli— (a) umsebenzi omawenziwe ngokoMthetho ekuthethwe ngawo kwicandelwana (1), emva kokuphela konyaka ka-2020/21; kunye (b) nembopheleleko engokokutsho koMthetho, ekuthethwe ngawo kwicande- lwana (1), ukuphunyezwa kwawo okusalindelweyo. (3) Nayiphi inkqubo-mda epapashwe ngokwecandelo 16 loMthetho Wokwahlulwa- hlulwa Kwengeniso ka-2019 othe wenziwa utshintsho ngokwecandelo 16 okanye 26 laloo Mthetho, isebenza kwiimali zesabelo-mali esixhomekeke kwiimeko ekuvu- nyiweyo ukuba sidluliselwe kunyaka olandelayo ngokwecandelo 22(2) laloo Mthetho, ukuba eso sabelo-mali esixhomekeke kwiimeko asiqhubeki sikho ngokwalo Mthetho. Isihloko esifutshane nokuqalisa ukusebenza - 40 Verify source ↗
Lo Mthetho ubizwa ngokuba nguMthetho Wokwahlulwa-hlulwa Kwengeniso 1
AI-assisted research summary: This section says the Act starts on 1 April 2020 or on the day it is published in the Gazette, whichever is later.
40. Lo Mthetho ubizwa ngokuba nguMthetho Wokwahlulwa-hlulwa Kwengeniso 1 ka-2020, kwaye uqala ukusebenza ngoEpreli 1 2020 okanye ngomhla opapashwa ngawo kwiGazethi, kuxhomekeke ukuba ngowuphi umhla ofika mva kunomnye. 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za - 68 Verify source ↗
No. 43467
AI-assisted research summary: This section sets out Schedule 1 and Schedule 2 allocation amounts for government revenue in 2020/21 and the forward estimates for 2021/22 and 2022/23.
68 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 68 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 69 69 ISHEDYULI 1 ISABELO ESANELISAYO SENGENISO EQOKELELWE ELIZWENI LONKE KUMANQWANQWA OMATHATHU KARHULUMENTE Amanqwanqwa Karhulumente Umhlathi A Umhlathi B 2020/21 R'000 Uqikelelo Phambili 2021/22 R'000 2022/23 R'000 Kuzwelonke1,2 Kumaphondo Koomasipala IYONKE (cid:20)(cid:17)(cid:3)(cid:3)(cid:44)(cid:86)(cid:68)(cid:69)(cid:72)(cid:79)(cid:82)(cid:3)(cid:86)(cid:72)(cid:93)(cid:90)(cid:72)(cid:79)(cid:82)(cid:81)(cid:78)(cid:72)(cid:3)(cid:86)(cid:76)(cid:84)(cid:88)(cid:78)(cid:68)(cid:3)(cid:76)(cid:93)(cid:68)(cid:69)(cid:72)(cid:79)(cid:82)(cid:3)(cid:72)(cid:93)(cid:76)(cid:91)(cid:75)(cid:82)(cid:80)(cid:72)(cid:78)(cid:72)(cid:78)(cid:72)(cid:3)(cid:78)(cid:90)(cid:76)(cid:76)(cid:80)(cid:72)(cid:78)(cid:82)(cid:3)(cid:72)(cid:93)(cid:76)(cid:92)(cid:72)(cid:93)(cid:76)(cid:92)(cid:68)(cid:3)(cid:78)(cid:90)(cid:76)(cid:81)(cid:84)(cid:90)(cid:68)(cid:81)(cid:84)(cid:90)(cid:68)(cid:3)(cid:79)(cid:68)(cid:80)(cid:68)(cid:83)(cid:75)(cid:82)(cid:81)(cid:71)(cid:82) (cid:81)(cid:72)(cid:79)(cid:82)(cid:82)(cid:80)(cid:68)(cid:86)(cid:76)(cid:83)(cid:68)(cid:79)(cid:68)(cid:15)(cid:3)(cid:88)(cid:80)(cid:85)(cid:75)(cid:88)(cid:80)(cid:82)(cid:3)(cid:90)(cid:72)(cid:93)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:72)(cid:93)(cid:76)(cid:81)(cid:77)(cid:72)(cid:81)(cid:74)(cid:72)(cid:83)(cid:72)(cid:87)(cid:85)(cid:82)(cid:79)(cid:76)(cid:15)(cid:88)(cid:86)(cid:68)(cid:69)(cid:72)(cid:79)(cid:68)(cid:81)(cid:68)(cid:3)(cid:81)(cid:82)(cid:82)(cid:80)(cid:68)(cid:86)(cid:76)(cid:83)(cid:68)(cid:79)(cid:68)(cid:3)(cid:68)(cid:69)(cid:68)(cid:80)(cid:69)(cid:68)(cid:91)(cid:68)(cid:15)(cid:3) (cid:76)(cid:76)(cid:81)(cid:71)(cid:79)(cid:72)(cid:78)(cid:82)(cid:3)(cid:93)(cid:82)(cid:78)(cid:88)(cid:75)(cid:79)(cid:68)(cid:90)(cid:88)(cid:79)(cid:90)(cid:68)(cid:3)(cid:78)(cid:90)(cid:68)(cid:80)(cid:68)(cid:87)(cid:92)(cid:68)(cid:79)(cid:68)(cid:15)(cid:3)(cid:76)(cid:80)(cid:68)(cid:79)(cid:76)(cid:3)(cid:78)(cid:68)(cid:91)(cid:68)(cid:78)(cid:72)(cid:78)(cid:68)(cid:3)(cid:81)(cid:72)(cid:93)(cid:68)(cid:69)(cid:72)(cid:79)(cid:82)(cid:16)(cid:80)(cid:68)(cid:79)(cid:76)(cid:3)(cid:93)(cid:72)(cid:87)(cid:75)(cid:88)(cid:87)(cid:92)(cid:68)(cid:81)(cid:68)(cid:17) 1 195 617 107 573 989 526 81 061 819 1 152 839 556 538 471 528 74 683 326 1 850 668 452 1 765 994 410 1 245 458 677 607 553 532 87 212 717 1 940 224 926 (cid:21)(cid:17)(cid:3)(cid:3)(cid:44)(cid:76)(cid:80)(cid:68)(cid:79)(cid:76)(cid:3)(cid:72)(cid:93)(cid:76)(cid:87)(cid:86)(cid:68)(cid:79)(cid:90)(cid:68)(cid:3)(cid:81)(cid:74)(cid:84)(cid:82)(cid:3)(cid:93)(cid:72)(cid:86)(cid:68)(cid:69)(cid:72)(cid:79)(cid:82)(cid:3)(cid:72)(cid:86)(cid:68)(cid:81)(cid:72)(cid:79)(cid:76)(cid:86)(cid:68)(cid:92)(cid:82)(cid:3)(cid:86)(cid:72)(cid:83)(cid:75)(cid:82)(cid:81)(cid:71)(cid:82)(cid:3)(cid:86)(cid:72)(cid:93)(cid:76)(cid:87)(cid:86)(cid:68)(cid:79)(cid:90)(cid:72)(cid:3)(cid:76)(cid:85)(cid:75)(cid:68)(cid:73)(cid:88)(cid:17) ISHEDYULI 2 UKUQINGQWA KWESABELO ESANELISAYO SEPHONDO NGALINYE SESABELO SEPHONDO SENGENISO EQOKELELWE ELIZWENI LONKE (sitsalwa ngqo kwiNgxowa-mali yeNgeniso yeZwelonke) Iphondo iMpuma-Koloni iFreyistata iRhawuti KwaZulu-Natal iLimpopo iMpumalanga uMntla-Koloni uMntla-Ntshona iNtshona-Koloni IYONKE Umhlathi A Umhlathi B 2020/21 R'000 71 415 216 30 017 344 112 117 907 111 441 977 62 328 931 44 104 988 14 289 699 37 547 835 55 207 631 Uqikelelo Phambili 2021/22 2022/23 R'000 75 305 964 31 897 379 121 121 075 117 754 878 66 255 935 46 996 147 15 207 395 40 174 440 59 276 313 R'000 78 841 455 33 656 505 129 907 803 123 544 256 69 935 348 49 723 869 16 068 179 42 682 098 63 194 019 538 471 528 573 989 526 607 553 532 This gazette is also available free online at www.gpwonline.co.za - 70 Verify source ↗
No. 43467
AI-assisted research summary: This section lists schedule amounts for municipalities in the Eastern Cape under the Division of Revenue Act, 2020.
70 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 70 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 71 71 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umasipala IMPUMA-KOLONI A A BUF Buffalo City NMA Nelson Mandela Bay EC101 Dr Beyers Naude EC102 Blue Crane Route EC104 Makana EC105 Ndlambe EC106 EC108 Kouga EC109 Kou-Kamma DC10 B B B B B B B C Iyonke: Oomasipala baseSara Baartman Sundays River Valley Sarah Baartman District Municipality EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC126 Ngqushwa EC129 Raymond Mhlaba DC12 Umasipala wesithili waseMathole B B B B B B C Iyonke: Oomasipala baseMathole Inxuba Yethemba Intsika Yethu EC131 EC135 EC136 Emalahleni EC137 Engcobo EC138 EC139 Enoch Mgijima DC13 B B B B B B C Iyonke: Oomasipipala baseChris Hani Sakhisizwe Chris Hani District Municipality Senqu EC141 Elundini EC142 EC145 Walter Sisulu DC14 Umasipala wesithili waseJoe Gqabi B B B C Iyonke: Oomasipsipala baseJoe Gqabi EC153 Ngquza Hill EC154 Port St Johns EC155 Nyandeni EC156 Mhlontlo EC157 King Sabata Dalindyebo DC15 O.R. Tambo District Municipality B B B B B C Iyonke: Oomasipala base-O. R. Tambo EC441 Matatiele EC442 Umzimvubu EC443 Mbizana EC444 Ntabankulu DC44 Alfred Nzo District Municipality B B B B C Iyonke: Oomasipala baseAlfded Nzo uNyaka-mali weZwelonke Umhlathi A Umhlathi B 2020/21 R'000 Uqikelelo Phambili 2021/22 R'000 2022/23 R'000 911 042 1 106 936 981 171 1 201 603 1 048 587 1 295 866 96 607 56 696 99 851 103 801 86 469 136 649 52 718 97 175 729 966 263 748 273 742 45 063 111 895 87 420 184 086 896 469 1 862 423 45 400 168 126 130 818 156 738 71 988 191 323 581 707 1 346 100 161 277 158 517 62 095 293 252 675 141 273 573 162 406 277 708 194 734 352 763 918 991 2 180 175 249 823 230 629 278 139 129 512 598 038 1 486 141 103 110 60 236 107 063 111 768 94 033 150 022 56 484 101 142 783 858 279 464 290 003 47 733 118 561 92 636 195 049 964 525 1 987 971 48 213 178 161 138 633 166 082 76 251 203 392 623 631 1 434 363 170 913 167 916 66 483 314 763 720 075 291 465 172 772 294 965 206 378 377 773 989 529 2 332 882 266 230 244 645 297 788 137 251 643 993 1 589 907 109 007 63 330 113 728 119 194 101 329 163 410 59 973 104 555 834 526 291 831 302 775 49 881 123 832 96 776 203 662 1 028 814 2 097 571 50 649 186 083 144 805 173 466 79 634 213 293 663 051 1 510 981 178 602 175 347 70 407 335 102 759 458 306 094 181 212 308 848 215 544 399 136 1 057 177 2 468 011 279 732 255 820 314 306 143 374 688 074 1 681 306 Iyonke: Oomasipala baseMpuma-Koloni 10 297 924 11 031 830 11 696 306 This gazette is also available free online at www.gpwonline.co.za - 72 Verify source ↗
No. 43467
AI-assisted research summary: This section shows a schedule of municipal revenue-allocation figures for the Free State for multiple financial years.
72 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 72 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 73 73 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umasipala EFREYISTATA uNyaka-mali weZwelonke Umhlathi A Umhlathi B 2020/21 Uqikelelo Phambili 2021/22 2022/23 A MAN Mangaung 800 260 871 988 943 947 FS161 Letsemeng FS162 Kopanong FS163 Mohokare DC16 B B B C Iyonke: Oomasipala baseXhariep uMasipala wesithili waseXhariep FS181 Masilonyana Tokologo FS182 FS183 Tswelopele FS184 Matjhabeng FS185 Nala DC18 B B B B B C Iyonke: Oomasipala baseLejweleputswa Lejweleputswa District Municipality Setsoto FS191 FS192 Dihlabeng FS193 Nketoana FS194 Maluti-a-Phofung FS195 Phumelela FS196 Mantsopa DC19 B B B B B B C Iyonke: Oomasipala baseThabo Mofutsanyana uMasipala wesithi waseThabo Mofutsanyana FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 B B B B C Iyonke: Oomasipala baseFezile Dabi uMasipala wesithili waseFezile Dabi 68 088 90 615 73 785 45 384 277 872 127 950 58 153 79 046 543 954 129 393 133 411 1 071 907 205 715 178 773 104 537 645 037 80 750 88 721 121 089 1 424 622 222 134 208 102 202 505 103 074 159 223 895 038 73 040 96 636 79 609 47 491 296 776 138 071 62 150 84 452 587 652 137 550 138 815 1 148 690 220 555 194 640 112 905 694 684 86 704 95 421 126 971 1 531 880 240 334 224 759 224 427 111 181 164 199 964 900 77 614 102 073 85 029 49 284 314 000 147 413 65 755 89 287 629 693 144 696 143 459 1 220 303 234 090 210 052 120 743 739 927 92 160 101 612 131 992 1 630 576 257 581 240 265 246 754 118 715 168 582 1 031 897 Iyonke: Oomasipala baseFreyistata 4 469 699 4 814 234 5 140 723 This gazette is also available free online at www.gpwonline.co.za - 74 Verify source ↗
No. 43467
AI-assisted research summary: This schedule lists municipal revenue allocation figures for the 2020/21 to 2022/23 years.
74 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 74 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 75 75 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umasipala ERHAWUTINI A A A EKU JHB TSH isiXeko sasEkurhuleni isiXeko saseJohannesburg isiXeko saseTshwane GT421 Emfuleni GT422 Midvaal GT423 Lesedi DC42 B B B C Iyonke: Oomasipala baseSedibeng uMasipala wesithili waseSedibeng isiXeko saseMogale isiXeko saseMerafong isiXeko saseRand West GT481 GT484 GT485 DC48 Umasipala wesithili waseWest Rand B B B C Iyonke: Oomasipala baseWest Rand uNyaka-mali weZwelonke Umhlathi A Umhlathi B 2020/21 Uqikelelo Phambili 2021/22 2022/23 3 830 583 5 183 056 2 924 283 835 994 118 071 148 231 276 984 1 379 280 449 128 221 510 331 821 215 078 1 217 537 4 229 656 5 744 050 3 244 640 906 282 130 883 164 956 285 906 1 488 027 495 630 241 058 363 446 223 207 1 323 341 4 634 258 6 316 631 3 572 306 975 358 144 048 181 957 293 770 1 595 133 542 724 260 129 394 706 230 349 1 427 908 Iyonke: Oomasipala baseRhawutini 14 534 739 16 029 714 17 546 236 This gazette is also available free online at www.gpwonline.co.za - 76 Verify source ↗
No. 43467
AI-assisted research summary: This schedule lists municipalities in KwaZulu-Natal and shows allocation figures for 2020/21 plus projected amounts for 2021/22 and 2022/23.
76 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 76 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 77 77 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umasipala KWAZULU-NATAL A ETH eThekwini KZN212 uMdoni KZN213 uMzumbe KZN214 uMuziwabantu KZN216 Ray Nkonyeni B B B B C Iyonke: Oomasipala baseUgu DC21 uMpasipala wesithi waseUgu KZN221 uMshwathi KZN222 uMngeni KZN223 Mpofana KZN224 iMpendle KZN225 Msunduzi KZN226 Mkhambathini KZN227 Richmond B B B B B B B C Iyonke: Oomasipala baseMgungundlovu DC22 uMasipala wesithili waseMgungundlovu KZN235 Okhahlamba KZN237 iNkosi Langalibalele KZN238 Alfred Duma B B B C Iyonke: Oomasipala baseThukela DC23 Umasipala wesithili waseThukela KZN241 eNdumeni KZN242 Nquthu KZN244 uMsinga KZN245 uMvoti B B B B C Iyonke: Oomasipala baseMzinyathi DC24 Umasipala wesithili waseMzinyathi KZN252 Newcastle KZN253 eMadlangeni KZN254 Dannhauser B B B C Iyonke: Oomasipala baseMajuba DC25 uMpasipala waseMajuba uNyaka-mali weZwelonke Umhlathi A Umhlathi B 2020/21 Uqikelelo Phambili 2021/22 2022/23 3 444 498 3 761 365 4 081 245 141 339 138 576 96 882 222 794 501 357 1 100 948 108 748 73 356 37 857 37 709 593 405 67 330 74 914 572 040 1 565 359 132 687 189 165 249 124 466 180 1 037 156 50 969 145 889 175 125 138 440 383 967 894 390 403 064 32 255 97 142 173 757 706 218 151 750 146 870 103 127 241 479 544 241 1 187 467 116 351 80 521 40 329 39 912 646 107 72 423 80 644 622 264 1 698 551 141 230 202 995 266 805 504 064 1 115 094 55 616 155 352 187 688 150 190 418 111 966 957 435 540 34 255 103 113 187 340 760 248 160 713 153 402 108 269 258 493 586 156 1 267 033 122 881 87 609 42 456 41 704 698 437 76 881 85 676 670 870 1 826 514 148 223 214 844 281 960 540 872 1 185 899 60 058 163 094 198 381 160 820 451 835 1 034 188 466 146 35 912 107 906 200 009 809 973 This gazette is also available free online at www.gpwonline.co.za - 78 Verify source ↗
No. 43467
AI-assisted research summary: This section is a schedule listing municipal revenue allocation amounts for various KwaZulu-Natal municipalities and district municipalities.
78 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 78 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 79 79 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umasipala KZN261 eDumbe KZN262 uPhongolo KZN263 AbaQulusi KZN265 Nongoma KZN266 Ulundi B B B B B C Iyonke: Oomasipala baseZululand DC26 Umasipala wesithili waseZululand KZN271 uMhlabuyalingana KZN272 Jozini KZN275 Mtubatuba KZN276 Big Five Hlabisa B B B B C Iyonke: Oomasipala baseMkhanyakude DC27 Umasipala wesithili waseMkhanyakude KZN281 uMfolozi KZN282 uMhlathuze KZN284 uMlalazi KZN285 Mthonjaneni KZN286 Nkandla B B B B B C Iyonke: Oomasipala bakwaKumkan' uCetshwayo DC28 uMasipala wesithi wakwaKumkan' uCetshwayo KZN291 Mandeni KZN292 KwaDukuza KZN293 Ndwedwe KZN294 Maphumulo B B B B C Iyonke: Oomasipala baseLembe DC29 uMasipala wesithili waseLembe KZN433 Greater Kokstad KZN434 uBuhlebezwe KZN435 uMzimkhulu KZN436 Dr Nkosazana Dlamini Zuma B B B B C Iyonke: Oomasipala baseHarry Gwala DC43 Umasipala wesithili waseHarry Gwala uNyaka-mali weZwelonke Umhlathi A Umhlathi B 2020/21 Uqikelelo Phambili 2021/22 2022/23 79 348 146 625 160 312 164 354 173 458 502 849 1 226 946 179 108 195 084 178 082 116 077 449 981 1 118 332 140 635 396 870 197 968 83 914 102 419 557 703 1 479 509 181 342 185 879 158 224 95 897 566 794 1 188 136 65 878 117 008 202 075 134 138 372 340 891 439 84 593 157 973 173 368 175 298 184 888 545 612 1 321 732 193 654 209 586 193 514 125 324 492 492 1 214 570 151 624 434 729 211 770 88 932 108 512 604 126 1 599 693 196 779 206 429 169 850 101 583 623 486 1 298 127 70 583 124 413 216 297 143 296 402 448 957 037 88 952 167 875 185 006 184 263 194 176 587 467 1 407 739 206 505 222 009 207 354 133 428 534 946 1 304 242 161 162 472 093 223 352 92 888 113 298 648 591 1 711 384 210 674 227 041 179 768 106 088 680 793 1 404 364 74 772 130 440 228 300 150 952 431 617 1 016 081 Iyonke: Oomasipala baKwaZulu-Natal 14 652 931 15 880 841 17 048 662 This gazette is also available free online at www.gpwonline.co.za - 80 Verify source ↗
No. 43467
AI-assisted research summary: This schedule lists Limpopo municipalities and their allocated amounts for the 2020/21 to 2022/23 financial years.
80 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 80 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 81 81 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umasipala ELIMPOPO LIM331 Greater Giyani LIM332 Greater Letaba LIM333 Greater Tzaneen LIM334 Ba-Phalaborwa LIM335 Maruleng DC33 Umasipala wesithili waseMopani B B B B B C Iyonke: Oomasipala baseMopani LIM341 Musina LIM343 Thulamela LIM344 Makhado LIM345 Collins Chabane DC34 Umasipala wesithili waseVhembe B B B B C Iyonke: Oomasipala baseVhembe LIM351 Blouberg LIM353 Molemole LIM354 Polokwane LIM355 Lepele-Nkumpi DC35 Umasipala wesithili waseCapricorn B B B B C Iyonke: Oomasipala baseCapricorn LIM361 Thabazimbi LIM362 Lephalale LIM366 Bela-Bela LIM367 Mogalakwena LIM368 Modimolle-Mookgophong DC36 Umasipala wesithili waseWaterberg B B B B B C Iyonke: Oomasipala baseWaterberg LIM471 Ephraim Mogale LIM472 Elias Motsoaledi LIM473 Makhuduthamaga LIM476 Fetakgomo Tubatse DC47 Umasipala waseSekhukhune B B B B C Iyonke: Oomasipala baseSekhukhuni uNyaka-mali weZwelonke Umhlathi A Umhlathi B 2020/21 Uqikelelo Phambili 2021/22 2022/23 307 293 297 936 413 949 162 853 133 584 998 515 2 314 130 158 173 474 987 385 034 395 677 1 084 112 2 497 983 197 240 150 787 1 007 763 265 947 634 374 2 256 111 102 404 164 011 99 226 467 724 117 790 135 060 1 086 215 155 455 289 039 285 383 452 557 837 796 2 020 230 329 500 319 717 446 738 176 158 143 659 1 086 980 2 502 752 175 415 510 894 414 791 424 494 1 183 312 2 708 906 209 308 159 829 1 102 819 283 550 683 887 2 439 393 112 526 182 473 108 671 501 940 126 359 140 801 1 172 770 167 042 311 289 304 684 493 141 914 812 2 190 968 348 361 338 315 475 585 188 021 152 370 1 174 382 2 677 034 192 196 542 097 440 745 449 128 1 282 220 2 906 386 219 002 167 051 1 196 245 297 995 730 787 2 611 080 122 869 201 258 117 958 532 639 134 312 145 873 1 254 909 177 013 330 501 320 692 529 587 991 426 2 349 219 Iyonke: Oomasipala baseLimpopo 10 174 669 11 014 789 11 798 628 This gazette is also available free online at www.gpwonline.co.za - 82 Verify source ↗
No. 43467
AI-assisted research summary: This excerpt lists municipal allocations and totals, but no operative rule is stated in the text shown.
82 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 82 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 83 83 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umasipala EMPUMALANGA MP301 Chief Albert Luthuli MP302 Msukaligwa MP303 Mkhondo MP304 Dr Pixley ka Isaka Seme MP305 Lekwa MP306 Dipaleseng MP307 Govan Mbeki DC30 Umasipala wesithili waseGert Sibande B B B B B B B C Iyonke: Oomasipala baseGert Sibande MP311 Victor Khanye MP312 Emalahleni MP313 Steve Tshwete MP314 Emakhazeni MP315 Thembisile Hani MP316 Dr JS Moroka DC31 Umasipala wesithili waseNkangala B B B B B B C Iyonke: Oomasipala baseNkangala MP321 Thaba Chweu MP324 Nkomazi MP325 Bushbuckridge MP326 City of Mbombela DC32 Umasipala wesithili wasEhlanzeni B B B B C Iyonke: Oomasipala basEhlanzeni uNyaka-mali weZwelonke Umhlathi A Umhlathi B 2020/21 Uqikelelo Phambili 2021/22 2022/23 335 197 189 302 256 438 128 034 129 306 78 171 314 264 300 489 1 731 201 105 840 401 151 226 033 68 629 438 292 405 169 367 222 2 012 336 157 048 618 310 848 071 794 688 264 278 2 682 395 362 008 208 574 280 313 137 682 141 102 85 097 347 754 309 612 1 872 142 116 544 447 740 255 256 74 580 475 975 433 841 378 924 2 182 860 172 695 671 913 913 887 872 206 276 019 2 906 720 386 601 227 892 303 305 146 501 152 689 91 702 382 276 317 684 2 008 650 127 207 496 445 286 357 80 300 511 112 459 052 389 314 2 349 787 188 327 722 123 973 645 948 979 286 319 3 119 393 Iyonke: Oomasipala baseMpumalanga 6 425 932 6 961 722 7 477 830 This gazette is also available free online at www.gpwonline.co.za - 84 Verify source ↗
No. 43467
AI-assisted research summary: This schedule lists municipal allocation amounts for the 2020/21, 2021/22, and 2022/23 financial years.
84 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 84 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 85 85 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umasipala EMNTLA-KOLONI NC061 Richtersveld NC062 Nama Khoi NC064 Kamiesberg NC065 Hantam NC066 Karoo Hoogland NC067 Khâi-Ma B B B B B B C Iyonke: Oomasipala baseNamakwa DC6 Umasipala wesithili waseNamakwa NC071 Ubuntu NC072 Umsobomvu NC073 Emthanjeni NC074 Kareeberg NC075 Renosterberg NC076 Thembelihle NC077 Siyathemba NC078 Siyancuma B B B B B B B B C Iyonke: Oomasipala basePixley Ka Seme DC7 Umasipala wesithili wasePixley Ka Seme !Kai !Garib !Kheis NC082 NC084 NC085 Tsantsabane NC086 Kgatelopele NC087 Dawid Kruiper B B B B B C Iyonke: Oomasipala baseZ.F. Mgcawu DC8 Umasipala wesithili waseZ.F. Mgcawu NC091 Sol Plaatjie NC092 Dikgatlong NC093 Magareng NC094 Phokwane B B B B C Iyonke: Oomasipala baseFrances Baard DC9 Umasipala wesithili waseFrances Baard NC451 Joe Morolong NC452 Ga-Segonyana NC453 Gamagara DC45 Umasipala wesithili waseJohn Taolo Gaetsewe B B B C Iyonke: Oomasipala baseJohn Taolo Gaetsewe uNyaka-mali weZwelonke Umhlathi A Umhlathi B 2020/21 Uqikelelo Phambili 2021/22 2022/23 18 384 51 221 24 179 26 371 24 142 20 307 50 725 215 329 37 172 53 538 48 135 26 124 26 420 27 102 35 417 52 642 53 097 359 647 91 919 26 816 42 497 24 294 91 546 72 110 349 182 205 072 91 591 49 355 111 534 124 299 581 851 150 978 174 760 41 942 93 279 460 959 19 891 55 116 25 748 28 238 26 119 21 858 52 494 229 464 40 055 58 133 51 836 28 133 28 384 29 036 38 227 55 933 55 475 385 212 100 348 28 465 46 483 26 480 99 200 74 953 375 929 222 738 98 899 52 718 119 058 128 237 621 650 160 820 191 781 47 584 97 316 497 501 21 338 58 842 27 135 30 002 28 011 23 315 54 047 242 690 42 736 62 501 55 333 29 991 30 184 30 801 40 867 58 826 57 523 408 762 108 717 29 906 50 448 28 630 106 766 77 441 401 908 240 251 105 669 55 697 125 734 131 682 659 033 169 328 208 236 53 688 100 828 532 080 Iyonke: Oomasipala baseMntla-Koloni 1 966 968 2 109 756 2 244 473 This gazette is also available free online at www.gpwonline.co.za - 86 Verify source ↗
No. 43467
AI-assisted research summary: This schedule lists municipal revenue allocation figures for several North West municipalities for 2020/21 to 2022/23.
86 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 86 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 87 87 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umasipala EMNTLA-NTSHONA NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 Umasipala wesithili waseBojanala Platinum B B B B B C Iyonke: Oomasipala baseBojanala Platinum NW381 Ratlou NW382 Tswaing NW383 Mafikeng NW384 Ditsobotla NW385 Ramotshere Moiloa DC38 Umasipala wesithili waseNgaka Modiri Molema B B B B B C Iyonke: Oomasipala baseNgaka Modiri Molema NW392 Naledi NW393 Mamusa NW394 Greater Taung NW396 Lekwa-Teemane NW397 Kagisano-Molopo DC39 Umasipala wesithili waseDr Ruth Segomotsi Mompati B B B B B C Iyonke: Oomasipala baseDr Ruth Segomotsi Mompati NW403 City of Matlosana NW404 Maquassi Hills NW405 JB Marks DC40 Umasipala wesithili waseDr Kenneth Kaunda B B B C Iyonke: Oomasipala baseDr Kenneth Kaunda uNyaka-mali weZwelonke Umhlathi A Umhlathi B 2020/21 Uqikelelo Phambili 2021/22 2022/23 363 948 770 767 756 697 99 852 459 989 352 817 2 804 070 133 828 123 571 279 142 137 063 187 061 829 868 1 690 533 56 283 59 874 206 229 53 596 128 914 388 696 893 592 466 536 138 115 284 490 193 845 1 082 986 390 061 855 477 849 268 109 572 494 249 368 010 3 066 637 142 849 132 672 302 732 148 290 201 498 904 326 1 832 367 60 481 64 313 218 869 57 735 136 930 419 334 957 662 507 100 149 006 314 334 200 517 1 170 957 413 191 941 140 946 933 119 136 525 083 381 822 3 327 305 150 366 140 615 324 034 158 480 214 068 977 616 1 965 179 64 266 68 201 228 976 61 447 143 401 448 816 1 015 107 546 940 159 126 344 731 206 385 1 257 182 Iyonke: Oomasipala baseMntla-Ntshona 6 471 181 7 027 623 7 564 773 This gazette is also available free online at www.gpwonline.co.za - 88 Verify source ↗
No. 43467
AI-assisted research summary: This schedule lists municipal funding amounts for Western Cape municipalities for 2020/21, 2021/22, and 2022/23.
88 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 88 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 89 89 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umasipala ENTSHONA-KOLONI uNyaka-mali weZwelonke Umhlathi A Umhlathi B 2020/21 Uqikelelo Phambili 2021/22 2022/23 A CPT isiXeko saseKapa 3 081 195 3 377 636 3 678 073 WC011 Matzikama WC012 Cederberg WC013 Bergrivier WC014 Saldanha Bay WC015 Swartland B B B B B C Iyonke: Oomasipala baseWest Coast DC1 Umasipala wesithili waseWest Coast WC022 Witzenberg WC023 Drakenstein WC024 Stellenbosch WC025 Breede Valley WC026 Langeberg B B B B B C Iyonke: Oomasipala baseCape Winelands DC2 Umasipala wesithili waseCape Winelands WC031 Theewaterskloof WC032 Overstrand WC033 Cape Agulhas WC034 Swellendam B B B B C Iyonke: Oomasipala baseOverberg DC3 Umasipala wesithili waseOverberg WC041 Kannaland WC042 Hessequa WC043 Mossel Bay WC044 George WC045 Oudtshoorn WC047 Bitou WC048 Knysna B B B B B B B C Iyonke: Oomasipala baseGarden Route DC4 Umasipala wesithili waseGarden Route WC051 Laingsburg WC052 Prince Albert WC053 Beaufort West B B B C Iyonke: Oomasipabala boMbindi-Karoo DC5 Umasipala wesithili woMbindi-Karoo 60 792 53 069 48 940 96 832 102 195 96 113 457 941 101 915 164 466 149 804 127 591 85 039 238 441 867 256 103 419 117 318 32 155 34 118 74 636 361 646 29 803 47 294 101 192 163 760 78 568 104 346 94 039 162 480 781 482 17 704 22 985 67 109 31 965 139 763 65 619 57 445 53 419 106 683 114 293 99 762 497 221 112 056 179 913 165 076 138 199 91 683 245 245 932 172 112 072 129 473 34 741 37 037 77 695 391 018 31 659 51 021 110 140 179 113 84 323 116 545 102 822 167 939 843 562 19 000 24 842 72 374 33 485 149 701 70 360 61 703 57 950 116 809 126 977 102 975 536 774 122 389 195 507 180 699 148 698 98 193 251 263 996 749 120 517 141 839 37 276 39 931 80 349 419 912 33 315 54 680 119 023 194 607 89 768 129 003 111 529 172 733 904 658 20 192 26 595 77 322 34 811 158 920 Iyonke: Oomasipala baseNtshona-Koloni 5 689 283 6 191 310 6 695 086 Engabelwanga Eyelizwe lonke iyonke 74 683 326 81 061 819 87 212 717 This gazette is also available free online at www.gpwonline.co.za - 90 Verify source ↗
No. 43467
AI-assisted research summary: The source text is largely garbled OCR, so no clear rule can be reliably extracted from this provision.
90 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 90 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 91 91 - - O D N O H P A M A W L I L A M O W I B A W L O L H A L H O G N A W S A H X E I Z N E B E S I M A E Y N E L A X N I , 4 I L U Y D E H S I I E Y N A K O O L U H P A M A W K I N E W S A H X U K E A S I D E C N U K O Z O D N O H P A M U K A Y I Z E I L A M O L E B A Z I - 8 3 9 3 5 8 2 4 3 7 3 6 1 4 3 7 5 8 5 1 2 2 6 0 4 1 2 4 9 9 6 1 3 1 4 9 9 6 3 1 1 9 2 2 3 8 5 4 9 7 1 3 1 1 7 7 0 3 3 1 1 2 0 3 5 3 7 3 2 / 2 2 0 2 0 0 0 ' R 1 8 9 5 1 8 2 6 5 4 6 5 1 9 4 2 5 1 5 1 3 7 4 5 4 0 2 4 5 4 8 5 2 1 6 5 4 6 8 0 1 6 0 3 7 5 5 7 8 4 1 8 0 1 2 1 7 2 8 0 1 8 1 6 2 0 7 2 2 / 1 2 0 2 0 0 0 ' R i l i b m a h P o l e l e k i q U 9 2 4 0 4 8 4 1 1 4 4 5 1 7 5 7 7 9 4 1 2 8 1 6 9 9 1 4 6 3 6 5 2 1 1 8 6 4 9 0 1 8 6 2 7 9 5 0 1 0 0 9 0 1 2 6 1 1 9 0 1 0 0 0 ' R - 1 2 / 0 2 0 2 2 9 2 4 7 1 1 1 1 0 8 0 3 1 7 3 6 3 3 4 5 0 5 4 9 7 1 2 2 8 6 3 8 4 7 0 5 7 4 1 6 8 2 7 3 4 0 2 1 5 5 3 0 7 6 9 6 6 4 8 4 0 7 3 8 8 6 8 2 1 1 4 1 2 7 5 2 1 2 2 6 2 2 2 5 1 1 8 4 9 0 2 8 9 8 4 6 4 8 7 7 1 4 1 3 0 3 0 2 4 9 2 3 1 4 3 1 1 6 1 6 9 6 9 0 6 5 3 6 4 8 0 8 0 1 1 8 7 9 0 2 1 9 7 5 5 2 0 5 5 7 7 5 1 0 2 0 0 2 5 4 4 3 9 7 5 3 1 4 0 4 2 0 4 7 6 8 6 2 3 - 8 1 6 6 2 4 3 6 2 0 5 5 2 2 1 8 9 2 0 1 7 1 1 7 6 9 7 0 0 1 1 1 0 5 3 9 2 5 1 3 2 2 4 9 6 4 1 3 6 8 8 6 0 4 1 9 9 0 5 1 5 1 9 5 7 5 4 3 1 5 4 7 2 9 6 9 7 8 0 3 9 1 9 2 9 3 0 2 1 7 5 7 9 6 9 7 1 4 4 4 1 1 3 6 8 4 8 9 0 7 4 2 9 9 6 3 1 6 4 4 1 3 0 5 4 8 2 1 3 1 2 1 6 6 1 9 9 2 4 8 1 0 3 1 9 4 1 1 6 1 6 5 2 9 6 2 3 2 9 0 1 5 3 0 0 4 9 6 9 2 7 4 9 1 0 4 9 2 6 1 5 8 2 7 4 4 1 7 0 0 5 4 7 7 4 5 6 7 0 2 6 5 7 4 9 2 1 7 1 9 2 4 0 1 4 5 7 0 3 2 1 3 6 1 9 5 0 1 4 4 3 7 6 0 1 7 6 8 6 2 7 1 5 6 2 8 4 6 1 - 5 8 7 6 0 5 2 1 1 1 5 7 3 9 1 1 4 7 1 3 9 5 1 1 2 9 5 2 8 2 0 3 4 2 1 3 0 5 5 0 3 7 2 3 0 3 9 0 3 1 8 3 3 2 2 4 7 2 1 1 1 7 1 8 5 3 6 8 9 6 0 3 1 3 1 8 7 2 1 1 2 3 4 0 9 0 7 3 0 8 3 8 2 8 6 7 3 1 3 9 4 2 2 4 7 2 2 1 9 4 1 3 1 7 4 1 4 2 4 3 7 1 4 1 7 4 5 8 3 6 8 5 2 1 3 1 4 4 6 2 3 1 1 8 0 8 0 2 1 7 7 0 0 9 6 2 0 1 4 7 9 2 1 9 2 9 9 5 2 2 6 3 6 4 2 1 5 3 0 2 0 4 1 4 9 6 7 6 4 2 5 0 6 5 1 4 4 2 1 6 9 5 3 7 0 1 1 8 5 9 4 7 6 B i h t a l h m U A i h t a l h m U o d n o h p I i l a m - o l e b a s e w l o b o l h U o g n o j n I i l a m - o l e b a s e l a m a g I i t o v I i n o l o K - a m u p M i a t a t s i y e r F i i t u w a h R i l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i a g n a w l e b a g n E E K N O Y I i n o l o K - a m u p M i a t a t s i y e r F i i n i t u w a h R i l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i a g n a w l e b a g n E E K N O Y I i n o l o K - a m u p M i l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i a g n a w l e b a g n E E K N O Y I i n o l o K - a m u p M i l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i E K N O Y I a t a t s i y e r F i i t u w a h R i a t a t s i y e r F i i t u w a h R i a n a s i b u q u k u ; i g n a q g n - o k e n u f m i i w k o l a k a n o m u a s i g n u l u k u ; o d n u f m w k i i g n a q g n - o k e n u f m e e y o k e s i s i s e o l e s i n a g n i l i i m w k e w l e x i z e o g n o j n e e w k a w l e l e k i f u k o n - o k e n u f m e e g n a l e z e k i n u k u i z a w k u k u a l u c u h p u k u ; a k u l k a h p i s e z e n i l i h t i s e z . o l o k i s e z i g n a q g n o k e m i i w k e k e k e m o h x i s e i l a m - o l e b a s I i n e w y i z a l h u k e s a n i n e w l u c u h p u k e , i n e w z o l o d n o l u k e , i n e w i h k a w k e a s i d e c n u k U i g n a q g n - o k e n u f m e e S o l e l e n o b i s I o d n o h p a m u k a y i s e e l e l e k i j u g n i s e a l a l h u k o z o w a d n i i a k u q u k , o d n u f m w k i o y o h k i z e n a h s t n z e i g n a q g n - o k e n u f m e e w k o d n u f m e Z o k e s i s i s E o d n u f M i ) 6 1 i t o v I ( . o z n o k n i z e w k a w l e z e k i n u k o n a z n e w k o y o t n e n i z e o y e l i k e l e l e z e g n o z e o k e m i i w k e k e k e m o h x i s e i l a m - o l e b a s I - i s t n a z M e u h t a h t i s e l a b a n a q n i w k i z e o l i p m e z o z n o k n e e b o h k u b u a s i k e s i n i q u k U o d n u f m e S o z n o k n e e S o l e l e n o b i s I o d n o h p a m u k a y i s e e l e l e k i j u g n i s e o k e l d n e e g n u h t a h t i s e l a b a n a q n e z o w i h k a z i a z e k e y u b u k u ; a k i r f A e k n o l e w Z u k o y e l i m a k a h p E o l i p m e z E ) 8 1 i t o v I ( e z n e b e s i z a z n e z u k u ; 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 z o l e k o h k i z e n , a l e l d n e b a l o h o o z o l u l u d n i z e w k o g n a n a c i r f A h t u o S r o f k r o w e m a r F c i g e t a r t S e r u t c u r t s a r f n I d a o R w k i e w z a h c i z e i d i d n e e w k o g n a w l u l h a z a l e l d n i i e k n o z o l u h p a m u k a s i d e c n u k u ; a l e l d n e e w k a w s i g n u l u k o z a w s i g n u l u k o n o b u q k n i i o k e n a g i z i z e w s i l a k a n o z e o h r o l u h b e e n a l e l d n e e w k a w s i g n u l u k o o d n o h p e i z o g n i z a n i b a g n u k u a l u c u h p u k u ; o l a d n e z e l e k e l t n i i a k u q i z e a g n a k e l e d n i l a g n i z e b e o w a y n e e g n a b m a h a b a w k i n e k e l e s u h k u k e a w s i n i n i x g u k a l e l d n e e w k . i n e l d n a h p a m e o k e m i i w k e k e k e m o h x i s e i l a m - o l e b a s I a h s e x a m a w k o ( a l e l d n e e w k a w s i g n u l u k o z o d n o h p a m a z i l a m i i w k a s i d e c n u k U a l e l d n e e w K a w s i g n u l u k o S o l e l e n o b i s I ) a ( o d n o h p a m u k a y i s e e l e l e k i j u g n i s e a b u k u a s i k e s i n i q u k u ; ) o y e l i k e h t e h k u k o a w s i g n u l u k o n e l i h t a ' b u h t a m a w k o , e k n o o d n o h p a m a Z o h t u h t o z E ) 0 4 e t o V ( o d n o h p a m a e w l e b a w o i z n e b e s m U a w l e k i n i z e e k n o w e k n o w a k i z i h t u h t i z e z o z n o k n i i w k i l a m e g n a s i d e c n u k U a w s i z n e y t e s u k o S o l e l e n o b i S I ) b ( e w z i l i l a w l e b a w e . o d n o h p a m a o h t u h t o z e e b e s a m a g n e k n o w e k n o w a k i Z i h t u h t i z e w K t r o p s n a r T ) 0 4 e t o V ( This gazette is also available free online at www.gpwonline.co.za - 92 Verify source ↗
No. 43467
AI-assisted research summary: The supplied text is mostly gazette metadata and OCR noise, so no clear operative rule can be reliably extracted from this provision text.
92 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 92 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 93 93 6 8 8 0 6 3 2 1 3 1 4 3 6 7 7 3 1 0 7 9 5 6 4 6 0 6 5 5 2 2 8 7 2 3 5 1 5 4 2 3 1 6 3 7 6 3 1 2 2 3 0 2 9 2 0 3 1 1 9 3 2 6 3 2 0 3 5 2 8 9 3 7 7 3 7 8 4 8 9 9 7 5 2 3 9 2 1 0 2 2 9 1 7 1 3 8 4 4 9 5 6 7 7 5 3 5 4 5 7 4 7 2 1 5 1 5 4 6 4 6 4 0 5 4 6 1 8 4 0 1 9 9 4 7 1 3 6 6 1 6 9 4 5 4 5 5 6 9 2 0 2 2 8 2 9 0 5 4 0 2 1 1 1 4 4 0 6 3 0 9 7 2 9 5 7 1 9 4 5 4 9 8 8 5 1 1 1 1 3 2 / 2 2 0 2 0 0 0 ' R 5 0 7 9 9 4 1 3 4 2 7 9 7 4 3 1 9 2 9 9 0 3 1 2 7 5 5 1 5 0 8 5 1 8 8 2 9 6 2 5 9 4 5 4 1 3 9 5 1 1 1 1 2 2 / 1 2 0 2 0 0 0 ' R i l i b m a h P o l e l e k i q U 4 5 3 1 6 7 4 0 6 1 8 4 5 0 5 7 6 9 7 8 2 8 4 8 1 6 1 2 0 6 7 4 6 2 6 9 3 9 5 4 5 7 0 2 7 3 0 9 1 1 1 1 1 0 0 0 ' R 1 2 / 0 2 0 2 3 7 2 2 5 3 7 1 1 7 4 0 4 7 1 7 8 1 8 2 1 1 B i h t a l h m U A i h t a l h m U g r u b s e n n a h o J f o y t i C e n a w h s T f o y t i C n w o T e p a C f o y t i C i n e l u h r u k E f o y t i C y a B a l e d n a M n o s l e N E K N O Y I i n i w k e h T e g n u a g n a M . i n e b m o y t o y t a m e a l a l h a b a u t n a b a a l u c u h p u k o y a l e l d n i w k i l a m e g n a s a h x u k u ; i n i h p o l o d i z e o y e l i s i g n i z u l o n , e k n o b a k u q u l o , o m a h q i z e n u l o , o y e w i s i n a y t i d u l o o s i l h u h p u a z a h t u h k a i g n a q g n i n i h p o l o d i z E u t n a b a w K ) 3 3 i t o v I ( g r u b s e n n a h o J f o y t i C e n a w h s T f o y t i C n w o T e p a C f o y t i C i n e l u h r u k E f o y t i C y a B a l e d n a M n o s l e N E K N O Y I i n i w k e h T e g n u a g n a M a s a h x u k u ; o l u w a l o z o b o h x i z e n o y a k e n a m u f i z e i g n a q g n - o k e n u f m i i i n e s i z n e b e s u k e o d n o q g n i ' l e s i l i m u k o n o k o l t n i i z a o l u h p a m u k a w s i z n e y t e s u k u e l e g n u l o i l a m e w a b m i v o n e b a b a b u k u a x a b m a b a a l a p i s a m o o . o l u h p a m a w k a w l e l e s i g n u l u k o y o y a z n e b e s e o b u q k n i a l e s i m u k o g n o y e w i s i n a y t i d i s E ) 8 i t o v I ( y t i C o l a f f u B a s i n a b i d u k o g n o y e l e n a s e a b u h t i s e n e o m w k i e l e l e k i f a b e z u k u a x a b m a b a a l a p i s a m o o i l a m e g n a z a h t u h k u k U o k e X i s e w k a w l u c u h p u k o S o l e l e n o b i s I e w z i L e w i l a M e w a b m V u i o k e x i s I 1 o g n o j n I i l a m - o l e b a s e l a m a g I i t o v I y t i C o l a f f u B - o k e n u f m e e o l u h p a m a e z n e b e s a e w i z n e e z u k u a x a b m a b a a l a p i s a m o o z o k o l t n i y i z e o s i n e g n i i w k a s i d e c n u k U a w i l a l h u k o K a w l u c u h p u k o S o l e l e n o b i s I u t n a b a w K a w s i l a l h u k o y E B E Y N E L A X N I , 4 I L U Y D E H S I - - A L A P I S A M O O L I L A M O W I B A W L O L H A L H O G N A W S A H X E I Z N E B E S I M W K A S I D E C N U K O Z A L A P I S A M O O K A Y I Z E I L A M O L E B A Z I I - This gazette is also available free online at www.gpwonline.co.za - 94 Verify source ↗
No. 43467
AI-assisted research summary: This excerpt is mostly garbled OCR for Section 94 of the Division of Revenue Act, 2020, so no clear operative rule can be reliably extracted.
94 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 94 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 95 95 2 5 2 8 7 2 0 0 6 7 5 5 9 7 6 i n o l o K - a m u p M i 2 1 8 8 7 4 1 6 5 3 8 2 3 4 8 0 6 1 1 8 8 6 0 6 6 3 0 1 2 7 6 2 5 7 7 1 1 1 8 5 7 4 5 6 7 0 9 5 4 3 5 0 9 1 8 7 2 8 8 7 9 6 1 4 6 0 3 0 0 7 7 9 2 5 7 0 4 4 6 5 2 4 4 8 6 8 2 9 0 3 3 3 2 3 7 0 8 4 0 7 4 7 3 7 5 5 1 6 2 6 4 2 3 7 6 4 6 4 0 5 4 7 9 1 3 6 7 0 8 3 1 6 5 1 8 8 4 5 l a t a N - u l u Z a w K o p o p m L i i i n o l o K - a l t n M u a g n a l a m u p M i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i E K N O Y I a t a t s i y e r F i i t u w a h R i 4 0 1 3 1 3 1 8 2 1 1 7 3 2 1 i n o l o K - a m u p M i 6 1 1 9 1 2 9 5 5 8 3 3 1 3 0 7 3 1 2 6 4 0 1 5 2 3 3 5 3 2 3 7 8 9 5 9 9 3 8 8 6 6 8 6 1 0 8 5 2 2 0 3 1 6 1 4 3 1 4 7 2 0 1 7 9 0 2 8 0 1 5 4 8 9 5 7 3 0 6 8 8 7 3 7 8 7 8 4 1 0 7 2 1 0 7 9 2 1 4 4 0 0 1 5 1 6 8 0 5 5 4 0 7 8 5 9 1 4 2 8 l a t a N - u l u Z a w K o p o p m L i i i n o l o K - a l t n M u a g n a l a m u p M i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i E K N O Y I a t a t s i y e r F i i t u w a h R i e k e k e m o h x i s e i l a m - o l e b a s I e n a w c n u b o k a w l u w a l u k o n o y a k e b u h q u k o a w s i z n e y t e s u k u a z a h t u h k u k U o l u h p e S o l e l e n o b i s I ) c ( o k e m i i w k a l e b u h q u k o z a k i s t n i i a s a h x a u t n u l o o l u h p a m u k a k e y n a k a d n a b u k o g n o l a d n e b o d e c n U : a b a l h m o K a w l e l a h t a h k u k o L . e k n o b u t n a b a y e l t n - o l i p m w k a n i i z n e b e s i m e w k i n e w l a d u k e , a y t u k o k i n e k e l e s u h k u k e , a n a w l d u k n e o s i l e v m w k i e l e l e k o h k u k i g n a q g n - o k e n u f m e e w K i h t u k o , ) o y e l i g n i o q g n i s e o l a d n i w k a n o h s o q o q u k , i n e w l a l t n e ( i l i b m a h p a w l u c u h p u k o N u p m e w l h u b o L , a y i t i z i w k , o y u f m w k , o z o k n i i z i z e i o y a w l a y t i z e o m i l i z i w k o m i l o y . i z n a m a w k i s t n a h p a l i h p i z e a n a y n a w l i z i w k a n o k e m i i w k o y a l a k a n o b e o s i l e v m i o h k e b u k a z n e z e a z n e b e s u k o z o b o h x i z e n e b a e y a w k a m e s t e L / a m L e i e k e k e m o h x i s e i l a m - o l e b a s I o m i l o y o s i l e v m w k i e m u h c a a k i r f A - i s t n a z M e s a u l u s i z i z a a m a f a m a a s i d e c n u k U o l u h p a m a S o l e l e n o b i s I ) b ( A E Y N E L A X N I , 5 I L U Y D E H S I O D N O H P A M U K A Y I Z E O Y E L I K E H T E H K E O G N O J N E Z I L A M O L E B A Z I - 0 7 7 1 6 2 0 1 6 4 9 1 8 2 0 0 1 1 4 0 6 6 2 2 4 9 7 4 5 2 6 9 2 3 7 1 4 5 9 4 3 1 7 3 7 2 9 1 7 9 7 2 2 1 5 5 4 4 5 2 0 3 0 8 8 1 3 8 5 6 0 1 5 4 6 9 1 2 3 3 7 7 4 2 2 7 6 7 6 1 2 1 8 0 3 1 9 0 1 6 8 1 6 5 8 8 1 1 i l i b m a h P o l e l e k i q U 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R 8 3 8 9 3 2 7 6 1 6 7 1 8 0 1 0 0 1 6 4 4 6 0 2 8 5 5 3 3 2 3 0 3 7 5 1 4 4 9 2 2 1 1 7 2 4 7 1 5 5 5 1 1 1 1 2 / 0 2 0 2 0 0 0 ' R 0 9 5 1 7 6 1 5 9 8 9 1 6 1 0 9 1 2 2 5 1 B i h t a l h m U A i h t a l h m U o d n o h p I i l a m - o l e b a s e w l o b o l h U o g n o j n I i l a m - o l e b a s e l a m a g I i t o v I i n o l o K - a m u p M i a t a t s i y e r F i i t u w a h R i l a t a N - u l u Z a w K o p o p m L i i i n o l o K - a l t n M u a g n a l a m u p M i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i E K N O Y I e k e k e m o h x i s e i l a m - o l e b a s I a z a h t u h k u k u , o y a l e l e m u h p u k o g n o m i l u a s i d e c n u k o z o z n o k n i i a k i n u k U o m i l o z e w K a w s a h x u k o S o l e l e n o b i S I ) a ( a b a l h m u K u q u g n I , o m i l U i s i l e v a b a e y n a b a n , a h s t u k o g n o w a w k i n e w i b a w k e s a n i o l e s i y u b m w k , a b a l h m o y , e w z a m a e y n a m a w k o b a z o s i l e v m i i a l e m u h t a b a e y n a k o , e w z i l i l e w k o d e c n o n a i n i h s i h s a m u k e b e y a w k o b a z e z i z e a l e l d n e e g n a b a l h m u e z u z a b a u d n u s t n a b a . o y e l e s a l a b a o k i z a m a g n e b i z o m i l o z i j e l o h k i i a n o h k a w k a z e l e m o k u o k e m i i w k u q u g n i w k a z u z u k a z a b a u t n a b a a n u f u k o g n o m i l o k a w l u c u h p u k u a l u l a z n e w k o n o y e l e l e h p u k o g N l a w u c u h p u k o N e l d n a h p a m a w K ) 9 2 i t o v I ( This gazette is also available free online at www.gpwonline.co.za - 96 Verify source ↗
No. 43467
AI-assisted research summary: The extracted text for section 96 is garbled and does not clearly show a specific operative rule.
96 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 96 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 97 97 3 2 4 7 4 1 0 7 2 1 1 7 9 8 3 1 6 9 5 6 1 8 8 9 2 5 6 6 1 2 7 2 5 6 1 1 9 7 1 4 6 1 1 2 7 1 0 7 4 5 9 2 2 1 5 6 5 8 3 5 5 5 5 6 5 7 4 9 2 9 5 2 1 2 3 1 1 6 5 0 5 7 1 8 5 7 0 2 8 7 8 4 4 3 5 8 1 1 9 6 8 6 3 0 5 4 2 6 7 3 1 8 2 4 9 9 9 1 9 4 8 5 1 9 7 6 1 8 7 8 9 1 4 0 2 2 6 2 2 4 5 8 5 2 9 9 6 6 4 2 i l i b m a h P o l e l e k i q U 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R 1 2 / 0 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U 2 4 7 9 2 0 4 2 9 2 2 1 5 6 3 3 6 8 5 3 9 7 6 5 3 3 1 5 2 3 0 5 6 4 1 2 7 3 0 2 5 7 1 1 3 3 0 5 8 2 0 4 1 8 2 4 2 0 5 3 3 4 5 4 3 3 2 5 4 3 1 6 5 1 3 0 8 3 4 1 2 7 3 9 1 6 7 1 0 3 8 6 7 7 2 0 7 6 6 2 5 1 7 3 3 6 8 5 2 3 2 3 4 2 3 0 2 0 9 2 0 6 7 3 1 4 1 4 8 1 9 9 4 8 2 6 4 7 5 6 2 2 2 2 6 5 2 4 6 8 2 4 2 1 1 3 5 5 1 0 8 0 4 8 9 5 2 6 4 7 9 1 7 1 0 3 1 5 0 0 3 5 4 8 1 4 9 2 4 3 1 3 4 1 5 6 8 3 8 8 4 8 3 4 1 1 3 4 9 4 1 0 2 3 8 6 4 4 9 2 2 9 9 5 6 7 4 9 8 1 3 4 9 9 0 5 1 8 8 6 3 0 8 2 4 1 1 2 2 7 3 1 3 6 5 6 7 1 0 5 4 8 8 6 8 1 1 4 4 2 3 5 6 2 4 9 3 5 8 1 0 6 8 0 2 9 6 6 2 4 9 4 1 1 7 3 4 6 8 5 8 2 9 4 6 1 4 4 7 4 7 3 9 0 9 2 2 4 3 5 1 3 2 4 1 9 1 0 6 4 4 2 4 0 5 4 9 8 3 5 4 0 8 1 1 4 0 8 3 4 1 7 1 4 5 6 7 1 1 6 0 1 2 1 2 3 6 3 5 9 3 7 8 2 4 0 6 4 7 2 1 7 9 4 0 5 7 3 3 7 3 6 0 1 7 5 1 0 7 5 6 0 6 8 6 4 7 1 4 1 4 2 1 0 7 2 3 5 4 9 3 9 7 4 5 3 2 6 8 0 0 4 3 4 3 6 7 3 1 1 5 8 1 3 4 6 0 0 5 0 9 2 1 5 7 1 7 1 5 8 4 9 6 3 1 - 4 1 4 4 3 7 4 1 6 2 0 2 4 1 1 6 1 5 8 4 5 2 1 4 4 6 4 6 1 5 8 1 4 3 5 2 1 8 7 8 8 5 6 6 7 A E Y N E L A X N I , 5 I L U Y D E H S I O D N O H P A M U K A Y I Z E O Y E L I K E H T E H K E O G N O J N E Z I L A M O L E B A Z I - o d n o h p I i l a m - o l e b a s e w l o b o l h U o g n o j n I i l a m - o l e b a s e l a m a g I i t o v I i n o l o K - a m u p M i e k e k e m o h x i s e i l a m - o l e b a s I o d n u f m i i d n u f a b a a k i n u k o g n : I V H e n a w l u k o l a k i r f A - i s t n a z M o l o b e c i a s a h x u k U o d n u f m I I ( S D A e n V H e s I o l e l e n o b i S I ) a ( o k e s i s i s E o d n u f m I l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i i n o l o K - a m u p M i E K N O Y I a t a t s i y e r F i i t u w a h R i l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i i n o l o K - a m u p M i E K N O Y I a t a t s i y e r F i i t u w a h R i l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i i n o l o K - a m u p M i E K N O Y I a t a t s i y e r F i i t u w a h R i a t a t s i y e r F i i t u w a h R i l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i a g n a w l e b a g n E E K N O Y I a n a w t n a b u k u l u h k a k e w s i n i n i x g u k , o d n o s e g n a l e l u s i z e o f i z i w k a n B T w k a n i . a n a z a b m o t n a m a g n a b a n a m a d e k n i i z a b a . i n e w d n o q g n e u l u h k a k e l e b o d o d a b a a n a w t n a b a e k e k e m o h x i s e i l a m - o l e b a s I a z n e b e s u k o z o b o h x i z e n o d e c n u l i z e o t n i z i , o y a k e n u f e o s a x k n i a k i n u k U e l e b o d o d a b A i d n u f a B a s o l e l e n o b i S I ) b ( o k e m i i w k e w s i d n u f u k e z u k u o l o k i z i w k a n o y e w i h t a l a a w l e l a h t a h k u k o o k i z a m u k i n e w d n o q g n E u l u h k a K o k e s i s i s E o d n u f m I ) 6 1 i t o v I ( i z a w l u l u z n i , a k i t a m e h t a m i a d n u f u k o n a w s i d n u f u k u e w l u c u h p u k . o y e w i h t e h k i z e e t n e m u l u h r a k i z o l o k i z i w k e h s e h p e w h c u b o n e k e k e m o h x i s e i l a m - o l e b a s I i d n u f a b u k a n a l a h s t i t o o k , i n e w l o k i z e o d e c n u l i z e o t n i z e n o s a x k n i a k i n u k U a k i t a m e h t a M e s o l e l e n o b i S I ) c ( o k e m i i w k e z u k u t n e m e t a t S y c i l o P t n e m s s e s s A m u l u c i r r u C e e n a n a l e m u v u k o g n e h s e h p e w h c u B o n i z a w l u l u z N e n o k e s i s i s E o d n u f m I ) 6 1 i t o v I ( e k e k e m o h x i s e i l a m - o l e b a s I o k e m i i w k . o y e w i h t e h k i z e o l o k i z i w k o l d n o s e n i z e o l d i z i a k i n u k U a y t u k o L o l u h P e s o l e l e n o b i S I ) d ( o k e s i s i s E o d n u f m I e k n o L i n e w z i l E i n e w l o k i z E o l d n o s e n u k O ) 6 1 i t o v I ( I V H w k i a n a w t n a b a w k a w l u l u s i z i z a b u k u a s i h p i c n u k u ; a l a h s t i t o o k a n i d n u f a b u k o l a h t a k n e n e y e b i e m u b - o k e m i a z n e w k o g n B T e n V H e b I a z a z u b u a s i b m a d u k u ; i z n e b e s a b a y o l i p m e o l u h p a m u k a l a h s t i t o o k a w s i y t o h x u k u a s a h x u k u ; a l a z n i o k e m i i w k a s i c g n a w c u k o n a l e y a m i z e o z n o k n i i a n a m u f u k o n o d n o s e n a l e y a m e o y e l e l e h p e ) i n i m o b E o k e n u f m i y u b O e l u h c u b o Y ) 6 1 i t o v I ( This gazette is also available free online at www.gpwonline.co.za - 98 Verify source ↗
No. 43467
AI-assisted research summary: The source text for this provision is heavily corrupted, so no reliable rule can be extracted.
98 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 98 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 99 99 i l i b m a h P o l e l e k i q U 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R 1 2 / 0 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U o d n o h p I i l a m - o l e b a s e w l o b o l h U o g n o j n I i l a m - o l e b a s e l a m a g I i t o v I A E Y N E L A X N I , 5 I L U Y D E H S I O D N O H P A M U K A Y I Z E O Y E L I K E H T E H K E O G N O J N E Z I L A M O L E B A Z I - 0 0 5 6 9 1 3 6 3 5 6 3 0 3 2 6 4 7 6 6 2 i n o l o K - a m u p M i 0 6 1 4 6 7 1 5 0 7 5 7 6 1 3 6 3 2 7 4 1 7 9 2 0 0 3 6 5 0 1 4 8 9 5 4 3 2 6 5 2 5 a t a t s i y e r F i i t u w a h R i 7 1 2 3 3 7 7 9 3 7 4 4 3 7 3 2 9 3 5 4 6 l a t a N - u l u Z a w K 9 4 7 4 8 5 2 3 4 3 5 5 4 2 0 2 0 9 7 1 2 0 3 0 3 3 6 2 0 0 3 1 0 5 2 4 1 7 5 0 2 2 7 8 4 2 8 7 3 9 1 3 4 7 7 8 4 6 5 6 a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i 9 6 9 5 4 9 1 1 4 2 8 4 8 1 7 2 5 8 2 6 1 a n o h s t N - a l t n M u 0 7 8 2 3 2 2 0 7 9 0 2 1 2 2 7 4 7 6 8 1 i n o l o K - a n o h s t N i 4 0 3 1 3 2 0 1 7 0 2 2 - 3 8 5 4 0 4 9 2 2 4 8 0 3 9 7 2 2 0 2 7 8 3 4 2 1 3 4 6 9 6 2 3 0 2 0 6 6 9 9 6 3 0 1 3 2 7 2 8 3 1 6 2 8 2 5 5 4 7 3 6 1 4 2 2 8 6 6 4 6 0 9 3 1 6 5 9 7 9 2 7 8 0 0 6 3 5 6 4 6 8 5 6 8 6 3 9 6 5 3 3 7 0 8 9 3 3 5 9 6 6 5 4 7 6 8 5 0 1 2 8 6 9 2 0 7 7 0 3 1 4 1 4 1 7 2 1 7 7 5 8 2 5 3 8 7 3 9 3 4 9 4 1 4 4 8 9 5 0 8 5 9 9 1 0 9 6 8 2 9 6 0 5 - 3 7 4 2 4 7 2 2 9 3 2 4 4 0 4 9 0 4 8 5 1 7 9 5 3 9 7 8 9 6 3 1 9 3 3 0 7 8 2 0 8 5 6 6 2 5 6 7 6 3 6 8 5 7 8 4 7 5 1 3 2 0 2 8 7 5 9 5 5 9 5 2 4 5 4 3 3 3 7 2 2 5 6 7 0 2 8 2 8 2 2 5 8 9 0 2 7 4 1 1 1 3 2 9 3 6 9 3 1 6 3 4 5 2 5 2 0 7 4 4 3 3 2 2 4 6 7 5 5 4 4 4 7 5 4 1 3 3 3 5 2 9 1 2 7 2 0 0 2 7 1 0 2 2 9 3 2 0 2 9 8 0 0 0 3 4 4 2 2 8 3 9 7 2 5 4 2 2 6 2 5 4 6 9 4 1 2 4 7 6 3 5 0 9 2 5 5 6 6 0 2 3 4 0 1 1 2 6 7 2 9 1 2 9 1 1 2 0 8 4 9 1 0 4 8 8 8 2 3 2 5 6 6 3 9 1 0 7 3 2 2 6 7 7 3 6 8 0 0 1 5 2 3 7 8 4 0 2 3 5 7 5 3 1 4 2 4 8 0 2 5 8 2 6 4 9 9 4 1 5 2 0 1 0 5 1 6 2 5 0 2 4 2 2 6 5 7 9 1 6 0 9 0 3 1 6 8 9 0 0 2 3 1 5 2 1 9 0 5 2 4 2 0 3 8 3 9 5 1 7 1 2 3 2 5 9 4 9 8 1 5 6 4 5 2 1 3 2 7 2 9 1 0 7 3 1 8 8 - 5 4 8 3 3 4 1 0 5 6 2 8 3 1 8 0 0 6 3 3 1 2 5 8 3 9 4 4 2 5 4 3 3 3 4 4 0 6 4 5 1 4 a g n a w l e b a g n E E K N O Y I i n o l o K - a m u p M i l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i a g n a w l e b a g n E i n o l o K - a m u p M i E K N O Y I a t a t s i y e r F i i t u w a h R i l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i i n o l o K - a m u p M i E K N O Y I l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i a g n a w l e b a g n E E K N O Y I a t a t s i y e r F i i t u w a h R i a t a t s i y e r F i i t u w a h R i i n i d a w i z E a k u s E o q o d n u g n E o l i p m w K a d e c n u k O a l e q a m A w k i o y a k i l i b i y t u k o g n a d e c n u k O a l e q a m A a s i z n e b e s u k o g n u t n u l u a d e c n u k o z i n e w h t a g n a g m e s i z e a z n e b e s u k u a l u c u h p u k u ; i n i d a w i z E a k u s E o q o d n u g n E o l i p m w K i i n e w h t a g n a g m e s e b i z o z n o k n i i a z n e w k o n a s i n a s i s i v u k o g n e m m a i z n e b e s a b a w k a w l e s u h k u k o g n ; i z n e b e s m o k i n e w s e a w k e b u k u a z e l e m o k o g n a n o b e C e w k a w s i z n e y t e s u k u a s a h x u k o y o y a l e l e m u h p e a l e l d n e n e b i l o l i p m e z e l o l e d n a c i a b u k u a z n e w k u ; o l e g n a p m e y o w a d n i w k i z e i z o g n i i w k o l i p m e z e b (cid:3) (cid:82) (cid:79) (cid:72) (cid:71) (cid:81) (cid:68) (cid:70) (cid:76) (cid:3) (cid:68) (cid:69) (cid:88) (cid:78) (cid:88) (cid:3) (cid:68) (cid:93) (cid:81) (cid:72) (cid:90) (cid:78) (cid:88) (cid:3) (cid:30) (cid:22) (cid:21) (cid:19) (cid:21) (cid:3) (cid:177) (cid:3) (cid:28) (cid:20) (cid:19) (cid:21) (cid:3) (cid:68) (cid:92) (cid:76) (cid:85) (cid:68) (cid:79) (cid:68) (cid:80) (cid:72) (cid:90) (cid:46) (cid:3) (cid:68) (cid:90) (cid:86) (cid:76) (cid:79) (cid:72) (cid:75) (cid:83) (cid:88) (cid:78) (cid:82) (cid:47) (cid:3) (cid:72) (cid:78) (cid:81) (cid:82) (cid:79) (cid:72) (cid:90) (cid:93) (cid:72) (cid:47) a w l e k a f u k o n o y e l e m i z i z e n e t n e m u l u h r a k i z o l o k i z i e k n o z o z u k u n a l h i s e l a g n a b e o l o k i s e a n a z a b m o t n a m u k s u r i v a m o l l i p a P n a m u H i y a b u k o g n a w z i b o o y n o g m u e k e n a m u f u k a b u k u a z n e w k o g n o k e l e b i s e w a z a l h m u e l e t n i h t i l o l i p m e z e l o z n o k n i i a w k i n u k a b u k u a s i k e s i n i q u k u ; B T e n a n a s i b u q u k o y . o l o k i z e y o l i p m e l o l u h p i w k s u r i v a m o l l i p a P n a m u H e w k a w n i c g u k o n o n a g n a l t n e w k a w l u c u h p u k o z o b u q k n i i , o l i p m e z e b e h s e h p e w h c u b u - o k e n u f m e e g n a l e z e k i n u k u i z a w k u k u a l u c u h p u k u ; o y l i m a k a h p o o h t a g n a g m o k o l i p m e z o k e n u f m e e w k a w s i k e z e f u k u a s i z e l u w a h k u k u ; o l i p m e z i g n a q g n . i n i z n e b e s m e a k e l e s u h k u k o n e k e k e m o h x i s e i l a m - o l e b a s I a w l u c u h p u k o k , a w z o l o d n o l u k o k , a w i h k a w k o k i n e w s i z e l u w a h k u k e a s i d e c n u k U a w y i z a l h u k o S o l e l e n o b i S I ) b ( o k e m i i w k a k u q u k , o l i p m e z e w k o y o h k i z e n a h s t n i z e i g n a q g n - o k e n u f m e e w k a w y i z a l h u k o n o l i p m E o k i z a m a w K o l i p m e z E ) 8 1 i t o v I ( e k n o l e w z u k a k u s e i z n e b e s i m I o z n o k n e e w k a w g n e h t u k o g n o l i p m e w k a w l e l a h t a h k u k o z o l e l e n o b i z i a s i b a n u k U o l i p M e y i s n e r o h s n I - e s o l e l e n o b i S I ) c ( o d n o h p a m a a w l e b a y e . o l i p m e w k a w l e l a h t a h k u k o w i z n e b e s m u a z n e b o b a w k e k n o l e w Z u k o l i p m e z E ) 8 1 i t o v I ( e k e k e m o h x i s e i l a m - o l e b a s I o l i p m e z e l o l e d n a c i w k e t n e m a l a p e w o h t e h t m o k o g n i z e a l d n u h k i z i a l e s i m u k U o k e m i i w k a w s i n e g n u k o n o l i p m e z e b i z n e b e s a b a e b m e c g n e h t u k o g n e k e n a m u f u k e z u k u o l i p m e z e y i z a w l u l u z n i a w l e h s e q e q a b a w k i n e w s e a w k e b u k o n o h s e q e q o n a s a h x u k u ; e k n o l e w Z e y o l i p M e y i s n e r o h s n I e w k e n a n i c n a k e n a n i c n a k e n e m u l u x n i z e o z n o k n e e z o k e l d n i i i l a m e g n e s a h x a a b u k u o d n o h p a m a . e t n e m u l u h r a k o k i z a m u k , e t n e m a l a p e W o h t e h t m o k o g N i z n e b e s a b a S o l e l e n o b i S I ) d ( o s i l h u h p o N o h s e q e q o N o l i p m e z E ) 8 1 i t o v I ( e k e k e m o h x i s e i l a m - o l e b a s I a n a s i b u q u k o y o y a l e l e m u h p e a l e l d n e n e b i l o l i p m e l o l e d n a c i a b u k u a z n e w k U , B T e n , I V H e s o l e l e n o b i S I ) a ( o k e m i i w k o y a l e l e m u h p e a l e l d n e n e b i l o l i p m e l o l e d n a c i a b u k u a z n e w k u I ; S D A e n V H e n I u t n u l o K a w d e c n u k o N a i y r a l a M e n o l i p m e z E ) 8 1 i t o v I ( This gazette is also available free online at www.gpwonline.co.za - 100 Verify source ↗
No. 43467
AI-assisted research summary: The provided source text shows Section 100, but the substantive rule text is not legible enough to extract a specific rule.
100 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 100 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 101 101 1 4 0 3 1 8 2 2 0 2 4 5 1 3 8 2 5 5 9 3 2 3 4 7 4 5 2 3 5 9 6 0 9 6 1 4 4 2 9 1 4 5 3 7 2 2 1 7 6 7 2 1 4 7 1 1 3 6 1 3 2 / 2 2 0 2 0 0 0 ' R 4 5 2 6 8 7 9 1 2 1 9 4 1 4 7 9 4 2 8 3 5 0 5 3 6 4 2 2 7 0 7 7 8 0 6 9 3 9 8 8 2 5 4 6 2 8 4 6 4 3 2 1 3 3 4 7 7 5 1 2 2 / 1 2 0 2 0 0 0 ' R i l i b m a h P o l e l e k i q U 8 9 7 0 5 9 4 9 2 3 0 8 1 7 4 4 5 2 6 4 7 5 0 9 7 3 3 2 2 6 0 6 0 1 4 4 0 1 8 0 1 8 8 8 9 1 3 1 3 0 3 9 4 1 1 5 5 7 0 9 1 0 0 0 ' R 1 2 / 0 2 0 2 4 7 5 0 7 8 3 1 3 9 5 3 1 4 3 1 2 3 7 0 2 6 6 1 B i h t a l h m U A i h t a l h m U 1 5 1 8 5 4 3 6 5 1 4 2 8 2 4 2 3 4 1 0 0 8 2 2 5 5 1 5 7 1 1 9 7 1 9 0 1 1 8 6 8 6 5 7 5 6 4 9 6 2 3 5 6 4 7 2 2 7 2 1 8 4 2 3 9 7 3 8 3 6 4 8 4 5 7 3 4 1 7 6 3 3 4 5 2 3 3 2 9 5 2 9 0 7 6 7 8 2 0 8 5 3 9 2 4 7 5 4 9 8 0 1 2 1 4 8 1 7 9 8 8 3 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4 5 2 4 6 0 6 8 3 3 5 9 7 4 6 1 6 4 1 6 0 1 0 9 7 7 3 3 8 4 8 3 3 8 3 1 1 0 6 1 3 5 2 5 9 7 6 3 2 8 7 7 5 A E Y N E L A X N I , 5 I L U Y D E H S I O D N O H P A M U K A Y I Z E O Y E L I K E H T E H K E O G N O J N E Z I L A M O L E B A Z I - o d n o h p I i l a m - o l e b a s e w l o b o l h U o g n o j n I i l a m - o l e b a s e l a m a g I i t o v I i n o l o K - a m u p M i a t a t s i y e r F i i t u w a h R i l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i i n o l o K - a m u p M i E K N O Y I l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i i n o l o K - a m u p M i E K N O Y I l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i E K N O Y I a t a t s i y e r F i i t u w a h R i a t a t s i y e r F i i t u w a h R i o z u k a w l a l h u k e o w a d n i i e w l u c u h p u k e z u k u i l a m - o s a x k n i a k i n u k u ; u t n a b a . e b m o y t o y t a m a g n i z e e k e k e m o h x i s e i l a m - o l e b a s I a n a m u f u k u e b m e c g n e h t u k o g n a k e z n e w k o n e b u k e z u k u i l a m - o s x k n i a k i n u k U a w l u c u h p u k o S o l e l e n o b i S I ) a ( u t n a b a w K a w s i l a l h u k U o k e m i i w k a s i l a l h u k o z o w a d n i i o h k e b u k i h t u k o g n e w l a d u k i h t u k o g n o y e l e n a z e u l d n i z i u t n a b a w K a w s i l a l h u k o K ) 3 3 i t o v I ( e k e k e m o h x i s e i l a m - o l e b a s I o w a d n i i a l u c u h p u k o y o y e w i l u h c e a l e l d n i o h k e b u k e z u k u i l a m - o s a x k n i a k i n u k U e n a b a q u b o S o l e l e n o b i S I ) b ( u t n a b a w K a w s i l a l h u k U o k e m i i w k . e b m o y t o y t a m a z e b m o y t o y t a m a Z o w a d n i I i n e l u c u h p u k E ) 3 3 i t o v I ( o d n o h p a m a S e k e k e m o h x i s e i l a m - o l e b a s I e l i t i y a t e e w k a w s i l a h b u k o k a g n i x u k u e l e h p u k a b u k o y i l a m - o s a x k n i a k i n u k U a w l e s i y u b u k o S o l e l e n o b i S I ) c ( u t n a b a w K a w s i l a l h u k U o k e m i i w k . 4 1 0 2 - a k u k i b m a h p a g n a w k u l d n i z e z u l d n i z e Z e l i t i y a t e e w K ) 3 3 i t o v I ( This gazette is also available free online at www.gpwonline.co.za - 102 Verify source ↗
No. 43467
AI-assisted research summary: 102 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 102 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT
102 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 102 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 103 103 - - - - - - - - - - - - - - - - - - 0 4 7 5 5 4 0 4 7 5 5 4 0 1 9 9 3 4 0 1 9 9 3 4 - - - - - - - - - 8 5 0 7 4 4 8 5 0 7 4 4 4 7 9 2 7 1 3 0 7 7 5 1 6 9 6 6 1 8 5 7 6 4 2 1 3 2 6 4 1 4 5 2 5 9 6 9 1 4 2 4 2 9 1 0 1 1 3 6 1 0 1 6 8 2 8 7 - - - - - - - - - 6 3 5 1 3 4 6 3 5 1 3 4 6 6 3 0 5 1 0 1 0 3 5 1 6 4 8 4 1 5 6 1 5 1 2 1 3 3 0 3 1 0 2 6 4 8 1 0 6 1 2 5 4 9 6 8 5 8 2 1 9 7 7 8 4 7 5 8 0 4 2 7 8 8 3 5 9 8 7 7 0 1 4 9 4 4 0 1 9 7 3 5 2 7 0 9 7 2 4 3 6 1 2 4 0 6 9 2 3 8 9 5 2 - 2 6 7 0 2 4 2 0 2 5 5 2 7 5 9 3 7 8 0 1 5 1 8 8 8 7 3 7 0 9 5 4 3 9 4 3 8 3 6 2 2 6 4 2 9 2 0 5 9 2 4 - 3 8 5 3 1 4 2 4 1 4 3 1 8 6 7 5 5 9 2 2 5 3 1 7 3 4 3 9 1 4 2 7 7 2 1 - 2 7 8 0 8 5 8 0 4 2 0 4 7 6 7 2 5 1 7 8 8 1 9 1 9 1 1 1 6 6 6 5 0 1 9 4 1 5 1 9 i l i b m a h P o l e l e k i q U 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R 1 2 / 0 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U A E Y N E L A X N I , 5 I L U Y D E H S I O D N O H P A M U K A Y I Z E O Y E L I K E H T E H K E O G N O J N E Z I L A M O L E B A Z I - o d n o h p I i l a m - o l e b a s e w l o b o l h U o g n o j n I i l a m - o l e b a s e l a m a g I i t o v I i n o l o K - a m u p M i a t a t s i y e r F i i t u w a h R i l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i a g n a w l e b a g n E i n o l o K - a m u p M i E K N O Y I a t a t s i y e r F i i t u w a h R i l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i a g n a w l e b a g n E i n o l o K - a m u p M i E K N O Y I a t a t s i y e r F i i t u w a h R i l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i a g n a w l e b a g n E E K N O Y I e k e k e m o h x i s e i l a m - o l e b a s I o l u h P i w k e w h t a l a , i n i w t n u l e s a l o l e d n a c e o d n o h p a m a e b e s a m a a z a h t u h k u k U o l u h p I a z a h t u h k u k o S o l e l e n o b i S I ) b ( o k e m i i w k i z n e b e s i m e w k a w l a d u k u a s i d n a w k u , o y e w i s i y t a n E e t n e m u l u h r a K i z n e b e s i m e L a s i b a n u k o Y e t n e m u l u h r a K i z n e b e s i m e L o l u h p a m a w k i n e w s i d n a w k e s a n o n e w z l e l e m o k e o l e l a q g n i ' l e s i l i m u k o g n o d n o h p a m a S i n i w t n u l e s a L o l e d n a c I . u t n a b a a h s e q a g n a a b u k u a s i b m e h t a i n i w t n u l e s a l o l e d n a c e e k e k e m o h x i s e i l a m - o l e b a s I a l a d u k o y u d u g i m i e s i d n a y a a b u k u o d n o h p a m a e b e s a m a a z a h t u h k u k U o y e w i s i d n a l E o l u h p e S o l e l e n o b i S I ) a ( e t n e m u u h R a K l i z n e b e s i m I o k e m i i w k e l u k i z n e b e s a b a a s i z n e b e s i z e a l e z e k i n u k o z a l e l d n i i a s i z n e b e s u k o g n i z n e b e s i m i e t n e m u l u h R a K i z n e b e s i m e L i g n a q g n - o k e n u f m e e N ; o w i h k a z e w k a w s i g n u l u k o n a l e l d n e e w k a w s i g n u l u k u : 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 z o l e k o h k i z e n a n a l e m u v u k o g n , o y e w i h t a l a y e o y a l e d n a l i a l d n a m m i a s i z n e b e s u k o z a k e b u h q u k o n i z e a l i h p u k o z a l e l d n i i ; o k e b u c k n e w a n o h t e k n e h k o ; i n e l d n a h p a m e s a z a l e l d n e n i h t u h t i z e w k a n a n i x u k u a l u g n u h p u k o z a l e l d n i i i n i h s i h s a m a ; i n i n i w t n u l e s a z e n o h s o q o q o z o z i g n a q g n - o k e n u f m i i e y n i z e . a m u k n u k n e w k a w l u w a l u k u ; a b a l h m u o d n o h p a m a L ) 3 1 i t o v I ( o k e n u f m e e n e n a z e b a g n a l h a b e z u k u i n e n a w t n u b e s a w k a n a w t n a b a a s i l h u h p u k o z o z n o k n i i a z n e b a u t n a b a a s a h x u k u ; e l i h t i l e a h s e x i o b a w k a w l e l a h t a h k u k o z e g n i l i a z n e w k u ; o k e l e s u h k o n o l i p m e w k o g n i z e o k e s i s i s i z e a w s i l a h b u k o z o k e l d n a a n a w t n a b a w k a w s i l h u h p u k o a h s t a m a o k i z a m a w k a w i h k a w k o l . i s t n a h p i z e k e k e m o h x i s e i l a m - o l e b a s I o z n o k n i i a n a m u f a b a u p m e w l h a m a g n a b a a n a w t n a b a l i n a n i a s i d n a w k U o k e m i i w k o w a d n i i o h k e b u k i h t u k o g n i n e n a w t n u b e s a w k a n a w t n a b a w l o s i l h u h p o z o s i l h u h p o S o l e l e n o b i s I i n e n a w t n u b e s a w K u t n u l o L o s i l h u h p U ) 9 1 i t o v I ( This gazette is also available free online at www.gpwonline.co.za - 104 Verify source ↗
No. 43467
AI-assisted research summary: The text provided appears to be mostly gazette header and garbled tabular material, with no clearly extractable rule in this excerpt.
104 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 104 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 105 105 i l i b m a h P o l e l e k i q U 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R 1 2 / 0 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U 7 2 6 8 8 1 6 3 0 8 8 1 7 2 1 7 8 1 5 7 8 4 0 2 3 2 4 9 5 1 3 9 4 3 8 1 3 2 1 8 8 1 5 2 3 8 5 1 3 7 9 8 0 2 4 1 1 9 7 1 5 7 5 8 7 1 3 0 7 7 7 1 7 7 3 5 9 1 0 1 4 0 5 1 0 6 8 4 7 1 9 5 6 8 7 1 9 0 7 0 5 1 6 6 6 8 9 1 6 0 5 6 6 1 2 8 0 7 6 1 1 8 7 6 6 1 2 7 0 1 8 1 1 2 2 3 4 1 0 1 4 2 6 1 2 6 1 7 6 1 3 3 7 8 3 1 6 2 1 6 8 1 2 0 0 7 6 6 1 3 7 0 4 8 5 1 3 9 0 9 7 4 1 0 4 1 9 6 3 4 7 0 0 1 2 7 1 7 9 4 8 8 5 9 4 5 5 2 6 9 6 7 9 4 3 7 5 2 3 0 2 1 5 4 7 1 5 7 8 4 0 8 6 6 5 8 7 7 9 3 7 4 3 9 3 0 2 2 9 9 1 5 0 6 8 1 3 8 4 3 1 1 2 3 1 8 8 3 4 1 1 7 5 8 6 2 6 4 6 7 4 1 4 9 9 7 8 7 8 3 2 0 8 8 3 6 3 8 5 2 3 5 6 4 7 4 5 1 3 9 0 0 2 4 1 9 4 3 8 2 7 4 0 4 6 7 0 8 0 2 6 7 1 6 6 9 5 A E Y N E L A X N I , 5 I L U Y D E H S I O D N O H P A M U K A Y I Z E O Y E L I K E H T E H K E O G N O J N E Z I L A M O L E B A Z I - o d n o h p I i l a m - o l e b a s e w l o b o l h U o g n o j n I i l a m - o l e b a s e l a m a g I i t o v I i n o l o K - a m u p M i e k e k e m o h x i s e i l a m - o l e b a s I i n i h p o l o d i z e s z i d a w c n e e a l a h t a m a z i g n a q g n - o k e n u f m i i a l u q u g u k U a l a h t a m a Z o z n o k n e e S o l e l e n o b i S I ) a ( a s i c g u b U , o l a l d m i I l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i i n o l o K - a m u p M i E K N O Y I a t a t s i y e r F i i t u w a h R i a t a t s i y e r F i i t u w a h R i l a t a N - u l u Z a w K a g n a l a m u p M i i n o l o K - a l t n M u o p o p m L i i a n o h s t N - a l t n M u i n o l o K - a n o h s t N i E K N O Y I e k e k e m o h x i s e i l a m - o l e b a s I o l a l d i m w k i a b e h x a x n i ' h t a b a h t u k u o h k e b u k a b u k u a z n e w k U a b e h x a x n I ' h t a b a h t u k o S o l e l e n o b i S I ) b ( a s i c g u b U , o l a l d m i I o k e m i i w k . o y a k e l e z a h p a h c a b a n e n e w s i j n a b u k a s i b o h x u k o n i n e s i b a w n o z u k e s a n o l a l d i m e w K a w l u c u h p u k o N i z n i n o K o k e b u c k n e N ) 7 3 i t o v I ( i l a m e g n e w s a h x i l e o l u h p i a s i z n e b e s u k o g n ) i l i b m a h p a g n e l i k e l e l e l h i b e u t n u l o y i n e l a l h u k e s a b e t n e m u l u h r o o z e m a z n i i a w s a h x u k o d n o h p a m u k a h s t u k o g n . e k n o l e w z a k o n o k e m i i w k a l d n a m m w k i i u l u h k a k e w s i l o j u k ( o z n o k n e e n o w i h k a z i , i n e l d n a h p a m e s a z e n u t n u l O i d a w c n e E o k e b u c k n e N ) 7 3 i t o v I ( This gazette is also available free online at www.gpwonline.co.za - 106 Verify source ↗
No. 43467
AI-assisted research summary: 106 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 106 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT
106 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 106 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 107 107 B E Y N E L A X N I , 5 I L U Y D E H S I A L A P I S A M O O K A Y I Z E O Y E W I L E X E O G N O J N E Z I L A M O L E B A Z I - i l i b m a h P o l e l e k i q U 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R 1 2 / 0 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U o g n o j n I i l a m - o l e b a s e l a m a g I i t o v I - - - l a p i c i n u M i y a w n u f u k o k o g n e j n o l u w a l o n o k i z a m a z o b u q k n i i a s i z n i z u k o n o b a y i z n e b e s i m i a z n e w k u a l a p i s a m o o a s i d e c n u k U o b u q k n i I a l u c u h p u k o S o l e l e n o b i S I o l u w a L u . i n e l a l h u k e s a b e t n e m u l u h r o o y o h p a e l e l e y e e t n e m a l a p e y o h t e h t i m i e y n i m e y a n t c A s m e t s y S a l a p i s a m o o Z o n a w s i z n e b e s t N e w l ) 3 i t o v I ( 1 7 5 7 6 1 8 1 6 1 6 1 2 9 1 3 5 1 , o y e l e d n u f i y a b a i z n e b e s i m i e w l e s i l a h b a b e z a b e w h s e q e q a b a l a p i s a m o o k e n e g n a b a b u k u i h t i s e v i n u y i z e e l e l e m u h p a b a a y a g u k U o n o h k a z e w L o s i l h u h p o S o l e l e n o b i S I ) a ( e w z i L e w i l a M e w a b m V u i . o y e l e d n u f i y a b a i z n e b e s i m i a l u w a l a a g n u h b a m a g n a w n u f u k o k o g n e j n i g n a q g n - o k e n u f m i i w K ) 8 i t o V i ( O Y A W D N I H P I Z E O L E L E N O B I Z I 5 0 0 6 9 5 9 2 8 4 7 5 2 6 8 4 4 5 l a p i c i n u M i a s i z n e b e s u k u a l a p i s a m p o o k o n o h k a z e g n a s i b o h x u k o g n i l a m e w k i n e w h t a h p u k e u q u g n i i a s a h x u k o n a z a h t u h k u k U i l a m e w K a w h t a h p u k o S o l e l e n o b i S I ) b ( e w z i L e w i l a M e w a b m V u i . t c A t n e m e g a n a M e c n a n i F i n e l a l h u k e s a B e t n e m u l u h r o o K ) 8 i t o v I ( o z n o k n e g n a l e z e k i n u k o z a l e l d n i i a s i z n e b e s u k o g n i z n e b e s i m i a l a d u k o y u d u g i m i e s i d n a b a b u k u a l a p i s a m o o a z a h t u h k u k U o l u h p e S o y e w i s i n a y t i d i s E o l e l e n o b i S I e t n e m u l u h r a K i z n e b e s i m I 4 6 6 2 8 5 1 9 2 4 6 2 5 1 3 9 0 6 4 4 1 E K N O Y I 8 8 0 9 1 8 2 8 9 9 8 7 9 3 0 8 4 7 i g n a q g n - o k e n u f m i i a g n a w k u q a g n i z ( e l d n i l - o l u y t u g o n i z n a m a a k u q u k , o k e s i s i s i z e o z n o k n e e z i g n a q g n - o k e n u f m i i ; i n e l d n a h p a m e s a z a w l u w a l u k u ; o k e b u c k n e w a n o h t e k n e h k o i n i h s i h s a m a ; i n i w t n u l e s a z e n o h s o q o q o z i g n a q g n - o k e n u f m i i e y n i z e ; ) i z n i n u b o g n a b m a h i z e a w d e c n u k o o l u h p a m a ; a b a l h m u a s i z n e b e s i z e o l a j n a k e b u h q u k o n i z e a s i l i h p i z u k o z a l e l d n i i ; a w s i j n o h u k o n i k a p i i ; a m u k n u k n e w k a l e l d n e e n i h t u h t i z e w k a n a n i x u k u a s i h p i c n i z e a l e l d n i i ; o w i h k a z e w k a w s i g n u l u k o n a l e l d n e e w k a w s i g n u l u k u : o y e w i s i d n a y E . u t n u l o k a k e l e s u h k u k o o l u h p a m a ; u t n u l o k ) 3 1 i t o v I ( e t n e m u l u h r a K i z n e b e s i m e L o l u h P e z o l e k o h k i z e n a n a s i s i v u k o g n , o y e w i h t a l a y e o y a l e d n a l e a l d n a m m w k i i i z n e b e s a b a a w s i z n e y t e s u k o y e w i s i d n a y E e t n e m u l u h r a K i z n e b e s i m e L i g n a q g n - o k e n u f m e e N This gazette is also available free online at www.gpwonline.co.za - 108 Verify source ↗
No. 43467
AI-assisted research summary: The supplied text identifies Section 108 of the Division of Revenue Act, 2020, but the substantive rule is not legible in the source provided.
108 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 108 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 109 B E Y N E L A X N I , 5 I L U Y D E H S I A L A P I S A M O O K A Y I Z E O Y E W I L E X E O G N O J N E Z I L A M O L E B A Z I - i l i b m a h P o l e l e k i q U 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R 1 2 / 0 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U o g n o j n I i l a m - o l e b a s e l a m a g I i t o v I 1 0 0 2 5 8 6 1 1 9 7 6 3 9 5 1 1 0 1 1 7 6 4 1 , u p m e w l h u b o n e i z i m e z a l a p i s a m o o z o k e s i s i s i z e i g n a q g n - o k e n u f m i i w k a g n i x u k u a s i l e h p u k o y o k o l t n i y e i l a m - o s a a x k n i a k i n u k U i g n a q g n - o k e n u f m e e S o l e l e n o b i S I ) b ( . o y e l i k e z u p m e w l h u l o u t n u l o a l e z n e b e s a i n i w t n u l e s a o k i z a m a n e n a n i c n a m a i n i h s i h s a m a a l a p i s a m a k i Z 8 6 3 5 7 0 1 5 2 0 5 1 0 1 1 3 0 8 4 9 i g n a q g n - o k e n u f m i i w k e t n e m u l u h r a k i l a m - o s a x k n i e w s i d n a w k e z u k u a n i h s i h s u k u a s i l a q u k o y i l a m e y a l a p i s a m a k e y e o b m o h t i i m w k i n i h p o l o d i z E a w l u c u h p u k o S o m a w s i z n e b e s t N e w l i b m u k a g n e w l e l e k i f u k a b u k u a z n e w k o n u p m e w l h a m a z i g n a q g n - o k e n u f m i i w k e t n e m u l u h r a k u l i l a m - o l a y t u i l a m e g n a s a h x u k U o y e w i s i n a y t i d i s E o l e l e n o b i S I ) a ( o l u w a L u . o l a n e w i z u k e o d e c n o y o y e l i k e l e n a f e a l e l d n e g n a w h t a h p u l e t n e m u l u h r a k u l i l a m - o l a y t u ; o h s o q o q o z ) 3 i t o v I ( 0 3 5 0 8 1 4 7 4 4 5 4 9 3 - 1 9 2 3 4 2 3 8 9 9 2 2 4 9 9 7 1 2 a w l u w a l u k o n o y a k i l i b i y t u k o g n a l d n a m a w k a w s i z n e y t e s u k u e m a z n i i e s i z n e b e s a b a b u k u a l a p i s a m o o i l a m e g n a s i d e c n u k U a z n e b e s u k o S o l e l e n o b i S I ) a ( a l d n a m a N a w i b m i z I e w l u c u h p u k e n a b m o k a w s i z n e y t e s u k u e w s i h s t i c n u k e z u k u a l a p i s a m a k i z i g n a q g n - o k e n u f m i i w k i h t a k a h p a g n o n u f m e e w k a w l u w a l u k o S a l d n a m a w K o a y k i l i b i y t u k o g N ) 4 3 i t o v I ( . a l d n a m a w k o y a k i l i b i y t u k o g n a w s i z n e y t e s u k o n o n u f m e e w K . e b m o y t o y t a m a z o w a d n i i a l u c u h p u k o l e k n o k a s i n a g n a l h i l e o b e c e n a z u k o y i l a m - o s a x k n i a k i n u k U a l u c u h p u b O e n a b a q u b o S o l e l e n o b i S I u t n a b a w K a w s i l a l h u k U a l a p i s a m o o S e b m o y t o y t a m a Z o w a d n i I ) 3 3 i t o v I ( 8 6 6 8 1 1 2 7 5 1 3 0 0 2 2 5 7 8 5 8 1 , a m a f i z e a l a l h a b a u t n a b a , e b m o y t o y t a m a z o w a d n i i a k u q u k ( a w i h k a w k u a w y t e c a s i z e n o y o h k i z e u l d n i z i w k e n a b m o g n a s i y n a h k u k o w i n e w z i l E e n a b m o K a w s i y n a h k u k o L ) 4 3 i t o v I ( i z n e b e s m o k a g n o l i x u k o n e n a s i b u q a b a b u k u a l a p i s a m o o k i l a m - o d e c n u a k i n u k o g n e n a b m o K a w s i y n a h k u k o L o l u h P i a s i z n e b e s u k U o y e w i s i n a y t i d i l E o l u h p e S o l e l e n o b i S I ) b ( a l d n a m a N a w i b m i z I . o y e l i k e l e n a f i z e i g n a q g n - o k e n u f m e e w k a w l e s i m u k o n ) e d a k a k o h k i z e b e n a h s t n i z e u l d n i z i ) a l a p i s a M o o k ( a b u h t i s i w k u q u g n i a z n e w k u k i o l a y o g n o j n u l o u t n a b a e y n a b a w l o k o l t n i y u l o i l a m - o l a y t u e z u k e z u k u i l a m i ' l a y t u k u , a s i c g n a w c u k U a w l u c u h p u k o S e n a b a q u b o S o l e l e n o b i S I e w z i L e w i l a M e w a b m V u i I - G N A Q G N O K E N U F M E E Z O L E L E N O B I Z I 109 4 7 0 3 9 5 1 1 6 6 6 5 2 4 4 9 5 5 4 5 1 9 1 1 7 2 7 5 6 9 7 6 8 4 8 5 4 4 6 3 3 0 1 2 1 1 0 4 4 1 1 6 3 4 8 0 1 o z n o k n i z i n a m u f a g n i z e o w a d n e e b i l a l h a b a g n a b u h t a m a w k a w n a y n u f u k o n , i m o b o w o h t a g n a g m u e l u c u h p u k i h t u k a y u k o , o y o h k i s e ) o k o l t N i y i s e ( e n a w l e m o K . i n e l d n a h p a m e s a z a n a h p o l o d e e n i h s i k o l i i z a b u k o g n a l d u k o , a k i r f A - i s t n a z M e s a z a l a p i s a m a k i z i h t u h t i z e z o z n o k n e e n i z n e b e s i m e n , a l u w a l u k u , i n e w s i c g n a w c u k e a s i d e c n u k o n a l a p i s a m o o z u i h t u h t i z e y e y n e l a x n i y i z e e k n o w e k n o w a k i Z e k n o w e k n o w a k i z i h t u h t i z e z i g n a q g n - o k e n u f m e e w k a w l u c u h p u k o n o y e l i z e l u w a h k u k o a w i h k a w k o y i l a m - o s a x k n i a k i n u k U i h t u h t i z I e k n o Z o z a S o l e l e n o b i S I ) a ( . u f a h r e y i l a m e g n a w s a h x i z e o h r o l u h b e e n a l e l d n e e g n e o l o b m o c g n i a l e l e k o q u k o n a l e l d n e e w K a w z n e y t e s u k o Z o b u q k N i i w k i l i h t i s e b a l a p i s a m o o a s i d e c n u k U a w l u w a l u k o Z o b u q k n e e S o l e l e n o b i s I ) b ( . a k i r f A - i s t n a z M o y k r o w e m a r F c i g e t a r t S e r u t c u r t s a r f n I d a o R e n a n a l e m u v u k o g n a l a p i a s a m a k i z a l e l d n i i w k a l e l d n e e Y o d e c n u l E a l h a p m e w K i n e l d n a h p a m e s a Z ) 8 i t o v I ( o h t u h t o z E ) 0 4 i t o v I ( o h t u h t o z E ) 0 4 i t o v I ( 0 1 9 4 8 2 8 3 9 3 3 4 8 3 6 3 4 7 3 0 6 2 0 3 L A T O T 9 1 0 1 0 7 3 7 2 3 0 2 6 3 5 6 1 5 4 4 3 o b m o h t i m e w k a w l e s u h k u k u a k u q u k , o y a g n e w l a q u k a m e n o y e w i h t a l a y e i i a l d n a m m w k o z n o k n e e w k a w l e z e k i n u k u a s i k e s i n i q e a l a l h u k o z o w a d n i i w k i h t e k a h b a m a w K a w s i l e h p u k o Y o b u q k N w k i i h t e k a h b a m a w k a w s i z n e y t e s u k o y o b u q k n e w k a w s i l e h p u k u a s a h x u k u ; i z n a m a a g n o k o z a l e l d n i i i n e s i z n e b e s u k e a l a p i s a m o o a s i d e c n u k u ; a b a l h m o k i s t n a h p a i z n a m a w k a w s i d n a w k o n . o y e l i k e l e z a h p a h c a b a a l a p i s a m o o k a l e l a b m e n a n a s i b u q u k o o l u h p a m a a s a h x u k u ; o y e w i y n u v i z e 2 7 7 0 8 2 2 5 2 0 6 5 1 2 5 0 6 5 0 0 2 a s i z n e b e s i z a z n e z k u ; i z n i n i m e u t n a b a y a l d n a m m i i a l e z n e b e s i z e i q g n i g n e z u l u k n i z e o k e n u f m e e w k a y a h p a g n e y n a k o a l a p i s a m o o y a d i m e w k a y a h p a g n e l e b i s t i z u l u h k m o a l d n a m m u k a z n e b e s i z e i g n a q g n - o k e n u f m e e n i z n a m a a s i n a l e l e b i x n e i g q n i g n e e y e l d n i l a l u l e b u k e z n e z e y n a k o i z n a m a w k a w n u f u k o n i z n a m a w k a w z o l o d n o l u k o n a n a s i b u q u k u i z a w k u k o n i z e i g n a q g n - o k e n u f m i i . i g n a q g n - o k e n u f m e e z o k e n u f m i i e l e z a h p a h c u k i h t u k a y u k o i n e l a l h u k e i z n a m a w k a w z o l o d n o l u k u i q g n i g n e Z ) 1 4 i t o v I ( - o l u y t u g o n i z n a m a y e y i o y a g u g e o h k u k a x e y n e a n u f u k o n a l u c u h p i z u k u , a y i z a l h i z u k u , a h s t n i z e i g n a q g n - o k e n u f m e e n i q g i h t u k U i g n a q g n o k e n u f m e e S o l e l e n o b i S I ) a ( e l d n i l - o l u y t u g o N i z n a m A a s i z e l u w a h k u k u e l d n i l - o l u y t u g o n i z n a m a o y e n e k u l h a k u l h a o l u h p a m a a s i z n e b e s u k o n a s i c g n a w c u k u a k e z n e w k o n e b u k a z n e w k u k U i g n a q g n - o k e n u f m e e S o l e l e n o b i S I ) b ( e l d n i l - o l u y t u g o N i z n a m A i z n a m a o h k e b u k a b u k u a z n e w k u ; i n e l d n a h p a m e s a b a l a p i s a m o o k i b m u k a g n , o z n o k n i i e k e b u h q i z e z u k o n i l i b m a h p - a l e b u q k n e w k i z n a m a Z o z n o k n e e Z ) 1 4 i t o v I ( This gazette is also available free online at www.gpwonline.co.za - 110 Verify source ↗
No. 43467
AI-assisted research summary: 110 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 110 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT
110 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 110 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 111 111 8 6 0 6 7 0 5 9 0 4 4 2 8 4 4 3 1 0 6 0 4 E K N O Y I - - 7 5 8 5 3 i l i b m a h P o l e l e k i q U 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R 1 2 / 0 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U 9 8 1 4 2 4 2 1 0 1 5 9 2 2 3 1 4 6 3 7 1 9 7 8 1 5 6 2 8 0 3 9 2 5 2 4 6 8 7 8 2 2 A E Y N E L A X N I , 6 I L U Y D E H S I O Y E L I K E H T E H K A O L U H P A M A Z E Z I O D N O H P A M U K A Y I Z E I L A M O Y E G N I Z E O L E B A Z I o g n o j n I o l e b a s e l a m a g I i t o v I . i n e w l o k i z e e n a b m o n e l d n i l - o l u y t u g u , o h k e b a i z n a m a w k a w i z n e w k u ; a g n a k e l e n a f a g n e o l o k i s e y a l h a p m i e k n o y o y a w k a w s i l e h p u k U o n u f m i i w K a g n o l i x u k o S o l e l e n o b i S I o k e s i s i s E o d n u f m I ; i n i z n e b e s m e o l i p m e n a k e l e s u h k u k o z o k e n u f m e e w k a w s i k e s i l a z u k u a s i z e l u w a h k u k u ; e k n o l e w z e Y o l i p m e Y i s n e r o h s n I e y i g n a q g n o k i z a m u k o y o h k u k o a l a h p o g n o q n u k o n a n a s i b u q u k u ; e k n o l e w z e Y o l i p m e Y i s n e r o h s n I - i a l e l e s i g n u l u k u o l i p m e g n o l o b m o c g n i a z a s a s u k o z a h s t n i z e o b u q k n e e n i q g i h t u k u ; o y i l e h p a g n i z e o l u g i z e a z e y a m a w k a w s i j n a h u k o z e y n i z e z i z e a l e l d n i i a s i d n a w k u o z n o k n i i a s i d n a w k u ; e m m a r g o r P c i n i l C l a e d I e w k a w s i z n e y t e s u k o g n e z e l u w a h k i z o m u h p i z i e z u k u o k e s i s i s a o l i p m e . o l i p m i a l e l a h t a h k a b a w k o z n o k n e e w k a w g n e h t u k o g n o l i p m e w k a w l e l a h t a h k u k o z a w g n o n o n o h p u k o n i n e w s e a w k e b u k o n i z n e b e s m o k a w i z n e w k u , i l a m e w k a w s i z n e y t e s u k u a l u c u h p u k o y e y n e y e a l e l d n i a l a d u k U - e S o q g N a g n a h t a g n i s E o l e l e l e n o b i s I - o k e n u f m e e g n a l e z e k i n u k u i z a w k u k u a l u c u h p u k u ; e k n o l e w z e Y o l i p m e Y i s n e r o h s n I e z i g n a q g n - o k e n u f m e e w k a w l e l e s i g n u l u k u e k n o l e w z e Y o l i p m e Y i s n e r o h s n i o l o k i z e Z 6 1 i t o v I ( o l i p m e z E ) 8 1 i t o v I ( i g n a q g n - o k e n u f m i i w k i l a m i e l a y t a e z a o m i l u k o w a y o s i l e v m i e d n a y a b u k u a k i r f A - i s t n a z M e s a u l u s i z i z a a m a f a m a a s i d e c n u k U o q g N a g n a h t a g n i s E o l e l e n o b i S I . i z n a m a w k i s t n a h p a l i h p i z e a n a y n a w l i z e y e n i n e y i t i z e s a y e , o y u f m i y e , o z o k n i i z e o m i l o y o s i l e v m i a z a h t u h k i z e a m e s t e L / a m L e S i a b a l h m u K u q u g n I , o m i l U a w l u c u h p u k o N e l d n a h p a m a w K ) 9 2 i t o v I ( This gazette is also available free online at www.gpwonline.co.za - 112 Verify source ↗
No. 43467
AI-assisted research summary: The provided text for this section is largely garbled OCR, so no clear rule can be reliably extracted.
112 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 112 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 113 113 1 3 3 0 4 1 2 0 3 5 3 1 8 4 2 8 2 1 i l i b m a h P o l e l e k i q U 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R 1 2 / 0 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U 2 6 1 8 8 6 3 7 5 2 4 9 9 2 3 8 4 1 0 0 3 . m o k s E a k i s i n e s i y a l e n e i i a l d n a m m w k o y e l i k e l e n a f i z e i g n a q g n - o k e n u f m e e n ) o h k i z o k o l o s i z e b e n e n a b m o K a w s i y n a h k u k o L ) m o k s E u ( e k n o l e w z u K 3 6 6 0 6 1 8 2 8 6 8 2 2 7 2 7 0 8 2 6 7 E K N O Y I 4 8 7 5 0 1 1 0 5 4 9 2 0 7 2 6 0 5 0 5 5 4 3 0 3 9 4 7 2 3 3 3 8 6 5 8 3 6 3 3 1 7 7 2 9 6 9 2 7 6 0 8 8 7 5 . i n e l d n a h p a m e s a z a n a h p o l o d e e n i h s i k o l i i z a b u k o g n a l d u k o a k i r f A - i s t n a z M e s a z o z n o k n i z i n a m u f a g n i z e a z n e w k u k i o l a y o g n o j n u l o u t n a b a e y n a b a w l o k o l t n i y u l o i l a m - o l a y t u e z u k e z u k u o w a d n i i w k i l a m e w k a w l a y t u k u a l e s i c g n a w c u k U e n a b a q u b o S o l e l e n o b i S I e w z i L e w i l a M e w a b m V u i o w a d n e e b i l a l h a b a g n a b u h t a m a w k a w n a y n u f u k o n i m o b o w o h t a g n a g m u e l u c u h p u k i h t u k a y u k o , o y o h k i s e a b u h t i s i w k u q u g n i e n a w l e m o K a w l u c u h p u k o S ) 8 i t o v I ( i h t e k a h b a m a Y o b u q k N e w k a w s i l e h p u k u a s a h x u k u ; i z n a m a a z o l o d n o l u k o o l u h p a m u k a l a p i s a m o o a s a h x u k u ; a b a l h m o k i s t n a h p a . o y e l i k e l e z a h p a h c a b a a l a p i s a m o o k a l e l a b m e n a w l u k o o l u h p a m a s a h x u k u ; o y e w i y n u v i z e a l a l h u k o z o w a d n i i w k i z n a m a w k a w s i d n a w k o n o l o b m o h t i m e w k a w l e s u h k u k u a k u q u k , o y a g n e w l a q u k e l e m u k e n o y e w i h t a l a y e u t n u l o y a l d n a m m w k i i i z n a m a w k a w z o l o d n o l u k o y i k a x g n i e s i g n u l i z a k e z n e w k o n u k e i z n i n i z e i g n a q g n - o k e n u f m i i a s i z n e b e s u k u ; a l a p i s a m u k i h t a k a h p a g n . i g n a q g n - o k e n u f m e e z o k e n u f m i i w k e d e c n y u k i h t u k o i z n a m a w k i n e w z o l o d n o l u k e e w s i d e e c n k i q g n i g n e z e l d n - o l u y t u g o n i z n a m a z e z i o y a g u g i z e y o w a d n i ' h t a h t u k o n , a s i g n u l i z u k u , a h s t n i z e i g n a q g n - o k e n u f m e e n i q g i h t u k U - o k e n u f m e e S o l e l e n o b i S I ) a ( e l d n i l - o l u y t u g o N i z n a m A u l u h k m o a l d n a m m u k u t n u l u a l e z n e b e s e e y n a k o a l a p i s a m o o y a d i m e w k a y a h p a g n a l e l e w o u l u h k m o a l d n a m m u k a z n e b e s i z e i q g n i g n e Z i z n i n i z E i g n a q g n ) 1 4 i t o v I ( e l d n i l - o l u y t u g o n i z n a m a z o z n o k n i i a k i n u k u ; i n e l d n a h p a m e s a b a l a p i s a m o o k o z n o k n e e w k e n a n i c n a k a b m a h u k o k a w l u g n u h p u k u i z n a m a Z o z n o k n e e Z i g n a q g n ) 1 4 i t o v I ( a s i z e l u w a h k u k u e l d n i l - o l u y t u g o n i z n a m a o t y e n e k u l a h u l h a o l u h p a m a w k a w s i z n e y t e s u k o n a s i c g n a w c u k u o h k e b u k a z n e w k U - o k e n u f m e e S o l e l e n o b i S I ) b ( e l d n i l - o l u y t u g o N i z n a m A l a p i c i n u M i y a w n u f u k o k o g n e j n o l u w a l o n o k i z a m a z o b u q k n i i e s i z n i z a b e y a w k o b a y i z n e b e s i m i e z n e b a b u k u a l a p i s a m o o a s i d e c n u k U a l u c u h p u k o S o l e l e n o b i S I . i n e l a l h u k e s a b e t n e m u l u h r o o y o h p a e l e l e y e e t n e m a l a p e y o h t e h t i m i e y n i m e y a n t c A s m e t s y S a l a p i s a m a k i Z o b u q k n i I e n a b m o k a w s i y n a h k u k o k a g n i x u k o n a n a s i b u q u k u i l a m - o s a x k n i m o k s E u a k i n u k o g n e n a b m o K a w s i y n a h k u k o L o l u h P i a s i z n e b e s u k U a h s t n i z e u l d n i z i , a m a f i z e s a b i l a l h a b a , e b m o y t o y t a m a z o w a d n i i a k u q u k ( a w i h k a w k u a w y t e c a s i z e n o h k i z e s e i l d n i z i e k n o z o z u k o l u h p e S o l e l e n o b i S I o y e w i s i n a y t i d i l E o n a w s i z n e b e s t N e w l o l u w a L u ) 3 i t o v I ( a l d n a m a N a w i b m i z I ) 4 3 i t o v I ( B E Y N E L A X N I , 6 I L U Y D E H S I O Y E L I K E H T E H K A O L U H P A M A Z E Z I A L A P I S A M O O K A Y I Z E I L A M O Y E G N I Z E O L E B A Z I o g n o j n I o l e b a s e l a m a g I i t o v I This gazette is also available free online at www.gpwonline.co.za - 114 Verify source ↗
No. 43467
AI-assisted research summary: This gazette page identifies the Division of Revenue Act, 2020, but the readable text here is largely garbled and does not clearly state a specific rule.
114 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 114 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 115 i l i b m a h P o l e l e k i q U 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R 1 2 / 0 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U A E Y N E L A X N I , 7 I L U Y D E H S I E L E K E L T N I W K A L E B A S U K O Z O D N O H P A M A Z A G N A W I B A G N I Z E I L A M I I o g n o j n I i l a m - o l e b a s e l a m a g I i t o v I 4 8 9 2 5 1 6 0 1 6 4 1 9 8 4 8 3 1 . e l e k e l t n i w k a d e c n u k u a z e l u w a h k u k o g n i l a m e w k a w l u l u h k u k u K o d n o h p i w k e l e k e l t n e s o l e l e n o b i s I 8 4 7 8 7 4 4 2 2 7 5 4 8 8 3 3 3 4 E K N O Y I 4 6 7 5 2 3 8 1 1 1 1 3 9 9 8 4 9 2 e k e z n e w o o l a k a n o m u e b i c g n a a b u k u i l a m - o s a x k n i o d n o h p a m a a k i n u k u k ; o s i l u b u q e y o k e m w k i u l d n i z e w k a w i h k a w k u e y n a k o i o k e m w k o d n o h p e s u l d n i z e s o l e l e n o b i s I a b i c g n u k o z o k e l d n i i a b u k u u l d n i z i w k o s i l u b u q e y o k e m i e y n a k o e l e k e l t n e w k a v m e i s t n a h p u o z u v m i z e o h p a s t n e e z i n i w l d n i z e o s i l u b u q e y e l e k e l t n i i z e w l e z a h s t a h c i z e o h p a s t n i i w k a n a y t u h t e i s u h k a m a g n a s i d e c n u k o y o d n o h p a m u k a y e i l a m - o s a x k n i o h k e b u k a z n e w k u K . a n a y t u h t e l i s u h k i a k i n a b u k o n a s u d u f a b u k o z e w k i s t n a h p a g n i z o n a w s i z n e b e s t n e w l o l u w a l U ) 3 i t o v I ( u t n u l o k a w s i l a l h u k U ) 3 3 i t o v I ( 115 i l i b m a h P o l e l e k i q U 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R 1 2 / 0 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U B E Y N E L A X N I , 7 I L U Y D E H S I E L E K E L T N I W K A L E B A S U K O Z A L A P I S A M O O Z A G N A W I B A G N I Z E I L A M I I o g n o j n I i l a m - o l e b a s e l a m a g I i t o v I 5 8 9 0 9 3 7 0 4 3 7 3 0 4 9 3 5 3 . e l e k e l t n i w k a d e c n u k u a z e l u w a h k u k o g n i l a m e w k a w l u l u h k u k u K a d e c n u k o s a l a p i s a m a k i s o l e l e n o b i s I o n a w s i z n e b e s t n e w l o l u w a l U e l e k e l t n i w k ) 3 i t o v I ( 7 9 3 6 6 5 3 3 9 0 4 5 2 3 7 2 1 5 E K N O Y I e l e k e l t n i i z e w l e z a h s t a h c i z e o h p a s t n i i w k a n a y t u h t e i s u h k a m a g n a s i d e c n u k o y a l a p i s a m o o k a y e i l a m - o s a x k n i o h k e b u k a z n e w k u K 2 1 4 5 7 1 6 2 5 7 6 1 2 9 7 8 5 1 e k e z n e w o o l a k a n o m u e b i c g n a a b u k u i l a m - o s a x k n i o d n o h p a m a a k i n u k u k ; o s i l u b u q e y o k e m w k i u l d n i z e w k a w i h k a w k u e y n a k o o k e m w k i u l d n i z e s a l a p i s a m a k i s o l e l e n o b i s I u t n a b a w K a w s i l a l h u k U a b i c g n u k o z o k e l d n i i a b u k u u l d n i z i w k o s i l u b u q e y o k e m i e y n a k o e l e k e l t n e w k a v m e i s t n a h p u o z u v m i z e o h p a s t n e e z i n i w l d n i z e o s i l u b u q e y ) 3 3 i t o v I ( . a n a y t u h t e l i s u h k i a k i n a b u k o n a s u d u f a b u k o z e w k i s t n a h p a g n i z This gazette is also available free online at www.gpwonline.co.za
Part
Part B
- 32 Verify source ↗
Ukuba noxanduva lokuhlawula iindleko ekungenwe kuzo xa kusaphulwa
AI-assisted research summary: This section is about liability for costs incurred when rules governing cooperation and relations between governments are breached.
32. Ukuba noxanduva lokuhlawula iindleko ekungenwe kuzo xa kusaphulwa imigaqo yolawulo lwentsebenziswano nobudlelwane phakathi koorhulumente Inkcitho engafanelekanga 33. - 34 Verify source ↗
Ubugwenxa ekuphathweni kwemali
AI-assisted research summary: Section title: offences in handling money.
34. Ubugwenxa ekuphathweni kwemali - 35 Verify source ↗
Ukuphathisa abanye nezabelo zemisebenzi
AI-assisted research summary: Section title: Delegating to others and allocating work.
35. Ukuphathisa abanye nezabelo zemisebenzi - 36 Verify source ↗
Ukuphambuka kwimigaqo
AI-assisted research summary: This section is titled “Deviation from rules.”
36. Ukuphambuka kwimigaqo 37. - 38 Verify source ↗
Okuza kwenzeka okwethutyana ukulungiselela unyulo loomasipala luka-2021
AI-assisted research summary: This section concerns a temporary crossing for preparation for the 2021 municipal elections.
38. Okuza kwenzeka okwethutyana ukulungiselela unyulo loomasipala luka-2021 - 39 Verify source ↗
Ukutshitshiswa kwemithetho nokulondolozwa kweminye
AI-assisted research summary: This section is titled about repealing some laws and preserving others.
39. Ukutshitshiswa kwemithetho nokulondolozwa kweminye 40. Isihloko esifutshane nokuqalisa ukusebenza Imimiselo 5 10 Ukwahlulwa-hlulwa kwengeniso okwanelisayo ethi ifumaneke ezweni lonke phakathi kwamanqwanqwa amathathu karhulumente 15 ISHEDYULI 1 ISHEDYULI 2 Ukuqingqwa kwesabelo esanelisayo sephondo ngalinye sesabelo senqwanqwa eliliphondo kwingeniso eqokelelweyo elizweni lonke (ngokucaphula ngqo kwiNgxowa-mali yeNgeniso yeZwelonke) Ukuqingqwa kwesabelo esanelisayo somasipala ngamnye sesabelo senqwanqwa elingumasipala esiqokelelwe elizweni lonke ISHEDYULI 3 20 ISHEDYULI 4 iNxalenye A Izabelo-mali eziya kumaphondo zokuncedisa ukuxhaswa ngemali kweenkqubo okanye imisebenzi exhaswa ngemali kuthatyathwa kwiimali zamaphondo 25 Izabelo-mali eziya koomasipala zokuncedisa ukuxhaswa ngemali kweenkqubo okanye imisebenzi exhaswa ngemali kuthatyathwa kwiimali zoomasipala iNxalenye B ISHEDYULI 5 iNxalenye A Izabelo-mali zenjongo ethile eziya kumaphondo iNxalenye B Izabelo-mali zenjongo ethile eziya koomasipala ISHEDYULI 6 iNxalenye A Izabelo ezingeyomali eziya kumaphondo kuzezeenkqubo ezikhethekileyo ezixeliweyo Izabelo ezingeyomali eziya koomasipala kuzezeenkqubo ezikhethekileyo ezixeliweyo iNxalenye B ISHEDYULI 7 iNxalenye A Izabelo-mali eziya kumaphondo zokuhlangula ngokukhawulezileyo kwiintlekele Izabelo-mali eziya koomqsipala zokuhlangula ngokukhawuzileyo kwiintlekele iNxalenye B 30 35 40 This gazette is also available free online at www.gpwonline.co.za - 8 Verify source ↗
No. 43467
AI-assisted research summary: This section defines terms used in the Act, including several grant types, municipal categories, financial year, and related references.
8 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 8 CHAPTER 1 INTERPRETATION AND OBJECTS OF ACT Interpretation 1. (1) In this Act, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Public Finance Management Act or the Municipal Finance Management Act has the meaning assigned to it in the Act in question, and— ‘‘accreditation’’ means accreditation of a municipality, in terms of section 10(2) of the Housing Act, 1997 (Act No. 107 of 1997), to administer national housing programmes, read with Part 3 of the National Housing Code, 2009 (Financial Interventions: Accreditation of Municipalities); ‘‘allocation’’ means the equitable share allocation to the national sphere of government in Schedule 1, a province in Schedule 2 or a municipality in Schedule 3, or a conditional allocation; ‘‘category A, B or C municipality’’ means a category A, B or C municipality envisaged in section 155(1) of the Constitution; ‘‘conditional allocation’’ means an allocation to a province or municipality from the national government’s share of revenue raised nationally, envisaged in section 214(1)(c) of the Constitution, as set out in Schedule 4, 5, 6 or 7; ‘‘Constitution’’ means the Constitution of the Republic of South Africa, 1996; ‘‘corporation for public deposits account’’ means a bank account of the Provincial Revenue Fund held with the Corporation for Public Deposits, established by the Corporation for Public Deposits Act, 1984 (Act No. 46 of 1984); ‘‘declared disaster’’ means a national, provincial or local state of disaster declared in terms of section 27, 41 or 55 of the Disaster Management Act, 2002 (Act No. 57 of 2002); ‘‘Education Infrastructure Grant’’ means the Education Infrastructure Grant referred to in Part A of Schedule 4; ‘‘financial year’’ means, in relation to— (a) a national or provincial department, the year ending 31 March; or (b) a municipality, the year ending 30 June; ‘‘framework’’ means the conditions and other information in respect of a conditional allocation published in terms of section 16 or 26; ‘‘Health Facility Revitalisation Grant’’ means the Health Facility Revitalisation Grant referred to in Part A of Schedule 5; ‘‘housing emergency’’ means a housing emergency as defined in paragraphs 2.3.1 (a) and (b) of the Emergency Housing Programme contained in the National Housing Code published in terms of section 4 of the Housing Act, 1997 (Act No. 107 of 1997); ‘‘Human Settlements Development Grant’’ means the Human Settlements Development Grant referred to in Part A of Schedule 5; ‘‘Integrated City Development Grant’’ means the Integrated City Development Grant referred to in Part B of Schedule 4; ‘‘integration zone’’ means the integration zone as defined in the Built Environ- ment Performance Plan Guideline issued by the National Treasury; ‘‘legislation’’ means national legislation or provincial legislation as defined in section 239 of the Constitution; ‘‘level one accreditation’’ means accreditation to render beneficiary management, subsidy budget planning and allocation, and priority programme management and administration, of national housing programmes; ‘‘level full programme management and administration of all housing instruments and national housing programmes in addition to the responsibilities under a level one accreditation; ‘‘Maths, Science and Technology Grant’’ means the Maths, Science and Technology Grant referred to in Part A of Schedule 5; two accreditation’’ means accreditation to render 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 9 9 ISAHLUKO 1 UKUTOLIKWA KWENTSINGISELO NEENJONGO ZALO MTHETHO Ukutolikwa kwentsingiselo 1. (1) Kulo Mthetho, ngaphandle kokuba okunye okubhaliweyo kuwo kubonisa ngenye indlela, naliphi na igama okanye ibinzana elinikwe intsingiselo kwiPublic Finance Management Act okanye kwiMunicipal Finance Management Act linaloo ntsingiselo nakulo uMthetho, kwaye elithi— siSibonelelo seeMfuneko- ‘‘evunyiweyo’’ lithetha ukuba ngovunyiweyo kukamasipala, ngokwecandelo 10(2) leHousing Act, 1997 (uMthetho 107 ka-1997), ukuba alawule iinkqubo zezwelonke zokwakhiwa kwezindlu, lifundwe kunye neNxalenye 3 yeNational Housing Code ka-2009 (Ungenelelo ngeziMali: Ukwenziwa kooMasipala Babe Ngabavunyiweyo); ‘‘isabelo-mali’’ sisabelo-mali esisisabelo esanelisayo esiya kwinqwanqwa likarhulumente wezwelonke kuShedyuli 1, kwiphondo kuShedyuli 2 okanye kumasipala kuShedyuli 3, okanye isabelo-mali esixhomekeke kwiimeko; ‘‘umasipala okudidi A, B okanye C’’ ngumasipala okudidi A, B okanye C oxelwe kwicandelo 155(1) loMgaqo-siseko; ‘‘isabelo-mali esixhomekeke kwiimeko’’ sisabelo-mali esiya kwiphondo okanye kumasipala sisuka kwisabelo sengeniso sikarhulumente wezwelonke esiqokelelwe kwilizwe lonke, esixelwe kwicandelo 214(1)(c) soMgaqo-siseko, njengoko kuchazwe kwiShedyuli 4, 5, 6 okanye 7; ‘‘uMgaqo-siseko’’ nguMgaqo-siseko weRiphablikhi yoMzantsi-Afrika ka-1996; ‘‘ukopolotyeni we-akhawunti yeemali zoluntu’’ yi-akhawunti yebhanki yeNgxowa-mali yeNgeniso yePhondo egcinwe kuKopolotyeni weeMali zoLuntu, eyasekwa yiCorporation for Public Deposits Act, 1984 (uMthetho 46 ka-1984); ‘‘imeko ebhengezwe njengentlekele’’ yimeko yentlekele yezwelonke, yephondo okanye yasekuhlaleni ebhengezwe ngokwecandelo 27, 41 okanye 55 leDisaster Management Act, 2002 (uMthetho 57 ka-2002); ‘‘iSibonelelo seeMfuneko-ngqangi zeMfundo’’ ngqangi zeMfundo ekuthethwe ngaso kwiNxalenye A yeShedyuli 4; ‘‘unyaka-mali’’, ngokumayela— (a) nesebe lezwelonke okanye lephondo, ngunyaka ophela ngoMatshi 31; okanye (b) ngokumayela nomasipala, ngunyaka ophela ngoJuni 30; ‘‘inkqubo-mda’’ ziimeko zoxhomekeko nenye ingcombolo malunga nesabelo- mali esixhomekeke kwiimeko epapashwe ngokwecandelo 16 okanye 26; ‘‘iSibonelelo sokuHlaziywa kweZiko leMpilo’’ siSibonelelo sokuHlaziywa kweZiko leMpilo ekuthethwe ngaso kwiNxalenye A yeShedyuli 5; ‘‘imeko yequbuliso yokwakhiwa kwezindlu’’ yimeko yequbuliso yokwakhiwa kwezindlu njengoko ichazwe kwisiqendu 2.3.1 (a) no-(b) seNkqubo yoKwakhiwa kweZindlu ngeQubuliso epapashwe ngokwecandelo 4 leHousing Act, 1997 (uMthetho 107 ka-1997); ‘‘iSibonelelo sokuPhuhliswa kokuHlaliswa kwaBantu’’ siSibonelelo sokuPhu- hliswa kokuHlaliswa kwaBantu ekuthethwe ngaso kwiNxalenye A yeShedyuli 5; ‘‘iSibonelelo soPhuhliso lwesiXeko Esidityanisiweyo’’ siSibonelelo soPhuhliso lwesiXeko Esidityanisiweyo ekuthethwe ngaso kwiNxalenye B yeShedyuli 4; ‘‘ummandla wodidiyelo’’ ngummandla wodidiyelo njengoko uchazwe kwiBuilt Environment Performance Plan Guideline ekhutshwe nguVimba weMali weLizwe; ‘‘umthetho wepalamente’’ ngumthetho wepalamente wezwelonke okanye umthetho wepalamente wephondo njengoko uchazwe kwicandelo 239 loMgaqo- siseko; ‘‘evunyiweyo ekwinqwanqwa lokuqala’’ yevunyiweyo ukuba iphathe imicimbi yalowo oza kuzuza, ukucetywa nokwabiwa kohlahlo-lwabiwo-mali lokuncedisa, nokuphathwa nokulawulwa kweenkqubo zatanci, kweenkqubo zezwelonke zokwakhiwa kwezindlu; ‘‘evunyiweyo ekwinqwanqwa lesibini’’ yevunyiweyo lokunika ukuphathwa nokulawulwa kwenkqubo epheleleyo kwazo zonke izixhobo zokwakhiwa kwezindlu ukongezelela kumaxanduva aphantsi kokuvunywa okukwinqwa lokuqala; zokwakhiwa zezwelonke neenkqubo kwezindlu 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za
Part
Schedule 3, or a conditional allocation;
- 10 Verify source ↗
No. 43467
AI-assisted research summary: This section defines terms used in the Act, including grant names, payment schedules, primary bank accounts, and quarterly periods.
10 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 10 ‘‘medium term expenditure framework’’ means a budgeting framework applied by the National Treasury which— translates government policies and plans into a multi-year spending plan; and (a) (b) promotes transparency, accountability and effective public financial manage- ment; ‘‘metropolitan municipality’’ means a metropolitan municipality as defined in section 1 of the Municipal Structures Act; ‘‘Municipal Demarcation Act’’ means the Local Government: Municipal Demarcation Act, 1998 (Act No. 27 of 1998); ‘‘Municipal Finance Management Act’’ means the Local Government: Munici- pal Finance Management Act, 2003 (Act No. 56 of 2003); ‘‘Municipal Structures Act’’ means the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998); ‘‘Municipal Systems Act’’ means the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000); ‘‘Neighbourhood Development Partnership Grant’’ means the Neighbourhood Development Partnership Grant referred to in Part B of Schedule 5 or Part B of Schedule 6; ‘‘organ of state’’ means an organ of state as defined in section 239 of the Constitution; ‘‘overpayment’’ means the transfer of more than the allocated amount of an allocation or the transfer of an allocation in excess of the applicable amount in a payment schedule; ‘‘payment schedule’’ means a schedule which sets out— (a) the amount of each transfer of a provincial equitable share or a conditional allocation for a province or municipality to be transferred in terms of this Act; the date on which each transfer must be paid; and to whom, and to which bank account, each transfer must be paid; (b) (c) ‘‘prescribe’’ means prescribe by regulation in terms of section 37; ‘‘primary bank account’’ in relation to— (a) a province, means a bank account of the Provincial Revenue Fund, envisaged in section 21(2) of the Public Finance Management Act and which the accounting officer of the provincial treasury has certified to the National Treasury; or 5 10 15 20 25 30 (b) a municipality, means the bank account of the municipality as determined in 35 terms of section 8 of the Municipal Finance Management Act; ‘‘Provincial Roads Maintenance Grant’’ means the Provincial Roads Mainte- nance Grant referred to in Part A of Schedule 4; ‘‘Public Finance Management Act’’ means the Public Finance Management Act, 1999 (Act No. 1 of 1999); ‘‘Public Transport Network Grant’’ means the Public Transport Network Grant referred to in Part B of Schedule 5; ‘‘Public Transport Operations Grant’’ means the Public Transport Operations Grant referred to in Part A of Schedule 4; ‘‘quarter’’ means, in relation to— (a) a national or provincial department, the period from— (i) 1 April to 30 June; (ii) 1 July to 30 September; (iii) 1 October to 31 December; or (iv) 1 January to 31 March; or (b) a municipality, the period from— (i) 1 July to 30 September; (ii) 1 October to 31 December; (iii) 1 January to 31 March; or (iv) 1 April to 30 June; 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 11 11 ‘‘iSibonelelo seZibalo, iNzululwazi nobuChwepheshe’’ siSibonelelo seZibalo, iNzululwazi nobuChwepheshe ekuthethwe ngaso kwiNxalenye A yeShedyuli 5; ‘‘inkqubo-mda yenkcitho yexesha eliphakathi’’ yimida-nkqubo yohlahlo- lwabiwo-mali esetyenziswa nguVimba weMali yeSizwe ethi— (a) iguqule imigaqo-nkqubo karhulumente nezicwangciso zibe sisicwangciso senkcitho-mali seminyaka emininzi; kananjalo (b) ekhuthaza ukusebenzela elubala, ukuziphendulela nokuphathwa kwezimali zoluntu okunephumelelayo; ‘‘umasipala ombaxa’’ ngumasipala ombaxa njengoko echazwe kwicandelo 1 leMunicipal Structures Act; ‘‘iMunicipal Demarcation Act’’ yiLocal Government: Municipal Demarcation Act, 1998 (uMthetho 27 ka-1998); ‘‘iMunicipal Finance Management Act’’ yiLocal Government: Municipal Finance Management Act, 2003 (uMthetho 56 ka-2003); ‘‘iMunicipal Structures Act’’ yiLocal Government: Municipal Structures Act, 1998 (uMthetho 117 ka-1998); ‘‘iMunicipal Systems Act’’ yiLocal Government: Municipal Systems Act, 2000 (uMthetho 32 ka-2000); ‘‘iSibonelelo sobuQabane sokuPhuhliswa koMmandla oseluMelwaneni’’ siSibonelelo sobuQabane sokuPhuhliswa koMmandla oseluMelwaneni ekuthe- thwe ngaso kwiNxalenye B yeShedyuli 5 okanye kwiNxalenye B yeShedyuli 6; ‘‘icandelo likarhulumente’’ kwicandelo 239 loMgaqo-siseko; ‘‘intlawulo egqithisileyo’’ kukudluliselwa kwemali engaphezu kwaleyo eyabe- lweyo kwisabelo-mali okanye ukudluliselwa kwesabelo-mali esingaphezu kwesixa esifunekayo kwishedyuli yentlawulo; ‘‘ishedyuli yentlawulo’’ yishedyuli echaza— (a) isixa semali nganye edluliselwayo kwisabelo esanelisayo sephondo okanye isabelo-mali esixhomekeke kwiimeko sephondo okanye sikamasipala emasidluliselwe ngokwalo Mthetho; licandelo likarhulumente njengoko lichazwe (b) umhla imali nganye edluliselwayo emayihlawulwe ngawo; (c) ukuba mayihlawulwe kubani, nakweyiphi i-akhawunti yasebhankini, imali nganye edluliselwayo; ‘‘ukumisela’’ kuthetha ukumisela ngommiselo ngokwecandelo 37; ‘‘i-akhawunti yasebhankini eyintloko’’, ngokumayela— (a) nephondo, yi-akhawunti yasebhankini yeNgxowa-mali yeNgeniso yePhondo, exelwe kwicandelo 21(2) lePublic Finance Management Act nelithe igosa lobalo-zimali loVimba weMali yePhondo layiqinisekisa kuVimba weMali yeSizwe; okanye (b) nomasipala, yi-akhawunti yasebhankini kamasipala njengoko kugqitywe ngaloo ndlela ngokwecandelo 8 leMunicipal Finance Management Act; ‘‘iSibonelelo Sokukhathalelwa kweeNdlela zePhondo’’ siSibonelelo Sokukha- thalelwa kweeNdlela zePhondo ekuthethwe ngaso kwiNxalenye A yeShedyuli 4; ‘‘iPublic Finance Management Act’’ yiPublic Finance Management Act, 1999 (uMthetho 1 ka-1999); ‘‘iSibonelelo Sazo Zonke iZithuthi zikaWonkewonke’’ siSibonelelo Sazo Zonke iZithuthi zikaWonkewonke ekuthethwe ngaso kwiNxalenye B yeShedyuli 5; ‘‘iSibonelelo Sazo Zonke iZithuthi zikaWonkewonke’’ siSibonelelo Sazo Zonke iZithuthi zikaWonkewonke ekuthethwe ngaso kwiNxalenye A yeShedyuli 4; ‘‘ikota’’, ngokumayela— (a) nesebe lezwelonke okanye lephondo, lixesha eliqalela— (i) kuEpreli 1 ukuya kuJuni 30; (ii) kuJulayi 1 ukuya kuSeptemba 30; (iii) kuOktoba 1 ukuya kuDisemba 31; okanye (iv) kuJanuwari 1 ukuya kuMatshi 31; okanye (b) nomasipala, lixesha eliqalela— (i) kuJulayi 1 ukuya kuSeptemba 30; (ii) kuOktobha 1 ukuya kuDisemba 31; (iii) (iv) kuEpreli 1 ukuya kuJuni 30; Januwari 1 ukuya kuMatshi 31; okanye 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za
Part
Schedule 6;
- 12 Verify source ↗
No. 43467
AI-assisted research summary: The section defines several terms and requires any agreement, approval, certification, decision, determination, instruction, notification, notice, or request under the Act to be in writing.
12 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 12 ‘‘receiving municipality’’ means a municipality incorporating another municipal- ity or part thereof as a result of a redetermination in terms of section 21(1)(b) of the Municipal Demarcation Act; ‘‘receiving officer’’ means, in relation to— (a) a Schedule 4, 5 or 7 allocation transferred to a province, the accounting officer of the provincial department which receives that allocation or a portion thereof for expenditure through an appropriation from its Provincial Revenue Fund; or (b) a Schedule 4, 5 or 7 allocation transferred or provided in kind to a municipality, the accounting officer of the municipality; ‘‘receiving provincial department’’ in relation to a Schedule 4, 5 or 7 allocation transferred to a province, means the provincial department which receives that allocation or a portion thereof for expenditure through an appropriation from its Provincial Revenue Fund; thereof which is ‘‘releasing municipality’’ means a municipality or part incorporated into another municipality as a result of a redetermination in terms of section 21(1)(b) of the Municipal Demarcation Act; ‘‘School Infrastructure Backlogs Grant’’ means the School Infrastructure Backlogs Grant referred to in Part A of Schedule 6; ‘‘this Act’’ includes any framework or allocation published, or any regulation made, in terms of this Act; ‘‘transferring officer’’ means the accounting officer of a national department that transfers a Schedule 4, 5 or 7 allocation to a province or municipality or spends a Schedule 6 allocation on behalf of a province or municipality; ‘‘Urban Settlements Development Grant’’ means the Urban Settlements Development Grant referred to in Part B of Schedule 4; and ‘‘working day’’ means any day, except a Saturday, a Sunday or a public holiday as defined in the Public Holidays Act, 1994 (Act No. 36 of 1994). (2) Any agreement, approval, certification, decision, determination, instruction, notification, notice or request in terms of this Act must be in writing. Objects of Act
Part
Schedule 6 allocation on behalf of a province or municipality;
- 2 Verify source ↗
The objects of this Act are—
AI-assisted research summary: This section states the Act’s objects: to divide nationally raised revenue equitably, set provinces’ shares, provide certain allocations and conditions, and improve predictability, transparency, and accountability in allocation and reporting.
2. The objects of this Act are— (a) as required by section 214(1) of the Constitution, to provide for— (i) (ii) the equitable division of revenue raised nationally among the three spheres of government; the determination of each province’s equitable share of the provincial share of that revenue; and (iii) other allocations to provinces, local government or municipalities from the national government’s share of that revenue and conditions on which those allocations are made; to promote predictability and certainty in respect of all allocations to provinces and municipalities, in order that provinces and municipalities may plan their budgets over a multi-year period and thereby promote better coordination between policy, planning and budgeting; and to promote transparency and accountability in the resource allocation process, by ensuring that all allocations, except Schedule 6 allocations, are reflected on the budgets of provinces and municipalities and the expenditure of conditional allocations is reported on by the receiving provincial departments and municipalities. (b) (c) 5 10 15 20 25 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 13 13 ‘‘umasipala owamkelayo’’ ngumasipala oginya omnye umasipala okanye inxalenye yakhe ngenxa yokusikwa ngokutsha kwemida ngokwecandelo 21(1)(b) leMunicipal Demarcation Act; ‘‘igosa elamkelayo’’, ngokumayela— (a) nesabelo-mali seShedyuli 4, 5 okanye 7 esidluliselwe kwiphondo, ligosa lezimali lesebe lephondo elamkela eso sabelo-mali okanye inxalenye yaso isesenkcitho yeNgeniso kuthatyathwa yePhondo; okanye kwiNgxo-mali ngokwabelwa (b) nesabelo seShedyuli 4, 5 okanye 7 esidluliselwe okanye esinikwe umasipala singeyomali, ligosa lezimali likamasipala; ‘‘isebe lephondo elamkelayo’’, ngokumayela nesabelo-mali seShedyuli 4, 5 okanye 7 esidluliselwe kwiphondo, lisebe lephondo elamkela eso sabelo-mali okanye inxalenye yaso isesenkcitho ngokwabelwa kuthatyathwa kwiNgxowa-mali yeNgesi yePhondo yalo; ‘‘umasipala okhululayo’’ ngumasipala okanye inxalenye kamasipala ethi ifakelwe komnye umasipala ngenxa yokusikwa ngokutsha kwemida ngokwe- candelo 21(1)(b) leMunicipal Demarcation Act; ‘‘iSibonelelo Sokuxinga Kwezibonelelo-ngangi Zezikolo’’ siSibonelelo Soku- xinga Kwezibonelelo Zezikolo ekuthethwe ngaso kwiNxalenye A yeShedyuli 6; ‘‘lo Mthetho’’ isabelo-mali na esipapashiweyo, okanye nawuphi na ummiselo owenziweyo, ngokwalo Mthetho; ‘‘igosa elidluliselayo’’ ligosa lobalo-zimali lesebe lezwelonke elidlulisela isabelo- mali seShedyuli 4, 5 okanye 7 lisidlulisela kwiphondo okanye kumasipala okanye elisebenzisa isabelo-mali seShedyuli 6 egameni lephondo okanye likamasipala; ‘‘iSibonelelo soPhuhliso Lokuhlaliswa Ezidolophini’’ siSibonelelo soPhuhliso Lokuhlaliswa Ezidolophini ekuthethwe ngao kwiNxalenye B yeShedyuli 4; lize elithi ‘‘usuku lokusebenza’’ lithethe naluphi na usuku, ngaphandle koMgqibelo, iCawa okanye iholide kawonkewonke njengoko luchazwe kwiPublic Holidays Act, 1994 (uMthetho 36 ka-1994). inkqubo-mida nayiphi okanye liquka 5 10 15 20 25 30 (2) Nasiphi na isivumelwano, ukuvunywa, ukuqinisekiswa, isigqibo, uqingqo, umyalelo, ukwaziswa, isaziso okanye isicelo esingokwalo Mthetho masibhalwe phantsi. Iinjongo zalo Mthetho - 2 Verify source ↗
Iinjongo zalo Mthetho—
AI-assisted research summary: This section states the Act’s purposes: to divide national revenue fairly across spheres of government, to ensure provinces get a fair share, and to promote transparency and accountability in how grants and conditional grants are allocated and reported.
2. Iinjongo zalo Mthetho— (a) Ngokwendlela ekufunwa ngayo licandelo 214(1) soMgaqo-siseko, kukwenza 35 ukuba— (i) yahlulwa-hlulwe ngokwanelisayo ingeniso eqokelelwe elizweni lonke kumanqwanqwa amathathu karhulumente; (ii) kukuqingqa isabelo esanelisayo sephondo ngalinye kwisabelo sephondo saloo ngeniso; kunye (iii) nezinye izabelo-mali eziya kumaphondo, kurhulumente wasekuhlaleni okanye koomasipala ukusuka kwisabelo sikarhulumente wezwelonke saloo ngeniso neemeko zoxhomekeko ezenziwa ngayo ezo zabelo- mali; (b) kukukhuthaza kweemeko ukuqondwa nokuqiniseka malunga nazo zonke izabelo-mali eziya kumaphondo nakoomasipala, ukuze amaphondo noomasipala bakwazi ukucwangcisa uhlahlo-lwabiwo-mali lwabo ilolwexesha eliyiminyaka emininzi, kuze ngaloo ndlela kukhuthazwe unxibelelwano olubhetele phakathi komgaqo-nkqubo, ukucwangcisa noku- hlahla ukwabiwa kwemali; kunye kusengaphambili (c) nokukhuthaza ukusebenzela elubala nokuziphendulela kwinkqubo yokwa- biwa kobuncwane, ngokuqinisekisa ukuba zonke izabelo-mali, ngaphendle lwama- kwezabelo-mali zeShedyuli 6, ziyavela kuhlahlo-lwabiwo-mali phondo noloomasipala kwaye nokusetyenziswa kwezabelo-mali ezixhome- keke kwiimeko kwenziwa ingxelo ngako ngamasebe amaphondo awamke- layo nangoomasipala. 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za - 14 Verify source ↗
No. 43467
AI-assisted research summary: The provision sets how nationally raised revenue is divided and requires specific transfers of provincial and municipal equitable shares.
14 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 14 CHAPTER 2 EQUITABLE SHARE ALLOCATIONS Equitable division of revenue raised nationally among spheres of government 3. (1) Revenue raised nationally in respect of the 2020/21 financial year must be divided among the national, provincial and local spheres of government as set out in Column A of Schedule 1. (2) The envisaged division among the national, provincial and local spheres of government of revenue anticipated to be raised nationally in respect of the 2021/22 financial year and the 2022/23 financial year, and which is subject to the Division of Revenue Acts for those financial years, is set out in Column B of Schedule 1. Equitable division of provincial share among provinces 4. (1) Each province’s equitable share of the provincial share of revenue raised nationally in respect of the 2020/21 financial year is set out in Column A of Schedule 2. (2) The envisaged equitable share for each province of revenue anticipated to be raised nationally in respect of the 2021/22 financial year and the 2022/23 financial year, and which is subject to the Division of Revenue Acts for those financial years, is set out in Column B of Schedule 2. (3) The National Treasury must transfer each province’s equitable share referred to in subsection (1) to the corporation for public deposits account of the province in accordance with the payment schedule determined in terms of section 23. Equitable division of local government share among municipalities 5. (1) Each municipality’s equitable share of local government’s share of revenue raised nationally in respect of the 2020/21 financial year is set out in Column A of Schedule 3. (2) The envisaged equitable share for each municipality of revenue anticipated to be raised nationally in respect of the 2021/22 financial year and the 2022/23 financial year, and which is subject to the Division of Revenue Acts for those financial years, is set out in Column B of Schedule 3. (3) The national department responsible for local government must transfer a municipality’s equitable share referred to in subsection (1) to the primary bank account of the municipality in three transfers on 7 July 2020, 8 December 2020 and 16 March 2021, in the amounts determined in terms of section 23(2). Shortfalls and excess revenue 6. (1) If the actual revenue raised nationally in respect of the 2020/21 financial year falls short of the anticipated revenue set out in Column A of Schedule 1, the national government bears the shortfall. (2) If the actual revenue raised nationally in respect of the 2020/21 financial year exceeds the anticipated revenue set out in Column A of Schedule 1, the excess accrues to the national government, and may be used to reduce borrowing or pay debt as part of its share of revenue raised nationally. (3) A portion of national government’s equitable share or excess revenue envisaged in subsection (2), may be appropriated through the applicable legislation envisaged in section 12 of the Money Bills and Related Matters Act, 2009 (Act No. 9 of 2009), to make further allocations to— (a) national departments; or (b) provinces or municipalities. 5 10 15 20 25 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 15 15 ISAHLUKO 2 IZABELO-MALI ZESABELO ESANELISAYO Ukwahlulwa-hlulwa okwanelisayo kwengeniso eqokelelwe elizweni lonke phakathi kwamanqwanqwa karhulumente 3. (1) Ingeniso eqokelelwe elizweni lonke iyeyonyaka-mali ka-2020/21 kufuneka kwahlulelwane ngayo ngamanqwanqwa karhulumente angurhulumente wezwelonke, bamaphondo nabasekuhlaleni njengoko kuchazwe kuMhlathi A weShedyuli 1. (2) Ukwahlulwa-hlulwa ekucingwa ngako phakathi kwamanqwanqwa karhulumente angurhulumente wezwelonke, bamaphondo nabasekuhlaleni kwengeniso ekulindeleke ukuba iqokelelwe elizweni lonke iyeyonyaka-mali ka-2020/21 nonyaka-mali ka- 2022/23, ibe ixhomekeke kwiMithetho yoKwahlulwa-hlulwa kweNgeniso yaloo minyaka-mali, kuchazwe kuMhlathi B weShedyuli 1. Ukwahlulwa-hlulwa okwanelisayo kwesabelo samaphondo phakathi kwama- phondo 4. (1) Isabelo esanelisayo sephondo ngalinye sesabelo sephondo sengeniso lonke iyeyonyaka-mali ka-2020/21 ichazwe kuMhlathi A eqokelelwe elizweni weShedyuli 2. (2) Isabelo esanelisayo ekucingwa ngaso sephondo ngalinye sengeniso ekulindeleke lonke iyeyonyaka-mali ka-2021/22 nonyaka-mali ka- ibe ixhomekeke kwiMithetho yoKwahlulwa-hlulwa kweeNgeniso yaloo ukuba iqokelelwe elizweni 2022/23, minyaka-mali, sichazwe kuMhlathi B weShedyuli 2. (3) Uvimba weMali yeSizwe kufuneka adlulisele isabelo esanelisayo sephondo ngalinye ekuthethwe ngaso kwicandelwana (1) asidlulisele kukopolotyeni we- akhawunti zeemali ezifakwe luluntu yephondo ngokweshedyuli yentlawulo egqitywe ngokwecandelo 23. Ukwahlulwa-hlulwa okwanelisayo kwesabelo soorhulumente basekuhlaleni phakathi koomasipala 5. (1) Isabelo esanelisayo somasipala ngamnye sesabelo sorhulumente wasekuhlaleni sengeniso eqokelelwe elizweni lonke iyeyonyaka-mali ka-2020/21 sichazwe kuMhlathi A weShedyuli 3. (2) Isabelo esanelisayo ekucingwa ngaso somasipala ngamnye sengeniso ekulindeleke ukuba iqokelelwe elizweni lonke iyeyonyaka-mali ka-2021/22 nonyaka- mali ka-2022/23, nesixhomekeke kwiMithetho Yokwahlulwa-hlulwa kweeNgeniso yaloo minyaka-mali, ichazwe kuMhlathi B weShedyuli 3. (3) Isebe lezwelonke eliphathiswe oomasipala basekuhlaleni kufuneka lidlulisele isabelo esanelisayo sikamasipala ekuthethwe ngaso kwicandelwana (1) lisidlulisela kwi-akhawunti eyintloko yasebhankini kamasipala likwenza oko izihlandlo ezintathu ezinguJulayi 7, 2020, noDisemba 8, 2020, noMatshi 16, 2021, kwizixa-mali ezigqitywe ngokwecandelo 23(2). Ukungeneli kwemali efunekayo nokuthi kratya kwengeniso 6. (1) Ukuba eyona ngeniso eqokelelwe elizweni lonke iyeyonyaka-mali ka-2020/21 iwa nganeno kwingeniso ebilindelekile echazwe kuMhlathi A weShedyuli 1, ngurhu- lumente wezwelonke oya kuthwala oko kungeneli kwayo. (2) Ukuba eyona ngeniso eqokelelwe elizweni lonke iyeyonyaka-mali ka-2020/21 ithi kratya kwingeniso ebilindelekile echazwe kuMhlathi A weShedyuli 1, loo mali ethe kratya ngayo iba yekarhulumente wezwelonke, kwaye inokusetyenziswa ukunciphisa ukuboleka okanye ukuhlawula ityala njengenxalenye yesabelo sakhe sengeniso eqokelelwe elizweni lonke. (3) Inxalenye yesabelo esanelisayo sikarhulumente wezwelonke okanye ingeniso ethe kratya ekucingwa ngayo kwicandelwana (2), inokuthi yabiwe ngokomthetho wepalamente osebenza kuloo meko ekucingwa ngawo kwicandelwana 12 leMoney Bills and Related Matters Act, 2009 (Act 9 ka-2009), ukwenza ezinye izabelo-mali— (a) kumasebe ezwelonke; okanye (b) kumaphondo okanye koomasipala. 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za
Part
Schedule 3.
- 16 Verify source ↗
No. 43467
AI-assisted research summary: This provision lists conditional allocations to provinces and municipalities for 2020/21, and sets out indicative allocations for later years.
16 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 16 CHAPTER 3 CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES Part 1 Conditional allocations Conditional allocations to provinces 7. (1) Conditional allocations to provinces for the 2020/21 financial year from the national government’s share of revenue raised nationally are set out in— (a) Part A of Schedule 4, specifying allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets; (b) Part A of Schedule 5, specifying specific-purpose allocations to provinces; (c) Part A of Schedule 6, specifying allocations-in-kind to provinces for designated special programmes; and (d) Part A of Schedule 7, specifying funds that are not allocated to specific provinces, that may be released to provinces to fund an immediate response to a declared disaster or housing emergency. (2) An envisaged division of conditional allocations to provinces from the national government’s share of revenue anticipated to be raised nationally for the 2021/22 financial year and the 2022/23 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1). Conditional allocations to municipalities 8. (1) Conditional allocations to municipalities in respect of the 2020/21 financial year from the national government’s share of revenue raised nationally are set out in— (a) Part B of Schedule 4, specifying allocations to municipalities to supplement the funding of functions funded from municipal budgets; (b) Part B of Schedule 5, specifying specific-purpose allocations to municipali- ties; (c) Part B of Schedule 6, specifying allocations-in-kind to municipalities for designated special programmes; and (d) Part B of Schedule 7, specifying funds that are not allocated to specific municipalities that may be released to municipalities to fund an immediate response to a declared disaster or housing emergency. (2) An envisaged division of conditional allocations to municipalities from the national government’s share of revenue anticipated to be raised nationally for the 2021/22 financial year and the 2022/23 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1). (3) If approved by the National Treasury after consultation with the national Department of Transport, allocations for specific transport contracts for capital projects from the envisaged conditional allocations for the Public Transport Network Grant listed in Column B of Part B of Schedule 5, may not be altered downwards in the Division of Revenue Acts for the 2021/22 financial year and 2022/23 financial year. (4) (a) A municipality that intends to pledge a conditional allocation, or a portion thereof, as security for any obligations in terms of section 48 of the Municipal Finance Management Act, must, in addition to notifying the National Treasury in terms of 5 10 15 20 25 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 17 17 ISAHLUKO 3 IZABELO-MALI EZIXHOMEKEKE KWIIMEKO EZIYA KUMAPHONDO NAKOOMASIPALA iNxalenye 1 Izabelo-mali ezixhomekeke kwiimeko 5 Izabelo-mali ezixhomekeke kwiimeko eziya kumaphondo 7. (1) Izabelo-mali ezixhomekeke kwiimeko eziya kumaphondo zonyaka-mali ka-2020/21 zisuka kwisabelo sikarhulumente wezwelonke sengeniso eqokelelwe elizweni lonke zichazwe— (a) kwiNxalenye A yeShedyuli 4, exela izabelo-mali eziya kumaphondo ukuncedisa ukuxhaswa ngemali kweenkqubo okanye imisebenzi exhaswa ngemali kuthatyathwa kuhlahlo-lwabiwo-mali lwamaphondo; (b) kwiNxalenye A yeShedyuli 5, exela izabelo-mali zenjongo ethile eziya 10 kumaphondo; (c) kwiNxalenye A yeShedyuli 6, exela izabelo ezingeyomali eziya kumaphondo 15 izezeenkqubo ezikhethekileyo ezalathiweyo; nakwi (d) Nxalenye A yeShedyuli 7, exela iimali ezingabelwanga kumaphondo athile, ezinokuthi zikhululwe ziye kumaphondo ukuxhasa xa kusatyelwa ngoku- khawulezileyo kwintlekele ebhengeziweyo okanye kwimeko yequbuliso yokwakhiwa kwezindlu. (2) Ukwahlulwa ekucingwa ngako kwezabelo-mali ezixhomekeke kwiimeko eziya kumaphondo zisuka kwisabelo sengeniso sikarhulumente wenqwanqwa likazwelonke ekulindeleke ukuba iqokelelwe elizweni lonke iyeyonyaka-mali ka-2021/22 nonyaka- mali ka-2022/23, exhomekeke kwiMithetho Yokwahlulwa-hlulwa kweeNgeniso yaminyaka le yaloo minyaka, kuchazwe kuMhlathi B weeShedyuli ekuthethwe ngazo kwicandelwana (1). Izabelo-mali ezixhomekeke kwiimeko eziya koomasipala 8. (1) Izabelo-mali ezixhomekeke kwiimeko eziya koomasipala izezonyaka-mali ka-2020/21 zisuka kwisabelo sikarhulumente kazwelonke esiqokelelwe elizweni lonke zichazwe-— (a) kwiNxalenye B yeShedyuli 4, exela izabelo-mali eziya koomasipala ukuncedisa ekuxhasweni ngemali kwemisebenzi exhaswa ngemali kutha- tyathwa kuhlahlo-lwabiwo-mali loomasipala; (b) kwiNxalenye B yeShedyuli 5, exela izabelo-mali zenjongo ethile eziya koomasipala; (c) kwiNxalenye B yeShedyuli 6, exela izabelo ezingeyiyo imali eziya koomasipala izezeenkqubo ezikhethekileyo ezalathiweyo; nakwi (d) Nxalenye B yeShedyuli 7, exela iimali ezingabelwanga koomaasipala abathile ezinokuthi zikhululwe ziye koomaasipala ukuxhasa xa kusatyelwa ngokukhawulezileyo kwintlekele ebhengeziweyo okanye kwimeko yequ- buliso yokwakhiwa kwezindlu. (2) Ukwahlulwa ekucingwa ngako kwezabelo ezixhomekeke kwiimeko zisiya koomasipala zisuka kwisabelo sengeniso sikarhulumente wezwelonke ekulindeleke ukuba siqokelelwe elizweni lonke isesonyaka-mali ka-2021/22 nonyaka-mali ka- 2022/23, esixhomekeke kwiMithetho Yokwahlulwa-hlulwa kweeNgeniso yaminyaka le yaloo minyaka, kuchazwe kuMhlathi B weeShedyuli ekuthethwe ngazo kwicandelwana (1). (3) Ukuba zivunyiwe nguVimba weMali yeSizwe emva kokubonisana neSebe lezoThutho lezwelonke, izabelo-mali zezivumelwano ezithile zothutho zamaphulo amakhulu kuthatyathwa kwizabelo-mali ezixhomekeke kwiimeko ekucingwa ngazo zeSibonelelo Sazo Zonke iziThuthi zikaWonkewonke ezidweliswe kuMhlathi B weShedyuli 5, azinakutshintshwa ngokuthi zithotywe kwiMithetho Yokwahlulwa- hlulwa kweNgeniso yonyaka-mali ka-2021/22 nonyaka-mali ka-2022/23. (4) (a) Umasipala onenjongo yokubambisa ngesabelo-mali esixhomekeke kwiimeko, okanye inxalenye yaso, njengesibambiso sazo nazo na iimbopheleleko ngokwecandelo 48 leMunicipal Finance Management Act, kufuneka, ukongezelela ekwaziseni uVimba weMali yeSizwe ngokwecandelo 46(3) saloo Mthetho, azise igosa elidluliselayo 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za
Part
Part 1
- 18 Verify source ↗
No. 43467
AI-assisted research summary: The provision requires Schedule 4 transferring officers to control, monitor, and report on transfers and programme performance, and it limits certain grant transfers to municipalities that have submitted the required plan or are exempt.
18 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 18 section 46(3) of that Act, notify the transferring officer and the relevant provincial treasury of that intention and provide the transferring officer and National Treasury at least 21 days to comment before seeking the approval of the municipal council. (b) A municipality must submit financial and non-financial reports, in the format and on the dates determined by the National Treasury, for any project pledged to be partially or fully funded by using a conditional allocation, or a portion thereof, as security as envisaged in paragraph (a). Part 2 Duties of accounting officers in respect of Schedule 4 to 7 allocations Duties of transferring officer in respect of Schedule 4 allocations 9. (1) The transferring officer of a Schedule 4 allocation must— (a) ensure that transfers to all provinces and municipalities are— (i) deposited only into the primary bank account of the relevant province or municipality; and (ii) made in accordance with the payment schedule determined in terms of section 23, unless allocations are withheld or stopped in terms of section 18 or 19; (b) monitor information on financial and non-financial performance of programmes partially or fully funded by an allocation in Part A of Schedule 4, in accordance with subsection (2) and the applicable framework; (c) monitor information on financial and non-financial performance of the Urban Settlements Development Grant and Integrated City Development Grant against the capital budget and the service delivery and budget implementation plan; (d) comply with the applicable framework; (e) (f) submit a quarterly financial and non-financial performance report within 45 days after the end of each quarter to the National Treasury in terms of the applicable framework; and evaluate the performance of programmes funded or partially funded by the allocation and submit such evaluations to the National Treasury within four months after the end of the 2020/21 financial year applicable to a provincial department or a municipality, as the case may be. (2) Any monitoring programme or system that is used to monitor information on financial and non-financial performance of a programme partially or fully funded by a Schedule 4 allocation must— (a) be approved by the National Treasury; (b) not impose any excessive administrative responsibility on receiving officers beyond the provision of standard management and budget information; (c) be compatible and integrated with and not duplicate other relevant national, provincial and local systems; and support compliance with section 11(2). (d) 5 10 15 20 25 30 35 40 (3) A transferring officer may only transfer the Urban Settlements Development Grant or the Integrated City Development Grant to a recipient metropolitan municipality if the municipality has— submitted a built environment performance plan in terms of section 14(1); or (a) (b) been exempted in terms of section 14(5). 45 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 19 19 kwakunye novimba wemali yephondo ochaphazelekayo emazisa ngaloo njongo aze anike igosa elidluliselayo kwakunye noVimba weMali yeSizwe ubuncinane iintsuku ezingama-21 zokutsho abafuna ukukutsho ngaphambi kokufumana imvume yebhunga likamasipala. (b) Umasipala kufuneka angenise iingxelo zemali nezingezozamali, zikwimo nangemihla egqitywe nguVimba weMali yeSizwe, ngalo naliphi na iphulo ekuthenjiswa ukuba lixhaswe ngokuyinxenye okanye ngokupheleleyo ngokusebenzisa isabelo-mali esixhomekeke kwiimeko, okanye inxalenye yaso, njengesibambiso ekucingwa ngaso kwisiqendu (a). iNxalenye 2 5 10 Imisebenzi yamagosa osetyenziso-mali malunga nezabelo-mali zeShedyuli 4 ukuya kweyesi-7 Imisebenzi yegosa elidluliselayo malunga nezabelo-mali yeShedyuli 4 9. (1) Igosa elidluliselayo lesabelo-mali seShedyuli 4 kufuneka— (a) liqinisekise ukuba iimali ezidluliselwayo eziya kuwo onke amaphondo nakoomasipala— 15 (i) zifakwa kuphela kwi-akhawunti eyintloko yasebhankini yephondo elifanelekileyo okanye kamasipala ofanelekileyo; kwaye (ii) zenziwa ngokweshedyuli yentlawulo egqitywe ngokwecandelo 23, ngaphandle kokuba izabelo-mali ziyankonywa okanye ziyamiswa ngokwecandelo 18 okanye 19; (c) (b) liyibek’ esweni ingcombolo engokuqhutywa ngokwasemalini nokungekho ngokwasemalini kweenkqubo ezixhaswa ngokuyinxenye okanye ngokuphe- leleyo sisabelo-mali esikwiNxalenye A yeShedyuli 4, ngokuvumelana necandelwana (2) neenkqubo-mida ezisebenza kwimeko enjalo; liyibek’ esweni ingcombolo engokuqhutywa ngokwasemalini nokungekho ngokwasemalini kweSibonelelo soPhuhliso Lokuhlaliswa Ezidolophini nxamnye nohlahlo-lwabiwo-mali oluyintloko nokunikezelwa kweenkonzo nesicwangciso sokusetyenziswa kohlalo-lwabiwo-mali; (d) ziyahambisana neenkqubo-mida esebenza kuloo meko; (e) lingenise ingxelo yendlela ekuqhutywe ngayo ngekota ngokwasemalini nangokungekho ngokwasemalini zingekapheli iintsuku ezingama-45 iphelile ikota nganye isiya kuVimba weMali yeSizwe ngokweenkqubo-mida ezise- benza kuloo meko; kwakunye liphonononge iindlela eziqhuba ngayo iinkqubo ezixhaswa okanye ezixhaswa lize lingenise olo phononongo kuVimba ngokuyinxenye sisabelo-mali weMali yeSizwe zingekapheli iinyanga ezine uphelile unyaka-mali ka- 2020/21 osebenza kwisebe lephondo okanye kumasipala. (f) (2) Nayiphi na inkqubo yokubek’ esweni esetyenziselwa ukubek’ esweni ingcombolo engokuqhutywa ngokwasemalini okanye ngokungekho ngokwasemalini kwenkqubo exhaswa mgokuyinxenye okanye ngokupheleleyo ngemali sisabelo-mali seShedyuli 4 kufuneka— (a) (b) ivunywe nguVimba weMali yeSizwe; ingawathwalisi uxanduva olugqithiseleyo lolawulo amagosa amkelayo olungaphaya kokunika ulawulo olukumlinganiselo nengcombolo yohlahlo- lwabiwo-mali; ifanelane kwaye idityaniswe kwaye ingaphindi umsebenzi owenziwa zezinye iinkqubo nezasekuhlaleni; zezwelonke, kananjalo ixhase ukwenziwa kwezinto ngokuvisisana necandelo 11(2). ezichaphazelekayo (c) (d) zephondo (3) Igosa elidluliselayo linokuthi lidlulisele iSibonelelo soPhuhliso Lokuhlaliswa Ezidolophini okanye iSibonelelo soPhuhliso lwesiXeko Esidityanisiweyo lisidlulisela kumasipala ombaxa ongumamkeli ukuba umasipala lowo— (a) ungenise isicwangciso sokusebenza kwemeko-bume esingqongileyo ngokwecandelo 14(1); okanye (b) ukhululwe kwisinkqamangelo sokwenza njalo ngokwecandelo 14(5). 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za
Part
Schedule 4 allocation must—
- 20 Verify source ↗
No. 43467
AI-assisted research summary: This section requires transferring officers for Schedule 5 or 6 allocations to certify, transfer, deposit, and report funds in specified ways, and to follow National Treasury instructions.
20 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 20 (4) A framework may impose a duty on the accounting officer of a national or provincial department, other than the transferring officer or receiving officer, that contributes to achieving the purpose of the allocation, and the accounting officer must comply with the duty. Duties of transferring officer in respect of Schedule 5 or 6 allocations 10. (1) The transferring officer of a Schedule 5 or 6 allocation must— (a) not later than 14 days after this Act takes effect, certify to the National Treasury that— (i) any monitoring or system that is used, is compatible and integrated with and does not duplicate other relevant national, provincial and local systems; and (ii) any plans required in terms of the framework of a Schedule 5 allocation regarding the use of the allocation by— (aa) a province, have been approved before the start of the financial year; or (bb) a municipality, shall be approved before the start of the financial (b) in respect of Schedule 5 allocations— year; (i) (ii) transfer funds only after receipt of all information required to be submitted by the receiving officer in terms of this Act and after submission of all relevant information to the National Treasury; transfer funds in accordance with the payment schedule determined in terms of section 23, unless allocations are withheld or stopped in terms of section 18 or 19; and 5 10 15 20 (iii) deposit funds only into the primary bank account of the relevant 25 province or municipality; and (c) comply with the applicable framework. (2) The transferring officer must submit all relevant information and documentation referred to in subsection (1)(a) to the National Treasury within 14 days after this Act takes effect. (3) A transferring officer, who has not complied with subsection (1), must transfer the allocation in the manner instructed by the National Treasury, including transferring the allocation as an unconditional allocation. (4) Before making the first transfer of any allocation in terms of subsection (1)(b), the transferring officer must take note of any notice in terms of section 31(1) containing the details of the relevant primary bank accounts. (5) The transferring officer of a Schedule 5 allocation to a municipality is responsible for monitoring financial and non-financial performance information on programmes funded by the allocation. (6) (a) The transferring officer of a Schedule 5 or 6 allocation must, as part of the reporting envisaged in section 40(4)(c) of the Public Finance Management Act, but subject to paragraph (b), submit information, in the format determined by the National Treasury, for the month in question, and for the 2020/21 financial year up to the end of that month, on— (i) (ii) (iii) (iv) (v) (vi) the amount of funds transferred to a province or municipality; the amount of funds for any province or municipality withheld or stopped in terms of section 18 or 19, the reasons for the withholding or stopping and the steps taken by the transferring officer and the receiving officer to deal with the matters or causes that necessitated the withholding or stopping of the payment; the actual expenditure incurred by the province or municipality in respect of a Schedule 5 allocation; the actual expenditure incurred by the transferring officer in respect of a Schedule 6 allocation; any matter or information that may be required by the applicable framework for the particular allocation; and such other matters as the National Treasury may determine. 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 21 21 (4) lesebe Iinkqubo-mida zisengalithwalisa uxanduva igosa losetyenziso-mali lezwelonke okanye lephondo, ngaphandle kwegosa elidluliselayo okanye igosa elamkelayo elinegalelo ekufezekiseni injongo yesabelo-mali, kwaye igosa losetyenziso- mali kufuneka likwenze okufunwa lolo xanduva. Imisebenzi yegosa elidluliselayo malunga nezabelo-mali zeShedyuli 5 okanye 6 5 10. (1) Igosa elidluliselayo lesabelo-mali seShedyuli 5 okanye 6 kufuneka— (a) zingekapheli iintsuku ezili-14 uqalile ukusebenza lo Mthetho, liqinisekise kuVimba weMali yeSizwe ukuthi— (i) nakuphi na ukubekw’ esweni okanye inkqubo esetyenziswayo, iyafanelana kwaye into-nye kwaye ayiphindi okwenziwa ziinkqubo ezichaphazelekayo nezasekuhlaleni; nokuthi zamaphondo zezwelonke, 10 (ii) naziphi na izicwangciso ezifunekayo ngokwenkqubo-mida yesabelo- mali seShedyuli 5 ngokusetyenziswa kwesabelo-mali— (aa) liphondo, zivunyiwe ngaphambi kokuba kuqale unyaka-mali; 15 okanye (bb) ngumasipala, ziza kuvunywa ngaphambi kokuba kuqale unyaka- (b) malunga nezabelo-mali zeShedyuli 5— mali; (i) (ii) (iii) lidlulisele iimali kuphela emva kokuba lifumene yonke ingcombolo ekufuneka ukuba ingeniswe ligosa elamkelayo ngokwalo Mthetho nasemva kokungeniswa kwayo yonke ingcombolo efanelekileyo kuVimva weMali yeSizwe; lidlulisele egqitywe ngokwecandelo 23, ngaphandle kokuba izabelo zinkonyiwe okanye zimisiwe ngokwecandelo 18 okanye 19; kwaye lifake iimali kuphela kwi-akhawunti eyintloko yasebhankini yephondo elichaphazelekayo okanye umasipala; kwaye ngokweshedyuli yentlawulo iimali (c) lenze okufunwa yimida-nkqubo esebenza kuloo meko. (2) Igosa elidluliselayo kufuneka lingenise yonke ingcombolo efanelekileyo namaxwebhu ekuthethwe ngawo kwicandelwana (1)(a) kuVimba weMali yeSizwe zingekapheli iintsuku ezili-14 uqalile ukusebenza lo Mthetho. (3) Igosa elidluliselayo, elingakwenzanga okufunwa licandelwana (1), kufuneka lisidlulisele isabelo-mali ngendlela eyalelwe nguVimba weMali yeSizwe, kuquka ukudlulisela iisabelo-mali njengesabelo-mali esingamekekanga kwiimeko. (4) Ngaphambi kokuba lidlulisele okokuqala nasiphi na isabelo-mali ngokweca- igosa elidluliselayo kufuneka liqaphele nasiphi na isaziso ndelwana (1)(b), esingokwecandelo 31(1) esineenkcukacha zee-akhawunti eziyintloko ezifanelekileyo zasebhankini. (5) Igosa elidluliselayo lesabelo-mali seShedyuli 5 esiya kumasipala linoxanduva lokubek’ esweni ingcombolo engokwemali nengekho ngokwemali yokuba ziqhuba njani iinkqubo ezixhaswa sisabelo-mali. (a) (6) Igosa elidluliselayo lesabelo-mali seShedyuli 5 okanye 6 kufuneka, njengenxalenye yokwenz’ ingxelo ekucingwa ngako kwicandelo 40(4)(c) sePublic Finance Management Act, kodwa ngokulawulwa sisiqendu (b), lingenise ingcombolo, iyeyaloo nyanga, neyonyaka-mali ikwimo egqitywe nguVimba weMali yeSizwe, ka-2020/21 kude kube sekupheleni kwaloo nyanga, malunga— (i) (ii) nesixa seemali ezidluliselwe kwiphondo okanye kumasipala; nesixa seemali salo naliphi na iphondo okanye umasipala esinkonyiweyo okanye samiswa ngokwecandelo 18 okanye 19, izizathu zokunkonywa okanye naligosa zokumiswa elamkelayo ukuqubisana nemicimbi okanye oonobangela abafunise ukuba ukunkonywa okanye ukumiswa kwentlawulo; namanyathelo elidluliselayo athatyathwe ligosa (iii) neyona nkcitho ekungenwe kuyo liphondo okanye ngumasipala malunga nesabelo-mali seShedyuli 5; neyona nkcitho ekungenwe kuyo ligosa elidluliselayo malunga nesabelo-mali seShedyuli 6; nawo nawuphi na umcimbi okanye ingcombolo enokuthi ifunwe ziinkqubo- mida ezisebenza kule meko izezesabelo-mali esithile; kwakunye neminye imicimbi enokuthi igqitywe nguVimba weMali yeSizwe. (iv) (v) (vi) 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za
Part
Schedule 6 allocation;
- 22 Verify source ↗
No. 43467
AI-assisted research summary: Transferring officers must file specified reports and evaluations with National Treasury on time, and certain grants may be transferred only if stated conditions are met.
22 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 22 (b) For purposes of the application of paragraph (a) to Part B of Schedule 5, the period of 15 days envisaged in section 40(4)(c) of the Public Finance Management Act must be construed to mean a period of 20 days. (7) A transferring officer must submit to the National Treasury— (a) a monthly provincial report on infrastructure expenditure partially or fully funded by the Health Facility Revitalisation Grant, National Health Grant, School Infrastructure Backlogs Grant or Maths, Science and Technology Grant, within 22 days after the end of each month, in the format determined by the National Treasury; and (b) a quarterly performance report on all programmes partially or fully funded by a Schedule 5 or 6 allocation within 45 days after the end of each quarter, in accordance with the applicable framework. (8) The transferring officer must evaluate the performance of all programmes partially or fully funded by a Schedule 5 or 6 allocation and submit such evaluations to the National Treasury within four months after the end of the 2020/21 financial year applicable to a provincial department or a municipality, as the case may be. (9) The transferring officer for the Public Transport Network Grant or Neighbourhood 5 10 15 Development Partnership Grant to a metropolitan municipality— (a) may only transfer the Grant if the municipality has— (i) submitted a built environment performance plan in terms of section 14(1); or 20 (ii) been exempted in terms of section 14(5); and (b) must take into account that built environment performance plan, if applicable, when monitoring and evaluating the performance of the municipality and assessing envisaged plans and allocations for the municipality. (10) The transferring officer of the Human Settlements Development Grant may only transfer the Grant to a province after the relevant receiving officer has complied with section 12(6)(a) and (b). (11) A framework may impose a duty on the accounting officer of a national or provincial department, other than the transferring officer or receiving officer, that contributes to achieving the purpose of the allocation and the accounting officer must comply with the duty. Duties of receiving officer in respect of Schedule 4 allocations 11. (1) The receiving officer of a Schedule 4 allocation is responsible for— (a) complying with the applicable framework; and (b) the manner in which the allocation received from a transferring officer is allocated and spent. (2) The receiving officer of a municipality must— (a) ensure and certify to the National Treasury that the municipality— (i) indicates each programme partially or fully funded by a Schedule 4 allocation in its annual budget and that the allocation is specifically and exclusively appropriated in that budget for utilisation only according to the purpose of the allocation; and (ii) makes public, in terms of section 21A of the Municipal Systems Act, the conditions and other information in respect of the allocation, to facilitate performance measurement and the use of required inputs and outputs; (b) when submitting the municipality’s statements in terms of section 71 of the Municipal Finance Management Act for September 2020, December 2020, March 2021 and June 2021, report to the transferring officer, the relevant provincial treasury and the National Treasury— (i) in respect of the Urban Settlements Development Grant and the Integrated City Development Grant, on financial performance against its capital budget and the measures defined in its service delivery and budget implementation plan; and 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 23 23 (b) Ngenjongo yokusetyenziswa kwesiqendu (a) seNxalenye B yeShedyuli 5, isithuba seentsuku ezili-15 ekucingwa ngalo kwicandelo 40(4)(c) sePublic Finance Management Act kufuneka sithathwe njengesithetha isithuba seentsuku ezingama-20. (7) Igosa elidluliselayo kufuneka lingenise kuVimba weMali yeSizwe— (a) ingxelo yephondo yanyanga zonke engenkcitho yeemfuneko-ngqangi exhaswe ngokuyinxenye okanye ngokupheleleyo ngeSibonelelo Sokuhla- ziywa kweZakhiwo zeMpilo, iSibonelelo seMpilo kaZwelonke, iSibonelelo Sokuxinga kweeMfuneko-ngqangi zeZikolo, iSibonelelo seNzululwazi nobuChwepheshe, zingekapheli iintsuku ezingama-22 iphelile inyanga nganye, ikwimo egqitywe nguVimba weMali yeSizwe; kunye (b) nengxelo yekota yendlela ekuqhutywe ngayo kuzo zonke iinkqubo ezixhaswe ngokuyinxenye okanye ngokupheleleyo sisabelo-mali seShedyuli 5 okanye 6 zingekapheli iintsuku ezingama-45 iphelile ikota nganye, ngokuvumelana neenkqubo-mida esebenza kule meko. (8) Igosa elidluliselayo kufuneka liphonononge indlela eziqhube ngayo zonke iinkqubo ezixhaswe ngokuyinxenye okanye ngokupheleleyo sisabelo-mali seShedyuli 5 okanye 6 lize lingenise oko kuphononongwa kuVimba weMali yeSizwe zingekapheli iinyanga ezine uphelile unyaka-mali ka-2020/21 osebenza kwisebe lephondo okanye kumasipala. 5 10 15 (9) Igosa elidluliselayo leSibonelelo Lazo Zonke iZithuthi zikaWonkewonke okanye 20 iSibonelelo sobuQabane Ekuphuhliseni uMelwane kumasipala ombaxa— (a) linokuthi lisidlulise isibonelelo kuphela ukuba umasipala— (i) ungenise isicwangciso sokuqhuba kwemekobume esingqongileyo eyakhiweyo ngokwecandelo 14(1); okanye (ii) ukhululwe kwisinkqamangelo ngokwecandelo 14(5); kwaye (b) kufuneka licingele eso sicwangciso sokuqhuba kwemekobume esingqo- ngileyo eyakhiweyo, ukuba sikho, xa libek’ esweni kwaye liphonononga indlela aqhube ngayo umasipala kwaye liphonononga izicwangciso ekuci- ngwa ngazo nezabelo-mali zikamasipala. (10) Igosa elidluliselayo leSibonelelo soPhuhliso Lokuhlaliswa Kwabantu linoku- sidlulisela isibonelelo kwiphondo emva kokuba igosa elamkelayo lalapho likwenzile okufunwa licandelo 12(6)(a) no-(b). (11) Inkqubo-mida inokuthi ilinyanzele igosa losetyenziso-mali lesebe lezwelonke okanye lephondo, elingelilo igosa elidluliselayo okanye elamkelayo, nto leyo ethi ibe negalelo ekufezweni kwenjongo yesabelo-mali kwaye igosa losetyenziso-mali kufu- neka likwenze okufunwa sisinyanzelo. Imisebenzi yegosa elamkelayo malunga nezabelo-mali zeShedyuli 4 11. (1) Igosa elamkelayo lesabelo-mali leShedyuli 4 linoxanduva— (a) (b) lokukweza okufunwa yimida-nkqubo esebenza kwimeko; lokubona ukuba isabelo-mali esifunyenwe sivela kwigosa elidluliselayo sabiwa kwaye sisetyenziswa njani. (2) Igosa elamkelayo likamasipala kufuneka— (a) linike isiqinisekiso kuVimba weMali yeSizwe sokuba umasipala— (i) uyayibonisa inkqubo nganye exhaswa ngokuyinxenye okanye ngokupheleleyo sisabelo-mali seShedyuli 4 kuhlahlo-lwabiwo lwakhe lonyaka nokuthi isabelo-mali sabiwa ngokukhethekileyo nangoku- pheleleyo kolo hlahlo-lwabiwo-mali ukuze sisetyenziswe kuphela ngokwenjongo yeso sabelo-mali; kwaye (ii) uzithi pahaha esidlangalaleni, ngokwecandelo 21A leMunicipal Sys- tems Act, iimeko zoxhomekeko nenye ingcombolo emalunga nesabelo- mali, ukuze kube lula ukuqonda ukuba kuqhutywe njani nokuse- tyenziswa kwezimvo ebezifuneka; (b) xa lingenisa izitetimenti zikamasipala ngokwecandelo 71 leMunicipal Fi- nance Management Act kaSeptemba 2020, Disemba 2020, Matshi 2021 noJuni 2021, lenze ingxelo kwigosa elidluliselayo, kuvimba wephondo ofanelekileyo nakuVimba weMali yeSizwe— (i) iyeyeSibonelelo soPhuhliso Lokuhlaliswa Ezidolophini neSibonelelo soPhuhliso lwesiXeko Esidibeneyo, kwindlela ekuqhutywa ngayo ngokwasemalini nxamnye nohlahlo-lwabiwo-mali lwaso esiyintloko namanyathelo axeliweyo kunikezelo lwaso lweenkonzo nesicwa- ngciso sokusetyenziswa kohlahlo-lwabiwo-mali; kananjalo 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za - 24 Verify source ↗
No. 43467
AI-assisted research summary: Receiving officers and the National Treasury must exchange and submit performance reports for Schedule 4, 5, and 7 allocations within set time limits.
24 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 24 (ii) in respect of any other Schedule 4 allocation, on financial performance of programmes partially or fully funded by the allocation; and (c) within 30 days after the end of each quarter, report to the transferring officer and the National Treasury— (i) (ii) in respect of the Urban Settlements Development Grant and the Integrated City Development Grant, on non-financial performance for that quarter against the measures defined in its service delivery and budget implementation plan; and in respect of any other Schedule 4 allocation, on non-financial performance of programmes partially or fully funded by the allocation. (3) The National Treasury must make the report submitted to it in terms of subsection (2)(b) or (c) available to the transferring officer of the Urban Settlements Development Grant, Public Transport Network Grant and Integrated National Electrification Programme Grant and the accounting officer of any other national department having responsibilities relating to the applicable allocation. (4) The receiving officer of a provincial department must submit to the relevant provincial treasury and the transferring officer— (a) as part of the report required in section 40(4)(c) of the Public Finance Management Act, reports on financial and non-financial performance of programmes partially or fully funded by a Schedule 4 allocation; (b) a quarterly non-financial performance report of programmes partially or fully funded by a Schedule 4 allocation within 30 days after the end of each quarter; and a monthly provincial report on infrastructure programmes partially or fully funded by a Schedule 4 allocation within 15 days after the end of each month, in the format determined by the National Treasury. (c) (5) The receiving officer must report on programmes partially or fully funded by a Schedule 4 allocation against the applicable framework in its annual financial statements and annual report. (6) The receiving officer must evaluate the financial and non-financial performance of the provincial department or municipality, as the case may be, in respect of programmes partially or fully funded by a Schedule 4 allocation and submit such evaluation to the transferring officer and the relevant provincial treasury within two months— (a) (b) in respect of a provincial department, after the end of the 2020/21 financial year of the provincial department; and in respect of a municipality, after the end of the 2020/21 financial year of the municipality. Duties of receiving officer in respect of Schedule 5 or 7 allocations 12. (1) The receiving officer of a Schedule 5 or 7 allocation must comply with the applicable framework. (2) The relevant receiving officer must, in respect of a Schedule 5 or 7 allocation transferred to— (a) a province, as part of the report required in section 40(4)(c) of the Public Finance Management Act, report on the matters referred to in subsection (3) and submit a copy of that report to the relevant provincial treasury and the transferring officer; (b) a municipality, as part of the report required in terms of section 71 of the Municipal Finance Management Act, report on the matters referred to in subsection (4) and submit a copy of that report to the relevant provincial treasury, the National Treasury and the relevant transferring officer; and 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 25 25 (ii) iyeyaso nasiphi na esinye isabelo-mali seShedyuli 4, kwindlela ekuqhutywa ngayo ngokwasemalini kwiinkqubo ezixhaswa ngokuyi- nxenye okanye ngokupheleleyo sisabelo-mali; lize lithi (c) zingekapheli kwigosa elidluliselayo nakuVimba weMali yeSizwe— iintsuku ezingama-30 iphelile ikota nganye, lenze ingxelo (i) (ii) kuloo iyeyeSibonelelo soPhuhliso Lokuhlaliswa Ezidolophini neSibonelelo soPhuhliso lwesixeko Esidibeneyo, kwindlela ekuqhutywa ngayo ngokwasemalini axelwe kunikezelo lwaso lweenkonzo nakwisicwangciso sokusetyenziswa kohlahlo-lwabiwo-mali; kananjalo iyeyaso nasiphi na esinye isabelo-mali seShedyuli 4, ngendlela ekuqhutywa kwiinkqubo ezixhaswa ngokuyinxenye okanye ngokupheleleyo sisabelo-mali. ngokwasezimalini namanyathelo kungekuko nxamnye ngayo kota (3) UVimba weMali yeSizwe kufuneka ayenze ingxelo engeniswe kuye ngokwe- ifumaneke kwigosa elidluliselayo leSibonelelo candelwana (2)(b) okanye (c) soPhuhliso Lokuhlaliswa Ezidolophini, iSibonelelo Sazo Zonke iziThuthi zika- Wonkewonke neSibonelelo seNkqubo Yokufakelwa koMbane eZwenilonke nakwigosa losetyenziso-mali lalo naliphi na elinye isebe likazwelonke elinoxanduva oluhlobene nesabelo-mali esisebenza kule meko. 5 10 15 (4) Igosa elamkelayo lesebe lephondo kufuneka lingenise kuvimba wephondo 20 ofanelekileyo nakwigosa elidluliselayo— (a) njengenxalenye yengxelo efunekayo kwicandelo 40(4)(c) sePublic Finance Management Act, iingxelo ngendlela ekuqhutywe ngayo ngokwasemalini nangokungekho ngokwasemalini kwiinkqubo ezixhaswa ngokuyinxenye okanye ngokupheleleyo sisabelo-mali seShedyuli 4; ingxelo yekota yendlela ekuqhutywe ngayo ngokungekho ngokwasemalini kwiinkqubo ezixhaswa ngokuyinxenye okanye ngokupheleleyo sisabelo-mali seShedyuli 4 zingekapheli iintsuku ezingama-30 iphelile ikonta nganye; kunye (b) (c) nengxelo yephondo yenyanga nganye emalunga neenkqubo zeemfuneko- ngqangi ezixhaswa ngokuyinxenye okanye ngokupheleleyo sisabelo-mali seShedyuli 4 zingekapheli iintsuku ezili-15 emva kokuphela kwenyanga nganye, ikwimo egqitywe nguVimba weMali yeSizwe. (5) Igosa elamkelayo kufuneka lenze ingxelo ngeenkqubo ezixhaswa ngokuyinxenye okanye ngokupheleleyo sisabelo-mali seShedyuli 4 nxamnye neenkqubo-mida ezisebenza kule meko kwizitetimeni zemali zonyaka ngamnye nakwingxelo yonyaka ngamnye. (6) Igosa elamkelayo kufuneka liyiphononge indlela eliqhube ngayo ngokwasemalini nangokungekho ngokwasemalini isebe lephondo okanye umasipala, mayela neenkqubo ezixhaswa ngokuyinxenye okanye ngokuphelelyo sisabelo-mali seShedyuli 4 lize lingenise olo phononongo kwigosa elamkelayo nakuvimba wepoondo ofanelekileyo zingekapheli iinyanga ezimbini— (a) xa kulisebe lephondo, emva kokuphela konyaka-mali ka-2020/21 wesebe 25 30 35 40 lephondo; kuze kuthi (b) xa kungumasipala, emva kokuphela konyaka-mali ka-2020/21 kamasipala. 45 Imisebenzi yegosa elamkelayo malunga nezabelo-mali zeShedyuli 5 okanye 7 12. (1) Igosa elamkelayo lesabelo-mali sikaShedyuli 5 okanye 7 kufuneka likwenze okufunwa yinkqubo-mida esebenza kule meko. (2) Igosa elamkelayo elichaphazelekayo kufuneka, malunga nesabelo-mali seShedyuli 5 okanye 7 esidluliselwe— (a) kwiphondo, njengenxalenye yengxelo efunekayo kwicandelo 40(4)(c) lePublic Finance Management Act, lenze ingxelo ngemicimbi ekuthethwe ngayo kwicandelwana (3) lize lingenise ikopi yaloo ngxelo kuvimba wephondo ofanelekileyo nakwigosa elidluliselayo; (b) kumasipala, njengenxalenye yengxelo efunekayo ngokwecandelo 71 seMunicipal Finance Management Act, lenze ingxelo ngemicimbi ekuthe- thwe ngayo kwicandelwana (4) lize lingenise ikopi yaloo ngxelo kuvimba wephondo ofanelekileyo, kuVimba weMali yeSizwe nakwigosa elidluliselayo elichaphazelekayo; kananjalo 50 55 This gazette is also available free online at www.gpwonline.co.za
Part
Schedule 4 allocation against the applicable framework in its annual financial statements
- 26 Verify source ↗
No. 43467
AI-assisted research summary: Provinces or municipalities must submit quarterly non-financial performance reports, and the receiving officer must report and publish certain grant expenditure information within set timeframes.
26 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 26 (c) a province or municipality, submit a quarterly non-financial performance report within 30 days after the end of each quarter. (3) A report for a province in terms of subsection (2)(a) must set out for the month in question and for the 2020/21 financial year up to the end of the month— (a) (b) (c) (d) (e) (f) the amount received by the province; the amount of funds stopped or withheld in terms of section 18 or 19, the reason for the stopping or withholding and any remedial action taken; the actual expenditure by the province in respect of Schedule 5 and 7 allocations; the amount transferred to any national or provincial public entity to implement a programme funded by a Schedule 5 allocation on behalf of a province or to assist the province in implementing the programme; the available figures regarding the expenditure by a public entity referred to in paragraph (d); the extent of compliance with this Act and with the conditions of the allocation provided for in its framework, based on the available information at the time of reporting; (g) an explanation of any material difficulties experienced by the province regarding an allocation which has been received and a summary of the steps taken to deal with such difficulties; (h) any matter or information that may be determined in the framework for the allocation; and such other matters and information as the National Treasury may determine. (4) A report for a municipality in terms of subsection (2)(b) must set out for the month (i) in question and for the 2020/21 financial year up to the end of the month— (a) (b) (c) the amount received by the municipality; the amount of funds stopped or withheld in terms of section 18 or 19, the reason for the stopping or withholding and any remedial action taken; the extent of compliance with this Act and with the conditions of the allocation or part of the allocation provided for in its framework; (f) (e) (d) an explanation of any material difficulties experienced by the municipality regarding an allocation which has been received and a summary of the steps taken to deal with such difficulties; any matter or information that may be determined in the framework for the allocation; and such other matters and information as the National Treasury may determine. (5) The receiving officer must evaluate the financial and non-financial performance of the provincial department or municipality, as the case may be, in respect of programmes partially or fully funded by a Schedule 5 allocation and submit such evaluation to the transferring officer and the relevant provincial treasury within two months after the end of the 2020/21 financial year applicable to a provincial department or a municipality, as the case may be. (6) (a) The receiving officer of the Human Settlements Development Grant must, in consultation with the transferring officer and after consultation with each affected municipality, publish in the Gazette, within 14 days after this Act takes effect, the planned expenditure from the Human Settlements Development Grant, for the 2020/21 financial year, the 2021/22 financial year and the 2022/23 financial year per municipality with level one or level two accreditation. (b) The planned expenditure must— (i) indicate the expenditure to be undertaken directly by the province and transfers to each municipality; and include a payment schedule for transfers to each municipality in the 2020/21 financial year. (ii) (c) The receiving officer of the Human Settlements Development Grant may, by notice in the Gazette, after taking into account the performance of the municipality and after consultation with the affected municipality and in consultation with the transferring officer, amend the planned expenditure for that municipality published in terms of paragraph (a). 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 27 27 (c) kwiphondo okanye kumasipala, lingenise ingxelo yekota yendlela ekuqhu- tywe ngokungekho ngokwasemalini zingekapheli iintsuku ezingama-30 emva kokuphela kwekota nganye. (3) Ingxelo yephondo engokwecandelwana (2)(a) kufuneka ichaze ichazela inyanga leyo ikwachazela unyaka-mali ka-2020/21 kude kube sekupheleni kwenyanga— 5 (a) (b) (c) (d) (e) (f) (g) ichaza isixa-mali esifunyenwe liphondo; isixa seemali ezimisiweyo okanye ezinkonyiweyo ngokwecandelo 18 okanye 19, isizathu sokumiswa okanye sokunkonywa kwakunye naliphi na inyathelo lokulungis’ imeko elithatyathiweyo; eyona nkcitho eyenziwe liphondo malunga nezabelo-mali zeShedyuli 5 neyesi-7; isixa-mali esidluliselwe kulo naliphi na iqumrhu likarhulumente lezwelonke okanye lephondo ukuyenza isebenza inkqubo exhaswa sisabelo-mali seShedyuli 5 egameni lephondo okanye ukuncedisa iphondo ekuyenzeni isebenze inkqubo leyo; amanani afumanekayo angenkcitho eyenziwe liqumrhu likarhulumente ekuthethwe ngalo kwisiqendu (d); ukuthi kwenziwe kangakanani okufunwa ngulo Mthetho nayimiqathango yesabelo-mali enikiweyo yale nkqubo-mida, ngokusekelwe kwingcombolo efumanekayo ngexesha lokwenziwa kwengxelo; ingcaciso ngabo nabuphi na ubunzima obuthe baviwa liphondo ngesabelo- mali athatyathiweyo esifunyenweyo ukuqubisana nobo bunzima; nesishwankathelo samanyathelo (h) nawuphi na umcimbi okanye ingcombolo enokuthi igqitywe kwinkqubo-mida (i) yesabelo-mali; kwakunye neminye imicimbi nengcombolo enokuthi yeSizwe. igqitywe nguVimba weMali (4) Ingxelo kamasipala ngokwecandelwana (2)(b) kufuneka ichaze ichazela loo nyanga ikwachazela nonyaka-mali ka-2020/21 kude kube sekupheleni kwenyanga— (a) (b) isixa-mali esifunyenweyo ngumasipala; isixa-mali esimisiweyo okanye esinkonyiweyo ngokwecandelo 18 okanye 19, isizathu sokumiswa okanye sokunkonywa kwaso kwakunye nalo naliphi na inyathelo lokulungis’ imeko elithatyathiweyo; (c) ukuthi kwenziwe kangakanani okufunwa ngulo Mthetho nokufunwa yimiqathango yesabelo-mali okanye inxalenye yesabelo-mali okuxelwe kwinkqubo-mida yaso; ingcaciso yazo naziphi na iingxaki ezinkulu athe waba nazo umasipala ngesabelo-mali esifunyenweyo nesishwankathelo samanyathelo athatyathi- weyo okuqubisana nezo ngxaki; (d) 10 15 20 25 30 35 (e) nawuphi na umcimbi okanye ingcombolo enokuthi igqitywe kwinkqubo-mida 40 (f) yesabelo-mali; kunye neminye imicimbi nengcombolo enokuthi yeSizwe. igqitywe nguVimba weMali (5) Igosa elamkelayo kufuneka liphonononge indlela ekuqhutywe ngayo ngokwase- malini nangokungekho ngokwasemalini kwesebe lephondo okanye umasipala, malunga neenkqubo ezixhaswa ngemali ngokuyinxenye okanye ngokupheleleyo sisabelo-mali seShedyuli lize lingenise olo phononongo kwigosa elidluliselayo nakuvimba wemali wephondo ofanelekileyo zingekapheli iinyanga ezimbini uphelile unyaka-mali ka- 2020/21 osebenza kwisebe lephondo okanye kumasipala, kuxhomekeke ukuba yeyiphi. (6) (a) Igosa elamkelayo leSibonelelo soPhuhliso Lokuhlaliswa Kwabantu, liboni- sana negosa elidluliselayo nasemva kokubonisana nomasipala ngamnye ochaphazele- kileyo, lipapashe kwiGazethi, zingekapheli iintsuku ezili-14 uqalile ukusebenza lo Mthetho, inkcitho ecetywayo esuka kwiSibonelelo soPhuhliso Lokuhlaliswa Kwabantu, sonyaka-mali ka-2020/21, unyaka-mali ka-2021/22 nonyaka-mali ka-2022/23 ngomasi- pala ngamnye ongqinelwe ngenqanaba lokuqala okanye lesibini. (b) Inkcitho ecetywayo kufuneka— (i) ibonise inkcitho eza kwenziwa ngqo liphondo kunye neemali eziza kudluliselwa kumasipala ngamnye; kananjalo iquke ishedyuli yentlawulo yeemali ezidluliselwa kumasipala ngamnye kunyaka-mali ka-2020/21. (ii) (c) Igosa elamkelayo leSibonelelo soPhuhliso Lokuhlaliswa Kwabantu linokuthi, ngesihlokomiso esikwiGazethi, emva kokucingela indlela aqhube ngayo umasipala nasemva kokubonisana nomasipala ochaphazelekayo kwaye libonisana negosa elidluliselayo, lenze utshintsho kwinkcitho ecetywayo yaloo masipala epapashwe ngokwesiqendu (a). 45 50 55 60 65 This gazette is also available free online at www.gpwonline.co.za - 28 Verify source ↗
No. 43467
AI-assisted research summary: Certain grant receiving officers must file lists, reports, amendments, and evaluations with the relevant treasury bodies by set deadlines, and some municipal officers must submit a built environment performance plan unless exempted.
28 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 28 Duties of receiving officer in respect of infrastructure conditional allocations to provinces 13. (1) The receiving officer of the Education Infrastructure Grant, Health Facility Revitalisation Grant, Human Settlements Development Grant or Provincial Roads Maintenance Grant must— (a) submit to the relevant provincial treasury a list of all infrastructure projects partially or fully funded by the relevant Grant over the medium term expenditure framework for tabling as part of the estimates of provincial expenditure in the provincial legislature in the format determined by the National Treasury; (b) within seven days after the tabling in the legislature, submit the list to the (c) transferring officer and the National Treasury; after consultation with the relevant provincial treasury and the transferring officer, submit any amendments to the list, together with reasons for the amendments, to the provincial treasury for tabling with the adjusted estimates of provincial expenditure; (d) within seven days after the tabling in the legislature, submit the amended list (e) to the transferring officer and the National Treasury; report, in the format and on the date determined by the National Treasury, to the transferring officer, relevant provincial treasury and the National Treasury, on all infrastructure expenditure partially or fully funded by the relevant Grant; (f) within 15 days after the end of each month, in the format determined by the National Treasury, submit to the relevant provincial treasury and transferring officer, a draft report on infrastructure programmes partially or fully funded from those Grants; (g) within 22 days after the end of each month, submit to the National Treasury, a final report on infrastructure programmes partially or fully funded from those Grants; and (h) within two months after the end of the 2020/21 financial year— (i) based on the infrastructure budget of the province, evaluate the financial and non-financial performance of the province in respect of programmes partially or fully funded by the Grant; and submit the evaluation to the transferring officer, the relevant provincial treasury and the National Treasury. (ii) (2) The receiving officer of the Education Infrastructure Grant or Health Facility Revitalisation Grant must— (a) within 22 days after the end of each quarter, submit to the transferring officer, the relevant provincial treasury and the National Treasury, a final report on the filling of posts on the approved establishment for the infrastructure unit of the affected provincial department; and (b) ensure that projects comply with infrastructure delivery management best practice standards and guidelines, as identified and approved by the National Treasury. Infrastructure conditional allocations to metropolitan municipalities 14. (1) The receiving officer of a metropolitan municipality must, unless exempted in terms of subsection (5) and by 29 May 2020, submit to the National Treasury a built environment performance plan that includes all projects partially or fully funded by— 5 10 15 20 25 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 29 29 Imisebenzi yegosa elamkelayo malunga nezabelo-mali ezixhomekeke kwiimeko zeemfuneko-ngqangi eziya kumaphondo 13. (1) Igosa elamkelayo leSibonelelo seeMfuneko-ngqangi zeMfundo, iSibonelelo Sokuhlaziywa kwamaZiko eMpilo, iSibonelelo soPhuhliso Lokuhlaliswa Kwabantu okanye iSibonelelo Sokulungiswa kweeNdlela zePhondo kufuneka— (a) lingenise kuvimba wemali wephondo ofanelekileyo uludwe lwawo onke amaphulo eemfuneko-ngqangi axhaswa ngemali ngokuyinxenye okanye ngokupheleleyo sisabelo-mali esifanelekileyo isesenkqubo-mida yenkcitho sexesha eliphakathi ukuze sithiwe thaca njengenxalenye yoqikelelo lwee- nkcitho zephondo kwindlu yowiso-mithetho yephondo sikwimo egqitywe nguVimba weMali yeSizwe; (b) zingekapheli iintsuku ezisixhenxe emva kokuba sithiwe thaca kwindlu yowiso-mithetho, lingenise uluhlu kwigosa elidluliselayo nakuVimba weMali yeSizwe; emva kokubonisana novimba wemali wephondo ofanelekileyo negosa elidlu- liselayo, lingenise naluphi utshintsho olwenziweyo kuluhlu, kunye nezizathu zolo tshintsho, lizingenisa kuvimba wemali wephondo ukuze luthiwe thaca kunye noqikelelo oluhlengahlengisiweyo lwenkcitho yephondo; (c) (e) (d) zingekapheli iintsuku ezisixhenxe luthiwe thaca kwindlu yowiso-mithetho, lingenise uluhlu olwenziwe utshintsho kwigosa elidluliselayo nakuVimba weMali yeSizwe; lenze ingxelo, ikwimo nangomhla ogqitywe nguVimba weMali yeSizwe, eya kwigosa elidluliselayo, kuvimba wemali wephondo ofanelekileyo nakuVimba weMali yeSizwe, kuyingxelo engayo yonke inkcitho yeemfuneko-ngqangi ezixhaswa ngemali ngokuyinxenye okanye ngokupheleleyo sisibonelelo esichaphazelekayo; zingekapheli iintsuku ezili-15 emva kokuphela kwenyanga nganye, kwimo egqitywe nguVimba wemali yesizwe, linmgenise kuvimba wemali wephondo ofanelekileyo nakwigosa elidluliselayo, ingxelo eseluvavanyo engeenkqubo zeemfuneko-ngqangi ezixhaswa ngemali ngokuyinxenye okanye ngokuphe- leleyo kuthatyathwa kwezo zibonelelo; (f) (g) zingekapheli iintsuku ezingama-22 emva kokuphela kwenyanga, lingenise kuVimba weMali yeSizwe, ingxelo yokugqibela engeenkqubo zeemfuneko- ngqangi ezixhaswa ngemali ngokuyinxenye okanye ngokupheleleyo kuthatyathwa kwezo zibonelelo; kwaye (h) zingekapheli iinyanga ezimbini emva kokuphela konyaka-mali ka-2020/21— (i) ngokusekelwe kuhlahlo-lwabiwo-mali lweemfuneko-ngqangi, lipho- nononge indlela ekuqhutywe ngayo liphondo ngokwasemalini nangokungekho ngokwasemalini kwiinkqubo ezixhaswa ngemali ngokuyinxenye okanye ngokupheleleyo zixhaswa sisibonelelo eso; lize lingenise uphononongo kwigosa elidluliselayo, kuvimba wemali wephondo ofanelekileyo nakuVimba weMali yeSizwe. (2) Igosa elamkelayo leSibonelelo seeMfuneko-ngqangi zeMfundo okanye iSibone- (ii) lelo Sokuhlaziywa kwamaZiko eMpilo kufuneka— (a) zingekapheli iintsuku ezingama-22 emva kokuphela kwekota nganye, lingenise kwigosa elidluliselayo, kuvimba wemali wephondo ofanelekileyo nakuVimba weMali yeSizwe, ingxelo yokugqibela engokuvalwa kwezithuba kwiziko elivunyiweyo leziko leemfuneko-ngqangi zesebe lephondo elicha- phazelekileyo; lize liqinisekise ukuba amaphulo ayakwenza okufunwa yimilinganiselo nazizi- khokelo ezizezona zilungileyo zokuphathwa kokuza neemfuneko-ngqangi, njengoko yalathwe yaza yavunywa nguVimba weMali yeSizwe. (b) 5 10 15 20 25 30 35 40 45 50 Izabelo-mali ezixhomekeke kwiimeko zeemfuneko-ngqangi eziya koomasipala abambaxa 55 14. (1) Igosa elamkelayo likamasipala ombaxa kufuneka, ngaphandle kokuba likhululwe kweso sinkqamangelo ngokwecandelwana (5), kuthi kubetha uMeyi 29, 2020, libe selingenise kuVimba weMali yeSizwe isicwangciso sokwenziwa komsebenzi wemekobume esingqongileyo eyakhiweyo esiquka onke amaphulo axhaswa ngemali ngokuyinxenye okanye ngokupheleleyo— 60 This gazette is also available free online at www.gpwonline.co.za - 30 Verify source ↗
No. 43467
AI-assisted research summary: Municipal built environment performance plans must follow Treasury format, be council-approved, and be shared by Treasury within 7 days; certain officials must report related grant spending in annual statements, and Treasury may exempt a metropolitan municipality from submitting a plan if specified conditions are met.
30 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 30 (a) the Integrated City Development Grant, Urban Settlements Development Grant, Public Transport Network Grant or Neighbourhood Development Partnership Grant referred to in Part B of Schedule 4 and Part B of Schedule 5; and (b) money allocated for the Human Settlements Development Grant received 5 from a province. (2) The built environment performance plan, referred to in subsection (1), must— (a) be in the format determined by the National Treasury, including information on the project pipeline for catalytic urban development projects; (b) demonstrate that the planned expenditure in the municipality’s integration the Grants referred to in subsection (1)(a) collectively, zones from all increases annually; and (c) be approved by its municipal council. (3) The National Treasury must, within seven days after the submission of a built environment performance plan in terms of subsection (1), make the built environment performance plan available to all affected transferring officers and provincial depart- ments. (4) (a) The receiving officer must report in its annual financial statements on the expenditure from each of the Grants mentioned in subsection (1)(a) in each integration zone of the municipality against its built environment performance plan. (b) The transferring officer of the Integrated National Electrification Programme Grant, referred to in Part B of Schedule 6, must report in its annual financial statements on the expenditure in each integration zone of every municipality against the built environment performance plan of the municipality. (a) (5) The National Treasury may— if satisfied that the planning processes of a metropolitan municipality incorporates the content, practices, processes and approach in a built environment performance plan; and (b) on application of the municipality in the form determined by the National Treasury, exempt the municipality from submitting a built environment performance plan. Duties in respect of annual financial statements and annual reports for 2020/21 15. (1) The 2020/21 financial statements of a national department responsible for transferring an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— (a) (b) (c) (d) (e) (f) indicate the total amount of that allocation transferred to a province or municipality; indicate any transfer withheld or stopped in terms of section 18 or 19 in respect of each province or municipality and the reason for the withholding or stopping; indicate any transfer not made in accordance with the payment schedule or amended payment schedule, unless withheld or stopped in terms of section 18 or 19, and the reason for the non-compliance; indicate any reallocations by the National Treasury in terms of section 20; certify that all transfers to a province or municipality were deposited into the primary bank account of a province or municipality; and indicate the funds, if any, used for the administration of the allocation by the receiving officer. (2) The 2020/21 annual report of a national department responsible for transferring an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation, indicate— 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 31 31 (a) iSibonelelo soPhuhliso siSibonelelo soPhuhliso lwesiXeko Esidibeneyo, Sokwakhelwa Ezidolophini, iSibonelelo Sazo Zonke iziThuthi zikaWonke- wonke okanye iSibonelelo sobuQabane soPhuhliso loMelwane ekuthethwe ngaso kwiNxalenye B yeShedyuli 4 neNxalenye B yeShedyuli 5; kunye (b) nemali eyabelwe iSibonelelo soPhuhliso Lokuhlaliswa Kwabantu efunyenwe kwiphondo. (2) Isicwangciso sokwenziwa komsebenzi semekobume esingqongileyo eyakhiweyo, ekuthethwe ngaso kwicandelwana (1), kufuneka— (a) (b) (c) sibe kwimo egqitywe nguVimba weMali yeSizwe, kuquka ingcombolo esezayo engephulo elo iyeyamaphulo okuphuculwa kwemimandla yasezido- lophini akhawulezisa izinto; sibonise ukuba inkcitho ecetywayo kwimimandla yokudityaniswa koomasi- pala esuka kuzo zonke izibonelelo ekuthethwe ngazo kwicandelwana (1)(a) zidibene, iyanda qho ngonyaka; kwaye sivunywe libhunga likamasipala waso. (3) UVimba weMali yeSizwe kufuneka, zingekapheli iintsuku ezisixhenxe emva kokungeniswa kwesicwangciso sokwenziwa komsebenzi semekobume esingqongileyo eyakhiweyo ngokwecandelwana (1), asenze isicwangciso sendlela yokusebenza semekobume esingqongileyo eyakhiweyo sifumaneke kuwo onke amagosa adluliselayo achaphazelekileyo nakumasebe amaphondo. (4) (a) Igosa elamkelayo kufuneka lenze ingxelo kwizitetimenti zalo zalo zonyaka ngenkcitho evela kwisibonelelo ngasinye esikhankanywe kwicandelwana (1)(a) kummandla ngamnye womdibaniso kamasipala nxamnye nesicwangciso sendlela ekuqhutywe ngayo semekobume esingqongileyo eyakhiweyo. (b) Igosa elidluliselayo leSibonelelo seNkqubo Yokufakelwa koMbane eZwenilonke yoMdibaniso, ekuthethwe ngaso kwiNxalenye B yeShedyuli 6, kufuneka lenze ingxelo kwizitetimenti zemali zalo zonyaka ngenkcitho kummandla ngamnye womdibaniso kamasipala ngamnye nxamnye nesicwangciso sendlela emakuqhutywe ngayo semekobume esingqongileyo eyakhiweyo. (5) UVimba weMali yeSizwe usenokuthi— 5 10 15 20 25 30 (a) ukuba wanelisekile ukuba iinkqubo zokucwangcisa zikamasipala ombaxa ziquka iinkqubo nendlela yokwenza kwisicwangciso sendlela emakuqhutywe ngayo semekobume esingqongileyo eyakhiweyo. izinto ezenziwayo, iziqulatho, (b) Kusakwenziwa isicelo ngumasipala sikwimo egqitywe nguVimba wemali 35 yeSizwe, amkhulule umasipala kwisinkqamangelo sokungenisa isicwangciso sendlela emaku- qhutywe ngayo semekobume esingqongileyo eyakhiweyo. Imisebenzi malunga nezitetimenti zemali zonyaka neengxelo zonyaka zika-2020/21 15. (1) Izitetimenti zonyaka zika-2020/21 zesebe lezwelonke elinoxanduva lokudlu- lisela isabelo-mali esikwiShedyuli 4, 5 okanye 7 kufuneka, ukongezelela kuyo nayiphi na imfuneko yawo nawuphi na umthetho wepalamente— (a) zibonise isixa-mali sisonke seso sabelo-mali esidluliselwe kwiphondo okanye kumasipala; (b) zibonise nayiphi na imali yokudluliselwa enkonyiweyo okanye emisiweyo ngokwecandelo 18 okanye 19 iyeyephondo ngalinye okanye umasipala nesizathu sokunkonywa okanye ukumiswa; zibonise nayiphi na imali yokudluliswa engenziwanga ngokweshedyuli yentlawulo okanye ishedyuli yentlawulo eyenziwe utshintsho, ngaphandle kokuba inkonywe okanye imiswe ngokwecandelo 18 okanye 19, nesizathu sokungenziwa ngokweshedyuli; (c) (d) zibonise naziphi na izabelo-mali ezenziwe ngokutsha nguVimba weMali (e) (f) yeSizwe ngokwecandelo 20; ziqinisekise ukuba zonke iimali ezidluliselwa kwiphondo okanye kumasipala zifakwe kwi-akhawunti eyintloko yasebhankini yephondo okanye kamasi- pala; kwaye zibonise iimali, ukuba zikho, ezisetyenziselwe ukulawulwa kwesabelo-mali ligosa elamkelayo. (2) Ingxelo yonyaka ka-2020/21 yesebe lezwelonke elinoxanduva lokudlulisela isabelo-mali esikwiShedyuli 4, 5 okanye 7 kufuneka, ukongezelela nakweyiphi na imfuneko yawo nawuphi na omnye umthetho wepalamente ibonise— 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za
Part
Schedule 5; and
- 32 Verify source ↗
No. 43467
AI-assisted research summary: National Treasury must publish specified conditional allocations and frameworks in the Gazette within 14 working days after the Act takes effect, and it may amend published allocations or frameworks to correct errors or omissions.
32 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 32 (b) (a) the reasons for the withholding or stopping of all transfers to a province or municipality in terms of section 18 or 19; the extent that compliance with this Act by provinces or municipalities was monitored; the extent that the allocation achieved its objectives and outputs; and (c) (d) any non-compliance with this Act and the steps taken to address the non-compliance. (3) The 2020/21 financial statements of a provincial department receiving an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— (a) (b) indicate the total amount of all allocations received; indicate the total amount of allocations received that were budgeted to be transferred to municipalities and public entities, including— (i) (ii) the amounts transferred to municipalities and public entities, respec- tively; and the reasons for any discrepancies; (c) indicate the total amount of actual expenditure on each Schedule 5 or 7 allocation; and (d) certify that all transfers of allocations in Schedules 4, 5 and 7 to the province were deposited into the primary bank account of the province. (4) The 2020/21 annual report of a provincial department receiving an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— indicate the extent that the provincial department complied with this Act; (a) indicate the steps taken to address non-compliance with this Act; (b) indicate the extent that the allocation achieved its objectives and outputs; (c) (d) contain any other information that may be specified in the framework for the allocation; and contain such other information as the National Treasury may determine. (e) (5) The 2020/21 financial statements and annual report of a municipality receiving an allocation in Schedule 4, 5 or 7 must be prepared in accordance with the Municipal Finance Management Act. (6) To facilitate the monitoring of performance and the audit of the allocations for the 2020/21 financial year, the National Treasury may determine the format in which receiving officers must report on conditional allocations to municipalities in terms of sections 11(2)(c) and 12(2)(c). Part 3 Matters relating to Schedule 4 to 7 allocations Publication of allocations and frameworks 16. (1) The National Treasury must, within 14 working days after this Act takes effect, publish by notice in the Gazette— (a) (b) (c) the conditional allocations per municipality for Part B of Schedule 5 allocations; the indicative conditional allocations per province for Part A of Schedule 6 allocations and per municipality for Part B of Schedule 6 allocations; and the framework for each conditional allocation in Schedules 4 to 7. (2) For purposes of correcting an error or omission in an allocation or framework published in terms of subsection (1)(a) or (c), the National Treasury must— (a) on its initiative and after consultation with the relevant transferring officer; or (b) at the written request of the relevant transferring officer, by notice in the Gazette, amend the affected allocation or framework. 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 33 33 (a) izizathu zokunkonywa okanye zokumiswa kwazo zonke iimali zokudluli- selwa kwiphondo okanye kumasipala ngokwecandelo 18 okanye 19; (b) ukuba kuye kwabekw’ esweni kangakanani ukwenziwa kokufunwa ngulo Mthetho ngamaphondo okanye ngoomasipala; (c) ukuthi isabelo-mali sizifeze kangakanani iinjongo zaso; nokuthi (d) kubekho kusini na ukungenziwa kokufunwa ngulo Mthetho, namanyathelo 5 athatyathiweyo ukulungisa ukungenziwa. (3) Izitetimenti zemali zika-2020/21 zesebe lephondo elinoxanduva lokwamkela isabelo-mali esikwiShedyuli 4, 5 okanye 7 kufuneka, ukongezelela nakweyiphi na imfuneko yawo nawuphi na omnye umthetho wepalamente— 10 (a) zibonise isixa-mali sisonke sazo zonke izabelo-mali ezifunyenweyo; (b) zibonise isixa-mali sisonke sezabelo-mali ezifunyenweyo ebezilondolozelwe ukudluliselwa koomasipala nakumaqumrhu karhulumente, kuquka— (i) izixa-mali ezidluliselwe koomasipala nakumaqumrhu karhulumente; kwakunye 15 (ii) nezizathu zokungafani okukhoyo; (c) zibonise isixa-mali sisonke seyona nkcitho eyenziweyo kwisabelo-mali ngasinye seShedyuli 5 okanye 7; zize (d) ziqinisekise ukuba zonke iimali zokudluliselwa zezabelo-mali zeShedyuli 4, 5 neyesi-7 eziya kumaphondo zafakwa kwi-akhawunti eyintloko yasebhankini yephondo. (4) Ingxelo yonyaka ka-2020/21 yesebe lephondo elifumana isabelo-mali seShedyuli 4, 5 okanye 7 kufuneka, ukongezelela kuyo nayiphi na imfuneko yawo nawuphi na omnye umthetho wepalamente— (a) (b) (c) (d) (e) ibonise ukuba isebe lephondo likwenze kangakanani okufunwa ngulo Mthetho; ibonise amanyathelo athatyathiweyo okulungisa ukungakwenzi okufunwa ngulo Mthetho; ibonise ukuba isabelo-mali sizifeze kangakanani iinjongo zaso; iqulathe nayiphi na enye ingcombolo enokuthi yesabelo-mali; kananjalo iqulathe enye ingcombolo enokuthi ifunwe nguVimba weMali yeSizwe. ixelwe kwimida-nkqubo (5) Izitetimenti zonyaka zika-2020/21 nengxelo yonyaka kamasipala ofumana isabelo-mali seShedyuli 4, 5 okanye 7 kufuneka zilungiselelwe ngokweMunicipal Finance Management Act. (6) Ukukwenza kube lula ukubekw’ esweni kwendlela eziqhuba ngayo nokuhlolwa kwezabelo-mali zonyaka-mali zika-2020/21, uVimba weMali yeSizwe unokwenza ingxelo ngezabelo-mali isigqibo ngemo emakathi ezixhomekeke kwiimeko eziya koomasipala ngokwamacandelo 11(2)(c) no-12(2)(c). amkelayo enze amagosa iNxalenye 3 Imicimbi emalunga nezabelo-mali zeShedyuli 4 ukuya kweyesi-7 Ukupapashwa kwezabelo-mali neenkqubo-mida 16. (1) UVimba weMali yeSizwe kufuneka, zingekapheli iintsuku ezili-14 uqalile ukusebenza lo Mthetho, apapashe ngesihlokomiso kwiGazethi— (a) (b) izabelo-mali ezixhomekeke kwiimeko zomasipala ngamnye kuzizabelo-mali zeNxalenye B yeShedyuli 5; izabelo-mali ezixhomekeke kwiimeko ezibonisa nto ithile ngephondo ngalinye kuzizabelo-mali zeNxalenye A zeShedyuli 6 nangomasipala ngamnye kuzezeNxalenye B yeShedyuli 4 ukuya kweye-7. (2) Ngenjongo yokulungisa impazamo okanye yokwenzanga obekufanele kwenziwe kwisabelo-mali okanye kwinkqubo-mida epapashwe ngokwecandelwana (1)(a) okanye (c), uVimba weMali yeSizwe kufuneka— (a) ngokunokwakhe nasemva kokubonisana negosa elidluliselayo elichaphaze- lekayo; okanye (b) xa kucele ngembalelwano igosa elidluliselayo elichaphazelekayo, ngesihlokomiso kwiGazethi, enze utshintsho kwisabelo-mali esichaphazelekayo okanye kwinkqubo-mida; 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za
Part
Schedule 5;
- 44 Verify source ↗
No. 43467
AI-assisted research summary: National Treasury may convert certain grant allocations, but must publish notice and send copies to affected officers.
44 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 44 (d) there is a history of poor performance in the previous two financial years for the relevant allocation to the receiving officer, including withholding and stopping of allocations. (3) If satisfied that a municipality has failed to follow the applicable procurement prescripts, the National Treasury may, at the request of the transferring officer or in its discretion, after consultation with the relevant transferring officer and receiving officer, convert any portion of an allocation listed in Part B of Schedule 5 to one listed in Part B of Schedule 6. (4) (a) Any portion of an allocation, except the School Infrastructure Backlogs Grant, converted in terms of subsections (1), (2) or (3) must— (i) (ii) be used for the same province or municipality to which the allocation was originally made; and if— (aa) possible, be used to implement the same project or projects that were planned if the allocation had not been converted; or (bb) not possible, the receiving officer must sign an agreement that defines any new project to be funded, before it is implemented. (b) The School Infrastructure Backlogs Grant must be used— (i) (ii) for the same province to which the allocation was originally made; and to implement the same project or projects that were planned if the allocation had not been converted. 5 10 15 20 (5) The National Treasury must— (a) give notice in the Gazette of a conversion in terms of subsection (1), (2) or (3); and (b) provide a copy of the notice to the transferring officer and each affected 25 receiving officer. (6) A conversion in terms of subsection (1), (2) or (3) takes effect on the date of publication of the notice in terms of subsection (5)(a). (7) If an allocation listed in Part B of Schedule 7 is insufficient for a declared disaster or housing emergency referred to in section 26(3)(a), the National Treasury may, after consultation with, or on the request of, the relevant transferring officer, convert any portion of— (a) the Provincial Disaster Relief Grant listed in Part A of Schedule 7 to the Municipal Disaster Relief Grant listed in Part B of Schedule 7; the Municipal Disaster Relief Grant listed in Part B of Schedule 7 to the Provincial Disaster Relief Grant listed in Part A of Schedule 7; the Provincial Emergency Housing Grant listed in Part A of Schedule 7 to the Municipal Emergency Housing Grant listed in Part B of Schedule 7; or the Municipal Emergency Housing Grant listed in Part B of Schedule 7 to the Provincial Emergency Housing Grant listed in Part A of Schedule 7. (b) (c) (d) (8) The National Treasury must— (a) in the notice published in terms of section 26(3)(c), include notification of the conversion in terms of subsection (7) and the effective date referred to in subsection (9); and (b) provide a copy of the notice to the transferring officer. (9) A conversion in terms of subsection (7) takes effect on the date that the National Treasury approves it. 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 45 45 (d) kukho imbali yokungaqhubi kakuhle kwiminyaka-mali emibini yanga- phambili yezabelo-mali zesibonelelo esichaphazelekayo esiya kweli gosa elamkelayo, kuquka ukunkonya nokumisa zonke izabelo-mali. (3) Ukuba wanelisekile ukuba umasipala woyisakele ukulandela iindlela zokuthenga ezimiselweyo ngokweMunicipal Finance Management Act, uVimba weMali yeSizwe unokuthi, xa kucele igosa elidluliselayo okanye ngokuqonda okukokwakhe, emva kokubonisana negosa elidluliselayo elichaphazelekayo negosa elamkelayo, aguqule nayiphi na inxalenye yesabelo-mali esidweliswe kwiNxalenye B yeShedyuli 5 ibe yedweliswe kwiNxalenye B yeShedyuli 6. (4) (a) Nayiphi na inxalenye yesabelo-mali, ngaphandle kweSibonelelo Sokuxinga kweeMfuneko-ngqangi zeZikolo, eguqulwe ngokwecandelwana (1), (2) okanye (3) kufuneka— (i) (ii) isetyenziselwe kwa-elo phondo okanye kwaloo masipala esasenzelwe yena ekuqaleni isabelo-mali eso; kuze kuthi ukuba— (aa) kunokwenzeka, sisetyenziselwe ukulenza lisebenze kwa-eliya phulo okanye amaphulo awayecetyiwe ukuba isabelo-mali eso besingaguqu- lwanga; okanye (bb) akunakwenzeka, igosa elamkelayo kufuneka lityikitye isivumelwano esichaza iphulo elitsha emalixhaswe ngemali, ngaphambi kokuba lenziwe lisebenze. (b) Isibonelelo Sokuxinga kweeMfuneko-ngqangi zeZikolo kufuneka sisetyenzi- selwe— (i) (ii) kwa-eliya phondo esasenzelwe lona ekuqaleni isabelo-mali; kananjalo nokulenza lisebenze kwa-eliya phulo okanye amaphulo awayecetyiwe ukuba isabelo-mali sasingaguqulwanga. (5) UVimba weMali yeSizwe kufuneka— 5 10 15 20 25 (a) enze isihlokomiso kwiGazethi sokuguqulwa ngokwecandelwana (1), (2) okanye (3); aze (b) anike ikopi yesihlokomiso ayinike igosa elidluliselayo negosa elamkelayo 30 ngalinye elichaphazelekayo. (6) Ukuguqulwa ngokwecandelwa (1), (2) okanye (3) kuqala ukusebenza ngomhla wokupapashwa kwesihlokomiso ngokwecandelwana (5)(a). (7) Ukuba isabelo-mali esidweliswe kwiNxalenye B yeShedyuli 7 asanelanga kwintlekele ebhengezwe njengentlekele okanye kwimeko yequbuliso efunisa ukwa- khiwa kwezindlu ekuthethwe ngayo kwicandelo 26(3)(a), uVimba weMali yeSizwe unokuthi, emva kokubonisana negosa elidluliselayo elichapahazelekayo, okanye ngokucelwa lilo, aguqule nayiphi na inxalenye— (a) yeSibonelelo Sokuncedisa kwiNtlekele yePhondo esidweliswe kwiNxalenye A seShedyuli 7ibe siSibonelelo Sokuncedisa kwiNtlekele kaMasipala esidweliswe kwiNxalenye B yeShedyuli 7; (b) yeSibonelelo Sokuncedisa kwiNtlekele kaMasipala esikwiNxalenye B siSibonelelo Sokuncedisa kwiNtlekele yePhondo yeShedyuli 7 ibe ekwiNxalenye A yeShedyuli 7; (c) yeSibonelelo seMeko yeQubuliso Efunisa Ukwakhiwa Kwezindlu kwiPhondo esidweliswe kwiNxalenye A yeShedyuli 7 ibe siSibonelelo seMeko yeQubuliso Efunisa Ukwakhiwa Kwezindlu kuMasipala esidweliswe kwiNxalenye B yeShedyuli 7; okanye seMeko yeQubuliso Efunisa Ukwakhiwa Kwezindlu kuMasipala esidweliswe kwiNxalenye B yeShedyuli 7 ibe siSibonelelo seMeko yeQubuliso Efunisa Ukwakhiwa Kwezindlu kwiPhondo esidweliswe kwiNxalenye A yeShedyuli 7. (d) yeSibonelelo (8) UVimba weMali yeSizwe kufuneka— (a) kwisihlokomiso esipapashwe ngokwecandelo 26(3)(c), aquke ukwaziswa ngawo okungokuguqulwa ukusebenza ekuthethwe ngawo kwicandelwana (9); okanye ngokwecandelwana okuqala nomhla (7) (b) anike igosa elidluliselayo ikopi yesaziso. (7) okungokwecandelwana (9) Ukuguqulwa okwamkelwe ngawo nguVimba weMali yeSizwe. kuqala ukusebenza ngomhla 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za - 46 Verify source ↗
No. 43467
AI-assisted research summary: Unspent conditional allocations at the end of 2020/21 generally revert to the National Revenue Fund unless a roll-over is approved.
46 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 Unspent conditional allocations 46 22. (1) Despite a provision to the contrary in the Public Finance Management Act or the Municipal Finance Management Act, any conditional allocation, or a portion thereof, that is not spent at the end of the 2020/21 financial year reverts to the National Revenue Fund, unless the roll-over of the allocation is approved in terms of subsection (2). (2) The National Treasury may, at the request of a transferring officer, receiving officer or provincial treasury, approve a roll-over of a conditional allocation to the 2021/22 financial year if the unspent funds are committed to identifiable projects. (3) (a) The receiving officer must ensure that any funds that must revert to the National Revenue Fund in terms of subsection (1), are paid into that Fund by the date determined by the National Treasury. (b) The receiving officer must— (i) in the case of a provincial department, request the roll-over of unspent funds through its provincial treasury; and inform the transferring officer of all processes regarding the request. (ii) (4) (a) The National Treasury may, subject to paragraphs (b) and (c), offset any funds that must revert to the National Revenue Fund in terms of subsection (1), but not paid into that Fund by the date determined in terms of subsection (3)(a)— (i) (ii) in respect of a province, against future transfers of conditional allocations to that province; or in respect of a municipality, against future transfers of the equitable share or conditional allocations to that municipality. (b) Before any funds are offset in terms of paragraph (a), the National Treasury must give the relevant transferring officer, province or municipality— (i) (ii) notice of the intention to offset amounts against future allocations, the intended amount to be offset against allocations, the intended date for the offsetting and the reasons for the offsetting; and an opportunity, within 14 days of receipt of the notice, to— (aa) propose an alternative date for offsetting; (bb) make written submissions why the full or a part of the amount should not be offset; or (cc) propose an alternative date or dates by which the amount, or portions thereof, must be paid into the National Revenue Fund. (c) The National Treasury must— (i) accept the date or dates proposed in terms of paragraph (b)(ii)(aa) or (cc) or determine a different date or dates; or (ii) accept or reject the submissions made in terms of paragraph (b)(ii)(bb). (5) (a) The National Treasury may amend the amount of the equitable share or a conditional allocation offset in terms of subsection (4). (b) If the amendment envisaged in paragraph (a) results in an underpayment to a municipality— (i) (ii) in respect of the equitable share of the municipality, the department responsible for local government must, despite section 5(3), transfer the difference to the municipality within 10 days; or in respect of a conditional allocation of the municipality, the transferring officer must, despite the payment schedule envisaged in section 23(3), transfer the difference to the municipality within 10 days. (c) If the amendment in terms of paragraph (a) results in an overpayment to a municipality, section 25 applies. 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 47 47 Izabelo-mali ezixhomekeke kwiimeko ezingasetyenziswanga 22. (1) Kungakhathaliseki ukuba kukho okuchasene noku okutshiwo kwiPublic Finance Management Act okanye kwiMunicipal Finance Management Act, nasiphi na isabelo-mali esixhomekeke kwiimeko, okanye inxalenye yaso, esingasetyenziswanga xa kuphela unyaka-mali ka-2020/21 sibuyela kwiNgxowa-mali yeNgeniso yeSizwe, ngaphandle kokuba kuvunyiwe ukuba sidluliselwe kunyaka olandelayo ngokwe- candelwana (2). (2) UVimba weMali yeSizwe unokuthi, ngokucelwa ligosa elidluliselayo, okanye igosa elamkelayo okanye uvimba wemali wephondo, avumele ukudluliselwa kunyaka olandelayo kwesabelo-mali esixhomekeke kwiimeko siye kunyaka-mali ka-2021/22 ukuba iimali ezingasetyenziswanga ziza kusetyenziswa kumaphulo acacileyo. (3) (a) Igosa elamkelayo kufuneka liqinisekise ukuba naziphi na iimali ekufuneka zibuyele kwiNgxowa-mali yeNgeniso yeSizwe ngokwecandelwana (1), ziba sezifakwe kwiNgxowa-mali ngomhla ogqitywe nguVimba weMali yeSizwe. licele ukudluliselwa kunyaka olandelayo kweemali (b) Igosa elamkelayo kufuneka— xa kulisebe lephondo, (i) ezingasetyenziswanga ngokusebenzisa uvimba wemali yephondo; (ii) lazise igosa elidluliselayo ngazo zonke iinkqubo ezimalunga nesi sicelo. (4) (a) UVimba weMali yeSizwe unokuthi, ngokulawulwa sisiqendu (b) no-(c), indawo yeemali ekufuneka zibuyele kwiNgxowa-mali yeNgeniso yeSizwe ngokwe- candelwana (1), kodwa ezingafakwanga kuloo Ngxowa-mali kwade kwabetha umhla ogqitywe ngokwecandelwana (3)(a)— (i) (ii) xa kuliphondo, indawo yezo mali ayivale ngeemali ebeziza kudluliselwa kwixesha elizayo zezabelo ezixhomekeke kwiimeko eziya kwelo phondo; okanye xa kungumasipala, indawo yezo mali ayivale ngeemali ebeziza kudluliselwa zesabelo esanelisayo okanye izabelo-mali ezixhomekeke kwiimeko eziya kuloo masipala. (b) Ngaphambi kokuba iimali indawo yazo ithathwe zezinye ngokwesiqendu (a), uVimba weMali yeSizwe kufuneka anike igosa elidluliselayo elichaphazelekayo, iphondo okanye umasipala— (i) (ii) isaziso sokuba unenjongo yokuba iimali ezithile indawo yazo ithathwe zizabelo-mali zexesha elizayo, alazise nangesixa-mali anenjongo yokuba indawo ithathwe sesinye, alazise nomhla ekucetywa ukuba kwenzeke ngawo oko , nezizathu zokuba iimali ezithile indawo yazo ithathwe zezinye; kananjalo nethuba, zingekapheli iintsuku ezili-14 esifumene isaziso eso, lokuba— (aa) acebise ukuba kungaba ngowuphi omnye umhla wokuba iimali indawo yazo ithathwe zezinye; (bb) abhale oko afuna ukukutsho exela ukuba kungani kungenakuba sisixa-mali esipheleleyo okanye inxalenye yaso esithatha indawo yesinye; okanye (cc) acebise ukuba kungangowuphi omnye umhla okanye imihla ekufuneka isixa-mali, okanye iinxalenye zaso, zibe sezifakiwe kwiNgxowa-mali yeNgeniso yeSizwe. (c) UVimba weMali yeSizwe kufuneka— (i) awamkele umhla okanye imihla ekucetyiswa yona ngokwesiqendu (b)(ii)(aa) okanye (cc) okanye atyumbe omnye umhla okanye imihla; okanye azamkele okanye angazamkeli (b)(ii)(bb). iingongoma ezivelisiweyo ngokwesiqendu (ii) (5) (a) UVimba weMali yeSizwe unokuthi enze utshintsho kwisixa-mali sesabelo esanelisayo okanye sesabelo-mali esixhomekeke kwiimeko esindawo yaso ithatyathwe sesinye ngokwecandelwana (4). (b) Ukuba utshintsho ekucingwa ngalo kwisiqendu (a) sibangela ukuba ibe ncinane kunelindelekileyo imali ehlawulwa umasipala— (i) (ii) xa kusisabelo esanelisayo sikamasipala, isebe elinoxanduva lorhulumente wasekuhlaleni kufuneka, nangona lisitsho oku likutshoyo icandelo 5(3), liwudlulisele kumasipala umahluko zingekapheli iintsuku ezili-10; okanye xa kusisabelo-mali esixhomekeke kwiimeko sikamasipala, igosa elidluliselayo kufuneka, nangona isitsho oku ekutshoyo ishedyuli yentlawulo ekucingwa ngayo kwicandelo 23(3), liwudlulisele kumasipala umahluko zingekapheli iintsuku ezili-10. (c) Ukuba utshintsho olungokwesiqendu (a) lubangela ukuba ibe ngentla kunelindelekileyo imali ehlalwulwa umasipala, kusebenza icandelo 25. 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za - 48 Verify source ↗
No. 43467
AI-assisted research summary: This section sets rules for how the National Treasury and transferring officers schedule and make equitable share and conditional allocation payments to provinces and municipalities.
48 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 48 CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Payment requirements 23. (1) (a) The National Treasury must, after consultation with the provincial treasury, determine the payment schedule for the transfer of a province’s equitable share allocation. (b) In determining the payment schedule, the National Treasury must take into account the monthly expenditure commitments of provinces and seek to minimise risk and debt servicing costs for national and provincial government. (c) Despite paragraph (a), the National Treasury may advance funds to a province in respect of its equitable share, or a portion thereof, which has not yet fallen due for transfer in terms of the payment schedule— (i) for cash management purposes relating to the corporation for public deposits account or when an intervention in terms of section 100 of the Constitution takes place; and on such conditions as it may determine. (ii) (d) Any advance in terms of paragraph (c) must be offset against transfers to the province, which would otherwise become due in terms of the payment schedule. (2) (a) The National Treasury must, after consultation with the national department responsible for local government, determine the amount of a municipality’s equitable share allocation to be transferred on each date referred to in section 5(3). (b) If an amount less than the amount approved in terms of paragraph (a) is paid to a municipality, the difference must, despite section 5(3), be paid within 10 days after it comes to the attention of the national department responsible for local government. (c) Despite paragraph (a), the National Treasury may approve a request or direct that the equitable share, or a portion thereof, which has not yet fallen due for transfer in terms of section 5(3), be advanced to a municipality— (i) (ii) after consultation with the national department responsible for local govern- ment; for purposes of cash management in the municipality or an intervention in terms of section 139 of the Constitution or section 137, 139 or 150 of the Municipal Finance Management Act; and (iii) on such conditions as the National Treasury may determine. (d) Any advance in terms of paragraph (c) must be offset against transfers to the municipality, which would otherwise become due in terms of section 5(3). (3) (a) Subject to section 28(1), the National Treasury must, within 14 days after this Act takes effect, approve the payment schedule for the transfer of an allocation listed in Schedule 4 or 5 to a province or municipality. (b) The transferring officer of a Schedule 4 or 5 allocation must submit a payment 5 10 15 20 25 30 35 schedule to the National Treasury for approval before the first transfer is made. 40 (c) Before the submission of a payment schedule in terms of paragraph (b), the transferring officer must, in relation to a Schedule 4 or 5 allocation, consult the relevant receiving officer. (4) The transferring officer of a Schedule 4 or 5 allocation must provide the receiving officer and the relevant provincial treasury with a copy of the approved payment schedule before making the first transfer in terms thereof. (5) The transfer of a Schedule 4 or 5 allocation to a municipality must accord with the financial year of the municipality. (6) Each transfer of an equitable share or a conditional allocation to a municipality in terms of this Act must be made through a payment system provided by the National Treasury. 45 50 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 49 49 ISAHLUKO 4 IMICIMBI EMALUNGA NAZO ZONKE IZABELO-MALI Iimfuneko zokuhlawula 23. (1) (a) UVimba weMali yeSizwe kufuneka, emva kokubonisana novimba wephondo wemali wephondo, enze isigqibo ngeshedyuli yentlawulo yokudluliselwa kwesabelo-mali esanelisayo sephondo. (b) Ekwenzeni isigqibo ngeshedyuli yentlawulo, uVimba weMali yeSizwe kufuneka acingele iimbopheleleko zenkcitho yenyanga nganye yamaphondo aze afune ukunciphisa umngcipheko neendleko zokuhlawulwa kwamatyala zikarhulumente welizwe nowephondo. (c) Nangona sisitsho oku sikutshoyo isiqendu (a), uVimba weMali yeSizwe unokuthi iimali ziye kwiphondo zizezesabelo salo esanelisayo, okanye lokuba zidluliselwe ngokweshedyuli libe ixesha lazo lingekafiki aqhube phambili inxalenye yaso, yentlawulo— (i) ngenjongo yokulawulwa kwemali okumayela nokopolotyeni we-akhawunti yeemali ezifakelwe uluntu okanye xa kusenzeka ungenelelo ngokwecandelo 100 loMgaqo-siseko; kananjalo ngemiqathango enokuthi igqitywe yiyo. (ii) (d) Naziphi na iimali eziqhutywa phambili ngokwesiqendu kufuneka indawo yazo ithatyathwe ziimali ezidluliselwa kwiphondo, ebeziya kuthi zifuneke ngokweshedyuli yentlawulo. (2) (a) UVimba weMali yeSizwe kufuneka, emva kokubonisana nesebe lezwelonke elinoxanduva loorhulumente basekuhlaleni, liqingqe isixa sesabelo esanelisayo sikamasipala esiza kudluliselwa ngomhla ngamnye ekuthethwe ngawo kwicandelo 5(3). (b) Ukuba kuhlawulwa kumasipala isixa esingaphantsi kwesixa esivunyiweyo ngokwesiqendu (a), umahluko kufuneka, nangona lisitsho oku likutshoyo icandelo 5(3), uhlawulwe zingekapheli iintsuku ezili-10 emva kokuba oko kufikelele kwingqalelo yesebe lezwelonke elinoxanduva loorhulumente basekuhlaleni. (i) (c) Nangona sisitsho oku sikutshoyo isiqendu (a), uVimba weMali yeSizwe unokuthi asivumele isicelo okanye ayalele ukuba isabelo esanelisayo, okanye inxalenye yaso, elingekafiki ixesha laso ukuba sidluliselwe ngokwecandelo 5(3), sinikwe umasipala— emva kokubonisana nesebe lezwelonke elinoxanduva loorhulumente baseku- hlaleni; ngenjongo yokulawulwa kwemali kumasipala okanye ungenelelo ngokwe- candelo 139 loMgaqo-siseko okanye icandelo 137, 139 okanye 150 leMunicipal Finance Management Act; kananjalo (ii) (iii) ngemiqathango enokuthi igqitywe nguVimba weMali yeSizwe. (d) Nayiphi na imali eqhutywe phambili lingekafiki ixesha layo ngokwesiqendu (c) kufuneka indawo yayo ithatyathwe ngeemali ezidluliselwa kumasipala, ebeziza kuthi zifuneke ngokwecandelo 5(3). (3) (a) Ngokulawulwa licandelo 28(1), uVimba weMali yeSizwe kufuneka, zingekapheli iintsuku ezili-14 emva kokuba uqalile ukusebenza lo Mthetho, ayivumele ishedyuli yentlawulo yokudluliselwa kwesabelo-mali esidweliswe kwiShedyuli 4 okanye 5 esiya kwiphondo okanye kumasipala. (b) Igosa elidluliselayo lesabelo-mali seShedyuli 4 okanye 5 kufuneka lingenise ishedyuli yentlawulo kuVimba weMali yeSizwe ukuze ivunywe ngaphambi kokuba kudluliselwe imali yokuqala. (c) Ngaphambi kokuba kungeniswe ishedyuli yentlawulo ngokwesiqendu (b), igosa elidluliselayo kufuneka, xa kusisabelo-mali seShedyuli 4 okanye 5, libonisane negosa elamkelayo elichaphazelekayo. (4) Igosa elidluliselayo lesabelo-mali seShedyuli 4 okanye 5 kufuneka linike igosa elamkelayo novimba wemali wephondo ochaphazelekayo ikopi yeshedyuli yentlawulo evunyiweyo ngaphambi kokuba lidlulisele imali yokuqala yeso sabelo. (5) Ukudluliselwa kwesabelo-mali seShedyuli 4 okanye 5 sisiya kumasipala kufuneka kuvumelane nonyaka-mali kamasipala. (6) Ukudluliselwa ngakunye kwesabelo esanelisayo okanye kwesabelo-mali esixhomekeke kwiimeko sisiya kumasipala ngokwalo Mthetho kufuneka kwenziwe ngenkqubo-ndlela yentlawulo ekhutshwe nguVimba weMali yeSizwe. 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za
Part
schedule before making the first transfer in terms thereof.
- 50 Verify source ↗
No. 43467
AI-assisted research summary: The National Treasury and transferring officers must follow rules for amending payment schedules, notifying others, and recovering overpayments.
50 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 Amendment of payment schedule 50 24. (1) (a) Subject to subsection (2), a transferring officer of a Schedule 4 or 5 allocation must, within seven days of the withholding or stopping of an allocation in terms of section 18 or 19, submit an amended payment schedule to the National Treasury for approval. (b) No transfers may be made until the National Treasury has approved the amended payment schedule. (2) For purposes of better management of debt and cash-flow or addressing financial the mismanagement or financial misconduct or slow or accelerated expenditure, National Treasury may amend any payment schedule for an allocation listed in Schedule 2, 4 or 5, after notifying, in the case of— (a) an allocation to a province, its provincial treasury; (b) an allocation to a municipality, the national department responsible for local government; a Schedule 4 or 5 allocation, the relevant transferring officer. (c) (3) The amendment of a payment schedule in terms of subsection (1) or (2) must take into account— (a) (b) (c) the monthly expenditure commitments of provinces or municipalities; the revenue at the disposal of provinces or municipalities; and the minimisation of risk and debt servicing costs for all three spheres of government. (4) The transferring officer must immediately inform the receiving officer of any amendment to a payment schedule in terms of subsection (1) or (2). Transfers made in error or fraudulently 25. (1) Despite any other legislation to the contrary, the transfer of an allocation that is an overpayment to a province, municipality or public entity, made in error or fraudulently, is regarded as not legally due to that province, municipality or public entity, as the case may be. (2) The responsible transferring officer must, without delay, recover an overpayment referred to in subsection (1), unless an instruction has been issued in terms of subsection (3). (3) The National Treasury may instruct that the recovery referred to in subsection (2) be effected by setoff against future transfers to the affected province, municipality or public entity in terms of a payment schedule. New allocations during financial year and Schedule 7 allocations 26. (1) If further allocations are made to provinces or municipalities, as envisaged in section 6(3), the National Treasury must, before the transfer of any funds to a province or municipality, by notice in the Gazette and as applicable— (a) amend any allocation or framework published in terms of section 16; (b) publish the allocation per municipality for any new Part B of Schedule 5 allocation or the indicative allocation per municipality for any new Part B of Schedule 6 allocation; or (c) publish a framework for any new Schedule 4, 5, 6 or 7 allocation. (2) Section 16(2) to (5) applies, with the necessary changes, to allocations and frameworks published in terms of subsection (1). 5 10 15 20 25 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 51 Ukwenziwa kotshintsho kwishedyuli yentlawulo 51 24. (1) (a) Ngokulawulwa licandelwana (2), igosa elidluliselayo lesabelo-mali seShedyuli 4 okanye 5 kufuneka, zingekapheli iintsuku ezisixhenxe sinkonyiwe okanye simisiwe isabelo-mali ngokwecandelo 18 okanye 19, lingenise ishedyuli yentlawulo eyenziwe utshintsho kuVimba weMali yeSizwe ukuze ivunywe. (b) Akukho kudluliselwa kweemali okuvumelekileyo ukuba kwenziwe de abe uVimba weMali yeSizwe uyivumile ishedyuli yentlawulo eyenziwe utshintsho. (2) Ngenjongo yokulawulwa bhetele kwamatyala nokugeleza kwemali okanye ngenjongo yokulungisa ukuphathwa kakubi kwemali okanye izenzo ezigwenxa ezimalini okanye ukwenziwa kwenkcitho okucothayo okanye okukhawuleziswayo, uVimba weMali yeSizwe unokuthi enze utshintsho nakweyiphi na ishedyuli yentlawulo yesabelo-mali esidweliswe kuShedyuli 2, 4 okanye 5, emva kokwazisa, xa— (a) kusisabelo-mali esiya kwiphondo, emva kokwazisa uvimba walo wemali; (b) kusisabelo-mali esiya kumasipala, emva kokwazisa isebe lezwelonke elinoxanduva loorhulumente basekuhlaleni; (c) kusisabelo-mali seShedyuli 4 okanye 5, emva kokwazisa igosa elidluliselayo elichaphazelekayo. (3) Ukwenziwa kotshintsho kwishedyuli yentlawulo ngokwecandelwana (1) okanye (2) kufuneka kucingele— (a) iimbopheleleko zenkcitho yenyanga nganye zamaphondo okanye zoomasi- pala; ingeniso anayo amaphondo okanye oomasipala; (b) (c) ukuncitshiswa komngcipheko neendleko zokuhlawulwa kwamatyala kuwo omathathu amanqwanqwa karhulumente. (4) Igosa elidluliselayo kufuneka ngoko nangoko lazise igosa elamkelayo ngako nakuphi na ukwenziwa kotshintsho kwishedyuli yentlawulo ngokwecandelwana (1) okanye (2). Iimali ezidluliselwe ngempazamo okanye ngobuqhophololo 25. (1) Kungakhathaliseki ukuba uthini omnye umthetho wepalamente otsho ochasene noku, ukudluliselwa kwesabelo-mali esiyintlawulo ethe kratya kwefunekayo sisiya kwiphondo, kumasipala okanye kwiqumrhu likarhulumente, esenziwe ngempazamo okanye ngobuqhophololo, sithathwa njengesingakhange siqalise ukuba yimfanelo ngokusemthethweni yelo phondo, yaloo masipala okanye yelo qumrhu likarhulumente. (2) Igosa elidluliselayo elinoxanduva kufuneka, ngaphandle kokulibazisa, liyibuyise intlawulo ethe kratya kwefunekayo ekuthethwe ngayo kwicandelwana (1), ngaphandle kokuba kukhutshwe umyalelo ngokwecandelwana (3). (3) UVimba weMali weLizwe usengayalela ukuba ukubuyiswa kwemali ekuthethwe ngayo kwicandelwana (2) kwenziwe ngokubamba iimali ebeziseza kudluliselwa kwelo phondo, kuloo masipala okanye kwelo qumrhu likarhulumente ngokweshedyuli yentlawulo. Izabelo-mali ezintsha usaqhubeka unyaka-mali nezabelo-mali zeShedyuli 7 26. (1) Ukuba kukhutshwa ezinye izabelo-mali eziya kumaphondo okanye koomasi- pala, ngendlela ekucingwa ngayo kwicandelo 6(3), uVimba weMali weLizwe kufuneka, ngaphambi kokuba kudluliselwe naziphi na iimali zisiya kwiphondo okanye kumasipala, ngesihlokomiso kwiGazethi nangendlela okusebenza ngayo— (a) enze utshintsho kuso nasiphi na isabelo-mali okanye inkqubo-mida epapashwe ngokwecandelo 16; (b) apapashe isabelo-mali somasipala ngamnye saso nasiphi na isabelo-mali esitsha esikwiNxalenye B entsha yeShedyuli 5 okanye isabelo-mali esibonisa okuthile somasipala ngamnye saso nasiphi na isabelo-mali esikwiNxalenye B entsha seShedyuli 6; okanye apapashe inkqubo-mida yaso nasiphi na isabelo-mali seShedyuli 4, 5, 6 okanye 7 entsha. (c) 5 10 15 20 25 30 35 40 45 50 (2) Icandelo 16(2) ukuya ku-(5) liyasebenza kwizabelo-mali neenkqubo-mida 55 epapashwe ngokwecandelwana (1), kubekho nje utshintsho olunokuthi lufuneke. This gazette is also available free online at www.gpwonline.co.za
Part
Schedule 6 allocation; or
- 52 Verify source ↗
No. 43467
AI-assisted research summary: The provision lets the transferring officer and National Treasury manage certain Schedule 7 transfers, and it sets notice, publication, approval, and budget-agreement deadlines.
52 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 52 (3) (a) The transferring officer may, with the approval of the National Treasury, make one or more transfers of a Schedule 7 allocation to a province or municipality for— (i) (ii) a declared disaster within the period envisaged in section 27(5), 41(5) or 55(5) of the Disaster Management Act, 2002 (Act No. 57 of 2002); or a housing emergency within 100 days after the date of the declaration of a housing emergency. (b) The transferring officer must notify the relevant provincial treasury and the National Treasury within 14 days of a transfer of a Schedule 7 allocation to a province or municipality. (c) The National Treasury must, within 21 days after the end of the 100-day period envisaged in paragraph (a), by notice in the Gazette, publish all transfers of a Schedule 7 allocation made for a declared disaster. (d) Despite any other legislation to the contrary, the National Treasury may approve that funds allocated in Schedule 7 be used at any time. (e) The funds approved in terms of paragraph (d) must be included either in the provincial adjustments appropriation legislation, municipal adjustments budgets or other appropriation legislation. Preparations for 2021/22 financial year and 2022/23 financial year 27. (1) (a) A category C municipality that receives a conditional allocation in terms of this Act must, using the indicative conditional allocations to that municipality for the 2021/22 financial year and the 2022/23 financial year as set out in Column B of the Schedules to this Act, by 2 October 2020— (i) (ii) agree on the provisional allocations and the projects to be funded from those allocations in the 2021/22 financial year and the 2022/23 financial year with each category B municipality within the category C municipality’s area of jurisdic- tion; and submit to the transferring officer— (aa) the provisional allocations referred to in subparagraph (i); and (bb) the projects referred to in subparagraph (i), listed per municipality. (b) If a category C municipality and a category B municipality cannot agree on the allocations and projects referred to in paragraph (a), the category C municipality must request the relevant transferring officer to facilitate agreement. (c) The transferring officer must take all necessary steps to facilitate agreement as soon as possible, but no later than 60 days after receiving a request referred to in paragraph (b). (d) Any proposed amendment or adjustment of the allocations that is intended to be published in terms of section 30(3)(b) must be agreed with the relevant category B municipality, the transferring officer and the National Treasury, before publication and the submission of the allocations referred to in paragraph (a)(ii). (e) If agreement is not reached between the category C municipality and the category B municipality on the provisional allocations and projects referred to in paragraph (a) before 2 October 2020, the National Treasury, after consultation with the relevant provincial treasury, must determine the provisional allocations and provide those provisional allocations to the affected municipalities and the transferring officer. (f) (i) The transferring officer must submit the final allocations, based on the provisional allocations referred to in paragraphs (a)(i) and (ii) and (e), to the National Treasury by 30 November 2020. (ii) If the transferring officer the allocations referred to in subparagraph (i) by 30 November 2020, the National Treasury may determine the appropriate allocations, taking into consideration the indicative allocations for the 2021/22 financial year. fails to submit 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 53 53 (3) (a) Igosa elidluliselayo linokuthi, ngemvume kaVimba weMali yeSizwe, lidlulisele imali ibe nye okanye zibe liqela zesabelo-mali seShedyuli 7 zisiya kwiphondo okanye kumasipala— (i) (ii) izezentlekele ebhengezwe njengentlekele kwithuba lexesha ekucingwa ngalo kwicandelo 27(5), 41(5) okanye 55(5) seDisaster Management Act, 2002 (uMthetho 57 ka-2002); okanye izezemeko yequbuliso yokwakhiwa kwezindlu zingekapheli iintsuku ezili-100 emva komhla wokubhengezwa kwemeko yequbuliso yokwakhiwa kwezindlu. Igosa elidluliselayo kufuneka lazise uvimba wephondo ochaphazelekayo noVimba weMali yeSizwe zingekapheli iintsuku ezili-14 idluliselwe imali yesabelo- mali seShedyulu 7 isiya kwiphondo okanye kumasipala. (b) (c) UVimba weMali yeSizwe kufuneka, zingekapheli iintsuku ezingama-21 liphelile ithuba lexesha eliziintsuku ezili-100 ekuthethwe ngalo kwisiqendu (a), ngesihlokomiso kwiGazethi, apapashe zonke iimali ezidluliselweyo zesabelo-mali seShedyuli 7 esenzelwe intlekele ebhengezwe njengentlekele. (d) Kungakhathaliseki ukuba uthini omnye umthetho wepalamente otsho okuchasene noku, uVimba weMali yeSizwe unokuthi avumele ukuba iimali ezabelwe kwiShedyuli 7 zisetyenziswe nangaliphi na ixesha. (e) Iimvume ezivunyelweyo ngokwesiqendu (d) kufuneka ziqukwe nokuba kukumthetho wepalamente wephondo wokuhlengahlengiswa kolwabiwo-mali, okanye kukuhlahlo-lwabiwo-mali oluhlengahlengisiweyo lukamasipala okanye kukomnye umthetho wepalamente ofanelekileyo. Amalungiselelo onyaka-mali ka-2021/22 nonyaka-mali ka-2022/23 27. (1) (a) Umasipala okudidi C owamkela isabelo-mali esixhomekeke kwiimeko ngokwalo Mthetho kufuneka, esebenzisa izabelo-mali ezixhomekeke kwiimeko ezibonisa okuthile eziya kuloo masipala zonyaka-mali ka-2021/22 nonyaka-mali ka-2022/23 njengoko kuchazwe kuMhlathi B weeShedyuli zalo Mthetho, kuthi kubetha uOktobha 2, 2020— (i) (ii) abe sele evumelene ngezabelo-mali ezixhomekeke kwiimeko namaphulo amakaxhaswe ngemali kuthatyathwe kwezo zabelo-mali kunyaka-mali ka- 2021/22 okudidi B ngamnye ka-2022/23 ngaphakathi kommandla wolawulo kamasipala okudidi C; kwaye angenise kwigosa elidluliselayo— (aa) izabelo-mali ezixhomekeke kwiimeko ekuthethwe ngazo kwisiqendwana nonyaka-mali ngomasipala (i); kunye (bb) namaphulo ekuthethwe ngawo kwisiqendwana (i), adweliswe ngomasipala ngamnye. (b) Ukuba umasipala okudidi C nomasipala okudidi B abavumelani ngezabelo-mali nangamaphulo ekuthethwe ngawo kwisiqendu (a), umasipala okudidi C kufuneka acele igosa elidluliselayo elichaphazelekayo ukuba likwenze kube lula ukuvumelana. (c) Igosa elidluliselayo kufuneka lithabathe onke amanyathelo ayimfuneko ukukwenza kube lula ukuvumelana kangangoko kunokwenzeka, kodwa ke noko kungade kuphele iintsuku ezingama-60 lisifumene isicelo ekuthethwe ngaso kwisiqendu (b). (d) Naluphi na utshintsho olucetywayo okanye ukuhlengahlengiswa kwezabelo-mali ekucetywa ukuba lupapashwe ngokwecandelo 30(3)(b) kufuneka kuvunyelwane ngalo nomasipala okudidi B ochaphazelekayo, negosa elidluliselayo noVimba weMali yeSizwe, ngaphambi kokuba lupapashwe nangaphambi kokungeniswa kwezabelo-mali ekuthethwe ngazo kwisiqendu (a)(ii). (e) Ukuba akufikelelwanga kwisivumelwano phakathi kukamasipala okudidi C nomasipala okudidi B ngezabelo-mali ezixhomekeke kwiimeko namaphulo ekuthethwe ngawo kwisiqendu (a) ngaphambi kuka Oktobha 2, 2020, uVimba weMali yeSizwe, emva kokubonisana novimba wephondo ochaphazelekayo, unokuthi enze isigqibo ngezabelo-mali ezixhomekeke kwiimeko aze ezo zabelo-mali ezixhomekeke azinike oomasipala abachaphazelekileyo negosa elidluliselayo. (f) (i) Igosa elidluliselayo kufuneka lingenise izabelo-mali zokugqibela, ngoku- sekelwe kwizabelo-mali ezixhomekeke kwiimeko ekuthethwe ngazo kwisiqendu (a)(i) no-(ii) no-(e) zisiya kuVimba weMali yeSizwe engekabethi uNovemba 30, 2020. (ii) Ukuba igosa elidluliselayo liyoyisakala ukungenisa izabelo-mali ekuthethwe ngazo kwisiqendwana (i) engekabethi uNovemba 30, 2020, uVimba weMali yeSizwe unokuthi enze isigqibo ngezabelo-mali ezifanelekileyo, ecingela izabelo-mali ezibonisa okuthile zonyaka-mali ka-2021/22. 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za
Part
Schedule 7 allocation made for a declared disaster.
- 54 Verify source ↗
No. 43467
AI-assisted research summary: The section sets deadlines and steps for transferring officers, receiving officers, and the National Treasury when handling conditional allocations and related frameworks.
54 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 54 (2) (a) The transferring officer of a conditional allocation, using the indicative conditional allocations for the 2021/22 financial year and the 2022/23 financial year, as set out in Column B of the affected Schedules to this Act, must, by 28 September 2020, submit to the National Treasury— (i) (ii) (iv) (iii) the provisional allocations to each province or municipality in respect of new conditional allocations to be made in the 2021/22 financial year; any amendments to the indicative allocations for each province or municipality set out in Column B of the affected Schedules in respect of existing conditional allocations; the draft frameworks for the allocations referred to in subparagraphs (i) and (ii); and electronic copies of any guidelines, business plan templates and other documents referred to in the draft frameworks referred to in subparagraph (iii). (b) A transferring officer must consult the accounting officer of a national or provincial department, other than the transferring or receiving officer, on a duty in the draft framework, before submission to the National Treasury in terms of paragraph (a). (c) When a document, referred to in a draft framework, that is submitted in terms of paragraph (a)(iii), is amended, the transferring officer must immediately provide the National Treasury and each receiving officer with electronic copies of the revised document. (d) The National Treasury must approve any proposed amendment or adjustment for the 2021/22 financial year of the allocation criteria of an existing conditional allocation before the submission of the provisional allocations and draft frameworks. (e) The transferring officer must, under his or her signature, submit to the National Treasury, by 30 November 2020, the final allocations and frameworks based on the provisional allocations and frameworks. (f) If the transferring officer fails to comply with paragraph (a) or (e), the National Treasury may determine the appropriate draft or final allocations and frameworks, taking into consideration the indicative allocations for the 2021/22 financial year. 5 10 15 20 25 (g) (i) The National Treasury may amend final allocations and frameworks in order to 30 ensure equitable and stable allocations and fair and consistent conditions. (ii) The National Treasury must give notice, in writing, to the transferring officer of the intention to amend allocations and frameworks and invite the transferring officer to submit written comments within seven days after the date of the notification. (h) The draft and final allocations and frameworks must be submitted in the format 35 determined by the National Treasury. (3) The National Treasury may instruct transferring officers, accounting officers of the provincial treasuries and receiving officers to submit to it such plans and information for any conditional allocation, as it may determine, at specified dates before the start of the 2021/22 financial year. (4) (a) For purposes of the Education Infrastructure Grant or Health Facility Revitalisation Grant in the 2021/22 financial year, the receiving officer of the relevant provincial department must, in the format and on the date determined by the National Treasury, submit to the transferring officer, the relevant provincial treasury and the National Treasury— (i) (ii) (iii) a user asset management plan for all infrastructure programmes for a period of at least 10 years; an infrastructure programme management plan, including a construction procurement strategy for infrastructure programmes and projects envisaged to commence within the period for the medium term expenditure framework; and a document that outlines how the infrastructure delivery management system must be implemented in the province and is approved by the Executive Council of the province before or after the commencement of this Act. 40 45 50 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 55 55 (2) (a) Igosa elidluliselayo lesabelo-mali esixhomekeke kwiimeko, lisebenzisa izabelo-mali ezixhomekeke kwiimeko ezibonisa okuthile zonyaka-mali ka-2021/22 nonyaka-mali kuMhlathi B weeShedyuli ezichaphazelekileyo zalo Mthetho, kufuneka, kuthi kubetha uSeptemba 28, 2020, abe engenise kuVimba weMali yeSizwe— ka-2022/23, kuchazwe njengoko (i) (ii) (iii) izabelo-mali ezixhomekeke kwiimeko eziya kwiphondo ngalinye okanye kumasipala izezezabelo-mali ezintsha ezixhomekeke kwiimeko eziza kwenziwa kunyaka-mali ka-2021/22; naluphi na utshintsho kwizabelo-mali ezibonisa okuthile zephondo ngalinye okanye umasipala oluchazwe kuMhlathi B weeShedyuli ezichaphazelekileyo ilolwezabelo-mali ezixhomekeke kwiimeko ezikhoyo; iinkqubo-mida eziseluvavanyo zezabelo-mali ekuthethwe ngazo kwiziqe- ndwana (i) no-(ii); kunye iikopi namanye amaxwebhu ekuthethwe ngawo kwiinkqubo-mida eziseluvavanyo ekuthethwe ngazo kwisiqendwana (iii). lesebe Igosa elidluliselayo kufuneka libonisane negosa losetyenziso-mali lezwelonke okanye lephondo, ngaphandle kwegosa elidluliselayo okanye elamkelayo, elisemsebenzini wenkqubo-mda eseluvavanyo, ngaphambi kokuba liyidlulisele kuVimba weMali yeSizwe ngokwesiqendu (a). ze-elektroniki izicwangciso zezikhokelo, zoshishino (iv) (b) (c) Xa uxwebhu, ekuthethwe ngalo kwinkqubo-mda eseluvavanyo, engeniswa ngokwesiqendu (a)(iii), lusenziwa utshintsho, igosa elidluliselayo kufuneka ngoko nangoko linike uVimba weMali yeSizwe negosa ngalinye elamkelayo iikopi ze- elektroniki zoxwebhu oluhlaziyiweyo. (d) UVimba weMali yeSizwe kufuneka avumele naluphi na utshintsho olucetywayo okanye uhlengahlengiso lonyaka-mali ka-2021/22 lweemfuneko zokwabiwa kwemali zesabelo-mali kokungeniswa kwezabelo-mali ezixhomekeke kwiimeko neenkqubo-mida eseluvavanyo. esixhomekeke ngaphambi kwiimeko esikhoyo (e) Igosa elidluliselayo kufuneka, ngotyikityo lwalo, lingenise kuVimba weMali yeSizwe, engekabethi uNovemba 30, 2020, izabelo-mali zokugqibela neenkqubo-mida ezisekelwe kwizabelo-mali ezixhomekeke kwiimeko neenkqubo-mida. (f) Ukuba igosa elidluliselayo alikwenzi okufunwa sisiqendu (a) okanye (e), uVimba weMali yeSizwe unokuthi enze isigqibo ngezabelo-mali neenkqubo-mida efanelekileyo licingela izabelo-mali ezibonisa okuthile eseluvavanyo okanye eyeyokugqibela, zonyaka-mali ka-2021/22. (g) (i) UVimba weMali yeSizwe unokuthi enze utshintsho kwizabelo-mali zoku- gqibela neenkqubo-mida ukuze aqinisekise ukwenziwa kwezabelo-mali ezanelisayo nezizinzileyo neemeko zezibonelelo ezingakhwinisiyo nezingajika-jikiyo. (ii) UVimba weMali yeSizwe kufuneka akhuphe isaziso, esibhaliweyo, esiya kwigosa elidluliselayo esazisa ngenjongo yokwenza utshintsho kwizabelo-mali neenkqubo-mida aze ameme igosa elidluliselayo ukuba lingenise amagqabaza abhaliweyo zingekapheli iintsuku ezisixhenxe emva komhla wokwaziswa. (h) Izabelo-mali neenkqubo eziseluvavanyo nezokugqibela kufuneka zingeniswe zikwimo egqitywe nguVimba weMali yeSizwe. (3) UVimba weMali yeSizwe unokuthi ayalele amagosa adluliselayo, amagosa osetyenziso-mali oovimba bemali bamaphondo namagosa amkelayo ukuba angenise izicwangciso nengcombolo yesabelo-mali esixhomekeke kwiimeko, ngendlela egqi- tywe nguye, ngemihla exeliweyo ngaphambi kokuba kuqale unyaka-mali ka-2021/22. (4) (a) Ngenjongo yeSibonelelo seeMfuneko-ngqangi seMfundo okanye iSibonelelo Sokuhlaziywa kweZakhiwo zeMpilo kunyaka-mali ka-2021/22, igosa elamkelayo lesebe lephondo elichaphazelekayo kufuneka, kwimo nangomhla ogqitywe nguVimba weMali yeSizwe,lingenise kwigosa elidluliselayo, kuvimba wemali wephondo ochaphazelekayo nakuVimba weMali yeSizwe— (i) (ii) isicwangciso sokulawulwa kokusetyenziswa kwempahla sazo zonke iinkqubo zeemfuneko-ngqangi ithuba lexesha eliyiminyaka eli-10 ubuncinane; isicwangciso sokulawulwa kwenkqubo yeemfuneko-ngqangi, kuquka icebo lokuthenga izinto zokwakha zeenkqubo zeemfuneko-ngqangi namaphulo ekucingwa ngawo ukuba aqaliswe lingekapheli ithuba lexesha lenkqubo-mida yenkcitho yexesha eliphakathi; kunye (iii) noxwebhu oluchaza ukuba inkqubo yokulawulwa kokunikezelwa kwee- mfuneko-ngqangi iza kusetyenziswa njani kwiphondo evunywe liBhunga lesigqeba lephondo ngaphambi okanye emva kokuqala kwalo Mthetho ukusebenza. 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za - 56 Verify source ↗
No. 43467
AI-assisted research summary: This section sets deadlines and duties for municipal budget submissions and Integrated Urban Development Grant applications, and lets National Treasury authorize early transfers of up to 45% of certain amounts.
56 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 56 (b) The receiving officer of the relevant provincial department must review the document, referred to in paragraph (a)(iii), and if any substantive change is made to the document during the 2020/21 financial year, the amended document must be approved by the Executive Council of the province before submission to the National Treasury within 14 days after such approval. (5) (a) Any category B municipality may apply to qualify for the Integrated Urban Development Grant, by submitting an application to the Department of Cooperative Governance by 24 July 2020. (b) The Department of Cooperative Governance must determine the form of the application, including the minimum qualifying conditions. (c) The Department of Cooperative Governance must submit, by 2 October 2020, to the National Treasury for approval, a list of any proposed additional qualifying municipalities and any municipalities that have failed to meet the qualifying conditions to continue to qualify for approval. (d) A municipality that is informed by the Department of Cooperative Governance that it will qualify for the Integrated Urban Development Grant, must submit to the National Treasury— (i) (ii) by 26 March 2021, a first draft of its three-year capital programme and the 10-year Capital Expenditure Framework to the Department of Cooperative Governance; and by 31 May 2021, the final versions of its three-year capital programme and the 10-year Capital Expenditure Framework, which must be evaluated by the Department of Cooperative Governance after consultation with relevant stakeholders. 5 10 15 20 Transfers before commencement of Division of Revenue Act for 2021/22 financial year 25 28. (1) Despite the Division of Revenue Act for the 2021/22 financial year not having commenced on 1 April 2021, the National Treasury may determine that an amount, not exceeding 45 per cent of the total amount of each— (a) equitable share in terms of section 4(1), be transferred to the relevant 30 province; (b) equitable share in terms of section 5(1), be transferred to the relevant (c) municipality; allocation made in terms of section 7(1) or 8(1), as the case may be, be transferred to the relevant province or municipality. 35 (2) An amount transferred in terms of subsection (1)(c) is, with the necessary changes, subject to the applicable framework for the 2020/21 financial year and the other requirements of this Act, as if it is an amount of an allocation for the 2020/21 financial year. CHAPTER 5 DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY Duties of municipalities 29. (1) (a) In addition to the requirements of the Municipal Finance Management Act, the accounting officer of a category C municipality must, within 10 days after this Act takes effect, submit to the National Treasury, the relevant provincial treasury and all category B municipalities within that municipality’s area of jurisdiction, the budget, as tabled in accordance with section 16 of the Municipal Finance Management Act, for the 2020/21 financial year, the 2021/22 financial year and the 2022/23 financial year, except if submitted in terms of any other legislation before the end of the 10-day period. (b) The budget must indicate all allocations from its equitable share and conditional allocations to be transferred to each category B municipality within the category C municipality’s area of jurisdiction and disclose the criteria for allocating funds between the category B municipalities. 40 45 50 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 57 57 (b) Igosa elamkelayo lesebe lephondo elichaphazelekayo kufuneka liluqwalasele ngokutsha uxwebhu, ekuthethwe ngalo kwisiqendu (a)(iii), kuze kuthi ukuba kwenziwe utshintsho olukhulu kuxwebhu kunyaka-mali ka-2020/21, uxwebhu olwenziwe utshintsho luvunywe liBhunga lesiGqeba lephondo ngaphambi lungeniswe kuVimba weMali yeSizwe zingekapheli iintsuku ezili-14 luvunyiwe. (5) (a) Nawuphi na umasipala wodidi B unokwenza isicelo sokuba afanelekele iSibonelelo soPhuhliso lwaseziDolophini Oludityanisiweyo, ngokungenisa isicelo kwiSebe loLawulo lweNtsebenziswano engekabethi uJulayi 24, 2020. (b) ISebe loLawulo lweNtsebenziswano kufuneka lenze isigqibo ngemo yesicelo, kuquka imiqathango eyeyona iphantsi yokufanelekela. (c) ISebe loLawulo lweNtsebenziswano kufuneka lingenise, engekabethi uOktobha 2, 2020, kuVimba weMali yeSizwe ukuze luvunywe, uludwe lwabanye oomasipala abacetywayo abafanelekayo kunye noomasipala abangahlangabezananga nemiqa- thango yokufaneleka yokuqhubeka befaneleka ukuba bavunywe. (d) Umasipala owaziswa liSebe loLawulo lweNtsebenziswano oza kufanelekela iSibonelelo soPhuhliso lwaseziDolophini Oludityanisiweyo, kufuneka angenise kuVimba weMali yeSizwe— (i) (ii) engekabethi uMatshi 26, 2021, umbhalo oseluvavanyo wokuqala wenkqubo yakhe yemali yeminyaka emithathu neNkqubo-mida yakhe yeNkcitho Epha- mbili ewungenisa kwiSebe loLwulo lweNtsebenziswano; aze engekabethi uMeyi 31, 2021, angenise imibhalo yokugqibela yeenkqubo zakhe zemali zeminyaka emithathu neNkqubo-mida yakhe yeNkcitho yeMali yeminyaka eli-10, ekufuneka iphononongwe liSebe loLawulo lweNtsebe- nziswano emva kokubonisana nabathabathi-nxaxheba abachaphazelekayo. 5 10 15 20 Iimali ezidluliselweyo ngaphambi kokuba uqale ukusebenza uMthetho Wokwa- hlulwa kweNgeniso wonyaka-mali ka-2021/22 25 28. (1) Nangona uMthetho Wokwahlulwa-hlulwa kweNgeniso wonyaka-mali ka- 2021/22 ungaqalanga ukusebenza ngoEpreli 1, 2021, uVimba weMali yeSizwe unokwenza isigqibo sokuba isixa-mali, esingekho ngaphezu kwama-45 ekhulwini semali iyonke— (a) yesabelo esanelisayo ngokwecandelo 4(1), sidluliselwe kwiphondo elicha- (b) (c) phazelekayo; isabelo esanelisayo ngokwecandalo 5(1), sidluliselwe kumasipala ochapha- zelekayo; isabelo-mali esenziwe ngokwecandelo 7(1) okanye 8(1), kwiphondo elichaphazelekayo okanye umasipala. sidluliselwe (2) Ukuba isixa sesabelo-mali, esenziwe ngokwecandelwana (1)(c), eso sixa, kubekho nje utshintso olunokuthi lufuneke, silawulwa yinkqubo-mda esebenza kuloo meko yonyaka-mali ka-2020/21 nezinye iimfuneko zalo Mthetho, ngokungathi sisixa sesabelo-mali sonyaka-mali ka-2020/21. ISAHLUKO 5 IMISEBENZI NAMAGUNYA OOMASIPALA, OOVIMBA BEMALI BAMAPHONDO NOVIMBA WEMALI WESIZWE Imisebenzi yoomasipala 29. (1) (a) Ukongezelela kwiimfuneko zeMunicipal Finance Management Act, igosa losetyenziso-mali likamasipala okudidi C kufuneka, zingekapheli iintsuku ezili-10 uqalile ukusebenza lo Mthetho, lingenise kuVimba weMali weSizwe, kuvimba wemali wephondo ochaphazelekayo nakubo bonke oomasipala abakudidi B abakummandla ongaphantsi kwegunya laloo masipala, uhlahlo-lwabiwo-mali, oluthiwe thaca ngokuvumelana necandelo 16 leMunicipal Finance Management Act, lonyaka-mali ka-2020/21, unyaka-mali ka-2021/22 nonyaka-mali ka-2022/23, ngaphandle kokuba lungeniswa ngokokutsho komnye umthetho wepalamente ngaphambi kokuphela kwethuba lexesha eliziintsuku ezili-10. (b) Uhlahlo-lwabiwo-mali kufuneka lubonise zonke izabelo-mali ezisuka kwisabelo salo esanelisayo nezabelo-mali ezixhomekeke kwiimeko emazidluliselwe kumasipala ngamnye okudidi B ongaphakahi kummandla olawulwa ngumasipala okudidi C luze ludandalazise iimfuneko ekusekelwe kuzo ulwabiwo lweemali phakathi koomasipala abakudidi B. 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za
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schedule submitted in terms of paragraph (a).
- 60 Verify source ↗
No. 43467
AI-assisted research summary: Provincial treasuries must publish and report on certain allocations, transfers, and payment schedules, and some allocations become final when the provincial appropriation Act takes effect.
60 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 60 (2) (a) A provincial treasury must, on the same day that its budget is tabled in the provincial legislature, or a date not later than 14 days after this Act takes effect and approved by the National Treasury, publish, by notice in the Gazette— (i) (ii) (iii) (iv) (v) the indicative allocation per municipality for every allocation to be made by the province to municipalities from the province’s own funds and from conditional allocations to the province; the indicative allocation to be made per school and per hospital in the province in the format determined by the National Treasury; the indicative allocation to any national or provincial public entity for the implementation of a programme funded by an allocation in Part A of Schedule 5 on behalf of a province or for assistance provided to the province in implementing the programme; the envisaged division of the allocation envisaged in subparagraphs (i) and (ii), in respect of each municipality, school and hospital, for the 2021/22 financial year and the 2022/23 financial year; and the conditions and other information in respect of the allocations, referred to in subparagraphs (i), (ii) and (iii), to facilitate performance measurement and the use of required inputs and outputs. (b) The allocations referred to in paragraph (a) must be regarded as final when the provincial appropriation Act takes effect. 5 10 15 20 (c) If the provincial legislature amends its appropriation Bill, the provincial treasury must publish amended allocations and budgets, by notice in the Gazette, within 14 days after the appropriation Act takes effect, and those allocations and budget must be regarded as final. (d) Allocations to municipalities in terms of subsection (2)(a) must be consistent with 25 the terms of any agreement concluded between the province and a municipality. (3) (a) Despite subsection (2) or any other legislation, a provincial treasury may, in accordance with a framework determined by the National Treasury, amend the allocations referred to in subsection (2) or make additional allocations to municipalities that were not published in terms of subsection (2). (b) Any amendments to the allocations published in terms of subsection (2)(a) or (c) must be published, by notice in the Gazette, not later than 5 February 2021 and takes effect on the date of publication. (4) A provincial treasury must, as part of its report in terms of section 40(4)(b) and (c) of the Public Finance Management Act, in the format determined by the National Treasury, report on— (a) actual transfers received by the province from national departments and actual expenditure on such transfers, excluding Schedule 4 allocations, up to the end of that month; and (b) actual transfers made by the province to municipalities and public entities and actual expenditure by municipalities and public entities on such transfers, based on the latest information available from municipalities and public entities at the time of reporting. (5) (a) A provincial treasury must— (i) ensure that a payment schedule, or any amendment thereof, is agreed between each provincial department and receiving institution envisaged in subsection (2)(a); ensure that transfers are made promptly to the relevant receiving officer in terms of the agreed payment schedule; and submit the payment schedules to the National Treasury within 14 days after this Act takes effect and any amended payment schedule, agreed to, within 14 days of it being agreed to. (ii) (iii) (b) If a provincial department and receiving institution do not agree to a payment schedule in time for submission to the National Treasury, the provincial treasury must, after consultation with the transferring officer, determine the payment schedule. (6) If a provincial treasury fails to make a transfer in terms of subsection (5)(a), the relevant receiving officer may request the provincial treasury to immediately make the transfer or to provide written reasons, within three working days, as to why the transfer has not been made. 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za nguMthetho Wokwahlulwa-hlulwa Kwengeniso, 2020 Ino 4 ka 2020 GOVERNMENT GAZETTE, 23 JUNE 2020 No. 43467 61 61 (2) (a) Uvimba wemali yephondo kufuneka, kwangaloo mini yokuthiwa thaca kohlahlo-lwabiwo-mali lwakhe kwindlu yowiso-mthetho yephondo, okanye ngomhla ongekho ngaphaya kweentsuku ezili-14 uqalile ukusebenza lo Mthetho waza wavunywa nguVimba weMali weSizwe, apapashe, ngesihlokomiso kwiGazethi— (iii) (ii) (i) isabelo-mali esibonisa okuthile somasipala ngamnye sesabelo-mali ngasinye esiza kwenziwa liphondo sisiya koomasipala sisuka kwiimali zephondo nakwizabelo-mali ezixhomekeke kwiimeko zisiya kwiphondo; isabelo-mali esibonisa okuthile esiza kwenziwa sesikolo ngasinye nesesi- bhedlele ngasinye kwiphondo sikwimo egqitywe nguVimba weMali weSizwe; isabelo-mali esibonisa okuthile esiya nakweliphi na iqumrhu likarhulumente lezwelonke okanye lephondo sisesokuba lenziwe lisebenze iphulo elixhaswa ngesabelo-mali esikwiNxalenye A yeShedyuli 5 egameni lephondo okanye sisesoncedo olunikwa iphondo ekwenzeni elo phulo lisebenze; ukwahlulwa ekucingwa ngako kwesabelo-mali ekucingwa ngaso kwisiqe- ndwana (i) no-(ii), sisesikamasipala ngamnye, isikolo nesibhedlele, kunyaka- mali ka-2021/22 nonyaka-mali ka-2022/23; kunye nemiqathango kwakunye nenye ingcombolo emalunga nezabelo-mali, ekuthe- thwe ngazo kwisiqendwana (i), (ii) no-(iii), ukwenza kube lula ukuqonda ukuba kuqhutywe njani nokusetyenziswa kwengcombolo engenayo nephumayo. (b) Izabelo-mali ekuthethwe ngazo kwisiqendu (a) kufuneka zithathwe njengezi- (v) (iv) ngasenakuguqulwa xa uMthetho wolwabiwo-mali wephondo uqalisa ukusebenza. (c) Ukuba indlu yowiso-mthetho wephondo yenza utshintsho kuMthetho Oyilwayo wayo wolwabiwo-mali, uvimba wemali yephondo kufuneka apapashe izabelo-mali ezenziwe utshintsho nohlahlo-lwabiwo-mali, ngesihlokomiso kwiGazethi, zingekapheli iintsuku ezili-14 emva kokuba uqalise ukusebenza uMthetho wolwabiwo-mali, kwaye ezo zabelo-mali nolo hlahlo-lwabiwo-mali mazithathwe njengezingasenakuguqulwa. (d) Izabelo-mali eziya koomasipala ngokwecandelwana (2)(a) kufuneka zivisisane nemiqathango yesivumelwano ekungenwe kuso phakathi kwephondo nomasipala. (3) (a) Kungakhathaliseki ukuba lithini icandelwana (2) okanye omnye umthetho wepalamente, uvimba wemali wephondo unokuthi, ngokuvumelana nenkqubo-mda egqitywe nguVimba weMali yeSizwe, enze utshintsho ekuthethwe ngazo kwicande- lwana (2) okanye enze ongeze ezinye izabelo-mali eziya koomasipala ebezingapapa- shwanga ngokwecandelwana (2). (b) Naluphi na utshintsho kwizabelo-mali olupapashwe ngokwecandelwana (2)(a) okanye (c) kufuneka zipapashwe, ngesihlokomiso kwiGazethi, engekadluli uFebru- wari 5, 2021 kwaye luqala ukusebenza ngomhla wokupapashwa kwalo. (4) Uvimba wemali wephondo kufuneka, njengenxalenye yengxelo yakhe ngokwe- candelo 40(4)(b) no-(c) lePublic Finance Management Act, kwimo egqitywe nguVimba weMali yeSizwe, enze— (a) ingxelo ngezona mali kanye-kanye ezidluliselwe zifunyanwa liphondo zivela kumasebe ezwelonke, nangeyona nkcitho kanye-kanye eyenziwe kwezo zabelo-mali, zeShedyuli 4, kude kube izabelo-mali sekupheleni kwaloo nyanga; zingaqukwanga (b) nangezona mali kanye-kanye ezidluliselwe liphondo zisiya koomasipala nakumaqumrhu karhulumente, neyona nkcitho kanye-kanye eyenziwe zabelo-mali, ngoomasipala ngokusekelwe kweyona yamva efumanekayo ivela koomasipala namaqumrhu karhulumente ngexesha lokwenza ingxelo. (5) (a) Uvimba wemali wephondo kufuneka— nangamaqumrhu karhulumente kwezo (i) (ii) (iii) aqinisekise ukuba ishedyuli yentlawulo, okanye ukwenziwa kotshintsho kuyo, kuyavunyelwana ngako phakathi kwesebe lephondo ngalinye neziko elamke- layo ekucingelwa ngalo kwicandelwana (2)(a); aqinisekise ukuba iimali zidluliselwa kamsinya zisiya kwigosa elamkelayo elichaphazelekayo ngokweshedyuli yentlawulo ekuvunyelwene ngayo; aze ayingenise ishedyuli yentlawulo kuVimba weMali yeSizwe zingekapheli iintsuku ezili-14 emva kokuba uqalile ukusebenza lo Mthetho, ngokunjalo neshedyuli yentlawulo eyenziwe utshintso, ekuvunyelwene ngayo, zingekapheli iintsuku ezili-14 kuvunyelwene ngayo. (b) Ukuba isebe lephondo neziko elamkelayo azivumelani ngeshedyuli yentlawulo kusekho ixesha elaneleyo ukuba ziyingenise kuVimba weMali yeSizwe, uvimba wemali yephondo kufuneka, emva kokubonisana negosa elidluliselayo, enze isigqibo ngenshedyuli yentlawulo. (6) Ukuba uvimba wemali yephondo akayidluliseli imali ngokwecandelwana (5)(a), igosa elamkelayo elichaphazelekayo linokuthi licele uvimba wemali wephondo ukuba ayidlulisele ngoko nangoko okanye anike izizathu ezibhaliweyo, zingekapheli iintsuku ezintathu zaphakathi kweveki, ezixela ukuba kungani ingadluliselwanga imali. 5 10 15 20 25 30 35 40 45 50 55 60 65 This gazette is also available free online at www.gpwonline.co.za
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schedule in time for submission to the National Treasury, the provincial treasury must,
- 62 Verify source ↗
No. 43467
AI-assisted research summary: National Treasury has reporting and dispute-investigation duties, and organs of state must try to settle intergovernmental disputes before going to court.
62 No. 43467 GOVERNMENT GAZETTE, 23 JUNE 2020 Act No. 4 of 2020 Division of Revenue Act, 2020 62 (7) If a provincial treasury fails to make the transfer requested by the receiving officer or provide reasons in terms of subsection (6), or the receiving officer disputes the reasons provided by the provincial treasury as to why the transfer has not been made, the receiving officer may request the National Treasury to investigate the matter. (8) On receipt of a request in terms of subsection (7), the National Treasury must— 5 (a) consult the transferring officer on the matter; (b) investigate the matter, assess any reasons given by the provincial treasury as to why the transfer was not made; (c) direct the provincial treasury to immediately effect the transfer or provide reasons to the receiving officer, confirming why the provincial treasury was correct in not making the transfer; and (d) advise the provincial treasury and the receiving officer as to what steps must be taken to ensure the transfer. Duties and powers of National Treasury 31. (1) The National Treasury must, within 14 days after this Act takes effect, submit a notice to all transferring officers containing the details of the primary bank accounts of each province and municipality. (2) The National Treasury must, together with the statement envisaged in section 32(2) of the Public Finance Management Act, publish a report on actual transfers of all allocations listed in Schedules 4, 5, 6 and 7 or made in terms of section 26. (3) The National Treasury may include in a report on the equitable share and conditional allocations in terms of this Act, any report it publishes— (a) (b) that aggregates statements published by provincial treasuries envisaged in section 71(7) of the Municipal Finance Management Act; and in respect of municipal finances. CHAPTER 6 GENERAL Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations 32. (1) An organ of state involved in an intergovernmental dispute regarding any provision of this Act or any division of revenue matter or allocation must, before approaching a court to resolve such dispute, make every effort to settle the dispute with the other organ of state concerned, including exhausting all mechanisms provided for the settlement of disputes in relevant legislation. (2) If a dispute is referred back by a court in accordance with section 41(4) of the Constitution, due to the court not being satisfied that the organ of state approaching the court has complied with subsection (1), the expenditure incurred by that organ of state in approaching the court must be regarded as fruitless and wasteful. (3) The amount of any such fruitless and wasteful expenditure must, in terms of the applicable procedures in the Public Finance Management Act or the Municipal Finance Management Act, be recovered, without delay, from every person who caused the organ of state not to comply with subsection (1). Irregular expenditure
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