Division of Revenue Act

4 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 4 CHAPTER 2 EQUITABLE SHARE ALLOCATIONS 3. 4. 5. 6. Equitable division of revenue raised nationally among spheres of government Equitable division of provincial share among provinces Equitable division of local government share among municipalities Shortfalls and excess revenue 5 CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES CHAPTER 3 Part 1 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 Duties of transferring officer in respect of Schedule 4 allocations 9.

10 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 10 ‘‘Maths, Science and Technology Grant’’ means the Maths, Science and Technology Grant referred to in Part A of Schedule 5; ‘‘medium term expenditure framework’’ means a budgeting framework applied by the National Treasury which— (a) translates government policies and plans into a multi-year spending plan; and (b) promotes transparency, accountability and effective public financial manage- 5 ment; ‘‘Municipal Demarcation Act’’ means the Local Government: Municipal Demarcation Act, 1998 (Act No. 27 of 1998); ‘‘Municipal Finance Management Act’’ means the Local Government: Municipal 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) (b) (c) 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; ‘‘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 (b) a municipality, means the bank account of the municipality as determined in terms of section 8 of the Municipal Finance Management Act; ‘‘Provincial Roads Maintenance Grant’’ means the Provincial Roads Maintenance 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; 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 11 11 nokuphathwa zokwakhiwa kwezindlu; nokulawulwa kweenkqubo zatanci, kweenkqubo zezwelonke ‘‘evunyiweyo ekwinqwanqwa lesibini’’ yevunyiweyo ukuba iphathe kwaye ilawule inkqubo epheleleyo yazo zonke izixhobo zokwakhiwa kwezindlu neenkqubo zezwelonke zokwakhiwa kwezindlu ukongezelela kumaxanduva aphantsi kokuvunywa okukwinqwanqwa lokuqala; ‘‘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 weLizwe ethi— 5 10 (a) iguqule imigaqo-nkqubo karhulumente nezicwangciso zibe sisicwangciso senkcitho-mali seminyaka emininzi; kananjalo (b) ekhuthaza ukusebenzela elubala, ukuziphendulela nokuphathwa kwezimali zoluntu okunephumelelayo; ‘‘iMunicipal Demarcation Act’’ yiLocal Government: Municipal Demarcation Act 15 27 ka-1998; ‘‘iMunicipal Finance Management Act’’ yiLocal Government: Municipal Finance Management Act 56 ka- 2003; ‘‘iMunicipal Structures Act’’ yiLocal Government: Municipal Structures Act 117 ka-1998; ‘‘iMunicipal Systems Act’’ yiLocal Government: Municipal Systems Act 32 ka-2000; oseluMelwaneni’’ ‘‘iSibonelelo siSibonelelo sobuQabane sokuPhuhliswa koMmandla oseluMelwaneni ekuthethwe ngaso kwiNxalenye B yeShedyuli 5 okanye kwiNxalenye B yeShedyuli 6; njengoko sokuPhuhliswa koMmandla likarhulumente sobuQabane licandelo lichazwe ‘‘icandelo likarhulumente’’ kwicandelo 239 loMgaqo-siseko; ‘‘intlawulo egqithisileyo’’ kukudluliselwa kwemali engaphezu kwaleyo eyabelweyo kwesixa kwesabelo-mali ukudluliselwa esingaphezu kwisabelo-mali esifunekayo kwishedyuli yentlawulo; okanye ‘‘ishedyuli yentlawulo’’ yishedyuli echaza— 20 25 30 (a) isixa semali nganye edluliselwayo kwisabelo esanelisayo sephondo okanye isabelo-mali esixhomekeke kwiimeko sephondo okanye sikamasipala emasidluliselwe ngokwalo Mthetho; (b) umhla imali nganye edluliselwayo emayihlawulwe ngawo; (c) ukuba mayihlawulwe kubani, nakweyiphi i-akhawunti yasebhankini, imali 35 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 wePhondo layiqinisekisa kuVimba weMali weLizwe; okanye (b) nomasipala, yi-akhawunti yasebhankini kamasipala njengoko kugqitywe ngaloo ndlela ngokwecandelo 8 leMunicipal Finance Management Act; ‘‘iSibonelelo siSibonelelo Sokukhathalelwa kweeNdlela zePhondo ekuthethwe ngaso kwiNxalenye A yeShedyuli 4; Sokukhathalelwa kweeNdlela zePhondo’’ ‘‘iPublic Finance Management Act’’ yiPublic Finance Management Act 1 ka-1999; siSibonelelo ‘‘iSibonelelo yeZithuthi seNtlanganisela yeZithuthi zikaWonkewonke ekuthethwe ngaso kwiNxalenye B yeShedyuli 5; zikaWonkewonke’’ seNtlanganisela ‘‘iSibonelelo siSibonelelo Sokusebenza kweZithuthi zikaWonkewonke ekuthethwe ngaso kwiNxalenye A yeShedyuli 4; zikaWonkewonke’’ Sokusebenza kweZithuthi ‘‘ikota’’, ngokumayela— (a) nesebe lezwelonke okanye lephondo, lixesha eliqalela— (i) kuEpreli 1 ukuya kuJuni 30; (ii) kuJulayi 1 ukuya kuSeptemba 30; (iii) kuOktobha 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; 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

12 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 12 (iii) 1 January to 31 March; or (iv) 1 April to 30 June; ‘‘receiving municipality’’ means a municipality incorporating another municipality 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; ‘‘releasing municipality’’ means a municipality or part thereof which is 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 Develop- ment 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

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

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

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

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

14. Duties in respect of annual financial statements and annual reports for 2021/22 Part 3 Matters relating to Schedule 4 to 7 allocations Publication of allocations and frameworks Expenditure in terms of purpose and subject to conditions 15. 16.

17. Withholding of allocations Stopping of allocations 18. Reallocation of funds 19. 20. Conversion of allocations

21. Unspent conditional allocations CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Payment requirements Transfers made in error or fraudulently 22.

32 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 32 (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 16. (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. 5 10 15 20 25 30 (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 35 officer of the Department of Mineral Resources and 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 2021, must, by the date determined by the National Treasury— (i) (ii) enter into a payment schedule; and submit, through the relevant provincial treasury, the payment schedule to the National Treasury. (b) If a municipality receives accreditation after 1 April 2021, 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 17 or 18, the receiving 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 33 33 (5) Utshintsho kwisabelo-mali okanye kumda-mgaqo-nkqubo ngokwecandelwana luqala ukusebenza ngomhla wokupapashwa kiwesihlokomiso (2) okanye (3) kwiGazethi. Inkcitho ngokwenjongo nangokuxhomekeka kwiimeko 16. (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 nenkqubo-mda esebenza kuloo meko. (a) (2) Inkqubo-mda yesibonelelo inokwenza ukuba kubekho amacandelo ngaphakathi kwisibonelelo esixhomekeke kwiimeko, macandelo lawo alawulwa ziimeko eziya kube zixeliwe. (b) Igosa elidluliselayo lingadlulisela iimali ukusuka kwelinye icandelo ukuya kwelinye— emva kokubonisana negosa elamkelayo elichaphazelekayo; (i) (ii) ngemvume kaVimba weMali weLizwe; kananjalo (iii) ngokuvumelana nomthetho wepalamente wolwabiwo-mali osebenza kuloo meko. (c) UVimba weMali weLizwe kufuneka apapashe isihlokomiso kwiGazethi sokudluliselwa kweemali ngokwesiqendu (b). (3) Igosa elamkelayo alivumelekanga ukuba inxalenye yesabelo-mali yeShedyuli 5 liyabele nakweliphi na icandelo likarhulumente ukuze kwenziwe umsebenzi, ngaphandle kokuba elo gosa elamkelayo necandelo likarhulumente bayavumelana ngeembopheleleko zabo bobabini nangeshedyuli yentlawulo, libe igosa elamkelayo lilazisile igosa elidluliselayo, novimba wemali wephondo ochaphazelekayo noVimba weMali weLizwe libazisa ngeshedyuli yentlawulo ekuvunyelwene ngayo, kunjalonje— (a) (b) isabelo-mali— (i) sibe sivunyiwe kuhlahlo-lwabiwo-mali lwesebe lephondo elamkelayo okanye lukamasipala; okanye (ii) ukuba asikavunywa— (aa) igosa elamkelayo lazisa uVimba weMali weLizwe ukuba injongo yesabelo-mali amanani oqikelelo lwenkcitho esebe lephondo elichaphazelekayo okanye kamasipala kwaye libonisa izizathu zesabelo-mali; kwaye (bb) uVimba weMali weLizwe uyasivuma isabelo-mali; okanye asikokuwenza abonakale emakhulu isabelo-mali sesokuhlawulelwa kwempahla okanye iinkonzo ezithengwe ngokuvumelana kwiphondo elichaphazelekayo okanye kumasipala ochaphazelekayo, ekuya kuthi ke ukuba kuhlawulwe tanci, kusebenze isiqendu (a)(ii), kubekho nje utshintsho olunokuthi lufuneke. yokuthenga nemigaqo esebenza (4) Igosa elamkelayo kufuneka lingenise ikopi yesivumelwano ekucingwa ngaso kwicandelwana (3) kwigosa elidluliselayo nakuVimba weMali weLizwe ngaphambi kokuba kuhlawulwe. (5) Ngenjongo yokusenza sisebenze isabelo-mali seShedyuli kumasipala— (a) uEskom Holdings Limited unokuthi afumane iimali zivela ngqo kwigosa (b) elidluliselayo leSebe leziMbiwa naMandla; okanye ibhodi yamanzi, njengoko ixelwe kwicandelo 1 leWater Services Act 108 ka-1997, inokuthi ifumane iimali zivela ngqo kwigosa elidluliselayo leSebe laManzi noGutyulo. (6) (a) Ngenjongo yeSibonelelo soPhuhliso Lokwakhelwa Kwabantu, igosa elamkelayo kunye nomasipala ongqinelwe kwinqanaba lokuqala okanye lesibini okanye onemisebenzi eyabelwe ngokwecandelo 126 loMgaqo-siseko ukuba alawule zonke iinkalo, kuquka ulawulo lwezimali lwenkqubo yokwakhiwa kwezindlu ezweni lonke (ebizwe apha ngokuthi ‘‘yimisebenzi eyabelweyo’’) ngomhla kaEpreli 1, 2021, kufuneka kuthi kufika umhla ogqitywe nguVimba weMali weLizwe— (i) (ii) abe sele engene kwishedyuli yentlawulo; kananjalo angenise, esebenzisa uvimba wemali wephondo ochaphazelekayo, ishedyuli yentlawulo eyingenisa kuVimba weMali weLizwe. (b) Ukuba umasipala ufumana ukungqinelwa emva koEpreli 1, 2021, uVimba weMali weLizwe unokuthi ayivume eyokuba isiqendu (a) sisebenza kuloo masipala. (c) Ukuba ukudluliselwa kweSibonelelo soPhuhliso Lokuhlaliswa Kwabantu kuyamiswa kuyankonywa onemisebenzi eyabelweyo okanye kumasipala 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

34 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 officer must request the National Treasury to amend the payment schedule in terms of section 23. 34 (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 18 and reallocated in terms of section 19 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 2022 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 17. (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 21 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 22(3), until it is amended in terms of section 23. (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 (i) notice of the intention to withhold the allocation; (ii) an opportunity to submit written representations as to why the allocation 50 (b) should not be withheld; and the period within which to submit written representations; and (iii) 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. 55 (5) A notice envisaged in subsection (4)(a)(i) must include the reasons for This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 35 35 ngokwecandelo 17 okanye 18, igosa elamkelayo kufuneka licele uVimba weMali weLizwe ukuba enze utshintsho kwishedyuli yentlawulo ngokwecandelo 23. (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 18 size sabiwe ngokwabiwa ngokutsha ngokwecandelo 19 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 weLizwe; (c) naliphi na iphulo okanye isivumelwano esingomsebenzi ongagqityezelwanga okanye ongafezekiswanga ngomhla owabelwe ngawo umsebenzi lowo, kufuneka uhlolwe ngabantu bangaphandle kwaye iphondo nomasipala kufuneka okanye sokuligqibezela sokufezekisa isivumelwano ngokusinikezela kumasipala; imali egcinwa liphondo iyeyesivumelwano esinento yokwenza nomsebenzi onganikezelwanga kumasipala kufuneka ibe sele isetyenzisiwe ngoMatshi 31, 2022 kwaye ayiyi kufumaneka ngokwecandelo 30 lePublic Finance Manage- ment Act okanye ngokwecandelo 22(2); igosa elamkelayo lephondo kufuneka, zingekapheli iintsuku ezisixhenxe emva kokuba wabiwe umsebenzi, elidluliselayo nakuVimba weMali weLizwe 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 kwigosa elidluliselayo isicwangciso esenziwe ngokutsha senkcitho yakhe ecetywayo. lingenise kwigosa kwisiqendu kweemali lingenise iphulo (a), (e) (f) Ukunkonywa kwezabelo-mali 17. (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 weLizwe ngokwecandelo 21 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 22(3), de sibe senziwe utshintsho ngokwecandelo 23. (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) (b) linike igosa elamkelayo elichaphazelekayo— (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 kubhaliwe; kananjalo lazise uvimba wemali wephondo ochaphazelekayo noVimba weMali weLizwe, kuze kuthi xa kusisabelo-mali esixhomekeke kwiimeko esiya kumasipala, lorhulumente lephondo wasekuhlaleni, lilazisa ngokunkonywa oko. elinoxanduva nesebe lazise 5 10 15 20 25 30 35 40 45 50 55 (5) Isaziso ekucingwa ngaso kwicandelwana (4)(a)(i) kufuneka siquke izizathu zokusinkonya isabelo-mali nokuthi kuzimiselwe ukusinkonya ixesha elide kangakanani 60 This gazette is also available free online at www.gpwonline.co.za

36 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 36 withholding the allocation and the intended duration of the withholding to inform the amendment of the payment schedule in terms of section 23. (6) (a) The National Treasury may instruct, or approve a request from, the transferring 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— facilitate compliance with this Act; or (i) (ii) minimise the risk of under-spending by the relevant provincial department or 5 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. 10 (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 15 18. (1) Despite section 17, 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 20 envisaged in section 216(2) of the Constitution, occurs; or (ii) a municipality, if— (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) of the Municipal Finance Management Act, occurs; (b) (c) 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 2021/22 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 17(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. (5) (a) If— (i) (ii) an allocation, or any portion thereof, is stopped in terms of subsection (1)(a) or (b); and 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, 25 30 35 40 45 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. 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 37 37 ukuze kusekelwe ngokwecandelo 23. apho ukwenziwa kotshintsho kweshedyuli yentlawulo (6) (a) UVimba weMali weLizwe 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) kuza kwenza lula ukwenza okufunwa ngulo Mthetho; okanye (ii) kuza kuwunciphisa umngcipheko wokuba isebe lephondo elichaphazelekayo okanye umasipala asebenzise imali enganeno kwelindelekileyo. (b) Xa licela ukunkonywa kwesabelo-mali ngokweli candelwana, igosa elidluliselayo kufuneka lingenise kuVimba weMali weLizwe ubungqina bokuba kwenziwe okufunwa licandelwana (4) nakukuzithethelela okufunyenwe kuvela kwigosa elamkelayo. (c) Igosa elidluliselayo kufuneka likwenze kwakhona okufunwa licandelwana (4) xa uVimba weMali weLizwe eyalela, okanye isicelo esenziwe ligosa elidluliselayo ngokwesiqendu (a). Ukumiswa kwezabelo-mali 18. (1) Nangona lisitsho oku likutshoyo icandelo 17, uVimba weMali weLizwe 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 ukungakwenzi, ekucingwa ngako kwicandelo kuthi leMunicipal Finance Management Act, 38(1)(b)(ii) kwenzeke; (b) ukuba uVimba weMali weLizwe ulindele ukuba iphondo okanye umasipala uza kuwa nganeno kakhulu ekusebenziseni isabelo-mali, okanye ekuqhubeni inkqubo, exhaswa ngokuyinxenye okanye ngokupheleleyo ngesabelo-mali, kunyaka-mali ka-2021/22; okanye (c) ngenjongo yokwabelwa komsebenzi usuka kwiphondo usiya kumasipala, ngendlela ekucingwa ngayo kwicandelo 10 leMunicipal Systems Act. (2) UVimba weMali weLizwe kufuneka, ngaphambi kokuba asimise isabelo-mali ngokwecandelwana (1)(a)(i) okanye (b)— (a) akwenze okufunwa ziindlela zokwenza ezikwicandelo 17(4)(a); aze (b) azise uvimba wemali wephondo ochaphazelekayo ngenjongo yakhe yokusimisa isabelo-mali. (3) UVimba weMali weLizwe kufuneka, ngaphambi kokuba asimise isabelo-mali ngokwecandelwana (1)(a)(ii), akwenze okufunwa licandelo 38 leMunicipal Finance Management Act kule meko. (4) UVimba weMali weLizwe kufuneka enze isihlokomiso kwiGazethi sokusimisa isabelo-mali ngokweli candelo aze kwisihlokomiso eso afake umhla, nesizathu, sokusimisa. (5) (a) Ukuba— (i) (ii) isabelo-mali, okanye inxalenye yaso, imisiwe ngokwecandelwana (1)(a) okanye (b); lize igosa elidluliselayo elichaphazelekayo liqinisekise, ngokubhala, lisithi kuVimba weMali weLizwe 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 weLizwe unokuthi, ngesihlokomiso kwiGazethi, asivume eso sabelo- mali, okanye inxalenye yaso, ukuba sisetyenziswe ukuhlawula eso sixa-mali ngokuyinxenye okanye ngokupheleleyo. 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

38 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 (b) The utilisation of funds envisaged in this subsection is a direct charge against the 38 National Revenue Fund. Reallocation of funds 19. (1) When a Schedule 4 or 5 allocation, or a portion thereof, is stopped in terms of section 18(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 2021/22 financial year. (2) (a) When a Schedule 4 or 5 allocation, or a portion thereof, is stopped in terms of section 18(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 2021/22 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 2021/22 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 (ii) provide a copy of the notice to the transferring officer and each affected receiving officer. (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 21(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— (i) (ii) section 100 of the Constitution, the transferring officer to spend an allocation stopped in terms of section 18 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 18 on behalf of the relevant municipality; or 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 39 (b) Ukusetyenziswa kweemali ekucingwa ngazo kweli candelwana kukutsala ngqo 39 kuVimba Wemali Welizwe. Ukwabiwa ngokutsha kweemali 19. (1) Xa isabelo-mali seShedyuli 4 okanye 5, okanye inxalenye yaso, simiswa ngokwecandelo 18(1)(a) okanye (b), uVimba weMali weLizwe 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-2021/22. (2) (a) Xa isabelo-mali seShedyuli 4 okanye 5, okanye inxalenye yaso, simiswa ngokwecandelo 18(1)(c), uVimba weMali weLizwe kufuneka, emva kokubonisana negosa elidluliselayo novimba wephondo ochaphazelekayo, enze isigqibo ngenxalenye yesabelo-mali esiza kwabiwa ngokutsha, sibe luhlobo olunye lwesabelo-mali ngendlela esasabelwe abachaphazelekayo, ngomqathango wokuba isabelo-mali kufuneka sibe sesisetyenzisiwe ekupheleni konyaka-mali ka-2021/22. koomasaipala ekuqaleni, sisabelwa ngayo (b) Inxalenye yesabelo-mali esabelwe ngokutsha ngokwesiqendu (a) sithathwa, (4)(a), ukususela njengesiguqulelwe ekubeni sisabelo-mali esikwiNxalenye B yeShedyuli ekwanye ebesikuyo ngaphambi kokuba sabiwe ngokutsha. kumhla wesihlokomiso ngokwecandelwana kwiGazethi (3) (a) Ukuba igosa elidluliselayo lesabelo-mali seShedyuli 6 libhalela kuVimba libonise ukuba inxalenye yesabelo-mali kunokwenzeka ukuba weMali weLizwe, ingasetyenziswa yonke, okanye kufuneka ukuba ihlengahlengiswe ngokutsha ngokokubaluleka kwayo ukuze kuhlangatyezwane nemfuneko ebalulekileyo, uVimba weMali weLizwe 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 weLizwe amagqabaza notshintsho olucetywayo oluvela kwisebe lephondo elichaphazelekayo okanye umasipala ngokwesiqendu (b). (d) Inxalenye eyabiwe ngokutsha kufuneka, kangangoko kunokwenzeka, ibe seyisetyenzisiwe xa kuphela unyaka-mali ka-2021/22. (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 weLizwe 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 21(2). (5) (a) Xa kusenzeka ungenelelo ngokwecandelo 100 okanye 139 loMgaqo-siseko okanye ngokwecandelo 137, 139 okanye 150 leMunicipal Finance Management Act, uVimba weMali weLizwe unokuthi, nangona lisitsho oku likutshoyo icandelwana (1) kwaye ngemiqathango anokuthi ayibone ifanelekile, agunyaze mayela— (i) necandelo 100 loMgaqo-siseko, igosa elidluliselayo ukuba lisebenzise isabelo- mali esimiswe ngokwecandelo 18 egameni lephondo elichaphazelekayo; (ii) necandelo 139 loMgaqo-siseko okanye icandelo 137 okanye 139 leMunicipal Finance Management Act, iphondo elingenelelayo ukuba lisebenzise isabelo- mali esimiswe ngokwecandelo 18 egameni likamasipala ochaphazelekayo; 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

40 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 40 (iii) section 150 of the Municipal Finance Management Act, the relevant transferring officer to spend an allocation stopped in terms of section 18 on behalf of the relevant municipality. (b) An allocation that is spent by the transferring 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 classified disaster or the reconstruction or rehabilitation of infrastructure damage caused by a classified 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 2021/22 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 20. (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 30 (b) (c) 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, Human Resources and Training Grant or the National Health Insurance Grant listed in Part A of Schedule 5. (b) (a) (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 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. (d) (c) 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 41 41 (iii) necandelo 150 leMunicipal Finance Management Act, igosa elidluliselayo ukuba lisebenzise isabelo-mali esimisiweyo ngokwecandelo 18 egameni likamasipala 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) Kusakwenziwa isicelo kunye ligosa elidluliselayo naliZiko Lokulawulwa kweeNtlekele eZwenilonke, elasekwa licandelo 8 leDisaster Management Act, 57 ka 2002, uVimba weMali weLizwe 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 weLizwe 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-2021/22 isabelo-mali yaye zibe kwakwinqwanqwa elinye esasenziwe kulo ekuqaleni zezommandla wentsebenzo okwamnye esasikuwo isabelo-mali sasekuqaleni. (d) Igosa elidluliselayo kufuneka, emva kokubonisana neZiko Lokulawulwa kweeNtlekele eZwenilonke nangemvume kaVimba weMali weLizwe, 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 20. (1) Ukuba wanelisekile kukuba isebe lephondo elichaphazelekayo okanye umasipala libonise ukuba linokuthi likwazi ukuwenza asebenze amaphulo, uVimba weMali weLizwe unokuthi, ngokucelwa ligosa elidluliselayo nasemva kokubonisana negosa elamkelayo, aguqule nayiphi na inxalenye— (a) yesabelo-mali esidweliswe kwiNxalenye B yeShedyuli 6 sibe sesidweliswe 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, uLuntu, okanye iSibonelelo Sokuqeshwa Kwabasebenzi Abaneleyo iSibonelelo se-Inshorensi yeMpilo yeZwelonke esidweliswe kwiNxalenye A yeShedyuli 5. yeMpilo (2) UVimba weMali weLizwe unokuthi, emva kokubonisana negosa elidluliselayo elichaphazelekayo, negosa elamkelayo novimba wemali wephondo, aguqule nayiphi na inxalenye yesabelo-mali esidweliswe kwiNxalenye B yeShedyuli 5 ibe 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; igosa elidluliselayo lenze umgudu obonakalayo wokomeleza ukukwazi kwegosa elamkelayo ukuba lisenze sisebenze isabelo-mali, kodwa igosa elamkelayo alikakwazi ukuhlangabezana ngokupheleleyo neemfuneko zesabelo-mali; kwaye (c) (d) kukho imbali emibini yangaphambili yesabelo-mali esichaphazelekayo esiya kwigosa elamkelayo, kuquka ukunkonya nokumisa zonke izabelo-mali. kwiminyaka-mali yokungaqhubi kakuhle 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za

23. Amendment of payment schedule 24.

25. New allocations during financial year and Schedule 7 allocations 26. 27. Preparations for 2022/23 financial year and 2023/24 financial year Transfers before commencement of Division of Revenue Act for 2022/23 financial year 10 15 20 25 30 35 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 5 ino 9 ka 2021 5 ISAHLUKO 2 IZABELO-MALI ZESABELO ESANELISAYO 3. 4. 5. 6. Ukwahlulwa-hlulwa okwanelisayo kwengeniso eqokelelwe elizweni lonke phakathi kwamanqwanqwa karhulumente Ukwahlulwa-hlulwa kwamaphondo Ukwahlulwa-hlulwa okwanelisayo kwesabelo soorhulumente basekuhlaleni phakathi koomasipala Ukungeneli kwemali efunekayo nokuthi kratya kwengeniso okwanelisayo samaphondo kwesabelo phakathi ISAHLUKO 3 IZABELO-MALI EZIXHOMEKEKE KWIIMEKO EZIYA KUMAPHONDO NAKOOMASIPALA 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. 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 Imisebenzi malunga nezitetimenti zemali zonyaka neengxelo zonyaka zika- 2021/22 elamkelayo malunga nezabelo-mali 5 10 15 20 25 Imicimbi emalunga nezabelo-mali zeShedyuli 4 ukuya kweyesi-7 30 INxalenye 3 Inkcitho ngokwenjongo nangokuxhomekeka kwiimeko

15. Ukupapashwa kwezabelo-mali neenkqubo-mida 16.

17. Ukunkonywa kwezabelo-mali

18. Ukumiswa kwezabelo-mali

19. Ukwabiwa ngokutsha kweemali

20. Ukuguqulwa kwezabelo-mali 21. Izabelo-mali ezixhomekeke kwiimeko ezingasetyenziswanga ISAHLUKO 4 IMICIMBI EMALUNGA NAZO ZONKE IZABELO-MALI Iimfuneko zokuhlawula 22.

23. Ukwenziwa kotshintsho kwishedyuli yentlawulo 24. 25.

26. Amalungiselelo onyaka-mali ka-2022/23 nonyaka-mali ka-2023/24 27. Iimali ezidluliselwe ngempazamo okanye ngobuqhophololo Izabelo-mali ezintsha ngexesha lonyaka-mali nezabelo-mali zeShedyuli 7 Iimali ezidluliselweyo ngaphambi kokuba uqale ukusebenza uMthetho woKwahlulwa-hlulwa kweNgeniso wonyaka-mali ka-2022/23 35 40 45 This gazette is also available free online at www.gpwonline.co.za

6 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 6 CHAPTER 5 DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY

28. Duties of municipalities

29. Duties and powers of provincial treasuries

30. Duties and powers of National Treasury CHAPTER 6 GENERAL 31. Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations Irregular expenditure 32. 33. Financial misconduct

56 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 56 (b) The budget must indicate all allocations from its equitable share and conditional allocations to be transferred to each category B municipality within the category C municipality’s area of jurisdiction and disclose the criteria for allocating funds between the category B municipalities. (2) A category C municipality that is providing a municipal service must, before implementing any capital project for water, electricity, roads or any other municipal service, consult the category B municipalities within whose area of jurisdiction the project 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 10 (a) the category C municipality retains the function in terms of the Municipal Structures Act; and 15 (b) a service delivery agreement for the provision of services by the category B municipality on behalf of the category C municipality has not been concluded. (4) A category B municipality which is not authorised to perform a function in terms of the Municipal Structures Act may not extend the scope or type of services that it currently provides, without— (a) entering into a service delivery agreement with the category C municipality which is authorised to perform the function in terms of the Municipal Structures Act; or (b) obtaining authorisation to perform the function in terms of the Municipal Structures Act. (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 2021/22 financial year or the 2022/23 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. 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 57 57 (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. (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 umsebenzi ngokweMunicipal Structures Act akavumelekanga ukuba awunwebe umda weenkonzo okanye uhlobo lweenkonzo azenzayo kungokunje, engakhange— okudidi B ongagunyazwanga ukuba enze (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 ishedyuli leyo yentlawulo kuVimba weMali weLizwe ngaphambi kokuba uqale unyaka-mali. (b) Umasipala okudidi C kufuneka adlulisele iimali ngokuvumelana neshedyuli yentlawulo engeniswe ngokwesiqendu (a). (6) (a) UVimba weMali weLizwe 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 (i) ukwenza izabelo-mali ekuthethwe ngazo kwicandelwana (1)(b); (ii) ukufikelela kwisivumelwano ekucingwa ngaso kwicandelwana (2); okanye (iii) ukungenisa ishedyuli yentlawulo ngokuvumelana necandelwana (5)(a). (b) Oku kulandelayo kusebenza ekunkonyweni okanye ekumisweni kwesabelo-mali ngokuvumelana nesiqendu (a): 5 10 15 20 25 30 35 40 icandelo 216 loMgaqo-siseko; (i) (ii) xa kunkonywa isabelo-mali, icandelo 18(4)(a), kubekho utshintsho olunokuthi 45 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 weLizwe 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-2021/22 okanye unyaka-mali ka-2022/23. (7) Umasipala kufuneka aqinisekise ukuba nasiphi na isabelo-mali asinikiweyo ngokwalo Mthetho, okanye liphondo okanye ngomnye umasipala, esingaveliyo kuhlahlo-lwabiwo-mali lwakhe njengoko luthiwe thaca ngokuvumelana necandelo 16 leMunicipal Finance Management Act, siyavela kuhlahlo-lwabiwo-mali lwakhe oluza kuqwalaselwa ngenjongo yokuba luvunywe ngokuvumelana necandelo 24 leMunicipal Finance Management Act. asinikwe 50 55 This gazette is also available free online at www.gpwonline.co.za

34. Delegations and assignments

35. Departures Regulations 36. Transitional measures for municipal election in 2021 37. Repeal of laws and savings 38. Short title and commencement 39. SCHEDULE 1 Equitable division of revenue raised nationally among the three spheres of government SCHEDULE 2 Determination of each province’s equitable share of the provincial sphere’s share of revenue raised nationally (as a direct charge against the National Revenue Fund) SCHEDULE 3 Determination of each municipality’s equitable share of the local government sphere’s share of revenue raised nationally 5 10 15 20 25 SCHEDULE 4 Part A Allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets 30 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 35 40 Allocations-in-kind to provinces for designated special programmes This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 7 ino 9 ka 2021 7 ISAHLUKO 5 IMISEBENZI NAMAGUNYA OOMASIPALA, OOVIMBA BEMALI BAMAPHONDO NOVIMBA WEMALI WELIZWE 28. 29. 30. Imisebenzi yoomasipala Imisebenzi namagunya oovimba bemali bamaphondo Imisebenzi namagunya kaVimba weMali weLizwe ISAHLUKO 6 GABALALA

62 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 62 (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 section 41(3) of the Constitution. Irregular expenditure

32. 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. Financial misconduct 5 10 33. (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). 15 Delegations and assignments 34. (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 20 Treasury— (a) is subject to any limitations or conditions that the Minister may impose; (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. 25 (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 35. (1) The Minister may, if good grounds exist, approve a departure from a provision of a framework, a regulation made under section 36 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) impedes the achievement of any object of this Act; impedes an immediate response to a classified disaster; or 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 63 63 (3) Isixa-mali saloo nkcitho ekukumosha kufuneka, ngokweenkqubo ezisebenza kule meko ezikwiPublic Finance Management Act okanye kwiMunicipal Finance Manage- ment Act, sibuyiswe, ngaphandle kokulibazisa, kumntu ngamnye obangele ukuba elo candelo likarhulumente lingakwenzi okufunwa licandelo 41(3) loMgaqo-siseko. Inkcitho engafanelekanga

32. Inkcitho yesabelo-mali esikwiNxalenye B yeShedyuli 4 okanye yeNxalenye B engafanelekanga nalo Mthetho yinkcitho yeShedyuli ngokuchasene ngokweMunicipal Finance Management Act, egunyaziweyo ngokweMunicipal Finance Management Act. ngaphandle iyinkcitho kokuba 5 Ubugwenxa ekuphathweni kwemali 5 10 33. (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). 15 Ukuphathisa abanye nezabelo zemisebenzi 34. (1) UMphathiswa usenokuthi, ngokubhala, aphathise nawaphi na amagunya aphathiswe uVimba weMali weLizwe ngokwalo Mthetho, kwaye aphathise nayiphi na imisebenzi ephathiswe uVimba weMali weLizwe ngokwalo Mthetho, ewaphathisa okanye eyiphathisa igosa elisebenza kuVimba weMali weLizwe. (2) Ukuphathiswa kwegosa elisebenza kuVimba weMali weLizwe okwenziwe ngokwecandelwana (1)— (a) kulawulwa yiyo nayiphi na imida okanye imiqathango enokuthi ibekwe nguMphathiswa; (c) (b) kusengagunyaza ukuba elo gosa liphathise omnye nalo, ngokubhala, liphathisa igunya okanye umsebenzi, liwuphathise elinye igosa elisebenza kuVimba weMali weLizwe; kwaye akumothuli mthwalo woxanduva uVimba weMali weLizwe ngegunya okanye umsebenzi athe waliphathisa okanye wawuphathisa omnye umntu. (3) UMphathiswa usenokutshi asitshintshe okanye asirhoxise isigqibo esenziwe ligosa ngenxa yokuphathiswa kwalo okanye ukwabelwa, kuxhomekeke kumalungelo athe afumaneka ngenxa yeso sigqibo. (4) Umphathiswa wephondo ophathiswe imali kwiphondo usenokuthi, ngokubhala, aphathise nawaphi na amagunya aphathiswe uvimba wemali wephondo ngokwalo Mthetho, kwaye aphathise nayiphi na imisebenzi ephathiswe uvimba wemali wephondo ngokwalo Mthetho, ewaphathisa okanye eyiphathisa igosa elisebenza kuvimba wemali wephondo. (5) (a) Igosa eliphathisayo linokuthi, ngokubhala, liphathise naliphi na igunya eliliphathisiweyo okanye umsebenzi eliwuphathisiweyo, liwuphathisa elinye igosa elikwisebe lakhe. (b) Ikopi yophathiso olubhaliweyo mayingeniswe kuVimba weMali weLizwe. (6) Icandelwana (2) nelesi-(3) ayasebenza ekuphathisweni okanye ekwabelweni okungokwecandelwana (4) okanye (5). Ukuphambuka kwimigaqo 35. (1) UMphathiswa usenokuthi, ukuba zikho izizathu ezivakalayo, akuvumele ukuphambuka kokutshiwo ngumthetho okanye yinkqubo-mda, okanye ummiselo owenziwe ngokwecandelo 36 okanye ngomqathango obekwe ngokwalo Mthetho. (2) Ngenjongo yokusebenza kwecandelwana (1), izizathu ezivakalayo ziquka into yokuba okutshiwo yinkqubo-mda, ngummiselo okanye ngumqathango— 20 25 30 35 40 45 50 (a) akukwazeki ukwenzeka; (b) kuthintela ukufezekiswa kwenjongo yalo Mthetho; (c) kuthintela okukhawulezileyo ukusabela kwimeko ebhengezwe njengentlekele; This gazette is also available free online at www.gpwonline.co.za

64 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 64 (d) undermines the financial viability of the affected national or provincial 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

36. 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 (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 37. (1) (a) A releasing municipality must continue to spend its allocations for the 2021/22 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 17 and 18 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 1 October 2021, 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 2022/23 financial year. Repeal of laws and savings 38. (1) Subject to subsection (2)— (a) (b) (c) (d) the Division of Revenue Act, 2020 (Act No. 4 of 2020), except sections 16 and 26, is hereby repealed; sections 16 and 26 of the Division of Revenue Act, 2020, are hereby repealed with effect from 1 July 2021 or the date that this Act takes effect, whichever is the later date; the Division of Revenue Amendment Act, 2020 (Act No. 10 of 2020), is hereby repealed; and the Division of Revenue Second Amendment Act, 2020 (Act No. 20 of 2020), is hereby repealed. 5 10 15 20 25 30 35 40 45 (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 50 subsection (1), after the end of the 2021/22 financial year; and This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 65 65 (d) kwenza buthathaka ukuma kakuhle ngokwasezimalini kwesebe lelizwe lonke, lephondo okanye umasipala. (3) Nakuphi na ukuphambuka kwimigaqo okuvunyelweyo ngokwecandelwana (1) ikho, yaye lexesha nemiqathango yokuphambuka, ukuba makuxele makupapashwe ngesihlokomiso kwiGazethi. ithuba 5 Imimiselo

36. UMphathiswa unokuthi, ngesihlokomiso kwiGazethi, enze imimiselo malunga— (a) nayo nayiphi na into emakwenziwe ummiselo ngayo okanye ekunokuthi kwenziwe ummiselo ngayo; okanye (b) ngalo naluphi na udaba olulisolotya kulawulo okanye kwinkqubo yokwenza izinto ekuyimfuneko ukuba kwenziwe ummiselo ngayo ukuze usebenze kakuhle lo Mthetho. 10 Okuza kwenzeka okwethutyana ukulungiselela unyulo loomasipala luka-2021 37. (1) (a) Umasipala okhululayo makaqhubeke esisebenzisa isabelo-mali sonyaka- mali ka-2021/22 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 weLizwe, abonise ukuba uyakwenza okufunwa sisiqendu (a). (2) (a) Icandelo 17 nele-18 liyasebenza apho umasipala okhululayo engakwenzi okufunwa licandelwana (1)(a) okanye (c) malunga nesabelo-mali esinguShedyuli 4, 5, 6 okanye 7. (b) UVimba weMali weLizwe 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 weLizwe 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. (4) (a) luhlengahlengiso olufunekayo ngokwecandelo 21(1)(b) leMunicipal Dermacation Act. Izabelo-mali ekuthethwe ngazo kwicandelo 5(2) no-8(2) zilawulwa ngokutsha kokwenziwa kwesigqibo emva (b) Igosa elidluliselayo lesabelo-mali seShedyuli 4, 5, 6 okanye 7 kufuneka, kuthi kubetha uOktobha 1, 2021, libe lazise uVimba weMali weLizwe ngalo naluphi na uhlengahlengiso kwizabelo-mali ekuthethwe ngazo kwicandelo 8(2), ekufuneka zibonakale kuMthetho Wokwahlulwa-hlulwa Kwengeniso wonyaka-mali ka-2022/23. Ukutshitshiswa kwemithetho nokulondolozwa kweminye 38. (1) Ngokulawulwa licandelwana (2)— (a) uMthetho Wokwahlulwa-hlulwa Kwengeniso 4 ka-2020 uyatshitshiswa, (b) ngaphandle kwecandelo 16 nelama-26; icandelo 16 nelama-26 loMthetho Wokwahlulwa-hlulwa Kwengeniso ka- 2020 ayatshitshiswa ukususela kuJulayi 1, 2021 okanye ngomhla oqala ngawo ukusebenza lo uMthetho, kuxhomekeke ekubeni kokuphi okwenzeka mva kwezi zinto zimbini; 15 20 25 30 35 40 45 (c) uMthetho Wokwenza Utshintsho Ekwahlulwa-hlulweni Kwengeniso 10 50 ka-2020 uyatshitshiswa; (d) noMthetho Wokwenza Utshintsho Ekwahlulwa-hlulweni Kwengeniso 20 ka-2020, uyatshitshiswa. (2) Nakuphi akuchaphazeli— na ukutshitshiswa ekuthethwe ngako kwicandelwana (1) 55 (a) umsebenzi omawenziwe ngokoMthetho ekuthethwe ngawo kwicandelwana (1), emva kokuphela konyaka-mali ka-2021/22; kunye This gazette is also available free online at www.gpwonline.co.za

66 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 66 (b) any obligation in terms of any provision of an Act, referred to in subsection (1), the execution of which is outstanding. (3) Any framework published in terms of section 16 of the Division of Revenue Act, 2020, 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. 5 Short title and commencement

39. This Act is called the Division of Revenue Act, 2021, and takes effect on 1 April 2021 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 uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 67 67 (b) nembopheleleko engokokutsho koMthetho, ekuthethwe ngawo kwicandelwana (1), ukuphunyezwa kwawo okusalindelweyo. na epapashwe inkqubo-mda (3) Nayiphi loMthetho Wokwahlulwa-hlulwa Kwengeniso ka-2019 othe wenziwa utshintsho ngokwecandelo 16 okanye 26 laloo Mthetho, isebenza kwiimali zesabelo-mali esixhomekeke kwiimeko ekuvunyiweyo ukuba sidluliselwe kunyaka olandelayo ngokwecandelo 22(2) laloo Mthetho, ukuba eso sabelo-mali esixhomekeke kwiimeko asiqhubeki sikho ngokwalo Mthetho. ngokwecandelo 16 5 Igama lawo nokuqalisa kwawo ukusebenza

39 . Lo Mthetho ubizwa ngokuba nguMthetho Wokwahlulwa-hlulwa Kwengeniso, ka-2021 kwaye uqala ukusebenza ngoEpreli 1, 2021 okanye ngomhla opapashwa ngawo kwiGazethi, kuxhomekeke ukuba ngowuphi umhla ofika mva kunomnye. 10 This gazette is also available free online at www.gpwonline.co.za

68 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 68 SCHEDULE 1 EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT Spheres of Government Column A Column B 2021/22 R'000 Forward Estimates 2022/23 R'000 2023/24 R'000 National1,2 Provincial Local TOTAL

31. Ukuba noxanduva lokuhlawula iindleko ekungenwe kuzo xa kusaphulwa imigaqo yolawulo lwentsebenziswano nobudlelwane phakathi koorhulumente Inkcitho engafanelekanga 32.

33. Ubugwenxa ekuphathweni kwemali

34. Ukuphathisa abanye nezabelo zemisebenzi

35. Ukuphambuka kwimigaqo 36.

37. Okuza kwenzeka okwethutyana ukulungiselela unyulo loomasipala ngo-2021

38. Ukutshitshiswa kwemithetho nokongiwa kweminye 39. Isihloko sawo esifutshane nokuqalisa kwawo ukusebenza Imimiselo 5 10 15 Ukwahlulwa-hlulwa kwengeniso okwanelisayo ethi ifumaneke ezweni lonke phakathi kwamanqwanqwa amathathu karhulumente 20 ISHEDYULI 1 ISHEDYULI 2 Ukuqingqwa kwesabelo esanelisayo sephondo ngalinye sesabelo senqwanqwa eliliphondo kwingeniso eqokelelweyo elizweni lonke (ngokucaphula ngqo kwiNgxowa-mali yeNgeniso yeZwelonke) ISHEDYULI 3 Ukuqingqwa kwesabelo esanelisayo somasipala ngamnye sesabelo senqwanqwa elingumasipala esiqokelelwe elizweni lonke ISHEDYULI 4 INxalenye A 25 30 Izabelo-mali eziya kumaphondo zokuncedisa ukuxhaswa ngemali kweenkqubo okanye imisebenzi exhaswa ngemali kuthatyathwa kwiimali zamaphondo Izabelo-mali eziya koomasipala zokuncedisa ukuxhaswa ngemali kweenkqubo okanye imisebenzi exhaswa ngemali kuthatyathwa kwiimali zoomasipala 35 INxalenye B ISHEDYULI 5 INxalenye A Izabelo-mali zenjongo ethile eziya kumaphondo INxalenye B Izabelo-mali zenjongo ethile eziya koomasipala 40 ISHEDYULI 6 INxalenye A Izabelo ezingeyomali eziya kumaphondo kuzezeenkqubo ezikhethekileyo ezixeliweyo This gazette is also available free online at www.gpwonline.co.za

8 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 8 Part B Allocations-in-kind to municipalities for designated special programmes SCHEDULE 7 Part A Allocations to provinces for immediate disaster response 5 Allocations to municipalities for immediate disaster response Part B 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; ‘‘classified disaster’’ means a disaster classified as a national, provincial or local state of disaster in terms of section 23 of the Disaster Management Act, 2002 (Act No. 57 of 2002); ‘‘conditional allocation’’ means an allocation to a province or municipality from the national government’s share of revenue raised nationally, envisaged in section 214(1)(c) of the Constitution, as set out in Schedule 4, 5, 6 or 7; ‘‘Constitution’’ means the Constitution of the Republic of South Africa, 1996; ‘‘corporation for public deposits account’’ means a bank account of the Provincial Revenue Fund held with the Corporation for Public Deposits, established by the Corporation for Public Deposits Act, 1984 (Act No. 46 of 1984); ‘‘Education Infrastructure Grant’’ means the Education Infrastructure Grant referred to in Part A of Schedule 4; ‘‘financial year’’ means, in relation to— (a) a national or provincial department, the year ending 31 March; 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 15 or 25; ‘‘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 Develop- ment Grant referred to in Part A of Schedule 5; ‘‘legislation’’ means national legislation or provincial legislation as defined in section 239 of the Constitution; ‘‘level one accreditation’’ means accreditation to render beneficiary management, subsidy budget planning and allocation, and priority programme management and administration, of national housing programmes; ‘‘level two accreditation’’ means accreditation to render full programme management and administration of all housing instruments and national housing programmes in addition to the responsibilities under a level one accreditation; 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 9 ino 9 ka 2021 9 INxalenye B Izabelo ezingeyomali eziya koomasipala kuzezeenkqubo ezikhethekileyo ezixeliweyo ISHEDYULI 7 INxalenye A 5 Izabelo-mali eziya kumaphondo zokuhlangula ngokukhawulezileyo kwiintlekele Izabelo-mali eziya koomasipala zokuhlangula ngokukhawulezileyo kwiintlekele INxalenye B UKUTOLIKWA KWENTSINGISELO NEENJONGO ZALO MTHETHO 10 ISAHLUKO 1 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— ‘‘evunyiweyo’’ lithetha ukuba ngovunyiweyo kukamasipala, ngokwecandelo 10(2) leHousing Act 107 ka-1997 ukuba alawule iinkqubo zezwelonke zokwakhiwa lifundwe kunye neNxalenye 3 yeNational Housing Code ka-2009 kwezindlu, (Ungenelelo ngeziMali: Ukwenziwa kooMasipala Babe Ngabavunyiweyo); ‘‘isabelo-mali’’ kwinqwanqwa esisisabelo likarhulumente wezwelonke kuShedyuli 1, kwiphondo kuShedyuli 2 okanye kumasipala kuShedyuli 3, okanye isabelo-mali esixhomekeke kwiimeko; sisabelo-mali esanelisayo esiya ‘‘umasipala okudidi A, B okanye C’’ ngumasipala okudidi A, B, okanye C oxelwe kwicandelo 155(1) loMgaqo-siseko; ‘‘intlekele ekudidi oluthile’’ yintlekele echazwe njengentlekele ekudidi lwelizwe lonke, ekwiphondo okanye eyasekuhlaleni ngokwecandelo 23 leDisaster Management Act 57 ka-2002; ‘‘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; yebhanki yeemali ‘‘ukopolotyeni we-akhawunti yeNgxowa-mali yeNgeniso yePhondo egcinwe kuKopolotyeni weeMali zoLuntu, eyasekwa yiCorporation for Public Deposits Act 46 ka-1984; yi-akhawunti zoluntu’’ 15 20 25 30 35 ‘‘iSibonelelo seeMfuneko-ngqangi zeMfundo’’ siSibonelelo seeMfuneko-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; 40 ‘‘inkqubo-mda’’ ziimeko zoxhomekeko nenye ingcombolo malunga nesabelo-mali esixhomekeke kwiimeko epapashwe ngokwecandelo 15 okanye 25; ‘‘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 107 ka-1997; ‘‘iSibonelelo siSibonelelo Sokuphuculwa Kokuhlaliswa Kwabantu ekuthethwe ngaso kwiNxalenye A yeShedyuli 5; Sokuphuculwa Kokuhlaliswa Kwabantu’’ ‘‘umthetho wepalamente’’ ngumthetho wepalamente wezwelonke okanye umthetho wepalamente wephondo njengoko uchazwe kwicandelo 239 loMgaqo-siseko; ‘‘evunyiweyo ekwinqwanqwa lokuqala’’ yevunyiweyo ukuba iphathe imicimbi lokuncedisa, yalowo oza kuzuza, ukucetywa nokwabiwa kohlahlo-lwabiwo-mali 45 50 This gazette is also available free online at www.gpwonline.co.za

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 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 13 13 Januwari 1 ukuya kuMatshi 31; okanye (iii) (iv) kuEpreli 1 ukuya kuJuni 30; ‘‘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 ngokwabelwa kuthatyathwa kwiNgxowa-mali yeNgeniso yePhondo; okanye (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 yePhondo yalo; ‘‘umasipala okhululayo’’ ngumasipala okanye inxalenye kamasipala ethi ifakelwe komnye umasipala ngenxa yokusikwa ngokutsha kwemida ngokwecandelo 21(1)(b) leMunicipal Demarcation Act; ‘‘iSibonelelo Sokuxinga Kwezibonelelo-ngangi Zezikolo’’ siSibonelelo Sokuxinga Kwezibonelelo Zezikolo ekuthethwe ngaso kwiNxalenye A yeShedyuli 6; elithi ‘‘lo Mthetho’’ liquka nayiphi na inkqubo-mda okanye isabelo-mali 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 ngaso kwiNxalenye B yeShedyuli 4; lize elithi ‘‘usuku lokusebenza’’ lithethe naluphi na usuku, ngaphandle koMgqibelo, iCawa okanye iholide kawonkewonke njengoko luchazwe kwiPublic Holidays Act 36 ka-1994. isigqibo, uqingqo, umyalelo, ukwaziswa, isaziso okanye isicelo esingokwalo Mthetho masibhalwe phantsi. (2) Nasiphi na isivumelwano, ukuvunywa, ukuqinisekiswa, 5 10 15 20 25 30 Iinjongo zalo Mthetho

2. Iinjongo zalo Mthetho— (a) Ngokwendlela ekufunwa ngayo licandelo 214(1) soMgaqo-siseko, kukwenza ukuba— (i) yahlulwa-hlulwe ngokwanelisayo ingeniso eqokelelwe elizweni lonke 35 kumanqwanqwa amathathu karhulumente; (ii) kukuqingqa isabelo esanelisayo sephondo ngalinye kwisabelo sephondo saloo ngeniso; kunye (b) kukukhuthaza (iii) nezinye izabelo-mali eziya kumaphondo, kurhulumente wasekuhlaleni okanye koomasipala ukusuka kwisabelo sikarhulumente wezwelonke saloo ngeniso neemeko zoxhomekeko ezenziwa ngayo ezo zabelo-mali; 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 ukucwangcisa phakathi nokuhlahla ukwabiwa kwemali; kunye komgaqo-nkqubo, kusengaphambili ukuqondwa kweemeko olubhetele (c) nokukhuthaza ukusebenzela kwinkqubo elubala yokwabiwa kobuncwane, ngokuqinisekisa ukuba zonke izabelo-mali, ngaphandle kwezabelo-mali zeShedyuli 6, ziyavela kuhlahlo-lwabiwo-mali lwamaphondo noloomasipala kwaye nokusetyenziswa kwezabelo-mali ezixhomekeke kwiimeko kwenziwa ingxelo ngako ngamasebe amaphondo awamkelayo nangoomasipala. nokuziphendulela 40 45 50 This gazette is also available free online at www.gpwonline.co.za

14 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 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 2021/22 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 2022/23 financial year and the 2023/24 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 2021/22 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 2022/23 financial year and the 2023/24 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 22. 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 2021/22 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 2022/23 financial year and the 2023/24 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 6 July 2021, 7 December 2021 and 15 March 2022, in the amounts determined in terms of section 22(2). Shortfalls and excess revenue 6. (1) If the actual revenue raised nationally in respect of the 2021/22 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 2021/22 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 uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 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-2021/22 kufuneka kwahlulelwane ngayo ngamanqwanqwa karhulumente angurhulumente wezwelonke, abamaphondo nabasekuhlaleni njengoko kuchazwe kuMhlathi A weShedyuli 1. (2) Ukwahlulwa-hlulwa ekucingwa ngako phakathi kwamanqwanqwa karhulumente angurhulumente wezwelonke, abamaphondo nabasekuhlaleni kwengeniso ekulindeleke ukuba iqokelelwe elizweni lonke iyeyonyaka-mali ka-2022/23 nonyaka-mali ka-2023/ 24, ibe ixhomekeke kwiMithetho yoKwahlulwa-hlulwa kweNgeniso yaloo minyaka- mali, kuchazwe kuMhlathi B weShedyuli 1. Ukwahlulwa-hlulwa kwamaphondo okwanelisayo kwesabelo samaphondo phakathi 4. (1) Isabelo esanelisayo sephondo ngalinye sesabelo sephondo sengeniso lonke iyeyonyaka-mali ka-2021/22 ichazwe kuMhlathi A eqokelelwe elizweni weShedyuli 2. (2) Isabelo esanelisayo ekucingwa ngaso sephondo ngalinye sengeniso ekulindeleke ukuba iqokelelwe elizweni lonke iyeyonyaka-mali ka-2022/23 nonyaka-mali ka-2023/ 24, ibe ixhomekeke kwiMithetho yoKwahlulwa-hlulwa kweeNgeniso yaloo minyaka- mali, sichazwe kuMhlathi B weShedyuli 2. (3) UVimba weMali weLizwe kufuneka adlulisele isabelo esanelisayo sephondo ngalinye ekuthethwe ngaso kwicandelwana (1) asidlulisele kukopolotyeni we- akhawunti yeemali ezifakwe luluntu yephondo ngokweshedyuli yentlawulo egqitywe ngokwecandelo 22. Ukwahlulwa-hlulwa okwanelisayo kwesabelo soorhulumente basekuhlaleni phakathi koomasipala 5. (1) Isabelo esanelisayo somasipala ngamnye sesabelo sorhulumente wasekuhlaleni sengeniso eqokelelwe elizweni lonke iyeyonyaka-mali ka-2021/22 sichazwe kuMhlathi A weShedyuli 3. (2) Isabelo esanelisayo ekucingwa ngaso somasipala ngamnye sengeniso ekulindeleke ukuba iqokelelwe elizweni lonke iyeyonyaka-mali ka-2022/23 nonyaka- mali ka-2023/24, 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 6, 2021, noDisemba 7, 2021, noMatshi 15, 2022, ngezixa-mali ezigqitywe ngokwecandelo 22(2). Ukungeneli kwemali efunekayo nokuthi kratya kwengeniso 6. (1) Ukuba eyona ngeniso eqokelelwe elizweni lonke iyeyonyaka-mali ka-2021/22 iwa nganeno kwingeniso ebilindelekile echazwe kuMhlathi A weShedyuli 1, ngurhulumente wezwelonke oya kuthwala oko kungeneli kwayo. (2) Ukuba eyona ngeniso eqokelelwe elizweni lonke iyeyonyaka-mali ka-2021/22 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 ngayo kwicandelwana 12 leMoney Bills and Related Matters 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

16 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 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 2021/22 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 classified 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 2022/23 financial year and the 2023/24 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 2021/22 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 classified 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 2022/23 financial year and the 2023/24 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1). (3) (a) 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 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. 5 10 15 20 25 30 35 40 (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 45 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 17 17 ISAHLUKO 3 UKWABELWA KUMAPHONDO NAKOOMASIPALA OKUXHOMEKEKE KWIIMEKO INxalenye 1 Izabelo-mali ezixhomekeke kwiimeko 5 Ukwabelwa kumaphondo okuxhomekeke kwiimeko 7. (1) Izabelo-mali ezixhomekeke kwiimeko eziya kumaphondo zonyaka-mali ka-2021/22 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; (d) nakwiNxalenye A yeShedyuli 7, exela iimali ezingabelwanga kumaphondo athile, ezinokuthi zikhululwe ziye kumaphondo ukuxhasa xa kusatyelwa ngokukhawulezileyo kwimeko kwintlekele yequbuliso yokwakhiwa kwezindlu. ebhengeziweyo okanye (2) Ukwahlulwa ekucingwa ngako kwezabelo-mali ezixhomekeke kwiimeko eziya kumaphondo zisuka kwisabelo sengeniso sikarhulumente wenqwanqwa likazwelonke ekulindeleke ukuba iqokelelwe elizweni lonke iyeyonyaka-mali ka-2022/23 nonyaka- mali ka-2023/24, 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-2021/22 zisuka kwisabelo sikarhulumente kazwelonke esiqokelelwe elizweni lonke zichazwe— (a) kwiNxalenye B yeShedyuli 4, exela izabelo-mali eziya koomasipala ngemali ukuncedisa kuthatyathwa kuhlahlo-lwabiwo-mali loomasipala; kwemisebenzi ekuxhasweni exhaswa ngemali (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; (d) nakwiNxalenye B yeShedyuli 7, exela iimali ezingabelwanga koomasipala abathile ezinokuthi zikhululwe ziye koomaasipala ukuxhasa xa kusatyelwa kwimeko kwintlekele ngokukhawulezileyo yequbuliso yokwakhiwa kwezindlu. ebhengeziweyo okanye (2) Ukwahlulwa ekucingwa ngako kwezabelo ezixhomekeke kwiimeko zisiya koomasipala zisuka kwisabelo sengeniso sikarhulumente wezwelonke ekulindeleke ukuba siqokelelwe elizweni lonke isesonyaka-mali ka-2022/23 nonyaka-mali ka-2023/ 24, esixhomekeke kwiMithetho Yokwahlulwa-hlulwa kweeNgeniso yaminyaka le yaloo minyaka, kuchazwe kuMhlathi B weeShedyuli ekuthethwe ngazo kwicandelwana (1). (3) (a) Umasipala onenjongo yokubambisa ngesabelo-mali esixhomekeke kwiimeko, okanye inxalenye yaso, njengesibambiso sazo nazo naziphi na iimbopheleleko ngokwecandelo 48 leMunicipal Finance Management Act, kufuneka, ukongezelela ekwaziseni uVimba weMali weLizwe ngokwecandelo 46(3) laloo Mthetho, azise igosa elidluliselayo kwakunye novimba wemali wephondo ochaphazelekayo emazisa ngaloo njongo aze anike igosa elidluliselayo kwakunye noVimba weMali weLizwe ubuncinane iintsuku ezingama-21 zokutsho abafuna ukukutsho ngaphambi kokufumana imvume yebhunga likamasipala. (b) Umasipala kufuneka angenise iingxelo zemali nezingezozamali, zikwimo nangemihla egqitywe nguVimba weMali weLizwe, ngalo naliphi na iphulo ekuthenjiswa ukuba lixhaswe ngokuyinxenye okanye ngokupheleleyo ngokusebenzisa 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za

18 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 18 or fully funded by using a conditional allocation, or a portion thereof, as security as envisaged in paragraph (a). Duties of accounting officers in respect of Schedule 4 to 7 allocations Part 2 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 22, unless allocations are withheld or stopped in terms of section 17 or 18; (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 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 2021/22 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) (3) 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— 5 10 15 20 25 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 19 19 isabelo-mali esixhomekeke kwiimeko, okanye inxalenye yaso, njengesibambiso ekucingwa ngaso kwisiqendu (a). INxalenye 2 Imisebenzi yamagosa osetyenziso-mali malunga nezabelo-mali zeShedyuli 4 ukuya kweye-7 5 Imisebenzi yegosa losetyenziso-mali malunga nezabelo-mali zeShedyuli 4 9. (1) Igosa elidluliselayo lesabelo-mali seShedyuli 4 kufuneka— (a) liqinisekise ukuba iimali ezidluliselwayo eziya kuwo onke amaphondo nakoomasipala— (i) zifakwa kuphela kwi-akhawunti eyintloko yasebhankini yephondo elifanelekileyo okanye kamasipala ofanelekileyo; kwaye (ii) zenziwa ngokweshedyuli yentlawulo egqitywe ngokwecandelo 22, ngaphandle kokuba izabelo-mali ziyankonywa okanye ziyamiswa ngokwecandelo 17 okanye 18; (c) (b) ngokuyinxenye kweenkqubo sisabelo-mali ezixhaswa esikwiNxalenye A yeShedyuli liyibek’ esweni ingcombolo engokuqhutywa ngokwasemalini nokungekho okanye ngokwasemalini ngokupheleleyo 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 weLizwe ngokweenkqubo-mida ezisebenza kuloo meko; kwaye liphonononge iindlela eziqhuba ngayo iinkqubo ezixhaswa okanye ezixhaswa lize lingenise olo phononongo kuVimba ngokuyinxenye sisabelo-mali weMali weLizwe zingekapheli iinyanga ezine uphelile unyaka-mali ka- 2021/22 osebenza kwisebe lephondo okanye kumasipala. (f) (2) Nayiphi na inkqubo yokubek’ esweni esetyenziselwa ukubek’ esweni ingcombolo engokuqhutywa ngokwasemalini okanye ngokungekho ngokwasemalini kwenkqubo exhaswa ngokuyinxenye okanye ngokupheleleyo ngemali sisabelo-mali seShedyuli 4 kufuneka— (a) (b) ivunywe nguVimba weMali weLizwe; ingawathwalisi uxanduva olugqithiseleyo lolawulo amagosa amkelayo olungaphaya kokunika ulawulo olukumlinganiselo nengcombolo yohlahlo- lwabiwo-mali; ifanelane kwaye idityaniswe kwaye ingaphindi umsebenzi owenziwa zezinye nezasekuhlaleni; zezwelonke, iinkqubo kananjalo ixhase ukwenziwa kwezinto ngokuvisisana necandelo 11(2). ezichaphazelekayo (c) (d) zephondo (3) 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 10 15 20 25 30 35 40 45 10. (1) Igosa elidluliselayo lesabelo-mali seShedyuli 5 okanye 6 kufuneka— 50 (a) zingekapheli iintsuku ezili-14 uqalile ukusebenza lo Mthetho, liqinisekise kuVimba weMali weLizwe ukuthi— (i) nakuphi na ukubekw’ esweni okanye inkqubo esetyenziswayo, iyafanelana kwaye into-nye kwaye ayiphindi okwenziwa ziinkqubo ezichaphazelekayo zezwelonke, zamaphondo nezasekuhlaleni; nokuthi (ii) naziphi na izicwangciso ezifunekayo ngokwenkqubo-mida yesabelo- 55 mali seShedyuli 5 ngokusetyenziswa kwesabelo-mali— This gazette is also available free online at www.gpwonline.co.za

20 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 20 (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 year; (b) in respect of Schedule 5 allocations— (i) 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 22, unless allocations are withheld or stopped in terms of section 17 or 18; and (ii) (iii) deposit funds only into the primary bank account of the relevant 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 30(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 2021/22 financial year up to the end of that month, on— (i) (ii) (iii) (iv) (v) 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 17 or 18, 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. (vi) (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 Insurance Indirect 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. 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 21 21 (aa) liphondo, zivunyiwe ngaphambi kokuba kuqale unyaka-mali; okanye (bb) ngumasipala, ziza kuvunywa ngaphambi kokuba kuqale unyaka- mali; (b) malunga nezabelo-mali zeShedyuli 5— (i) (ii) lidlulisele iimali kuphela emva kokuba lifumene yonke ingcombolo ekufuneka ukuba ingeniswe ligosa elamkelayo ngokwalo Mthetho nasemva kokungeniswa kwayo yonke ingcombolo efanelekileyo kuVimva weMali weLizwe; lidlulisele iimali ngokweshedyuli yentlawulo egqitywe ngokwecandelo 22, ngaphandle kokuba zimisiwe ngokwecandelo 17 okanye 18; kwaye lifake iimali kuphela kwi-akhawunti eyintloko yasebhankini yephondo elichaphazelekayo okanye umasipala; kwaye lenze okufunwa yinkqubo-mda esebenza kuloo meko. izabelo zinkonyiwe okanye (iii) (c) (2) Igosa elidluliselayo kufuneka lingenise yonke ingcombolo efanelekileyo namaxwebhu ekuthethwe ngawo kwicandelwana (1)(a) kuVimba weMali weLizwe zingekapheli iintsuku ezili-14 uqalile ukusebenza lo Mthetho. (3) Igosa elidluliselayo, elingakwenzanga okufunwa licandelwana (1), kufuneka lisidlulisele isabelo-mali ngendlela eyalelwe nguVimba weMali weLizwe, kuquka ukudlulisela iisabelo-mali njengesabelo-mali esingaxhomekekanga kwiimeko. lidlulisele isabelo-mali ngokwecandelwana (1)(b), igosa elidluliselayo kufuneka liqaphele nasiphi na isaziso esingokwecandelo 30(1) esineenkcukacha zee-akhawunti eziyintloko ezifanelekileyo zasebhankini. (4) Ngaphambi okokuqala kokuba nasiphi na (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, ikwimo egqitywe nguVimba weMali weLizwe, iyeyaloo nyanga, neyonyaka-mali ka-2021/22 kude kube sekupheleni kwaloo nyanga, malunga— (i) nesixa seemali ezidluliselwe kwiphondo okanye kumasipala; (ii) nesixa seemali salo naliphi na iphondo okanye umasipala esinkonyiweyo okanye samiswa ngokwecandelo 17 okanye 18, izizathu zokunkonywa okanye zokumiswa namanyathelo athatyathwe ligosa elidluliselayo naligosa elamkelayo ukuqubisana nemicimbi okanye oonobangela abafunise ukuba ukunkonywa okanye ukumiswa kwentlawulo; 5 10 15 20 25 30 35 (iii) neyona nkcitho ekungenwe kuyo liphondo okanye ngumasipala malunga 40 nesabelo-mali seShedyuli 5; (iv) neyona nkcitho ekungenwe kuyo ligosa elidluliselayo malunga nesabelo- mali seShedyuli 6; (v) nawo nawuphi na umcimbi okanye ingcombolo enokuthi ifunwe ziinkqubo-mida ezisebenza kule meko izezesabelo-mali esithile; kwakunye 45 (vi) neminye imicimbi enokuthi igqitywe nguVimba weMali weLizwe. (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 weLizwe— (a) ngokupheleleyo ingxelo yephondo yanyanga zonke engenkcitho yeemfuneko-ngqangi exhaswe ngeSibonelelo okanye ngokuyinxenye iSibonelelo seMpilo kaZwelonke, Sokuhlaziywa kweZakhiwo zeMpilo, iSibonelelo zeZikolo, kweeMfuneko-ngqangi iSibonelelo Sokuxinga seNzululwazi nobuChwepheshe, zingekapheli iintsuku ezingama-22 iphelile inyanga nganye, ikwimo egqitywe nguVimba weMali weLizwe; 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. 50 55 60 This gazette is also available free online at www.gpwonline.co.za

22 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 22 (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 2021/22 financial year applicable to a provincial department or a municipality, as the case may be. (9) 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). (10) 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 2021, December 2021, March 2022 and June 2022, report to the transferring officer, the relevant provincial treasury and the National Treasury— (i) in respect of the Urban Settlements Development Grant, on financial performance against its capital budget and the measures defined in its service delivery and budget implementation plan; and in respect of any other Schedule 4 allocation, on financial performance of programmes partially or fully funded by the allocation; and (c) within 30 days after the end of each quarter, report to the transferring officer (ii) and the National Treasury— (i) (ii) in respect of the Urban Settlements 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; 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 23 23 (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 weLizwe zingekapheli iinyanga ezine uphelile unyaka-mali ka-2021/22 osebenza kwisebe lephondo okanye kumasipala. (9) Igosa elidluliselayo leSibonelelo Sokuphuculwa Kokuhlaliswa Kwabantu livumeleke kuphela ukuba lisidlulisele iSibonelelo kwiphondo emva kokuba igosa elamkelayo elichaphazelekayo likwenzile okufunwa licandelo 12(6)(a) no-(b). (10) Inkqubo-mda 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 kufuneka likwenze okufunwa sisinyanzelo. Imisebenzi yegosa elamkelayo malunga nezabelo-mali zeShedyuli 4 11. (1) Igosa elamkelayo lesabelo-mali leShedyuli 4 linoxanduva— (a) (b) lokukweza okufunwa yinkqubo-mda esebenza kwimeko; kwaye lokubona ukuba isabelo-mali esifunyenwe sivela kwigosa elidluliselayo sabiwa kwaye sisetyenziswa njani. (2) Igosa elamkelayo likamasipala kufuneka— (a) inkqubo linike isiqinisekiso kuVimba weMali weLizwe sokuba umasipala— ngokuyinxenye nganye (i) uyayibonisa okanye ngokupheleleyo sisabelo-mali seShedyuli 4 kuhlahlo-lwabiwo lwakhe lonyaka ngokukhethekileyo nangokupheleleyo kolo hlahlo-lwabiwo-mali ukuze sisetyenziswe kuphela ngokwenjongo yeso sabelo-mali; kwaye isabelo-mali exhaswa nokuthi sabiwa (ii) uzithi pahaha esidlangalaleni, ngokwecandelo 21A leMunicipal Systems Act, iimeko zoxhomekeko nenye ingcombolo emalunga nesabelo-mali, ukuze kube lula ukuqonda ukuba kuqhutywe njani nokusetyenziswa kwezimvo ebezifuneka; (ii) (b) xa lingenisa izitetimenti zikamasipala ngokwecandelo 71 leMunicipal Fi- nance Management Act kaSeptemba 2021, Disemba 2021, Matshi 2022 noJuni 2022, lenze ingxelo kwigosa elidluliselayo, kuvimba wephondo ofanelekileyo nakuVimba weMali weLizwe— (i) iyeyeSibonelelo soPhuhliso Lokuhlaliswa Ezidolophini neSibonelelo, kwindlela ekuqhutywa ngayo ngokwasemalini nxamnye nohlahlo- lwabiwo-mali lwaso esiyintloko namanyathelo axeliweyo kunikezelo lwaso lweenkonzo nesicwangciso sokusetyenziswa kohlahlo-lwabiwo- mali; kananjalo iyeyaso nasiphi na esinye isabelo-mali seShedyuli 4, kwindlela ezixhaswa ekuqhutywa ngokuyinxenye okanye ngokupheleleyo sisabelo-mali; lize lithi iintsuku ezingama-30 iphelile ikota nganye, ngokwasemalini lenze ingxelo kwiinkqubo ngayo (c) zingekapheli kwigosa elidluliselayo nakuVimba weMali weLizwe— (i) kunikezelo iyeyeSibonelelo soPhuhliso Lokuhlaliswa Ezidolophini, kwindlela ekuqhutywa ngayo ngokwasemalini kuloo kota nxamnye namanyathelo axelwe nakwisicwangciso sokusetyenziswa kohlahlo-lwabiwo-mali; kananjalo iyeyaso nasiphi na esinye isabelo-mali seShedyuli 4, ngendlela ekuqhutywa kwiinkqubo ezixhaswa ngokuyinxenye okanye ngokupheleleyo sisabelo-mali. ngokwasezimalini lweenkonzo kungekuko ngayo lwaso (ii) (3) UVimba weMali weLizwe kufuneka ayenze ingxelo engeniswe kuye ngokwecandelwana (2)(b) okanye (c) ifumaneke kwigosa elidluliselayo leSibonelelo soPhuhliso Lokuhlaliswa Ezidolophini, iziThuthi zikaWonkewonke neSibonelelo seNkqubo Yokufakelwa koMbane eZwenilonke nakwigosa losetyenziso-mali lalo naliphi na elinye isebe likazwelonke elinoxanduva oluhlobene nesabelo-mali esisebenza kule meko. Sazo Zonke iSibonelelo (4) Igosa elamkelayo lesebe lephondo kufuneka lingenise kuvimba wephondo 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; 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

24 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 24 (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 programmespartially 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 2021/22 financial year of the provincial department; and in respect of a municipality, after the end of the 2021/22 financial year of the municipality. 5 10 15 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 20 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 a province or municipality, submit a quarterly non-financial performance report within 30 days after the end of each quarter. (c) (3) A report for a province in terms of subsection (2)(a) must set out for the month in question and for the 2021/22 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 17 or 18, 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. (i) 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 25 25 (b) ingxelo yekota yendlela ekuqhutywe ngayo ngokungekho ngokwasemalini kwiinkqubo ezixhaswa ngokuyinxenye okanye ngokupheleleyo sisabelo-mali seShedyuli 4 zingekapheli iintsuku ezingama-30 iphelile ikota nganye; kunye (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 weLizwe. (5) Igosa elamkelayo kufuneka lenze ingxelo ngeenkqubo ezixhaswa ngokuyinxenye okanye ngokupheleleyo sisabelo-mali seShedyuli 4 nxamnye neenkqubo-mida ezisebenza kule meko kwizitetimenti zemali zonyaka ngamnye nakwingxelo yonyaka ngamnye. (6) ngayo ngokwasemalini nangokungekho ngokwasemalini isebe lephondo okanye umasipala, mayela neenkqubo ezixhaswa ngokuyinxenye okanye ngokupheleleyo sisabelo-mali seShedyuli 4 lize lingenise olo phononongo kwigosa elamkelayo nakuvimba wephondo ofanelekileyo zingekapheli iinyanga ezimbini— liyiphonononge elamkelayo kufuneka eliqhube indlela Igosa 5 10 15 (a) xa kulisebe lephondo, emva kokuphela konyaka-mali ka-2021/22 wesebe lephondo; kuze kuthi (b) xa kungumasipala, emva kokuphela konyaka-mali ka-2021/22 kamasipala. Imisebenzi yegosa elamkelayo malunga nezabelo-mali zeShedyuli 5 okanye 7 20 12. (1) Igosa elamkelayo lesabelo-mali sikaShedyuli 5 okanye 7 kufuneka likwenze okufunwa yinkqubo-mda 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 leMunicipal Finance Management Act, lenze ingxelo ngemicimbi ekuthethwe lize lingenise ikopi yaloo ngxelo kuvimba ngayo kwicandelwana (4) wephondo nakwigosa ofanelekileyo, elidluliselayo elichaphazelekayo; kananjalo kuVimba weMali weLizwe (c) kwiphondo okanye kumasipala, lingenise ekuqhutywe ngayo ngokungekho ngokwasemalini zingekapheli ezingama-30 emva kokuphela kwekota nganye. ingxelo yekota yendlela iintsuku (3) Ingxelo yephondo engokwecandelwana (2)(a) kufuneka ichaze ichazela inyanga leyo ikwachazela unyaka-mali ka-2020/21 kude kube sekupheleni kwenyanga— (a) (b) (c) (d) (e) (f) (g) ichaza isixa-mali esifunyenwe liphondo; isixa seemali ezimisiweyo okanye ezinkonyiweyo ngokwecandelo 17 okanye 18, 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 isebenze 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-mda, 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-mda (i) yesabelo-mali; kwakunye neminye imicimbi nengcombolo enokuthi weLizwe. igqitywe nguVimba weMali 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

26 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 26 (4) A report for a municipality in terms of subsection (2)(b) must set out for the month in question and for the 2021/22 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 17 or 18, 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 2021/22 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 2021/22 financial year, the 2022/23 financial year and the 2023/24 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 2021/22 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). 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, Provincial Roads Maintenance Grant and any other conditional allocation partially or fully funding infrastructure 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 infrastructure project list, together with reasons for the amendments, to the provincial treasury for tabling with the adjusted estimates of provincial expenditure; 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 27 27 (4) Ingxelo kamasipala ngokwecandelwana (2)(b) kufuneka ichaze ichazela loo nyanga ikwachazela nonyaka-mali ka-2021/22 kude kube sekupheleni kwenyanga— (a) (b) isixa-mali esifunyenweyo ngumasipala; isixa-mali esimisiweyo okanye esinkonyiweyo ngokwecandelo 17 okanye 18, 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-mda yaso; ingcaciso yazo naziphi na iingxaki ezinkulu athe waba nazo umasipala ngesabelo-mali samanyathelo athatyathiweyo okuqubisana nezo ngxaki; nesishwankathelo esifunyenweyo (d) 5 10 (e) nawuphi na umcimbi okanye ingcombolo enokuthi igqitywe kwinkqubo-mda (f) yesabelo-mali; kunye neminye imicimbi nengcombolo enokuthi weLizwe. igqitywe nguVimba weMali 15 (5) Igosa elamkelayo kufuneka nangokungekho neenkqubo ekuqhutywe ngayo liphonononge okanye ngokwasemalini ngokwasemalini umasipala, malunga okanye ezixhaswa ngokupheleleyo sisabelo-mali seShedyuli 5 lize lingenise olo phononongo kwigosa elidluliselayo nakuvimba wemali wephondo ofanelekileyo zingekapheli iinyanga ezimbini uphelile unyaka-mali ka-2021/22 osebenza kwisebe lephondo okanye kumasipala, kuxhomekeke ukuba yeyiphi. lephondo ngokuyinxenye indlela kwesebe ngemali (6) (a) Igosa elamkelayo leSibonelelo soPhuhliso Lokuhlaliswa Kwabantu, libonisana negosa elidluliselayo nasemva kokubonisana nomasipala ngamnye ochaphazelekileyo, iintsuku ezili-14 uqalile inkcitho ecetywayo esuka kwiSibonelelo soPhuhliso ukusebenza lo Mthetho, Lokuhlaliswa Kwabantu, sonyaka-mali ka-2021/22, unyaka-mali ka-2022/23 nonyaka- mali ka-2023/24 ngomasipala ngamnye ongqinelwe ngenqanaba lokuqala okanye lesibini. lipapashe kwiGazethi, zingekapheli (b) Inkcitho ecetywayo kufuneka— (i) (ii) ibonise inkcitho eza kwenziwa ngqo liphondo kunye neemali eziza kudluliselwa kumasipala ngamnye; kananjalo iquke ishedyuli yentlawulo yeemali ezidluliselwa kumasipala ngamnye kunyaka-mali ka-2021/22. (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). 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, iSibonelelo Sokulungiswa Kweendlela zePhondo kunye nasiphi na esinye isabelo-mali esixhomekeke kwiimeko esixhasa ngemali ngokupheleleyo okanye ngokuyinxenye iimfuneko-ngqangi, kufuneka— (a) lingenise kuvimba wemali wephondo ofanelekileyo uludwe lwawo onke amaphulo eemfuneko-ngqangi axhaswa ngemali ngokuyinxenye okanye ngokupheleleyo sisabelo-mali esifanelekileyo isesenkqubo-mda yenkcitho sexesha thaca njengenxalenye yoqikelelo lweenkcitho zephondo kwindlu yowiso-mithetho yephondo sikwimo egqitywe nguVimba weMali weLizwe; eliphakathi ukuze sithiwe (c) (b) zingekapheli iintsuku ezisixhenxe emva kokuba sithiwe thaca kwindlu yowiso-mithetho, lingenise uluhlu kwigosa elidluliselayo nakuVimba weMali weLizwe; emva kokubonisana novimba wemali wephondo ofanelekileyo negosa elidluliselayo, lingenise naluphi na utshintsho olwenziweyo kuluhlu lwamaphulo eemfuneko-ngqangi, kunye nezizathu zolo tshintsho, lizingenisa kuvimba wemali wephondo ukuze luthiwe thaca kunye noqikelelo oluhlengahlengisiweyo lwenkcitho yephondo; 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

28 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 28 (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 2021/22 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) 5 10 15 (2) The receiving officer of the Education Infrastructure Grant or Health Facility 20 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. Duties in respect of annual financial statements and annual reports for 2021/22 14. (1) The 2021/22 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 17 or 18 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 17 or 18, and the reason for the non-compliance; indicate any reallocations by the National Treasury in terms of section 19; 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 2021/22 annual report of a national department responsible for transferring an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation, indicate— (a) (b) the reasons for the withholding or stopping of all transfers to a province or municipality in terms of section 17 or 18; the extent that compliance with this Act by provinces or municipalities was monitored; 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 29 29 (e) (d) zingekapheli iintsuku ezisixhenxe luthiwe thaca kwindlu yowiso-mithetho, lingenise uluhlu olwenziwe utshintsho kwigosa elidluliselayo nakuVimba weMali weLizwe; lenze ingxelo, ikwimo nangomhla ogqitywe nguVimba weMali weLizwe, eya kwigosa elidluliselayo, kuvimba wemali wephondo ofanelekileyo nakuVimba weMali weLizwe, 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 weLizwe, lingenise kuvimba wemali wephondo ofanelekileyo nakwigosa elidluliselayo, ingxelo eseluvavanyo engeenkqubo okanye zeemfuneko-ngqangi ngokupheleleyo kuthatyathwa kwezo zibonelelo; ngokuyinxenye ezixhaswa ngemali (f) (g) zingekapheli iintsuku ezingama-22 emva kokuphela kwenyanga, lingenise kuVimba weMali weLizwe, ingxelo yokugqibela engeenkqubo zeemfuneko- ngqangi ezixhaswa ngemali ngokuyinxenye okanye ngokupheleleyo kuthatyathwa kwezo Zibonelelo; (i) ngokusekelwe (h) zingekapheli iinyanga ezimbini emva kokuphela konyaka-mali ka-2021/22— lweemfuneko-ngqangi, kuhlahlo-lwabiwo-mali liphonononge 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 weLizwe. elamkelayo leSibonelelo seeMfuneko-ngqangi zeMfundo okanye Igosa (ii) (2) iSibonelelo Sokuhlaziywa kwamaZiko eMpilo kufuneka— (a) zingekapheli iintsuku ezingama-22 emva kokuphela kwekota nganye, lingenise kwigosa elidluliselayo, kuvimba wemali wephondo ofanelekileyo nakuVimba weMali weLizwe, ingxelo yokugqibela engokuvalwa kwezithuba kwiziko lephondo elivunyiweyo elichaphazelekileyo; lize yimilinganiselo liqinisekise nazizikhokelo ezizezona zilungileyo zokuphathwa kokuza neemfuneko- ngqangi, njengoko yalathwe yaza yavunywa nguVimba weMali weLizwe. leemfuneko-ngqangi ayakwenza okufunwa amaphulo zesebe ukuba leziko (b) 5 10 15 20 25 30 Imisebenzi malunga nezitetimenti zemali zonyaka neengxelo zonyaka zika-2021/22 35 (1) 14. Izitetimenti zonyaka zika-2021/22 zesebe lezwelonke elinoxanduva lokudlulisela 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; (c) (b) zibonise nayiphi na imali yokudluliselwa enkonyiweyo okanye emisiweyo ngokwecandelo 17 okanye 18 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 17 okanye 18, nesizathu sokungenziwa ngokweshedyuli; (d) zibonise naziphi na izabelo-mali ezenziwe ngokutsha nguVimba weMali (e) (f) weLizwe ngokwecandelo 19; ziqinisekise ukuba zonke iimali ezidluliselwa kwiphondo okanye kumasipala zifakwe okanye kamasipala; kwaye zibonise iimali, ukuba zikho, ezisetyenziselwe ukulawulwa kwesabelo-mali ligosa elamkelayo. kwi-akhawunti yasebhankini yephondo eyintloko (2) Ingxelo yonyaka ka-2021/22 yesebe lezwelonke elinoxanduva lokudlulisela isabelo-mali esikwiShedyuli 4, 5 okanye 7 kufuneka, ukongezelela nakweyiphi na imfuneko yawo nawuphi na omnye umthetho wepalamente ibonise— kwazo izizathu iimali zokudluliselwa kwiphondo okanye kumasipala ngokwecandelo 17 okanye 18; (b) ukuba kuye kwabekw’ esweni kangakanani ukwenziwa kokufunwa ngulo zokunkonywa zokumiswa okanye zonke (a) Mthetho ngamaphondo okanye ngoomasipala; 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

30 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 30 (c) the extent that the allocation achieved its objectives and outputs; and (d) any non-compliance with this Act and the steps taken to address the non-compliance. (3) The 2021/22 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) the amounts transferred to municipalities and public entities, respec- tively; and the reasons for any discrepancies; (ii) indicate the total amount of actual expenditure on each Schedule 5 or 7 allocation; and (c) 5 10 (d) certify that all transfers of allocations in Schedules 4, 5 and 7 to the province 15 were deposited into the primary bank account of the province. (4) The 2021/22 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— (a) indicate the extent that the provincial department complied with this Act; (b) indicate the steps taken to address non-compliance with this Act; (c) indicate the extent that the allocation achieved its objectives and outputs; (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 2021/22 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 2021/22 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). 20 25 30 Part 3 Matters relating to Schedule 4 to 7 allocations Publication of allocations and frameworks 15. (1) The National Treasury must, within 14 working days after this Act takes effect, 35 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. (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. 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 31 31 (c) ukuthi isabelo-mali sizifeze kangakanani iinjongo zaso; nokuthi (d) kubekho kusini na ukungenziwa kokufunwa ngulo Mthetho, namanyathelo athatyathiweyo ukulungisa ukungenziwa. (3) Izitetimenti zemali zika-2021/22 zesebe lephondo elamkela isabelo-mali esikwiShedyuli 4, 5 okanye 7 kufuneka, ukongezelela nakweyiphi na imfuneko yawo nawuphi na omnye umthetho wepalamente— (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 (ii) nezizathu zokungafani okukhoyo; zibonise isixa-mali sisonke seyona nkcitho eyenziweyo kwisabelo-mali ngasinye seShedyuli 5 okanye 7; zize (c) (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-2021/22 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 weLizwe. ixelwe kwinkqubo-mda (5) Izitetimenti zonyaka zika-2021/22 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-2021/22, uVimba weMali weLizwe unokwenza isigqibo ngemo emakathi ingxelo ngezabelo-mali ezixhomekeke kwiimeko eziya koomasipala ngokwamacandelo 11(2)(c) no-12(2)(c). amkelayo enze amagosa Imicimbi emalunga nezabelo-mali zeShedyuli 4 ukuya kweyesi-7 INxalenye 3 Ukupapashwa kwezabelo-mali neenkqubo-mida 15. (1) UVimba weMali weLizwe 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; kwaye (c) nangomasipala ngamnye kuzezeNxalenye B yeShedyuli 4 ukuya kweye-7. (2) Ngenjongo yokulungisa impazamo okanye yokwenza obekufanele kwenziwe kwisabelo-mali okanye kwinkqubo-mda epapashwe ngokwecandelwana (1)(a) okanye (c), uVimba weMali weLizwe kufuneka— (a) ngokunokwakhe nasemva kokubonisana negosa elidluliselayo elichaphazelekayo; okanye (b) xa ngembalelwano kucele ngesihlokomiso esichaphazelekayo okanye kwinkqubo-mda; kwiGazethi, igosa enze elidluliselayo utshintsho elichaphazelekayo, kwisabelo-mali (3) UVimba weMali weLizwe unokuthi, emva kokubonisana negosa elidluliselayo elichaphazelekayo nangesihlokomiso kwiGazethi, enze utshintsho kwisabelo-mali esixhomekeke esipapashwe nto kwiimeko ngokwecandelwana (1)(b). kuShedyuli esibonisa ithile 6 (4) Ngaphambi kokuba enze utshintsho kwinkqubo-mda ngokwecandelwana (2), uVimba weMali weLizwe kufuneka angenise ePalamente utshintsho alucebayo ukuze kuvakaliswe izimvo ngalo ithuba eliziintsuku ezili-14 xa iPalamente ihleli. 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

42 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 42 (3) If satisfied that a municipality has failed to follow the applicable procurement prescripts prescribed in terms of the Municipal Finance Management Act, 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) be used for the same province or municipality to which the allocation was originally made; and if— (ii) (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) The National Treasury must— (a) give notice in the Gazette of a conversion in terms of subsection (1), (2) or (3); and 5 10 15 20 (b) provide a copy of the notice to the transferring officer and each affected receiving officer. (6) A conversion in terms of subsection (1), (2) or (3) takes effect on the date of 25 publication of the notice in terms of subsection (5)(a). (7) If an allocation listed in Schedule 7 is insufficient for a classified disaster or housing emergency referred to in section 25(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 25(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. Unspent conditional allocations 21. (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 2021/22 financial year reverts to the National 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 43 43 (3) Ukuba wanelisekile ukuba umasipala woyisakele ukulandela imigaqo yokuthenga esebenza kuloo meko ngokweMunicipal Finance Management Act, uVimba weMali weLizwe 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— 5 (i) isetyenziselwe kwa-elo phondo okanye kwaloo masipala esasenzelwe yena ekuqaleni isabelo-mali eso; kuze kuthi 10 (ii) ukuba— (aa) kunokwenzeka, sisetyenziselwe ukulenza lisebenze kwa-eliya phulo eso awayecetyiwe isabelo-mali amaphulo ukuba okanye besingaguqulwanga; okanye (bb) akunakwenzeka, igosa elamkelayo kufuneka lityikitye isivumelwano esichaza iphulo elitsha emalixhaswe ngemali, ngaphambi kokuba lenziwe lisebenze. Sokuxinga kweeMfuneko-ngqangi kufuneka zeZikolo Isibonelelo (b) sisetyenziselwe— (i) kwa-eliya phondo esasenzelwe lona ekuqaleni isabelo-mali; kananjalo (ii) nokulenza lisebenze kwa-eliya phulo okanye amaphulo awayecetyiwe ukuba isabelo-mali sasingaguqulwanga. (5) UVimba weMali weLizwe kufuneka— 15 20 (a) enze isihlokomiso kwiGazethi sokuguqulwa ngokwecandelwana (1), (2) 25 okanye (3); aze (b) anike ikopi yesihlokomiso ayinike igosa elidluliselayo negosa elamkelayo ngalinye elichaphazelekayo. (6) Ukuguqulwa ngokwecandelwa (1), (2) okanye (3) kuqala ukusebenza ngomhla wokupapashwa kwesihlokomiso ngokwecandelwana (5)(a). (7) Ukuba isabelo-mali esidweliswe kwiShedyuli 7 asanelanga kwintlekele yodidi oluthile okanye kwimeko yequbuliso efunisa ukwakhiwa kwezindlu ekuthethwe ngayo kwicandelo 25(3)(a), uVimba weMali weLizwe unokuthi, emva kokubonisana negosa elidluliselayo elichaphazelekayo, okanye ngokucelwa lilo, aguqule nayiphi na inxalenye— (a) yeSibonelelo Sokuncedisa kwiNtlekele yePhondo esidweliswe kwiNxalenye A seShedyuli 7 ibe 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; seMeko (c) yeSibonelelo 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. (8) UVimba weMali weLizwe kufuneka— (d) yeSibonelelo 30 35 40 45 50 (a) kwisihlokomiso esipapashwe ngokwecandelo 25(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 kuqala ukusebenza ngomhla 55 okwamkelwe ngawo nguVimba weMali weLizwe. Izabelo-mali ezixhomekeke kwiimeko ezingasetyenziswanga 21. (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-2021/22 sibuyela kwiNgxowa-mali yeNgeniso yeSizwe, 60 This gazette is also available free online at www.gpwonline.co.za

44 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 44 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)— 5 10 15 (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 20 give the relevant transferring officer, province or municipality— (i) 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— (ii) (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 accept or reject the submissions made in terms of paragraph (b)(ii)(bb). (ii) (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 22(3), transfer the difference to the municipality within 10 days. 25 30 35 40 (c) If the amendment in terms of paragraph (a) results in an overpayment to a 45 municipality, section 24 applies. This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 45 45 ngaphandle ngokwecandelwana (2). kokuba kuvunyiwe ukuba sidluliselwe kunyaka olandelayo (2) UVimba weMali weLizwe 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 weLizwe. (b) Igosa elamkelayo kufuneka— (i) xa kulisebe lephondo, licele ukudluliselwa kunyaka olandelayo kweemali ezingasetyenziswanga ngokusebenzisa uvimba wemali wephondo; kwaye (ii) lazise igosa elidluliselayo ngazo zonke iinkqubo ezimalunga nesi sicelo. (4) (a) UVimba weMali weLizwe unokuthi, ngokulawulwa sisiqendu (b) no-(c), indawo yeSizwe ngokwecandelwana (1), kodwa ezingafakwanga kuloo Ngxowa-mali kwade kwabetha umhla ogqitywe ngokwecandelwana (3)(a)— kwiNgxowa-mali yeNgeniso ekufuneka zibuyele yeemali (i) xa kuliphondo, indawo yezo mali ayivale ngeemali ebeziza kudluliselwa kwixesha elizayo zezabelo ezixhomekeke kwiimeko eziya kwelo phondo; okanye (ii) 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 weLizwe kufuneka anike igosa elidluliselayo elichaphazelekayo, iphondo okanye umasipala— (i) 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 (ii) 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 weLizwe kufuneka— (i) awamkele umhla okanye imihla ekucetyiswa yona ngokwesiqendu (b)(ii)(aa) okanye (cc) okanye atyumbe omnye umhla okanye imihla; okanye azamkele okanye angazamkeli iingongoma ezivelisiweyo ngokwesiqendu (b) (ii)(bb). (ii) (5) (a) UVimba weMali weLizwe 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) lubangela ukuba ibe ncinane kunelindelekileyo imali ehlawulwa umasipala— (i) xa kusisabelo esanelisayo sikamasipala, isebe elinoxanduva lorhulumente wasekuhlaleni kufuneka, nangona lisitsho oku likutshoyo icandelo 5(3), liwudlulisele kumasipala umahluko zingekapheli iintsuku ezili-10; okanye (ii) 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 24. 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za

46 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 46 CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Payment requirements 22. (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 (ii) on such conditions as it may determine. (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 27(1), the National Treasury must, within 14 days after this Act takes effect, approve the payment schedule for the transfer of an allocation listed in Schedule 4 or 5 to a province or municipality. (b) The transferring 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 uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 47 47 ISAHLUKO 4 IMICIMBI EMALUNGA NAZO ZONKE IZABELO-MALI Iimfuneko zokuhlawula 22. (1) (a) UVimba weMali weLizwe kufuneka, emva kokubonisana novimba wemali wephondo, enze isigqibo ngeshedyuli yentlawulo yokudluliselwa kwesabelo-mali esanelisayo sephondo. (b) Ekwenzeni isigqibo ngeshedyuli yentlawulo, uVimba weMali weLizwe 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 weLizwe 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 (ii) ngemiqathango enokuthi igqitywe yiyo. (d) Nayiphi na imali eqhutywa phambili ngokwesiqendu (c) kufuneka indawo yayo ithatyathwe ziimali ezidluliselwa kwiphondo, ebeziya kuthi zifuneke ngokweshedyuli yentlawulo. (2) (a) UVimba weMali weLizwe 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. (c) Nangona sisitsho oku sikutshoyo isiqendu (a), uVimba weMali weLizwe unokuthi asivumele isicelo okanye ayalele ukuba isabelo esanelisayo, okanye inxalenye yaso, elingekafiki ixesha laso ukuba sidluliselwe ngokwecandelo 5(3), sinikwe umasipala— loorhulumente kokubonisana elinoxanduva lezwelonke nesebe (i) emva basekuhlaleni; (ii) ngenjongo yokulawulwa ungenelelo ngokwecandelo 139 loMgaqo-siseko okanye icandelo 137, 139 okanye 150 leMunicipal Finance Management Act; kananjalo kumasipala kwemali okanye (iii) ngemiqathango enokuthi igqitywe nguVimba weMali weLizwe. (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 27(1), uVimba weMali weLizwe 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 weLizwe 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 kwesihlandlo ngasinye kwesabelo esanelisayo okanye kwesabelo- mali esixhomekeke kwiimeko sisiya kumasipala ngokwalo Mthetho kufuneka kwenziwe ngenkqubo-ndlela yentlawulo ekhutshwe nguVimba weMali weLizwe. 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za

48 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 Amendment of payment schedule 48 23. (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 17 or 18, submit an amended payment schedule to the National Treasury for approval. (b) No transfers may be made until the National Treasury has approved the amended payment schedule. (2) For purposes of better management of debt and cash-flow or addressing financial mismanagement or financial misconduct or slow or accelerated expenditure, the National Treasury may amend any payment schedule for an allocation listed in Schedule 2, 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; and 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 24. (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 25. (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 15; (b) publish the allocation per municipality for any new Part B of Schedule 5 allocation or the indicative allocation per municipality for any new Part B of Schedule 6 allocation; or (c) publish a framework for any new Schedule 4, 5, 6 or 7 allocation. (2) Section 15(2) 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 uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 49 Ukwenziwa kotshintsho kwishedyuli yentlawulo 49 23. (1) (a) Ngokulawulwa licandelwana (2), igosa elidluliselayo lesabelo-mali seShedyuli 4 okanye 5 kufuneka, zingekapheli iintsuku ezisixhenxe sinkonyiwe okanye simisiwe isabelo-mali ngokwecandelo 17 okanye 18, lingenise ishedyuli yentlawulo eyenziwe utshintsho kuVimba weMali weLizwe ukuze ivunywe. (b) Akukho kudluliselwa kweemali okuvumelekileyo ukuba kwenziwe de abe uVimba weMali weLizwe 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 weLizwe unokuthi enze utshintsho nakweyiphi na ishedyuli yentlawulo yesabelo-mali esidweliswe kuShedyuli 2, 4 okanye 5, emva kokwazisa, xa— 5 10 (a) kusisabelo-mali esiya kwiphondo, emva kokwazisa uvimba walo wemali; (b) kusisabelo-mali esiya kumasipala, emva kokwazisa isebe lezwelonke 15 elinoxanduva loorhulumente basekuhlaleni; naxa (c) kusisabelo-mali seShedyuli 4 okanye 5, emva kokwazisa igosa elidluliselayo elichaphazelekayo. (3) Ukwenziwa kotshintsho kwishedyuli yentlawulo ngokwecandelwana (1) okanye (a) (2) kufuneka kucingele— iimbopheleleko zoomasipala; ingeniso anayo amaphondo okanye oomasipala; kwaye zenkcitho yenyanga nganye (b) (c) ukuncitshiswa komngcipheko neendleko zokuhlawulwa kwamatyala kuwo zamaphondo okanye 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 noku, ukudluliselwa 24. (1) Kungakhathaliseki ukuba uthini omnye umthetho wepalamente otsho okuchasene kratya kwefunekayo sisiya kwiphondo, kumasipala okanye kwiqumrhu likarhulumente, sithathwa njengesingakhange esenziwe ngempazamo okanye ngobuqhophololo, siqalise ukuba yimfanelo ngokusemthethweni yelo phondo, yaloo masipala okanye yelo qumrhu likarhulumente. kwesabelo-mali esiyintlawulo ethe (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 25. (1) Ukuba kukhutshwa ezinye izabelo-mali eziya kumaphondo okanye koomasipala, 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-mda epapashwe ngokwecandelo 15; (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-mda yaso nasiphi na isabelo-mali seShedyuli 4, 5, 6 okanye 7 entsha. (c) (2) Icandelo 15(2) ukuya ku-(5) liyasebenza kwizabelo-mali neenkqubo-mda ezipapashwe ngokwecandelwana (1), kubekho nje utshintsho olunokuthi lufuneke. 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za

50 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 50 (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 classified disaster; 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 classified 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 2022/23 financial year and 2023/24 financial year 26. (1) (a) A category C municipality that receives a conditional allocation in terms of this Act must, using the indicative conditional allocations to that municipality for the 2022/23 financial year and the 2023/24 financial year as set out in Column B of the Schedules to this Act, by 1 October 2021— (i) (ii) agree on the provisional allocations and the projects to be funded from those allocations in the 2022/23 financial year and the 2023/24 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 29(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 1 October 2021, 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 2021. (ii) If the transferring officer fails to submit the allocations referred to in subparagraph (i) by 30 November 2021, the National Treasury may determine the appropriate allocations, taking into consideration the indicative allocations for the 2022/23 financial year. 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 51 51 (3) (a) Igosa elidluliselayo linokuthi, ngemvume kaVimba weMali weLizwe, lidlulisele isixa-mali sibe sinye okanye zibe liqela zesabelo-mali seShedyuli 7 zisiya kwiphondo okanye kumasipala— (i) (ii) zizezentlekele yodidi oluthile; okanye zizezemeko yequbuliso yokwakhiwa kwezindlu zingekapheli iintsuku ezili-100 emva komhla wokubhengezwa kwemeko yequbuliso yokwakhiwa kwezindlu. Igosa elidluliselayo kufuneka lazise uvimba wephondo ochaphazelekayo noVimba weMali weLizwe zingekapheli iintsuku ezili-14 idluliselwe imali yesabelo- mali seShedyuli 7 isiya kwiphondo okanye kumasipala. (b) (c) UVimba weMali weLizwe kufuneka, zingekapheli iintsuku ezingama-21 liphelile ithuba lexesha eliziintsuku ezili-100 ekucingwa ngalo kwisiqendu (a), ngesihlokomiso kwiGazethi, apapashe zonke iimali ezidluliselweyo zesabelo-mali seShedyuli 7 esenzelwe intlekele yodidi oluthile. (d) Kungakhathaliseki ukuba uthini omnye umthetho wepalamente otsho okuchasene noku, uVimba weMali weLizwe unokuthi avumele ukuba iimali ezabelwe kwiShedyuli 7 zisetyenziswe nangaliphi na ixesha. (e) Iimali ezivunyiweyo 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-2022/23 nonyaka-mali ka-2023/24 26. (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-2022/23 nonyaka-mali ka-2023/24 njengoko kuchazwe kuMhlathi B weeShedyuli zalo Mthetho, kuthi kubetha uOktobha 1, 2021— (i) (ii) abe sele evumelene ngezabelo-mali ezixhomekeke kwiimeko namaphulo amakaxhaswe ngemali kuthatyathwa kwezo zabelo-mali kunyaka-mali ka- okudidi B ngamnye ka-2023/24 2022/23 ngaphakathi kommandla wolawulo kamasipala okudidi C; kwaye angenise kwigosa elidluliselayo— nonyaka-mali ngomasipala (aa) izabelo-mali ezixhomekeke kwiimeko ekuthethwe ngazo kwisiqendwana (i); kunye ekuthethwe (bb) namaphulo ngomasipala ngamnye. ngawo kwisiqendwana (i), adweliswe (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 ngowecandelo 29(3)(b) kufuneka kuvunyelwane ngalo nomasipala okudidi B ochaphazelekayo, negosa elidluliselayo noVimba weMali weLizwe, 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 kukaOktobha 1, 2021, uVimba weMali weLizwe, emva kokubonisana novimba wephondo ochaphazelekayo, unokuthi enze isigqibo ngezabelo-mali ezixhomekeke kwiimeko aze ezo zabelo-mali ezixhomekeke kwiimeko azinike oomasipala abachaphazelekileyo negosa elidluliselayo. elidluliselayo kufuneka zokugqibela, ngokusekelwe kwizabelo-mali ezixhomekeke kwiimeko ekuthethwe ngazo kwisiqendu (a)(i) no-(ii) no-(e) zisiya kuVimba weMali weLizwe engekabethi uNovemba 30, 2021. (ii) Ukuba igosa elidluliselayo liyoyisakala ukungenisa izabelo-mali ekuthethwe ngazo kwisiqendwana (i) engekabethi uNovemba 30, 2021, uVimba weMali weLizwe unokuthi enze isigqibo ngezabelo-mali ezifanelekileyo, ecingela izabelo-mali ezibonisa okuthile zonyaka-mali ka-2022/23. izabelo-mali lingenise Igosa (i) (f) 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

52 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 52 (2) (a) The transferring officer of a conditional allocation, using the indicative conditional allocations for the 2022/23 financial year and the 2023/24 financial year, as set out in Column B of the affected Schedules to this Act, must, by 1 October 2021, 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 2022/23 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 2022/23 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 2 December 2021, 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 2022/23 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 2022/23 financial year. (4) (a) For purposes of the Education Infrastructure Grant or Health Facility Revitalisation Grant in the 2022/23 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) 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 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 53 53 (2) (a) Igosa elidluliselayo lesabelo-mali esixhomekeke kwiimeko, lisebenzisa izabelo-mali ezixhomekeke kwiimeko ezibonisa okuthile zonyaka-mali ka-2022/23 kuMhlathi B weeShedyuli nonyaka-mali ezichaphazelekileyo zalo Mthetho, kufuneka, kuthi kubetha uOktobha 1, 2021, abe engenise kuVimba weMali weLizwe— ka-2023/24, kuchazwe njengoko (i) izabelo-mali ezixhomekeke kwiimeko eziya kwiphondo ngalinye okanye kumasipala izezezabelo-mali ezintsha ezixhomekeke kwiimeko eziza kwenziwa kunyaka-mali ka-2022/23; (ii) naluphi na utshintsho kwizabelo-mali ezibonisa okuthile zephondo ngalinye okanye umasipala oluchazwe kuMhlathi B weeShedyuli ezichaphazelekileyo ilolwezabelo-mali ezixhomekeke kwiimeko ezikhoyo; iinkqubo-mda eziseluvavanyo zezabelo-mali ekuthethwe ngazo kwiziqendwana (i) no-(ii); kunye (iii) zezikhokelo, ze-elektroniki (iv) neekopi izicwangciso zoshishino 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 weLizwe ngokwesiqendu (a). (b) (c) Xa uxwebhu, ekuthethwe ngalo kwinkqubo-mda eseluvavanyo, engeniswa ngokwesiqendu (a)(iii), lusenziwa utshintsho, igosa elidluliselayo kufuneka ngoko nangoko linike uVimba weMali weLizwe negosa ngalinye elamkelayo iikopi ze- elektroniki zoxwebhu oluhlaziyiweyo. (d) UVimba weMali weLizwe kufuneka avumele naluphi na utshintsho olucetywayo okanye uhlengahlengiso lonyaka-mali ka-2022/23 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 weLizwe, engekabethi uDisemba 2, 2021, izabelo-mali zokugqibela neenkqubo-mda ezisekelwe kwizabelo-mali ezixhomekeke kwiimeko neenkqubo-mda. (f) Ukuba igosa elidluliselayo alikwenzi okufunwa sisiqendu (a) okanye (e), uVimba weMali weLizwe unokuthi enze isigqibo ngezabelo-mali neenkqubo-mda efanelekileyo eseluvavanyo okanye eyeyokugqibela, licingela izabelo-mali ezibonisa okuthile zonyaka-mali ka-2022/23. (g) ukuze neenkqubo-mda (i) UVimba weMali weLizwe unokuthi enze utshintsho kwizabelo-mali zokugqibela kwezabelo-mali ezanelisayo nezizinzileyo neemeko zezibonelelo ezingakhwinisiyo nezingajika-jikiyo. (ii) UVimba weMali weLizwe 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. ukwenziwa aqinisekise (h) Izabelo-mali neenkqubo eziseluvavanyo nezokugqibela kufuneka zingeniswe zikwimo egqitywe nguVimba weMali weLizwe. (3) UVimba weMali weLizwe unokuthi ayalele amagosa adluliselayo, amagosa osetyenziso-mali oovimba bemali bamaphondo namagosa amkelayo ukuba angenise izicwangciso nengcombolo yesabelo-mali esixhomekeke kwiimeko, ngendlela egqitywe nguye, ngemihla exeliweyo ngaphambi kokuba kuqale unyaka-mali ka-2022/ 23. (4) (a) Ngenjongo yeSibonelelo seeMfuneko-ngqangi seMfundo okanye iSibonelelo Sokuhlaziywa kweZakhiwo zeMpilo kunyaka-mali ka-2022/23, igosa elamkelayo lesebe lephondo elichaphazelekayo kufuneka, kwimo nangomhla ogqitywe nguVimba weMali weLizwe, lingenise kwigosa elidluliselayo, kuvimba wemali wephondo ochaphazelekayo nakuVimba weMali weLizwe— (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-mda yenkcitho yexesha eliphakathi; kunye 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

54 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 54 (iii) 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. (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 2021/22 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 30 July 2021. (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 1 October 2021, to the National Treasury for comment, 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 and Department of Cooperative Governance— (i) by 31 March 2022, a first draft of its three-year capital programme and the 10-year Capital Expenditure Framework to the Department of Cooperative Governance; and (ii) by 31 May 2022, 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 25 Transfers before commencement of Division of Revenue Act for 2022/23 financial year 27. (1) Despite the Division of Revenue Act for the 2022/23 financial year not having commenced on 1 April 2022, the National Treasury may determine that an amount, not exceeding 45 per cent of the total amount of each— 30 (a) equitable share in terms of section 4(1), be transferred to the relevant province; (b) equitable share in terms of section 5(1), be transferred to the relevant 35 (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. (2) An amount is transferred in terms of subsection (1)(c) is, with the necessary changes, subject to the applicable framework for the 2021/22 financial year and the other requirements of this Act, as if it is an amount of an allocation for the 2021/22 financial year. 40 DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY 45 CHAPTER 5 Duties of municipalities 28. (1) (a) In addition to the requirements of the Municipal Finance Management Act, the accounting officer of a category C municipality must, within 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 2021/22 financial year, the 2022/23 financial year and the 2023/24 financial year, except if submitted in terms of any other legislation before the end of the 10-day period. 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 55 55 (iii) noxwebhu oluchaza kokunikezelwa inkqubo kweemfuneko-ngqangi mayisetyenziswe njani kwiphondo evunywe liBhunga lesigqeba lephondo ngaphambi okanye emva kokuqala kwalo Mthetho ukusebenza. yokulawulwa ukuba (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-2021/22, uxwebhu olwenziwe utshintsho luvunywe liBhunga lesiGqeba lephondo ngaphambi kokuba lungeniswe kuVimba weMali weLizwe 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 30, 2021. (b) ISebe loLawulo lweNtsebenziswano kufuneka lenze isigqibo ngemo yesicelo, kuquka imiqathango eyeyona iphantsi yokufanelekela. (c) ISebe loLawulo lweNtsebenziswano kufuneka lingenise, engekabethi uOktobha 1, 2021, kuVimba weMali weLizwe ukuze avakalise izimvo, uludwe lwabanye oomasipala abacetywayo abafanelekayo kunye noomasipala abangahlangabezananga nemiqathango yokufaneleka yokuqhubeka befaneleka ukuba bavunywe. (d) Umasipala owaziswa liSebe loLawulo lweNtsebenziswano oza kufanelekela iSibonelelo soPhuhliso lwaseziDolophini Oludityanisiweyo, kufuneka angenise kuVimba weMali weLizwe nakwiSebe loLawulo lweNtsebenziswano— (i) (ii) engekabethi uMatshi 31, 2022, umbhalo oseluvavanyo wokuqala wenkqubo yakhe yemali yeminyaka emithathu neNkqubo-mda yakhe yeNkcitho Ephambili yeminyaka eli-10 ewungenisa kwiSebe loLawulo lweNtsebenziswano; aze engekabethi uMeyi 31, 2022, angenise imibhalo yokugqibela yeenkqubo zakhe zemali zeminyaka emithathu neNkqubo-mda yakhe yeNkcitho yeMali loLawulo yeminyaka lweNtsebenziswano nabathabathi-nxaxheba abachaphazelekayo. ekufuneka emva iphononongwe kokubonisana eli-10, liSebe 5 10 15 20 25 Iimali Wokwahlulwa-hlulwa kweNgeniso wonyaka-mali ka-2022/23 ezidluliselweyo ngaphambi kokuba uqale ukusebenza uMthetho 30 27. (1) Nangona uMthetho Wokwahlulwa-hlulwa kweNgeniso wonyaka-mali ka- 2022/23 ungaqalanga ukusebenza ngoEpreli 1, 2022, uVimba weMali weLizwe unokwenza isigqibo sokuba isixa-mali, esingekho ngaphezu kwama-45 ekhulwini semali iyonke— (a) yesabelo esanelisayo ngokwecandelo 4(1), sidluliselwe kwiphondo 35 (b) (c) esanelisayo elichaphazelekayo, isabelo ochaphazelekayo; isabelo-mali esenziwe ngokwecandelo 7(1) okanye 8(1), kwiphondo elichaphazelekayo okanye umasipala. ngokwecandalo sidluliselwe 5(1), kumasipala sidluliselwe 40 (2) Isixa-mali esidluliselwe ngokwecandelwana (1)(c) silawulwa yinkqubo-mda esebenza kuloo meko yonyaka-mali ka-2021/22 nazezinye iimfuneko zalo Mthetho, kubekho nje utshintsho oluyimfuneko, ngokungathi sisixa-mali sesabelo-mali sonyaka- mali ka-2021/22. 45 ISAHLUKO 5 IMISEBENZI NAMAGUNYA OOMASIPALA, OOVIMBA BEMALI BAMAPHONDO NOVIMBA WEMALI WELIZWE Imisebenzi yoomasipala 28. (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 weLizwe, 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-2021/22, unyaka-mali ka-2022/23 nonyaka-mali ka-2023/24, ngaphandle kokuba lungeniswa ngokokutsho komnye umthetho wepalamente ngaphambi kokuphela kwethuba lexesha eliziintsuku ezili-10. 50 55 This gazette is also available free online at www.gpwonline.co.za

58 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 Duties and powers of provincial treasuries 58 29. (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. (2) (a) A provincial treasury must, on the same day that its budget is tabled in the provincial legislature or a later date approved by the National Treasury, 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 2022/23 financial year and the 2023/24 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. (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 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 4 February 2022 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 (ii) 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 59 Imisebenzi namagunya oovimba bemali bamaphondo 59 29. (1) Uvimba wemali wephondo kufuneka azenze zibonakale ngokwahlukeneyo izabelo-mali ezidweliswe kwiNxalenye A yeShedyuli 5 eziya kwiphondo kuMthetho Oyilwayo woLwabiwo lweMali wephondo. (2) (a) Uvimba wemali wephondo kufuneka, kwangaloo mini yokuthiwa thaca kohlahlo-lwabiwo-mali lwakhe kwindlu yowiso-mthetho yephondo okanye ngomhla osemva koko ovunywe nguVimba weMali weLizwe, apapashe ngesihlokomiso kwiGazethi— (i) (ii) (iii) esibonisa 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 ngasinye okuthile nesesibhedlele ngasinye kwiphondo sikwimo egqitywe nguVimba weMali weLizwe; 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 iphulo lisebenze; kwenziwa sesikolo esiza (iv) ukwahlulwa ekucingwa ngaso kwisiqendwana (i) no-(ii), sisesikamasipala ngamnye, isikolo nesibhedlele, kunyaka-mali ka-2022/23 nonyaka-mali ka-2023/24; kunye kwesabelo-mali ekucingwa ngako nenye kwakunye (v) nemiqathango nezabelo-mali, ekuthethwe ngazo kwisiqendwana (i), (ii) no-(iii), ukwenza kube lula ukuqonda ukuba kuqhutywe njani nokusetyenziswa kwengcombolo engenayo nephumayo. zithathwe Izabelo-mali njengezingasenakuguqulwa uqalisa ukusebenza. uMthetho wolwabiwo-mali wephondo ingcombolo kwisiqendu ekuthethwe emalunga kufuneka ngazo (a) (b) xa (c) Ukuba indlu yowiso-mthetho yephondo yenza utshintsho kuMthetho Oyilwayo wayo wolwabiwo-mali, uvimba wemali wephondo 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 ekuthethwe egqitywe ngalo kwicandelwana eziya koomasipala ebezingapapashwanga ngokwecandelwana (2). nguVimba weMali weLizwe, (2) okanye ongeze utshintsho izabelo-mali ezinye enze (b) Naluphi na utshintsho kwizabelo-mali olupapashwe ngokwecandelwana (2)(a) okanye (c) kufuneka lupapashwe, ngesihlokomiso kwiGazethi, engekadluli uFebruwari 4, 2022 kwaye luqala ukusebenza ngomhla wokupapashwa kwalo. (4) Uvimba wemali wephondo kufuneka, njengenxalenye yengxelo yakhe ngokwecandelo 40(4)(b) no-(c) lePublic Finance Management Act, kwimo egqitywe nguVimba weMali weLizwe, enze ingxelo— (a) ngezona mali kanye-kanye ezidluliselwe zifunyanwa liphondo zivela kumasebe ezwelonke nenkcitho-kanye-kanye kwezo mali zidluliselwayo, zingaqukwanga izabelo-mali zeShedyuli 4, kude kube sekupheleni kwaloo nyanga; kwaye (b) ngezona mali kanye-kanye ezidluliselwe liphondo zisiya koomasipala nakumaqumrhu karhulumente, neyona nkcitho kanye-kanye eyenziwe ngoomasipala nangamaqumrhu karhulumente kwezo mali zidluliselweyo, ngokusekelwe kweyona ngcombolo yamva efumanekayo ivela koomasipala namaqumrhu karhulumente ngexesha lokwenza ingxelo. (5) (a) Uvimba wemali wephondo kufuneka— (i) aqinisekise ukuba ishedyuli yentlawulo, okanye ukwenziwa kotshintsho kuyo, kuyavunyelwana ngako phakathi kwesebe lephondo ngalinye neziko elamkelayo ekucingelwa ngalo kwicandelwana (2)(a); aqinisekise ukuba iimali zidluliselwa kamsinya zisiya kwigosa elamkelayo elichaphazelekayo ngokweshedyuli yentlawulo ekuvunyelwene ngayo; aze (ii) 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

60 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 60 (iii) 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. (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. (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. 5 10 (8) On receipt of a request in terms of subsection (7), the National Treasury must— 15 (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 30. (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 25. (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 31. (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 comply with section 41 of the Constitution and Chapter 4 of the Intergovernmental Relations Framework Act, 2005 (Act No. 13 of 2005). (2) If a dispute is referred back by a court in terms of section 41(4) of the Constitution, due to the court not being satisfied that the organ of state approaching the court has complied with section 41(3) of the Constitution, the expenditure incurred by that organ of state in approaching the court must be regarded as fruitless and wasteful. 20 25 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 61 61 (iii) ayingenise ishedyuli yentlawulo kuVimba weMali weLizwe 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 weLizwe, uvimba wemali wephondo kufuneka, emva kokubonisana negosa elidluliselayo, enze isigqibo ngeshedyuli yentlawulo. (6) Ukuba uvimba wemali wephondo 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. (7) Ukuba uvimba wemali wephondo akayidluliseli imali ecelwe ligosa elamkelayo okanye akaziniki izizathu ngokwecandelwana (6), okanye igosa elamkelayo liyaziphikisa izizathu ezinikwe nguvimba wemali wephondo zokuba kungani ingadluliselwanga imali, igosa elamkelayo linokuthi licele uVimba weMali weLizwe ukuba aluphande udaba. (8) Esakufumana isicelo esingokwecandelwana (7), uVimba weMali weLizwe 5 10 15 kufuneka— (a) abonisane negosa elidluliselayo ngodaba; (b) aluphande udaba, aziphonononge izizathu ezinikwe nguvimba wemali 20 (c) wephondo zokuba kungani ingadluliselwanga imali; ayalele uvimba wemali wephondo ukuba ayidlulisele ngoko nangoko imali okanye anike igosa elamkelayo izizathu, ezingqina ukuba kungani uvimba wemali wephondo ebechanile ngokungayidluliseli imali; aze (d) acebise uvimba wemali wephondo negosa elamkelayo ngamanyathelo amakathatyathwe ukuqinisekisa ukuba iyadluliselwa imali. Imisebenzi namagunya kaVimba weMali weLizwe 30. (1) UVimba weMali weLizwe 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 weLizwe 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 25. (3) UVimba weMali weLizwe 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 (b) emalunga neemali zoomasipala. ISAHLUKO 6 NGOKUBANZI Ukuba noxanduva lokuhlawula iindleko ekungenwe kuzo xa kusaphulwa imigaqo yolawulo lwentsebenziswano nobudlelwane phakathi koorhulumente 31. (1) Icandelo likarhulumente elibandakanyeke kwimbambano yangaphakathi kurhulumente malunga nokutshiwo ngulo Mthetho okanye ngodaba lokwahlulwa kwengeniso okanye ngesabelo-mali kufuneka likwenze okufunwa licandelo 41 loMgaqo-siseko nasiSahluko 4 seIntergovernmental Relations Framework Act 13 ka-2005. ngenxa (2) Ukuba imbambano ibuyiselwa emva yinkundla ngokwecandelo 41(4) loMgaqo- siseko, icandelo likarhulumente eliza enkundleni likwenzile okufunwa licandelo 41(3) loMgaqo-siseko, indleko ekungenwe kuyo lelo candelo likarhulumente ngokuya enkundleni kufuneka ithathwe njengenkcitho ekukumosha. inganelisekanga inkundla yokuba yokuba kwinto 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za

1. National share includes conditional allocations to provincial and local spheres, general fuel 1. levy sharing with metropolitan municipalities, debt-service costs, the contingency reserve 1. and provisional allocations 1 263 660 751 524 088 024 83 084 515 1 232 566 664 523 686 351 77 999 135 1 870 833 290 1 834 252 150 1 302 172 028 525 303 747 83 569 989 1 911 045 764

2. The direct charges for the provincial equitable share are netted out SCHEDULE 2 DETERMINATION OF EACH PROVINCE'S EQUITABLE SHARE OF THE PROVINCIAL SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (as a direct charge against the National Revenue Fund) Province Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Column A Column B 2021/22 R'000 68 060 484 29 054 563 111 429 473 107 126 399 60 027 513 42 828 079 13 919 027 36 792 613 54 448 200 Forward Estimates 2022/23 2023/24 R'000 67 428 383 29 007 607 112 560 937 106 927 994 59 620 951 42 798 478 13 928 312 36 939 259 54 876 103 R'000 66 899 001 29 005 461 113 870 485 106 895 005 59 305 666 42 835 146 13 959 078 37 143 584 55 390 321 523 686 351 524 088 024 525 303 747 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 69 69 ISHEDYULI 1 ISABELO ESANELISAYO SENGENISO EQOKELELWE ELIZWENI LONKE KUMANQWANQWA OMATHATHU KARHULUMENTE Amanqwanqwa Karhulumente Kuzwelonke1,2 Kumaphondo Koomasipala uMhlathi A uMhlathi B 2021/22 R'000 Uqikelelo Phambili 2022/23 R'000 2023/24 R'000 1 232 566 664 523 686 351 77 999 135 1 263 660 751 524 088 024 83 084 515 1 302 172 028 525 303 747 83 569 989 IYONKE

1. Isabelo sezwelonke siquka izabelo ezixhomekeke kwiimeko eziya kwinqwanqwa lamaphondo neloomasipala, umrhumo wezinto ezinjengepetroli, usabelana noomasipala abambaxa, iindleko zokuhlawulwa kwamatyala, imali kaxakeka nezabelo-mali zethutyana. 1 870 833 290 1 834 252 150 1 911 045 764

2. Iimali ezitsalwa ngqo zesabelo esanelisayo sephondo sezitsalwe irhafu. 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 Limpopo Mpumalanga uMntla-Koloni uMntla-Ntshona iNtshona-Koloni IYONKE uMhlathi A uMhlathi B 2021/22 R'000 68 060 484 29 054 563 111 429 473 107 126 399 60 027 513 42 828 079 13 919 027 36 792 613 54 448 200 Uqikelelo Phambili 2022/23 2023/24 R'000 67 428 383 29 007 607 112 560 937 106 927 994 59 620 951 42 798 478 13 928 312 36 939 259 54 876 103 R'000 66 899 001 29 005 461 113 870 485 106 895 005 59 305 666 42 835 146 13 959 078 37 143 584 55 390 321 523 686 351 524 088 024 525 303 747 This gazette is also available free online at www.gpwonline.co.za

70 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 70 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality EASTERN CAPE A A BUF Buffalo City NMA Nelson Mandela Bay EC101 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 Total: Sarah Baartman Municipalities Sundays River Valley Sarah Baartman District Municipality EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC126 Ngqushwa EC129 Raymond Mhlaba DC12 Amathole District Municipality B B B B B B C Total: Amathole Municipalities Inxuba Yethemba Intsika Yethu EC131 EC135 EC136 Emalahleni EC137 Engcobo EC138 EC139 Enoch Mgijima DC13 B B B B B B C Total: Chris Hani Municipalities Sakhisizwe Chris Hani District Municipality Senqu EC141 Elundini EC142 EC145 Walter Sisulu DC14 B B B C Total: Joe Gqabi Municipalities Joe Gqabi District Municipality EC153 Ngquza Hill EC154 Port St Johns EC155 Nyandeni EC156 Mhlontlo EC157 King Sabata Dalindyebo DC15 O.R. Tambo District Municipality B B B B B C Total: O.R. Tambo Municipalities EC441 Matatiele EC442 Umzimvubu EC443 Mbizana EC444 Ntabankulu DC44 Alfred Nzo District Municipality B B B B C Total: Alfred Nzo Municipalities National Financial Year Column A Column B 2021/22 R'000 Forward Estimates 2022/23 R'000 2023/24 R'000 936 811 1 143 807 989 074 1 217 203 983 479 1 223 200 99 316 58 178 103 061 107 582 90 418 143 774 54 362 100 709 757 400 271 935 282 161 46 595 115 504 90 290 189 927 939 262 1 935 674 46 699 173 443 135 035 161 714 74 331 196 899 600 621 1 388 742 166 231 163 362 64 368 302 992 696 953 283 556 168 140 286 893 200 960 365 575 950 456 2 255 580 258 826 238 026 289 620 133 703 618 487 1 538 662 103 983 60 645 108 396 113 618 96 445 154 809 57 145 104 065 799 106 282 516 293 080 48 464 120 048 93 872 197 337 994 975 2 030 292 48 673 180 243 140 356 168 054 77 258 205 164 632 403 1 452 151 172 782 169 699 67 623 319 392 729 496 296 237 175 438 298 811 208 850 383 697 1 004 726 2 367 759 270 472 247 612 304 052 138 980 653 836 1 614 952 102 434 59 496 107 289 112 792 96 817 157 207 56 633 105 653 798 321 272 673 282 763 47 298 116 230 91 052 190 591 1 019 148 2 019 755 47 770 174 227 135 805 162 528 75 015 198 535 633 361 1 427 241 167 192 164 060 66 811 320 072 718 135 287 542 170 354 289 218 201 748 374 179 1 008 071 2 331 112 262 787 239 427 296 623 134 533 655 844 1 589 214 Total: Eastern Cape Municipalities 10 653 629 11 200 033 11 090 457 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 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 Ndlambe Sundays River Valley B B B B EC105 EC106 B EC108 Kouga B EC109 Kou-Kamma B C DC10 Iyonke: ooMasipala baseSarah Baartman uMasipala Wesithili waseSarah Baartman EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC126 Ngqushwa EC129 Raymond Mhlaba DC12 B B B B B B C Iyonke: Oomasipala baseMathole uMasipala Wesithili WaseMathole Inxuba Yethemba Intsika Yethu EC131 EC135 EC136 Emalahleni EC137 Engcobo EC138 EC139 Enoch Mgijima DC13 B B B B B B C Iyonke: OoMasipala baseChris Hani Sakhisizwe uMasipala Wesithili waseChris Hani Senqu EC141 Elundini EC142 EC145 Walter Sisulu DC14 B B B C Iyonke: ooMasipala baseJoe Gqani uMasipala Wesithili waseJoe Gqabi EC153 Ngquza Hill EC154 Port St Johns EC155 Nyandeni EC156 Mhlontlo EC157 King Sabata Dalindyebo DC15 B B B B B C Iyonke: ooMasipala baseO. R. Tambo uMasipala Wesithili waseO. R. Tambo EC441 Matatiele EC442 Umzimvubu EC443 Mbizana EC444 Ntabankulu DC44 B B B B C Iyonke: ooMasipala baseAlfred Nzo uMasipala Wesithili waseAlfred Nzo uNyaka-mali weZwelonke uMhlathi A uMhlathi B 2021/22 R'000 Uqikelelo Phambili 2022/23 R'000 2023/24 R'000 936 811 1 143 807 989 074 1 217 203 983 479 1 223 200 99 316 58 178 103 061 107 582 90 418 143 774 54 362 100 709 757 400 271 935 282 161 46 595 115 504 90 290 189 927 939 262 1 935 674 46 699 173 443 135 035 161 714 74 331 196 899 600 621 1 388 742 166 231 163 362 64 368 302 992 696 953 283 556 168 140 286 893 200 960 365 575 950 456 2 255 580 258 826 238 026 289 620 133 703 618 487 1 538 662 103 983 60 645 108 396 113 618 96 445 154 809 57 145 104 065 799 106 282 516 293 080 48 464 120 048 93 872 197 337 994 975 2 030 292 48 673 180 243 140 356 168 054 77 258 205 164 632 403 1 452 151 172 782 169 699 67 623 319 392 729 496 296 237 175 438 298 811 208 850 383 697 1 004 726 2 367 759 270 472 247 612 304 052 138 980 653 836 1 614 952 102 434 59 496 107 289 112 792 96 817 157 207 56 633 105 653 798 321 272 673 282 763 47 298 116 230 91 052 190 591 1 019 148 2 019 755 47 770 174 227 135 805 162 528 75 015 198 535 633 361 1 427 241 167 192 164 060 66 811 320 072 718 135 287 542 170 354 289 218 201 748 374 179 1 008 071 2 331 112 262 787 239 427 296 623 134 533 655 844 1 589 214 Bebonke: ooMasipala baseMpuma-Koloni 10 653 629 11 200 033 11 090 457 This gazette is also available free online at www.gpwonline.co.za

72 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 72 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality FREE STATE National Financial Year Column A Column B 2021/22 R'000 Forward Estimates 2022/23 R'000 2023/24 R'000 A MAN Mangaung 830 046 886 647 894 449 FS161 Letsemeng FS162 Kopanong FS163 Mohokare DC16 Xhariep District Municipality B B B C Total: Xhariep Municipalities FS181 Masilonyana Tokologo FS182 Tswelopele FS183 FS184 Matjhabeng FS185 Nala DC18 B B B B B C Total: Lejweleputswa Municipalities Lejweleputswa District Municipality Setsoto FS191 FS192 Dihlabeng FS193 Nketoana FS194 Maluti-a-Phofung FS195 Phumelela FS196 Mantsopa DC19 B B B B B B C Total: Thabo Mofutsanyana Municipalities Thabo Mofutsanyana District Municipality FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 B B B B C Total: Fezile Dabi Municipalities Fezile Dabi District Municipality 70 307 93 005 76 781 47 192 287 285 133 179 59 970 81 535 561 595 132 571 138 217 1 107 067 212 318 186 348 108 738 668 457 83 614 91 947 126 106 1 477 528 230 417 215 960 214 398 107 146 164 035 931 956 73 986 97 287 81 272 48 910 301 455 140 949 62 890 85 462 594 725 138 196 142 777 1 164 999 223 221 198 883 115 190 705 606 88 072 97 001 131 006 1 558 979 244 368 228 640 232 924 113 358 168 394 987 684 73 294 95 720 80 887 49 450 299 351 139 848 62 094 84 165 592 323 135 177 144 990 1 158 597 220 141 199 343 114 635 695 378 87 204 96 181 132 619 1 545 501 243 008 226 559 238 149 112 620 171 912 992 248 Total: Free State Municipalities 4 633 882 4 899 764 4 890 146 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 73 73 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umasipala IFREYISTATA A MAN Mangaung FS161 Letsemeng FS162 Kopanong FS163 Mohokare DC16 B B B C Iyonke: ooMasipala baseXhariep uMasipala Wesithili waseXhariep FS181 Masilonyana FS182 Tokologo Tswelopele FS183 FS184 Matjhabeng FS185 Nala DC18 B B B B B C Iyonke: ooMasipala baseLejweleputswa uMasipala Wesithili waseLejweleputswa 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 Wesithili waseThabo Mofutsanyana FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 B B B B C Iyonke: ooMasipala baseFezile Dabi uMasipala Wesithili waseFezile Dabi uNyaka-mali weZwelonke uMhlathi A uMhlathi B 2021/22 R'000 Uqikelelo Phambili 2022/23 R'000 2023/24 R'000 830 046 886 647 894 449 70 307 93 005 76 781 47 192 287 285 133 179 59 970 81 535 561 595 132 571 138 217 1 107 067 212 318 186 348 108 738 668 457 83 614 91 947 126 106 1 477 528 230 417 215 960 214 398 107 146 164 035 931 956 73 986 97 287 81 272 48 910 301 455 140 949 62 890 85 462 594 725 138 196 142 777 1 164 999 223 221 198 883 115 190 705 606 88 072 97 001 131 006 1 558 979 244 368 228 640 232 924 113 358 168 394 987 684 73 294 95 720 80 887 49 450 299 351 139 848 62 094 84 165 592 323 135 177 144 990 1 158 597 220 141 199 343 114 635 695 378 87 204 96 181 132 619 1 545 501 243 008 226 559 238 149 112 620 171 912 992 248 Bebonke: ooMasipala baseFreyistata 4 633 882 4 899 764 4 890 146 This gazette is also available free online at www.gpwonline.co.za

74 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 74 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality GAUTENG A A A EKU JHB TSH City of Ekurhuleni City of Johannesburg City of Tshwane GT421 Emfuleni GT422 Midvaal GT423 Lesedi DC42 B B B C Total: Sedibeng Municipalities Sedibeng District Municipality GT481 Mogale City GT484 Merafong City GT485 Rand West City DC48 West Rand District Municipality B B B C Total: West Rand Municipalities National Financial Year Column A Column B 2021/22 R'000 Forward Estimates 2022/23 R'000 2023/24 R'000 4 026 213 5 467 766 3 088 576 863 908 124 899 157 951 285 545 1 432 303 471 790 229 859 346 639 222 589 1 270 877 4 352 947 5 933 195 3 355 458 917 950 135 647 172 194 293 350 1 519 141 509 779 244 925 371 750 229 646 1 356 100 4 444 109 6 079 700 3 442 390 919 678 139 570 177 020 299 510 1 535 778 520 151 246 009 375 715 234 445 1 376 320 Total: Gauteng Municipalities 15 285 735 16 516 841 16 878 297 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 75 75 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umasipala IRHAWUTI A A A EKU JHB TSH City of Ekurhuleni City of Johannesburg City of Tshwane GT421 Emfuleni GT422 Midvaal GT423 Lesedi DC42 B B B C Iyonke: ooMasipala baseSedibeng uMasipala Wesithili waseSedibeng GT481 Mogale City GT484 Merafong City GT485 Rand West City DC48 B B B C Iyonke: ooMasipala baseWest Rand uMasipala Wesithili waseWest Rand uNyaka-mali weZwelonke uMhlathi A uMhlathi B 2021/22 R'000 Uqikelelo Phambili 2022/23 R'000 2023/24 R'000 4 026 213 5 467 766 3 088 576 863 908 124 899 157 951 285 545 1 432 303 471 790 229 859 346 639 222 589 1 270 877 4 352 947 5 933 195 3 355 458 917 950 135 647 172 194 293 350 1 519 141 509 779 244 925 371 750 229 646 1 356 100 4 444 109 6 079 700 3 442 390 919 678 139 570 177 020 299 510 1 535 778 520 151 246 009 375 715 234 445 1 376 320 Bebonke: ooMasipala baseRhawutini 15 285 735 16 516 841 16 878 297 This gazette is also available free online at www.gpwonline.co.za

76 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 76 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality KWAZULU-NATAL A ETH eThekwini KZN212 uMdoni KZN213 uMzumbe KZN214 uMuziwabantu KZN216 Ray Nkonyeni B B B B C Total: Ugu Municipalities DC21 Ugu District Municipality KZN221 uMshwathi KZN222 uMngeni KZN223 Mpofana KZN224 iMpendle KZN225 Msunduzi KZN226 Mkhambathini KZN227 Richmond B B B B B B B C Total: uMgungundlovu Municipalities DC22 uMgungundlovu District Municipality KZN235 Okhahlamba KZN237 iNkosi Langalibalele KZN238 Alfred Duma B B B C Total: uThukela Municipalities DC23 uThukela District Municipality KZN241 eNdumeni KZN242 Nquthu KZN244 uMsinga KZN245 uMvoti B B B B C Total: uMzinyathi Municipalities DC24 uMzinyathi District Municipality KZN252 Newcastle KZN253 eMadlangeni KZN254 Dannhauser B B B C Total: Amajuba Municipalities DC25 Amajuba District Municipality National Financial Year Column A Column B 2021/22 R'000 Forward Estimates 2022/23 R'000 2023/24 R'000 3 580 447 3 833 502 3 876 627 147 611 143 164 100 390 233 214 524 364 1 148 743 113 010 77 509 39 181 38 934 616 262 70 470 78 424 608 552 1 642 342 137 472 197 401 258 163 485 156 1 078 192 53 751 151 247 182 530 145 819 402 121 935 468 417 790 33 467 100 522 184 017 735 796 155 462 148 827 104 851 247 777 559 208 1 216 125 118 617 83 478 40 979 40 478 657 866 74 392 82 843 652 169 1 750 822 143 542 207 765 271 016 515 270 1 137 593 57 554 157 985 191 875 155 173 430 067 992 654 442 574 34 919 104 700 195 615 777 808 152 557 143 964 102 159 245 233 568 161 1 212 074 116 293 84 839 40 326 39 659 661 903 73 459 81 817 677 625 1 775 921 139 567 203 543 264 406 520 911 1 128 427 57 965 153 575 187 774 154 045 437 345 990 704 439 225 34 298 101 640 202 111 777 274 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 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 uMasipala Wesithili 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 uMasipala Wesithili saseMajuba uNyaka-mali weZwelonke uMhlathi A uMhlathi B 2021/22 R'000 Uqikelelo Phambili 2022/23 R'000 2023/24 R'000 3 580 447 3 833 502 3 876 627 147 611 143 164 100 390 233 214 524 364 1 148 743 113 010 77 509 39 181 38 934 616 262 70 470 78 424 608 552 1 642 342 137 472 197 401 258 163 485 156 1 078 192 53 751 151 247 182 530 145 819 402 121 935 468 417 790 33 467 100 522 184 017 735 796 155 462 148 827 104 851 247 777 559 208 1 216 125 118 617 83 478 40 979 40 478 657 866 74 392 82 843 652 169 1 750 822 143 542 207 765 271 016 515 270 1 137 593 57 554 157 985 191 875 155 173 430 067 992 654 442 574 34 919 104 700 195 615 777 808 152 557 143 964 102 159 245 233 568 161 1 212 074 116 293 84 839 40 326 39 659 661 903 73 459 81 817 677 625 1 775 921 139 567 203 543 264 406 520 911 1 128 427 57 965 153 575 187 774 154 045 437 345 990 704 439 225 34 298 101 640 202 111 777 274 This gazette is also available free online at www.gpwonline.co.za

78 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 78 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality KZN261 eDumbe KZN262 uPhongolo KZN263 AbaQulusi KZN265 Nongoma KZN266 Ulundi B B B B B C Total: Zululand Municipalities DC26 Zululand District Municipality KZN271 uMhlabuyalingana KZN272 Jozini KZN275 Mtubatuba KZN276 Big Five Hlabisa B B B B C Total: uMkhanyakude Municipalities DC27 uMkhanyakude District Municipality KZN281 uMfolozi KZN282 uMhlathuze KZN284 uMlalazi KZN285 Mthonjaneni KZN286 Nkandla B B B B B C Total: King Cetshwayo Municipalities DC28 King Cetshwayo District Municipality KZN291 Mandeni KZN292 KwaDukuza KZN293 Ndwedwe KZN294 Maphumulo B B B B C Total: iLembe Municipalities DC29 iLembe District Municipality KZN433 Greater Kokstad KZN434 uBuhlebezwe KZN435 uMzimkhulu KZN436 Dr Nkosazana Dlamini Zuma B B B B C Total: Harry Gwala Municipalities DC43 Harry Gwala District Municipality National Financial Year Column A Column B 2021/22 R'000 Forward Estimates 2022/23 R'000 2023/24 R'000 82 382 153 601 167 845 170 818 180 263 524 645 1 279 554 188 289 203 877 188 307 122 043 473 222 1 175 738 147 696 416 124 206 125 86 810 105 809 590 849 1 553 413 191 149 198 138 165 366 98 940 600 260 1 253 853 68 350 121 143 210 352 139 476 387 013 926 334 86 186 162 325 177 942 178 708 188 466 559 056 1 352 683 199 673 214 817 200 706 129 270 508 558 1 253 024 156 205 446 872 216 265 90 275 109 972 630 609 1 650 198 203 436 215 730 174 125 102 814 648 716 1 344 821 71 856 126 371 220 826 146 163 410 807 976 023 84 207 159 777 175 418 173 773 183 022 566 225 1 342 422 197 072 210 496 198 972 127 563 519 064 1 253 167 153 734 450 639 211 045 87 548 106 449 653 293 1 662 708 201 664 220 454 170 623 99 633 668 071 1 360 445 70 920 122 823 215 654 142 669 414 421 966 487 Total: KwaZulu-Natal Municipalities 15 309 880 16 285 253 16 346 256 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 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 wa\seZululand 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 baseKumkani Cetywayo DC28 uMasipala Wesithili waseKumkani Cetywayo 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 2021/22 R'000 Uqikelelo Phambili 2022/23 R'000 2023/24 R'000 82 382 153 601 167 845 170 818 180 263 524 645 1 279 554 188 289 203 877 188 307 122 043 473 222 1 175 738 147 696 416 124 206 125 86 810 105 809 590 849 1 553 413 191 149 198 138 165 366 98 940 600 260 1 253 853 68 350 121 143 210 352 139 476 387 013 926 334 86 186 162 325 177 942 178 708 188 466 559 056 1 352 683 199 673 214 817 200 706 129 270 508 558 1 253 024 156 205 446 872 216 265 90 275 109 972 630 609 1 650 198 203 436 215 730 174 125 102 814 648 716 1 344 821 71 856 126 371 220 826 146 163 410 807 976 023 84 207 159 777 175 418 173 773 183 022 566 225 1 342 422 197 072 210 496 198 972 127 563 519 064 1 253 167 153 734 450 639 211 045 87 548 106 449 653 293 1 662 708 201 664 220 454 170 623 99 633 668 071 1 360 445 70 920 122 823 215 654 142 669 414 421 966 487 Bebonke: ooMasipala baKwaZulu-Natal 15 309 880 16 285 253 16 346 256 This gazette is also available free online at www.gpwonline.co.za

80 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 80 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality LIMPOPO LIM331 Greater Giyani LIM332 Greater Letaba LIM333 Greater Tzaneen LIM334 Ba-Phalaborwa LIM335 Maruleng DC33 Mopani District Municipality B B B B B C Total: Mopani Municipalities LIM341 Musina LIM343 Thulamela LIM344 Makhado LIM345 Collins Chabane DC34 Vhembe District Municipality B B B B C Total: Vhembe Municipalities LIM351 Blouberg LIM353 Molemole LIM354 Polokwane LIM355 Lepele-Nkumpi DC35 B B B B C Total: Capricorn Municipalities Capricorn District Municipality LIM361 Thabazimbi LIM362 Lephalale LIM366 Bela-Bela LIM367 Mogalakwena LIM368 Modimolle-Mookgophong DC36 Waterberg District Municipality B B B B B C Total: Waterberg Municipalities LIM471 Ephraim Mogale LIM472 Elias Motsoaledi LIM473 Makhuduthamaga LIM476 Fetakgomo Tubatse DC47 B B B B C Total: Sekhukhune Municipalities Sekhukhune District Municipality National Financial Year Column A Column B 2021/22 R'000 Forward Estimates 2022/23 R'000 2023/24 R'000 320 318 310 748 432 618 171 127 139 743 1 044 405 2 418 959 169 864 495 781 401 747 412 284 1 134 436 2 614 112 203 615 155 513 1 055 884 275 926 666 269 2 357 207 107 453 174 746 104 441 483 337 121 136 140 217 1 131 330 162 471 302 788 296 332 478 597 878 832 2 119 020 336 803 326 998 457 630 181 556 147 414 1 116 401 2 566 802 184 781 522 861 424 210 433 698 1 215 488 2 781 038 211 927 161 696 1 132 746 288 504 707 221 2 502 094 115 819 190 615 112 200 508 453 127 407 145 116 1 199 610 171 236 319 776 310 249 511 160 942 269 2 254 690 329 103 319 868 449 515 179 505 144 861 1 134 210 2 557 062 187 783 512 871 415 796 424 075 1 234 343 2 774 868 205 172 156 508 1 140 635 280 204 724 515 2 507 034 118 168 195 302 113 412 499 027 125 754 147 932 1 199 595 168 018 313 727 301 818 505 625 959 698 2 248 886 Total: Limpopo Municipalities 10 640 628 11 304 234 11 287 445 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 81 81 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umasipala LIMPOPO LIM331 Greater Giyani LIM332 Greater Letaba LIM333 Greater Tzaneen LIM334 Ba-Phalaborwa LIM335 Maruleng DC33 B B B B B C Iyonke: ooMasipala baseMopani uMasipala Wesithili waseMopani LIM341 Musina LIM343 Thulamela LIM344 Makhado LIM345 Collins Chabane DC34 B B B B C Iyonke: ooMasipala baseVhembe uMasipala Wesithili waseVhembe LIM351 Blouberg LIM353 Molemole LIM354 Polokwane LIM355 Lepele-Nkumpi DC35 B B B B C Iyonke: ooMasipala baseCapricorn uMasipala Wesithili waseCapricorn LIM361 Thabazimbi LIM362 Lephalale LIM366 Bela-Bela LIM367 Mogalakwena LIM368 Modimolle-Mookgophong DC36 B B B B B C Iyonke: ooMasipala baseWaterberg uMasipala Wesithili waseWaterberg LIM471 Ephraim Mogale LIM472 Elias Motsoaledi LIM473 Makhuduthamaga LIM476 Fetakgomo Tubatse DC47 B B B B C Iyonke: ooMasipala baseSekhukhune uMasipala Wesithili waseSekhukhune uNyaka-mali weZwelonke uMhlathi A uMhlathi B 2021/22 R'000 Uqikelelo Phambili 2022/23 R'000 2023/24 R'000 320 318 310 748 432 618 171 127 139 743 1 044 405 2 418 959 169 864 495 781 401 747 412 284 1 134 436 2 614 112 203 615 155 513 1 055 884 275 926 666 269 2 357 207 107 453 174 746 104 441 483 337 121 136 140 217 1 131 330 162 471 302 788 296 332 478 597 878 832 2 119 020 336 803 326 998 457 630 181 556 147 414 1 116 401 2 566 802 184 781 522 861 424 210 433 698 1 215 488 2 781 038 211 927 161 696 1 132 746 288 504 707 221 2 502 094 115 819 190 615 112 200 508 453 127 407 145 116 1 199 610 171 236 319 776 310 249 511 160 942 269 2 254 690 329 103 319 868 449 515 179 505 144 861 1 134 210 2 557 062 187 783 512 871 415 796 424 075 1 234 343 2 774 868 205 172 156 508 1 140 635 280 204 724 515 2 507 034 118 168 195 302 113 412 499 027 125 754 147 932 1 199 595 168 018 313 727 301 818 505 625 959 698 2 248 886 Bebonke: ooMasipala baseLimpopo 10 640 628 11 304 234 11 287 445 This gazette is also available free online at www.gpwonline.co.za

82 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 82 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality MPUMALANGA MP301 Chief Albert Luthuli MP302 Msukaligwa MP303 Mkhondo MP304 Dr Pixley ka Isaka Seme MP305 Lekwa MP306 Dipaleseng MP307 Govan Mbeki DC30 Gert Sibande District Municipality B B B B B B B C Total: Gert Sibande Municipalities MP311 Victor Khanye MP312 Emalahleni MP313 Steve Tshwete MP314 Emakhazeni MP315 Thembisile Hani MP316 Dr JS Moroka DC31 Nkangala District Municipality B B B B B B C Total: Nkangala Municipalities MP321 Thaba Chweu MP324 Nkomazi MP325 Bushbuckridge MP326 City of Mbombela DC32 B B B B C Total: Ehlanzeni Municipalities Ehlanzeni District Municipality National Financial Year Column A Column B 2021/22 R'000 Forward Estimates 2022/23 R'000 2023/24 R'000 349 235 199 442 269 849 132 763 134 933 82 053 331 028 309 408 1 808 711 111 897 426 204 242 978 71 791 458 200 419 133 378 547 2 108 750 165 565 646 530 879 945 834 510 274 698 2 801 248 369 785 215 400 289 222 140 014 144 333 87 619 359 071 317 445 1 922 889 120 836 466 309 268 974 76 530 487 679 439 995 388 869 2 249 192 178 532 688 582 929 319 897 735 284 784 2 978 952 366 063 218 732 290 571 138 485 145 179 87 916 367 809 324 318 1 939 073 122 814 481 788 281 177 76 826 484 421 431 072 397 403 2 275 501 181 339 684 745 915 559 907 067 290 122 2 978 832 Total: Mpumalanga Municipalities 6 718 709 7 151 033 7 193 406 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 83 83 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umasipala MPUMALANGA MP301 Chief Albert Luthuli MP302 Msukaligwa MP303 Mkhondo MP304 Dr Pixley ka Isaka Seme MP305 Lekwa MP306 Dipaleseng MP307 Govan Mbeki DC30 B B B B B B B C Iyonke: ooMasipala baseGert Sibande uMasipala Wesithili waseGert Sibande MP311 Victor Khanye MP312 Emalahleni MP313 Steve Tshwete MP314 Emakhazeni MP315 Thembisile Hani MP316 Dr JS Moroka DC31 B B B B B B C Iyonke: ooMasipala baseNkangala uMasipala Wesithili waseNkangala MP321 Thaba Chweu MP324 Nkomazi MP325 Bushbuckridge MP326 City of Mbombela DC32 B B B B C Iyonke: ooMasipala baseHlanzeni uMasipala Wesithili waseHlanzeni uNyaka-mali weZwelonke uMhlathi A uMhlathi B 2021/22 R'000 Uqikelelo Phambili 2022/23 R'000 2023/24 R'000 349 235 199 442 269 849 132 763 134 933 82 053 331 028 309 408 1 808 711 111 897 426 204 242 978 71 791 458 200 419 133 378 547 2 108 750 165 565 646 530 879 945 834 510 274 698 2 801 248 369 785 215 400 289 222 140 014 144 333 87 619 359 071 317 445 1 922 889 120 836 466 309 268 974 76 530 487 679 439 995 388 869 2 249 192 178 532 688 582 929 319 897 735 284 784 2 978 952 366 063 218 732 290 571 138 485 145 179 87 916 367 809 324 318 1 939 073 122 814 481 788 281 177 76 826 484 421 431 072 397 403 2 275 501 181 339 684 745 915 559 907 067 290 122 2 978 832 Bebonke: ooMasipala baseMpumalanga 6 718 709 7 151 033 7 193 406 This gazette is also available free online at www.gpwonline.co.za

84 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 84 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTHERN CAPE NC061 Richtersveld NC062 Nama Khoi NC064 Kamiesberg NC065 Hantam NC066 Karoo Hoogland NC067 Khâi-Ma B B B B B B C Total: Namakwa Municipalities DC6 Namakwa District Municipality NC071 Ubuntu NC072 Umsobomvu NC073 Emthanjeni NC074 Kareeberg NC075 Renosterberg NC076 Thembelihle NC077 Siyathemba NC078 Siyancuma B B B B B B B B C Total: Pixley Ka Seme Municipalities DC7 Pixley Ka Seme District Municipality !Kai !Garib !Kheis NC082 NC084 NC085 Tsantsabane NC086 Kgatelopele NC087 Dawid Kruiper B B B B B C Total: Z.F. Mgcawu Municipalities DC8 Z.F. Mgcawu District Municipality NC091 Sol Plaatjie NC092 Dikgatlong NC093 Magareng NC094 Phokwane B B B B C Total: Frances Baard Municipalities DC9 Frances Baard District Municipality NC451 Joe Morolong NC452 Ga-Segonyana NC453 Gamagara DC45 B B B C Total: John Taolo Gaetsewe Municipalities John Taolo Gaetsewe District Municipality National Financial Year Column A Column B 2021/22 R'000 Forward Estimates 2022/23 R'000 2023/24 R'000 19 237 52 966 25 023 27 160 25 231 21 156 52 385 223 158 38 741 56 140 49 935 27 308 27 568 28 135 36 942 54 012 55 175 373 956 96 170 27 602 44 676 25 503 95 002 74 698 363 651 212 328 95 491 51 086 114 939 128 076 601 920 155 937 185 019 45 435 95 976 482 367 20 447 55 929 26 186 28 547 26 807 22 369 53 889 234 174 40 990 59 828 52 773 28 894 29 102 29 607 39 145 56 308 57 143 393 790 102 992 28 777 47 959 27 291 101 005 77 106 385 130 226 115 101 165 53 573 120 363 131 501 632 717 163 066 199 148 50 584 99 054 511 852 20 604 55 815 25 967 28 416 26 969 22 413 54 928 235 112 40 928 60 011 52 625 28 937 29 089 29 473 39 147 55 278 57 925 393 413 104 093 28 402 48 644 27 631 101 649 78 484 388 903 227 052 100 582 52 899 118 178 134 100 632 811 159 252 200 702 53 396 100 044 513 394 Total: Northern Cape Municipalities 2 045 052 2 157 663 2 163 633 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 85 85 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umasipala UMNTLA-KOLONI NC061 Richtersveld NC062 Nama Khoi NC064 Kamiesberg NC065 Hantam NC066 Karoo Hoogland NC067 Khâi-Ma DC6 B B B B B B C Iyonke: ooMasipala baseNamakwa uMasipala Wesithili waseNamakwa NC071 Ubuntu NC072 Umsobomvu NC073 Emthanjeni NC074 Kareeberg NC075 Renosterberg NC076 Thembelihle Siyathemba NC077 Siyancuma NC078 uMasipala Wesithili wasePixley KaSeme DC7 B B B B B B B B C Iyonke: ooMasipala basePixley KaSeme !Kai !Garib !Kheis NC082 NC084 NC085 Tsantsabane NC086 Kgatelopele NC087 Dawid Kruiper DC8 B B B B B C Iyonke: ooMasipala baseZ. F. Mgcawu uMasipala Wesithili waseZ. F. Mgcawu NC091 Sol Plaatjie NC092 Dikgatlong NC093 Magareng Phokwane NC094 uMasipala Wesithili waseFrances Baard DC9 B B B B C Iyonke: ooMasipala baseFrances Baard NC451 Joe Morolong NC452 Ga-Segonyana NC453 Gamagara DC45 B B B C Iyonke: ooMasipala baseJohn Taolo Gaetsewe uMasipala Wesithili waseJohn Taolo Gaetsewe uNyaka-mali weZwelonke uMhlathi A uMhlathi B 2021/22 R'000 Uqikelelo Phambili 2022/23 R'000 2023/24 R'000 19 237 52 966 25 023 27 160 25 231 21 156 52 385 223 158 38 741 56 140 49 935 27 308 27 568 28 135 36 942 54 012 55 175 373 956 96 170 27 602 44 676 25 503 95 002 74 698 363 651 212 328 95 491 51 086 114 939 128 076 601 920 155 937 185 019 45 435 95 976 482 367 20 447 55 929 26 186 28 547 26 807 22 369 53 889 234 174 40 990 59 828 52 773 28 894 29 102 29 607 39 145 56 308 57 143 393 790 102 992 28 777 47 959 27 291 101 005 77 106 385 130 226 115 101 165 53 573 120 363 131 501 632 717 163 066 199 148 50 584 99 054 511 852 20 604 55 815 25 967 28 416 26 969 22 413 54 928 235 112 40 928 60 011 52 625 28 937 29 089 29 473 39 147 55 278 57 925 393 413 104 093 28 402 48 644 27 631 101 649 78 484 388 903 227 052 100 582 52 899 118 178 134 100 632 811 159 252 200 702 53 396 100 044 513 394 Bebonke: ooMasipala baseMntla-Koloni 2 045 052 2 157 663 2 163 633 This gazette is also available free online at www.gpwonline.co.za

86 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 86 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTH WEST NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 B B B B B C Total: Bojanala Platinum Municipalities Bojanala Platinum District Municipality NW381 Ratlou NW382 Tswaing NW383 Mafikeng NW384 Ditsobotla NW385 Ramotshere Moiloa DC38 Ngaka Modiri Molema District Municipality B B B B B C Total: Ngaka Modiri Molema Municipalities NW392 Naledi NW393 Mamusa NW394 Greater Taung NW396 Lekwa-Teemane NW397 Kagisano-Molopo DC39 Dr Ruth Segomotsi Mompati District Municipality B B B B B C Total: Dr Ruth Segomotsi Mompati Municipalities NW403 City of Matlosana NW404 Maquassi Hills NW405 JB Marks DC40 Dr Kenneth Kaunda District Municipality B B B C Total: Dr Kenneth Kaunda Municipalities National Financial Year Column A Column B 2021/22 R'000 Forward Estimates 2022/23 R'000 2023/24 R'000 376 690 818 913 808 419 105 336 476 855 366 729 2 952 942 138 974 128 758 292 733 143 161 195 823 873 573 1 773 022 58 600 62 550 212 988 56 063 133 289 404 182 927 672 484 096 143 541 299 881 200 130 1 127 648 395 824 890 928 889 452 113 368 502 337 380 119 3 172 028 145 502 135 590 311 146 151 821 206 851 935 613 1 886 523 61 789 65 934 221 681 59 266 138 875 428 366 975 911 515 794 151 871 324 803 205 937 1 198 405 388 352 909 930 924 096 114 757 494 426 389 685 3 221 246 141 936 133 343 307 598 150 178 203 384 958 701 1 895 140 61 228 65 090 214 500 58 786 134 754 432 576 966 934 517 385 150 771 331 442 210 121 1 209 719 Total: North West Municipalities 6 781 284 7 232 867 7 293 039 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 87 87 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umasipala UMNTLA-NTSHONA NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 B B B B B C Iyonke: ooMasipala baseBojanala Platinum uMasipala Wesithili waseBojanala Platinum NW381 Ratlou NW382 Tswaing NW383 Mafikeng NW384 Ditsobotla NW385 Ramotshere Moiloa DC38 B B B B B C Iyonke: ooMasipala baseNgaka Modiri Molema uMasipala Wesithili waseNgaka Modiri Molema NW392 Naledi NW393 Mamusa NW394 Greater Taung NW396 Lekwa-Teemane NW397 Kagisano-Molopo DC39 B B B B B C Iyonke: ooMasipala baseDr Ruth Segomotsi Mompati uMasipala Wesithili waseDr Ruth Segomotsi Mompati NW403 City of Matlosana NW404 Maquassi Hills NW405 JB Marks DC40 B B B C Iyonke: ooMasipala baseDr Kenneth Kaunda uMasipala Wesithili waseDr Kenneth Kaunda uNyaka-mali weZwelonke uMhlathi A uMhlathi B 2021/22 R'000 Uqikelelo Phambili 2022/23 R'000 2023/24 R'000 376 690 818 913 808 419 105 336 476 855 366 729 2 952 942 138 974 128 758 292 733 143 161 195 823 873 573 1 773 022 58 600 62 550 212 988 56 063 133 289 404 182 927 672 484 096 143 541 299 881 200 130 1 127 648 395 824 890 928 889 452 113 368 502 337 380 119 3 172 028 145 502 135 590 311 146 151 821 206 851 935 613 1 886 523 61 789 65 934 221 681 59 266 138 875 428 366 975 911 515 794 151 871 324 803 205 937 1 198 405 388 352 909 930 924 096 114 757 494 426 389 685 3 221 246 141 936 133 343 307 598 150 178 203 384 958 701 1 895 140 61 228 65 090 214 500 58 786 134 754 432 576 966 934 517 385 150 771 331 442 210 121 1 209 719 Bebonke: ooMasipala baseMntla-Ntshona 6 781 284 7 232 867 7 293 039 This gazette is also available free online at www.gpwonline.co.za

88 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 88 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality WESTERN CAPE National Financial Year Column A Column B 2021/22 R'000 Forward Estimates 2022/23 R'000 2023/24 R'000 A CPT City of Cape Town 3 215 174 3 454 804 3 505 487 WC011 Matzikama WC012 Cederberg WC013 Bergrivier WC014 Saldanha Bay WC015 Swartland B B B B B C Total: West Coast Municipalities DC1 West Coast District Municipality WC022 Witzenberg WC023 Drakenstein WC024 Stellenbosch WC025 Breede Valley WC026 Langeberg B B B B B C Total: Cape Winelands Municipalities DC2 Cape Winelands District Municipality WC031 Theewaterskloof WC032 Overstrand WC033 Cape Agulhas WC034 Swellendam B B B B C Total: Overberg Municipalities DC3 Overberg District Municipality WC041 Kannaland WC042 Hessequa WC043 Mossel Bay WC044 George WC045 Oudtshoorn WC047 Bitou WC048 Knysna B B B B B B B C Total: Garden Route Municipalities DC4 Garden Route District Municipality WC051 Laingsburg WC052 Prince Albert WC053 Beaufort West B B B C Total: Central Karoo Municipalities DC5 Central Karoo District Municipality 62 693 55 044 50 990 101 876 108 796 99 472 478 871 106 666 171 259 157 136 131 552 87 617 245 208 899 438 106 976 123 897 33 290 35 471 77 375 377 009 30 553 48 843 105 409 170 498 80 955 111 953 98 572 167 653 814 436 18 461 24 054 69 625 33 268 145 408 66 367 58 439 54 587 110 087 119 269 102 639 511 388 114 960 183 640 169 730 139 672 92 646 251 220 951 868 113 634 134 094 35 287 37 775 79 984 400 774 31 856 51 693 112 523 182 794 85 225 122 633 105 702 172 405 864 831 19 470 25 533 73 655 34 504 153 162 66 518 58 609 55 384 112 721 123 466 104 699 521 397 116 996 185 945 173 121 140 032 92 769 256 691 965 554 113 700 137 062 35 444 38 114 81 348 405 668 31 393 51 874 113 576 185 060 84 727 126 328 106 933 175 879 875 770 19 496 25 660 73 387 34 891 153 434 Total: Western Cape Municipalities 5 930 336 6 336 827 6 427 310 National Total 77 999 135 83 084 515 83 569 989 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 89 89 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umasipala INTSHONA-KOLONI uNyaka-mali weZwelonke uMhlathi A uMhlathi B 2021/22 R'000 Uqikelelo Phambili 2022/23 R'000 2023/24 R'000 A CPT City of Cape Town 3 215 174 3 454 804 3 505 487 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: ooMasipala baseCentral Karoo DC5 uMasipala Wesithili waseCentral Karoo 62 693 55 044 50 990 101 876 108 796 99 472 478 871 106 666 171 259 157 136 131 552 87 617 245 208 899 438 106 976 123 897 33 290 35 471 77 375 377 009 30 553 48 843 105 409 170 498 80 955 111 953 98 572 167 653 814 436 18 461 24 054 69 625 33 268 145 408 66 367 58 439 54 587 110 087 119 269 102 639 511 388 114 960 183 640 169 730 139 672 92 646 251 220 951 868 113 634 134 094 35 287 37 775 79 984 400 774 31 856 51 693 112 523 182 794 85 225 122 633 105 702 172 405 864 831 19 470 25 533 73 655 34 504 153 162 66 518 58 609 55 384 112 721 123 466 104 699 521 397 116 996 185 945 173 121 140 032 92 769 256 691 965 554 113 700 137 062 35 444 38 114 81 348 405 668 31 393 51 874 113 576 185 060 84 727 126 328 106 933 175 879 875 770 19 496 25 660 73 387 34 891 153 434 Bebonke: ooMasipala baseNtshona-Koloni 5 930 336 6 336 827 6 427 310 Eyelizwe lonke iyonke 77 999 135 83 084 515 83 569 989 This gazette is also available free online at www.gpwonline.co.za

90 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 90 5 9 5 9 8 8 1 1 7 5 0 7 1 7 4 9 1 5 6 1 4 0 0 0 3 2 2 4 8 9 1 7 3 1 9 6 4 4 8 1 1 6 7 5 7 0 6 9 4 0 9 7 1 1 9 8 3 0 8 1 1 9 0 7 7 6 7 4 2 / 3 2 0 2 0 0 0 ' R 8 7 8 1 5 8 6 1 3 5 3 6 1 2 0 7 0 8 5 1 0 6 0 7 3 1 2 1 1 7 4 1 3 1 0 6 2 3 3 1 1 1 9 7 0 8 5 2 8 4 0 3 1 1 4 3 9 9 2 1 1 2 0 3 5 3 7 3 2 / 2 2 0 2 0 0 0 ' R s e t a m i t s E d r a w r o F 7 8 2 2 9 8 7 7 9 0 4 6 1 8 0 2 9 8 5 1 2 9 4 0 2 1 2 0 7 5 4 3 3 1 5 7 4 1 6 1 1 5 4 3 3 3 6 4 8 4 8 5 1 1 8 9 0 8 5 1 1 0 0 0 ' R - 2 2 / 1 2 0 2 6 1 4 8 9 0 1 0 7 1 9 9 1 1 3 0 1 8 8 9 4 0 0 3 0 0 0 2 3 6 9 2 5 4 5 9 0 9 3 1 1 8 6 8 0 4 6 7 4 2 3 3 5 3 7 2 7 7 0 0 2 3 3 3 9 3 8 6 9 0 1 2 1 4 7 9 1 1 3 0 8 0 8 9 4 2 7 3 7 9 9 1 1 6 6 4 5 4 7 9 8 8 3 1 4 9 0 1 1 4 9 9 9 4 3 3 9 6 6 9 6 1 8 6 8 1 3 3 0 6 9 1 0 1 1 5 8 0 2 7 1 1 0 7 0 8 7 8 4 8 2 6 5 5 9 1 6 9 2 3 5 4 1 1 4 2 4 1 6 5 7 7 9 3 1 1 6 3 3 3 - 1 8 9 2 7 2 3 3 3 4 8 6 7 2 1 6 3 4 9 2 2 2 1 6 3 9 8 8 6 1 1 4 5 8 0 9 5 1 7 4 0 3 1 4 1 2 8 3 7 2 7 3 2 4 7 2 0 2 5 2 1 4 6 2 1 5 7 2 8 1 0 1 8 3 6 1 0 2 1 6 0 1 4 3 0 1 4 9 0 2 4 0 5 4 8 7 3 7 1 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 5 4 9 0 7 9 7 1 4 4 4 1 1 3 6 8 4 8 9 0 7 4 2 9 9 7 9 7 7 7 6 1 1 7 2 0 9 4 1 5 3 1 7 6 7 5 2 2 8 3 1 2 3 1 2 3 3 3 1 1 4 9 2 7 0 1 9 0 3 7 6 2 1 2 2 6 0 9 0 1 6 4 0 9 9 0 1 3 1 5 4 2 7 1 - 6 4 9 3 2 0 4 1 7 2 4 0 0 0 4 1 8 9 7 7 0 7 3 1 9 8 7 6 5 0 3 1 9 1 6 5 0 5 2 1 9 5 5 6 3 9 1 1 7 4 0 5 9 2 0 0 2 6 2 3 6 9 8 0 5 8 2 9 0 0 7 6 3 1 2 5 9 0 4 4 9 6 4 2 4 7 3 8 3 6 6 8 5 4 6 3 1 0 2 5 7 7 1 1 4 3 9 2 0 4 7 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 B n m u l o C A n m u l o C A T R A P , 4 E L U D E H C S S T E G D U B L A I C N I V O R P M O R F D E D N U F S N O I T C N U F R O S E M M A R G O R P F O G N I D N U F E H T T N E M E L P P U S O T S E C N I V O R P O T S N O I T A C O L L A l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N L A T O T o p o p m L i e t a t S e e r F g n e t u a G g n i d u l c n i n o i t a c u d e n i e r u t c u r t s a r f n i g n i t s i x e d n a w e n f o n o i t a t i l i b a h e r d n a s m r o n m u m i n i m e h t n i t u o t e s s t e g r a t e h t f o t n e m e v e i h c a s s e r d d a r e v i l e d o t y t i c a p a c e c n a h n e o t ; n o i t a d o m m o c c a t i u c r i c d n a t c i r t s i d o t ; e r u t c u r t s a r f n i o t s e g a m a d s s e r d d a o t ; n o i t a c u d e n i e r u t c u r t s a r f n i . e r u t c u r t s a r f n i l o o h c s r o f s d r a d n a t s s e c n i v o r p o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G o t ; a c i r f A h t u o S n i s e c i v r e s h t l a e h y r a i t r e t f o n o i s i v o r p e h t e r u s n E t n a r G s e c i v r e S y r a i t r e T l a n o i t a N h t i w d e t a i c o s s a s t s o c l a n o i t i d d a e h t r o f s e i t i l i c a f y r a i t r e t e t a s n e p m o c . s e c i v r e s e s e h t f o n o i s i v o r p e h t e p a C n r e t s a E s e c n i v o r p o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G d n a g n i d a r g p u , e c n a n e t n i a m , n o i t c u r t s n o c e t a r e l e c c a p l e h o T t n a r G e r u t c u r t s a r f n I n o i t a c u d E e p a C n r e t s a E s e c n i v o r p o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G e r u t c u r t s a r f n i d a o r r o f s t n e m t s e v n i l a i c n i v o r p t n e m e l p p u s o T t n a r G e c n a n e t n i a M s d a o R l a i c n i v o r P ) a ( n o i t a c u d E c i s a B ) 6 1 e t o V ( ) 8 1 e t o V ( h t l a e H t r o p s n a r T ) 0 4 e t o V ( t a h t e r u s n e o t ; ) e c n a n e t n i a m l a i c e p s d n a c i d o i r e p , e n i t u o r ( e c n a n e t n i a m r o f s n o i t a d n e m m o c e r l a c i n h c e t e h t d n a a c i r f A h t u o S r o f k r o w e m a r F t n e m e g a n a M s s e c c A d n a n o i t a c i f i s s a l C d a o R e h t d n a , s y a w h g i h c i g e t a r t S e r u t c u r t s a r f n I d a o R e h t r e p s a d e i f i s s a l c e r a s d a o r l l a ; s m e t s y s t n e m e g a n a m t e s s a d a o r n i a t n i a m d n a t n e m e l p m i o t ; s e n i l e d i u g s e g d i r b d n a s d a o r f o r i a p e r e h t r o f s t c e j o r p l a i c n i v o r p t n e m e l p p u s o t l a r u r n i y t e f a s n a i r t s e d e p n o s u c o f l a i c e p s a h t i w y t e f a s d a o r e v o r p m i o t ; s r e t s a s i d l a r u t a n g n i d u l c n i s t n e d i c n i n e e s e r o f n u y b d e g a m a d . s a e r a s e c n i v o r p o t n o i t c n u f d e n g i s s a y l l a n o i t a N s e c i v r e s t r o p s n a r t c i l b u p s d r a w o t g n i d n u f y r a t n e m e l p p u s e d i v o r p o T t n a r G s n o i t a r e p O t r o p s n a r T c i l b u P ) b ( . t r o p s n a r t f o s t n e m t r a p e d l a i c n i v o r p y b d e d i v o r p 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 uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 91 91 1 1 7 5 0 7 1 6 1 3 5 3 6 1 7 7 9 0 4 6 1 i n o l o K - a m u p M i 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 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 o d n u f m e Z 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 i l i b m a h P o l e l e k i q U 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 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 - - O D N O H P A M A W L I L A M O W I B A W L O L A L H O G N A W S A H X E I Z N E B E S I M 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 - A E Y N E L A X N I , 4 I L U Y D E H S I 5 9 5 9 8 8 7 4 9 1 5 6 4 0 0 0 3 2 4 8 9 1 7 3 9 6 4 4 8 1 6 7 5 7 0 6 9 4 0 9 7 1 9 8 3 0 8 1 9 0 7 7 6 7 1 2 1 1 1 1 8 7 8 1 5 8 2 0 7 0 8 5 0 6 0 7 3 1 1 1 7 4 1 3 0 6 2 3 3 1 1 9 7 0 8 5 2 8 4 0 3 1 4 3 9 9 2 1 2 0 3 5 3 7 1 2 1 1 1 1 7 8 2 2 9 8 8 0 2 9 8 5 2 9 4 0 2 1 0 7 5 4 3 3 5 7 4 1 6 1 5 4 3 3 3 6 4 8 4 8 5 1 8 9 0 8 5 1 1 2 1 1 1 1 - 3 3 4 8 6 7 2 1 6 3 4 9 2 2 2 1 6 3 9 8 8 6 1 1 6 1 4 8 9 0 0 7 1 9 9 1 3 0 1 8 8 9 0 0 3 0 0 0 3 6 9 2 5 4 5 9 0 9 3 1 1 8 6 8 0 4 6 7 4 2 3 3 1 1 4 2 5 3 7 2 7 7 0 0 2 3 3 3 9 3 8 6 9 0 2 1 4 7 9 1 3 0 8 0 8 9 2 7 3 7 9 9 1 6 6 4 5 4 7 9 8 8 3 1 4 9 0 1 1 4 9 9 9 4 3 3 1 1 4 1 9 6 6 9 6 1 8 6 8 1 3 3 0 6 9 1 0 1 5 8 0 2 7 1 0 7 0 8 7 8 8 2 6 5 5 9 6 9 2 3 5 4 1 1 4 2 4 1 6 5 7 7 9 3 1 1 6 3 3 3 1 1 4 1 - 1 8 9 2 7 2 3 6 4 9 3 2 0 4 1 7 2 4 0 0 0 4 1 8 9 7 7 0 7 3 1 4 5 8 0 9 5 7 4 0 3 1 4 2 8 3 7 2 7 3 2 4 7 2 0 5 2 1 4 6 2 5 7 2 8 1 0 8 3 6 1 0 2 6 0 1 4 3 0 4 9 0 2 4 0 5 4 8 7 3 7 1 1 2 1 1 1 1 1 1 9 9 0 5 1 5 9 5 7 5 4 3 5 4 7 2 9 6 9 7 8 0 3 9 9 2 9 3 0 2 5 4 9 0 7 9 1 1 1 1 7 1 4 4 4 1 1 3 6 8 4 8 9 0 7 4 2 9 9 7 9 7 7 7 6 1 7 2 0 9 4 5 3 1 7 6 7 5 2 2 8 3 1 3 1 2 3 3 3 1 4 9 2 7 0 9 0 3 7 6 2 2 2 6 0 9 0 6 4 0 9 9 0 1 1 2 1 1 1 1 1 3 1 5 4 2 7 1 - 9 8 7 6 5 0 3 1 9 1 6 5 0 5 2 1 9 5 5 6 3 9 1 1 7 4 0 5 9 2 0 0 2 6 2 3 6 9 8 0 5 8 9 0 0 7 6 3 2 5 9 0 4 4 9 6 4 2 4 7 3 8 3 6 6 8 5 4 6 3 1 2 1 0 2 5 7 7 1 1 4 3 9 2 0 4 7 2 9 5 2 8 2 0 3 4 2 1 3 0 5 5 0 3 7 3 0 3 9 0 3 2 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 1 9 4 1 3 7 4 1 4 2 4 3 7 1 4 1 7 4 5 8 3 6 8 5 2 1 3 1 2 1 4 4 6 2 3 1 1 8 0 8 0 2 1 7 l a t a N - u l u Z a w K o p o p m L i i n o l o K - a l t n M u a g n a l a m u p M 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 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 n o l o K - a l t n M u a g n a l a m u p M 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 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 , i o d n u f m w k 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 i n e w y i z a l h u k e s a n 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 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 a l a l h u k o z o w a d n i i a k u q u k a w l e l e k i f u k o n 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 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 o k e m i i w k e k e k e m o h x i s e o l e b a s I 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 l o k i s e z 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 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 - i s t n a z M e e k n o l e w Z u k o y e l i m a k a h p E 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 l d n e e g n . o z n o k n i n o l o K - a m u p M i 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 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 ( l a t a N - u l u Z a w K o p o p m L i i n o l o K - a l t n M u a g n a l a m u p M 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 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 e w z a h c i z e i i d i d n e e w k o g n 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 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 a w l u l h a z a l e l d n i i e k n o z 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 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 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 o l u h p a m u k 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 k e n a g i z i z 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 z o g n i z a n i b a g n u k u . i n e l d n a h p a m e o w a y n e e g n a b m a h a b a w k 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 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 a h s e x a m a w k o ( o d n o h p a m a 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 l i p M e z e ) 8 1 i t o V i ( o h t u h t o z E ) 0 4 i t o V i ( i n o l o K - a m u p M i a w l e b a w e 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 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 l a t a N - u l u Z a w K o p o p m L i i n o l o K - a l t n M u a g n a l a m u p M 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 w z i l i l . o d n o h p a m u k o h t u h t o z e e b e s a m a g n 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 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 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 92 B T R A P , 4 E L U D E H C S S T E G D U B L A P I C I N U M M O R F D E D N U F S N O I T C N U F F O G N I D N U F E H T T N E M E L P P U S O T S E I T I L A P I C I N U M O T S N O I T A C O L L A 4 3 0 8 1 5 0 0 1 8 0 0 3 1 7 8 3 3 6 9 5 7 5 2 9 2 1 0 9 0 8 0 4 5 3 3 4 3 4 3 1 5 2 0 9 4 1 6 1 1 1 1 1 4 2 / 3 2 0 2 0 0 0 ' R 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 s e t a m i t s E d r a w r o F 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 0 0 0 ' R 2 2 / 1 2 0 2 6 1 3 6 7 6 7 3 7 2 2 5 3 7 1 1 7 4 0 4 7 B n m u l o C A n m u l o C y t i C 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 t i C o l a f f u B y a B a l e d n a M n o s l e N L A T O T i n i w k e h T e g n u a g n a M e r u t c u r t s a r f n i t n e m e l p m i o t r e d r o n i s e i t i l a p i c i n u m n a t i l o p o r t e m f o s e u n e v e r l a t i p a c e h t t n e m e l p p u s o T t n a r G t n e m p o l e v e D s t n e m e l t t e S n a b r U s t n e m e l t t e S n a m u H . t n e m p o l e v e d n a b r u e l b a n i a t s u s d n a e v i s u l c n i , e v i t c u d o r p , d e t a r g e t n i , e l b a t i u q e e t o m o r p t a h t s t c e j o r p ) 3 3 e t o V ( 1 e s o p r u P n o i t a c o l l a f o e m a N e t o V This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 93 93 4 3 0 8 1 5 0 0 1 8 0 0 3 1 7 8 3 3 6 9 5 7 5 2 9 2 1 0 9 0 8 0 4 5 3 3 4 3 4 3 1 5 2 0 9 4 1 6 1 1 1 1 1 4 2 / 3 2 0 2 0 0 0 ' R 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 i l i b m a h P o l e l e k i q U 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 0 0 0 ' R 2 2 / 1 2 0 2 6 1 3 6 7 6 7 3 7 2 2 5 3 7 1 1 7 4 0 4 7 B i h t a l h M u A i h t a l h M u o k e X i s i 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 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 y t i C o l a f f u B 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 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 s i l a l h 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 a w s i l a l h u k o y 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 - o k e n u f m e e i n i h p o l o d i z E u t n a b a w K u t n a b a w K ) 3 3 i t o V i ( . i n e b m o y t o y t a m e 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 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 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 94 6 3 3 5 5 2 5 8 4 3 9 1 4 1 0 3 0 1 5 7 1 2 2 2 0 0 7 1 4 2 9 2 7 7 6 1 1 1 8 4 2 1 7 4 1 8 8 1 2 5 6 1 2 1 3 3 2 1 5 2 5 7 3 0 9 1 9 5 3 1 0 1 4 0 6 8 1 2 6 1 8 7 3 2 4 3 0 5 6 1 3 0 8 2 2 1 3 2 1 5 8 1 7 9 6 9 1 1 s e t a m i t s E d r a w r o F 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R 0 1 6 6 4 2 5 4 6 5 8 1 3 1 1 9 9 3 5 0 4 1 2 1 1 5 3 3 2 5 0 0 1 6 1 2 8 3 0 2 1 8 8 4 0 8 1 3 5 7 6 1 1 2 2 / 1 2 0 2 0 0 0 ' R 9 4 0 8 1 6 1 4 4 0 2 9 5 1 0 6 5 7 5 5 1 B n m u l o C A n m u l o C 2 8 4 7 7 1 0 4 4 7 5 8 8 7 3 5 8 6 6 7 2 9 5 6 7 8 7 6 1 7 7 7 6 1 7 9 9 0 4 7 9 7 9 9 5 5 3 9 2 1 8 7 4 0 2 6 6 1 6 0 6 3 8 5 0 1 3 3 1 0 8 4 3 1 0 3 8 6 1 0 1 0 1 0 8 6 9 8 9 5 8 2 3 6 8 9 0 2 6 7 8 7 1 3 7 2 6 2 7 3 4 2 4 5 7 3 3 3 5 7 9 9 4 0 7 9 9 4 0 7 1 8 8 2 7 3 9 9 8 5 0 0 7 2 1 8 7 2 0 1 6 6 1 5 9 1 2 8 5 0 1 1 3 1 3 0 3 3 1 2 6 7 5 2 8 3 5 9 2 3 5 9 7 8 5 0 2 9 4 8 7 6 5 4 7 1 0 6 1 7 9 5 4 6 3 9 9 7 3 7 9 0 7 3 7 0 8 9 8 6 0 8 9 8 6 0 1 3 1 7 1 2 7 7 5 3 1 5 2 1 6 2 1 7 9 5 6 6 3 6 1 0 8 5 2 2 0 3 1 6 1 0 3 1 4 7 4 7 9 6 2 8 7 1 5 4 9 7 8 5 7 3 3 3 8 A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G n o i t a c o l l a l a n o i t i d n o C l a r u t l u c i r g a e t a t i l i c a f d n a e t o m o r p , s e c i v r e s t r o p p u s l a r u t l u c i r g a e v i t c e f f e e d i v o r p o T t r o p p u S l a r u t l u c i r g A e v i s n e h e r p m o C ) a ( m r o f e R d n a L , e r u t l u c i r g A , n o i t u b i r t s i d e r d n a n o i t u t i t s e r , m r o f e r d n a l f o s e i r a i c i f e n e b g n i t e g r a t y b t n e m p o l e v e d e r a d n a s n a e m e t a v i r p h g u o r h t d n a l d e r i u q c a e v a h o h w s r e c u d o r p k c a l b r e h t o d n a e s i l a t i v e r o t ; t r o p x e n i d e v l o v n i r o , y l l a c i t s e m o d s e s i r p r e t n e g n i d d a - e u l a v n i d e g a g n e . e c n e l l e c x e f o s e r t n e c o t n i s e g e l l o c l a r u t l u c i r g a t n a r G e m m a r g o r P t n e m p o l e v e D l a r u R d n a ) 9 2 e t o V ( n o i t a c o l l a l a n o i t i d n o C n i e s a e r c n i n a e v e i h c a o t s e i t i n u m m o c g n i m r a f n a c i r f A h t u o S e l b a r e n l u v t s i s s a o T t n a r G s t c e j o r P a m e s t e L / a m i l I ) b ( m r o f e R d n a L , e r u t l u c i r g A l a r u t l u c i r g a s k c o l n u t a h t e r u t c u r t s a r f n i n i t s e v n i d n a n o i t c u d o r p l a r u t l u c i r g a d n a e r u t l u c i t r o h , k c o t s e v i l , n i a r g d e i f i t n e d i y l l a c i g e t a r t s n i h t i w n o i t c u d o r p . s a e r a n o i t c u d o r p e r u t l u c a u q a t n e m p o l e v e D l a r u R d n a ) 9 2 e t o V ( n o i t a c o l l a l a n o i t i d n o C n i g n i g a g n e y b s e c r u o s e r l a r u t a n f o t n e m e g a n a m d n a e s u e l b a n i a t s u s e t o m o r p o T y t r e v o P : t n a r G e m m a r g o r P e r a C d n a L ) c ( m r o f e R d n a L , e r u t l u c i r g A , l a i c o s ( y t i l i b a n i a t s u s f o s r a l l i p e h t t r o p p u s t a h t s e v i t a i t i n i d e s a b y t i n u m m o c t n e m p o l e v e D e r u t c u r t s a r f n I d n a f e i l e R t n e m p o l e v e D l a r u R d n a b o j , y t i r u c e s d o o f , y t i v i t c u d o r p r e t a e r g o t g n i d a e l , ) l a t n e m n o r i v n e d n a c i m o n o c e . l l a r o f g n i e b - l l e w r e t t e b d n a n o i t a e r c ) 9 2 e t o V ( This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 95 95 6 3 3 5 5 2 5 8 4 3 9 1 4 1 0 3 0 1 5 7 1 2 2 2 0 0 7 1 4 2 9 2 7 7 6 1 1 1 8 4 2 1 7 4 1 8 8 1 2 5 6 1 2 1 3 3 2 1 5 2 5 7 3 0 9 1 9 5 3 1 0 1 4 0 6 8 1 2 6 1 8 7 3 2 4 3 0 5 6 1 3 0 8 2 2 1 3 2 1 5 8 1 7 9 6 9 1 1 i l i b m a h P o l e l e k q U i 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R 0 1 6 6 4 2 5 4 6 5 8 1 3 1 1 9 9 3 5 0 4 1 2 1 1 5 3 3 2 5 0 0 1 6 1 2 8 3 0 2 1 8 8 4 0 8 1 3 5 7 6 1 1 2 2 / 1 2 0 2 0 0 0 ' R 9 4 0 8 1 6 1 4 4 0 2 9 5 1 0 6 5 7 5 5 1 B i h t a l h M u A i h t a l h M u 2 8 4 7 7 1 0 4 4 7 5 8 8 7 3 5 8 6 6 7 2 9 5 6 7 8 7 6 1 7 7 7 6 1 7 9 9 0 4 7 9 7 9 9 5 5 3 9 2 1 8 7 4 0 2 6 6 1 6 0 6 3 8 5 0 1 3 3 1 0 8 4 3 1 0 3 8 6 1 0 1 0 1 0 8 6 9 8 9 5 8 2 3 6 8 9 0 2 6 7 8 7 1 3 7 2 6 2 7 3 4 2 4 5 7 3 3 3 5 7 9 9 4 0 7 9 9 4 0 7 1 8 8 2 7 3 9 9 8 5 0 0 7 2 1 8 7 2 0 1 6 6 1 5 9 1 2 8 5 0 1 1 3 1 3 0 3 3 1 2 6 7 5 2 8 3 5 9 2 3 5 9 7 8 5 0 2 9 4 8 7 6 5 4 7 1 0 6 1 7 9 5 4 6 3 9 9 7 3 7 9 0 7 3 7 0 8 9 8 6 0 8 9 8 6 0 1 3 1 7 1 2 7 7 5 3 1 5 2 1 6 2 1 7 9 5 6 6 3 6 1 0 8 5 2 2 0 3 1 6 1 0 3 1 4 7 4 7 9 6 2 8 7 1 5 4 9 7 8 5 7 3 3 3 8 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 l a t a N - u l u Z a w K o p o p m L i i n o l o K - a l t n M u a g n a l a m u p M 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 o p o p m L i i n o l o K - a l t n M u a g n a l a m u p M 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 o p o p m L i i n o l o K - a l t n M u a g n a l a m u p M 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 m i l i z i w k o m i l o y 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 o k e m i i w k e k e k e m o h x i s e . 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 , a y i t i z i w k , o y u f m w k i , o y a w l a y t i z e i e l t n - o l i p m w k a n 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 n a m u f u k e , a n a w l d u k n e . e k n o b u t n a b a y i l a m - o l e b a s I o l a d n e b 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 a w l e l a h t a h k u k o L o l u h P e s o l e l e n o b i S i ) c ( i o s i l e v m w k e l e l e k o h k u k i h t u k o , ) o y e l i g n 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 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 i l i b m a h p 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 u p m e w l h u B o l o d e c N u : a b a l h M o k 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 e y a w k o m i l o y o s i l e v m w k e m u h c a i 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 i a m e s t e L / a m L e o l u h p a m a S o l e l e n o b i S i ) b ( o k e m i i w k e k e k e m o h x i s e . 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 l a m - o l e b a s I a l u l a z n e w k o n 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 L u i , 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 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 , 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 u d n u s t n a b a 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 o l e s i y u b m w k i , a b a l h m o y 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 o y e l e l e h p u k o g N 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

96 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 96 7 7 0 5 4 0 0 7 0 1 5 8 3 6 3 0 1 9 2 6 6 3 0 7 2 6 8 5 8 1 4 3 2 7 4 5 6 5 1 1 7 0 8 1 0 5 3 4 4 3 9 0 1 1 9 5 1 7 3 5 9 0 1 6 8 5 3 6 2 5 8 4 9 1 4 6 8 6 1 3 9 6 1 9 1 7 7 1 9 8 0 5 4 0 5 2 0 1 4 6 4 6 3 0 5 4 1 6 2 5 5 6 2 0 3 5 9 1 2 0 3 6 9 0 9 5 1 8 6 3 0 2 3 5 6 1 4 2 4 5 0 1 4 2 4 1 9 1 4 2 s e t a m i t s E d r a w r o F 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R B n m u l o C A n m u l o C 0 7 0 9 2 4 3 3 9 2 5 2 4 5 3 4 3 5 4 3 8 2 2 4 3 4 5 3 1 3 1 5 1 5 1 9 5 2 0 2 9 6 0 1 3 8 0 9 7 2 3 6 4 7 2 2 4 2 4 3 4 6 5 3 3 6 3 4 3 3 8 4 7 0 3 3 7 7 3 1 0 8 0 9 1 6 1 2 9 2 4 0 0 7 2 2 9 6 6 2 6 5 1 3 3 6 7 5 2 3 6 6 6 2 3 2 3 1 0 3 4 6 6 3 1 7 1 3 8 1 3 5 5 8 2 4 2 4 0 6 2 0 3 4 9 4 2 0 6 7 2 4 2 3 9 7 4 5 5 8 2 0 4 8 7 7 1 6 3 9 1 1 7 2 9 5 0 5 4 8 7 4 4 2 0 9 8 2 7 1 6 2 4 5 3 1 8 3 9 7 0 3 3 4 3 4 9 1 5 5 1 2 8 3 6 8 4 5 6 5 0 3 0 1 2 4 8 7 6 9 1 8 7 1 8 6 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a s r e h c a e t , s l o o h c s o t s e c r u o s e r d n a t r o p p u s e d i v o r p o T t n a r G y g o l o n h c e T d n a e c n e i c S , s h t a M ) c ( n o i t a c u d E c i s a B ) 6 1 e t o V ( n o i t a c o l l a l a n o i t i d n o C . s l o o h c s d e t e g r a t o t s l a e m s u o i t i r t u n e d i v o r p o T e m m a r g o r P n o i t i r t u N l o o h c S l a n o i t a N ) d ( t n a r G n o i t a c u d E c i s a B ) 6 1 e t o V ( This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 97 97 7 7 0 5 4 0 0 7 0 1 5 8 3 6 3 0 1 9 2 6 6 3 0 7 2 6 8 5 8 1 4 3 2 7 4 5 6 5 1 1 7 0 8 1 0 5 3 4 4 3 9 0 1 1 9 5 1 7 3 5 9 0 1 6 8 5 3 6 2 5 8 4 9 1 4 6 8 6 1 3 9 6 1 9 1 7 7 1 9 8 0 5 4 0 5 2 0 1 4 6 4 6 3 0 5 4 1 6 2 5 5 6 2 0 3 5 9 1 2 0 3 6 9 0 9 5 1 8 6 3 0 2 3 5 6 1 4 2 4 5 0 1 4 2 4 1 9 1 4 2 i l i b m a h P o l e l e k q U i 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 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 0 7 0 9 2 4 3 3 9 2 5 2 4 5 3 4 3 5 4 3 8 2 2 4 3 4 5 3 1 3 1 5 1 5 1 9 5 2 0 2 9 6 0 1 3 8 0 9 7 2 3 6 4 7 2 2 4 2 4 3 4 6 5 3 3 6 3 4 3 3 8 4 7 0 3 3 7 7 3 1 0 8 0 9 1 6 1 2 9 2 4 0 0 7 2 2 9 6 6 2 6 5 1 3 3 6 7 5 2 3 6 6 6 2 3 2 3 1 0 3 4 6 6 3 1 7 1 3 8 1 3 5 5 8 2 3 9 7 4 5 5 8 2 0 4 8 7 7 1 6 3 9 1 1 7 2 9 5 0 5 4 8 7 4 4 2 0 9 8 2 7 1 6 2 4 5 3 1 8 3 4 4 8 3 5 4 3 3 9 3 0 3 8 0 6 4 4 2 0 7 1 4 6 9 4 3 3 8 3 4 1 5 9 7 2 7 6 6 1 4 4 8 1 7 3 6 1 1 2 5 9 9 2 8 3 1 1 8 8 5 5 5 8 7 6 3 4 1 8 4 4 8 5 2 4 8 5 4 7 2 1 2 5 0 4 7 4 3 6 3 4 2 4 0 6 2 0 3 4 9 4 2 0 6 7 2 4 2 9 7 0 3 3 4 3 4 9 1 5 5 1 8 2 5 4 2 4 3 8 1 2 9 4 1 4 3 1 2 1 4 5 1 7 3 4 4 1 2 8 3 6 8 4 5 6 5 0 3 0 2 4 8 7 6 9 8 7 1 8 6 5 5 8 6 4 3 8 1 7 6 9 2 2 5 5 8 4 8 5 8 3 5 7 6 4 3 8 2 7 5 1 1 1 1 0 2 3 8 6 4 2 0 9 0 9 9 2 1 3 3 9 8 9 3 4 5 0 5 8 8 5 3 0 8 0 4 7 9 1 2 7 3 1 3 6 5 3 2 8 8 4 4 8 8 6 8 1 1 1 1 6 1 5 3 5 4 0 3 7 8 5 9 2 0 6 1 3 8 8 1 9 6 5 4 2 4 3 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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 o p o p m L i i n o l o K - a l t n M u a g n a l a m u p M 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 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 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 k e k e m o h x i s e i l a m - o l e b a s I 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 ( 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 o l o k i z i w k e h s e h p e w h c u b o n 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 . 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 e w l u c u h p u 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 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 m i i w k e k e k e m o h x i s e o k e m i i w k e k e k e m o h x i s e i i I o f i z i w k a n B T w k a n V H w k a n a w t n a b a w k 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 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 i ( S D A e n V H e s 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 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 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 a z a z u b u I , a l a z n i 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 ( a m a d e k n i i z a b a 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 . a n a z a b m o t n a m a g n a b a n i l a m - o l e b a S i o k i z a m u k 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 s i s i s E o d n u f M i e l e b o d o d a b a a n a w t n a b a 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 i n e w d n o q g N e u l u h k a K ) 6 1 i t o V i ( . i n e w d n o q g n e u l u h k a k This gazette is also available free online at www.gpwonline.co.za

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e c n a r u s n I h t l a e H l a n o i t a N f o n i - e s a h p e h t d n a y g e t a r t s h t l a e h r o f s e c r u o s e r n a m u h d n a g n i n i a r t l a c i n i l c h t i w d e t a i c o s s a s t s o c e c i v r e s d n u f o t s e c n i v o r p t r o p p u s . m r o f t a l p e c i v r e s c i l b u p e h t n o s e e n i a r t e c n e i c s h t l a e h f o n o i s i v r e p u s n o i t a c o l l a l a n o i t i d n o C e h t f o n o i t a s i l a e r c i t a m e t s y s r o f r o t c e s h t l a e h e h t n i s n o i t i s o p y r o t u t a t s t n i o p p a o T t n a r G g n i n i a r T d n a s e c r u o s e R n a m u H ) c ( s e c n i v o r p o t n o i t c n u f d e n g i s s a y l l a n o i t a N f o g n i s a h c r u p c i g e t a r t s e h t h g u o r h t s t i f e n e b e c i v r e s e r a c h t l a e h e h t d n a p x e o T t n a r G e c n a r u s n I h t l a e H l a n o i t a N ) d ( . s r e d i v o r p e r a c h t l a e h m o r f s e c i v r e s ) 8 1 e t o V ( h t l a e H ) 8 1 e t o V ( h t l a e H ) 8 1 e t o V ( h t l a e H ) 8 1 e t o V ( h t l a e H This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 99 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 - i l i b m a h P o l e l e k i q U 99 3 6 1 5 9 6 9 8 6 0 1 6 3 0 3 8 0 0 4 0 2 3 2 3 7 0 3 3 7 7 1 5 8 9 3 4 9 3 1 4 2 4 1 8 6 0 2 6 5 1 5 3 0 8 8 0 0 6 3 5 1 1 0 6 8 4 3 2 7 7 1 9 6 2 0 3 5 2 1 7 1 6 1 0 2 1 0 2 8 5 8 0 2 8 1 1 7 0 6 8 1 1 4 2 0 2 9 5 8 4 2 3 4 3 6 3 7 2 2 7 7 0 8 1 7 9 3 5 6 0 2 4 2 / 3 2 0 2 0 0 0 ' R 8 4 2 6 6 6 7 8 2 5 8 5 3 6 3 6 6 9 3 2 / 2 2 0 2 0 0 0 ' R 8 8 5 5 8 6 7 7 9 9 0 6 1 7 8 5 6 9 0 0 0 ' R 2 2 / 1 2 0 2 6 6 1 8 6 2 1 0 3 7 7 4 2 1 2 4 1 1 4 7 5 5 5 1 2 4 8 9 4 6 0 4 4 6 8 4 9 5 0 2 9 8 2 7 8 2 9 6 0 5 1 7 9 5 8 8 6 1 8 3 3 9 0 3 8 5 9 6 5 6 1 6 7 1 4 1 0 6 5 7 9 6 7 2 7 4 7 1 5 0 5 2 3 7 9 4 5 5 2 6 6 0 8 8 7 2 4 1 6 6 8 1 0 8 5 4 5 1 2 - 3 3 5 5 5 7 5 6 0 7 5 4 7 3 6 9 7 3 2 2 9 8 1 6 5 6 8 4 2 7 8 8 1 5 4 4 6 4 8 7 2 6 0 3 6 4 4 3 3 6 1 2 0 8 5 5 9 5 7 3 5 0 6 1 7 0 9 5 5 9 4 2 3 7 7 2 3 5 2 8 8 0 4 3 7 0 9 6 2 6 8 1 2 4 7 7 4 1 2 4 9 2 7 6 3 8 4 6 0 0 2 4 5 8 5 6 3 7 5 4 2 8 1 1 8 0 6 2 4 0 4 3 6 8 1 7 2 8 4 8 2 1 8 7 1 5 9 2 1 2 6 7 2 4 3 1 2 1 6 9 8 0 7 2 5 2 4 0 1 9 7 2 2 5 4 5 8 5 7 2 5 3 9 8 7 5 5 2 3 0 3 2 8 7 5 2 9 1 6 1 4 1 2 1 1 9 1 9 8 1 1 3 3 5 0 8 5 5 2 6 2 0 7 9 1 7 5 9 7 2 0 3 2 3 6 5 8 8 1 3 4 4 8 2 1 0 2 0 3 9 1 2 6 0 8 1 8 9 4 1 5 2 - 9 5 9 2 6 5 0 2 3 0 3 2 5 0 8 8 8 1 9 4 1 8 2 1 3 1 1 3 9 1 9 2 9 5 9 7 0 0 8 6 9 9 3 5 7 9 8 9 9 3 8 5 4 4 5 0 4 5 3 6 1 4 4 7 7 9 1 6 8 4 0 5 0 6 8 0 5 4 8 7 2 3 3 1 4 9 1 9 3 7 9 1 4 9 4 9 1 9 3 9 7 1 1 2 6 1 4 7 6 7 9 1 8 6 4 0 5 2 4 8 0 5 4 7 7 2 3 6 0 4 9 1 3 3 7 9 1 7 8 4 9 1 3 3 9 7 1 2 7 2 1 4 1 0 6 9 1 9 5 8 9 4 5 1 4 0 5 2 5 9 1 3 3 4 2 9 1 3 3 2 9 1 3 2 3 9 1 9 7 7 7 1 4 2 1 2 7 2 1 3 0 2 7 2 7 7 6 8 6 2 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 n o l o K - a l t n M u a g n a l a m u p M 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 i n o l o K - a l t n M u a g n a l a m u p M o p o p m L 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 o p o p m L i i n o l o K - a l t n M u a g n a l a m u p M 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 l a t a N - u l u Z a w K o p o p m L i i n o l o K - a l t n M u a g n a l a m u p M 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 o k e m i i w k e k e k e m o h x i s e o k e m i i w k e k e k e m o h x i s 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 b u k u k ; I I S D A e n V H e n a n a s i b u q u k o y 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 K a y i r a l a I M e n B T e n V H e s o l e l e n o b i S i ) b ( e s i d e c n a a b u k u o d n o h p a m a 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 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 i n e w s e a w k e b u k o n o h s e q e q o n 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 w k e t n e m u l u h r a k o k i z a m u k 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 l a m - o l e b a S i e z u k u 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 K o h s e q e Q o n i z n e b e s a B a s o l e l e n o b i S i ) c ( ; i z n e b e s m u i n e w s e a k e b u w u k o g n a n 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 b u k u a z n e w k o g n a b u k u a z n e w k u ; i n e w l e g n a p m e i z o g n i i w k o l i p m e z e b 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 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 o k e l e b i s e w a z a l h m u a l e t n i h t u k u ; 3 2 0 2 - - 9 1 0 2 a y i r a l a M e w k a w s i l e h p u k o L e k n o l e w Z e l 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 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 o z n o k n i i 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 a k u s E o q o d n u g n E o l i p M w k i . 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 n a P n a m u H e w k 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 o k a k e n a m u f u k o g n 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 o l e l e m u p m e g n e n a s i b u q i l o l i p m e l o l e d n a c i u t n u l o K a w d e c n u k o N 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 o k i z a m a w K a w y i z a l h u k o S o l e l e n o b i S i ) a ( i g n a q g 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 ; o y e l i m a k a h p o o h t a g n a g m o k a k e l e s u h k u k o n 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 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 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 . i n i z n e b e s m e o l i p M e o l i p M e z e ) 8 1 i t o V i ( a w l e b a y e 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 K 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 ) d o d n o h p a m a . 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 e y This gazette is also available free online at www.gpwonline.co.za

100 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 9 9 0 8 4 8 5 1 5 8 0 6 1 5 3 8 5 2 1 4 9 7 2 7 5 6 2 0 6 0 6 4 9 7 7 2 4 6 9 6 3 3 5 8 2 3 6 7 1 3 3 1 1 1 5 1 0 7 1 4 2 / 3 2 0 2 0 0 0 ' R 1 4 0 3 1 8 2 2 0 2 4 5 1 3 8 2 5 5 9 3 9 1 5 7 3 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 8 1 4 8 2 6 1 3 2 / 2 2 0 2 0 0 0 ' R s e t a m i t s E d r a w r o F 4 5 2 6 8 7 9 1 2 1 9 4 1 4 7 9 4 2 8 3 1 2 0 5 5 4 2 0 0 0 ' R 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 5 8 2 5 7 5 1 2 2 / 1 2 0 2 3 4 3 8 7 4 9 0 2 2 5 2 1 5 1 8 5 4 3 6 5 1 4 2 8 2 4 2 3 4 1 0 0 8 2 2 9 4 9 6 2 2 1 5 5 1 5 7 1 1 9 7 1 9 0 1 1 5 7 6 8 6 4 4 1 5 0 9 7 5 8 3 1 1 6 9 2 0 4 3 1 B n m u l o C A n m u l o C 100 6 2 2 0 9 7 1 4 3 1 8 2 8 5 7 6 8 2 5 5 8 4 8 2 4 0 6 9 3 8 9 9 5 0 5 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 1 2 7 2 0 3 4 9 8 0 1 2 1 4 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2 6 7 4 3 4 2 6 7 4 3 4 8 9 0 3 3 4 8 9 0 3 3 4 0 8 4 6 2 4 0 8 4 6 2 4 8 4 8 4 2 4 8 4 8 4 2 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 9 0 2 0 1 8 1 7 9 8 8 3 1 5 6 1 2 8 3 8 8 4 8 9 3 4 1 1 9 4 7 3 3 6 3 7 2 2 0 9 3 6 1 2 5 8 2 3 3 7 7 9 2 - 6 8 4 2 2 4 5 2 8 1 5 0 0 6 7 3 1 2 7 4 4 9 9 5 8 9 7 8 6 7 6 4 2 8 6 2 7 7 2 7 1 4 8 8 0 3 7 2 0 9 3 - 4 4 4 4 1 4 A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G . s t n e m e l t t e s n a m u h d e t a r g e t n i d n a e l b a n i a t s u s f o n o i t a e r c e h t h g u o r h t n o i t a c o l l a l a n o i t i d n o C g n i s u o h e t a u q e d a o t s s e c c a f o n o i t a s i l a e r e v i s s e r g o r p e h t r o f g n i d n u f e d i v o r p o T t n a r G t n e m p o l e v e D s t n e m e l t t e S n a m u H ) a ( s t n e m e l t t e S n a m u H ) 3 3 e t o V ( n o i t a c o l l a l a n o i t i d n o C g n i d a r g p u o t h c a o r p p a e v i s u l c n i d n a c i t a m m a r g o r p a e t a t i l i c a f o t g n i d n u f e d i v o r p o T g n i d a r g p U s t n e m e l t t e S l a m r o f n I ) b ( . s t n e m e l t t e s l a m r o f n i s e c n i v o r P : t n a r G p i h s r e n t r a P s t n e m e l t t e S n a m u H ) 3 3 e t o V ( e v a h t a h t s e m m a r g o r p r o t c e s l a i c o s f o n o i s n a p x e d n a g n i n e h t g n e r t s e h t n o . l a i t n e t o p t n e m y o l p m e n o i t a c o l l a l a n o i t i d n o C r o t c e s l a i c o s e h t n i d e i f i t n e d i , s t n e m t r a p e d r o t c e s l a i c o s l a i c n i v o r p e s i v i t n e c n i o T s k r o W c i l b u P d e d n a p x E r o t c e S l a i c o S ) b ( g n i s u c o f y b n o i t a e r c b o j e s a e r c n i o t , e m a r f - g o l e m m a r g o r P s k r o W c i l b u P d e d n a p x E s e c n i v o r P r o f t n a r G e v i t n e c n I e m m a r g o r P l a r u r d n a s d a o r e m u l o v c i f f a r t w o l ; s g n i d l i u b f o e c n a n e t n i a m e h t d n a e c n a n e t n i a m ; s e i r t s u d n i l a r u t l u c d n a m s i r u o t ; e r u t c u r t s a r f n i l a i c o s d n a c i m o n o c e r e h t o ; s d a o r d a o r : s e n i l e d i u g e m m a r g o r P s k r o W c i l b u P d e d n a p x E e h t h t i w e c n a i l p m o c . t n e m e g a n a m e t s a w ; s d o o h i l e v i l d e s a b d n a l e l b a n i a t s u s n o i t a c o l l a l a n o i t i d n o C e h t h g u o r h t s t r o f f e n o i t a e r c k r o w d n a p x e o t s t n e m t r a p e d l a i c n i v o r p e s i v i t n e c n i o T e m m a r g o r P s k r o W c i l b u P d e d n a p x E ) a ( n i , s a e r a s u c o f d e i f i t n e d i g n i w o l l o f e h t n i s d o h t e m y r e v i l e d e v i s n e t n i r u o b a l f o e s u s e c n i v o r P r o f t n a r G d e t a r g e t n I d n a s k r o W c i l b u P e r u t c u r t s a r f n I ) 3 1 e t o V ( This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 101 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 - i l i b m a h P o l e l e k i q U 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 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 101 6 2 2 0 9 7 1 4 3 1 8 2 8 5 7 6 8 2 5 5 8 4 8 2 4 0 6 9 3 8 9 9 5 0 5 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 1 2 7 2 0 3 4 9 8 0 1 2 1 4 - - - - - - - - - - - - - - - - - - 2 6 7 4 3 4 2 6 7 4 3 4 8 9 0 3 3 4 8 9 0 3 3 4 - - - - - - - - - - - - - - - - - - 0 8 4 6 2 4 0 8 4 6 2 4 8 4 8 4 2 4 8 4 8 4 2 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 9 0 2 0 1 8 1 7 9 8 8 3 1 5 6 1 2 8 3 8 8 4 8 9 3 4 1 1 - 9 4 7 3 3 6 3 7 2 2 0 9 3 6 1 2 5 8 2 3 3 7 7 9 2 6 8 4 2 2 4 5 2 8 1 5 0 0 6 7 3 1 2 7 4 4 9 9 5 8 9 7 8 6 7 6 4 2 8 6 2 7 7 2 7 1 4 8 8 0 3 7 2 0 9 3 - 4 4 4 4 1 4 9 9 0 8 4 8 5 3 8 5 2 1 9 7 2 7 5 6 0 6 0 6 4 9 7 7 2 4 6 9 6 3 3 5 8 2 3 6 7 1 3 3 1 1 5 1 0 7 4 2 1 1 1 4 0 3 1 8 3 8 2 5 5 9 9 1 5 7 3 5 3 5 9 6 0 9 6 1 4 4 2 9 1 4 5 3 7 2 2 1 7 6 7 2 8 1 4 8 2 6 3 2 1 1 4 5 2 6 8 7 4 7 9 4 2 8 1 2 0 5 5 4 2 7 0 7 7 8 0 6 9 3 9 8 8 2 5 4 6 2 8 4 6 4 3 2 5 8 2 5 7 5 3 2 1 1 3 4 3 8 7 4 9 0 2 2 5 2 1 5 1 8 5 4 3 6 5 1 4 2 8 2 4 2 3 4 1 0 0 8 2 2 9 4 9 6 2 2 1 5 5 1 5 7 1 1 9 7 1 9 0 1 1 5 7 6 8 6 4 4 1 5 0 9 7 5 8 3 1 1 6 9 2 0 4 3 1 l a t a N - u l u Z a w K o p o p m L i i n o l o K - a l t n M u a g n a l a m u p M 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 o p o p m L i i n o l o K - a l t n M u a g n a l a m u p M 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 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 n o l o K - a l t n M u a g n a l a m u p M 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 o p o p m L i i n o l o K - a l t n M u a g n a l a m u p M 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 5 1 5 8 0 6 1 2 2 0 2 4 5 1 9 1 2 1 9 4 1 i n o l o K - a m u p M i o k e m i i w k e k e k e m o h x i s e o k e m i i w k e k e k e m o h x i s e o k e m i i w k e k e k e m o h x i s e . e b m o y t o y t a m a g n i z e 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 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 a x k n i a k i n u k u K a w s 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 ) a u t n a b a w K a w s i l a l h 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 a s i l a l h u k o z o w a d n i i e w l u v 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 ) 3 3 i t o V i ( 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 K o d n o h p a m a S 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 . 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 ( i l a m - o l e b a S i 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 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 l u h R a k i z n e b e s i M i 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 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 : e m m a r g o r P - o k e n u f m i i e y n i z e ; 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 ; 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 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 a w l u w a l u k u ; a b a l h m u 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 . a m u k n u k n e w k i a l d n a m m 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 o d n o h p a M a l 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 ) 3 1 i t o V i ( 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 o l u h P 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 ( . 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 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 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 This gazette is also available free online at www.gpwonline.co.za

102 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 102 s e t a m i t s E d r a w r o F 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R B n m u l o C A n m u l o C 1 5 1 0 6 3 1 3 0 8 1 4 4 0 4 7 1 7 2 2 7 5 2 5 3 4 2 5 1 5 9 2 9 9 3 2 2 5 2 9 4 2 6 0 1 3 4 9 5 0 1 7 0 6 1 8 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 0 7 9 7 5 1 3 3 5 3 6 7 0 1 2 5 1 1 3 0 7 2 2 3 4 4 3 4 1 1 5 2 6 9 2 0 3 5 2 1 5 7 8 8 3 7 2 2 0 1 - 9 8 0 8 7 1 2 7 4 8 7 1 2 2 5 6 7 1 0 5 0 9 8 1 7 9 5 3 5 1 6 2 7 0 7 1 2 6 5 8 7 1 1 5 4 2 5 1 1 3 3 3 9 1 9 9 1 8 7 1 9 0 6 8 7 1 0 5 0 4 7 1 5 0 5 6 8 1 6 4 8 0 5 1 3 2 6 6 6 1 5 9 6 8 7 1 0 9 1 0 5 1 2 0 1 0 9 1 0 1 3 9 6 1 1 7 7 8 6 1 9 9 8 7 6 1 2 7 5 5 8 1 6 0 6 0 4 1 6 5 0 5 6 1 5 5 8 8 6 1 5 0 9 0 4 1 2 6 8 8 8 1 7 8 4 2 4 2 1 8 1 9 1 9 1 1 1 6 6 6 5 0 1 0 0 8 0 7 5 1 9 1 8 3 5 5 1 6 3 8 5 9 4 1 3 4 3 3 6 1 5 3 0 0 1 1 4 8 0 9 5 0 1 6 8 2 1 1 8 5 1 0 6 6 4 8 1 9 1 3 5 1 4 2 4 4 7 2 4 8 5 1 5 7 6 8 5 2 8 6 4 5 8 7 9 6 2 7 2 9 0 5 6 1 6 2 7 7 8 4 5 2 6 2 3 7 5 7 4 4 2 6 7 7 8 0 1 3 9 6 5 5 1 1 4 8 1 0 2 0 1 8 0 2 4 9 8 4 1 3 6 4 6 8 0 5 8 3 0 5 3 4 2 4 6 4 4 8 8 8 8 0 6 9 3 0 6 9 1 9 1 0 6 9 4 0 1 9 5 A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G n o i t a c o l l a l a n o i t i d n o C n i t n e m r e w o p m e d n a n o i t a p i c i t r a p n o i t a e r c e r e v i t c a d n a t r o p s e t a t i l i c a f o T t r o p S d n a n o i t a p i c i t r a P s s a M ) b ( . s r e d l o h e k a t s t n a v e l e r h t i w p i h s r e n t r a p t n a r G t n e m p o l e v e D t r o p p u s o t ; s e m m a r g o r p d e s a b e r t n e c - n o n d n a e r t n e c h g u o r h t s e c i v r e s t n e m p o l e v e d t n e m p o l e v e d d o o h d l i h c y l r a e n a g n i r e v i l e d s r e d i v o r p t n e m p o l e v e d d o o h d l i h c y l r a e e h t t o l i p o t ; n o i t a r t s i g e r r o f s t n e m e r i u q e r y t e f a s d n a h t l a e h c i s a b t e e m o t e m m a r g o r p . s e r t n e c t n e m p o l e v e d d o o h d l i h c y l r a e t s o c - w o l w e n f o n o i t c u r t s n o c n o i t a c o l l a l a n o i t i d n o C d o o h d l i h c y l r a e d e s i d i s b u s g n i s s e c c a n e r d l i h c r o o p f o r e b m u n e h t e s a e r c n i o T t n a r G t n e m p o l e v e D d o o h d l i h C y l r a E t n e m p o l e v e D l a i c o S ) 9 1 e t o V ( n o i t a c o l l a l a n o i t i d n o C s e c i v r e s d n a s e i t i l i c a f , e r u t c u r t s a r f n i y r a r b i l y t i n u m m o c l a r u r d n a n a b r u m r o f s n a r t o T t n a r G s e c i v r e S y r a r b i L y t i n u m m o C ) a ( e r u t l u C d n a s t r A , t r o p S d e s i l a t i p a c e r a h g u o r h t ) s e i t i n u m m o c d e g a t n a v d a s i d y l s u o i v e r p g n i t e g r a t y l i r a m i r p ( l a n o i t a n d n a t n e m n r e v o g l a c o l f o t r o p p u s n i l e v e l l a i c n i v o r p t a e m m a r g o r p . s e v i t a i t i n i ) 7 3 e t o V ( This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 103 103 i l i b m a h P o l e l e k i q U 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 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 1 5 1 0 6 3 1 3 0 8 1 4 4 0 4 7 1 7 2 2 7 5 2 5 3 4 2 5 1 5 9 2 9 9 3 2 2 5 2 9 4 2 6 0 1 3 4 9 5 0 1 7 0 6 1 8 3 0 7 7 5 4 7 9 2 7 1 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 3 3 5 3 6 0 7 9 7 5 1 7 0 1 2 5 1 1 3 0 7 2 2 3 4 4 3 4 1 1 5 2 6 9 2 0 3 5 2 1 5 7 8 8 3 7 2 2 0 1 - 9 8 0 8 7 1 2 7 4 8 7 1 2 2 5 6 7 1 0 5 0 9 8 1 7 9 5 3 5 1 6 2 7 0 7 1 2 6 5 8 7 1 1 5 4 2 5 1 1 3 3 3 9 1 9 9 1 8 7 1 9 0 6 8 7 1 0 5 0 4 7 1 5 0 5 6 8 1 6 4 8 0 5 1 3 2 6 6 6 1 5 9 6 8 7 1 0 9 1 0 5 1 2 0 1 0 9 1 0 1 3 9 6 1 1 7 7 8 6 1 9 9 8 7 6 1 2 7 5 5 8 1 6 0 6 0 4 1 6 5 0 5 6 1 5 5 8 8 6 1 5 0 9 0 4 1 2 6 8 8 8 1 7 8 4 2 4 2 1 8 1 9 1 9 1 1 1 6 6 6 5 0 1 0 0 8 0 7 5 1 9 1 8 3 5 5 1 6 3 8 5 9 4 1 3 4 3 3 6 1 5 3 0 0 1 1 4 8 0 9 5 0 1 6 8 2 1 1 8 5 1 0 6 6 4 8 1 9 1 3 5 1 4 2 4 4 7 2 4 8 5 1 5 7 6 8 5 2 8 6 4 5 8 7 9 6 2 7 2 9 0 5 6 1 6 2 7 7 8 4 5 2 6 2 3 7 5 7 4 4 2 6 7 7 8 0 1 3 9 6 5 5 1 1 4 8 1 0 2 0 1 8 0 2 4 9 8 4 1 3 6 4 6 8 0 5 8 3 0 5 3 4 2 4 6 4 4 8 8 8 8 0 6 9 3 0 6 9 1 9 1 0 6 9 4 0 1 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 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 n o l o K - a l t n M u a g n a l a m u p M 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 l a t a N - u l u Z a w K o p o p m L i i n o l o K - a l t n M u a g n a l a m u p M 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 o p o p m L i i n o l o K - a l t n M u a g n a l a m u p M 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 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 o s i l h u h p o z 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 i n e n a w t n u b e s a w K o s i l h u h P o s o l e l e n o b i S i u t n u L o l o s i l h u h P u o b a w k a w l e l a h t a h k 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 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 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 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 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 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 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 . i s t n a h p i 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 ) 9 1 i t o V i ( 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 i h p o l o d i z e s a 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 o k e m i i w k e k e k e m o h x i s e a h s t u k o g n 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 . e k n o l e w z a k o n 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 i l a m - o l e b a S i 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 w k a b e h x a x n i i e w h t a y t a h t u k a b u k u a z n e w k U a b 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 ( . 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 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 i i u t n u l o y a l d n a m m w k 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 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

104 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 104 5 0 6 6 8 8 1 2 2 9 4 6 8 1 3 8 2 7 0 8 1 L A T O T - - - 2 9 7 6 7 3 6 8 8 0 6 3 2 1 3 1 4 3 7 5 8 9 5 1 6 4 2 9 5 1 7 1 2 5 5 1 1 7 5 8 6 5 5 9 3 6 6 5 1 6 0 2 5 5 s e t a m i t s E d r a w r o F 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R B n m u l o C A n m u l o C 5 8 3 1 8 7 5 9 3 8 7 7 3 9 6 8 5 7 n o i t a t i n a s d n a r e t a w g n i d u l c n i , e r u t c u r t s a r f n i s e c i v r e s c i s a b s d a o r l a r u r d n a s d a o r e m u l o v c i f f a r t w o l ; s g n i d l i u b f o e c n a n e t n i a m e t s a w ; s e i r t s u d n i l a r u t l u c d n a m s i r u o t e r u t c u r t s a r f n i l a i c o s d n a c i m o n o c e r e h t o ; ) e r u t c u r t s a r f n i k l u b g n i d u l c x e ( n o i t a l u c i t e r y t e f a s y t i n u m m o c ; s e m m a r g o r p s e c i v r e s l a i c o s ; s d o o h i l e v i l d e s a b - d n a l e l b a n i a t s u s ; n o i t a c i f i t u a e b d n a s k r a p ; t n e m e g a n a m . s e m m a r g o r p l a p i c i n u M e h t n i d e r i u q e r s a s m e t s y s e c n a n r e v o g d n a l a n o i t u t i t s n i e s i l i b a t s d n a s n o i t c n u f r i e h t m r o f r e p o t s e i t i l a p i c i n u m t s i s s a o T t n a r G t n e m e v o r p m I s m e t s y S l a p i c i n u M . n o i t a l s i g e l t n e m n r e v o g l a c o l d e t a l e r d n a t c A s m e t s y S a f o n o i t a c o l l a e h t d n a n o i t a r a p e r p t c e j o r p d n a e m m a r g o r p f o m e t s y s t n e i c i f f e d n a e v i t c e f f e n a g n i s i l a n o i t u t i t s n i d n a g n i h s i l b a t s e t n a r G t r o p p u S h g u o r h t s t c e j o r p d n a s e m m a r g o r p l a t i p a c y d a e r t n e m t s e v n i f o e n i l e p i p a p o l e v e d o t s e i t i l a p i c i n u m n a t i l o p o r t e m t r o p p u s o T n o i t a r a p e r P t c e j o r P d n a e m m a r g o r P ) a ( . s e i t i v i t c a n o i t a r a p e r p o t s e c r u o s e r l a p i c i n u m f o l e v e l g n i w o r g e h t f o s t n e m e r i u q e r e h t r e p s a , d e r e t s i g e r y l l a n o i s s e f o r p d n a d e n i a r t e b o t s e i t i l a p i c i n u m o t n i s e t a u d a r g d e y o l p m e n u t i u r c e r o T t n a r G t n e m p o l e v e D s l l i k S e r u t c u r t s a r f n I ) b ( . t n e m n o r i v n e t l i u b e h t n i h t i w s l i c n u o c y r o t u t a t s t n a v e l e r l a p i c i n u M e h t t n e m e l p m i o t s e i t i l a p i c i n u m n i y t i c a p a c g n i d l i u b y b t n e m e g a n a m l a i c n a n i f n i s m r o f e r t r o p p u s d n a e t o m o r p o T l a i c n a n i F t n e m n r e v o G l a c o L ) c ( . t c A t n e m e g a n a M e c n a n i F t n a r G t n e m e g a n a M g n i w o l l o f e h t n i s d o h t e m y r e v i l e d e v i s n e t n i r u o b a l f o e s u e h t h g u o r h t s t r o f f e n o i t a e r c k r o w d n a p x e o t s e i t i l a p i c i n u m e s i v i t n e c n i o T e m m a r g o r P s k r o W c i l b u P d e d n a p x E e h t d n a e c n a n e t n i a m d a o r : s e n i l e d i u g e m m a r g o r P s k r o W c i l b u P d e d n a p x E e h t h t i w e c n a i l p m o c n i , s a e r a s u c o f d e i f i t n e d i s e i t i l a p i c i n u M r o f t n a r G d e t a r g e t n I S T N A R G T N E R R U C E R e c n a n r e v o G e v i t a r e p o o C ) 3 e t o V ( y r u s a e r T l a n o i t a N ) 8 e t o V ( y r u s a e r T l a n o i t a N ) 8 e t o V ( y r u s a e r T l a n o i t a N ) 8 e t o V ( d n a s k r o W c i l b u P e r u t c u r t s a r f n I ) 3 1 e t o V ( e s o p r u P n o i t a c o l l a f o e m a N e t o V B T R A P , 5 E L U D E H C S S E I T I L A P I C I N U M O T S N O I T A C O L L A E S O P R U P - C I F I C E P S This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 105 105 5 0 6 6 8 8 1 2 2 9 4 6 8 1 3 8 2 7 0 8 1 E K N O Y I B i h t a l h M u A i h t a l h M u 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 - B E Y N E L A X N I , 5 I L U Y D E H S I i l i b m a h P o l e l e k Q u i 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R 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 s m e t s y S 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 n a w s i z n e b e s t N e w l o l u w a L u O Y A W D N I H P I Z E O L E L E N O B I Z 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 a l a p i s a M o o z ) 3 i t o V i ( 2 9 7 6 7 3 6 8 8 0 6 3 2 1 3 1 4 3 7 5 8 9 5 1 6 4 2 9 5 1 7 1 2 5 5 1 1 7 5 8 6 5 5 9 3 6 6 5 1 6 0 2 5 5 5 8 3 1 8 7 5 9 3 8 7 7 3 9 6 8 5 7 , 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 ) b ( a w l e l e s i g n u l u k o y o l e l e m u p m e g n a z n e b e s e o b u q k e n a b u k o g n o k e s i s i s u l o i l a m - o l a y t 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 a s a h x u k U a w l e l e s i g n u l u k U a s a h x u k 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 . a l e l e s i g n u l u k o y i z n e b e s i m w k a y u k u i a l a p i s a m o o b e n a w c n u b o k o y a l u h k u k o a w i b a w k o g n a n o l u h p a m a w k o l u h p a m a N o b u q k n e e w K ) 8 i t o V 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 e c n a n i F 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 ) c ( . t c A t n e m e g a n a M 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 i z n e b e s a b a a w s i z n e y t e s u k o z n o k n i i a l e z e k i n 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 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 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 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 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 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 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 . 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 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 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 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 a l e d n a l e a l d n a m m w k i i 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 ) 3 1 i t o V i ( This gazette is also available free online at www.gpwonline.co.za

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e s o l c e h t t r o p p u s ; s t c e j o r p t n e m e g a n a m d n a m e d r e t a w d n a n o i t a v r e s n o c r e t a w g n i t n e m e l p m i n i s e i t i l a p i c i n u m . s e i t i l a p i c i n u m d e t c e f f a n i s t c e j o r p f e i l e r t h g u o r d t r o p p u s ; s a e r a l a i t n e d i s e r l a m r o f n i n o i t n e v r e t n i e m m a r g o r P n o i t a c i d a r E t e k c u B ) 1 4 e t o V ( B T R A P , 5 E L U D E H C S S E I T I L A P I C I N U M O T S N O I T A C O L L A E S O P R U P - C I F I C E P S This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 107 B i h t a l h M u A i h t a l h M u 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 - B E Y N E L A X N I , 5 I L U Y D E H S I i l i b m a h P o l e l e k Q u i 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R 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 l a m e y a l a p i s a m a k o b m o h t i i m w k e w l e l e k i f u k a b u k o n u p m e w l h a m a e w l e l e s i g n u l u l o 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 n a w s i z n e b e s t N e w l o l u w a L u 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 4 6 7 2 2 1 1 8 6 3 5 7 0 1 8 6 0 9 0 0 1 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 . 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 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 a n i h s i h s u k u a s i l a q u k o y i n i h p o l o d i z E a w l u c u h p u k o S ) 3 i t o V i ( 6 4 0 2 1 2 2 8 6 6 8 1 1 2 7 5 1 3 0 0 2 , 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 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 ( . 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 l d n a m a w k o y a k i l i b i y t u k o g n o n u f M e e w k 3 3 7 4 9 5 7 1 1 0 0 2 5 8 6 1 8 4 7 2 9 5 5 1 . 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 2 8 7 4 6 3 4 0 3 5 0 8 1 4 7 4 4 5 4 9 3 . 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 k o S a l a p i s a M o 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 i n e b m o y t o y T a m e ) 3 3 i t o V i ( o n u f m e e w k 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 b M i i z i 2 9 0 2 3 2 4 0 2 1 3 2 4 7 8 0 2 2 a w s i z n e y t e s u k o n 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 a w l u w a l u k o S 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 ) 4 3 i t o V i ( , 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 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 ( 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 107 3 1 2 9 1 6 4 7 0 3 9 5 1 1 6 6 6 5 5 4 0 4 9 7 6 2 9 8 6 6 7 6 3 3 5 4 1 5 6 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 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 . u f a h r e y i l a m e g n a w s a h x i z e 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 ( e k n o w e k n o w a k i Z ) 8 i t o V i ( o h t u h t o z E ) 0 4 i t o V i ( 1 6 4 5 1 1 0 2 0 5 1 1 0 7 8 9 0 1 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 o b o h x i z e w K a w l u w a l u k o S o l e l e n o b i S i ) b ( . 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 i n e l d n a h p a m e s a Z a l e l d N e e z 7 3 1 4 6 8 3 9 1 0 1 0 7 3 7 2 3 0 2 6 3 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 7 6 5 0 0 3 9 3 8 4 5 4 1 9 7 3 0 6 6 8 3 7 5 3 E K N O Y I . 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 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 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 i a w s i d n a w k o n 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 o 4 9 2 1 8 3 2 2 7 7 0 8 2 2 5 2 0 6 5 1 2 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 e s i z n e b e s i z a z n e z u k u . 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 a l u l e b u k - 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 o h k u k a x e y n i z 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 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 b i s t 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 i w k e l d n i l i q g n i g N e z ) 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 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 ( 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 e e w k a w y t u h q u k o n i l i b m a h p - a l e b u q k n i i z n a M a z o z n o k N e e z This gazette is also available free online at www.gpwonline.co.za

108 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 108 A T R A P , 6 E L U D E H C S S E M M A R G O R P L A I C E P S D E T A N G I S E D R O F S E C N I V O R P O T D N I K N I - S N O I T A C O L L A - 5 0 8 1 8 8 4 3 7 9 3 4 9 4 9 6 2 1 0 4 4 L A T O T s e t a m i t s E d r a w r o F 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R B n m u l o C A n m u l o C 6 0 5 8 7 0 2 3 4 8 2 0 4 2 4 6 5 3 8 2 2 9 9 2 3 0 8 2 0 3 1 1 4 5 2 5 0 7 7 1 1 2 l a n o i t a N r o f n o i t a r a p e r p n i s m e t s y s n o i t a m r o f n i h t l a e h w e n t u o - l l o r d n a p o l e v e d ; n o i t a c i d e m c i n o r h c f o n o i t u b i r t s i d d n a g n i s n e p s i d t s a f d l e i y o t y l l a c i t a m e t s y s s e i t i l i c a f e r a c h t l a e h y r a m i r p e h t n i s e i c n e i c i f e d e h t s s e r d d a o t r o t c e s h t l a e h e h t e l b a n E ; e c n a r u s n I h t l a e H e h t r o f s l e d o m e v i t a n r e t l a e h t d n a p x e ; y t e f a s d n a h t l a e h l a n o i t a p u c c o f o s t n e m e r i u q e r e h t f o t n e m l i f l u f e h t e t a r e l e c c a o t ; e c n a r u s n I c i g e t a r t s e h t h g u o r h t s t i f e n e b e c i v r e s e r a c h t l a e h e h t d n a p x e o t ; e m m a r g o r p c i n i l C l a e d I e h t f o n o i t a t n e m e l p m i e h t h g u o r h t s t l u s e r h t l a e H l a n o i t a N r o f e r u t c u r t s a r f n i r e v i l e d o t y t i l i b a p a c d n a y t i c a p a c e c n a h n e o t ; e c n a r u s n I h t l a e H l a n o i t a N r o f n o i t a r a p e r p . s r e d i v o r p e r a c h t l a e h m o r f s e c i v r e s f o g n i s a h c r u p n i e r u t c u r t s a r f n i n o n o i t a u l a v e d n a g n i r o t i n o m s a l l e w s a e c n a m r o f r e p , g n i d n e p s e v o r p m i o t k c a r t e v i t a n r e t l a n a e t a e r c o T t n a r G t c e r i d n I e c n a r u s n I h t l a e H l a n o i t a N ) 6 1 e t o V ( ) 8 1 e t o V ( h t l a e H . s l o o h c s o t y t i c i r t c e l e d n a n o i t a t i n a s , r e t a w f o n o i s i v o r p ; e r u t c u r t s a r f n i l o o h c s e t a i r p o r p p a n i l l a f o n o i t a c i d a r E t n a r G s g o l k c a B e r u t c u r t s a r f n I l o o h c S n o i t a c u d E c i s a B e s o p r u P n o i t a c o l l a f o e m a N e t o V This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 109 109 B i h t a l h M u i l b m a h P o l e l e k i q U 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R A i h t a l h M u 2 2 / 1 2 0 2 0 0 0 ' R 6 0 5 8 7 0 2 3 4 8 2 0 4 2 4 6 5 3 8 2 2 5 0 8 1 8 8 4 3 7 9 3 4 9 4 9 6 2 1 0 4 4 E K N O Y I 9 9 2 3 0 8 2 0 3 1 1 4 5 2 5 0 7 7 1 1 2 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 ; 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 e z u k u o k e s i s i s a o l i p m e 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 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 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 . 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 i g n a q g 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 ; 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 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 n o b i S 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 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 l o k i Z e z o n u f m i i w K a g n 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 ) 6 1 i t o V i ( o l i p M e z e ) 8 1 i t o V i ( 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 i l a m - 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

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a b a l h m o i n i j n u h t a m e s a i z n a m a a l a s t u k o o l u h p a m a n e y n u k i z n a m a a s t i s t e o b m o h t i m i e l d n i l - o l u y t u g o z o z n o k n e e n e y n u k e l i h t a a h s e x a m a g n a k e n a m u f a n o k e s i s i s a i z n a m a g n a l e l e n o b 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 a l e s u h k u k o n a k u q u k , i l i b m a h p e w s i l e k o h k i z i h t u f o y e w i h t e h k i z o w a d n i z e w k a k e n a m u f a y i z o z n o k n i z e a b u k u a s i k e s i n i q u k a z i z e i b m u k a g n i i n e b u h t i s e i w a g n i z o z n o k n i i a b u k o a b u h t a m a n e w l u c u h p u k e z u k a v m e s i z e o s i l h u h p o z o k e s i z i a l e k a f u k o w i z n e b e s m u i z n a M a z o z n o k N e e z e w s i z e l u w a h k u k e z u k u e l d n i l - o l u y t u g o n i z n a m a z o y e n e k u l h a z e i h t k e j o r p i i a s i l a q u k o y e n a s i c g n a w c u k o y o b u q k n i w k a d e c n u k U o s i l h u h P o z o k e S i z e s o l e l e n o b i S i ) b ( a b m u k a d e c n u k u o h k a n a b u k o n i z e u l u h k i m e o m a h t i m e z o s i l h u h p o z o k e s i z i a k a f u k u ; a l a p i s a m u k u l u h k i m e i i a l d n a m m w k i z n i n i z e u t n u l u a l a l h i z e o w a d n i z a w s i z n e y t e s i z e u l u h k i m e o m a h t i m e z i q g n i g n e z o s i l h u h p o z o k e s i z i e y n a k o o y e n e k u l h a b a a l a p i s a m o o k u l u h k i m e i a l d n a m m i y a w s i z n e y t e s i z e o s i l h u h p o z o k e s i z i w k e s a w i z i z n a m a a l a s t i z e u l u h k i m e i i a l d n a m m w k o y e l i k e l u l a b i z e o l u h p a m u k a l d n a s i a k a f u k o n a l e l e z u q u q u k u e y n a k o i z n a m a w k a w s i z n e y t e s u k u a l u w a l u k o z i h t k e j o r p i i w k a n i z n a m a w l o z o l o d n o l o w a z i z e i z n a m a w k a w s i z n e y t e s u k u a l u w a l u k o z i h t k e j o r p e e n e y n u k i z n a m a a z o l o d n o l u k o y i n e l a l h u k e s a y o b u q k n i a z e m u h p u k o . u l u h k i m e o m a h t i m e z o s i l h u h p o z o k e s i z i a w i h k a s u k a x a k e n u f u k a z i z e o t n i z i o q g n a l e z a h p a h c u k u l u h k i M e o m a h t i M e z i q g n i g N e z ) 1 4 i t o V i ( This gazette is also available free online at www.gpwonline.co.za

112 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 Act No. 9 of 2021 Division of Revenue Act, 2021 s e t a m i t s E d r a w r o F 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R B n m u l o C A n m u l o C A T R A P , 7 E L U D E H C S E S N O P S E R R E T S A S I D R O F S E C N I V O R P R O F S N O I S I V O R P D E T A C O L L A N U e s o p r u P n o i t a c o l l a f o e m a N e t o V 3 4 8 5 4 1 8 2 3 5 4 1 7 7 2 0 4 1 . e s n o p s e r r e t s a s i d r o f s d n u f f o e s a e l e r e t a i d e m m i e h t r o f e d i v o r p o T t n a r G f e i l e R r e t s a s i D l a i c n i v o r P 5 6 9 5 8 4 2 9 0 1 7 4 5 9 3 1 5 4 L A T O T 2 2 1 0 4 3 4 6 7 5 2 3 8 1 1 1 1 3 r o r e t s a s i d a g n i w o l l o f s d l o h e s u o h e m o c n i - w o l r o f g n i s u o h o t e g a m a d e h t r i a p e r o t s e c n i v o r p o t g n i d n u f e d i v o r p o t ; y c n e g r e m e t n a r G g n i s u o H y c n e g r e m E l a i c n i v o r P g n i s u o h a r o s r e t s a s i d y b d e t c e f f a s d l o h e s u o h o t e c n a t s i s s a r e t l e h s y r a r o p m e t f o n o i s i v o r p r o f s e c n i v o r p o t g n i d n u f e d i v o r p o T . r e t l e h s y r a r o p m e t f o n o i s i v o r p d n a n o i t a c o l e r f o t s o c e h t n a h t s s e l e r a s r i a p e r f o s t s o c e h t f i y c n e g r e m e g n i s u o h e c n a n r e v o G e v i t a r e p o o C ) 3 e t o V ( s t n e m e l t t e S n a m u H ) 3 3 e t o V ( 112 s e t a m i t s E d r a w r o F 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 2 0 2 0 0 0 ' R B n m u l o C A n m u l o C B T R A P , 7 E L U D E H C S E S N O P S E R R E T S A S I D R O F S E I T I L A P I C I N U M R O F S N O I S I V O R P D E T A C O L L A N U e s o p r u P n o i t a c o l l a f o e m a N e t o V 2 3 7 2 7 3 0 2 4 1 7 3 1 1 5 8 5 3 . e s n o p s e r r e t s a s i d r o f s d n u f f o e s a e l e r e t a i d e m m i e h t r o f e d i v o r p o T t n a r G f e i l e R r e t s a s i D l a p i c i n u M 5 7 8 5 5 5 2 3 8 6 4 5 7 3 0 6 2 5 L A T O T 3 4 1 3 8 1 2 1 4 5 7 1 6 2 5 7 6 1 r o r e t s a s i d a g n i w o l l o f s d l o h e s u o h e m o c n i - w o l r o f g n i s u o h o t e g a m a d e h t r i a p e r o t s e i t i l a p i c i n u m o t g n i d n u f e d i v o r p o t ; y c n e g r e m e t n a r G g n i s u o H y c n e g r e m E l a p i c i n u M g n i s u o h a r o s r e t s a s i d y b d e t c e f f a s d l o h e s u o h o t e c n a t s i s s a r e t l e h s y r a r o p m e t f o n o i s i v o r p r o f s e i t i l a p i c i n u m o t g n i d n u f e d i v o r p o T . r e t l e h s y r a r o p m e t f o n o i s i v o r p d n a n o i t a c o l e r f o t s o c e h t n a h t s s e l e r a s r i a p e r f o s t s o c e h t f i y c n e g r e m e g n i s u o h e c n a n r e v o G e v i t a r e p o o C ) 3 e t o V ( s t n e m e l t t e S n a m u H ) 3 3 e t o V ( This gazette is also available free online at www.gpwonline.co.za uMthetho Wokwahlulwa-Hlulwa Kwengeniso, 2021 ino 9 ka 2021 STAATSKOERANT, 28 JuNE 2021 No. 44773 113 o y a z e a k a y n i m e w l o l e l e k i q U 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 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 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 I A W L 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 O L E L E N O B I Z I 113 o y a z e a k a y n i m e w l o l e l e k i q U 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R 2 2 / 1 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 I A W L 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 O L E L E N O B I Z 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 6 9 5 8 4 2 9 0 1 7 4 5 4 3 1 5 4 E K N O Y I 2 2 1 0 4 3 4 6 7 5 2 3 8 1 1 1 1 3 o y e l i k e s i m a x g n u k o g n u l d n i z i e w i h k a w k a n u f e i k a x g n 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 e o z u v i m i a l e k m a b a u t n a b a z u l d n i z i w k a l h i f u k o y a n a y t u h t e y o w a d n i w k a k a f a b u k o y e n o w a d n i e y n e w k u t n a b a a s i l a l h u k o y u k o z e w k i s t n a h p a g n i z a s i g n u l u k o z o k e l d n i i a b u k u e y n a k o e l e k e l t n i z e w l e z a h s t a h c a a y a h k a m u k o k o l t n i a l h i f u k o z a n a y t u h t e z o w a d n i i e h k a e z u k u i l a m e g n o d n o h p a m a a l e l e n o b u k U e k e z n e w o o l a k a n o m u a s i g n u l u k o y i l a m e g n o d n o h p a m a a l e l e n o b u k u ; u l d n i z i e w i h k a w k a n u f e o y e l i k e s i m a x g n e i k a x g n i o h k u k u t n a b A a s i l a l H u k o s o d n o h P e s o l e l e n o b i S i a k e k a X a k i l a h s e X e g n u t n a b a w K a w s i l a l h u k U ) 3 3 i t o V i ( . o k o l t n i 2 3 7 2 7 3 0 2 4 1 7 3 1 1 5 8 5 3 a z e l u w a h k u k o g n e w h s t u h k i e l e k e l t n i i a w l u k o y i l a m i e z u k u a l e s i l e l a l u k U a w L 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 i ) 3 i t o V i ( 5 7 8 5 5 5 2 3 8 6 4 5 7 3 0 6 2 5 E K N O Y I 3 4 1 3 8 1 2 1 4 5 7 1 6 2 5 7 6 1 o y e l i k e s i m a x g n u k o g n u l d n i z i e w i h k a w k a n u f e i k a x g n 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 e o z u v i m i a l e k m a b a u t n a b a z u l d n i z i w k a l h i f u k o y a n a y t u h t e y o w a d n i w k a k a f a b u k o y e n o w a d n i e y n e w k u t n a b a a s i l a l h u k o y u k o z e w k i s t n a h p a g n i z a s i g n u l u k o z o k e l d n i i a b u k u e y n a k o e l e k e l t n i z e w l e z a h s t a h c a a y a h k a m u k o k o l t n i a l h i f u k o z a n a y t u h t e z o w a d n i i e h k a e z u k u i l a m e g n o d n o h p a m a a l e l e n o b u k U e k e z n e w o o l a k a n o m u a s i g n u l u k o y i l a m e g n o d n o h p a m a a l e l e n o b u k u ; u l d n i z i e w i h k a w k a n u f e o y e l i k e s i m a x g n e i k a x g n i o h k u k a s i l a l H 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 u t n a b a w K a w s i l a l h u k U a k e k a X a k i l a h s e X e g n u t n a b A ) 3 3 i t o V i ( . o k o l t n i 3 4 8 5 4 1 8 2 3 5 4 1 7 2 2 0 4 1 a z e l u w a h k u k o g n e w h s t u h k i e l e k e l t n i i a w l u k o y i l a m i e z u k u a l e s i l e l a l u k U e l e k e l t N i i a w L u k o s o d n o h P e 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 ) 3 i t o V i ( This gazette is also available free online at www.gpwonline.co.za

114 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 28 FEbRuARiE 2021 No. 44773 115 This gazette is also available free online at www.gpwonline.co.za

116 No. 44773 GOVERNMENT GAZETTE, 28 JuNE 2021 This gazette is also available free online at www.gpwonline.co.zaPrinted by and obtainable from the Government Printer, Bosman Street, Private Bag X85, Pretoria, 0001Contact Centre Tel: 012-748 6200. eMail: info.egazette@gpw.gov.zaPublications: Tel: (012) 748 6053, 748 6061, 748 6065