Division of Revenue Act

4 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 4 5. 6. Equitable division of local government share among municipalities Shortfalls, excess revenue and increasing equitable share CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES CHAPTER 3 Part 1 Conditional allocations 5 7. 8. Conditional allocations to provinces Conditional allocations to municipalities Part 2 Duties of accounting officers in respect of Schedule 4 to 7 allocations 10 Duties of transferring officer in respect of Schedule 4 allocations 9.

2. Izinjongo zalo mthetho yilezi— (a) njengoba kudingwa yisigaba sama-214(1) soMthethosisekelo, ukuhlinze- kela— (i) ukwehlukaniswa ngokulinganayo kwemali engenayo eqoqwe ku- 20 zwelonke phakathi kwezigaba ezintathu zikahulumeni; (ii) ukunqunywa kwesabelo esilinganayo sesifundazwe ngasinye saleyo mali engenayo; futhi (iii) noma yiziphi ezinye izabelo ezifundazweni, kuhulumeni wasekhaya noma komasipala ezivela esabelweni sikahulumeni kazwelonke saleyo mali engenayo, kanye nanoma yimiphi imibandela lapho lezo zabelo zingenziwa khona; (b) ukukhuthaza ukubikezela kanye nesiqiniseko mayelana nazo zonke izabelo ezifundazweni nakomasipala, ukuze izifundazwe nomasipala bakwazi uku- hlela isabelomali sabo esikhathini esiyiminyaka eminingi futhi ngaleyo ndlela kuthuthukiswe ukusebenzisana okungcono phakathi kwenqubomgomo, uku- hlela kanye nesabelomali; futhi (c) ukukhuthaza ukungafihli kanye nokuthembeka ohlelweni lokwabiwa kwezi- nsiza, ngokuqinisekisa ukuthi konke ukwabiwa, ngaphandle kwaShejuli 6, kuyavezwa kwizabelomali zezifundazwe nomasipala kanye nokusetshenzi- swa yiminyango esinemibandela yesifundazwe nomasipala abamukelayo. kwesabelomali kubikwa ngakho 25 30 35 ISAHLUKO 2 UKWABELWA OKULINGANAYO Ukuhlukaniswa ngokulinganayo kwemali engenayo eqoqwe kuzwelonke phakathi kwezinhlaka zikahulumeni 40 3. (1) Imali engenayo eqoqwe kuzwelonke mayelana nonyaka wezimali wezi- 2022/23 ihlukaniselwa izigaba zikahulumeni kazwelonke, wezifundazwe kanye nowasekhaya njengoba kubekwe kwikholamu A yaShejuli 1. okucatshangwayo (2) Ukwehlukaniswa zikahulumeni kazwelonke, wesifundazwe kanye nowasekhaya wemali engenayo okulindeleke ukuthi iqoqwe kuzwelonke mayelana nonyaka wezimali wezi-2023/24 kanye nonyaka wezimali wezi-2024/25, futhi engaphansi kweMithetho Yokuhlukaniswa Kwemali Engenayo yaleyo minyaka yezimali, ibekwe kwiKholamu B yaShejuli 1. kwezinhlaka phakathi 45 Ukwahlukaniswa ngokulinganayo kwesabelo sesifundazwe phakathi kwezi- fundazwe 50 4. (1) Isabelo esilinganayo sesifundazwe ngasinye sesabelomali sesifundazwe semali engenayo yonyaka wezimali wezi-2022/23 sibekwe kwiKholamu A yaShejuli 2. This gazette is also available free online at www.gpwonline.co.za

14 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 14 (2) The envisaged equitable share for each province of revenue anticipated to be raised nationally in respect of the 2023/24 financial year and the 2024/25 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 2022/23 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 2023/24 financial year and the 2024/25 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 2022, 7 December 2022 and 15 March 2023, in the amounts determined in terms of section 22(2). Shortfalls, excess revenue and increasing equitable share 6. (1) If the actual revenue raised nationally in respect of the 2022/23 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 2022/23 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) Further allocations may be made from the excess revenue envisaged in subsection (2), through the applicable legislation envisaged in section 12 of the Money Bills and Related Matters Act, 2009 (Act No. 9 of 2009), to— (a) national departments; (b) provinces; or (c) municipalities. (4) (a) If any expenditure from contingencies is approved in terms of section 6 of the Appropriation Act, 2022, to increase the equitable share of provinces or municipalities, the National Treasury must increase the equitable share per province or per municipality by notice in the Gazette. (b) The increase referred to in paragraph (a) takes effect on the date of publication in the Gazette. 5 10 15 20 25 30 35 (c) Section 22 of this Act applies with the necessary changes in relation to the increase 40 referred to in paragraph (a). This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 15 15 (2) Isabelo esilinganayo sesifundazwe ngasinye semali engenayo okulindeleke ukuthi siqoqwe kuzwelonke mayelana nonyaka wezimali wezi-2023/24 kanye nonyaka wezimali wezi-2024/25, futhi singaphansi kweMithetho Yokuhlukaniswa Kwemali Engenayo yaleyo minyaka yezimali, ibekwe kwiKholamu B yaShejuli 2. (3) UMnyango Wezezimali Kazwelonke kufanele udlulisele isabelomali esilinganayo sesifundazwe ngasinye okukhulunywe ngaso esigatshaneni (1) enkampanini ye- akhawunti yamadiphozithi omphakathi yesifundazwe ngokuhambisana nohlelo loku- khokha olunqunywe ngokwesigaba sama-22. 5 Ukwahlukaniswa ngokulinganayo kwesabelo sikahulumeni wasekhaya phakathi komasipala 10 5. (1) Isabelo esilinganayo sikamasipala ngamunye sesabelomali sikahulumeni wasekhaya semali engenayo eqoqwe kuzwelonke mayelana nonyaka wezimali wezi- 2022/23 sibekwe kwiKholamu A yaShejuli 3. (2) Isabelo esilinganayo sikamasipala ngamunye semali engenayo okulindeleke ukuthi siqoqwe kuzwelonke mayelana nonyaka wezimali wezi-2023/24 kanye nonyaka wezimali wezi-2024/25, futhi singaphansi kweMithetho Yokuhlukaniswa Kwemali Engenayo yaleyo minyaka yezimali, ibekwe kwiKholamu B yaShejuli 3. (3) UMnyango kaZwelonke obhekelela ohulumeni basekhaya kumele udlulisele isabelo esilinganayo kamasipala, okukhulunywe ngaso esigatshaneni (1) kwi-akhawunti yasebhange kamasipala eyinhloko, ngokudluliswa kwemali okuthathu, mhla ziyi-6 kuNtulikazi wezi-2022, ziyi-7 kuZibandlela wezi-2022, nezi-15 kuNdasa wezi-2023, enanini elinqunywe ngokwesigaba sama-22(2). Ukushoda, ingenisomali eyeqile kanye nokwabiwa ngokulinganayo okukhulayo 6. (1) Uma imali yoqobo engenayo eqoqwe kuzwelonke mayelana nonyaka wezimali wezi-2022/23 iba ngaphansi kwemali engenayo elindelwe ebekwe kwiKholamu A yaShejuli 1, uhulumeni kazwelonke uyena obhekana nokushoda. (2) Uma imali yangampela engenayo eqoqwe kuzwelonke mayelana nonyaka wezimali wezi-2022/23 iba ngaphezulu kwemali engenayo elindelwe ebekwe kwiKholamu A yaShejuli 1, leyo mali engaphezulu kuba ngekahulumeni kazwelonke, isikweletu futhi njengengxenye yesabelo sayo semali engenayo eqoqwe kuzwelonke. ingasetshenziselwa ukunciphisa ukuboleka noma ukukhokha (3) Ukwabiwa okwengeziwe kungenziwa ngenzuzo eyeqile etholakale emalini engenayo ehlongozwe esigatshaneni soMthethosivivinyo (2), ngomthetho osebenzayo ohlongozwe esigabeni se-12 soMithethosivivinyo weMali kanye Nezindaba Ezi- hlobene, wezi-2009 (uMthetho 9 wezi-2009)— (a) eminyangweni kazwelonke; (b) ezifundazweni; noma (c) komasipala. (4) (a) Uma noma yiziphi izindleko ezivela ezimweni eziphuthumayo zigunyazwa ngokwesigaba se-6 soMthetho Wokwabiwa Kwezimali, wezi-2022, ukuze kwenyuswe isabelo somasipala, Umnyango Wezimali noma Kazwelonke kufanele unyuse isabelo esilinganayo esifundazweni ngasinye noma kumasipala ngamunye ngesaziso kusoMqulu kahulumeni. sezifundazwe esilinganayo (b) Ukwenyuswa okukhulunywe ngakho endimeni (a) kuqala ukusebenza ngosuku okushicilelwe ngalo kusoMqulu kahulumeni. (c) Isigaba sama-22 soMthetho sisebenza nezinguquko ezidingekayo maqondana nokwenyuswa okukhulunywe ngakho endimeni (a). 15 20 25 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za

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 2022/23 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. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 32 (3) The National Treasury may, after consultation with the relevant transferring officer and by notice in the Gazette, amend an indicative conditional allocation in Schedule 6 published in terms of subsection (1)(b). (4) Before amending a framework in terms of subsection (2), the National Treasury must submit the proposed amendment to Parliament for comment for a period of 14 days when Parliament is in session. (5) An amendment of an allocation or framework in terms of subsection (2) or (3) takes effect on the date of publication of the notice in the Gazette. Expenditure in terms of purpose and subject to conditions 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 35 (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. 40 (5) (a) For purposes of the implementation of a Schedule 6 allocation to a municipality— (i) Eskom Holdings Limited may receive funds directly from the transferring officer (ii) of the Department of Mineral Resources and Energy; or 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. (b) A transferring officer may withhold the funds allocated in terms of paragraph (a), or any portion thereof, for a period not exceeding 30 days, if— (i) Eskom Holdings Limited or the water board does not comply with this Act; (ii) roll-overs of conditional allocations approved by the National Treasury in terms of section 21 have not been spent; or there is significant under-expenditure on previous transfers during the 2022/23 financial year. (iii) 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 33 33 (3) UMnyango Wezezimali Kazwelonke, ngemva kokubonisana nesikhulu esidlulisa imali esifanele nangesaziso kusoMqulu kaHulumeni, ungachibiyela isabelo esi- nemibandela esiyinkomba kwuShejuli 6 eshicilelwe ngokwesigatshana (1)(b). (4) Ngaphambi kokuchibiyela uhlaka ngokwesigatshana (2), uMnyango Wezezimali Kazwelonke kufanele alethe isichibiyelo esihlongozwayo ePhalamende ukuze ku- phawulwe ngaso esikhathini esiphakathi kwezinsuku eziyi-14 ngeskhathi iPhalamende lisebenza. (5) Ukuchitshiyelwa kokwabiwa noma kohlaka ngokwesigatshana (2) noma (3) kuqala ukusebenza ngosuku lokushicilelwa kwesaziso kusoMqulu kahulumeni. 5 Ukusetshenziswa kwezimali ngokwenhloso nangokuhambisana nemibandela 10 16. (1) Nangaphezu kwanoma yimuphi omunye umthetho ophikisana nalokho, isabelo okukhulunywe ngaso kumaShejuli 4 kuya kushejuli 7 singasetshenziselwa kuphela inhloso eshiwo kwiShejuli ethintekayo futhi ehambisana nohlaka oluse- benzayo. (2) (a) Uhlaka lungahlinzeka ngezingxenye ngaphakathi kwesabelo esinemibandela 15 ezincike kwimibandela ethile. (b) Isikhulu esidlulisa imali singase sishintshe izimali zisuke engxenyeni ethile ziye isabelo— (i) kwenye— (i) ngemva kokuxhumana nesikhulu esamukela imali esifanele; (ii) ngemvume yoMnyango Wezezimali Kazwelonke; futhi (iii) ngokuhambisana nomthetho wokwabiwa kwezimali osebenzayo. (c) UMnyango Wezezimali Kazwelonke kufanele ushicilele isaziso kusoMqulu kaHulumeni sokushintshwa kwezimali ngokwendima (b). (3) Isikhulu esamukela imali angeke sabele noma iyiphi ingxenye yeShejuli 5 kunoma iyiphi enye inhlangano yombuso ukuze yenze umsebenzi, ngaphandle uma isikhulu esamukela imali kanye nohlaka lukahulumeni bevumelana ngezibopho zazo zombili izinhlangothi kanye neshejuli yokukhokha, isikhulu esamukela imali sazise isikhulu esidlulisa imali, umnyango wezezimali wesifundazwe othintekayo kanye noMnyango Wezezimali Kazwelonke ngohlelo lokukhokha okuvunyelenwe ngalo, kanye— (a) isabelo sivunyiwe kwisabelomali somnyango wesifundazwe owamu- kelayo noma umasipala; noma (ii) uma kungakavunyelwana kanjalo— (aa) isikhulu esamukela imali sazisa uMnyango Wezezimali Kazwelo- nke ukuthi inhloso yokwabiwa akukhona ukukhuphula ngoku- ngemthetho izilinganiso zezindleko zomnyango wesifundazwe othintekayo noma umasipala futhi sisho izizathu zokwabiwa; futhi (b) (bb) Umnyango Wezezimali Kazwelonke uyasivuma isabelo; noma isabelo esokukhokhela izimpahla noma izinsizakalo ezithengiwe ngoku- hambisana nemibandela yokuthengwa kwempahla esebenza esifundazweni noma kumasipala othintekayo futhi, uma kuyinkokhelo ehamba phambili, isigaba (a)(ii) sisebenza nezinguquko ezidingekayo. (4) Isikhulu esamukela imali kufanele sihambise ikhophi yesivumelwano esihlo- ngozwe esigatshaneni (3) kwisikhulu esidlulisa imali kanye naseMnyangweni Wezezi- mali Kazwelonke ngaphambi kokuba kukhokhwe. (5) (a) Ngenhloso yokusetshenziswa kwaShejuli 6 kumasipala— (i) I-Eskom Holdings Limited ingase ithole izimali ezisuka ngqo kwisikhulu sokudlulisa soMnyango Wezimbiwa Namandla; noma ibhodi lamanzi, njengoba kuchazwe esigabeni se-1 se-Water Services Act, 1997 (uMthetho 108 we-1997), lingathola izimali ezivela ngqo kwisikhulu soku- dlulisa imali soMnyango Wezamanzi Nokuthuthwa Kwendle. (ii) 20 25 30 35 40 45 50 (b) Isikhulu esidlulisa imali singabamba izimali ezabiwe ngokwendima (a), nanoma iyiphi ingxenye yalokho, isikhathi esingeqile ezinsukwini ezingama-30, uma— (i) uma i-Eskom Holdings Limited noma ibhodi lamanzi lingahambisani nalo 55 Mthetho; (ii) ukwedluliswa kwezabelo ezinemibandela ezigunyazwe nguMnyango Wezezi- mali Kazwelonke ngokwesigaba sama-21 zingakasetshenziswa; noma (iii) kunemali enkulu engasatshenziswanga ezimali ezidluliswe ngaphambilini ngesikhathi sonyaka wezimali wezi-2022/23. 60 This gazette is also available free online at www.gpwonline.co.za

34 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 34 (c) A transferring officer must, at least seven working days before withholding an allocation in terms of paragraph (b)— (i) give Eskom Holdings Limited or the water board— (aa) notice of the intention to withhold the allocation; and (bb) an opportunity to submit written representations as to why the allocation 5 should not be withheld; and (ii) inform the relevant municipality, the National Treasury, the relevant provincial treasury and the provincial department responsible for local government of the withholding. (d) A notice envisaged in paragraph (c)(i)(aa) must include the reasons for 10 withholding the allocation and the intended duration of the withholding. (e) (i) The National Treasury may instruct, or approve a request from, the transferring officer to withhold an allocation in terms of paragraph (b) for a period of 30 to 120 days, if the withholding shall— (aa) facilitate compliance with this Act; or (bb) minimise the risk of under-spending by Eskom Holdings Limited or the water 15 board. (ii) 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 paragraph (c) and any representations received from Eskom Holdings Limited or the water board. (iii) The transferring officer must comply with paragraph (c) when the National Treasury instructs or approves a request by the transferring officer in terms of paragraph (e)(i). 20 (f) Despite paragraph (b), a transferring officer may reallocate funds in terms of 25 section 19(3). (g) (i) Section 21(1) and (2) applies to funds referred to in paragraph (a). (ii) Eskom Holdings Limited or the water board must ensure that any funds that must revert to the National Revenue Fund in terms of section 21(1) are paid into that Fund by the date determined by the National Treasury. (iii) Eskom Holdings Limited or the water board must request the roll-over of unspent funds through the relevant transferring officer. (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 2022, must, by the date determined by the National Treasury— (i) (ii) agree on 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 2022, 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 officer must request the National Treasury to amend the payment schedule in terms of section 23. (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; (b) 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 35 35 (c) Isikhulu esidlulisa imali kufanele, okungenani izinsuku eziyisikhombisa zokuse- benza ngaphambi kokubamba isabelo ngokwendima (b)— (i) sinike i-Eskom Holdings Limited noma ibhodi lamanzi— (aa) isaziso senhloso yokubamba/yokugodla isabelo; (bb) ithuba lokuhambisa izethulo ezibhalwe ophansi zokuthi kungani ku- 5 ngafanele kugodlwe isabelo; futhi (ii) yazise umasipala ofanele, uMnyango Wezezimali Kazwelonke, umnyango wezezimali wesifundazwe othintekayo kanye nomnyango wesifundazwe obhekelela ohulumeni basekhaya ngokubanjwa kwesabelo. (d) Isaziso esishiwo endimeni (c)(i)(aa) kufanele sifake izizathu zokubamba isabelo 10 kanye nesikhathi okuhloswe ngaso ukubamba. (e) (i) UMnyango Wezezimali Kazwelonke ungayalela, noma ugunyaze isicelo esivela kwisikhulu esidlulisa imali ukuba abambe isabelo ngokwendima (b) isikhathi esiyizinsuku ezingama-30 kuya kweziyi-120, uma ukugodla— (aa) ukwenza kube lula ukuthotshelwa kwalo Mthetho; noma (bb) ukunciphisa ubungozi bokusebenzisa imali encane kakhulu kule eyabelwe 15 u-Eskom Holdings Limited noma ibhodi lamanzi. (ii) Lapho ecela ukugodlwa kwesabelo ngokwalesi sigatshana, isikhulu esidlulisa imali kufanele sihambise Emnyangweni Kazwelonke ubufakazi bokuhambisana nendima (c) kanye nanoma yiziphi izethulo ezitholwe kwa-Eskom Holdings Limited noma ibhodi lamanzi. (iii) Isikhulu esidlulisa imali kufanele sihambisane nendima (c) lapho uMnyango Wezezimali Kazwelonke eyala noma egunyaza isicelo sesikhulu esidlulisa imali ngokwendima (e)(i). 20 (f) Naphezu kwendima (b), isikhulu esidlulisa imali singaphinde sabe kabusha izimali 25 ngokwesigaba se-19(3). (g) (i) Isigaba sama-21(1) no-(2) sisebenza ezimalini okukhulunywe ngazo endimeni (a). (ii) I-Eskom Holdings Limited noma ibhodi lamanzi kufanele liqinisekise ukuthi noma yiziphi izimali okufanele zibuyele Esikhwameni Semali Kazwelonke ngokwesi- gaba sama-21(1) ukuthi zikhokhwa kuleso Sikhwama ngosuku olunqunywe uMnyango Wezezimali Kazwelonke. (iii) I-Eskom Holdings Limited noma ibhodi lamanzi kufanele licele ukudluliselwa kwezimali ezingakasetshenziswa ngokusebenzisa isikhulu esidlulisa imali esifanele. (6) (a) Ngenhloso yeSibonelelo sokuThuthukiswa kwezindawo Zokuhlala abantu, isikhulu esamukela imali kanye nomasipala onezinga lokuqala noma lesibili lokugunya- zwa noma imisebenzi eyabelwe ngokwesigaba sama-126 soMthethosisekelo ukuphatha zonke izingxenye, okuhlanganisa nokuphathwa kwezimali zohlelo lukazwelonke lwezindlu (lapha olubizwa ngokuthi ’’imisebenze eyabelwe’’) kusukela mhla ziyi-1 kuMbasa 2022, kufanele, ngosuku olunqunywe nguMnyango Wezezimali Kazwelonke kufanele— (i) bavumelane ngohlelo lokukhokha; futhi (ii) balethe, ngokusebenzisa umnyango wezezimali wesifundazwe esifanele, ishejuli yokukhokha kuMnyango Wezezimali Kazwelonke. (b) Uma umasipala uthola ukugunyazwa ngemva komhla lu-1 kuMbasa 2022, uMnyango Wezezimali Kazwelonke ungagunyaza ukuthi indima (a) sisebenze kulowo masipala. (c) Uma ukudluliselwa kweSibonelelo sokuThuthukiswa kwezindawo zokuhlaka abantu kumasipala onikwe imisebenzi kugodliwe noma kuyekiswa ngokwesigaba se-17 noma se-18, isikhulu esamukela imali kufanele sicele uMnyango Wezezimali Kazwe- lonke ukuthi uchibiyele ishejuli yokukhokha ngokwesigaba sama-23. (7) Uma umsebenzi, oxhaswe ingxenye noma ngokugcwele ngesabelo esi- nemibandela esifundazweni, unikezwa umasipala, njengoba kuhlongozwe esigabeni se-10 soMthetho Wezinhlelo Zomasipala— (a) Izimali eziphuma esabelweni esinemibandela sesifundazwe somsebenzi kufanele zimiswe ngokwesigaba se-18 futhi zabelwe kabusha ngokwesigaba se-19 kumasipala, onikezwe umsebenzi; (b) uma kungenzeka, isifundazwe kufanele siqedele noma iyiphi iphrojekthi noma sigcwalise noma iyiphi inkontileka ephathelene nomsebenzi ngaphambi kosuku owabelwe ngalo umsebenzi futhi, uma ungaqedwanga, isifundazwe kufanele noMnyango Wezezimali Kazwelonke; umasipala ofanele sazise kanye 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

36 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 36 (c) 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 (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 2023 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 there is significant under-expenditure on previous transfers during the 2022/23 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 Human Resources and Training 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— (i) notice of the intention to withhold the allocation; and (ii) an opportunity to submit written representations as to why the allocation should not be withheld; and (b) inform the relevant provincial treasury and the National Treasury, and in respect of any conditional allocation to a municipality, also the provincial department responsible for local government of the withholding. (5) A notice envisaged in subsection (4)(a)(i) must include the reasons for withholding the allocation and the intended duration of the withholding to inform the amendment of the payment schedule in terms of section 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 of 30 to 120 days, if the withholding shall— 5 10 15 20 25 30 35 40 45 facilitate compliance with this Act; or (i) (ii) minimise the risk of under-spending by the relevant provincial department or 50 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. (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). 55 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 37 37 (c) noma noma iyiphi emayelana iphrojekthi inkontileka nomsebenzi ongaphothulwanga noma ongaqedwanga ngosuku umsebenzi owabelwe isi- ngawo, kumele uhlolwe wucwaningomabhuku lwangaphandle futhi fundazwe kanye nomasipala kumele wenze isivumelwano sokuphothula iphrojekthi noma ukugcwalisa inkontileka ngokuyishiya kumasipala; imali egcinwe yisifundazwe nganoma iyiphi inkontileka ehlobene nomse- benzi ongazange inikezelwe kumasipala kufanele kufike umhlaka 31 kuNdasa 2023 futhi ngeke ibe khona ngokwesigaba sama-30 soMthetho Wokuphathwa Kwezimali Zomphakathi noma isigaba sama-22(2); isikhulu esamukela imali sesifundazwe kumele, zingakapheli izinsuku eziyisikhombisa sinikezwe umsebenzi, sihambise kwisikhulu esidlulisa imali kanye naseMnyangweni Wezezimali kaZwelonke uhlu lwezikweletu ezi- nanyatheliswe kulowo msebenzi, kodwa ezingadluliselwanga kumasipala, ukuze kuhlinzekwe ukulungiswa kwezabelo ezisebenzayo; futhi isikhulu esamukela imali sikamasipala kumele, ingakapheli inyanga eyodwa kusukela osukwini lokumiswa kwezimali endimeni (a), sithumele kwisikhulu esidlulisa imali uhlelo olubuyekeziwe lwezindleko zalo ezihleliwe. (d) (e) (f) Ukubanjwa kwezabelo 17. (1) Ngokwesigatshana (2) no (3), isikhulu esidlulisa imali singagodla ukudluliswa kwesabelo saShejuli 4 noma 5, nanoma iyiphi ingxenye yalo, isikhathi esingeqile ezinsukwini ezingama-30, uma— (a) (b) isifundazwe noma umasipala awuhambisani nanoma yimiphi imihlinzeko yalo Mthetho; izandiso zezabelo ezinemibandela ezigunyazwe nguMnyango Wezezimali Kazwelonke ngokwesigaba sama-21 azikasetshenziswa; noma (c) kunemali enkulu engasetshenzisiwe kwizimali ezidluliswe ngokudlule ngonyaka wezimali wezi-2022/23. (2) Uma isabelo sibanjiwe ngokwesigatshana (1), simisa ishejuli yokukhokha esebenzayo, evunywe ngokwesigaba sama-22(3), kuze kube iyachitshiyelwa ngokwe- sigaba sama-23. (3) Imali ebanjwe ngokwalesi sigaba esimeni seSibonelelo Sezabasebenzi Noku- qeqesha noma Isibonelelo Sezinsiza Zemfundo Ephakeme Kazwelonke esohlwini lweNgxenye A yaShejuli 4 angeke yeqe ngamaphesenti amahlanu ekudluliselweni okulandelayo njengoba kuqukethwe kwishejuli yokukhokha efanele. 5 10 15 20 25 30 (4) Isikhulu esidlulisa imali kufanele, okungenani izinsuku eziyisikhombisa zokuse- 35 benza ngaphambi kokugodla isabelo ngokwesigatshana (1)— (a) sinikeze isikhulu esamukela imali esifanele— (i) (ii) isaziso ngenhloso yokubamba isabelo; ithuba izethulo ezibhalwe phansi ezichaza ukuthi kungani kungafanele sibanjwe; futhi isabelo (b) yazisa umnyango wezezimali kazwelonke ofanele kanye nomnyango weze- si- zimali kazwelonke, maqondana nanoma kamasipala, kanye nomnyango wesifundazwe obhekelele uhulumeni wase- khaya mayelana nokubamba. isabelo esinemibandela (5) Isaziso esihlongozwe esigatshaneni (4)(a)(i) kufanele sifake izizathu zokubamba isabelo kanye nesikhathi okuhloswe ukubamba ngaso ukuze sazise ukuchitshiyelwa kweshejuli yokukhokha ngokwesigaba sama-23. (6) (a) Umnyango Wezezimali Kazwelonke ungayalela, noma uvume isicelo esivela kwisikhulu esidlulisa imali ukuba sibambe isabelo ngokwesigatshana (1) isikhathi esiyizinsuku ezingama-30 kuye kweziyi-120, uma ukubamba— (i) kuzokwenza kube lula ukuhambisana nalowo Mthetho; noma (ii) Ukunciphisa ubungozi bokusebenzisa imali kancane komnyango wesifundazwe noma kwamasipala; (b) Uma kucelwa ukubamba isabelo ngokwalesi sigatshana, isikhulu esidlulisa imali kumele sithumele Emnyangweni Wezezimali Kazwelonke ubufakazi bokuthobela isigatshana (4) kanye nanoma iziphi izethulo ezamukelwe kwisikhulu esamukela imali. Isikhulu esidlulisa imali kumele siphinde sithobele isigatshana (4) uma Umnyango Wezezimali Kazwelonke uyalela kanjalo, noma uvuma isicelo sesikhulu esidlulisa imali ngokwendima (a). (c) 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za

38 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 Stopping of allocations 38 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 5 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 2022/23 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, 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. (b) The utilisation of funds envisaged in this subsection is a direct charge against the 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 2022/23 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 2022/23 financial year. 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 39 Ukumiswa kwezabelo 39 18. (1) Ngaphandle kwesigaba se-17, Umnyango Wezezimali Kazwelonke, ngoku- bona kwawo noma ngokucelwa yisikhulu esamukela imali, ungamisa ukudluliswa kwesabelo saShejuli 4 noma 5, noma ingxenye, esifundazweni noma kumasipala— (a) odabeni— (i) lwesifundazwe, uma lo Mthetho wephulwa ngendlela ejulile ngempela neqhubekayo, njengoba kuhlongoziwe esigabeni 216(2) soMthethosise- kelo; (ii) umasipala, uma— (aa) lo mthetho uphulwa ngendlela ejulile ngempela neqhubekayo, njengoba kuhlongoziwe esigabeni sama-216(2) soMthethosisekelo, funda nesigaba sama-38(1)(b)(i) soMthetho Wokuphathwa Kwezi- mali Zomasipala; (bb) uma ukwephulwa komthetho noma ukuhluleka ukuwuthobela kwenzeka, njengoba kuhlongoziwe esigabeni sama-38(1)(b)(ii) soMthetho Wokuphathwa Kwezimali Zomasipala; (b) uma Umnyango Wezezimali Kazwelonke ulindele ukuthi isifundazwe noma umasipala uzosebenzisa imali encane kakhulu kule owabelwe yona, noma olunye uhlelo oluxhaswe isabelo ngokuyingxenye noma ngokugcwele, ngonyaka wezimali wezi-2022/23; noma (c) Ngezinhloso zokwabiwa komsebenzi kusuka esifundazweni kuya kumasi- pala, njengoba kuhlongozwe esigabeni se-10 soMthetho Wezinhlelo Zomasi- pala. (2) Umnyango Wezezimali Kazwelonke kumele, ngaphambi kokumisa isabelo ngokwesigatshana (1)(a)(i) noma (b)— (a) uhambisane nezinqubo esigabeni se-17(4)(a); futhi (b) wazise umnyango wezezimali wesifundazwe ofanele izinhloso zawo zoku- misa ukwabiwa. 5 10 15 20 25 (3) Umnyango Wezezimali Kazwelonke kumele, ngaphambi kokumisa isabelo ngokwesigatshana (1)(a)(ii), uhambisane nemihlinzeko esebenzayo yesigaba sama-38 soMthetho Wokuphathwa Kwezimali Zomasipala. 30 (4) Umnyango Wezezimali Kazwelonke kufanele unike isaziso kusoMqulu kaHulumeni sokumiswa kwesabelo ngokwalesi sigaba bese ufaka kwisaziso usuku okuzoqala ngakho ukumiswa kanye nesizathu sokumisa. (5) (a) Uma— (i) (ii) isabelo, nanoma iyiphi ingxenye yaso, imisiwe ngokwesigatshana(1)(a) noma (b); futhi isikhulu esidlulisa imali esifanele siqinisekisa, ngokubhala phansi, kuMnyango Wezezimali Kazwelonke ukuthi ukukhokhwa kwemali ngokwesibopho isabelo, noma somthetho noma senkontileka sekudlulelwe isikhathi futhi ingxenye yaso sasihloselwe ukukhokhwa kwaleyo mali; 35 40 uMnyango Wezezimali Kazwelonke, ngesaziso kusoMqulu kaHulumeni engagunyaza ukuthi isabelo noma ingxenye yaso, ukuthi isetshenziswe ukukhokha imali ingxenye noma ngokugcwele. (b) Ukusetshenziswa kwezimali okuhlongozwe esigatshaneni kuyimali ethathwa 45 ngqo esiKhwameni Semali Engenayo Sikazwelonke Ukwabiwa kabusha kwezimali 19. (1) Uma isabelo saShejuli 4 noma 5, noma ingxenye yaso, imiswa ngokwesigaba se-18(1)(a) noma (b), Umnyango Wezezimali Kazwelonke emva kokubonisana nesikhulu esidlulisa imali kanye nomnyango wezezimali wesifundazwe, unganquma ingxenye yesabelo ezokwabiwa kabusha, njengohlobo lwesabelo olufanayo njengoba lwalwabiwe ekuqaleni, esifundazweni esisodwa noma eziningi noma omasipala, ngaphansi kombandela wokuthi leso sabelo kumele sisetshenziwe siphele ungakapheli unyaka wezimali wezi-2022/23. (2) (a) Uma isabelo saShejuli 4 noma 5, noma ingxenye yaso, imiswa ngokwesigaba se-18(1)(a) noma (b),Umnyango Wezezimali Kazwelonke emva kokubonisana nesikhu- lu esidlulisa imali kanye nomnyango wezezimali wesifundazwe, unganquma ingxenye yesabelo njengoba njengohlobo lwalwabiwe ekuqaleni, komasipala abathintekayo, ngaphansi wombandela wokuthi leso sabelo kumele sisetshenziwe siphele ungakapheli unyaka wezimali wezi-2022/23. ezokwabiwa olufanayo lwesabelo kabusha, 50 55 60 This gazette is also available free online at www.gpwonline.co.za

40 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 40 (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 2022/23 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 2022/23 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) (iii) 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 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 2022/23 financial year in the same sphere that the allocation was originally made and for the same functional area that the original allocation relates to. 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 41 41 (b) Ingxenye yesabelo esabiwe ngokwendima (a) iqala ukusebenza kusukela ngosuku lwesaziso kusoMqulu kaHulumeni ngokwesigatshana (4)(a), ithathwa njengeguqulwe yenziwa isabelo esiseNgxenyeni B yaShejuli efanayo, ivela ngaphambi kokwabiwa kabusha. (3) (a) Uma ngabe isikhulu esidlulisa imali sesabelo saShejuli 6 sikhombisa ngokubhala phansi kuMnyango Wezezimali Kazwelonke ukuthi ingxenye yesabelo maningi amathuba okuthi isetshenziswe kancane, noma idinga ukuphinda ibekwe eqhulwini ukuze kuhlangatshezwane nokubalulekile, Umnyango Wezezimali Kazwelo- nke, ngesicelo sesikhulu esidlulisa imali, unganquma ukuthi ingxenye yabiwe kabusha, njengohlobo olufanayo lwesabelo njengoba lwalwabiwe ekuqaleni, emnyangweni wesifundazwe wesinye isifundazwe noma komunye umasipala. (b) Ngaphambi kokufaka isicelo sokwabiwa kabusha, isikhulu esidlulisa imali kumele sazise umnyango wesifundazwe othintekayo noma umasipala ngesicelo sokwabiwa kabusha esihlongozwayo futhi sinikeze umnyango wesifundazwe noma umasipala okungenani izinsuku eziyi-14 ukuba unike imibono futhi uphakamise izinguquko. (c) Lapho senza isicelo ngokwendima (a), isikhulu esidlulisa imali kumele sithumele kuMnyango Wezezimali kaZwelonke imibono kanye nezinguquko ezihlongozwayo ezihlinzekwe umnyango wesifundazwe noma umasipala othintekile ngokwendima (b). isetshenziswe (d) Ingxenye eyabiwe kabusha kufanele, ngayo yonke imizamo, 5 10 15 20 ungakapheli unyaka wezimali ka-2022/23. (e) Ingxenye eyabiwe kabusha ithathwa njengeguquliwe yenziwa isabelo somnyango wesifundazwe ofanele noma umasipala kusukela ngosuku lwesaziso kusoMqulu kaHulumeni ngokwesigatshana (4)(a). (4) (a) Umnyango Wezezimali Kazwelonke kumele— (i) unikeze isaziso kusoMqulu kaHulumeni sokwabiwa kabusha ngokwesigatshana 25 (1), (2) noma (3); futhi (ii) hlinzeka ngekhophi yesaziso kwisikhulu esidlulisa imali kanye nakwisikhulu esamukela imali ngasinye esithintekayo. (b) Ukwabiwa kabusha kwengxenye yesabelo esingasetshenziswanga ekupheleni konyaka wezimali ka-2022/23 kufanele ukuthi kudluliselwe phambili ngokwesigaba 21(2). (5) (a) Lapho ukungenelela ngokwesigaba se-100 noma se-139 soMthethosisekelo noma isigaba se-137, 139 noma se-150 soMthetho Wokuphathwa Kwezimali Zomasi- pala kwenzeka, uMnyango Wezimali kaZwelonke, naphezu kwesigatshana (1) nangaleyo mibandela ongayinquma, ungagunyaza maqondana ne— (i) (ii) (iii) (b) isikhulu esidlulisa imali ukuze sichithe isigaba se-100 soMthethosisekelo, isabelo esimisiwe ngokwesigaba se-18 egameni lesifundazwe esifanele; isigaba se-139 soMthetho Wokuphathwa Kwezimali Zomaspala, isifundazwe esingenelelayo ukuze sichithe isabelo esimisiwe ngokwesigaba se-18 egameni likamaspala ofanele; noma isigaba se-150 soMthetho Wokuphathwa Kwezimali Zomaspala, isikhulu esidlulisa imali ukuze sichithe isabelo esimisiwe ngokwesigaba se-18 egameni likamasipala ofanele. Isabelo esisetshenziswa yisikhulu esidlulisa imali noma isifundazwe esi- (a) kufanele, ngokwezinjongo zalo ngenelelayo okukhulunywe ngaso endimeni Mthetho, sithathwe njengesabelo saShejuli 6 kusukela ngosuku okugunyazwe ngalo. (6) (a) Ngesicelo esihlanganyelwe sesikhulu esidlulisa imali kanye neSikhungo Sikazwelonke Sokulawulwa Kwezinhlekelele, esasungulwa ngokwesigaba se-8 soMthetho Wokulawulwa Kwezinhlekelele, 2002 (uMthetho 57 wezi-2002), uMnyango Wezezimali Kazwelonke angagunyaza ukuthi isabelo esinemibandela kuShejuli 4, 5 noma 6, noma ingxenye yakhona, iphinde yabelwe ukukhokhela ukudambisa umthelela wenhlekelele ehlukanisiwe noma ukwakhiwa kabusha noma ukuvuselelwa komonakalo wengqalasizinda odalwe yinhlekelele ethile. (b) Ngaphambi kokuba uMnyango Wezezimali Kazwelonke ugunyaze ukwabiwa kabusha, isikhulu esamukela isabelo semibandela esikuShejuli 4 noma 5 noma isikhulu esidlulisa imali esabelweni saShejuli 6 kufanele siqinisekise ukuthi izimali ezi- thintekayo azenziwanga ngokwanoma isiphi isibopho somthetho noma senkontileka. (c) Izimali ezabiwe kabusha kufanele zisetshenziswe onyakeni wezimali wezi- 2022/23 kumkhakha ofanayo nalowo isabelo esanikezwa khona ekuqaleni kanye nendawo yokusebenza efanayo naleyo isabelo sokuqala esihlobene nayo. 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

42 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 42 (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 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 (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, District Health Programme Grant, Human Resources and Training Grant or the National Health Insurance Grant listed in Part A of Schedule 5. (a) (b) (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) (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— 5 10 15 20 25 30 35 (i) be used for the same province or municipality to which the allocation was 40 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 45 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 (b) provide a copy of the notice to the transferring officer and each affected receiving officer. 50 55 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 43 43 (d) Isikhulu esidlulisa imali kufanele, ngemva kokubonisana neSikhungo Sikazwe- lonke Sokulawulwa Kwezinhlekelele futhi ngemvume yoMnyango Wezezimali Kazwe- lonke, sinqume izimo zokusebenzisa izimali ezabiwe kabusha. (e) Isigatshana (4) sisebenza, nezinguquko ezidingekayo, ekwabiweni kabusha ngokwemibandela yalesi sigatshana kwesinye isifundazwe noma umasipala. 5 Ukuguqulwa kwezabelo 20. (1) Uma wenelisekile ngokuthi umnyango wesifundazwe ofanele noma umasi- pala ukhombisile amandla okuqalisa amaphrojekthi, uMnyango Wezezimali Kazwelo- nke, ngokwesicelo sesikhulu esidlulisa imali futhi emva kokubonisana nesikhulu esamukela imali, uguqule noma iyiphi ingxenye ye— (a) yesabelo esisohlwini lweNgxenye B yaShejuli 6 kuya kolunye esohlwini (b) (c) lweNgxenye B yaShejuli 5; Isibonelelo Sokusalela emuva Kwengqalasizinda Yesikole Esiya kwisi- bonelelo Sengqalasizinda Yezemfundo; noma Isibonelelo esingaqondile Somshwalense Wezempilo Kazwelonke esohlwini LweNgxenye A yaShejuli 6 lweSibonelelo Sokuvuselela Isikhungo Seze- mpilo, Isibonelelo Sohlelo Lwezempilo Lwesifunda, Isibonelelo Sezabase- benzi Nokuqeqeshwa noma Isibonelelo Sikazwelonke Somshuwalense Weze- mpilo esohlwini LweNgxenye A yeShejuli 5. (2) Umnyango Wezezimali Kazwelonke, emva kokubonisana nesikhulu esidlulisa imali esithintekayo, isikhulu esamukela imali kanye nomnyango wezezimali wesi- fundazwe, ungase uguqule noma iyiphi ingxenye yesabelo esisohlwini lweNgxenye B yaShejuli 5 lube olusohlwini lweNgxenye B yaShejuli 6, uma wanelisekile ukuthi— (a) ukuguqulwa kuzovimbela ukusebenzisa imali kancane noma kuthuthukise izinga lokulethwa kwezinsiza mayelana nesabelo okukhulunywa ngaso; (b) umnyango kazwelonke noma wesifundazwe othintekile noma umasipala (c) ubonise amandla okuqalisa amaphrojekthi; isikhulu esidlulisa imali senze umzamo obonakalayo wokuqinisa amandla esikhulu esamukela imali ukuze siqalise ukwabiwa, kodwa isikhulu esamukela izidingo imali zokwabiwa; futhi asikakwazi ukuhlangabezana nazo zonke (d) kunomlando wokungaqhubi kahle komsebenzi eminyakeni yezimali emibili edlule yesabelo esifanele sesikhulu esamukela imali, okuhlanganisa uku- banjwa nokumiswa kwezabelo. (3) Uma usunesiqiniseko ngokuthi umasipala wehlulekile ukulandela imigomo esebenzayo yokuthengwa kwempahla ebekwe ngokoMthetho Wokuphathwa Kwezi- mali Zomasipala, uMnyango Wezezimali Kazwelonke, ngokwesicelo sesikhulu esi- dlulisa imali noma ngokubona kwawo, emva kokubonisana nesikhulu esidlulisa imali kanye nesikhulu esamukela imali, ungaguqula noma iyiphi ingxenye yesabelo esohlwini lweNgxenye B yeShejuli 5 ibe esohlwini lweNgxenye B yaShejuli 6. (4) (a) Noma iyiphi ingxenye yesabelo, ngaphandle Kwesibonelelo Sokusalela emuva Kwengqalasizinda Yesikole, esiguquliwe ngokwesigatshana (1), (2) noma (3) kufanele— 10 15 20 25 30 35 40 (i) zisetshenziselwe isifundazwe noma umasipala ofanayo nalo okwabelwa kuwo ekuqaleni; futhi 45 (ii) uma— (aa) kungenzeka, isetshenziselwe ukuqalisa iphrojekthi efanayo noma amaphrojekthi ayehleliwe uma isabelo besingaguqulwanga; noma (bb) kungenzeki, isikhulu esamukela imali kufanele sisayine isivumelwano esichaza noma iyiphi iphrojekthi entsha ezoxhaswa, ngaphambi kokuthi iqaliswe. (b) Isibonelelo Sengqalasizinda Yesikole kufanele sisetshenziswe— (i) (ii) ukuqalisa iphrojekthi efanayo noma amaphrojekthi ayehleliwe uma isabelo esifundazweni esifanayo okwakwenziwe kuso isabelo ekuqaleni; futhi besingaguqulwanga. (5) Umnyango Wezezimali Kazwelonke kufanele— (a) unikeze isaziso soguquko kusoMqulu kaHulumeni ngokwesigatshana (1), (2) noma (3); futhi (b) hlinzeka ngekhophi yesaziso esikhulwini esidlulisa imali kanye nesikhulu esamukela imali esithintekayo ngasinye. 50 55 60 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 2023/24 financial year and 2024/25 financial year Transfers before commencement of Division of Revenue Act for 2023/24 financial year DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY CHAPTER 5

48 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 48 (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 schedule to the National Treasury for approval before the first transfer is made. 5 (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. Amendment of payment schedule 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— 10 15 20 (a) better management of debt and cash-flow; or (b) addressing financial mismanagement, financial misconduct or slow or 25 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— (i) (ii) (iii) an allocation to a province, its provincial treasury; an allocation to a municipality, the national department responsible for local government; and a Schedule 4 or 5 allocation, the relevant transferring officer. (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. 30 35 (4) The transferring officer must immediately inform the receiving officer of any 40 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 set off against future transfers to the affected province, municipality or public entity in terms of a payment schedule. 45 50 55 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 49 49 (3) (a) Ngokwesigaba se-27(1), uMnyango Wezezimali Kazwelonke kufanele, zingakapheli izinsuku eziyi-14 lo Mthetho uqalile ukusebenza, ugunyaze ishejuli yokukhokha yokudluliselwa kwesabelo esisohlwini olukwiShejuli 4 noma 5 esi- fundazweni noma kumasipala. (b) Isiphathimandla esidlulisa imali sesabelo saShejuli 4 noma 5 kufanele sihambise ishejuli yokukhokha kuMnyango Wezezimali Kazwelonke ukuze ivunywe ngaphambi kokuba kwenziwe ukudluliselwa kokuqala. 5 (c) Ngaphambi kokulethwa kwaShejuli yokukhokha ngokwendima (b), isikhulu esidlulisa imali kufanele, mayelana nesabelo saShejuli 4 noma 5, sithintane nesikhulu esamukela imali esifanele. 10 (4) Isikhulu esidlulisa imali sesabelo saShejuli 4 noma 5 kumele sinikeze isikhulu esamukela imali kanye nomnyango wezezimali wesifundazwe esifanele ikhophi yohlelo lokukhokha olugunyaziwe ngaphambi kokwenza ukudluliselwa kokuqala ngokwe- mibandela yalokho. (5) Ukudluliselwa kwaShejuli 4 noma 5 kumasipala kumele kuhambisane nonyaka 15 wezimali kamasipala. (6) Ukudluliselwa ngakunye kwesabelo esilinganayo noma isabelo esinemibandela kumasipala ngokwalo Mthetho kufanele kwenziwe ngohlelo lokukhokha oluhlinzekwe nguMnyango Wezezimali Kazwelonke. Ukuchitshiyelwa kweshejuli yokukhokha 20 23. (1) (a) Ngokwesigatshana (2), isikhulu esidlulisa imali sesabelo saShejuli 4 noma 5 kufanele, zingakapheli izinsuku eziyisikhombisa kubanjwe noma kumiswe isabelo ngokwesigaba se-17 noma se-18, sithumele ishejuli yokukhokha echitshiyelwe ku- Mgcinimafa Kazwelonke ukuze lugunyazwe. (b) Akukho ukudluliswa kwemali okungenziwa kuze kube uMnyango Wezezimali 25 Kazwelonke ugunyaza ishejuli yokukhokha echitshiyelwe. (2) Ngezinhloso— (a) zokuphathwa kangcono kwezikweletu kanye nokuphuma kwemali; noma (b) zokubhekana nokuphathwa budlabha kwezimali, ukungaziphathi kahle kwe- zezimali noma ukusetshenziswa kwemali okuthatha kancane noma oku- sheshayo, UMnyango Wezezimali Kazwelonke ungachibiyela noma iyiphi ishejuli yokukhokha yesabelo esisohlwini lweShejuli 2, 4 noma 5, ngemva kokwazisa, esimweni lapho— isabelo siya esifundazweni, emnyangweni waso wezezimali wesifundazwe; isabelo siya kumasipala, umnyango kazwelonke obhekele ohulumeni base- khaya; futhi isabelo saShejuli 4 noma 5, isikhulu esidlulisa imali esifanele. (i) (ii) (iii) (3) Ukuchitshiyelwa kohlelo lokukhokha ngokwesigatshana (1) noma (2) kufanele kucabangele— (a) (b) (c) ukunciphisa ubungozi kanye nezindleko zokukhokhela izikweletu kuzo izindleko zanyanga zonke zezifundazwe noma zomasipala; ingenisomali elitholakala ezifundazweni noma komasipala; futhi zontathu izinhlaka zikahulumeni. 30 35 40 (4) Isikhulu esidlulisa imali kufanele ngokushesha sazise isikhulu esamukela imali nganoma yikuphi ukuchitshiyelwa kohlelo lokukhokha ngokwesigatshana (1) noma (2). 45 Imali ekhokhwe ngephutha noma ngokukhwabanisa 24. (1) Ngaphandle kwanoma yimuphi omunye umthetho ophikisana nalokho, ukudluliselwa kwesabelo okuyinkokhelo engaphezulu eya esifundazweni, umasipala noma inhlangano yomphakathi, okwenziwe ngephutha noma ngokukhwabanisa, ku- thathwa njengokungafanele ngokomthetho kuleso sifundazwe, umasipala noma inhlangano yomphakathi, ngendlela okungaba ngayo. (2) Isikhulu esidlulisa imali okuwumsebenzi waso kufanele, ngaphandle kokulibala, sibuyise ukukhokhwa ngokweqile okukhulunywe ngakho esigatshaneni (1), ngaphandle uma kukhishwe umyalelo ngokwesigatshana (3). (3) UMnyango Wezezimali Kazwelonke ungayalela ukuthi ukubuyiselwa kwemali okukhulunywa ngakho esigatshaneni (2) kuhoxiswe ekudluliseleni esikhathini esizayo esifundazweni esithintekayo, kumasipala noma inhlangano yomphakathi ngokohlelo lokukhokha. 50 55 This gazette is also available free online at www.gpwonline.co.za

28. Duties of municipalities

29. Duties and powers of provincial treasuries

30. Duties and powers of National Treasury 15 20 25 30 35 40 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 5 STAATSKOERANT, 15 JuNE 2022 No. 46549 5 Ino. 05 ka 2022 5. 6. Ukwahlukaniswa ngokulinganayo kwesabelo sikahulumeni wasekhaya phakathi komasipala Ukushoda, ingenisomali eyeqile kanye nokwabiwa ngokulinganayo okukhu- layo ISAHLUKO 3 IZABELO EZINEMIBANDELA EZIFUNDAZWENI NAKOMASPALA Ingxenye 1 Izabelo ezinemibandela 7. 8. Izabelo ezinemibandela eziya ezifundazweni Izabelo ezinemibandela eziya komasipala Ingxenye 2 Imisebenzi yezikhulu ezigcina amabhuku ezimali maqondana neShejuli 4 kuya ku-7 okwabiwa 9. 10. 11. 12. 13. 14. Imisebenzi yesikhulu esidlulisa imali maqondana nezabelo zeShejuli 4 Imisebenzi yesikhulu esidlulisa imali maqondana nezabelo zeShejuli 5 noma 6 Imisebenzi yesikhulu esamukela imali maqondana nezabelo zeShejuli 4 Imisebenzi yesikhulu esamukela imali maqondana nezabelo zeShejuli 5 noma 7 Imisebenzi yesikhulu esamukela imali maqondana nezabelo ezinemibandela zengqalasizinda eyabelwe izifundazwe Imisebenzi maqondana nezitatimende zezezimali zonyaka kanye nemibiko yonyaka wezi-2022/23 Ingxenye 3 Izindaba ezimaqondana nezabelo zeShejuli 4 kuya ku 7

15. Ukushicilelwa kwezabelo nezinhlaka

16. Ukusetshenziswa kwemali ngokwenhloso nangokuhambisana nemibandela

17. Ukubanjwa kwezabelo

18. Ukumiswa kwezabelo

19. Ukwabiwa kabusha kwezimali

20. Ukuguqulwa kwezabelo 21. Izabelo ezinemibandela ezingasetshenziswanga ISAHLUKO 4 IZINDABA EZIMAQONDANA NAZO ZONKE IZABELO Izidingo zokukhokha 22.

23. Ukuchitshiyelwa kweshejuli yokukhokha 24. 25.

26. Amalungiselelo onyaka wezi-2023/24 nonyaka wezi-2024/25

27. Ukudluliswa kwemali ngaphambi kokuqala koMthetho wokweHlukaniswa Imali ekhokhwe ngephutha noma ngokukhwabanisa Izabelo ezintsha ngesikhathi sonyaka wemali nezabelo zeShejuli 7 kweNgenisomali yonyaka wezimali wezi-2023/24 ISAHLUKO 5 IMISEBENZI NAMANDLA OMASIPALA, UMNYANGO WEZIMALI WEZIFUNDAZWE KANYE NOMNYANGO WEZIMALI KAZWELONKE 28. 29. 30. Imisebenzi yomasipala Imisebenzi namandla omnyango wezezimali wezifundazwe Imisebenzi namandla oMnyango Wezezimali kaZwelonke 5 10 15 20 25 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za

6 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 6 CHAPTER 6 GENERAL 31. Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations 32. Irregular expenditure Financial misconduct 33.

34. Delegations and assignments

35. Departures Regulations 36. Repeal of laws and savings 37. Short title and commencement 38. Equitable division of revenue raised nationally among the three spheres of govern- ment SCHEDULE 1 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 2 Determination of each municipality’s equitable share of the local government sphere’s share of revenue raised nationally SCHEDULE 3 SCHEDULE 4 Part A Allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets Allocations to municipalities to supplement the funding of programmes or functions funded from municipal budgets Part B SCHEDULE 5 Part A Specific purpose allocations to provinces Part B Specific purpose allocations to municipalities SCHEDULE 6 Part A 5 10 15 20 25 30 Allocations-in-kind to provinces for designated special programmes 35 Allocations-in-kind to municipalities for designated special programmes Part B SCHEDULE 7 Part A Allocations to provinces for immediate disaster response 40 Allocations to municipalities for immediate disaster response Part B This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 7 Ino. 05 ka 2022 7 ISAHLUKO 6 OKUJWAYELEKILE 31. Izikweletu zezindleko ezenzeke ngokuphulwa kwemigomo yokubusa ngoku- bambisana nobudlelwane phakathi kohulumeni Izindleko ezingekho emthethweni 32.

32. Expenditure of an allocation in Part B of Schedule 4 or Part B of Schedule 5 is irregular expenditure in terms of the Municipal Finance contrary to this Act Management Act, except if it is unauthorised expenditure in terms of the Municipal Finance Management Act. 10 15 20 25 Financial misconduct 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). 30 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 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 35 40 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. This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 63 63 (3) UMnyango Wezezimali Kazwelonke ungafaka embikweni wesabelo esilinganayo kanye nezabelo ezinemibandela ngokwalo Mthetho, nanoma yimuphi umbiko owushicilelayo— (a) ehlanganisa izitatimende ezishicilelwe iminyango yezezimali yezifundazwe ezihlongozwe esigabeni sama-71(7) soMthetho Wokuphathwa Kwezimali Zomasipala; kanye 5 (b) namayelana nezimali zikamasipala. ISAHLUKO 6 OKUJWAYELEKILE Izikweletu zezindleko ezenzeke ngokuphulwa kwemigomo yokubusa ngoku- bambisana nobudlelwane phakathi kohulumeni 10 31. (1) Uhlaka lombuso oluyingxenye yengxabano ephakathi kohulumeni mayelana nanoma yikuphi ukuhlinzeka kwalo Mthetho nanoma yikuphi ukuhlukaniswa kodaba lwemali engenayo noma ukwabiwa, kufanele luhambisane nesigaba sama-41 soMthethosisekelo kanye neSahluko sesi-4 soMthetho we-Intergovernmental Relations Framework Act, 2005 (uMthetho 13 wezi-2005). (2) Uma ingxabano ibuyiselwa emuva yinkantolo ngokwesigaba sama-41(4) soMthethosisekelo, ngenxa yokuthi inkantolo ingagculisekile ngokuthi uhlaka lombuso oluya enkantolo luhambisane nesigaba sama-41(3) soMthethosisekelo, izindleko ezenziwe yilolo hlaka lombuso ngokuya enkantolo kumele zithathwe njengezi- ngenanzuzo futhi ezimoshayo. (3) Inani lalezo zindleko ezingenanzuzo nezimoshayo kumele, ngokwezinqubo ezisebenzayo kuMthetho Wokuphathwa Kwezezimali Zomphakathi noma kuMthetho Wokuphathwa Kwezezimali Zikamasipala, libuyiswe, ngaphandle kokulibala, kuwo wonke umuntu obangele ukuthi uhlaka lombuso lungathobeli isigaba sama-41(3) soMthethosisekelo. Izindleko ezingekho emthethweni

32. Izindleko zesabelo esiseNgxenyeni B yaShejuli 4 noma iNgxenye B yaShejuli 5 okuphambene nalo Mthetho ziyizindleko ezingekho emthethweni ngokoMthetho Wokuphathwa Kwezimali Zomasipala, ngaphandle uma kuyizindleko ezingagunyaziwe ngokoMthetho Wokuphathwa Kwezimali Zikamasipala. Ukuxhashazwa kwezezimali 33. (1) Ngaphandle kwanoma yimuphi omunye umthetho ophikisana nalokho, noma yikuphi ukungalandeli ngamabomu noma ngobudedengu izihlinzeko zalo Mthetho kuthathwa njengokuxhashazwa kwezimali. (2) Isigaba sama-84 soMthetho Wokuphathwa Kwezimali Zomphakathi noma isigaba sama-171 soMthetho Wokuphathwa Kwezimali Zomasipala, kuye ngokuthi ikuphi, siyasebenza maqondana nokuxhashazwa kwezimali okuhlongozwe esigatshaneni (1). Ukuthunywa nemisebenzi 34. (1) UNgqongqoshe angase, ngokubhalwe phansi, adlulisele noma yimaphi amandla awaphathisiwe, futhi anikeze noma yimiphi imisebenzi ebekwe kuMnyango Wezezimali Kazwelonke ngokwalo Mthetho, kwisikhulu soMnyango Wezezimali kaZwelonke. (2) Ukudlulisela amandla noma umsebenzi ngokwesigatshana (1) kumsebenzi woMnyango Wezezimali kaZwelonke— (a) kuncike kunoma yimiphi imikhawulo noma imibandela uNgqongqoshe (b) (c) angase ayibeke; ingagunyaza leso sikhulu ukuthi sinikeze amandla, ngokubhalwe phansi, amandla esiwaphathisiwe noma umsebenzi esiwunikeziwe, kunoma yisiphi esinye isikhulu soMnyango Wezezimali kaZwelonke; futhi akususi umthwalo woMnyango Wezezimali Kazwelonke mayelana nokuse- tshenziswa kwamandla awo noma ukwenziwa komsebenzi owabelwe. 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za

64 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 64 (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. 5 (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 10 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) (d) undermines the financial viability of the affected national or provincial impedes the achievement of any object of this Act; impedes an immediate response to a classified disaster; or 15 20 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. 25 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. Repeal of laws and savings 37. (1) Subject to subsection (2)— (a) (b) (c) the Division of Revenue Act, 2021 (Act No. 9 of 2021), except sections 15 and 25, is hereby repealed; sections 15 and 25 of the Division of Revenue Act, 2021, are hereby repealed with effect from 1 July 2022 or the date that this Act takes effect, whichever is the later date; the Division of Revenue Amendment Act, 2021 (Act No. 17 of 2021), is hereby repealed. (2) Any repeal referred to in subsection (1) does not affect— (a) any duty to be performed in terms of any provision of an Act, referred to in subsection (1), after the end of the 2022/23 financial year; and (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 15 of the Division of Revenue Act, 2021, as amended in terms of section 15 or 25 of that Act, applies to funds of a conditional allocation approved for roll-over in terms of section 21(2) of that Act, if that conditional allocation does not continue to exist in terms of this Act. 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 65 65 (3) UNgqongqoshe angashintsha noma ahoxise noma yisiphi isinqumo esithathwe isikhulu ngenxa yokudluliswa kwamandla noma komsebenzi, kuncike kunoma imaphi amalungelo okungenzeka abenawo ngenxa yesinqumo. (4) ILungu loMkhandlu oPhethe elibhekele ezezimali esifundazweni, ngokubhalwe phansi, lingadlulisela noma yimaphi amandla eliphathiswe wona, futhi labele noma yimuphi umsebenzi othweswe umnyango wezezimali wesifundazwe ngokwalo Mthetho, kwisikhulu somnyango wezezimali wesifundazwe. (5) (a) Isikhulu esidlulisa imali, ngokubhala phansi, singadlulisela noma yimaphi amandla esiphathiswe wona, futhi sinikeze noma yimuphi umsebenzi obekwe esabelwe wona, isikhulu esidlulisa imali ngokwalo Mthetho, kwisikhulu emnyangweni waso. (b) Ikhophi yokudluliswa kwamandla okubhalwe phansi kufanele ihanjiswe kuMnya- ngo Wezezimali Kazwelonke. (6) Izigatshana (2) no (3) zisebenza nezinguquko ezidingekayo, ekudluliseleni amandla noma umsebenzi ngokwesigatshana (4) noma (5). Ukuchezuka 35. (1) UNgqongqoshe, uma kunezizathu eziphusile, angagunyaza ukuchezuka esimisweni sohlaka, umthethonqubo owenziwe ngaphansi kwesigaba sama-36 noma umbandela obekwe ngokwalo Mthetho. (2) Ngezinhloso zesigatshana (1), izizathu eziphusile zihlanganisa iqiniso lokuthi ukuhlinzekwa kohlaka, umthethonqubo noma umbandela— (a) akukwazi ukuqaliswa ekusebenzeni; (b) (c) ivimbela ukufezwa kwanoma iyiphi injongo yalo Mthetho; ivimbela ukusabela ngokushesha enhlekeleleni ehlukaniswe ngokwezigaba; noma ibukela phansi ukusebenza kwezimali komnyango kazwelonke noma wesi- fundazwe othintekayo noma umasipala. (d) (3) Noma yikuphi ukuchezuka okugunyazwe ngokwesigatshana (1) kufanele kubeke isikhathi nemibandela yokuchezuka, uma ikhona, futhi kufanele kushicilelwe, ngesazi- so kusoMqulu kaHulumeni. Imithethonqubo

36. UNgqongqoshe ngesaziso kusoMqulu kaHulumeni, angenza imithethonqubo mayelana— (a) noma yini okufanele noma enganqunywa ngokwalo Mthetho; noma (b) noma yikuphi okuhambisanayo noma okuphathekayo noma udaba lwenqubo oludingekayo ukuze kunqunywe ukuze kusetshenziswe ngendlela efanele lo Mthetho. Ukuchithwa komthetho nokonga 37. (1) Kuncike kwisigatshana (2)— (a) uMthetho Wokwabiwa Kwengenisomali, wezi-2021 (uMthetho 9 wezi-2021), (b) ngaphandle kwesigaba se-15 nesama-25, ngalokhu uchithiwe; isigaba se-15 kanye nesama-25 zoMthetho Wokuhlukaniswa Kwengeni- somali, wezi-2021, ngalokhu ziyachithwa kusukela mhlaka-1 kuNtulikazi 2022 noma usuku lo Mthetho oqala ukusebenza ngalo, kuye ngokuthi yiluphi usuku olusekugcineni; 5 10 15 20 25 30 35 40 (c) uMthetho Ochitshiyelwe Wokwahlukaniswa Kwemali Engenayo, wezi-2021 45 (uMthetho 17 wezi-2021), ngalokhu uchithiwe. (2) Noma yikuphi ukuchithwa okukhulunywe ngakho esigatshaneni (1) akuthinti— (a) noma yimuphi umsebenzi okufanele wenziwe ngokwanoma yiziphi izihlinze- ko zoMthetho, okukhulunywe ngazo esigatshaneni (1), ngemva kokuphela konyaka wezimali wezi-2022/23; futhi (b) noma yisiphi isibopho ngokwanoma yisiphi isihlinzeko soMthetho, okukhu- lunywe ngaso esigatshaneni (1), ukuqaliswa kwaso okusasele. (3) Noma yiluphi uhlaka olushicilelwe ngokwesigaba se-15 soMthetho Wokuhlukani- swa Kwemali engenayo wezi-2021, njengoba uchitshiyelwe ngokwesigaba se-15 noma sama-25 salowo Mthetho, lusebenza ezikhwameni zesabelo esinemibandela esigunya- zwe ukuqaliswa ngokwesigaba sama-21(2) walowo Mthetho, uma leso sabelo esi- nemibandela singaqhubeki nokuba khona ngokwalo Mthetho. 50 55 This gazette is also available free online at www.gpwonline.co.za

66 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 Short title and commencement 66

38. This Act is called the Division of Revenue Act, 2022, and takes effect on 1 April 2022 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 Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 67 Isihloko esifishane nokuqalisa ukusebenza 67

38. Lo Mthetho ubizwa ngokuthi uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022, futhi uqala ukusebenza mhlaka 1 kuMbasa 2022 noma ngosuku oshicilelwa ngalo kusoMqulu kaHulumeni, kuye ngokuthi yiluphi usuku lwakamuva. This gazette is also available free online at www.gpwonline.co.za

68 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 68 SCHEDULE 1 EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT Spheres of Government Column A Column B 2022/23 R'000 Forward Estimates 2023/24 R'000 2024/25 R'000 National1,2 Provincial Local TOTAL

33. Ukuxhashazwa kwezezimali

34. Ukuthunywa nemisebenzi

37. Ukuchithwa komthetho nokonga 38. Imithethonqubo Isihloko esifishane nokuqalisa ukusebenza Ukwahlukaniswa ngokulinganayo kwengenisomali eqoqwe kuzwelonke phakathi kwemikhakha yomithathu kahulumeni ISHEJULI 1 ISHEJULI 2 Ukunqunywa kwesabelo esilinganayo sesifundazwe ngasinye sesabelo sezinga lesifundazwe semali eqoqwe kuzwelonke (njengenkokhelo ebhekiswe ngqo esiKhwameni Semali Sikazwelonke) 5 10 15 Ukunqunywa kwesabelo esilinganayo sikamasipala ngamunye sesabelo sezinga likahulumeni wasekhaya sengenisomali eqoqwe kuzwelonke 20 ISHEJULI 3 ISHEJULI 4 Ingxenye A Izabelo eziya ezifundazweni ukwelekelela uxhaso lwezimali lwezinhlelo noma imisebenzi exhaswe kwizabelomali zezifundazwe 25 Izabelo eziya komasipala ukuze zelekelele ukuxhaswa kwemisebenzi exhaswe kwizabelomali zomasipala Ingxenye B ISHEJULI 5 Ingxenye A Izabelo eziya ezifundazweni ngenhloso ethile Ingxenye B Izabelo eziya komasipala ngenhloso ethile ISHEJULI 6 Ingxenye A Izabelo ezingaqondile ezifundazweni ezabelwa izinhlelo ezikhethekile eziqokiwe Izabelo ezingaqondile komasipala ezabelwa izinhlelo ezikhethekile eziqokiwe Ingxenye B ISHEJULI 7 Ingxenye A Imihlinzeko engabelwanga izifundazwe ukuze kubhekanwe nenhlekelele Imihlinzeko engabelwanga omasipala ukuze kubhekanwe nenhlekelele Ingxenye B 30 35 40 This gazette is also available free online at www.gpwonline.co.za

8 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 8 CHAPTER 1 INTERPRETATION AND OBJECTS OF ACT Interpretation 1. (1) In this Act, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Public Finance Management Act or the Municipal Finance Management Act has the meaning assigned to it in the Act in question, and— ‘‘accreditation’’ means accreditation of a municipality, in terms of section 10(2) of the Housing Act, 1997 (Act No. 107 of 1997), to administer national housing programmes, read with Part 3 of the National Housing Code, 2009 (Financial Interventions: Accreditation of Municipalities); ‘‘allocation’’ means the equitable share allocation to the national sphere of government in Schedule 1, a province in Schedule 2 or a municipality in Schedule 3, or a conditional allocation; ‘‘category A, B or C municipality’’ means a category A, B or C municipality envisaged in section 155(1) of the Constitution; ‘‘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 an emergency as defined in paragraph 2.3.1(a) or (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; ‘‘Maths, Science and Technology Grant’’ means the Maths, Science and Technology Grant referred to in Part A of Schedule 5; 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 9 Ino. 05 ka 2022 9 ISAHLUKO 1 UKUCHAZWA NEZINHLOSO ZOMTHETHO Ukuchazwa ukugunyazwa ngokwesigaba kukamasipala, 1. (1) Kulo Mthetho, ngaphandle uma ingqikithi isho okuhlukile, noma yiliphi igama noma inkulumo enikezwe incazelo eMthethweni Wokuphathwa Kwezimali Zikahu- lumeni noma uMthetho Wokuphathwa Kwezimali Zomasipala linikeziwe incazelo kulo Mthetho okukhulunywa ngawo, futhi— ‘‘ukugunyazwa’’ kusho se-10(2) soMthetho wezeZindlu, we-1997 (uMthetho 107 we-1997), ukuze ulawule izinhlelo zezindlu zikazwelonke, funda neNgxenye 3 yeKhodi Yezindlu Kazwelonke, 2009 (Ukungenelela Kwezezimali: Ukugunyazwa Komasipala); ‘‘isabelo’’ kusho ukwabelwa okulinganayo esigabeni sikahulumeni kazwelonke ku- Shejuli 1, isifundazwe esikuShejuli 2 noma umasipala okuShejuli 3, noma isabelo esinemibandela; ‘‘isigaba A, B noma C sikamasipala’’ kushiwo umasipala wesigaba A, B noma C ohlongozwe esigabeni sama-155(1) soMthethosisekelo; ‘‘inhlekelelele ehlelwe ngokwemikhakha’’ kusho inhlekelele echazwe njengenhle- kelele kazwelonke, yesifundazwe noma yendawo ngokwesigaba sama-23 soMthetho wokuLawulwa kweziNhlekelele wezi-2002 (uMthetho 57 wezi-2002); ‘‘isabelo esinemibandela’’ kushiwo isabelo esinikezwa isifundazwe noma umasipala esivela kwisabelo sikahulumeni kazwelonke semali engenayo eqoqwe kuzwelonke, ehlongozwe soMthethosisekelo, njengoba kubekiwe kuShejuli 4, 5, 6 noma 7; ‘‘Umthethosisekelo’’ Kusho uMthethosisekelo waseNingizimu Afrika we-1996; ‘‘inkampani ye-akhawunti yamadiphozithi omphakathi’’ kusho i-akhawunti yasebhange yesiKhwama seNgenisomali esiFundazweni esiphethwe yiNkampani yamaDiphozithi Omphakathi, eyasungulwa yi-Corporation for Public Deposits Act, 1984 (Umthetho 46 we-1984); ‘‘Isibonelelo seNgqalasizinda yezeMfundo’’ kusho Isibonelelo seNgqalasizinda yezeMfundo okukhulunywa ngakho eNgxenyeni A yaShejuli 4; ‘‘Unyaka wezezimali’’ kusho, maqondana— sama-214(1)(c) esigabeni (a) nomnyango kazwelonke noma wesifundazwe, unyaka ophela mhla zi- ngama-31 kuNdasa; noma (b) umasipala, unyaka ophela mhla zingama-30 kuNhlangulana; ‘‘uhlaka’’ kusho imibandela nolunye ulwazi mayelana nesabelo esinemibandela esishicilelwe ngokwesigaba 15 noma 25; ‘‘Isibonelelo Sokuvuselela ingqalasizinda yeSikhungo Sezempilo’’ kusho Isibonelelo Sokuvuselela ingqalasizinda yeSikhungo Sezempilo okukhulunywa ngaso eNgxenyeni A yaShejuli 5; ‘‘izindlu eziphuthumayo’’ kusho isimo esiphuthumayo njengoba kuchaziwe endimeni 2.3.1(a) noma (b) yoHlelo Lwezindlu Eziphuthumayo oluqukethwe kwiKhodi kaZwelonke eshicilelwe ngokwesigaba se-4 soMthetho weZindlu we-1997 (uMthetho 107 we-1997); ‘‘Isibonelelo Sokuthuthukiswa Kwezindawo Zokuhlala Abantu’’ kusho isibonelelo Sokuthuthukiswa Kwezindawo Zokuhlala Kwabantu okukhulunywa ngaso eNgxenyeni A yeShejuli 5; ‘‘umthetho’’ kusho umthetho kazwelonke noma umthetho wesifundazwe njengoba kuchaziwe esigabeni sama-239 soMthethosisekelo; ‘‘isigaba sokuqala sokugunyazwa’’ kushiwo ukugunyazwa ukunikeza abaphathi abahlomulayo, ukuhlela isabelomali soxhaso kanye nokwabiwa, kanye nokuphathwa nokulawulwa kohlelo olubalulekile lwezinhlelo zikazwelonke zezindlu; ‘‘isigaba sesibili sokugunyazwa’’ kusho ukugunyazwa ukunikeza ukuphathwa kohlelo olugcwele kanye nokuphathwa kwawo wonke amathuluzi ezindlu nezinhlelo zezindlu zikazwelonke ngaphezu kwezibopho ezingaphansi kokugunyazwa kwezinga lokuqala. ‘‘Isibonelelo Sezibalo, Isayensi Nezobuchwepheshe’’ kusho Isibonelelo Sezibalo, Isayensi Nezobuchwepheshe okukhulunywa ngakho eNgxenyeni A yeShejuli 5; ’’uhlaka lwezindleko zesikhathi esimaphakathi’’ kusho uhlaka lwesabelomali olusetshenziswa nguMgcinimafa kaZwelonke, olu— (a) humusha izinqubomgomo nezinhlelo zikahulumeni zibe uhlelo lokusebenzisa imali lweminyaka eminingi; futhi 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

10 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 10 ‘‘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- ment; ‘‘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; (iii) 1 January to 31 March; or (iv) 1 April to 30 June; ‘‘receiving officer’’ means, in relation to— 5 10 15 20 25 30 35 40 45 50 (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 55 municipality, the accounting officer of the municipality; This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 11 11 (b) khuthaza ukwenza izinto obala, ukuthembeka kanye nokuphathwa ngempumelelo kwezimali zomphakathi; Umthetho Wokuphathwa Kwezimali Zomasipala’’ kusho uHulumeni Wasekhaya: Umthetho Wokuphathwa Kwezimali Zomasipala wezi-2003 (uMthetho 56 wezi-2003); ‘‘Umthetho weZakhiwo Zomasipala’’ kushiwo uHulumeni Wasekhaya: Umthetho weZakhiwo Zomasipala we-1998 (uMthetho 117 we-1998); ‘‘Umthetho Wezinhlelo Zomasipala’’ kusho uHulumeni Wasekhaya: Umthetho Wezinhlelo Zomasipala wezi-2000 (uMthetho 32 wezi-2000); ‘‘Isibonelelo Sokubambisana Kwezokuthuthukiswa Komakhelwane’’ kusho Isibonelelo Sokubambisana Kwezokuthuthukiswa Komakhelwane okukhulunywa ngakho eNgxenyeni B yaShejuli 5 noma iNgxenye B yaShejuli 6; ‘‘uhlaka lombuso’’ kusho uhlaka lombuso njengoba kuchaziwe esigabeni sama-239 soMthethosisekelo; ‘‘ukukhokha ngokweqile’’ kusho ukudluliswa kwemali engaphezu kwenani elinikezi- we lesabelo noma ukudluliswa kwesabelo esingaphezu kwesamba esisebenzayo ohlelweni lokukhokha; ‘‘ishejuli yokukhokha’’ kusho ishejuli ebeka— (a) inani lokudluliswa ngakunye kwesabelo esilinganayo sesifundazwe noma isabelo esinemibandela sesifundazwe noma umasipala okufanele sidluliselwe ngokwalo Mthetho; (b) usuku okufanele kukhokhwe ngalo ukudluliswa ngakunye; futhi (c) kumuntu, futhi kuyiphi i-akhawunti yasebhange, ukudluliselwa ngakunye okufanele kukhokhwe kuyo; ‘‘nquma’’ kusho ukunquma ngomthetho ngokwesigaba sama-37; ‘‘i-akhawunti yasebhange eyinhloko’’, maqondana— (a) nesifundazwe, kushiwo i-akhawunti yasebhange yesiKhwama seNgenisomali sesiFundazwe, ehlongozwe esigabeni sama-21(2) soMthetho wokuPhathwa kweziMali zikaHulumeni futhi lapho isikhulu sokucwaninga amabhuku somnyango wezemali zesifundazwe siqinisekisile kumnyango wemali kaZwelonke; noma (b) umasipala, kushiwo i-akhawunti yasebhange kamasipala njengoba kunqu- nywe ngokwesigaba se-8 soMthetho Wokuphathwa Kwezimali Zomasipala; ‘‘Isibonelelo Sokunakekelwa Kwemigwaqo Yezifundazwe’’ kusho Isibonelelo Soku- nakekelwa Kwemigwaqo Yezifundazwe okukhulunywa ngaso eNgxenyeni A yaShejuli 4; ‘‘Umthetho Wokuphathwa Kwezezimali ZikaHulumeni’’ kuchaza Umthetho Woku- phathwa Kwezezimali ZikaHulumeni we-1999 (uMthetho 1 we-1999); ‘‘Isibonelelo Sokuxhumana Sezokuthutha Zomphakathi’’ kusho Isibonelelo Soku- xhumana Sezokuthutha Zomphakathi okukhulunywa ngaso eNgxenyeni B yaShejuli 5; ‘‘Isibonelelo Sokusebenza Kwezokuthutha Zomphakathi’’ kusho Isibonelelo Soku- sebenza Kwezokuthutha Zomphakathi okukhulunywa ngayo eNgxenyeni A yaShejuli 4; ‘‘ikota’’ kusho, maqondana— (a) nomnyango kazwelonke noma wesifundazwe, esikhathini esisuka mhla— (i) (ii) (iii) (iv) lu-1 kuMbasa kuya ku-30 kuNhlangulana; lu-1 kuNtulikazi kuya ku-30 kuMandulo; lu-1 kuMfumfu kuya ku-31 kuZibandlela; noma lu-1 kuMasingana kuya ku-31 kuNdasa; noma (b) nomaspala, esikhathini esisuka mhla— (i) (ii) (iii) (iv) lu-1 kuNtulikazi kuya ku-30 kuMandulo; lu-1 kuMfumfu kuya ku-31 kuZibandlela; lu-1 kuMasingana kuya ku-31 kuNdasa; noma lu-1 kuMbasa kuya ku-30 kuNhlangulana; ‘‘isikhulu esamukela imali’’ kusho, maqondana— (a) (b) Isabelo saShejuli 4, 5 noma 7 esidluliselwe esifundazweni, isikhulu esicwaninga amabhuku ezimali zomnyango wesifundazwe esithola leso sabelo noma ingxenye yaso yezindleko ngesabelo esivela kwiSikhwama Semali Yesifundazwe; noma Isabelo saShejuli 4, 5 noma 7 esidluliswa noma esihlinzekwe ngohlobo kumasipala, isikhulu esicwaninga amabhuku sikamasipala; ‘‘umnyango wesifundazwe owamukelayo’’, maqondana noShejuli 4, 5 noma 7 esabelweni esidluliselwe esifundazweni, kushiwo umnyango wesifundazwe owamukela leso sabelo noma ingxenye yaso yezindleko ngesabelo esiphuma esiKhwameni seNgenisomali yesiFundazwe; 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

12 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 12 ‘‘receiving provincial department’’ means, in relation to a Schedule 4, 5 or 7 allocation transferred to a province, the provincial department which receives that allocation or a portion thereof for expenditure through an appropriation from its Provincial Revenue Fund; ‘‘School Infrastructure Backlogs Grant’’ means the School Infrastructure Backlogs Grant referred to in Part A of Schedule 6; ‘‘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

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 CHAPTER 2 EQUITABLE SHARE ALLOCATIONS Equitable division of revenue raised nationally among spheres of government 3. (1) Revenue raised nationally in respect of the 2022/23 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 2023/24 financial year and the 2024/25 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. 40 45 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 2022/23 financial year is set out in Column A of Schedule 2. This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 13 13 ‘‘Isibonelelo Sokusalela emuva Kwengqalasizinda Yesikole’’ Isibonelelo Sokusalela emuva Kwengqalasizinda Yesikole okukhulunywa ngakho eNgxenyeni A yaShejuli 6; ‘‘lo Mthetho’’ ubandakanya noma yiluphi uhlaka noma isabelo esishicilelwe, nanoma yimuphi umthethonqubo owenziwe, ngokwalo Mthetho; ‘‘isikhulu esidlulisa imali’’ kushiwo isikhulu esicwaninga amabhuku somnyango kazwelonke esidlulisa isabelo saShejuli 4, 5 noma 7 esifundazweni noma kumasipala noma esisebenzisa isabelo saShejuli 6 egameni lesifundazwe noma umasipala; ‘‘Isibonelelo Sokuthuthukiswa Kwezindawo Zasedolobheni’’ kusho Isibonelelo Sokuthuthukiswa Kwezindawo Zasedolobheni okukhulunywa ngaso eNgxenyeni B yaShejuli 4; kanye ‘‘usuku lokusebenza’’ kusho noma yiluphi usuku, ngaphandle koMgqibelo, iSonto noma iholide njengoba kuchaziwe kuMthetho Wamaholide Omphakathi we-1994 (uMthetho 36 we-1994). (2) Noma yisiphi isivumelwano, ukuvunywa, ukuqinisekiswa, isinqumo, ukunquma, umyalelo, isaziso noma isicelo ngokwalo Mthetho kufanele sibhalwe phansi. 5 10 15 Izinhloso zoMthetho

16 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 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 2022/23 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 2023/24 financial year and the 2024/25 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) If any expenditure from contingencies is approved in terms of section 6 of the Appropriation Act, 2022, to increase any conditional allocation to provinces, the National Treasury must increase the allocation per province by notice in the Gazette. (b) The increase referred to in paragraph (a) takes effect on the date of publication in the Gazette. (c) If a conditional allocation in Part A of Schedule 5 or 6 is increased in terms of paragraph (a), the National Treasury must amend the notice published in terms of section 15 by notice in the Gazette. (d) Section 23 of this Act applies with the necessary changes in relation to the increase referred to in paragraph (a). Conditional allocations to municipalities 8. (1) Conditional allocations to municipalities in respect of the 2022/23 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 2023/24 financial year and the 2024/25 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 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 17 17 ISAHLUKO 3 IZABELO EZINEMIBANDELA EZIFUNDAZWENI NAKOMASIPALA Ingxenye 1 Izabelo ezinemibandela Izabelo ezinemibandela eziya ezifundazweni 7. (1) Izabelo ezinemibandela ezifundazweni zonyaka wezimali wezi-2022/23 ziphuma engxenyeni yemali engenayo kahulumeni kazwelonke eqoqwe kuzwelonke, zibhalwe— (a) Engxenyeni A yaShejuli 4, ecacisa izabelo eziya ezifundazweni ukuze zelekelele ukuxhaswa kwezinhlelo noma imisebenzi exhaswe kwisabelomali sesifundazwe; (b) Engxenyeni A yaShejuli 5, ecacisa izabelo eziya esifundazweni ngenhloso ethile; (c) Engxenyeni A yaShejuli 6, ecacisa izabelo ezifanayo eziya ezifundazweni kwenzelwa izinhlelo ezikhethekile eziqokiwe; kanye (d) Engxenyeni A yaShejuli 7, ecacisa izimali ezingabelwe izifundazwe ezithile, ezingakhishelwa izifundazwe ukuze kuxhaswe ukusabela ngokushesha ezi- mweni zezinhlekelele noma zezindlu eziphuthumayo. (2) Ukwabiwa okuhlosiwe kwezabelo ezinemibandela eziya ezifundazweni zisuka engxenyeni yemali engenayo kuhulumeni kazwelonke okulindeleke ukuthi iqoqwe kuzwelonke onyakeni wezimali wezi-2023/24 kanye nonyaka wezimali wezi-2024/25, esingaphansi kweMithetho Yokuhlukaniswa Kwemali Engenayo yaleyo minyaka, ibekwe kwiKholamu B yamaShejuli okukhulunywa ngawo esigatshaneni (1). (3) (a) Uma noma yiziphi izindleko ezivela ezimeni eziphuthumayo zigunyazwa ngokwesigaba se-6 soMthetho Wokwabiwa Kwezimali, wezi-2022, ukuze kwenyuswe isabelo esilinganayo sezifundazwe, Umnyango Wezimali Kazwelonke kufanele unyuse isabelo esilinganayo esifundazweni ngasinye noma kumasipala ngamunye ngesaziso kusoMqulu kahulumeni. (b) Ukwenyuswa okukhulunywa ngakho endimeni (a) kuqala ukusebenza ngosuku okushicilelwe ngalo kusoMqulu kaHulumeni. (c) Uma isabelo esinemibandela eNgxenyeni A yaShejuli 5 noma 6 sinyuswa ngokwendima (a), Umnyango kaHulumeni Wezimali kumele uchibiyele isaziso esishicilelwe ngokwesigaba se-15 kusoMqulu kaHulumeni. (d) Isigaba sama-23 salo Mthetho sisebenza nezinguquko ezidingekayo maqondana nokwenyuswa okukhulunywa ngakho endimeni (a). 5 10 15 20 25 30 35 Izabelo ezinemibandela eziya komasipala 8. (1) Izabelo ezinemibandela ezifundazweni zonyaka wezimali wezi-2022/23 ziphuma engxenyeni yemali engenayo kahulumeni kazwelonke eqoqwe kuzwelonke, zibhalwe— (a) Engxenyeni B yaShejuli 4, ecacisa izabelo eziya komasipala ukuze zelekelele 40 ukuxhaswa kwemisebenzi exhaswe kwisabelomali somasipala; (b) Engxenyeni B yaShejuli 5, ecacisa izabelo eziya komasipala ngenhloso ethile; (c) Engxenyeni B yaShejuli 6, ecacisa izabelo ezingaqondile komasipala kwenzelwa izinhlelo ezikhethekile eziqokiwe; kanye (d) Engxenyeni B yaShejuli 7, ecacisa izimali ezingabelwe omasipala abathile, ezingakhishelwa omasipala ukuze kuxhaswe ukusabela ngokushesha ezi- mweni zezinhlekelele noma zezindlu eziphuthumayo. (2) Ukwabiwa okuhlosiwe kwezabelo ezinemibandela eziya komasipala zisuka engxenyeni yemali engenayo kuhulumeni kazwelonke okulindeleke ukuthi iqoqwe kuzwelonke onyakeni wezimali wezi-2023/24 kanye nonyaka wezimali wezi-2024/25, esingaphansi kweMithetho Yokuhlukaniswa Kwemali Engenayo wonyaka yaleyo minyaka, ibekwe kwiKholamu B yamaShejuli okukhulunywa ngawo esigatshaneni (1). (3) (a) Umasipala ohlose ukwenza isibambiso ngesabelo esinemibandela, noma ingxenye yalokho, njengokuphepha kwanoma iziphi izibopho ngokwesigaba sama-48 soMthetho Wokuphathwa Kwezimali Zomasipala, kumele ngaphezu kokwazisa Umnyango Wezimali Zikazwelonke ngokwesigaba sama-46(3) soMthetho ngaleyo nhloso, azise isikhulu esidlulisa imali kanye nomnyango ofanele wezimali ze- 45 50 55 This gazette is also available free online at www.gpwonline.co.za

18 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 18 treasury of that intention and provide the transferring officer and National Treasury at least 21 days to comment before seeking the approval of the municipal council. (b) A municipality must submit financial and non-financial reports, in the format and on the dates determined by the National Treasury, for any project pledged to be partially or fully funded by using a conditional allocation, or a portion thereof, as security as envisaged in paragraph (a). (4) (a) If any expenditure from contingencies is approved in terms of section 6 of the Appropriation Act, 2022, to increase any conditional allocation to municipalities, the National Treasury must increase the allocation per municipality by notice in the Gazette. (b) The increase referred to in paragraph (a) takes effect on the date of publication in 5 10 the Gazette. (c) If a conditional allocation in Part B of Schedule 5 or 6 is increased in terms of paragraph (a), the National Treasury must amend the notice published in terms of section 15 by notice in the Gazette. (d) Section 23 of this Act applies with the necessary changes in relation to the increase 15 referred to 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 2022/23 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. 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 19 19 sifundazwe, bese ebanika okungenani ngaphambi kokufuna imvume yomkhandlu kamasipala. izinsuku ezingama-21 ukuba baphawule (b) Umasipala kumele ulethe imibiko yezezimali nemibiko okungesiyo eyezezimali, ngendlela nangosuku olunqunywe Umnyango Wezezimali Kazwelonke, wanoma iyiphi iphrojekthi ethembise ukuthi izoxhaswa ingxenye noma ngokugcwele ngokusebenzisa isabelo esinemibandela, noma ingxenye, njengesibambiso njengoba kuhlongoziwe endimeni (a). (4) (a) Uma noma yiziphi izindleko ezivela ezimweni eziphuthumayo zigunyazwa ngokwesigaba se-6 soMthetho Wokwabiwa Kwezimali, wezi-2022, ukuze kwenyuswe isabelo esilinganayo komasipala, Umnyango Wezimali Kazwelonke kufanele unyuse isabelo esilinganayo kumasipala ngesaziso kusoMqulu kahulumeni. (b) Ukwenyuswa okukhulunywa ngakho endimeni (a) kuqala ukusebenza ngosuku okushicilelwe ngalo kusoMqulu kahulumeni. (c) Uma isabelo esinemibandela eNgxenyeni B yaShejuli 5 noma 6 sinyuswa ngokwendima (a), Umnyango kaHulumeni Wezimali kumele uchibiyele isaziso esishicilelwe ngokwesigaba se-15 kusoMqulu kaHulumeni. (d) Isigaba sama-23 salo Mthetho sisebenza nezinguquko ezidingekayo maqondana nokwenyuswa okukhulunywa ngakho endimeni (a). 5 10 15 Ingxenye 2 Imisebenzi yezikhulu ezigcina amabhuku ezimali maqondana neShejuli 4 kuya ku-7 okwabiwa 20 Imisebenzi yesikhulu esidlulisa imali maqondana nezabelo zeShejuli 4 9. (1) Isikhulu esidlulisa imali sesabelo saShejuli 4 kumele— (a) siqinisekise ukuthi zonke izimali eziya ezifundazweni nakomasipala— (i) zifakwa kuphela kwi-akhawunti yebhange eyinhloko yesifundazwe 25 (ii) esifanele noma umasipala ofanele; futhi senziwa ngokuhambisana nohlelo lokukhokha olunqunyiwe ngokwesi- gaba sama-22, ngaphandle uma izabelo zibanjiwe noma zimisiwe ngokwesigaba se-12 noma se-18; (b) ukuqapha imininingwane yokusebenza kwezezimali nokungeyona eyezimali yezinhlelo ezixhaswe ingxenye noma ngokugcwele ngesabelo esiseNgxenye- ni A yaShejuli 4, ngokuhambisana nesigatshana (2) nohlaka olusebenzayo; (c) ukuqapha imininingwane yokusebenza kwezezimali nokungeyona eyezimali yeSibonelelo Sokuthuthukiswa Kwezindawo Zasemadolobheni kuqhathani- swe nesabelomali semali enkulu kanye nohlelo lokuqaliswa kokulethwa kwezidingo nesabelomali; (d) ukuthobela uhlaka olusebenzayo; (e) ngokohlaka olusebenzayo, ukungenisa kuMnyango Wezezimali Kazwelonke umbiko wekota wokusebenza kwezezimali kanye nokungewona owezezi- mali, ezinsukwini ezingama-45 ngemuva kokuphela kwekota ngayinye; futhi (f) Ukuhlola ukusebenza kwezinhlelo ezixhaswe ngokugcwele noma ezixhaswe ingxenye ngesabelo bese ethumela loko kuhlolwa Emnyangweni Wezezimali Kazwelonke zingakapheli izinyanga ezine ngemva kokuphela konyaka wezezimali wezi-2022/23, kusebenza emnyangweni yezifundazwe noma komasipala. (2) Noma iluphi uhlelo lokuqapha noma indlela esetshenziswayo ukuqapha iminini- ngwane yokusebenza kwezezimali nokungeyona eyezimali yohlelo oluxhaswe ingxenye noma oluxhaswe ngokugcwele ngesabelo saShejuli 4, kumele— (a) kufanele igunyazwe Umnyango Wezezimali Kazwelonke; (b) akumele kuthweswe umthwalo ongaphezulu wokuphatha ekwamukeleni izikhulu ngaphezu kokunikezwa kokuphathwa okujwayelekile nolwazi lwesabelomali; (c) kufanele ihambisane futhi ihlanganiswe futhi ingaphindaphindi ezinye izinhlelo ezifanele zikazwelonke, zezifundazwe kanye nezasekhaya; futhi iseke ukuthotshelwa nesigaba se-11(2). (d) (3) Uhlaka lungabeka umsebenzi esikhulwini esigcina amabhuku ezimali somnyango kazwelonke noma sesifundazwe, ngaphandle kwesikhulu esidlulisa imali noma esamukela imali esifaka isandla ekufezweni kwenhloso yokwabiwa futhi isikhulu sokugcina amabhuku emali kumele sithobele umsebenzi. 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za

20 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 20 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 5 regarding the use of the allocation by— (aa) a province, have been approved before the start of the financial year; 10 or (bb) a municipality, shall be approved before the start of the financial year; (b) in respect of Schedule 5 allocations— (i) information required to be transfer funds only after receipt of all 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 2022/23 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 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 21 21 Imisebenzi yesikhulu esidlulisa imali maqondana nesabelo seShejuli 5 noma 6 10. (1) Isikhulu esidlulisa imali sesabelo seShejuli 5 noma 6 kumele— (a) zingakapheli izinsuku eziyi-14 emva kokuba uqalile ukusebenza lo Mthetho, siqinisekise Emnyangweni Wezimali Kazwelonke ukuthi— (i) noma ikuphi ukuqapha noma uhlelo olusetshenziswayo, luyahambisana futhi luhlanganisiwe futhi aluphindaphindi ezinye izinhlelo ezifanele zikazwelonke, zezifundazwe noma zasekhaya; futhi (ii) noma iziphi izinhlelo ezidingeka ngokohlaka lwesabelo saShejuli 5 5 mayelana nokusetshenziswa kwesabelo— (aa) isifundazwe, esigunyazwe ngaphambi kokuqala konyaka wezezi- 10 mali; noma (bb) umasipala, uzogunyazwa ngaphambi kokuqala konyaka wezimali; (b) maqondana nezabelo zaShejuli 5— (i) ukudluliswa kwemali kuphela uma sekutholwe yonke imininingwane edingekayo ukuba ilethwe yisikhulu esamukela imali ngokwalo Mthetho nangemva kokuhambisa yonke imininingwane efanele Emnyangweni Wezimali Kazwelonke; (ii) dlulisa izimali ngokuhambisana nohlelo lokukhokha olunqunyiwe ngokwesigaba sama-22, ngaphandle uma izabelo zibanjiwe noma zimisiwe ngokwesigaba se-12 noma se-18; (iii) afake izimali kwi-akhawunti yebhange eyinhloko yesifundazwe esi- fanele noma umasipala ofanele kuphela; futhi (c) Ukuthobela uhlaka olusebenzayo. (2) Isikhulu esidlulisa imali kufanele sihambise yonke imininingwane efanele kanye nemibhalo okukhulunywa ngayo esigatshaneni (1)(a) Emnyangweni Wezimali Kazwe- lonke zingakapheli izinsuku eziyi-14 emva kokuba uqalile ukusebenza lo Mthetho. (3) Isikhulu esidlulisa imali esingakathobeli isigatshana (1), kumele sidlulise isabelo ngendlela eyalelwe Umnyango Wezimali Kazwelonke, okuhlanganisa ukudlulisa isabelo njengesabelo esingenayo imibandela. (4) Ngaphambi kokudlulisa okokuqala imali yanoma isiphi isabelo ngokwesigatshana (1)(b), isikhulu esidlulisa imali kumele siqaphele noma yisiphi isaziso ngokwesigaba sama-30(1) esiqukethe imininingwane yama-akhawunti ayinhloko asebhange. (5) Isikhulu esengamele sesabelo saShejuli 5 kumasipala sinomthwalo wokuqapha imininingwane yokusebenza kwezezimali nokungeyona eyezimali yezinhlelo ezi- xhaswe isabelo. (6) (a) Isikhulu esidlulisa imali sesabelo saShejuli 5 noma 6 kumele, njengengxenye yombiko ohlongozwe esigabeni sama-40(4)(c) soMthetho Wokuphathwa Kwezimali, kodwa kuncike endimeni (b), sihambise ulwazi, ngendlela enqunywe Umnyango Wezemali Kazwelonke, kule nyanga okukhulunywa ngayo, nangonyaka wezimali wezi-2022/23 kuze kube sekupheleni kwaleyo nyanga— (i) (ii) (iii) (iv) emalini edluliselwe esifundazweni noma kumasipala; emalini yanoma isiphi isifundazwe noma umasipala ebanjiwe noma emisiwe ngokwesigaba se-17 noma se-18, izizathu zokugodla noma zokumisa kanye nezinyathelo ezithathwe isikhulu esidlulisa imali nesikhulu esamukela imali ukubhekana nezindaba noma izimbangela zokuthi kube nesidingo sokubamba noma ukumisa ukukhokha; izindleko zangempela ezitholwe isifundazwe noma umasipala mayelana nesabelo saShejuli 5; izindleko zangempela ezitholwe isikhulu esidlulisa imali mayelana nesabelo saShejuli 6; (v) noma yiluphi udaba noma ulwazi olungase ludingwe uhlaka olusebenzayo mayelana nesabelo esithile; futhi ezinye izindaba njengoMnyango Wezimali Kazwelonke zinganquma. (vi) (b) Ngezinhloso zesicelo sendima (a) kuya eNgxenyeni B yaShejuli 5, esikhathini sezinsuku eziyi-15 esihlongozwe esigabeni sama-40(4)(c) soMthetho Wokuphathwa Kwezimali Zomphakathi kumele kuqondwe ngokuthi kuchaza isikhathi sezinsuku ezingama-20. (7) A Isikhulu esidlulisa imali kumele sihambise Emnyangweni Wezimali Kazwe- lonke— (a) umbiko wesifundazwe wanyanga zonke mayelana nezindleko zengqalasizi- nda exhaswe ingxenye noma ngokugcwele ngemali yeSibonelelo Sokuvuse- Isibonelelo Kazwelonke Somshwalense lela Ingqalasizinda Yezempilo, 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

22 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 22 Technology Grant, within 22 days after the end of each month, in the format determined by the National Treasury; and (b) a quarterly performance report on all programmes partially or fully funded by a Schedule 5 or 6 allocation within 45 days after the end of each quarter, in accordance with the applicable framework. (8) The transferring officer must evaluate the performance of all programmes partially or fully funded by a Schedule 5 or 6 allocation and submit such evaluations to the National Treasury within four months after the end of the 2022/23 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 2022, December 2022, March 2023 and June 2023, 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) 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 (ii) 5 10 15 20 25 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 23 23 Wezempilo, Isibonelelo Sokusalela emuva Kwengqalasizinda Yesikole noma Isibonelelo Sezibalo, Isayensi nezobuChwepheshe, zingakapheli izinsuku ezingama-22 emva kokuphela kwenyanga ngayinye, ngendlela enqunywe Umnyango Wezemali Kazwelonke; futhi (b) umbiko wekota wokusebenza wazo zonke izinhlelo ezixhaswe ingxenye noma ngokugcwele ngesabelo saShejuli 5 noma 6 ezinsukwini ezingama-45 ngemuva kokuphela kwekota ngayinye, ngokuhambisana nohlaka oluse- benzayo. (8) Isikhulu esidlulisa imali kumele sihlole ukusebenza kwazo zonke izinhlelo ezixhaswe ngokugcwele noma ezixhaswe ingxenye ngesabelo saShejuli 5 noma 6 bese ethumela loko kuhlolwa Emnyangweni Wezezimali Kazwelonke zingakapheli izinya- nga ezine ngemva kokuphela konyaka wezezimali wezi-2022/23, kusebenza emnya- ngweni yezifundazwe noma komasipala. (9) Isikhulu esidlulisa imali seSibonelelo Sokuthuthukiswa Kwezindawo Zokuhlala Abantu singadlulisela Isibonelelo esifundazweni kuphela uma isikhulu esamukela imali sesihambisane nesigaba se-12(6)(a) no (b). (10) Uhlaka lungabeka umsebenzi kwisikhulu sokugcina amabhuku ezimali somnya- ngo kazwelonke noma sesifundazwe, ngaphandle kwesikhulu esidlulisa imali noma esamukela imali esifaka isandla ekufezweni kwenhloso yokwabiwa futhi isikhulu sokugcina amabhuku emali kumele sithobele umsebenzi. Imisebenzi yesikhulu esamukela imali maqondana nezabelo zeShejuli 4 11. (1) Isikhulu esamukela imali sesabelo saShejuli 4 sinomthwalo— (a) wokuthobela uhlaka olusebenzayo; kanye (b) nendlela isabelo esamukelwe kwisikhulu esidlulisa imali esabiwe ngayo futhi sasetshenziswa ngayo. (2) Isikhulu esamukela imali sikamasipala kumele— (a) (b) (c) siqinisekise Emnyangweni Wezimali Kazwelonke ukuthi umasipala— (i) ukhombisa uhlelo ngalunye oluxhaswe ngokugcwele noma ngengxenye isabelo ngesabelo saShejuli 4 kusabelomali saso sonyaka nokuthi sabelwe ngokukhethekile kuleso sabelomali ukuze sisetshenziswe ku- phela ngokwenhloso yokwabiwa; futhi (ii) wenza kube sesidlangalaleni, ngokwesigaba sama-21A soMthetho Wezi- nhlelo Zomasipala, kwimibandela kanye nolunye ulwazi maqondana nesabelo, ukuze kube lula ukukalwa kokusebenza kanye nokusetshenzi- swa kwezinto ezifakwayo nemiphumela edingekayo; lapho wethula izitatimende zikamasipala ngokwesigaba sama-71 soMthetho Wokuphathwa Kwezimali Zomasipala wangoMandulo wezi-2022, kuZibandlela wezi-2022, Ndasa wezi-2023 kanye noNhlangulana wezi-2023, bika kwisikhulu sokudlulisa, umnyango wezimali wesifundazwe ofanele kanye noMnyango Wezimali Kazwelonke— (i) mayelana neSibonelelo Sokuthuthukiswa Kwezindawo Zasemadolo- bheni, ekusebenzeni kwezimali uma kuqhathaniswa nesabelomali sayo esikhulu kanye nezinyathelo ezichazwe ekulethweni kwezidingo kwabo kanye nohlelo lokuqalisa isabelomali; kanye (ii) mayelana nanoma yisiphi esinye isabelo saShejuli 4, ekusebenzeni kwezimali kwezinhlelo ezixhaswe ingxenye noma ngokugcwele ngesabelo; futhi zingakapheli izinsuku ezingama-30 ngemuva kokuphela kwekota ngayinye, kwisikhulu esamukela imali kanye nakuMnyango Wezimali Zikazwelonke— (i) mayelana neSibonelelo Sokuthuthukiswa Kwezindawo Zasemadolo- bheni, ekusebenzeni ngendlela engeyona eyezimali kuleyo kota uma kuqhathaniswa nezinyathelo ezichazwe ohlelweni lwayo lokulethwa kwezidingo kanye nohlelo lokuqaliswa kwesabelomali; kanye (ii) mayelana nanoma yisiphi esinye isabelo saShejuli 4, ekusebenzeni okungekona okwezezimali kwezinhlelo ezixhaswe ingxenye noma ngokugcwele ngesabelo. (3) Umnyango Wezimali Kazwelonke kumele wenze umbiko olethwe kuwo ngokwesigatshana (2)(b) noma (c) utholakale kwisikhulu esidlulisa imali weSibonelelo Sikahulumeni Sokuthuthukiswa Kwezindawo Zasemadolobheni, Isibonelelo Sokuxhu- mana Sezokuthutha Zomphakathi kanye Nesibonelelo Sikazwelonke Sohlelo Oluhlanganisiwe Lokufaka Ugesi kanye nesikhulu esigcina amabhuku emali sanoma 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. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 24 Programme Grant and the accounting officer of any other national department having responsibilities relating to the applicable allocation. (4) The receiving officer of a provincial department must submit to the relevant provincial treasury and the transferring officer— (a) as part of the report required in section 40(4)(c) of the Public Finance Management Act, reports on financial and non-financial performance of programmes partially or fully funded by a Schedule 4 allocation; (b) a quarterly non-financial performance report of programmes partially or fully funded by a Schedule 4 allocation within 30 days after the end of each quarter; and a monthly provincial report on infrastructure programmes partially or fully funded by a Schedule 4 allocation within 15 days after the end of each month, in the format determined by the National Treasury. (c) (5) The receiving officer must report on programmes partially or fully funded by a Schedule 4 allocation against the applicable framework in its annual financial statements and annual report. (6) The receiving officer must evaluate the financial and non-financial performance of the provincial department or municipality, as the case may be, in respect of programmes partially or fully funded by a Schedule 4 allocation and submit such evaluation to the transferring officer and the relevant provincial treasury within two months— (a) (b) in respect of a provincial department, after the end of the 2022/23 financial year of the provincial department; and in respect of a municipality, after the end of the 2022/23 financial year of the municipality. Duties of receiving officer in respect of Schedule 5 or 7 allocations 12. (1) The receiving officer of a Schedule 5 or 7 allocation must comply with the applicable framework. (2) The relevant receiving officer must, in respect of a Schedule 5 or 7 allocation transferred to— (a) a province, as part of the report required in section 40(4)(c) of the Public Finance Management Act, report on the matters referred to in subsection (3) and submit a copy of that report to the relevant provincial treasury and the transferring officer; (b) a municipality, as part of the report required in terms of section 71 of the Municipal Finance Management Act, report on the matters referred to in subsection (4) and submit a copy of that report to the relevant provincial treasury, the National Treasury and the relevant transferring officer; and a province or municipality, submit a quarterly non-financial performance report within 30 days after the end of each quarter. (c) 5 10 15 20 25 30 35 (3) A report for a province in terms of subsection (2)(a) must set out for the month in 40 question and for the 2022/23 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; 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 25 25 yimuphi omunye umnyango kazwelonke onezibopho eziphathelene nesabelo esise- benzayo. (4) Isikhulu esamukela imali somnyango wesifundazwe kufanele sithumele kumnya- ngo wezimali wesifundazwe ofanele kanye nesikhulu sokudlulisa— (a) njengengxenye yombiko odingekayo esigabeni sama-40(4)(c) soMthetho Wokuphathwa Kwezimali Zikahulumeni, imibiko ngokusebenza kwezezimali nokungeyona eyezimali yezinhlelo ezixhaswe ingxenye noma ngokugcwele ngesabelo saShejuli 4; (b) umbiko wekota wokusebenza okungewona owezezimali wezinhlelo ezi- xhaswe ingxenye noma ngokugcwele ngesabelo saShejuli 4 zingakapheli izinsuku ezingama-30 ngemva kokuphela kwekota ngayinye; futhi (c) umbiko wanyanga zonke wesifundazwe wezinhlelo zengqalasizinda oxhaswe ingxenye noma ngokugcwele ngesabelo saShejuli 4 zingakapheli izinsuku eziyi-15 ngemva kokuphela kwenyanga ngayinye, ngendlela enqunywe uMnyango Wezezimali Kazwelonke. (5) Isikhulu esamukela imali kufanele sibike ngezinhlelo ezixhaswe ingxenye noma ngokugcwele ngesabelo saShejuli 4 ngokumelene nohlaka olusebenzayo ezitatimendeni zaso zezezimali zonyaka kanye nombiko wonyaka. (6) Isikhulu esidlulisa imali kumele sihlole ukusebenza kwazo zonke izinhlelo ezixhaswe ngokugcwele noma ezixhaswe ingxenye ngesabelo saShejuli 4 bese sithumela loko kuhlolwa kwisikhulu esidlulisa imali naseMnyangweni Wezezimali Kazwelonke ofanele zingakapheli izinyanga ezimbili— (a) mayelana nomnyango wesifundazwe, ngemuva kokuphela konyaka wezimali 5 10 15 20 wezi-2022/23 womnyango wesifundazwe; futhi (b) mayelana nomasipala, ngemuva kokuphela konyaka wezimali wezi-2022/23 25 kamasipala. Imisebenzi yesikhulu esamukela imali maqondana nezabelo zeShejuli 5 noma 7 12. (1) Isikhulu esamukela imali sesabelo saShejuli 5 noma 7 kumele ahambisane nohlaka olusebenzayo. (2) Isiphathimandla esamukela imali esifanele, maqondana nesabelo saShejuli 5 30 noma 7 esidluliselwe— (a) Isifundazwe, njengengxenye yombiko odingekayo esigabeni sama-40(4)(c) soMthetho Wokuphathwa Kwezimali Zikahulumeni, sibika ngezindaba oku- khulunywe ngazo esigatshaneni (3) bese sihambisa ikhophi yalowo mbiko kumnyango wezimali wesifundazwe esifanele kanye nesikhulu esidlulisa imali; (b) umasipala, njengengxenye yombiko odingekayo ngokwesigaba sama-71 soMthetho Wokuphathwa Kwezimali Zomasipala, ubika ngezindaba okukhu- lunywe ngazo esigatshaneni (4) bese uhambisa ikhophi yalowo mbiko emnyangweni wezimali wesifundazwe ofanele kanye nesikhulu sokudlulisa esifanele; futhi Isifundazwe noma umasipala, balethe umbiko wokusebenza okungewona owezezimali wekota zingakapheli izinsuku ezingama-30 ngemva kokuphela kwekota ngayinye. (c) (3) Umbiko wesifundazwe ngokwesigatshana (2)(a) kufanele ubekelwe inyanga okukhulunywa ngayo kanye nonyaka wezimali wezi-2022/23 kuze kube sekupheleni kwenyanga— (a) (b) inani lemali elamukelwe isifundazwe; inani lezimali ezimisiwe noma ezibanjiwe ngokwesigaba se-17 noma se-18, isizathu sokumiswa noma ukubanjwa kanye nanoma yiziphi izinyathelo zokulungisa ezithathiwe; izindleko zangempela zesiFundazwe mayelana nesabelo saShejuli 5 no 7; inani elidluliselwe kunoma yiluphi uhlaka lukazwelonke noma lwesi- fundazwe ukuze luqalise uhlelo oluxhaswe ngesabelo saShejuli 5 egameni lesifundazwe noma ukusiza isifundazwe ekusebenziseni lolu hlelo; izibalo ezitholakalayo mayelana nezindleko zebhizinisi likahulumeni oku- khulunywe ngalo endimeni (d); izinga lokuthotshelwa kwalo Mthetho kanye nemibandela yokwabiwa ehlinzekwe ohlakeni lwawo, okuncike olwazini olutholakalayo ngesikhathi sokubika; (c) (d) (e) (f) 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

26 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 26 (g) an explanation of any material difficulties experienced by the province regarding an allocation which has been received and a summary of the steps taken to deal with such difficulties; (h) any matter or information that may be determined in the framework for the allocation; and such other matters and information as the National Treasury may determine. (4) A report for a municipality in terms of subsection (2)(b) must set out for the month (i) in question and for the 2022/23 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 2022/23 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 working days after this Act takes effect, the planned expenditure from the Human Settlements Development Grant, for the 2022/23 financial year, the 2023/24 financial year and the 2024/25 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 2022/23 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 transferring officer and the National Treasury; 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 27 27 (g) incazelo yanoma yibuphi ubunzima esibhekana nabo isifundazwe mayelana nesabelo esitholiwe kanye nesifinyezo sezinyathelo ezithathiwe ukubhekana nalobo bunzima; (h) noma yiluphi udaba noma ulwazi olunganqunywa ohlakeni lokwabiwa; futhi (i) nezinye izindaba ezinje kanye nolwazi olunganqunywa uMnyango Wezimali Kazwelonke. (4) Umbiko kamasipala ngokwesigatshana (2)(b) kumele ubekelwe inyanga okukhu- lunywa ngayo kanye nonyaka wezimali wezi-2022/23 kuze kube sekupheleni kwenya- nga— (a) (b) (c) (d) inani lezimali ezamukelwe umasipala; inani lezimali ezimisiwe noma ezibanjiwe ngokwesigaba se-17 noma se-18, isizathu sokumiswa noma ukubanjwa kanye nanoma yiziphi izinyathelo zokulungisa ezithathiwe; izinga lokuthotshelwa kwalo Mthetho kanye nemibandela yokwabiwa ehlinzekwe ohlakeni lwawo; incazelo yanoma yibuphi ubunzima umasipala obhekene nabo mayelana nesabelo esamukelwe kanye nesifinyezo sezinyathelo ezithathiwe uku- bhekana nalobo bunzima; (e) noma yiluphi udaba noma ulwazi olunganqunywa ohlakeni lokwabiwa; futhi (f) nezinye izindaba kanye nolwazi olunganqunywa uMnyango Wezimali Kazwelonke. (5) Isikhulu esamukela imali kufanele sihlole ukusebenza kwezezimali nokungekona okwezezimali komnyango wesifundazwe noma umasipala, ngendlela okungaba ngayo, maqondana nezinhlelo ezixhaswe ingxenye noma ngokugcwele ngesabelo saShejuli 5 futhi sithumele lokho kuhlola kumphathi wokudlulisa kanye nakwisifundazwe esifanele zingakapheli izinyanga ezimbili ngemuva kokuphela konyaka wezimali wezi-2022/23 osebenza emnyangweni wesifundazwe noma kumasipala, (6) (a) Isikhulu esamukela imali seSibonelelo sokuThuthukiswa kwezindawo zokuhlala abantu kumele, ngokubonisana nesikhulu esidlulisa imali futhi emva kokubonisana nomasipala ngamunye othintekayo, sishicilele kusoMqulu kaHulumeni, zingakapheli izinsuku eziyi-14 lo Mthetho uqalile ukusebenza, izindleko ezihleliwe ezivela kwiSibonelelo sokuThuthukiswa Kwezindawo Zokuhlala Abantu, onyakeni wezimali wezi-2022/23, unyaka wezimali wezi-2023/24 kanye nonyaka wezimali wezi-2024/25 umasipala ngamunye ogunyazwe izinga lokuqala noma lesibili loku- gunyazwa. (b) Izindleko ezihleliwe kumele— (i) zikhombise izindleko okumele zenziwe yisifundazwe ngqo futhi zidluliselwe kumasipala ngamunye; futhi zihlanganisa ishejuli yokukhokha yokudluliswa kwemali kumasipala ngamunye ngonyaka wezimali wezi-2022/23. (ii) (c) Isikhulu esamukela imali seSibonelelo sokuThuthukiswa kwezindawo zokuhlala abantu singase, ngesaziso kusoMqulu kaHulumeni, ngemuva kokucabangela ukuse- benza kukamasipala nangemva kokubonisana nomasipala othintekayo nangokuboni- sana nesikhulu esidlulisa imali, sichibiyele izindleko ezihleliwe zalowo masipala ezishicilelwe ngokwendima (a). Imisebenzi yesikhulu esamukela imali maqondana nezabelo ezinemibandela zengqalasizinda eyabelwe izifundazwe 13. (1) Isikhulu esamukela imali seSibonelelo seNgqalasizinda yezeMfundo, Isi- bonelelo Sokuvuselela ingqalasizinda yeSikhungo Sezempilo, Isibonelelo Sokuthuthu- kiswa Kwezindawo zokuhlala abantu, Isibonelelo Sokunakekelwa Kwemigwaqo Yezifundazwe kanye nanoma yisiphi esinye isabelo esinemibandela esixhasa ingqalasi- zinda ngokwengxenye noma ngokugcwele kumele— (a) sithumele Emnyangweni Wezezimali Wesifundazwe uhlu lwawo wonke amaphrojekthi engqalasizinda axhaswe ingxenye noma ngokugcwele yiSibonelelo esifanele esikhathini esimaphakathi sohlaka lwezindleko ukuze lwethulwe njengengxenye yezilinganiso zezindleko zesiShayamthetho sesi- fundazwe ngendlela enqunywe Umnyango Wezimali Kazwelonke; (b) ezinsukwini eziyisikhombisa kwisiShayamthetho, sithumele uhlu kwisikhulu esidlulisa imali kanye noMnyango Wezimali Kazwelonke; kokuthulwa emva 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

28 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 28 (c) 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; (d) within seven days after the tabling in the legislature, submit the amended list 5 (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 2022/23 financial year— (i) based on the infrastructure budget of the province, evaluate the financial and non-financial performance of the province in respect of programmes partially or fully funded by the Grant; and submit the evaluation to the transferring officer, the relevant provincial treasury and the National Treasury. (ii) (2) The receiving officer of the Education Infrastructure Grant or Health Facility Revitalisation Grant must— (a) within 22 days after the end of each quarter, submit to the transferring officer, the relevant provincial treasury and the National Treasury, a final report on the filling of posts on the approved establishment for the infrastructure unit of the affected provincial department; and (b) ensure that projects comply with infrastructure delivery management best practice standards and guidelines, as identified and approved by the National Treasury. Duties in respect of annual financial statements and annual reports for 2022/23 14. (1) The 2022/23 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. 10 15 20 25 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 29 29 (c) emva kokubonisana nomnyango wezimali wesifundazwe ofanele kanye nesikhulu esidlulisa imali, balethe noma yiziphi izichibiyelo ohlwini lwe- phrojekthi yengqalasizinda, kanye nezizathu zezichibiyelo, emnyangweni wezimali wesifundazwe ukuze kwethulwe izilinganiso ezilungisiwe zezi- ndleko zesifundazwe; (d) ezinsukwini eziyisikhombisa emva kokuthulwa esiShayamthetho, sithumele uhlu kwisikhulu esidlulisa imali kanye noMnyango Wezimali Kazwelonke; (e) ukubika, ngendlela kanye nangosuku olunqunywe uMnyango Wezezimali Kazwelonke, kwisikhulu esidluliselayo, umnyango wezimali wesifundazwe esifanele kanye noMnyango Wezezimali Kazwelonke, kuzo zonke izindleko zengqalasizinda exhaswe ingxenye noma ngokugcwele yiSibonelelo esi- fanele; zingakapheli izinsuku eziyi-15 ngemva kokuphela kwenyanga ngayinye, ngendlela enqunywe uMnyango Wezezimali Kazwelonke, zithumele emnya- ngweni wezimali wesifundazwe esifanele kanye nesikhulu esidlulisa imali, umbiko osalungiswa mayelana nezinhlelo zengqalasizinda ezixhaswe ingxenye noma ngokugcwele kulezo Zibonelelo; (f) (g) zingakapheli izinsuku ezingama-22 ngemva kokuphela kwenyanga ngayinye, lithumele kuMnyango Wezimali Kazwelonke, umbiko wokugcina ngezi- nhlelo zengqalasizinda ezixhaswe ingxenye noma ngokugcwele ngalezo Zibonelelo; futhi (h) zingakapheli izinyanga ezimbili emva kokuphela konyaka wezimali wezi- 2022/23— (i) ngokwesabelomali sengqalasizinda yesifundazwe, sihlole ukusebenza kwezimali nokungasikhona okwezezimali kwesifundazwe maqondana nezinhlelo ezixhaswe ingxenye noma ngokugcwele yiSibonelelo; futhi (ii) balethe ukuhlolwa kwisikhulu esidlulisa imali, umnyango wezimali wesifundazwe esifanele kanye noMnyango Wezimali Kazwelonke. (2) Isikhulu esamukela imali seSibonelelo Sengqalasizinda Yezemfundo noma Isibonelelo Sokuvuselela Isikhungo Sezempilo kufanele— (a) zingakapheli izinsuku ezingama-22 ngemuva kokuphela kwekota ngayinye, sithumele kwisikhulu sokudlulisa, emnyangweni wezimali wesifundazwe esifanele kanye noMnyango Wezimali Kazwelonke, umbiko wokugcina mayelana nokugcwaliswa kwezikhala zomsebenzi mayelana nokusungulwa okugunyaziwe lomnyango wesifundazwe othintekile; futhi siqinisekise ukuthi amaphrojekthi ahambisana nemigomo nezinkombandlela zokuphathwa kokulethwa kwengqalasizinda, njengoba kuboniwe futhi kwagunyazwa uMnyango Wezezimali Kazwelonke. lwengqalasizinda kophiko (b) 5 10 15 20 25 30 35 Imisebenzi maqondana nezitatimende zezezimali zonyaka kanye nemibiko yonya- ka wezi-2022/23 40 14. (1) Izitatimende zezimali zowezi-2022/23 zomnyango kazwelonke obhekele ukudlulisa isabelo esikuShejuli 4, 5 noma 7 kufanele, ngaphezu kwanoma isiphi isidingo sanoma yimuphi omunye umthetho— (a) zikhombise inani eliphelele laleso sabelo esidluliselwe esifundazweni noma 45 kumasipala; (c) (b) zikhombise noma yikuphi ukudlulisa okubanjiwe noma okumisiwe ngokwe- sigaba se-17 noma se-18 maqondana nesifundazwe noma umasipala ngamunye kanye nesizathu sokubamba noma sokumisa; zikhombise noma yikuphi ukudluliswa kwemali okungenziwanga ngoku- hambisana neshejuli yokukhokha noma ishejuli yokukhokha echitshiyelwe, ngaphandle uma kugodliwe noma kumisiwe ngokwesigaba se-17 noma se-18, kanye nesizathu sokungathobeli; (d) zikhombise noma yikuphi ukwabiwa kabusha koMnyango Wezezimali (e) (f) Kazwelonke ngokwesigaba se-19; ziqinisekise ukuthi zonke izimali ezidluliselwe esifundazweni noma kumasi- pala zafakwa ku-akhawunti yasebhange eyinhloko yesifundazwe noma kamasipala; futhi zikhombisa izimali, uma zikhona, ezisetshenziselwa ukuphatha isabelo yisikhulu esamukela imali. 50 55 60 This gazette is also available free online at www.gpwonline.co.za

30 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 30 (2) The 2022/23 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; (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 2022/23 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 15 20 (d) certify that all transfers of allocations in Schedules 4, 5 and 7 to the province were deposited into the primary bank account of the province. (4) The 2022/23 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— 25 (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 2022/23 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 2022/23 financial year, the National Treasury may determine the format in which receiving officers must report on conditional allocations to municipalities in terms of sections 11(2)(c) and 12(2)(c). Part 3 Matters relating to Schedule 4 to 7 allocations Publication of allocations and frameworks 15. (1) The National Treasury must, within 14 working days after this Act takes effect, publish by notice in the Gazette— (a) (b) (c) the conditional allocations per municipality for Part B of Schedule 5 allocations; the indicative conditional allocations per province for Part A of Schedule 6 allocations and per municipality for Part B of Schedule 6 allocations; and the framework for each conditional allocation in Schedules 4 to 7. (2) For purposes of correcting an error or omission in an allocation or framework published in terms of subsection (1)(a) or (c), the National Treasury must— (a) on its initiative and after consultation with the relevant transferring officer; or (b) at the written request of the relevant transferring officer, by notice in the Gazette, amend the affected allocation or framework. 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 31 31 (2) Izitatimende zezimali zowezi-2022/23 zomnyango kazwelonke obhekele uku- dlulisa isabelo esikuShejuli 4, 5 noma 7 kufanele, ngaphezu kwanoma isiphi isidingo sanoma yimuphi omunye umthetho, zitshengise— (a) (b) izizathu zokugodla noma ukumiswa kwakho konke ukudluliselwa kwemali esifundazweni noma kumasipala ngokwesigaba se-17 noma se-18; izinga okwaqashwa ngalo ukuthotshelwa kwalo Mthetho yizifundazwe noma omasipala; (c) izinga isabelo esafeza ngayo izinhloso kanye nemiphumela yaso; kanye (d) noma ikuphi ukungathotshelwa kulo mthetho kanye nezinyathelo ezithathiwe ukubhekana nenkinga yokungathotshelwa. 5 10 (3) Izitatimende zezimali zowezi-2022/23 zomnyango wesifundazwe owamukela isabelo esikuShejuli 4, 5 noma 7 kufanele, ngaphezu kwanoma isiphi isidingo sanoma yimuphi omunye umthetho— (a) zikhombise inani eliphelele lazo zonke izabelo ezamukeliwe; (b) zikhombise inani eliphelele lezabelo ezitholiwe ezazihlelelwe ukuthi zi- 15 dluliselwe komasipala nezinhlaka zikahulumeni, kuhlanganisa— (i) imali ethunyelwe komasipala kanye nezinhlaka zikahulumeni, njalo njalo; kanye izizathu zanoma yikuphi ukungezwani; (ii) (c) khombisa inani lesamba sezindleko zangempela esabelweni ngasinye 20 saShejuli 5 noma 7; futhi (d) ziqinisekise ukuthi zonke izimali ezidluliswayo ezikwiShejuli 4, 5 kanye 7 esifundazweni zafakwa ku-akhawunti yasebhange eyinhloko yesifundazwe. (4) Izitatimende zezimali zowezi-2022/23 zomnyango wesifundazwe owamukela isabelo esikuShejuli 4, 5 noma 7 kufanele, ngaphezu kwanoma isiphi isidingo sanoma yimuphi omunye umthetho— (a) zikhombise ukuthi umnyango wesifundazwe uwuthobele kangakanani lo Mthetho; (b) khombisa izinyathelo ezithathiwe ukubhekana nokungalandelwa kwalo Mthetho; izinga isabelo esafeza ngayo izinhloso kanye nemiphumela yaso; (c) (d) ziqukethe noma yiluphi olunye ulwazi olungase lubalulwe ohlakeni lo- (e) kwabiwa; futhi iqukethe eminye imininingwane enganqunywa uMnyango Wezezimali Kazwelonke. (5) Izitatimende zezimali zonyaka wezi-2022/23 kanye nombiko wonyaka kamasi- pala owamukela isabelo kuShejuli 4, 5 noma 7 kufanele kulungiswe ngokuhambisana noMthetho Wokuphathwa Kwezimali Zomasipala. (6) Ukuze kube lula ukuqapha ukusebenza nokuhlolwa kwezimali ezabiwe zonyaka wezimali wezi-2022/23, uMnyango Wezimali Kazwelonke unganquma indlela izikhulu ezemukelayo okufanele zibike ngayo mayelana nezabelo ezinemibandela eziya komasipala ngokwezigaba ze-11(2)(c) kanye nese-12(2)(c). Ingxenye 3 Izindaba ezimaqondana nezabelo zeShejuli 4 kuya ku-7 Ukushicilelwa kwezabelo nezinhlaka 15. (1) Umnyango Wezimali Kazwelonke kumele zingakapheli izinsuku eziyi-14 lo Mthetho uqalile ukusebenza, ushicilele ngesaziso kusoMqulu kaHulumeni— (a) (b) Izabelo ezinemibandela eziya komasipala zeNgxenye B yezabelo zeShejuli 5; Izabelo ezinemibandela ezikhombisayo isifundazwe ngasinye zeNgxenye A yaShejuli 6 kanye nomasipala ngamunye ngeNgxenye B yaShejuli 6; futhi (c) uhlaka lwesabelo ngasinye esinemibandela kwiShejuli 4 kuya kwishejuli 7. (2) Ngenhloso yokulungisa iphutha noma ukweqiwa esabelweni noma ohlakeni olushicilelwe ngokwesigatshana (1)(a) noma (c), uMnyango Wezimali kaZwelonke kumele— 25 30 35 40 45 50 (a) ngesinyathelo sayo nangemva kokubonisana nesikhulu esidlulisa imali 55 esifanele; noma (b) ngesicelo esibhalwe phansi sesikhulu esidlulisa imali, ngesaziso kusoMqulu kaHulumeni, uchibiyele isabelo esithintekile noma uhlaka. This gazette is also available free online at www.gpwonline.co.za

44 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 44 (6) A conversion in terms of subsection (1), (2) or (3) takes effect on the date of publication of the notice in terms of subsection (5)(a). (7) If an allocation listed in 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 Response Grant listed in Part A of Schedule 7 to the Municipal Disaster Response Grant listed in Part B of Schedule 7; the Municipal Disaster Response Grant listed in Part B of Schedule 7 to the Provincial Disaster Response 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— 5 10 15 (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 20 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 2022/23 financial year reverts to the National Revenue Fund, unless the roll-over of the allocation is approved in terms of subsection (2). (2) The National Treasury may, at the request of a transferring officer, receiving officer or provincial treasury, approve a roll-over of a conditional allocation to the 2023/24 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)— 25 30 35 40 (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 45 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) 50 (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 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 45 45 (6) Ukuguqulwa ngokwesigatshana (1), (2) noma (3) kuqala ukusebenza ngosuku lokushicilelwa kwesaziso ngokwesigatshana (5)(a). (7) Uma isabelo esikwiShejuli 7 singanele ukubhekana nezinhlekelele noma izimo eziphuthumayo zezindlu okukhulunywe ngazo esigabeni sama-25(3)(a), uMnyango Wezezimali Kazwelonke, emva kokubonisana, noma ngesicelo sesikhulu esidlulisa imali esifanele, ungaguqula noma iyiphi ingxenye— (a) Yesibonelelo Sokubhekana Nezinhlekelele Zesifundazwe esisohlwini lwe- Ngxenye A yeShejuli 7 Esibonelelweni Sokubhekana Nezinhlekelele Zikamasipala esisohlwini lweNgxenye B yaShejuli 7; (b) Yesibonelelo Sokubhekana Nezinhlekelele Zikamasipala esisohlwini lwe- Ngxenye B yaShejuli 7 lweSibonelelo Sokubhekana Nezinhlekelele Zesi- fundazwe esisohlwini lweNgxenye A yaShejuli 7; (c) Yesibonelelo Sezindlu Eziphuthumayo esisohlwini lweNgxenye A yaShejuli 7 lweSibonelelo Sezindlu Eziphuthumayo sikaMasipala esisohlwini lwe- Ngxenye B yaShejuli 7; noma (d) Yesibonelelo Sezindlu Eziphuthumayo Sesifundazwe esisohlwini lwe- Ngxenye B yaShejuli 7 kuya kwiSibonelelo Sezindlu Eziphuthumayo Sesifundazwe esisohlwini lweNgxenye A yaShejuli 7. (8) Umnyango Wezezimali Kazwelonke— (a) esazisweni esishicilelwe ngokwesigaba sama-25(3)(c), sihlanganisa isaziso sokuguqulwa ngokwesigatshana (7) kanye nosuku lokuqala olushiwo esi- gatshaneni (9); futhi (b) uhlinzeka ngekhophi yesaziso kumphathi odlulisa imali. (9) Ukuguqulwa ngokwesigatshana (7) kuqala ukusebenza ngosuku uMnyango Wezezimali Kazwelonke okugunyaza ngalo. Izabelo ezinemibandela ezingasetshenziswanga 21. (1) Ngaphandle kokuphikisa okuphambene noMthetho Wokuphathwa Kwezimali Zomphakathi noma uMthetho Wokuphathwa Kwezimali Zomasipala, noma yisiphi isabelo esinemibandela, noma ingxenye yalokho, okushaya ukuphela konyaka wezimali wezi-2022/23 singasetshenzisiwe, esiKhwameni Semali Kazwelonke, ngaphandle uma ukwandiswa kwesabelo kugunyazwe ngokwesigatshana (2). sibuyela (2) UMnyango Wezezimali Kazwelonke, ngesicelo sesikhulu esidlulisa imali, isikhulu esamukela imali noma umnyango wezezimali wesifundazwe, ungagunyaza ukwandiswa kwesabelo esinemibandela onyakeni wezimali wezi-2023/24 uma izimali ezingakasetshenziswa zibekelwe amaphrojekthi abonakalayo. (3) (a) Isikhulu esamukela imali kufanele siqinisekise ukuthi noma yiziphi izimali okufanele zibuyiselwe esiKhwameni Semali Kazwelonke ngokwemibandela yesi- gatshana (1), zikhokhwa kuleso Sikhwama ngosuku olunqunywe uMnyango Wezezi- mali Kazwelonke. 5 10 15 20 25 30 35 (b) Isikhulu esamukela imali kumele— (i) odabeni lomnyango wesifundazwe, sicele ukudluliselwa kwezimali ezingakase- 40 tshenziswa ngomnyango wezezimali wesifundazwe; futhi (ii) sazisa isikhulu esidlulisa imali ngazo zonke izinqubo mayelana nesicelo. (4) (a) UMnyango Wezezimali Kazwelonke, ngokuncika ezindimeni (b) kanye (c), unganciphisa noma yiziphi izimali okufanele zibuyiselwe esiKhwameni Semali Kazwelonke ngokwesigatshana (1), kodwa ezingakhokhiwe kuleso Sikhwama ngosuku olwanqunywa ngokwesigatshana (3)(a)— (i) mayelana nesifundazwe, ngokumelana nokudluliselwa kwezabelo ezi- nemibandela kuleso sifundazwe esikhathini esizayo; noma (ii) mayelana nomasipala, ngokumelene nokudluliswa kwemali esikhathni esizayo kwesabelo esilinganayo noma izabelo ezinemibandela kulowo masipala. (b) Ngaphambi kokulinganiswa kwanoma yiziphi izimali ngokwendima (a), uMnya- ngo Wezezimali Kazwelonke kufanele unikeze isikhulu esidlulisa imali esifanele, isifundazwe noma umasipala— (i) (ii) isaziso senhloso yokulinganisa izimali mayelana nokwabiwa kwesikhathi esizayo, inani elihlosiwe okufanele lilinganiswe mayelana nezabelo, usuku okuhloswe ngalo ukulinganisa kanye nezizathu zokulinganisa; futhi ithuba, zingakapheli izinsuku eziyi-14 kutholwe isaziso, loku— 45 50 55 (aa) phakamisa olunye usuku lokulinganisa;— (bb) lokwenza izethulo ezibhalwe phansi ukuthi kungani imali egcwele noma 60 ingxenye yemali kungafanele ilinganiswe; noma This gazette is also available free online at www.gpwonline.co.za

46 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 46 (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. (c) If the amendment in terms of paragraph (a) results in an overpayment to a municipality, section 24 applies. 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 5 10 15 20 25 30 (ii) on such conditions as it may determine. (d) Any advance in terms of paragraph (c) must be offset against transfers to the 35 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). 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 47 47 (cc) phakamisa olunye usuku noma izinsuku lapho inani, noma izingxenye zalo, kufanele zikhokhe eSikhwameni Sengenisomali Kazwelonke. (c) Umnyango Wezezimali Kazwelonke kumele— (i) wamukele usuku noma izinsuku eziphakanyisiwe ngokwendima (b)(ii)(aa) noma (cc) noma unqume usuku noma izinsuku ezihlukile; noma (ii) wamukele noma wenqaba izethulo ezenziwe ngokwendima (b)(ii)(bb). (5) (a) UMnyango Wezezimali Kazwelonke ungachibiyela inani lesabelo esi- linganayo noma isabelo esinemibandela esilinganisiwe ngokwesigatshana (4). (b) Uma ukuchitshiyelwa okushiwo endimeni (a) kuholela ekukhokheleni umasipala imali encane— (i) mayelana nesabelo esilinganayo sikamasipala, umnyango obhekele ohulumeni basekhaya kumele, ngaphandle kwesigaba se-5(3), udlulisele umehluko kumasi- pala zingakapheli izinsuku eziyi-10; noma (ii) mayelana nesabelo esinemibandela sikamasipala, isikhulu esidlulisa imali kumele, ngaphandle kohlelo lokukhokha olushiwo esigabeni sama-22(3), sidlulisele umehluko kumasipala zingakapheli izinsuku eziyi-10. (c) Uma ukuchitshiyelwa ngokwendima (a) kuholela ekukhokheni ngokweqile kumasipala, isigaba sama-24 siyasebenza. 5 10 15 ISAHLUKO 4 IZINDABA EZIMAQONDANA NAZO ZONKE IZABELO 20 Izidingo zokukhokha 22. (1) (a) UMnyango Wezezimali Kazwelonke kufanele, emva kokubonisana nomnyango wezezimali wesifundazwe, unqume ishejuli yokukhokha yokudluliswa kwesabelo esilinganayo sesifundazwe. (b) Ekunqumeni ishejuli yokukhokha, uMnyango Wezezimali Kazwelonke kufanele ucabangele izibopho zezindleko zanyanga zonke zezifundazwe futhi azame ukunciphisa ubungozi kanye nezindleko zokukhokhela izikweletu kuhulumeni kazwelonke nowesi- fundazwe. (c) Naphezu kwendima (a), uMnyango Wezezimali Kazwelonke ungase udlulisele izimali esifundazweni mayelana nesabelo saso esilinganayo, noma ingxenye yaso, okungakafaneli ukuba idluliswe ngokwaShejuli yokukhokha— (i) ngezinhloso zokuphathwa kwemali mayelana nenkampani kwenzelwa amakhawunti ediphozithi omphakathi noma lapho kwenzeka khona uku- ngenelela ngokwesigaba se-100 soMthethosisekelo; futhi (ii) Ngaleyo mibandela enganqunywa. (d) Noma iyiphi ilingane nokudluliswa kwemali esiFundazweni, obekungenzeka ukuthi ngokwaShejuli yokukhokha. inkokhelo ekhokhwa ngaphambili ngokwesigaba (c) kufanele ikhokhwe (2) (a) UMnyango Wezezimali Kazwelonke kufanele, emva kokubonisana nomnya- ngo kazwelonke obhekele ohulumeni basekhaya, unqume inani lesabelo esilinganayo sikamasipala okufanele sidluliselwe ngosuku ngalunye olushiwo esigabeni se-5(3). lemali (b) Uma imali engaphansi kwenani eligunyaziwe ngokwendima (a) ikhokhwa kumasipala, umehluko kufanele, ngale kwesigaba se-5(3), ukhokhwe zingakapheli izinsuku eziyi-10 ngemuva kokufika ezindlebeni zomnyango kazwelonke obhekelele ohulumeni basekhaya. (c) Ngale kwendima (a), uMnyango Wezezimali Kazwelonke ungagunyaza isicelo noma uyalele ukuthi isabelo esilinganayo, noma ingxenye yaso, okungakadingeki ukuthi idluliselwe ngokwesigaba se-5(3), idluliselwe kumasipala— 25 30 35 40 45 (i) ngemuva kokubonisana nomnyango kazwelonke obhekele ohulumeni base- 50 khaya; (ii) ngezinhloso zokuphathwa kwemali kumasipala noma ukungenelela ngokwesi- gaba se-139 soMthethosisekelo noma isigaba se-137, 139 noma se-150 soMthetho Wokuphathwa Kwezimali Zomasipala; futhi (iii) on kuleyo mibandela enganqunywa uMnyango Wezezimali Kazwelonke. 55 (d) Noma iyiphi imali ekhokhwa phambili ngokwendima (c) kufanele ilingane nemali edluliselwa kumasipala, okuvele izogcina ifanele ikhokhiwe ngokwesigaba 5(3). This gazette is also available free online at www.gpwonline.co.za

50 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 50 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 5 (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 10 frameworks published in terms of subsection (1). (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 a classified disaster or a housing emergency, within 100 days after the date of the that disaster or 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 or housing emergency. (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 2023/24 financial year and 2024/25 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 2023/24 financial year and the 2024/25 financial year as set out in Column B of the Schedules to this Act, by 16 September 2022— (i) (ii) agree with each category B municipality within the category C municipality’s area of jurisdiction on the provisional allocations and the projects to be funded from those allocations in the 2023/24 financial year and the 2024/25 financial year; 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 3 October 2022, the National Treasury, after consultation with the relevant 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 51 51 Izabelo ezintsha ngesikhathi sonyaka wemali nezabelo zeShejuli 7 25. (1) Uma ezinye izabelo zenziwa ezifundazweni noma komasipala, njengoba kuhlongozwe esigabeni se-6(3), uMnyango Wezezimali Kazwelonke kufanele, ngaphambi kokudluliselwa kwanoma yiziphi izimali esifundazweni noma kumasipala, ngesaziso kusoMqulu kaHulumeni futhi njengoba kufanele— (a) uchibiyele noma yisiphi isabelo noma uhlaka olushicilelwe ngokwesigaba se-15; (b) ashicilele isabelo sikamasipala ngamunye sanoma iyiphi iNgxenye B entsha yaShejuli 5 noma isabelo esiyinkomba ngomasipala ngamunye sanoma iyiphi iNgxenye B entsha yesabelo saShejuli 6; noma (c) uhlaka lwanoma yisiphi isabelo esisha saShejuli 4, 5, 6 noma 7. (2) Isigaba se-15(2) kuya ku-(5) sisebenza, nezinguquko ezidingekayo, ezabelweni nezinhlaka ezishicilelwe ngokwesigatshana (1). (3) (a) Isikhulu esidlulisa imali, ngemvume yoMnyango Wezezimali kaZwelonke, singadlulisela isabelo esisodwa noma ngaphezulu saShejuli 7 esifundazweni noma kumasipala ngenxa yenhlekelele noma isimo esiphuthumayo sezindlu, zingakapheli izinsuku eziyi-100 ngemuva kosuku lwaleyo nhlekelele noma isimo esiphuthumayo. (b) Isikhulu esidlulisa imali kufanele sazise umnyango wezezimali wesifundazwe othintekayo kanye noMgcinimafa Kazwelonke zingakapheli izinsuku eziyi-14 zoku- dluliselwa kwaShejuli 7 esifundazweni noma kumasipala. (c) UMnyango Wezezimali Kazwelonke kufanele, zingakapheli izinsuku ezi- ngama-21 ngemuva kokuphela kwesikhathi esiyizinsuku eziyi-100 esishiwo endimeni (a), ngesaziso kusoMqulu kaHulumeni, ushicilele konke ukudluliselwa kwesabelo saShejuli 7 okwenzelwe inhlekelele noma izimo eziphuthumayo zezindlu. (d) Ngaphandle kwanoma yimuphi omunye umthetho ophikisana nalokho, uMnya- izimali ezabiwe kwiShejuli 7 ngo Wezezimali Kazwelonke ungagunyaza ukuthi zisetshenziswe noma nini. (e) Izimali ezigunyazwe ngokwendima (d) kufanele noma ngabe zifakwa emthethwe- ni wokwabiwa kwesabelomali wokuchibiyela, kwizabelomali zokulungiswa zomasi- pala noma kweminye imithetho yokwabiwa kwezimali. Amalungiselelo onyaka wezi-2023/24 nonyaka wezi-2024/25 26. (1) (a) Umasipala wesigaba C othola isabelo esinemibandela ngokwalo Mthetho kumele, ngokusebenzisa izabelo ezinemibandela ezikhomba kulowo masipala ngonya- ka wezimali wezi-2023/24 kanye nonyaka wezimali wezi-2024/25 njengoba kubekwe kuKholamu B yeShejuli yalo Mthetho, mhla ziyi-16 kuMandulo 2022— (i) uvumelana nomasipala ngamunye wesigaba B ongaphansi kwesigaba C endaweni yokuphatha kamasipala mayelana nezabelo zesikhashana kanye namaphrojekthi azoxhaswa ngalezo zabelo ngonyaka wezimali wezi-2023/24 kanye nonyaka wezimali wezi-2024/25; futhi (ii) uhambisa kwisikhulu esidlulisa imali— (aa) izabelo zesikhashana okukhulunywe ngazo endinyaneni (i); futhi (bb) amaphrojekthi okukhulunywe ngawo endinyaneni (i), abhalwe ohlwini lukamasipala ngamunye. (b) Uma umasipala wesigaba C kanye nomasipala wesigaba B bengakwazi ukuvumelana ngezabelo namaphrojekthi okukhulunywe ngawo endimeni (a), umasi- pala wesigaba C kufanele ucele isikhulu esidlulisa imali esifanelekile ukuthi senze isivumelwano. (c) Isikhulu esidlulisa imali kufanele sithathe zonke izinyathelo ezidingekayo ngokukhulu ukushesha ukuze senze kube lula ukwenza isivumelwano, kodwa ku- ngakapheli izinsuku ezingama-60 ngemva kokuthola isicelo okukhulunywe ngaso endimeni (b). (d) Noma yikuphi ukuchitshiyelwa okuhlongozwayo noma ukulungiswa kwezabelo okuhloswe ukuthi kushicilelwe ngokwesigaba sama-29(3)(b) kumele kuvunyelwane nomasipala ofanele wesigaba B, isiphathimandla esidlulisa imali kanye noMnyango Wezezimali Kazwelonke, ngaphambi kokushicilelwa nokwethulwa kwezabelo okukhu- lunywe ngazo endimeni (a)(ii). (e) Uma ukuvumelana kungabi khona phakathi kukamasipala wesigaba C kanye nomasipala wesigaba B mayelana nezabelo zesikhashana namaphrojekthi okukhu- lunywe ngawo endimeni (a) ngaphambi komhla ziyi-3 Mfumfu 2022, uMnyango Wezezimali kaZwelonke, ngemuva kokubonisana nomnyango wezezimali wesi- 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. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 52 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 2 December 2022. (ii) If the transferring officer fails to submit the allocations referred to in subparagraph the National Treasury may determine the appropriate (i) by 2 December 2022, allocations, taking into consideration the indicative allocations for the 2023/24 financial year. (2) (a) The transferring officer of a conditional allocation, using the indicative conditional allocations for the 2023/24 financial year and the 2024/25 financial year, as set out in Column B of the affected Schedules to this Act, must, by 3 October 2022, 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 2023/24 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 2023/24 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 2022, 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 2023/24 financial year. (g) (i) The National Treasury may amend final allocations and frameworks in order to 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 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 2023/24 financial year. (4) (a) For purposes of the Education Infrastructure Grant or Health Facility Revitalisation Grant in the 2023/24 financial year, the receiving officer of the relevant provincial department must, in the format and on the date determined by the National 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 53 53 fundazwe othintekayo, kufanele unqume izabelo zesikhashana bese uhlinzeka ngalezo zabelo zesikhashana komasipala abathintekayo kanye nesikhulu esidlulisa imali. (f) (i) Isikhulu esidlulisa imali kufanele sihambise izabelo zokugcina, ngokusekelwa izabelo zesikhashana okukhulunywe ngazo endimeni (a)(i) kanye no (ii) kanye no-(e), kuMnyango Wezezimali Kazwelonke mhla ziyi-2 kuZibandlela 2022. (ii) Uma isikhulu esidlulisa imali sihluleka ukuhambisa izabelo okukhulunywe ngazo endinyaneni (i) ungakadluli umhlaka-2 kuZibandlela 2022, uMnyango Wezezimali Kazwelonke unganquma izabelo ezifanele, ngokucabangela izabelo eziyizinkomba zonyaka wezimali wezi-2023/24. (2) (a) Isikhulu esidlulisa imali sesabelo esinemibandela, ngokusebenzisa izabelo ezinemibandela eyizinkomba zonyaka wezimali wezi-2023/24 kanye nonyaka wezimali wezi-2024/25, njengoba kubekwe kuKholamu B yaShejuli ethintekayo yalo Mthetho, kumele sihambise kuMnyango Wezezimali Kazwelonke ungakadluli umhla ziyi-3 kuMfumfu 2022— (i) Izabelo zesikhashana esifundazweni ngasinye noma kumasipala maqondana nezabelo ezinemibandela ezintsha ezizokwenziwa onyakeni wezimali wezi- 2023/24; (iv) (iii) (ii) noma yiziphi izichibiyelo ezabelweni ezikhombayo zesifundazwe ngasinye noma umasipala ezibekwe kuKholamu B yamaShejuli athintekile mayelana nezabelo ezinemibandela ezikhona vele; izinhlaka ezingakapheleli zokwabiwa okukhulunywe ngazo ezigatshaneni (i) kanye nesigatshana (ii); futhi amakhophi akuhleloxhumano anoma yimiphi imifanekiso yohlelo lwebhizinisi kanye neminye imibhalo okukhulunywe ngayo ohlakeni olusalungiswa okukhulunywe ngalo endinyaneni (iii). Isikhulu esidlulisa imali kufanele sibonisane nesikhulu sokucwaningwa kwamabhuku somnyango kazwelonke noma wesifundazwe, ngaphandle kwesikhulu esidlulisa lohlaka imali, olusalungiswa, ngaphambi kokwethulwa kuMnyango Wezezimali kaZwelonke ngokwendima (a). imihlahlandlela, emsebenzini osohlelweni esamukela noma imali (b) (c) Uma umqulu, okukhulunywe ngawo ohlakeni olusalungiswa, olethwe ngokwe- ndima (a)(iii), uchitshiyelwe, isikhulu esidlulisa imali kufanele ngokushesha sinikeze uMnyango Wezezimali Kazwelonke kanye nesikhulu esamukela imali ngasinye amakhophi akuhlelokuxhumana omqulu obuyekeziwe. (d) UMnyango Wezezimali Kazwelonke kufanele ugunyaze noma yikuphi uku- chitshiyelwa noma ukulungiswa okuhlongozwayo konyaka wezimali wezi-2023/24 wenqubo yokwabiwa kwesabelo esinemibandela esikhona ngaphambi kokwethulwa kwesabelo sesikhashana kanye nezinhlaka ezisalungiswa. (e) Isikhulu esidlulisa imali kufanele, ngesiginisha yaso, sithumele kuMnyango Wezezimali Kazwelonke, ungakadluli umhlaka-2 kuZibandlela 2022, izabelo zokugcina nezinhlaka ezisuselwe ezabelweni zesikhashana nezinhlaka. (f) Uma isikhulu esidlulisa imali sehluleka ukuthobela indima (a) noma (e), uMnyango Wezezimali Kazwelonke ungase unqume uhlaka olufanele noma izabelo zokugcina nezinhlaka, ngokucabangela izabelo eziyinkomba zonyaka wezimali ka- 2023/24. (g) (i) UMnyango Wezezimali Kazwelonke ungachibiyela izabelo zokugcina nezi- nhlaka ukuze kuqinisekiswe ukwabiwa okulinganayo nokuzinzile kanye nezimo ezinobulungiswa nezingashintshi. (ii) UMnyango Wezezimali Kazwelonke kufanele unikeze isaziso, esibhalwe phansi, kwisikhulu esidlulisa imali ngenhloso yokuchibiyela izabelo nezinhlaka futhi umeme isikhulu esidlulisa imali ukuba sithumele imibono ebhalwe phansi zingakapheli izinsuku eziyisikhombisa ngemva kosuku lwesaziso. (h) Uhlaka kanye nezabelo zokugcina kumele kuhanjiswe ngendlela enqunywe nguMnyango Wezezimali Kazwelonke. (3) UMnyango Wezezimali Kazwelonke ungayalela izikhulu ezidlulisa imali, izikhulu zokucwaningwa kwamabhuku zeminyango yezezimali yezifundazwe kanye nezikhulu ezemukelayo ukuthi zilethe kuwo lezo zinhlelo nolwazi nganoma yisiphi isabelo esinemibandela, njengoba zinganquma, ngezinsuku ezishiwo ngaphambi kokuqala konyaka wezimali wezi-2023/24. (4) (a) Ngezinhloso zeSibonelelo Sengqalasizinda Yezemfundo noma Isibonelelo isikhulu Sokuvuselela Isikhungo Sezempilo ngonyaka wezimali wezi-2023/24, esamukela imali somnyango wesifundazwe esifanele kufanele, ngendlela nangosuku olunqunywe uMnyango Wezezimali Kazwelonke, sithumele kwisikhulu esidlulisa 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. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 54 Treasury, submit to the transferring officer, the relevant provincial treasury and the National Treasury— (i) (ii) (iii) a user asset management plan for all infrastructure programmes for a period of at least 10 years; an infrastructure programme management plan, including a construction procurement strategy for infrastructure programmes and projects envisaged to commence within the period for the medium term expenditure framework; and a document that outlines how the infrastructure delivery management system must be implemented in the province and is approved by the Executive Council of the province before or after the commencement of this Act. (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 2022/23 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 29 July 2022. (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 3 October 2022, 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 Department of Cooperative Governance— (i) by 31 March 2023, a first draft of its three-year capital programme and the 10-year Capital Expenditure Framework; and (ii) by 31 May 2023, 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 30 (6) (a) A provincial treasury must, in respect of the 2023/24 financial year— (i) on the same date that its budget for the 2023/24 financial year is tabled in the 35 provincial legislature; or (ii) on a date not later than 15 June 2023 approved by the National Treasury, publish a notice in the Gazette containing the information set out in section 29(2)(a). (b) This subsection continues in force until 15 June 2023. Transfers before commencement of Division of Revenue Act for 2023/24 financial year 40 27. (1) Despite the Division of Revenue Act for the 2023/24 financial year not having commenced on 1 April 2023, the National Treasury may determine that an amount, not exceeding 45 per cent of the total amount of each— (a) equitable share in terms of section 4(1), be transferred to the relevant 45 province; (b) equitable share in terms of section 5(1), be transferred to the relevant (c) municipality; allocation made in terms of section 7(1) or 8(1), as the case may be, be transferred to the relevant province or municipality. 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 55 55 imali, kumnyango wezezimali wesifundazwe ofanele kanye noMnyango Wezezimali Kazwelonke— (i) uhlelo lokuphathwa kwempahla yomsebenzisi lwazo zonke izinhlelo ze- ngqalasizinda lwesikhathi okungenani seminyaka eyi-10; (ii) uhlelo lokuphatha uhlelo lwengqalasizinda, okubandakanya isu lokuthengwa kwempahla yokwakha lwezinhlelo zengqalasizinda namaphrojekthi okubhekwe ukuthi aqale phakathi nesikhathi sohlaka lwezindleko zesikhathi esimaphakathi; futhi (iii) umqulu ochaza indlela uhlelo lokuphathwa kokulethwa kwengqalasizinda okumele lusetshenziswe ngayo esifundazweni futhi ugunyazwe nguMkhandlu oPhethe wesifundazwe ngaphambi noma ngemuva kokuqala ukusebenza kwalo Mthetho. (b) Isikhulu esamukela imali somnyango wesifundazwe esifanele kufanele sibuye- keze umqulu, okukhulunywe ngawo endimeni (a)(iii), futhi uma kukhona ushintsho olukhulu olwenziwa kulowo mqulu ngeskhathi sonyaka wezimali wezi-2022/23, umqulu ochitshiyelwe kufanele ugunyazwe UMkhandlu oPhethe wesifundazwe ngaphambi kokwethulwa kuMnyango Wezezimali kaZwelonke zingakapheli izinsuku eziyi-14 ngemuva kwaleyo mvume. (5) (a) Noma yimuphi umasipala wesigaba B ungafaka isicelo sokuthola Isibonelelo Esihlanganisiwe Sokuthuthukiswa Kwezindawo Zasemadolobheni, ngokufaka isicelo eMnyangweni Wezokubusa Ngokubambisana ungakadluli umhlaka-29 kuNtulikazi 2022. (b) UMnyango Wezokubusa Ngokubambisana kufanele unqume uhlobo lwesicelo, okuhlanganisa nemibandela emincane evuna ukuthola isabelo. (c) UMnyango Wezokubusa Ngokubambisana kufanele, kuthi ungakadluli umhlaka 3 kuMfumfu 2022, ulethe uhlu lwanoma yibaphi omasipala abahlongozwayo abengeziwe abafanelekile kanye nanoma abahlulekile ukuhlangabezana ibaphi omasipala nemibandela efanelekile ukuze baqhubeke nokufanelekela, ukuze bavunyelwe. (d) Umasipala owaziswa uMnyango wezokuBusa ngokuBambisana ukuthi uzofaneleka ukuthola iSibonelelo esididiyelwe sokuThuthukiswa kwamaDolobha, kumele uhambise eMnyangweni wezokuBusa ngokuBambisana— (i) ungakadluli umhlaka 31 kuNdasa 2023, uhlaka lokuqala lohlelo lwayo lwemali enkulu yeminyaka emithathu kanye Nohlaka Lwezindleko Zeminyaka eyi-10; futhi (ii) Ungakadluli umhlaka 31 kuNhlaba 2023, izinhlobo zokugcina zohlelo lwayo lwemali yeminyaka emithathu kanye Nohlaka Lwezindleko Zeminyaka eyi-10, okufanele luhlolwe nguMnyango Wezokubusa Ngokubambisana ngemva koku- bonisana nababambiqhaza abafanele. (6) (a) Umnyango wezezimali wesifundazwe kumele, mayelana nonyaka wezimali wezi-2023/24— (i) ngosuku olufanayo lapho isabelomali sawo sonyaka wezimali wezi-2023/24 sethulwa kwisishayamthetho sesifundazwe; noma (ii) ngosuku olungedlulile kusuku langomhlaka 15 kuNtulikazi 2023 olugunyazwe uMnyango Wezezimali Kazwelonke, shicilela isaziso kusoMqulu kaHulumeni esiqukethe ulwazi olubekwe esigabeni sama-29(2)(a). (b) Lesi sizoqhubeka nokusebenza kuze kube umhla sigatshana ziyi-15 5 10 15 20 25 30 35 40 45 kuNhlangulana 2023. Ukudluliswa kwemali ngaphambi kokuqala koMthetho Wokwehlukaniswa kwe- Ngenisomali lonyaka wezimali wezi-2023/24 50 27. (1) Ngaphandle koMthetho Wokuhlukakuniswa Kwemali engenayo wonyaka wezimali wezi-2023/24 ungakaqali ngomhla ziyi-1 kuMbasa 2023, uMnyango Wezezi- mali Kazwelonke angase anqume ukuthi inani, elingeqile kumaphesenti angama-45 esamba senani ngasinye— (a) (b) (c) isabelo esilinganayo ngokwesigaba se-4(1), sidluliselwe esifundazweni esi- fanele; isabelo esilinganayo ngokwesigaba se-5(1), sidluliselwe kumasipala ofanele; isabelo okwenziwa ngokwesigaba se-7(1) noma se-8(1), kuye ngokuthi ikuphi, kudluliselwe esifundazweni noma kumasipala ofanele. 55 This gazette is also available free online at www.gpwonline.co.za

56 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 56 (2) An amount is transferred in terms of subsection (1)(c) is, with the necessary changes, subject to the applicable framework for the 2022/23 financial year and the other requirements of this Act, as if it is an amount of an allocation for the 2022/23 financial year. DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY 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 2022/23 financial year, the 2023/24 financial year and the 2024/25 financial year, except if submitted in terms of any other legislation before the end of the 10-day period. (b) The budget must indicate all allocations from its equitable share and conditional allocations to be transferred to each category B municipality within the category C municipality’s area of jurisdiction and disclose the criteria for allocating funds between the category B municipalities. (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— 5 10 15 20 25 (a) the category C municipality retaining the function in terms of the Municipal Structures Act; and 30 (b) a service delivery agreement for the provision of services by the category B municipality on behalf of the category C municipality not being 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) reach an agreement envisaged in subsection (2); or submit a payment schedule in accordance with subsection (5)(a). 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 57 57 (2) Inani elidluliswayo ngokwesigatshana (1)(c), kanye nezinguquko ezidingekayo, kuncike ohlakeni olusebenzayo lonyaka wezimali wezi-2022/23 kanye nezinye izidingo zalo Mthetho, njengokungathi yinani lesabelo lonyaka wezimali wezi-2022/23. ISAHLUKO 5 IMISEBENZI NAMANDLA OMASIPALA, UMNYANGO WEZIMALI WEZIFUNDAZWE KANYE NOMNYANGO WEZIMALI KAZWELONKE 5 Imisebenzi yomasipala 28. (1) (a) Ngaphezu kwezidingo zoMthetho Wokuphathwa Kwezimali Zomasipala, isikhulu esifanele sokucwaningwa kwamabhuku somasipala wesigaba C, kufanele ngemva kwezinsuku eziyi-10 uqalile ukusebenza lo Mthetho, sithumele kuMnyango Wezezimali Kazwelonke, kuMnyango Wezezimali wesifundazwe ofanele kanye nabo bonke omasipala abakusigaba B endaweni yalowo masipala. Uhambise Isabelomali, njengoba kwethulwe ngokuhambisana nesigaba se-16 soMthetho Wokuphathwa Kwe- zimali Zomasipala, wonyaka wezimali wezi-2022/23, unyaka wezimali wezi-2023/24 kanye nonyaka wezimali wezi-2024/25, ngaphandle uma sithunyelwe ngokwanoma yimuphi omunye. umthetho ngaphambi kokuphela kwesikhathi esiyizinsuku eziyi-10. (b) Isabelomali kufanele siveze zonke izabelo ezivela kusabelo saso esilinganayo kanye nezabelo ezinemibandela okufanele zidluliselwe kumasipala wesigaba B ngasinye ngaphansi kukamasipala wesigaba C futhi sidalule imibandela yokwabiwa kwezimali phakathi komasipala besigaba B. (2) Umasipala wesigaba C ohlinzeka ngomsebenzi kamasipala kufanele, ngaphambi kokwenza noma iyiphi iphrojekthi yemali yamanzi, ugesi, imigwaqo nanoma yimuphi omunye umsebenzi kamasipala, uthintane nomasipala besigaba B esingaphansi kwe- ndawo yabo yokuphatha iphrojekthi okufanele isetshenziswe, futhi bavumelane, ngokubhala phansi ukuthi imuphi umasipala onomthwalo wokubheka ukusebenza kwezimali kanye nezindleko zokulungisa, nokuqowa kwemali yabasebenzisi. (3) Umasipala wesigaba C kufanele uqinisekise ukuthi umsebenzi owenzayo awufani nomsebenzi owenziwa umasipala wesigaba B futhi kufanele udlulisele izimali zokuhlinzekwa kwezinsizakalo, okuhlanganisa nezinsizakalo eziyisisekelo, kumasipala wesigaba B ofanele ohlinzeka ngezinsizakalo zikamasipala, ngaphandle— (a) kwamasipala wesigaba C ogcina umsebenzi ngokoMthetho Wezinhlaka Zomasipala; futhi (b) kokungaphothulwa kwesivumelwano sokulethwa kwezinsizakalo soku- lomasipala hlinzekwa kwezinsizakalo ngumasipala wesigaba B egameni wesigaba C. (4) Umasipala wesigaba B ongagunyaziwe ukwenza umsebenzi ngokoMthetho Wezinhlaka Zomasipala awuvumelekile ukwandisa ububanzi noma uhlobo lwezinsi- zakalo ozihlinzekayo njengamanje, ngaphandle— (a) ukungena esivumelwaneni sokulethwa kwezinsiza nomasipala wesigaba C ogunyazwe ukwenza umsebenzi ngokoMthetho Wezinhlaka Zomasipala; noma (b) ukuthola ukugunyazwa ukwenza umsebenzi ngokoMthetho Wezinhlaka Zomasipala. (5) (a) Umasipala wesigaba C kanye nomasipala wesigaba B kufanele, ngaphambi kokuqala konyaka wezimali, bavumelane ngeshejuli yokukhokha maqondana nezabelo, okukhulunywe ngazo esigatshaneni (1)(b), ezizodluliselwa kumasipala wesigaba B kulowo nyaka wezimali, kanye nomasipala wesigaba C kufanele balethe ishejuli yokukhokha kuMnyango Wezezimali Kazwelonke ngaphambi kokuqala konyaka wezimali. 10 15 20 25 30 35 40 45 (b) Umasipala wesigaba C kufanele wenze udllise izimali ngokuhambisana neshejuli 50 yokukhokha ethunyelwe ngokwendima (a). (6) (a) UMnyango Wezezimali Kazwelonke ungagodla noma umise noma yisiphi isabelo kumasipala wesigaba C bese ukwabela kabusha isabelo komasipala abathintekayo besigaba B uma umasipala wesigaba C wehluleka— (i) ukwenza izabelo okukhulunye ngazo esigatshaneni (1)(b); (ii) ukufinyelela esivumelwaneni esihlongozwe esigatshaneni (2); noma (iii) ukuletha ishejuli yokukhokha ngokuhambisana nesigatshana (5)(a). 55 This gazette is also available free online at www.gpwonline.co.za

58 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 58 (b) The following provisions apply to the withholding or stopping of an allocation in 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 2022/23 financial year or the 2023/24 financial year. (7) A municipality must ensure that any allocation made to it in terms of this Act, or by a province or another municipality, that is not reflected in its budget as tabled in accordance with section 16 of the Municipal Finance Management Act, is reflected in its budget to be considered for approval in accordance with section 24 of the Municipal Finance Management Act. Duties and powers of provincial treasuries 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 not later than seven working days after this Act takes effect, 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 2023/24 financial year and the 2024/25 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 or, if published on a later date, on the date of publication of the notice. (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 working days after the appropriation Act takes effect, and those allocations and budget must be regarded as final. 5 10 15 20 25 30 35 40 (d) Allocations to municipalities in terms of subsection (2)(a) must be consistent with 45 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 2023 or such later date as approved by the National Treasury and takes effect on the date of publication. 50 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 59 59 (b) Le mihlinzekelo elandelayo iyasebenza ekubanjweni noma ekumisweni kwe- sabelo ngokuhambisana nendima (a): Isigaba sama-216 soMthethosisekelo; (i) (ii) odabeni lokubamba isabelo, isigaba se-18(4)(a), nezinguquko ezidingekayo; kanye (iii) nasodabeni lokumisa isabelo, isigaba se-19(2)(a), (3), (4) kanye no (5) nezinguquko ezidingekayo. (c) Uma isabelo simiswa ngokwalesi sigatshana, uMnyango Wezezimali Kazwelo- nke, emva kokubonisana nesikhulu esidlulisa imali, ungase unqume ukuthi ingxenye yesabelo esingeke sisetshenziswe, iphinde yabelwe umasipala oyedwa noma ngaphezulu, ngaphansi kwemibandela yokuthi isabelo kufanele kushaye ukuphela konyaka wezimali wezi-2022/23 noma wezi-2023/24 sesisetshenzisiwe. (7) Umasipala kumele aqinisekise ukuthi noma yisiphi isabelo esinikezwe wona ngokwalo Mthetho, noma isifundazwe noma omunye umasipala, esingavezwanga kwisabelomali sawo njengoba kwethulwe ngokuhambisana nesigaba se-16 soMthetho Wokuphathwa Kwezimali Zomasipala, siyavezwa kwisabelomali sawo ngenhloso sama-24 sicatshangelwe ukuba kuvunywe ngokuhambisana nesigaba yokuthi soMthetho Wokuphathwa Kwezimali Zomasipala. Imisebenzi namandla omnyango wezezimali wezifundazwe 29. (1) Umnyango wezezimali wesifundazwe kufanele uveze izabelo ezisohlwini lweNgxenye A yaShejuli 5 esifundazweni ngokwehlukana kuMthethosivivinyo wokwabiwa kwezimali wesifundazwe. (2) (a) Umnyango wezezimali wesifundazwe kumele zingakadluli izinsuku eziyisi- khombisa kusukela lo Mthetho uqale ukusebenza, ushicilele ngesaziso kusoMqulu kaHulumeni— (i) (ii) (iii) isabelo esikhombayo umasipala ngamunye wakho konke ukwabiwa okufanele kwenziwe yisifundazwe okuya komasipala kusuka ezimalini zesifundazwe kanye nasezabelweni ezinemibandela eziya esifundazweni; isabelo esikhombayo okufanele senziwe esikoleni ngasinye kanye nesibhedlela ngasinye esifundazweni ngendlela enqunywe nguMnyango Wezezimali Kazwe- lonke; isabelo esikhombayo kunoma iyiphi inhlangano kahulumeni kazwelonke noma yesifundazwe ukuze kuqaliswe uhlelo oluxhaswe ngesabelo esiseNgxenyeni A lesifundazwe noma ngosizo olunikezwa isifundazwe yaShejuli 5 egameni ekuqaliseni uhlelo; (iv) ukuhlukaniswa okuhlosiwe kokwabiwa okuhlongozwe ezigatshaneni (i) kanye (ii), mayelana nomasipala ngamunye, isikole nesibhedlela, ngonyaka wezimali wezi-2023/24 kanye nonyaka wezimali wezi-2024/25; futhi Imibandela kanye nolunye ulwazi maqondana nezabelo, okukhulunywe ngakho ezigatshaneni (i), (ii) kanye no-(iii), ukuze kube lula ukukala ukusebenza kanye nokusetshenziswa kokufakwayo okudingekile kanye nemiphumela. (v) (b) Izabelo okukhulunywe ngazo endimeni (a) kumele zithathwe njengokuthi izona ezisemthethweni uma uMthetho wokwabiwa kwezimali wesifundazwe usuqala ukuse- benza noma, uma ushicilelwe ngolunye usuku, ngosuku lokushicilelwa kwesaziso. (c) Uma isiShayamthetho sesifundazwe sichibiyela uMthethosivivinyo wokwabiwa kwemali, umnyango wezezimali wesifundazwe kufanele ushicilele izabelo ezichitshiye- lwe nezabelomali, ngesaziso kwiPhephandaba likaHulumeni, zingakapheli izinsuku eziyi-14 zokusebenza ngemva kokuqala ukusebenza koMthetho wokwabiwa kwezi- mali, futhi lezo zabelo nezabelomali kufanele zithathwe njengokuyizo eziyizona zona. Izabelo eziya komasipala ngokwesigatshana (2)(a) kumele zihambisane nemibandela yanoma yisiphi isivumelwano okuvunyelwene ngaso phakathi kwesi- fundazwe nomasipala. (d) (3) (a) Ngale kwesigatshana (2) nanoma yimuphi omunye umthetho, umnyango wezezimali wesifundazwe, ngokuhambisana nohlaka olunqunywe uMnyango Wezezi- mali Kazwelonke, ungachibiyela izabelo okukhulunywe ngazo esigatshaneni (2) noma wenze ezinye izabelo ezengeziwe komasipala ezazingashicilelwanga ngokwesigatshana (2). (b) Noma ikuphi ukuchibiyela ezabelweni ezishicilelwe ngokwesigatshana (2)(a) noma (c) kufanele zishicilelwe, ngesaziso kusoMqulu kaHulumeni, kungakedluli umhlaka 4 kuNhlolanja 2023 noma ngalolo suku lwakamuva olugunyazwe uMnyango Wezezimali Kazwelonke futhi luzoqala ukusebenza ngosuku lokushicilelwa. 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. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 60 (4) A provincial treasury must, as part of its report in terms of section 40(4)(b) and (c) of the Public Finance Management Act, in the format determined by the National Treasury, report on— (a) actual transfers received by the province from national departments and actual expenditure on such transfers, excluding Schedule 4 allocations, up to the end of that month; and (b) actual transfers made by the province to municipalities and public entities and actual expenditure by municipalities and public entities on such transfers, based on the latest information available from municipalities and public entities at the time of reporting. (5) (a) A provincial treasury must— (i) ensure that a payment schedule, or any amendment thereof, is agreed between each provincial department and receiving institution envisaged in subsection (2)(a); ensure that transfers are made promptly to the relevant receiving officer in terms of the agreed payment schedule; and submit the payment schedules to the National Treasury within 14 days after this Act takes effect and any amended payment schedule, agreed to, within 14 days of it being agreed to. (ii) (iii) (b) If a provincial department and receiving institution do not agree to a payment schedule in time for submission to the National Treasury, the provincial treasury must, after consultation with the transferring officer, determine the payment schedule. (6) If a provincial treasury fails to make a transfer in terms of subsection (5)(a), the relevant receiving officer may request the provincial treasury to immediately make the transfer or to provide written reasons, within three working days, as to why the transfer has not been made. (7) If a provincial treasury fails to make the transfer requested by the receiving officer or provide reasons in terms of subsection (6), or the receiving officer disputes the reasons provided by the provincial treasury as to why the transfer has not been made, the receiving officer may request the National Treasury to investigate the matter. (8) On receipt of a request in terms of subsection (7), the National Treasury must— (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 5 10 15 20 25 30 35 40 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. 45 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 61 61 (4) Umnyango wezezimali wesifundazwe kumele, njengengxenye yombiko wawo ngokwesigaba sama-40(4)(b) kanye no (c) soMthetho Wokuphathwa Kwezimali Zomphakathi, ngendlela enqunywe nguMnyango Wezezimali Kazwelonke, abike— (a) (b) izimali zangampela ezidlulisiwe ezitholwe yisifundazwe ezivela eminya- ngweni kazwelonke kanye nezindleko zangempela kulokho kudluliselwa, ngaphandle kwezabelo zaShejuli 4, kuze kube sekupheleni kwaleyo nyanga; futhi Izimali zoqobo ezidluliswa isifundazwe siyisa komasipala nezinhlaka zikahu- lumeni kanye nezindleko zangempela zomasipala nezinhlaka zikahulumeni kulokho kudluliselwa, ngokusekelwe olwazini lwakamuva olutholakala komasipala nezinhlaka zikahulumeni ngesikhathi sokubika. (5) (a) Umnyango wezezimali wesifundazwe kumele— (i) uqinisekise ukuthi ishejuli yokukhokha, nanoma yikuphi ukuchitshiyelwa, kuvunyelwana ngakho phakathi komnyango wesifundazwe ngamunye kanye nesikhungo esamukela imali esishiwo esigatshaneni (2)(a); (ii) uqinisekise ukuthi ukudluliswa kwemali kwenziwa ngokushesha esikhulwini esamukela imali esifanele ngokwaShejuli yokukhokha okuvunyelwene ngayo; futhi (iii) ulethe amashejuli okukhokha Emnyangweni Wezezimali Kazwelonke zi- ngakapheli izinsuku eziyi-14 lo Mthetho uqale ukusebenza kanye nanoma iyiluphi ishejuli yokukhokha echitshiyelwe, okuvunyelwene ngalo, zingakapheli izinsuku eziyi-14 kuvunyelwene ngalo. (b) Uma umnyango wesifundazwe imali bengavumelani ngeshejuli yokukhokha kusenesikhathi ukuze yethulwe Emnya- ngweni Wezezimali Kazwelonke, umnyango wezezimali wesifundazwe ku- fanele, emva kokubonisana nesikhulu esidlulisa imali, unqume ishejuli yoku- khokha. nesikhungo esamukela kanye (6) Uma umnyango wezezimali wesifundazwe ehluleka ukudlulisa ngokwesi- gatshana (5)(a), isikhulu esamukela imali esithintekayo singacela umnyango wezezi- mali wesifundazwe ukuthi udlulise imali ngokushesha noma unikeze izizathu ezibhalwe phansi, imali ingakadluliswa. izinsuku ezintathu zokusebenza, ukuthi kungani zingakapheli (7) Uma umnyango wezezimali wesifundazwe uhluleka ukudlulisa imali ecelwe isikhulu esamukela imali noma ukunikeza izizathu ngokwesigatshana (6), noma isikhulu esamukela imali siphikisana nezizathu ezinikezwe umnyango wezezimali wesifundazwe zokuthi kungani isikhulu esamukela imali imali singacela uMnyango Wezezimali Kazwelonke ukuba uluphenye lolo daba. ingadluliswanga, (8) Lapho kutholwa isicelo ngokwesigatshana (7), uMnyango Wezezimali Kazwelo- nke kufanele— 5 10 15 20 25 30 35 (a) ubonisane nesikhulu esidlulisa imali ngalolo daba; (b) uphenye udaba, uhlole noma yiziphi izizathu ezinikezwe umnyango wezezi- 40 mali wesifundazwe zokuthi kungani imali ingadluliswanga; (c) uyalele umnyango wezezimali wesifundazwe ukuthi udlulise imali ngoku- shesha noma unikeze isikhulu esamukela imali izizathu, ezivuna ukuthi kungani umnyango wezezimali wesifundazwe wenze into efanele ngoku- ngadlulisi imali; futhi (d) uyalele umnyango wezezimali wesifundazwe kanye nesikhulu esamukela imali ngokuthi yiziphi izinyathelo okufanele zithathwe ukuze kuqinisekiswe ukudluliswa kwemali. Imisebenzi namandla oMnyango Wezezimali kaZwelonke 30. (1) UMnyango Wezezimali Kazwelonke kufanele, zingakapheli izinsuku eziyi-14 uqalile ukusebenza lo Mthetho, ulethe isaziso kuzo zonke izikhulu ezidlulisa imali esiqukethe imininingwane yama-akhawunti ayinhloko esifundazwe ngasinye kanye nomasipala. (2) UMnyango Wezezimali Kazwelonke, kanye nesitatimende esihlongozwe esi- gabeni sama-32(2) soMthetho Wokuphathwa Kwezimali Zikahulumeni, kufanele sishicilele umbiko mayelana nokudluliswa kwangempela kwazo zonke izabelo ezi- sohlwini lwaShejuli 4, 5, 6 no-7 noma ezenziwe ngokwesigaba sama-25. 45 50 55 This gazette is also available free online at www.gpwonline.co.za

62 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 62 (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. 5 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. (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

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 1 327 188 238 560 756 789 87 311 493 1 354 771 376 543 149 099 94 086 549 1 975 256 520 1 992 007 024 1 433 054 261 562 018 365 101 486 470 2 096 559 096

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 2022/23 R'000 72 230 960 31 107 440 120 041 881 114 509 371 64 055 553 45 961 922 14 942 081 39 540 134 58 367 447 Forward Estimates 2023/24 2024/25 R'000 69 779 414 30 108 911 116 263 997 110 785 551 62 073 445 44 595 498 14 434 374 38 297 617 56 810 292 R'000 71 841 946 31 108 873 120 759 712 114 372 560 64 127 292 46 220 404 14 894 537 39 701 790 58 991 251 560 756 789 543 149 099 562 018 365 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 69 69 ISHEJULI 1 UKWAHLUKANISWA NGOKULINGANAYO KWENGENISOMALI EQOQWE KUZWELONKE PHAKATHI KWEMIKHAKHA YOMITHATHU Imikhakha kaHulumeni Ikholamu A Ikholamu B 2022/23 R'000 Izibalo Zesikhathi Esizayo 2023/24 R'000 2024/25 R'000 Kazwelonke1,2 Wesifundazwe Wendawo ISAMBA

1. Isabelo sikazwelonke sihlanganisa ukwabiwa okunemibandela emazingeni ezifundazwe kanye nasezindaweni zasekhaya, ukwabiwa kwentela kaphethiloli jikelele nomasipala basemadolobheni amakhulu izindleko zokukhokhela izikweletu, imali egcinelwe izimo eziphuthumayo kanye nezabelo zesikhashana 1 327 188 238 560 756 789 87 311 493 1 433 054 261 562 018 365 101 486 470 1 354 771 376 543 149 099 94 086 549 1 975 256 520 2 096 559 096 1 992 007 024

2. Zikhokhiwe izindleko zesabelo sesifundazwe esilinganayo ISHEJULI 2 UKUNQUNYWA KWESABELO ESILINGANAYO SESIFUNDAZWE NGASINYE SESABELO SEZINGA LESIFUNDAZWE SEMALI EQOQWE KUZWELONKE (njengenkokhelo ebhekiswe ngqo esiKhwameni Semali Sikazwelonke) Isifundazwe Mpumalanga yeKapa Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Nyakatho neKapa Nyakatho Ntshonalanga Ntshonalanga yeKapa ISAMBA Ikholamu A Ikholamu B 2022/23 R'000 72 230 960 31 107 440 120 041 881 114 509 371 64 055 553 45 961 922 14 942 081 39 540 134 58 367 447 Izibalo Zesikhathi Esizayo 2023/24 2024/25 R'000 69 779 414 30 108 911 116 263 997 110 785 551 62 073 445 44 595 498 14 434 374 38 297 617 56 810 292 R'000 71 841 946 31 108 873 120 759 712 114 372 560 64 127 292 46 220 404 14 894 537 39 701 790 58 991 251 560 756 789 543 149 099 562 018 365 This gazette is also available free online at www.gpwonline.co.za

70 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 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 Winnie Madikizela-Mandela EC444 Ntabankulu DC44 Alfred Nzo District Municipality B B B B C Total: Alfred Nzo Municipalities National Financial Year Column A Column B 2022/23 R'000 Forward Estimates 2023/24 R'000 2024/25 R'000 1 045 448 1 288 228 1 118 513 1 389 940 1 196 538 1 499 327 107 059 63 385 113 634 119 231 101 270 163 292 60 474 104 576 832 921 294 923 307 329 50 186 124 987 97 609 204 622 1 025 616 2 105 272 50 744 187 928 146 186 175 143 80 323 215 409 654 460 1 510 193 180 384 177 125 70 586 334 540 762 635 310 567 182 985 313 293 217 727 404 115 1 051 671 2 480 358 286 308 260 936 320 095 149 587 686 652 1 703 578 113 403 66 766 120 916 127 404 109 324 178 068 64 297 108 076 888 254 309 715 322 690 52 669 131 233 102 491 214 843 1 089 808 2 223 449 53 513 197 362 153 517 183 919 84 300 227 256 694 535 1 594 402 189 543 185 969 75 058 355 541 806 111 328 047 192 993 329 933 228 667 429 505 1 121 633 2 630 778 302 542 274 427 339 797 157 110 732 425 1 806 301 120 189 70 361 128 742 136 203 118 080 194 266 68 401 111 800 948 042 325 749 339 332 55 371 138 013 107 791 225 922 1 157 054 2 349 232 56 553 207 594 161 472 193 442 88 614 240 103 736 185 1 683 963 199 503 195 549 79 983 377 446 852 481 347 096 203 901 348 046 240 534 457 148 1 194 795 2 791 520 320 232 289 104 361 325 165 284 780 318 1 916 263 Total: Eastern Cape Municipalities 11 728 633 12 457 748 13 237 366 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 71 71 ISHEJULI 3 UKUNQUNYWA KWESABELO ESILINGANAYO SIKAMASIPALA NGAMUNYE SESABELO SEZINGA LIKAHULUMENI WASEKHAYA SENGENISOMALI EQOQWE KUZWELONKE Inombolo uMasipala MPUMALANGA KAPA A A BUF Buffalo City NMA Nelson Mandela Bay B B B B B B B C Isamba: B B B B B B C Isamba: B B B B B B C Isamba: B B B C Isamba: B B B B B C Isamba: B B B B C Isamba: EC101 Dr Beyers Naude EC102 Blue Crane Route EC104 Makana EC105 Ndlambe EC106 EC108 Kouga EC109 Kou-Kamma DC10 Sundays River Valley Sarah Baartman District Municipality oMasipala base-Sarah Baartman EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC126 Ngqushwa EC129 Raymond Mhlaba DC12 Amathole District Municipality oMasipala be-Amathole Inxuba Yethemba Intsika Yethu EC131 EC135 EC136 Emalahleni EC137 Engcobo EC138 EC139 Enoch Mgijima DC13 Chris Hani District Municipality Sakhisizwe oMasipala base-Chris Hani Senqu EC141 Elundini EC142 EC145 Walter Sisulu DC14 Joe Gqabi District Municipality oMasipala be-Joe Gqabi EC153 Ngquza Hill EC154 Port St Johns EC155 Nyandeni EC156 Mhlontlo EC157 King Sabata Dalindyebo DC15 O.R. Tambo District Municipality oMasipala be-O.R. Tambo EC441 Matatiele EC442 Umzimvubu EC443 Winnie Madikizela-Mandela EC444 Ntabankulu DC44 Alfred Nzo District Municipality oMasipala base-Alfred Nzo Unyaka weziMali kaZwelonke Ikholamu A Ikholamu B 2022/23 R'000 Izibalo Zesikhathi Esizayo 2023/24 R'000 2024/25 R'000 1 045 448 1 288 228 1 118 513 1 389 940 1 196 538 1 499 327 107 059 63 385 113 634 119 231 101 270 163 292 60 474 104 576 832 921 294 923 307 329 50 186 124 987 97 609 204 622 1 025 616 2 105 272 50 744 187 928 146 186 175 143 80 323 215 409 654 460 1 510 193 180 384 177 125 70 586 334 540 762 635 310 567 182 985 313 293 217 727 404 115 1 051 671 2 480 358 286 308 260 936 320 095 149 587 686 652 1 703 578 113 403 66 766 120 916 127 404 109 324 178 068 64 297 108 076 888 254 309 715 322 690 52 669 131 233 102 491 214 843 1 089 808 2 223 449 53 513 197 362 153 517 183 919 84 300 227 256 694 535 1 594 402 189 543 185 969 75 058 355 541 806 111 328 047 192 993 329 933 228 667 429 505 1 121 633 2 630 778 302 542 274 427 339 797 157 110 732 425 1 806 301 120 189 70 361 128 742 136 203 118 080 194 266 68 401 111 800 948 042 325 749 339 332 55 371 138 013 107 791 225 922 1 157 054 2 349 232 56 553 207 594 161 472 193 442 88 614 240 103 736 185 1 683 963 199 503 195 549 79 983 377 446 852 481 347 096 203 901 348 046 240 534 457 148 1 194 795 2 791 520 320 232 289 104 361 325 165 284 780 318 1 916 263 Isamba: oMasipala baseMpumalanga Kapa 11 728 633 12 457 748 13 237 366 This gazette is also available free online at www.gpwonline.co.za

72 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 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 2022/23 R'000 Forward Estimates 2023/24 R'000 2024/25 R'000 A MAN Mangaung 938 383 1 016 375 1 101 022 FS161 Letsemeng FS162 Kopanong FS163 Mohokare DC16 Xhariep District Municipality B B B C Total: Xhariep Municipalities FS181 Masilonyana Tokologo FS182 FS183 Tswelopele FS184 Matjhabeng FS185 Nala DC18 B B B B B C Total: Lejweleputswa Municipalities Lejweleputswa District Municipality Setsoto FS191 FS192 Dihlabeng FS193 Nketoana FS194 Maluti-a-Phofung FS195 Phumelela FS196 Mantsopa DC19 B B B B B B C Total: Thabo Mofutsanyana Municipalities Thabo Mofutsanyana District Municipality FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 B B B B C Total: Fezile Dabi Municipalities Fezile Dabi District Municipality 79 028 103 546 86 952 49 161 318 687 147 095 70 432 91 219 628 523 144 920 144 044 1 226 233 234 466 210 193 120 870 744 441 93 052 102 426 130 459 1 635 907 257 433 241 451 246 748 118 903 168 576 1 033 111 84 111 109 568 93 048 51 012 337 739 157 474 74 632 96 652 674 469 152 771 148 826 1 304 824 249 436 227 249 129 547 795 361 99 116 109 296 135 676 1 745 681 276 512 258 780 271 646 127 257 172 779 1 106 974 89 598 116 036 99 665 53 026 358 325 168 728 79 161 102 508 723 986 161 094 153 916 1 389 393 265 561 245 781 138 964 850 194 105 672 116 731 141 290 1 864 193 297 125 277 488 299 154 136 313 177 162 1 187 242 Total: Free State Municipalities 5 152 321 5 511 593 5 900 175 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 73 73 ISHEJULI 3 UKUNQUNYWA KWESABELO ESILINGANAYO SIKAMASIPALA NGAMUNYE SESABELO SEZINGA LIKAHULUMENI WASEKHAYA SENGENISOMALI EQOQWE KUZWELONKE Inombolo uMasipala FREE STATE Unyaka weziMali kaZwelonke Ikholamu A Ikholamu B 2022/23 R'000 Izibalo Zesikhathi Esizayo 2023/24 R'000 2024/25 R'000 A MAN Mangaung 938 383 1 016 375 1 101 022 B B B C Isamba: B B B B B C Isamba: B B B B B B C Isamba: B B B B C Isamba: FS161 Letsemeng FS162 Kopanong FS163 Mohokare DC16 Xhariep District Municipality oMasipala baseXhariep FS181 Masilonyana Tokologo FS182 FS183 Tswelopele FS184 Matjhabeng FS185 Nala DC18 Lejweleputswa District Municipality oMasipala baseLejweleputswa Setsoto FS191 FS192 Dihlabeng FS193 Nketoana FS194 Maluti-a-Phofung FS195 Phumelela FS196 Mantsopa DC19 Thabo Mofutsanyana District Municipality oMasipala baseThabo Mofutsanyana FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 Fezile Dabi District Municipality oMasipala baseFezile Dabi 79 028 103 546 86 952 49 161 318 687 147 095 70 432 91 219 628 523 144 920 144 044 1 226 233 234 466 210 193 120 870 744 441 93 052 102 426 130 459 1 635 907 257 433 241 451 246 748 118 903 168 576 1 033 111 84 111 109 568 93 048 51 012 337 739 157 474 74 632 96 652 674 469 152 771 148 826 1 304 824 249 436 227 249 129 547 795 361 99 116 109 296 135 676 1 745 681 276 512 258 780 271 646 127 257 172 779 1 106 974 89 598 116 036 99 665 53 026 358 325 168 728 79 161 102 508 723 986 161 094 153 916 1 389 393 265 561 245 781 138 964 850 194 105 672 116 731 141 290 1 864 193 297 125 277 488 299 154 136 313 177 162 1 187 242 Isamba: oMasipala base-Free State 5 152 321 5 511 593 5 900 175 This gazette is also available free online at www.gpwonline.co.za

74 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 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 2022/23 R'000 Forward Estimates 2023/24 R'000 2024/25 R'000 4 606 943 6 279 400 3 551 250 971 061 143 164 181 382 293 991 1 589 598 539 525 259 031 393 139 230 252 1 421 947 5 049 907 6 908 453 3 911 639 1 045 887 157 585 200 326 301 590 1 705 388 591 056 279 761 427 340 237 384 1 535 541 5 539 300 7 605 792 4 311 587 1 127 310 173 669 221 527 309 550 1 832 056 647 957 302 376 464 870 244 940 1 660 143 Total: Gauteng Municipalities 17 449 138 19 110 928 20 948 878 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 75 75 ISHEJULI 3 UKUNQUNYWA KWESABELO ESILINGANAYO SIKAMASIPALA NGAMUNYE SESABELO SEZINGA LIKAHULUMENI WASEKHAYA SENGENISOMALI EQOQWE KUZWELONKE Inombolo uMasipala 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 Isambulo: Sedibeng District Municipality oMasipala baseSedibeng B B B C Isamba: GT481 Mogale City GT484 Merafong City GT485 Rand West City DC48 West Rand District Municipality oMasipala be-West Rand Unyaka weziMali kaZwelonke Ikholamu A Ikholamu B 2022/23 R'000 Izibalo Zesikhathi Esizayo 2023/24 R'000 2024/25 R'000 4 606 943 6 279 400 3 551 250 971 061 143 164 181 382 293 991 1 589 598 539 525 259 031 393 139 230 252 1 421 947 5 049 907 6 908 453 3 911 639 1 045 887 157 585 200 326 301 590 1 705 388 591 056 279 761 427 340 237 384 1 535 541 5 539 300 7 605 792 4 311 587 1 127 310 173 669 221 527 309 550 1 832 056 647 957 302 376 464 870 244 940 1 660 143 Isamba: oMasipala baseGauteng 17 449 138 19 110 928 20 948 878 This gazette is also available free online at www.gpwonline.co.za

76 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 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 2022/23 R'000 Forward Estimates 2023/24 R'000 2024/25 R'000 4 057 189 4 405 068 4 784 326 162 218 154 862 110 541 260 646 585 146 1 273 413 123 847 88 389 43 460 45 621 696 056 77 519 86 421 669 855 1 831 168 149 733 218 092 285 377 539 912 1 193 114 60 247 169 636 206 533 162 289 453 007 1 051 712 466 902 36 076 108 935 201 814 813 727 172 764 162 624 116 678 280 634 629 020 1 361 720 131 483 96 528 45 944 47 867 753 259 82 718 92 298 719 625 1 969 722 158 035 232 136 303 422 578 248 1 271 841 65 357 179 103 219 494 174 754 488 712 1 127 420 500 929 37 972 114 623 214 724 868 248 184 404 171 055 123 412 302 772 675 761 1 457 404 139 905 105 719 48 681 50 309 815 484 88 459 98 789 773 062 2 120 408 167 146 247 623 323 230 618 980 1 356 979 71 086 189 496 233 769 188 605 526 952 1 209 908 537 742 40 060 120 861 228 494 927 157 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 77 77 ISHEJULI 3 UKUNQUNYWA KWESABELO ESILINGANAYO SIKAMASIPALA NGAMUNYE SESABELO SEZINGA LIKAHULUMENI WASEKHAYA SENGENISOMALI EQOQWE KUZWELONKE Inombolo uMasipala KWAZULU-NATAL A ETH eThekwini KZN212 uMdoni KZN213 uMzumbe KZN214 uMuziwabantu KZN216 Ray Nkonyeni B B B B C Isamba: DC21 Ugu District Municipality oMasipala boGu KZN221 uMshwathi KZN222 uMngeni KZN223 Mpofana KZN224 iMpendle KZN225 Msunduzi KZN226 Mkhambathini KZN227 Richmond B B B B B B B C oMasipala: DC22 uMgungundlovu District Municipality baseMgungundlovu B B B C Isamba: B B B B C Isamba: B B B C Isamba: KZN235 Okhahlamba KZN237 iNkosi Langalibalele KZN238 Alfred Duma DC23 uThukela District Municipality oMasipala boThukela KZN241 eNdumeni KZN242 Nquthu KZN244 uMsinga KZN245 uMvoti DC24 uMzinyathi District Municipality oMasipala baseMzinyathi KZN252 Newcastle KZN253 eMadlangeni KZN254 Dannhauser DC25 Amajuba District Municipality oMasipala baseMajuba Unyaka weziMali kaZwelonke Ikholamu A Ikholamu B 2022/23 R'000 Izibalo Zesikhathi Esizayo 2023/24 R'000 2024/25 R'000 4 057 189 4 405 068 4 784 326 162 218 154 862 110 541 260 646 585 146 1 273 413 123 847 88 389 43 460 45 621 696 056 77 519 86 421 669 855 1 831 168 149 733 218 092 285 377 539 912 1 193 114 60 247 169 636 206 533 162 289 453 007 1 051 712 466 902 36 076 108 935 201 814 813 727 172 764 162 624 116 678 280 634 629 020 1 361 720 131 483 96 528 45 944 47 867 753 259 82 718 92 298 719 625 1 969 722 158 035 232 136 303 422 578 248 1 271 841 65 357 179 103 219 494 174 754 488 712 1 127 420 500 929 37 972 114 623 214 724 868 248 184 404 171 055 123 412 302 772 675 761 1 457 404 139 905 105 719 48 681 50 309 815 484 88 459 98 789 773 062 2 120 408 167 146 247 623 323 230 618 980 1 356 979 71 086 189 496 233 769 188 605 526 952 1 209 908 537 742 40 060 120 861 228 494 927 157 This gazette is also available free online at www.gpwonline.co.za

78 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 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 2022/23 R'000 Forward Estimates 2023/24 R'000 2024/25 R'000 93 423 169 597 187 494 189 932 196 348 586 391 1 423 185 213 526 230 520 215 419 137 249 537 398 1 334 112 165 314 471 939 226 733 93 695 114 409 647 196 1 719 286 212 818 228 012 181 613 108 314 680 949 1 411 706 75 091 131 712 230 678 152 466 432 161 1 022 108 98 746 181 265 201 285 200 809 207 441 630 327 1 519 873 228 948 245 556 232 085 146 925 582 711 1 436 225 176 706 513 500 240 511 98 363 120 091 692 113 1 841 284 229 175 251 988 193 331 113 706 742 133 1 530 333 79 911 138 861 244 897 161 516 462 712 1 087 897 104 590 194 154 216 516 212 753 219 619 677 132 1 624 764 246 023 262 128 250 611 157 631 631 473 1 547 866 189 299 559 016 255 679 103 439 126 256 739 935 1 973 624 247 341 279 137 206 251 119 552 808 493 1 660 774 85 246 146 705 260 542 171 465 495 104 1 159 062 Total: KwaZulu-Natal Municipalities 17 130 720 18 419 631 19 822 272 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 79 79 ISHEJULI 3 UKUNQUNYWA KWESABELO ESILINGANAYO SIKAMASIPALA NGAMUNYE SESABELO SEZINGA LIKAHULUMENI WASEKHAYA SENGENISOMALI EQOQWE KUZWELONKE Inombolo uMasipala KZN261 eDumbe KZN262 uPhongolo KZN263 AbaQulusi KZN265 Nongoma KZN266 Ulundi B B B B B C Isamba: B B B B C Isamba: B B B B B C Isamba: B B B B C Isamba: B B B B C Isamba: DC26 Zululand District Municipality oMasipala base-Zululand KZN271 uMhlabuyalingana KZN272 Jozini KZN275 Mtubatuba KZN276 Big Five Hlabisa DC27 uMkhanyakude District Municipality oMasipala baseMkhanyakude KZN281 uMfolozi KZN282 uMhlathuze KZN284 uMlalazi KZN285 Mthonjaneni KZN286 Nkandla KZN291 Mandeni KZN292 KwaDukuza KZN293 Ndwedwe KZN294 Maphumulo DC28 King Cetshwayo District Municipality oMasipala base-King Cetshwayo DC29 iLembe District Municipality oMasipala beLembe KZN433 Greater Kokstad KZN434 uBuhlebezwe KZN435 uMzimkhulu KZN436 Dr Nkosazana Dlamini Zuma DC43 Harry Gwala District Municipality oMasipala base-Harry Gwala Unyaka weziMali kaZwelonke Ikholamu A Ikholamu B 2022/23 R'000 Izibalo Zesikhathi Esizayo 2023/24 R'000 2024/25 R'000 93 423 169 597 187 494 189 932 196 348 586 391 1 423 185 213 526 230 520 215 419 137 249 537 398 1 334 112 165 314 471 939 226 733 93 695 114 409 647 196 1 719 286 212 818 228 012 181 613 108 314 680 949 1 411 706 75 091 131 712 230 678 152 466 432 161 1 022 108 98 746 181 265 201 285 200 809 207 441 630 327 1 519 873 228 948 245 556 232 085 146 925 582 711 1 436 225 176 706 513 500 240 511 98 363 120 091 692 113 1 841 284 229 175 251 988 193 331 113 706 742 133 1 530 333 79 911 138 861 244 897 161 516 462 712 1 087 897 104 590 194 154 216 516 212 753 219 619 677 132 1 624 764 246 023 262 128 250 611 157 631 631 473 1 547 866 189 299 559 016 255 679 103 439 126 256 739 935 1 973 624 247 341 279 137 206 251 119 552 808 493 1 660 774 85 246 146 705 260 542 171 465 495 104 1 159 062 Isamba: oMasipala baKwaZulu-Natal 17 130 720 18 419 631 19 822 272 This gazette is also available free online at www.gpwonline.co.za

80 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 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 2022/23 R'000 Forward Estimates 2023/24 R'000 2024/25 R'000 352 203 341 960 481 161 189 853 153 904 1 170 419 2 689 500 193 793 547 969 445 889 454 043 1 276 805 2 918 499 221 256 168 761 1 196 549 301 329 730 232 2 618 127 122 061 202 071 117 909 535 476 134 343 145 500 1 257 360 178 826 334 260 324 200 537 000 989 172 2 363 458 374 568 363 981 515 385 203 780 164 158 1 262 191 2 884 063 213 536 584 829 476 726 483 226 1 381 588 3 139 905 232 831 177 379 1 300 435 318 557 777 919 2 807 121 133 346 223 270 128 236 570 087 143 095 150 601 1 348 635 190 583 357 024 343 247 580 487 1 070 187 2 541 528 399 166 388 217 553 067 219 209 175 461 1 360 105 3 095 225 235 863 625 454 510 634 515 331 1 493 927 3 381 209 245 509 186 814 1 413 976 337 450 828 511 3 012 260 145 780 246 827 139 598 607 300 152 490 156 119 1 448 114 203 533 382 127 364 150 628 645 1 157 043 2 735 498 Total: Limpopo Municipalities 11 846 944 12 721 252 13 672 306 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 81 81 ISHEJULI 3 UKUNQUNYWA KWESABELO ESILINGANAYO SIKAMASIPALA NGAMUNYE SESABELO SEZINGA LIKAHULUMENI WASEKHAYA SENGENISOMALI EQOQWE KUZWELONKE Inombolo uMasipala ELIMPOPO B B B B B C Isamba: B B B B C Isamba: B B B B C Isamba: B B B B B C Isamba: B B B B C Isamba: LIM331 Greater Giyani LIM332 Greater Letaba LIM333 Greater Tzaneen LIM334 Ba-Phalaborwa LIM335 Maruleng DC33 Mopani District Municipality oMasipala baseMopani LIM341 Musina LIM343 Thulamela LIM344 Makhado LIM345 Collins Chabane DC34 Vhembe District Municipality oMasipala baseVhembe LIM351 Blouberg LIM353 Molemole LIM354 Polokwane LIM355 Lepele-Nkumpi DC35 Capricorn District Municipality oMasipala base-Capricorn LIM361 Thabazimbi LIM362 Lephalale LIM366 Bela-Bela LIM367 Mogalakwena LIM368 Modimolle-Mookgophong DC36 Waterberg District Municipality oMasipala base-Waterberg LIM471 Ephraim Mogale LIM472 Elias Motsoaledi LIM473 Makhuduthamaga LIM476 Fetakgomo Tubatse DC47 Sekhukhune District Municipality oMasipala baseSekhukhune Unyaka weziMali kaZwelonke Ikholamu A Ikholamu B 2022/23 R'000 Izibalo Zesikhathi Esizayo 2023/24 R'000 2024/25 R'000 352 203 341 960 481 161 189 853 153 904 1 170 419 2 689 500 193 793 547 969 445 889 454 043 1 276 805 2 918 499 221 256 168 761 1 196 549 301 329 730 232 2 618 127 122 061 202 071 117 909 535 476 134 343 145 500 1 257 360 178 826 334 260 324 200 537 000 989 172 2 363 458 374 568 363 981 515 385 203 780 164 158 1 262 191 2 884 063 213 536 584 829 476 726 483 226 1 381 588 3 139 905 232 831 177 379 1 300 435 318 557 777 919 2 807 121 133 346 223 270 128 236 570 087 143 095 150 601 1 348 635 190 583 357 024 343 247 580 487 1 070 187 2 541 528 399 166 388 217 553 067 219 209 175 461 1 360 105 3 095 225 235 863 625 454 510 634 515 331 1 493 927 3 381 209 245 509 186 814 1 413 976 337 450 828 511 3 012 260 145 780 246 827 139 598 607 300 152 490 156 119 1 448 114 203 533 382 127 364 150 628 645 1 157 043 2 735 498 Isamba: oMasipala baseLimpopo 11 846 944 12 721 252 13 672 306 This gazette is also available free online at www.gpwonline.co.za

82 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 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 2022/23 R'000 Forward Estimates 2023/24 R'000 2024/25 R'000 388 235 227 520 303 974 146 850 152 423 91 860 380 023 317 655 2 008 540 127 094 493 518 284 669 80 242 513 707 461 561 388 810 2 349 601 187 934 725 681 979 294 948 458 284 129 3 125 496 415 844 248 969 329 733 156 643 165 184 99 221 417 947 325 322 2 158 863 138 966 547 463 319 506 86 552 553 358 489 995 398 773 2 534 613 205 246 782 264 1 046 647 1 033 679 294 616 3 362 452 445 905 272 622 358 075 167 275 179 130 107 305 459 878 333 299 2 323 489 152 118 607 598 358 779 93 475 596 570 520 754 409 204 2 738 498 224 390 843 958 1 119 555 1 127 308 305 881 3 621 092 Total: Mpumalanga Municipalities 7 483 637 8 055 928 8 683 079 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 83 83 ISHEJULI 3 UKUNQUNYWA KWESABELO ESILINGANAYO SIKAMASIPALA NGAMUNYE SESABELO SEZINGA LIKAHULUMENI WASEKHAYA SENGENISOMALI EQOQWE KUZWELONKE Inombolo uMasipala EMPUMALANGA B B B B B B B C Isamba: B B B B B B C Isamba: B B B B C Isamba: 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 oMasipala base-Gert Sibande MP311 Victor Khanye MP312 Emalahleni MP313 Steve Tshwete MP314 Emakhazeni MP315 Thembisile Hani MP316 Dr JS Moroka DC31 Nkangala District Municipality oMasipala baseNkangala MP321 Thaba Chweu MP324 Nkomazi MP325 Bushbuckridge MP326 City of Mbombela DC32 Ehlanzeni District Municipality oMasipala baseHlanzeni Unyaka weziMali kaZwelonke Ikholamu A Ikholamu B 2022/23 R'000 Izibalo Zesikhathi Esizayo 2023/24 R'000 2024/25 R'000 388 235 227 520 303 974 146 850 152 423 91 860 380 023 317 655 2 008 540 127 094 493 518 284 669 80 242 513 707 461 561 388 810 2 349 601 187 934 725 681 979 294 948 458 284 129 3 125 496 415 844 248 969 329 733 156 643 165 184 99 221 417 947 325 322 2 158 863 138 966 547 463 319 506 86 552 553 358 489 995 398 773 2 534 613 205 246 782 264 1 046 647 1 033 679 294 616 3 362 452 445 905 272 622 358 075 167 275 179 130 107 305 459 878 333 299 2 323 489 152 118 607 598 358 779 93 475 596 570 520 754 409 204 2 738 498 224 390 843 958 1 119 555 1 127 308 305 881 3 621 092 Isamba: oMasipala baseMpumalanga 7 483 637 8 055 928 8 683 079 This gazette is also available free online at www.gpwonline.co.za

84 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 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 Joe Morolong NC451 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 2022/23 R'000 Forward Estimates 2023/24 R'000 2024/25 R'000 23 414 58 610 30 608 31 566 30 429 25 674 55 849 256 150 46 240 64 182 55 218 33 449 31 992 33 949 42 278 58 828 59 758 425 894 108 332 33 197 50 271 30 490 106 741 78 618 407 649 239 158 108 029 57 991 126 099 132 171 663 448 170 407 210 902 53 715 102 257 537 281 25 089 62 630 32 295 33 529 32 611 27 373 57 441 270 968 49 370 69 115 59 027 35 668 34 056 36 032 45 249 61 978 61 982 452 477 117 494 34 924 54 625 32 934 114 912 81 163 436 052 258 166 115 681 61 400 133 513 135 523 704 283 180 000 229 604 60 588 105 917 576 109 26 935 66 995 34 130 35 660 35 007 29 235 59 151 287 113 52 782 74 518 63 167 38 099 36 311 38 303 48 493 65 330 64 400 481 403 127 534 36 797 59 424 35 629 123 826 83 906 467 116 278 751 123 996 65 085 141 487 139 023 748 342 190 277 250 224 68 418 109 899 618 818 Total: Northern Cape Municipalities 2 290 422 2 439 889 2 602 792 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 85 85 ISHEJULI 3 UKUNQUNYWA KWESABELO ESILINGANAYO SIKAMASIPALA NGAMUNYE SESABELO SEZINGA LIKAHULUMENI WASEKHAYA SENGENISOMALI EQOQWE KUZWELONKE Inombolo uMasipala ENYAKATHO NEKAPA NC061 Richtersveld NC062 Nama Khoi NC064 Kamiesberg NC065 Hantam NC066 Karoo Hoogland NC067 Khâi-Ma DC6 Namakwa District Municipality oMasipala baseNamakwa B B B B B B C Isamba: B B B B B B B B C Isamba: B B B B B C Isamba: B B B B C Isamba: B B B C Isamba: NC071 Ubuntu NC072 Umsobomvu NC073 Emthanjeni NC074 Kareeberg NC075 Renosterberg NC076 Thembelihle NC077 Siyathemba NC078 Siyancuma !Kai !Garib !Kheis NC082 NC084 NC085 Tsantsabane NC086 Kgatelopele NC087 Dawid Kruiper NC091 Sol Plaatjie NC092 Dikgatlong NC093 Magareng NC094 Phokwane DC7 Pixley Ka Seme District Municipality oMasipala base-Pixley Ka Seme DC8 Z.F. Mgcawu District Municipality oMasipala base-Z.F. Mgcawu DC9 Frances Baard District Municipality oMasipala base-Frances Baard Joe Morolong NC451 NC452 Ga-Segonyana NC453 Gamagara DC45 John Taolo Gaetsewe District Municipality oMasipala base-John Taolo Gaetsewe Unyaka weziMali kaZwelonke Ikholamu A Ikholamu B 2022/23 R'000 Izibalo Zesikhathi Esizayo 2023/24 R'000 2024/25 R'000 23 414 58 610 30 608 31 566 30 429 25 674 55 849 256 150 46 240 64 182 55 218 33 449 31 992 33 949 42 278 58 828 59 758 425 894 108 332 33 197 50 271 30 490 106 741 78 618 407 649 239 158 108 029 57 991 126 099 132 171 663 448 170 407 210 902 53 715 102 257 537 281 25 089 62 630 32 295 33 529 32 611 27 373 57 441 270 968 49 370 69 115 59 027 35 668 34 056 36 032 45 249 61 978 61 982 452 477 117 494 34 924 54 625 32 934 114 912 81 163 436 052 258 166 115 681 61 400 133 513 135 523 704 283 180 000 229 604 60 588 105 917 576 109 26 935 66 995 34 130 35 660 35 007 29 235 59 151 287 113 52 782 74 518 63 167 38 099 36 311 38 303 48 493 65 330 64 400 481 403 127 534 36 797 59 424 35 629 123 826 83 906 467 116 278 751 123 996 65 085 141 487 139 023 748 342 190 277 250 224 68 418 109 899 618 818 Isamba: oMasipala baseNyakatho Kapa 2 290 422 2 439 889 2 602 792 This gazette is also available free online at www.gpwonline.co.za

86 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 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 2022/23 R'000 Forward Estimates 2023/24 R'000 2024/25 R'000 415 351 941 456 941 352 117 740 528 602 381 952 3 326 453 150 626 140 780 327 788 159 232 215 223 974 124 1 967 773 63 233 66 849 231 374 60 204 144 818 448 060 1 014 538 545 300 159 404 343 436 206 714 1 254 854 441 379 1 037 558 1 050 064 128 323 563 247 395 846 3 616 417 159 416 149 989 352 887 171 105 229 949 1 050 306 2 113 652 67 496 71 251 243 432 64 394 152 490 478 601 1 077 664 588 793 170 622 377 012 212 491 1 348 918 469 519 1 144 194 1 171 812 140 000 600 772 410 921 3 937 218 169 085 160 171 380 697 184 258 246 232 1 131 892 2 272 335 72 233 76 127 256 672 69 047 160 915 511 048 1 146 042 636 078 182 817 414 080 218 574 1 451 549 Total: North West Municipalities 7 563 618 8 156 651 8 807 144 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 87 87 ISHEJULI 3 UKUNQUNYWA KWESABELO ESILINGANAYO SIKAMASIPALA NGAMUNYE SESABELO SEZINGA LIKAHULUMENI WASEKHAYA SENGENISOMALI EQOQWE KUZWELONKE Inombolo uMasipala ENYAKATHO NENTSHONALANGA B B B B B C Isamba: B B B B B C Isamba: B B B B B C Isamba: B B B C Isamba: NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 Bojanala Platinum District Municipality oMasipala baseBojanala Platinum NW381 Ratlou NW382 Tswaing NW383 Mafikeng NW384 Ditsobotla NW385 Ramotshere Moiloa DC38 Ngaka Modiri Molema District Municipality oMasipala baseNgaka Modiri Molema NW392 Naledi NW393 Mamusa NW394 Greater Taung NW396 Lekwa-Teemane NW397 Kagisano-Molopo DC39 Dr Ruth Segomotsi Mompati District Municipality oMasipala base-Dr Ruth Segomothi Mompati NW403 City of Matlosana NW404 Maquassi Hills NW405 JB Marks DC40 Dr Kenneth Kaunda District Municipality oMasipala base-Dr Kenneth Kaunda Unyaka weziMali kaZwelonke Ikholamu A Ikholamu B 2022/23 R'000 Izibalo Zesikhathi Esizayo 2023/24 R'000 2024/25 R'000 415 351 941 456 941 352 117 740 528 602 381 952 3 326 453 150 626 140 780 327 788 159 232 215 223 974 124 1 967 773 63 233 66 849 231 374 60 204 144 818 448 060 1 014 538 545 300 159 404 343 436 206 714 1 254 854 441 379 1 037 558 1 050 064 128 323 563 247 395 846 3 616 417 159 416 149 989 352 887 171 105 229 949 1 050 306 2 113 652 67 496 71 251 243 432 64 394 152 490 478 601 1 077 664 588 793 170 622 377 012 212 491 1 348 918 469 519 1 144 194 1 171 812 140 000 600 772 410 921 3 937 218 169 085 160 171 380 697 184 258 246 232 1 131 892 2 272 335 72 233 76 127 256 672 69 047 160 915 511 048 1 146 042 636 078 182 817 414 080 218 574 1 451 549 Isamba: oMasipala baseNyakatho neNtshonalanga 7 563 618 8 156 651 8 807 144 This gazette is also available free online at www.gpwonline.co.za

88 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 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 2022/23 R'000 Forward Estimates 2023/24 R'000 2024/25 R'000 A CPT City of Cape Town 3 656 394 3 983 337 4 341 849 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 69 892 61 451 57 506 115 943 126 228 103 374 534 394 121 668 194 355 179 634 147 822 97 528 251 295 992 302 120 101 141 896 37 037 39 675 81 486 420 195 33 259 54 287 119 020 193 460 89 431 129 019 111 170 172 721 902 367 20 139 26 548 77 265 36 456 160 408 74 958 66 062 62 388 126 971 140 297 106 615 577 291 132 945 211 292 196 720 159 120 104 474 256 921 1 061 472 129 283 155 547 39 750 42 788 84 267 451 635 35 040 58 185 128 669 210 287 95 294 143 106 120 722 177 411 968 714 21 423 28 467 82 700 37 890 170 480 80 473 71 096 67 754 139 203 156 017 110 061 624 604 145 345 229 829 215 547 171 374 112 031 262 730 1 136 856 139 255 170 708 42 717 46 206 87 234 486 120 36 934 62 442 139 262 228 699 101 666 158 928 131 247 182 329 1 041 507 22 856 30 575 88 606 39 485 181 522 Total: Western Cape Municipalities 6 666 060 7 212 929 7 812 458 National Total 87 311 493 94 086 549 101 486 470 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 89 89 ISHEJULI 3 UKUNQUNYWA KWESABELO ESILINGANAYO SIKAMASIPALA NGAMUNYE SESABELO SEZINGA LIKAHULUMENI WASEKHAYA SENGENISOMALI EQOQWE KUZWELONKE Inombolo uMasipala ENTSHONALANGA YEKAPA Unyaka weziMali kaZwelonke Ikholamu A Ikholamu B 2022/23 R'000 Izibalo Zesikhathi Esizayo 2023/24 R'000 2024/25 R'000 A CPT City of Cape Town 3 656 394 3 983 337 4 341 849 B B B B B C Isamba: B B B B B C Isamba: B B B B C Isamba: B B B B B B B C Isamba: B B B C Isamba: DC1 West Coast District Municipality oMasipala base-West Coast WC011 Matzikama WC012 Cederberg WC013 Bergrivier WC014 Saldanha Bay WC015 Swartland WC022 Witzenberg WC023 Drakenstein WC024 Stellenbosch WC025 Breede Valley WC026 Langeberg DC2 Cape Winelands District Municipality oMasipala base-Cape Winelands WC031 Theewaterskloof WC032 Overstrand WC033 Cape Agulhas WC034 Swellendam DC3 Overberg District Municipality oMasipala base-Overberg WC041 Kannaland WC042 Hessequa WC043 Mossel Bay WC044 George WC045 Oudtshoorn WC047 Bitou WC048 Knysna DC4 Garden Route District Municipality oMasipala base-Garden Route WC051 Laingsburg WC052 Prince Albert WC053 Beaufort West DC5 Central Karoo District Municipality oMasipala base-Central Karoo 69 892 61 451 57 506 115 943 126 228 103 374 534 394 121 668 194 355 179 634 147 822 97 528 251 295 992 302 120 101 141 896 37 037 39 675 81 486 420 195 33 259 54 287 119 020 193 460 89 431 129 019 111 170 172 721 902 367 20 139 26 548 77 265 36 456 160 408 74 958 66 062 62 388 126 971 140 297 106 615 577 291 132 945 211 292 196 720 159 120 104 474 256 921 1 061 472 129 283 155 547 39 750 42 788 84 267 451 635 35 040 58 185 128 669 210 287 95 294 143 106 120 722 177 411 968 714 21 423 28 467 82 700 37 890 170 480 80 473 71 096 67 754 139 203 156 017 110 061 624 604 145 345 229 829 215 547 171 374 112 031 262 730 1 136 856 139 255 170 708 42 717 46 206 87 234 486 120 36 934 62 442 139 262 228 699 101 666 158 928 131 247 182 329 1 041 507 22 856 30 575 88 606 39 485 181 522 Isamba: oMasipala baseNtshonalanga Kapa 6 666 060 7 212 929 7 812 458 Isamba Sikazwelonke 87 311 493 94 086 549 101 486 470 This gazette is also available free online at www.gpwonline.co.za

90 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 90 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 5 8 5 9 2 9 8 8 3 2 8 7 1 7 0 2 6 2 7 1 9 4 2 0 3 3 2 9 5 6 3 3 4 1 4 1 7 7 3 2 1 7 8 8 4 3 6 1 5 0 2 3 2 1 1 5 4 3 3 2 1 5 6 6 1 0 8 5 9 5 9 8 8 1 1 7 5 0 7 1 7 4 9 1 5 6 1 6 6 7 5 5 5 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 s e t a m i t s E d r a w r o F 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 1 2 0 8 5 9 9 5 4 1 4 7 1 5 4 8 6 8 6 1 2 5 9 7 8 3 2 1 1 8 5 1 3 1 0 6 3 4 3 1 1 5 3 9 6 8 6 5 2 6 6 3 2 1 7 7 0 6 3 2 1 - 3 2 / 2 2 0 2 0 0 0 ' R 5 4 7 7 4 1 1 4 2 0 3 5 2 1 6 1 1 2 1 2 5 2 3 1 0 9 0 2 5 0 3 3 7 4 1 4 3 5 4 1 5 3 0 7 2 4 7 0 4 7 4 3 3 0 0 6 7 6 4 6 1 8 4 3 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 3 5 9 8 4 1 1 6 9 1 5 2 2 1 6 8 8 3 8 0 5 4 5 8 5 4 0 2 1 5 0 1 8 4 5 8 3 5 4 1 4 1 5 0 2 4 3 6 1 4 5 3 - 7 5 0 1 0 4 3 6 5 8 1 4 3 3 1 5 9 1 4 9 0 3 1 5 8 0 4 8 3 2 1 7 4 9 6 7 5 1 7 5 4 5 7 4 1 3 2 1 0 5 7 2 7 4 0 6 4 2 8 9 4 3 2 3 1 0 5 2 9 9 9 4 9 6 4 7 1 1 8 2 6 5 5 0 1 8 4 2 9 5 0 5 4 8 7 3 7 1 1 9 0 4 0 0 5 1 5 4 8 3 0 4 1 6 1 7 3 1 7 4 8 5 4 3 6 2 1 6 2 9 5 2 1 0 5 7 0 5 9 0 8 6 7 1 1 1 3 9 3 4 0 0 1 7 3 8 7 0 0 5 4 8 7 3 7 1 1 3 5 6 9 2 4 1 2 4 6 7 3 3 1 8 5 0 0 8 6 8 7 6 0 2 7 2 6 7 8 9 9 1 1 5 1 9 5 0 9 2 7 9 4 6 0 1 8 2 0 7 5 9 9 0 3 0 6 9 - 4 5 7 3 5 6 4 1 6 4 9 3 2 0 4 1 9 5 0 6 0 3 4 1 2 6 1 3 1 6 3 1 0 2 3 0 3 3 3 1 1 3 1 6 5 2 1 1 8 9 2 8 0 3 9 4 8 0 4 3 0 3 9 8 7 9 2 1 0 4 8 2 4 1 4 5 7 0 6 4 2 1 8 5 7 7 4 6 3 9 6 7 8 5 2 4 1 1 0 4 0 3 2 1 6 9 3 5 3 7 7 8 4 0 5 9 2 9 9 1 6 2 3 8 9 8 0 5 8 2 9 0 0 7 6 3 1 1 5 9 0 4 4 8 6 4 2 4 7 3 8 3 6 6 9 5 4 6 3 1 9 1 5 7 7 1 1 4 3 9 2 0 4 7 3 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 6 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 B n m u l o C A n m u l o C 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 o p o p m L i L A T O T e t a t S e e r F g n e t u a G e c n 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 l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N L A T O T o p o p m L i e t a t S e e r F g n e t u a G e 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 e h t f o t n e m e v e i h c a s s e r d d a 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 l o o h c s r o f s d r a d n a t s 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 y t i c a p a c e c n a h n e 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 ; e r u t c u r t s a r f 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 r e v i l e d o t 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 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 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 . 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 Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 91 A E Y N E X G N I , 4 I L U J E H S I E W Z A D N U F I Z E Z I L A M O L E B A Z I W K E W S A H X E I Z N E B E S I M I A M O N O L E L H N I Z E W L I L A M I Z E W L O S A H X U A L E L E K E L E W K U I N E W Z A D N U F I Z E A Y I Z E O L E B A Z I 8 8 3 2 8 7 1 1 1 7 5 0 7 1 o y a z i s E i h t a h k i s e Z o l a b i z I 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 5 8 5 9 2 9 7 0 2 6 2 7 9 4 2 0 3 3 9 5 6 3 3 4 4 1 7 7 3 2 7 8 8 4 3 6 1 5 0 2 3 2 1 5 4 3 3 2 5 6 6 1 0 8 1 2 1 1 1 1 5 9 5 9 8 8 7 4 9 1 5 6 6 6 7 5 5 5 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 9 5 4 1 4 7 1 1 2 0 8 5 9 5 4 8 6 8 6 2 5 9 7 8 3 1 1 8 5 1 3 0 6 3 4 3 1 5 3 9 6 8 6 5 2 6 6 3 2 7 7 0 6 3 2 1 2 1 1 1 1 - 3 2 / 2 2 0 2 0 0 0 ' R 6 5 8 1 4 3 3 1 5 9 1 4 9 0 3 1 5 8 0 4 8 3 2 1 B u m a l o h k I A u m a l o h k I e w z a d n u f i s I o l e b a s e w l o b o l h U o s o l h n I o l e b a s e l a m a g I i t o v I a p a K e y a g n a l a m u p M a l e d n a b i m e n i s e e l i k e l e y a w j i s e o l e b a s I e y n a k a w s i k u h t u h t u k u , a w s i g n u l u k u , a w i h k a w k u a s i h s e h s u k u a z i s u k U o d n u f M e z e y a d n i z i s a l a q g N e s o l e l e n o b i s I o l e k e s i s i y E o d n u f m I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N e w i b a g n u k O A B M A S I o l e l e m u p m e n a n a k e h b u k u ; a d n u f i s e y a l a l h u k o y o w a d n i a s i n a g n a l h u k ; e l o k i s e y a d n i z i s a l a q g n i e w l e k e b e e n a c n i m e o m o g i m e n o h t e h t i m e y a l e l d n i a s i k u h t u h t u k u , a d n i z i s a l a q g n e w k a l a m i l u k o n a n a k e h b u k u . o d n u f m e z e w k a d n i z i s a l a q g n i a h t e l u k o y i n e w z a d n u f i z e , o d n u f m e z e w k a l a d n e a m o n a h s t n e a d n i z i s a l a q g n i a l e l e s u v u k o n ) 6 1 i t o v I ( 91 5 4 7 7 4 1 4 2 0 3 5 2 6 1 1 2 1 2 2 3 1 0 9 0 5 0 3 3 7 4 1 4 3 5 4 1 5 3 0 7 2 4 7 0 4 7 4 3 1 1 5 2 3 0 0 6 7 6 4 6 1 8 4 3 6 1 4 8 9 0 1 0 7 1 9 9 1 3 0 1 8 8 9 0 0 3 0 0 0 1 4 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 7 5 0 1 0 4 3 a p a K e y a g n a l a n o h s t N 3 5 9 8 4 1 1 6 9 1 5 2 2 1 6 8 8 3 8 0 4 5 8 5 4 0 5 2 1 5 0 1 8 4 5 8 3 5 4 1 4 1 5 0 2 4 3 6 1 4 5 3 l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a n a l e y a m a n a l e b m a h i z e e w i z e g n e z e o k e l d n i z e g n e m e k a h p e . o l a k a z i s n i z i z e l a w k a w k e z n i l h u k o n i n e w z a d n u f i z e o d n u f m e z o g n u h k i z i a l e z e h p e x n u k u ; a k i r f A u m i z i g n i N e e m e k a h p e e m e k a h p E o d n u f m e Z a p a K e y a g n a l a m u p M a l e d n a b i m e n i s e e l i k e l e y a w j i s e o l e b a s I o d n u f m e z o l i p m e z e z a z i s n i z e w k a w k e z n i l h u k u a s i k e s i n i q u k U o l a k a z i s n i z e S e k n o l e w z a k i S o l e l e n o b i s I 7 4 9 6 7 5 7 5 4 5 7 4 1 1 3 2 1 0 5 7 2 7 4 0 6 4 2 8 9 4 3 2 3 1 0 5 2 9 9 9 4 9 6 4 7 1 1 8 2 6 5 5 0 8 4 2 9 5 0 5 4 8 7 3 7 1 1 1 9 0 4 0 0 5 1 5 4 8 3 0 4 1 6 1 7 3 1 7 4 8 5 4 3 6 1 6 2 9 5 2 0 5 7 0 5 9 2 1 0 8 6 7 1 1 1 3 9 3 4 0 0 7 3 8 7 0 0 5 4 8 7 3 7 1 1 1 3 5 6 9 2 4 1 2 4 6 7 3 3 1 8 5 0 0 8 6 8 7 6 0 2 7 6 7 8 9 9 1 5 1 9 5 0 9 2 1 2 7 9 4 6 0 1 8 2 0 7 5 9 9 0 3 0 6 9 - 4 5 7 3 5 6 4 1 6 4 9 3 2 0 4 1 9 5 0 6 0 3 4 1 2 6 1 3 1 6 3 1 0 2 3 0 3 3 3 1 1 3 1 6 5 2 1 1 8 9 2 8 0 3 9 4 8 0 4 3 0 3 9 8 7 9 1 0 4 8 2 4 2 1 4 5 7 0 6 4 2 1 8 5 7 7 4 6 3 9 6 7 8 5 2 4 1 1 0 4 0 3 2 1 6 9 3 5 3 7 7 8 4 0 5 9 2 9 9 1 6 2 3 8 9 8 0 5 8 9 0 0 7 6 3 2 1 1 5 9 0 4 4 8 6 4 2 4 7 3 8 3 6 6 9 5 4 6 3 1 9 1 5 7 7 1 1 4 3 9 2 0 4 7 3 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 6 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 - e w i b a g n u k O A B M A S I a p a K e y a g n a l a m u p M a l e d n a b i m e n i s e e l i k e l e y a w j i s e o l e b a s I a d n i z i s a l a q g n e w k a w n i c g u k o l e w z a d n u f i s e w l i l a m o l a h s t u a z e g n e w k U a w s i g n u l u k o S e w z a d n u f i s e 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 a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N e w i b a g n u k O A B M A S I o q a w g i m e z e h s e h p e w h c u b o z o m o c n i z e n e y n a k a k i r f A u m i z i g n i N e s a w l o l e l h n i z i a n i c g u k o n a s i z n e b e s u k u ; a l e l e y n i f u k o K a w l u w a l u k o N e y n a k o q a w g i m e w K a w s i n a k u l h u k o Y a l e l d n a l h a l h i m e n e y n a k , u l u h k i m e o q a w g i m i e k n o y i h t u k u a s i k e s i n i q u k u ; ) e l i k e h t e h k u k o a w n i c g u k o n o q a w g m o Y a d n i z i s a l a q g n e w L u S e w l a k a l h o k o g n a w s i n a k u l h i i h t k e j o r h p a m a a l e l e k e l e w k u ; o q a w g m o y a l h a p m i a h t a h p u k o z o k e m a g i z i y e w z a y n i l a o h o l u h b a m a n o q a w g i m i a s i g n u l u k o e w z a d n u f i z e a s i k u h t u h t u k u ; o l e v m e z e l e l e k e l h n i z e n a s i n a g n a l h i z e e l i k e l e d n i l a g n i z e i n e h p e h p u k e e l i k e h t e h k u k o g n a l i x g u k o g n i n e q a w g m e a h p e h p u k u . a y a h k a m e s a z i n e w a d n i z e o w a y n i z e g n a b m a h a b a w k i n e w z a d n u f i z e e y n a k e l i h t i z e i h t a h k i z e g n , e l i k e l e y a w j u k o a w n i c g u k u ( o q a w g i m e y o q a w g i m e w K l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N A B M A S I e k n o l e w z u k . e w z a d n u f i z e y a h t u h t u k o z e y o g n a y n i m i y a w k e z n i l h i z e i h t a k a h p m u a p a K e y a g n a l a m u p M e w z a d n u f i z i e w l e b a w o i z n e b e s m U a h t u h t u k o z a z i s n i z e n a n a d n o q a m e w i z e g n e z e i l a m i z e g n a k e z n i l h u k U i h t a k a h p m o Z a h t u h t u k o z e w K a z n e b e s u k o s o l e l e n o b i s I ) b ( t r o p s n a r T ) 0 4 e t o V ( o l i p m e z E ) 8 1 i t o v I ( a h t u h t u k o z E ) 0 4 i t o v I ( This gazette is also available free online at www.gpwonline.co.za

92 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 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 9 9 2 1 4 5 3 7 3 3 5 0 4 3 8 8 9 3 4 7 0 4 1 3 6 8 0 9 3 1 0 8 3 5 9 3 2 9 4 6 3 5 7 1 5 2 4 6 1 1 1 1 1 5 2 / 4 2 0 2 0 0 0 ' R 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 s e t a m i t s E d r a w r o F 6 6 1 6 9 4 4 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 0 6 7 1 9 4 5 4 9 8 8 5 1 1 1 1 0 0 0 ' R 3 2 / 2 2 0 2 5 5 0 1 2 0 8 6 1 3 6 7 6 7 3 7 2 2 5 3 7 B n m u l o C A n m u l o 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 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 . 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 ( y t i C 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 y t i C o l a f f u B 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 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 93 93 B E Y N E X G N I , 4 I L U J E H S I A L A P I S A M O S I L A M O L E B A S I W K E W S A H X E I Z N E B E S I M E W K A W S A H X U K U E L E L E K E L E Z E Z U K U A L A P I S A M O K A Y I Z E O L E B A Z I 9 9 2 1 4 5 3 7 3 3 5 0 4 3 8 8 9 3 4 7 0 4 1 3 6 8 0 9 3 1 0 8 3 5 9 3 2 9 4 6 3 5 7 1 5 2 4 6 1 1 1 1 1 5 2 / 4 2 0 2 0 0 0 ' R 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 o y a z i s E i h t a h k i s e Z o l a b i z I 6 6 1 6 9 4 4 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 0 6 7 1 9 4 5 4 9 8 8 5 1 1 1 1 0 0 0 ' R 3 2 / 2 2 0 2 5 5 0 1 2 0 8 6 1 3 6 7 6 7 3 7 2 2 5 3 7 B u m a l o h k I A u m a l o h k I a h b o l o d I g r u b s e n n a h o J f o y t i C e n a w h s T f o y t i C n w o T e p a C f o y t i C i n e l u h r u k E f o y t i C y 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 A B M A S I i n i w k e h T e g n u a g n a M i h t k e j o r h p a m a e w s i l a q u k e z u k u u l u h k a m a a h b o l o d a m a b a l a p i s a m o y i l a m o s i n e g n i a z e g n e w k U a w s i k u h t u h t u k o S o l e l e n o b i s I a l a l h u k o Z o w a d n i z I . o y a k e n i c g u k o i h t u f e k n o k a s i n a g n a l h u k o , a l e m u h p m o n u k o g n , e w i s i n a g n a l h u k o g n , a n a g n i l u k o g n a h b o l o d a m a w k a w s i k u h t u h t u k u a z a h t u h k a a d n i z i s a l a q g n e i n e h b o l o d e s a Z o w a d n i z e w K ) 3 3 i t o v I ( u t n a b A 1 o s o l h n I o l e b a s e l a m a g I i t o v I This gazette is also available free online at www.gpwonline.co.za

94 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 94 3 0 8 6 6 2 4 7 1 2 0 2 1 4 6 7 0 1 2 5 1 2 3 2 5 5 5 2 5 2 2 6 2 5 7 1 5 1 4 0 3 1 7 9 5 6 9 1 6 1 1 7 2 1 6 3 3 5 5 2 3 8 4 3 9 1 4 1 0 3 0 1 4 7 1 2 2 2 0 0 7 1 4 2 0 3 7 7 6 1 1 1 8 4 2 1 8 4 1 8 8 1 3 5 6 1 2 1 s e t a m i t s E d r a w r o F 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 3 2 1 5 2 7 7 3 0 9 1 8 4 7 3 0 1 4 0 6 8 1 2 6 1 8 7 3 2 3 3 0 5 6 1 4 9 1 5 2 1 2 2 1 5 8 1 7 8 0 2 2 1 3 2 / 2 2 0 2 0 0 0 ' R 5 1 7 0 9 6 1 9 4 0 8 1 6 1 4 1 2 9 9 5 1 B n m u l o C A n m u l o C 3 6 9 0 8 3 4 7 7 7 7 8 5 9 3 0 3 1 0 8 1 3 0 0 8 7 9 8 4 7 3 9 8 4 7 7 2 4 7 7 2 7 6 2 6 0 7 4 3 1 3 4 3 8 4 6 3 3 3 1 0 5 9 5 7 2 1 4 1 4 7 6 3 1 8 9 8 7 0 2 9 4 4 6 4 5 9 8 9 6 5 0 2 0 9 3 8 4 7 7 2 0 4 4 7 5 8 8 7 3 5 8 6 6 7 2 9 5 6 7 8 7 6 1 7 5 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 0 1 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 8 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 A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G n o i t a c o l l a l a n o i t i d n o C h g u o r h t 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 d e t a n i d r o o c d n 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 d n a e t o m o r p o t ; e l b i s s o p e r e h w s e v i t a i t i n i n o i t a m r o f s n a r t y r t s u d n i h t i w s n o i t a r o b a l l o c r e h t o d n a 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 l a r u t l u c i r g a e t a t i l i c a f l a r u t l u c i r g 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 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 . 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 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 e r u t l u c a u q 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 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 . s a e r a n o i t c u d 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 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 c i m o n o c e , l a i c o s ( y t i l i b a n i a t s u s f o s r a l l i p e h t t r o p p u s t a h t 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 d n a n o i t a e r c b o j , y t i r u c e s d o o f , y t i v i t c u d o r p r e t a e r g o t g n i d a e l , ) l a t n e m n o r i v n e d n a ) 9 2 e t o V ( . l l a r o f g n i e b - l l e w r e t t e b This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 95 95 3 0 8 6 6 2 4 7 1 2 0 2 1 4 6 7 0 1 2 5 1 2 3 2 5 5 5 2 5 2 2 6 2 5 7 1 5 1 4 0 3 1 7 9 5 6 9 1 6 1 1 7 2 1 6 3 3 5 5 2 3 8 4 3 9 1 4 1 0 3 0 1 4 7 1 2 2 2 0 0 7 1 4 2 0 3 7 7 6 1 1 1 8 4 2 1 8 4 1 8 8 1 3 5 6 1 2 1 o y a z i s E i h t a h k i s e Z o l a b i z I 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 3 2 1 5 2 7 7 3 0 9 1 8 4 7 3 0 1 4 0 6 8 1 2 6 1 8 7 3 2 3 3 0 5 6 1 4 9 1 5 2 1 2 2 1 5 8 1 7 8 0 2 2 1 3 2 / 2 2 0 2 0 0 0 ' R 5 1 7 0 9 6 1 9 4 0 8 1 6 1 4 1 2 9 9 5 1 B u m a l o h k I A u m a l o h k I 3 6 9 0 8 3 4 7 7 7 7 8 5 9 3 0 3 1 0 8 1 3 0 0 8 7 9 8 4 7 3 9 8 4 7 7 2 4 7 7 2 7 6 2 6 0 7 4 3 1 3 4 3 8 4 6 3 3 3 1 0 5 9 5 7 2 1 4 1 4 7 6 3 1 8 9 8 7 0 2 9 4 4 6 4 5 9 8 9 6 5 0 2 0 9 3 8 4 7 7 2 0 4 4 7 5 8 8 7 3 5 8 6 6 7 2 9 5 6 7 8 7 6 1 7 5 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 0 1 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 8 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 A E Y N E X G N I , 5 I L U J E H S I E L I H T E O S O L H N E G N I N E W Z A D N U F I Z E A Y I Z E O L E B A Z I e w z a d n u f i s I o l e b a s e w l o b o l h U o s o l h n I o l e b a s e l a m a g I i t o v I a p a K e y a g n a l a m u p M l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N a p a K e y a g n a l a m u p M A B M A S I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N a p a K e y a g n a l a m u p M A B M A S I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N A B M A S I a l e d n a b i m e n i s e o l e b a s I a y n a k a d n a b i z u k o g n o l e v m e y o b m o h t i m e w k a w h t a h p u k o n e l e n a f u k o a w s i z n e h s t e s u k u a z a h t u h k u k U a w l e k e k a n u k o L o l e l h o S o l e l e n o b i s I ) c ( i z n e b e s m o k a w s i k e s i n i q u k u , e l e n a w k o a l d u k o k a n o h k a b u k u , u l u h k u k o i n e z i q i h k u k e a l e l o h u k o , ) o l e v m e z e n a d n i z i s a l a q g n e w K a w s i k u h t u h t u k o N o h t o n m o z e , o l a l h n e z e ( a n i c g u k o z a k i s n i z i a k e s e z e i n i h t a k a h p m e e l i x g i z e i h t a k a h p m o z i n e w l e l h n i z e e y n a k u f o h p u b o N a w l u k U : a b a l h m o K . e k n o b o b u k o n o c g n e e l h a k a l a l h n e n e y n a k a l e d n a b i m e n i s e o l e b a s I e y n a k o m i l o z e w k a w z i q i h k u k u e l u h k i e z u k u i n i z o g n e s e a k i r f A u m i z i g n i N e s a y i h t a k a h p i m i a z i s u k U - e y i z n e b e s i m e S o l e l e n o b i s I ) b ( a m i l u k u , o y u f m i , a n a v m a l h n i z u k o a l d u k o k a w z i q i h k u k u o m i l o z e a l u v e a d n i z i s a l a q g n i w k i l a m i a l a h s t u k o n a m e s t e L / a m i l I . o m i l o z e w k a z i q i h k u k o z o w a d n i z e n o m i l o z e n e y n a k a l e d n a b i m e n i s e o l e b a s I o l e l h n i z e n a n a s i z n e b e s u k o g n o m i l o z e w k a w k e s e w k o z e w l e y i d i d i z e n o y a z n e b e s i z e a z i s n i z e g n a k e z n i l h u k U e l e l e h p u l O o l e l h o S o l e l e n o b i s I ) a ( a w s i y u b u k U , o m i l o z E e l o h t a b a a m a y n m a b a i z i q i h k a b a e y n a b a n e y n a k a b a l h m o k a w l e s i y u b u k o b i l u m o l h a b a a s o l h u k o g n o m i l o z e w k o g n u h k i z i y e b a o m i l o z e i h s i l o k a m a a l e l e s u v u k u ; e w z a m a e y n a m a w k i n e b e w h u k e a k e y n a k a d n a b a b a a m o n , i l e l u k a l i n a n i a l e z e n a i n i s i n i z i h b a m e a z a h q i e b m a b a b a i h t u f e l e m i z i z e a l e l d n i z e g n a b a l h m u . e m e k a h p e o d n u f m e z a w s i k u h t u h t u k u a l u l a z n e w k o n e y n a k a z a h t u h k u k u ; a n o h k a k e z n e g n u k o h p a l a h k a h k m u a l u q u g u k o z o m i l o z E a s a h x u k o L a y a h k a m e s a Z o w a d n i z e w K ) 9 2 i t o v I ( a w s i k u h t u h T u k o n e y n a k a b a l h M o k This gazette is also available free online at www.gpwonline.co.za

96 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 s e t a m i t s E d r a w r o F 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R B n m u l o C A n m u l o C 3 7 9 8 5 7 9 6 8 0 2 0 3 3 9 4 2 8 2 2 0 9 1 2 8 2 6 8 1 4 2 4 5 9 6 0 9 0 2 6 6 2 1 1 1 8 0 9 1 9 2 7 2 5 8 8 3 4 6 5 8 2 7 9 9 1 5 1 6 8 3 2 3 5 0 2 8 1 5 7 2 8 7 1 2 2 3 1 9 7 0 0 0 2 4 8 4 6 0 1 8 5 9 7 8 7 0 6 1 8 2 8 2 5 6 8 6 6 9 9 1 5 1 7 2 3 2 3 0 2 7 8 1 8 5 8 4 8 1 0 6 8 9 9 6 2 1 3 2 6 6 8 5 9 4 0 1 4 0 1 - 6 8 2 8 9 2 1 7 8 4 2 4 2 1 2 8 6 2 9 1 1 0 6 0 7 4 2 7 1 1 1 6 8 9 7 3 8 7 6 5 6 6 2 2 8 2 4 0 4 9 1 5 2 6 7 6 1 4 6 1 9 3 9 8 1 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 8 2 5 4 4 2 7 1 1 1 1 1 3 7 3 3 8 1 1 6 5 7 8 6 2 0 3 5 9 1 1 0 9 6 3 5 9 6 1 2 2 8 7 1 96 6 0 5 2 5 2 3 5 6 1 4 2 5 7 2 2 4 2 2 3 2 0 3 5 0 7 1 3 8 2 7 6 3 4 2 5 5 3 3 2 0 5 3 0 6 9 1 3 8 2 5 6 1 8 3 4 1 2 2 8 9 2 3 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 3 3 3 8 2 5 2 1 7 2 0 5 1 5 3 3 2 4 4 3 1 5 4 4 3 3 2 5 1 3 8 6 0 4 1 7 9 9 6 1 1 5 4 3 3 0 2 1 2 7 2 4 2 4 0 6 2 1 2 5 5 5 2 8 3 2 6 5 4 5 4 0 5 2 7 5 3 6 7 5 4 3 7 8 2 8 1 5 9 2 7 5 4 2 5 0 9 2 2 5 4 3 4 6 4 7 8 3 8 2 5 2 5 4 0 4 6 1 2 6 1 5 2 2 8 0 5 7 4 8 6 7 0 7 1 2 6 5 0 5 0 6 8 3 6 0 7 1 2 7 8 5 8 9 9 3 2 0 2 1 1 1 6 5 3 5 8 8 4 6 4 3 4 6 1 1 2 1 3 9 7 3 5 5 8 2 8 4 8 7 7 0 6 3 9 1 0 7 2 9 5 9 4 4 8 7 3 4 2 0 9 7 2 7 1 6 1 4 5 3 1 7 3 9 7 0 3 3 4 3 4 9 1 5 5 1 9 4 4 3 0 5 5 6 5 0 3 0 1 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 6 1 2 0 4 1 1 1 0 5 9 3 5 4 3 3 9 3 1 0 9 0 6 4 4 2 0 7 1 2 7 9 4 3 3 8 3 4 1 5 9 7 2 5 7 6 1 4 4 8 1 7 3 3 9 7 4 2 4 8 4 6 4 9 4 1 5 8 7 8 8 4 7 6 3 3 9 9 7 7 7 2 5 9 1 4 0 9 9 2 5 1 - 4 5 0 6 0 8 4 9 8 5 2 2 3 0 6 5 6 5 9 8 2 1 5 4 0 9 6 7 7 2 9 2 4 9 8 7 8 8 1 2 3 8 0 5 8 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 e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i d e t a c o l l a n U L A T O 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 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 ) a ( 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 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 � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ) n o i t a c u d E s l l i k S e f i L ( S D A d n a V H I I ) b ( , I V H o t n e r d l i h c f o y t i l i b a r e n l u v e h t e c u d e r o t ; s r o t a c u d e d n a s r e n r a e l r o f t n e m n o r i v n e ; s r e n r a e l o t s e c i v r e s h t l a e h e v i t c u d o r p e r d n a l a u x e s o t s s e c c a d n a n o i t a c u d e y t i l a u x e s ; s r o t a c u d e r o f s e m m a r g o r p s s e n l l e w d n a h t l a e h e e y o l p m e f o n o i s i v o r p e h t g n i t r o p p u s g n i l b a n e d n a e v i t r o p p u s , g n i r a c a g n i d i v o r p y b B T d n a V H I f o t c a p m i e h t e t a g i t i m o t 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 ( n o i t a c u d E c i s a B ) 6 1 e t o V ( n e r d l i h c d e n a h p r o n o s u c o f r a l u c i t r a p a h t i w , s n o i t c e f n i d e t t i m s n a r t y l l a u x e s d n a B T . s l r i g d n a n o i t a c o l l a l a n o i t i d n o C e r a c l a i c e p s d e i f i t n e d i o t t n e m p i u q e d n a s e c r u o s e r , t r o p p u s y r a s s e c e n e h t e d i v o r p o T l a u t c e l l e t n I d n u o f o r P h t i W s r e n r a e L ) c ( d n u o f o r p o t e r e v e s h t i w n e r d l i h c o t n o i t a c u d e f o n o i s i v o r p e h t r o f s l o o h c s d n a s e r t n e c t n a r G s e i t i l i b a s i D n o i t a c u d E c i s a B ) 6 1 e t o V ( . s e i t i l i b a s i d l a u t c e l l e t n i , s c i t a m e h t a m f o t n e m e v o r p m i e h t r o f s 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 . s l o o h c s c i l b u p d e t c e l e s t a g n i n r a e l d n a g n i h c a e t y g o l o n h c e t d n a e c n e i c 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 t i w e n i l n i s r e n r a e l d n 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 ) d ( 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 ) e ( t n a r G This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 97 97 o y a z i s E i h t a h k i s e Z o l a b i z I 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R B u m a l o h k I A u m a l o h k I 3 7 9 8 5 7 9 6 8 0 2 0 3 3 9 4 2 8 2 2 0 9 1 2 8 2 6 8 1 4 2 4 5 9 6 0 9 0 2 6 6 2 1 1 1 8 0 9 1 9 2 7 2 5 8 8 3 4 6 5 8 2 7 9 9 1 5 1 6 8 3 2 3 5 0 2 8 1 5 7 2 8 7 1 2 2 3 1 9 7 0 0 0 2 8 5 9 7 8 7 0 6 1 8 4 8 4 6 0 1 2 8 2 5 6 8 6 6 9 9 1 5 1 7 2 3 2 3 0 2 7 8 1 8 5 8 4 8 1 0 6 8 9 9 6 2 1 3 2 6 6 8 5 9 4 0 1 4 0 1 - 6 8 2 8 9 2 1 7 8 4 2 4 2 1 2 8 6 2 9 1 1 0 6 0 7 4 2 7 1 1 1 6 8 9 7 3 8 7 6 5 6 6 2 2 8 2 4 0 4 9 1 5 2 6 7 6 1 4 6 1 9 3 9 8 1 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 8 2 5 4 4 2 7 1 1 1 1 1 3 7 3 3 8 1 1 6 5 7 8 6 2 0 3 5 9 1 1 0 9 6 3 5 9 6 1 2 2 8 7 1 2 3 2 0 3 5 0 7 1 3 8 2 7 6 3 4 2 5 5 3 3 2 0 5 3 0 6 9 1 3 8 2 5 6 1 8 3 4 1 2 2 8 9 2 3 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 3 3 3 8 2 5 2 1 7 2 0 5 1 5 3 3 2 4 4 3 1 5 4 4 3 3 2 5 1 3 8 6 0 4 1 7 9 9 6 1 1 5 4 3 3 6 0 5 2 5 2 3 5 6 1 4 2 5 7 2 2 4 2 0 2 1 2 7 2 4 2 4 0 6 2 1 2 5 5 5 2 8 3 2 6 5 4 5 4 0 5 2 7 5 3 6 7 5 4 3 7 8 2 8 1 5 9 2 7 5 4 2 5 0 9 2 2 5 4 3 4 6 4 7 8 3 3 9 7 3 5 5 8 2 8 4 8 7 7 0 6 3 9 1 0 7 2 9 5 9 4 4 8 7 3 4 2 0 9 7 2 7 1 6 1 4 5 3 1 7 3 0 5 9 3 5 4 3 3 9 3 1 0 9 0 6 4 4 2 0 7 1 2 7 9 4 3 3 8 3 4 1 5 9 7 2 5 7 6 1 4 4 8 1 7 3 8 2 5 2 5 4 0 4 6 1 2 6 1 9 7 0 3 3 4 3 4 9 1 5 5 1 3 9 7 4 2 4 8 4 6 4 9 4 1 5 2 2 8 0 5 7 4 8 6 7 0 7 1 2 6 5 0 5 0 6 8 3 6 0 7 1 2 7 8 5 8 9 9 3 2 0 2 1 1 1 6 5 3 5 8 8 4 6 4 3 4 6 1 1 2 1 9 4 4 3 0 5 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 6 1 2 0 4 1 1 1 1 5 8 7 8 8 4 7 6 3 3 9 9 7 7 7 2 5 9 4 0 9 9 2 5 4 5 0 6 0 8 4 9 8 5 2 2 3 0 6 5 6 5 9 8 2 1 5 4 - 1 1 0 9 6 7 7 2 9 2 4 9 8 7 8 8 1 2 3 8 0 5 8 A E Y N E X G N I , 5 I L U J E H S I E L I H T E O S O L H N E G N I N E W Z A D N U F I Z E A Y I Z E O L E B A Z I e w z a d n u f i s I o l e b a s e w l o b o l h U o s o l h n I o l e b a s e l a m a g I i t o v I a p a K e y a g n a l a m u p M e l i k e l e y a w j i s e i n e w z a d n u f i z e a y i s e o l e b a s I e n a c n e s i z e e n a g n i z e w k a w s i k u h t u h t u k o z a z i s n i z i a l o h t i z e u p m e w l h i z e e n a g n i z e s o l a b i s i a s i d n a w k U a w s i k u h t u h t u k o S o l e l e n o b i s I ) a ( o l e k e s i s i y E o d n u f m I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N d e t a c o l l a n U A B M A S I a w i h k a w k u a l e y a h s u k u ; a w s i l a h b u k o z a h p e h p u k o n o l i p m e z e z o l e k e s i s i y i z e o g n i d i z e n a n a z e b a g n a l h u k o l o l e l h u e n a c n e s i e n a g n e w k a w s i k u h t u h t u k o l o l e l h u a h t e l a b a e n a c n e s i z e e n a g n i z e w k a w s i k u h t u h t u k o b . e n a g n i z e w k a w s i k u h t u h t u k o z u l u h k a k i z i b a g n i z e a h s t n i z e o g n u h k i z e w k a l e d n a b i m e n i s e i k e z n i l h a b a a s a h x u k u ; i n e w g n u h k i z e e l i l i x g a g n i z e a m o n i n e w g n u h k i z e e l i x g i z e , i l a m e w k o g n e w s a h x i z e e n a c n e s i z E e n a g n i z e w K ) 6 1 i t o v I ( a p a K e y a g n a l a m u p M a l e d n a b i m e n i s e o l e b a s I a s i d n u f u k o g n a k e z n i l h u k u : u h k o l a z n e w k o g n , V H I - i a l e k i v u k o l a k i r f A u m i z i g n i N e s a l u s i a k e s e w k U I S D A - e n e y n a k V H - e s I o l e l e n o b i s I ) b ( o l e k e s i s i y E o d n u f m I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N a p a K e y a g n a l a m u p M A B M A S I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N a p a K e y a g n a l a m u p M A B M A S I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N a p a K e y a g n a l a m u p M A B M A S I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N d e t a c o l l a n U A B M A S I a l e d n a b i m e n i s e o l e b a s I e d n e m i t a t i z e N a n a s i b m a h u k o g n i d n u f a b u k a n e y n a k a h s i h t o k , i n e l o k i z e a z n e b e s u k a z i s n i z e n o z i s u a z e k i n u k U i s n e y a s I , o l a b i z e S o l e l e n o b i s I ) d ( a d n u f u k o n a s i d n u f u k u , o l a b i z e w k a w s i k u h t u h t u k o y u m a l u h k i r a h k e w K a w l o l h u k o Y o m o g m o b u q n e Z e h s e h p e w h c u b o z e N . i n e m u l u h a k i z e l i h t i z e i n e l o k i z e e h s e h p e w h c u b o n i s n e y a s e w k a l e d n a b i m e n i s e o l e b a s I . e w i s o l h i z e i n e l o k i z e o c o s m o n u k o a l d u k o g n a k e z n i l h u k U a l d u k o Z o l e l h n i z e S o l e l e n o b i s I ) e ( e k n o l e w z u K i n e l o k i z E a l e d n a b i m e n i s e o l e b a s I i n e l o k i z e s a n i n e w g n u h k i z e a z n e b e s u k o z o t n i z e n e y n a k a z i s n i z i , o y a k e g n i d u l o o z i s o g n a k e z n i l h u k U i d n u f a b a S o l e l e n o b i s I ) c ( o l e k e s i s i y E o d n u f m I u l u h k u k o a k e z a b u h k u k o n i z e i n e n a g n i z e o d n u f m e g n e w k e z n i l h u k e z u k u e l i k e h t e h k u k o a w l e k e k a n u k o z e l i l u j u k O o d n o q m o K a k e z a b u h k u k o n a b A ) 6 1 i t o v I ( . o d n o q g n e w k . e n a z a b m o t n a m a n e n a d n a t n i z i y i z e i n e n a g n i z e i z a k u l u h k a k i e w l i x g u k , i s n a c o g n a n a l e h t a h t i z e o f i z e n e y n a k B T - i , I V H - u k e n a g n i z e b i z o g n u b u a s i h p i c n u k u ; a h s i h t o n i d n u f a b a a l e m u v e n o y a k e s e , o y a l e k e k a n e o w a d n e g n a k e z n i l h u k o g n B T - e n V H - e w a l e l e h t m u I a s i h p i c n u k u ; a h s i h t o k i z n e b e s a b a y o l i p m e n o l i p m e z e z o l e l h n i z e w k a w k e z n i l h u k u a k e s u k u ; a l a z u k o n i s n a c o z o l i p m e z e z a z i s n i z i w k a l e l e y n i f u k u i d n u f a b u k a l u l e b u k a z n e w k o n e y n a k e l e l e h p u k o i s n a c o z e g n ) o l i p m E o n o h k a m a Y o d n u f m I ( ) 6 1 i t o v I ( This gazette is also available free online at www.gpwonline.co.za

98 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 98 s e t a m i t s E d r a w r o F 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R B n m u l o C A n m u l o C e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S 1 0 5 6 9 0 3 6 1 4 3 6 9 2 9 7 2 1 2 2 3 e p a C n r e t s a E 4 7 9 3 8 6 1 8 9 5 1 1 6 1 6 0 3 4 2 7 1 4 0 2 4 5 0 6 9 9 9 3 9 7 5 9 6 9 5 9 2 6 e t a t S e e r F g n e t u a G 7 7 0 6 0 4 7 9 6 7 7 8 0 7 9 6 0 7 4 5 7 l a t a N - u l u Z a w K 7 0 9 5 9 4 2 5 3 6 8 8 3 2 2 9 4 1 2 6 2 6 2 9 0 8 5 2 9 9 9 9 6 4 2 2 0 3 8 3 6 2 7 2 9 8 4 7 7 3 7 6 1 7 9 2 7 7 6 7 7 0 7 4 6 8 1 3 6 5 4 8 7 1 8 7 6 8 3 9 1 1 7 1 1 4 1 2 5 4 1 9 4 0 2 4 9 2 8 6 2 2 4 9 3 2 7 0 8 2 1 6 8 5 6 8 6 2 8 1 1 3 2 0 9 2 0 9 9 6 1 7 9 9 3 1 2 6 9 5 9 0 7 0 1 0 1 1 7 2 4 1 7 3 2 0 7 5 1 1 2 8 2 4 9 2 8 9 7 4 9 0 6 2 3 6 3 2 2 0 3 8 4 1 6 3 8 5 6 9 2 5 9 6 7 9 5 2 0 6 5 5 5 8 3 0 1 0 3 9 3 8 3 1 3 8 9 2 5 5 5 5 2 5 1 4 1 1 3 5 6 4 8 6 4 3 1 6 3 0 1 5 0 8 2 6 3 7 4 5 9 2 8 0 3 7 6 4 4 2 4 6 9 5 8 8 5 0 1 3 1 9 9 8 3 1 - 6 6 1 0 0 6 0 1 3 3 6 4 2 4 9 4 4 4 1 9 4 2 5 6 0 9 5 6 9 7 4 0 6 6 5 5 4 9 5 6 7 2 3 3 7 7 6 5 2 1 3 4 8 2 6 5 7 8 7 5 4 0 0 4 6 2 1 8 1 1 6 3 7 0 6 8 9 1 1 7 6 4 5 9 7 7 6 7 2 1 5 2 8 1 8 4 5 9 7 8 1 9 2 2 2 7 8 1 1 4 8 7 4 7 3 2 6 3 5 3 8 9 2 7 6 2 3 4 4 5 4 1 1 0 6 2 6 2 6 2 9 3 0 9 0 6 4 7 2 7 4 4 4 6 7 8 1 3 5 7 3 9 3 7 6 7 2 8 4 7 5 4 1 0 0 8 1 7 2 3 2 1 7 8 8 5 5 2 6 2 7 1 5 6 6 3 5 3 2 0 9 7 4 5 2 9 3 1 9 0 8 8 8 2 2 2 2 1 9 8 1 7 5 8 9 3 0 1 7 8 9 9 9 3 1 7 0 9 4 7 3 4 2 6 4 6 2 4 4 4 2 9 2 5 1 5 4 9 6 1 7 4 4 4 8 8 2 6 0 8 2 3 9 3 9 8 2 6 7 3 8 0 0 9 8 6 0 8 9 8 3 3 4 1 7 4 6 6 3 0 6 2 7 2 3 4 3 5 3 6 4 1 5 7 6 4 9 6 0 5 8 4 5 7 9 9 6 2 7 3 6 6 2 4 7 2 8 0 6 5 5 1 2 1 2 7 7 2 2 4 4 9 9 8 - 4 8 4 8 2 1 6 6 0 9 4 4 5 4 0 4 8 2 9 9 3 0 9 6 2 7 4 8 0 9 4 3 8 8 2 4 9 6 0 3 5 4 8 1 8 6 0 8 5 0 6 3 4 - 7 4 7 3 9 6 e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i e p a C n r e t s a E L A T O T e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W 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 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 d n a g n i s i n o m r a h y b e m m a r g o r p s m a e T h c a e r t u O e r a C h t l a e H y r a m i r P d e s a B d r a W h t l a e h e h t e l b a n e o t ; g n i r o t i n o m e c n a m r o f r e p g n i n e h t g n e r t s d n a s e c i v r e s g n i s i d r a d n a t s e v i t c e f f e e h t t r o p p u s o t e s n o p s e r e v i t c e f f e n a t n e m e l p m i d n a p o l e v e d o t r o t c e s � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � l a i c e p s d n a c i l b u p l l a n i s l r i g l o o h c s n e v e s e d a r g r o f s n o i t a n i c c a v s u r i v a m o l l i p a P d e t a r g e t n i e h t o t n i s u r i v a m o l l i p a P n a m u H f o n o i t a r g e t n i e v i s s e r g o r p d n a s l o o h c s n a m u H e l b a l i a v a g n i k a m y b r e c n a c l a c i v r e c t n e v e r p o t r o t c e s h t l a e h e h t e l b a n e . e n i c c a v I 9 1 - D V O C t u o l l o r o t r o t c e s h t l a e h e h t e l b a n e o t ; e m m a r g o r p h t l a e h l o o h c s 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 r u t c u r t s a r f n i h t l a e h r e v i l e d o t y t i c a p a c e c n a h n e o t ; e c n a r u s s a y t i l a u q d n a s m e t s y s t n e m p o l e v e d l a n o i t a s i n a g r o , y g o l o n h c e t h t l a e h , g n i d u l c n i h t l a e h n i e r u t c u r t s a r f n i g n i t s i x e . y t e f a s d n a n o i t a c o l l a l a n o i t i d n o C d n a w e n f o n o i t a t i l i b a h e r d n a g n i d a r g p u , e c n a n e t n i a m , n o i t c u r t s n o c e t a r e l e c c a p l e h o T t n a r G n o i t a s i l a t i v e R y t i l i c a F h t l a e H ) b ( ; 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 s e c i v r e s 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 e h t f o s e i c n e i c i f f e e v o r p m i o t ; s m a e T h c a e r t u O e r a C h t l a e H y r a m i r P d e s a B d r a W e s n o p s e r e v i t c e f f e n a t n e m e l p m i d n a p o l e v e d o t r o t c e s h t l a e h e h t e l b a n e o t I ; S D A d n a h g u o r h t s e c i v r e s h c a e r t u o y t i n u m m o c y t i l a u q f o n o i s i v o r p e r u s n e o t ; s i s o l u c r e b u t o t n o i t a c o l l a l a n o i t i d n o C I V H o t e s n o p s e r e v i t c e f f e n a t n e m e l p m i d n a p o l e v e d o t r o t c e s h t l a e h e h t e l b a n e o T t n a r G s e m m a r g o r P h t l a e H t c i r t s i D ) a ( ) 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 Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 99 99 0 9 9 6 1 7 9 9 3 1 2 6 9 5 9 0 7 0 0 1 1 7 2 4 7 3 2 0 7 5 1 1 2 8 2 4 9 2 8 9 7 4 9 0 6 2 3 6 3 2 2 0 3 8 4 1 6 3 8 5 1 1 6 9 2 5 9 6 7 9 5 2 0 6 5 5 5 8 3 0 0 3 9 3 8 3 3 8 9 2 5 5 5 5 2 5 1 4 1 1 3 5 6 4 8 6 4 3 1 6 3 0 1 5 0 8 2 6 3 7 4 5 1 1 9 2 8 0 3 7 6 4 4 2 4 6 9 5 8 8 5 0 3 1 9 9 8 3 6 6 1 0 0 6 0 1 3 3 6 4 2 4 9 4 4 4 1 9 4 2 5 6 0 9 5 6 9 7 - 1 1 4 0 6 6 5 5 4 9 5 6 7 2 3 3 7 7 6 5 2 1 3 4 8 2 6 5 7 8 7 5 4 0 0 4 6 2 1 8 1 1 6 3 7 0 6 8 9 1 1 7 6 4 5 9 7 7 6 7 2 1 5 2 8 1 8 4 5 9 7 8 1 9 2 2 2 7 8 1 4 9 3 2 7 0 8 2 1 6 8 5 6 8 6 2 8 1 1 3 2 0 9 2 1 4 8 7 4 7 3 2 6 3 5 3 8 9 2 7 6 2 3 4 4 5 4 1 1 0 6 2 6 2 6 2 9 3 0 9 0 6 4 7 2 7 4 4 4 6 7 8 1 3 5 7 3 9 3 7 6 7 2 8 4 7 5 4 1 0 0 8 1 7 2 3 2 1 7 8 8 5 5 2 6 2 7 1 5 6 6 3 5 3 2 0 9 7 4 5 2 9 3 1 9 0 8 8 8 2 2 2 2 1 9 8 1 7 5 8 9 3 0 1 7 8 9 9 9 3 1 7 0 9 4 7 3 4 2 6 4 6 2 4 4 4 2 9 2 5 1 5 4 9 6 1 7 4 4 4 8 8 2 6 0 8 2 3 9 3 9 8 2 6 7 3 8 0 0 9 8 6 0 8 9 8 3 3 4 1 7 4 6 6 3 0 6 2 7 2 3 4 3 5 3 6 4 1 5 7 6 4 9 6 0 5 8 4 5 7 9 9 6 2 7 3 6 6 2 4 7 2 8 0 6 5 5 1 2 1 2 7 7 2 2 4 4 9 9 8 - 4 8 4 8 2 1 6 6 0 9 4 4 5 4 0 4 8 2 9 9 3 0 9 6 2 7 4 8 0 9 4 3 8 8 2 4 9 6 0 3 5 4 8 1 8 6 0 8 5 0 6 3 4 - 7 4 7 3 9 6 a p a K e y a g n a l a m u p M A B M A S I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N a p a K e y a g n a l a m u p M d e t a c o l l a n U A B M A S I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N e w i b a g n E A B M A S I 1 0 5 6 9 0 3 6 1 4 3 6 9 2 9 7 2 1 2 2 3 a p a K e y a g n a l a m u p M 4 7 9 3 8 6 1 8 9 5 1 1 6 1 6 0 3 4 2 7 1 4 0 2 4 5 0 6 9 9 9 3 9 7 5 9 6 9 5 9 2 6 e t a t S e e r F g n e t u a G 7 7 0 6 0 4 7 9 6 7 7 8 0 7 9 6 0 7 4 5 7 l a t a N - u l u Z a w K 7 0 9 5 9 4 2 5 3 6 8 8 3 2 2 9 4 1 2 6 2 6 2 9 0 8 5 2 9 9 9 9 6 4 2 2 0 3 8 3 6 2 a g n a l a m u p M o p o p m L i 7 2 9 8 4 7 7 3 7 6 1 7 9 2 7 7 6 7 a p a K e n o h t a k a y N 7 0 7 4 6 8 1 3 6 5 4 8 7 1 8 7 6 8 3 9 1 a g n a l a n o h s t N o h t a k a y N 1 7 1 1 4 1 2 5 4 1 9 4 0 2 4 9 2 8 6 2 2 a p a K e y a g n a l a n o h s t N o y a z i s E i h t a h k i s e Z o l a b i z I 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R B u m a l o h k I A u m a l o h k I e w z a d n u f i s I o l e b a s e w l o b o l h U o s o l h n I o l e b a s e l a m a g I i t o v I A E Y N E X G N I , 5 I L U J E H S I E L I H T E O S O L H N E G N I N E W Z A D N U F I Z E A Y I Z E O L E B A Z I a l e d n a b i m e n i s e o l e l e n o b i s I e l i k e l e l h e a l e l d n e g n e k e z e f u k e z u k u o l i p m e z e w i n e h k a h k m e i n e w h t e h t m e s i z e a l d n u h k i z i a k o q u k U i z n e b e s a b a z e S o l e l e n o b i s I ) c ( a k e s e w k u ; e k n o l e w z a K o l i p m e z e W e s n e l a w h s M o k a n e g n u k o n e y n a k o l i p m e z e l u s e g n i z n e b e s a b a z e a w d a g u k o n e y n a k o l i p m a l o h t m e a w h s e q e q u k o n e n e b o l h i z e i s i v e s e z o k e l d n i z i a s a h x u k u e w z a d n u f i z i . i h t a k a h p m o y i s i v e s e y i n e w a d n e o l i p m e z e y i s n e y a s e b o y a w h s e q e q a b a w k a w h s e q e q u k o N a z i s n i z e w k a w k e z n i l h u k u a s i k e s i n i q u k u ; a b u f o s o f i s e n a n a k e h b u k o y a l e l d n i o l e l e m u p m e g n a s i z n e b e s u k o n u b m e Q a m a w l o l e l h o k e l h a k a z n e b e s u k u a s i k u h t u h t u k u ; i n i d a w a m e e z n i z a o l e k e s i s i y u k o o l i p m e z e w k a s i n a g n i l u k o n e y n a k a n a l e m u v u k o g N , i n i d a w a m e e z n i z a o l e k e s i s i y u k O o l i p m e z e w K a w l e k e k a n u k O a l e k e k a n u k o K a k e l e l e y n i f u k O u b m e Q a m a g n i n i h t a k a h p m e a l e l e y n i f u k o z u l u z e h p i l e i n e g n i z e s i z e a s i k u h t u h t u k u o l i p m e z e w a h k a h k m u a l d n a m a a k i n u k u ; a z n e b e s u k u a h p a q u k u a s i n i q u k o n e y n a k o l a k a z i s n i z i e k n o l e w z a k i L u s e w L o l e l H o k a w s i l a q u k u o l e l e m u p m e g n a l e k e s u k u o y a z n e b e s e o l u d n e p m i a s i z n e b e s u k o n o m o l m o w a z u v a l d m u e l e k i v u o l i p m e z e w a h k a h k m u a z n e w k u ; 3 2 0 2 – 9 1 0 2 a v e v e l a l a M a k u K a w d e q u k o L a g n a b e e l o k i s e e n a z a b m o t n a m a y a m o l l i p a p - i e n a w i c g e y o z u g n a h s i m i e l a k a l o h t u k a z n e w k o g n o h t e l e b i s e w a w s i n a g n a l h u k o n e y n a k e l i k e z a b u h k a b a z e l o k i z e n e y n a k i h t a k a h p m u e k n o w o w u k a s i b m o h k i s e l a h k a h k m u e z u k u ; i n e l o k i z e o l i p m e z e w l e w i s i n a g n a l h u l o o l e l h u k s u r i v a m o l l i p a P n a m u H - e w k o y a k e b u h q u k o . 9 1 - D V O C I - e w o m o g m u a h p i h k u k u i z a w k u o l i p m e z e w . i n i z n e b e s m e a h p e h p u k o n o l i p m e z o g n i d i z e w k a k e s i l a w c g u k u a s i h s e h s u k u ; o l i p m e z e y a d n i z i s a l a q g n i a h t e l u k o a l d n a m a a s i k u h t u h t u k u ; i h t i l a w h k e w k a w s i k e s i n i q u k o n e y n a k a s i k u h t u h t u k o z o l e l h n i z i a l e d n a b i m e n i s e o l e l e n o b i s I a h s u b a k a w l e l e s u v u k o n e y n a k a w s i k u h t u h t u k u , a w l e k e k a n u k u , a w i h k a w k u a s i h s e h s u k u a z i s u k U a d n i z i s a l a q g n i a l e l e s u v u k o S o l e l e n o b i s I ) b ( o n a g n a l h n i , o l i p m e z e b e h s e h p e w h c u b u , a s i n a g n a l h u k , o l i p m e z e w k a l a d n e n a h s t n e a d n i z i s a l a q g n e w k o l i p m e z e S o g n u h k i S e y a l e d n a b i m e n i s e o l e b a s I a l e l u d n a s e n a n a k e h b u k o y a l e l d n i a s i z n e b e s u k o n a s i k u h t u h t u k u i z a w k u o l i p m e z e w a h k a h k m u a z n e w k U o l i p m e z e Z o l e l h n i z e S o l e l e n o b i s I ) a ( a s i k u h t u h t u k u i z a w k u o l i p m e z e w a h k a h k m u e z u k u ; i z a l u c g n e n e y n a k o l e l e m u p m e g n i z a l u c g n a d n u f i s e Z o l i p m e z E ) 8 1 i t o v I ( l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N e w i b a g n E A B M A S I e w z a d n u f i z i a p a K e y a g n a l a m u p M e w z e k i n o a d n u f i s e w i z n e b e s m U . o l i p m e z e b i k e z n i l h a b u k o l a k a z i s n i z i u s a m a g n a g n e h t u k o g n o l i p m e z e y i s i v e s e z e l h n i z e o t n i z i a s i d n a w k U e k n o l e w z a k i S o l e l e n o b i s I ) d ( o l i p m e z e W e s n e l a w u h s m o S This gazette is also available free online at www.gpwonline.co.za

100 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 7 8 1 6 8 8 2 5 7 0 8 6 1 6 2 1 1 1 3 4 5 1 6 6 7 7 2 7 4 5 8 8 9 2 8 5 7 0 0 1 0 5 1 8 9 2 2 7 5 1 9 3 4 2 9 7 7 7 1 1 5 2 / 4 2 0 2 0 0 0 ' R 9 9 0 8 4 8 5 1 5 8 0 6 1 5 3 8 5 2 1 4 3 5 2 2 3 1 3 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 1 1 4 2 / 3 2 0 2 0 0 0 ' R s e t a m i t s E d r a w r o F 1 4 0 3 1 8 2 2 0 2 4 5 1 3 8 2 5 5 9 3 4 2 2 5 3 9 2 0 0 0 ' R 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 1 1 3 2 / 2 2 0 2 5 2 8 9 9 4 6 3 5 3 6 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 1 5 0 2 8 2 1 9 4 9 6 2 2 1 5 5 1 5 7 1 1 5 5 4 8 1 1 5 1 9 4 6 3 4 9 4 1 0 1 6 5 5 2 4 1 B n m u l o C A n m u l o C 100 5 1 7 5 2 8 6 7 9 3 9 2 7 3 6 9 9 2 4 6 6 8 8 8 2 8 3 1 4 2 2 7 8 2 5 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 4 5 9 5 9 4 4 1 2 7 2 0 3 4 - - - - - - - - - - - - - - - - - - 7 8 2 4 5 4 7 8 2 4 5 4 2 6 7 4 3 4 2 6 7 4 3 4 - - - - - - - - - - - - - - - - - - 3 3 6 5 4 4 3 3 6 5 4 4 0 8 4 6 2 4 0 8 4 6 2 4 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 9 5 4 6 0 1 9 8 0 1 2 1 4 3 4 9 0 2 5 0 1 0 4 6 6 8 1 1 1 0 8 2 7 3 1 9 4 5 2 1 2 4 6 1 4 9 3 4 4 9 3 1 0 3 - 8 9 0 3 3 4 0 5 4 8 6 7 5 0 0 4 9 4 2 2 5 9 9 7 9 9 6 6 0 0 6 0 7 5 5 2 2 4 1 6 1 0 7 7 6 2 5 4 7 5 3 - 8 4 8 4 2 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 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 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 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 . 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 ) 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 n a m u H . 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 ) 3 3 e t o V ( 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 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 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 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 ( t n e m y o l p m e e v a h t a h t s e m m a r g o r p 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 . l a i t n e t o p n o i t a c o l l a l a n o i t i d n o C c i l b u p d e d n a p x e 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 ( n o g n i s u c o f y b s e i t i n u t r o p p o k r o w e s a e r c n i o t , n a l p r o t c e s l a i c o s e m m a r g o r p s k r o w 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 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 Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 101 101 5 5 4 8 1 1 5 1 9 4 6 3 4 9 4 1 0 1 6 5 5 2 4 1 A B M A S I 7 8 1 6 8 8 2 5 7 0 8 6 1 6 2 1 1 1 3 5 1 6 6 7 7 4 2 7 4 5 8 8 9 2 8 5 7 0 0 1 0 5 1 8 9 2 2 7 5 1 9 3 4 2 9 7 7 7 1 1 5 2 / 4 2 0 2 0 0 0 ' R 9 9 0 8 4 8 5 1 5 8 0 6 1 5 3 8 5 2 1 3 5 2 2 3 1 4 3 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 1 1 4 2 / 3 2 0 2 0 0 0 ' R o y a z i s E i h t a h k i s e Z o l a b i z I 2 2 0 2 4 5 1 0 0 0 ' R 1 4 0 3 1 8 3 8 2 5 5 9 4 2 2 5 3 9 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 3 2 / 2 2 0 2 B u m a l o h k I A u m a l o h k I A E Y N E X G N I , 5 I L U J E H S I E L I H T E O S O L H N E G N I N E W Z A D N U F I Z E A Y I Z E O L E B A Z I e w z a d n u f i s I o l e b a s e w l o b o l h U o s o l h n I o l e b a s e l a m a g I i t o v I a p a K e y a g n a l a m u p M a l e d n a b i m e n i s e o l e l e n o b i s I o w a d n i z e w k a w i h k a w k o g n e l e n a z e u l d n i z i a l e l e y n i f u k u a l o h t u k u e k e b u h q u k e z u k u i l a m i z e g n a k e z n i l h u k U a w s i k u h t u h t u k o S o l e l e n o b i s I ) a ( u t n a b A a l a l h u k o Z o w a d n i z I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N . e w i s i n a g n a l h u k o n e l i z n i z u k o u t n a b a w k a w s i l a l h u k o z u t n a b A a l a l h u k o Z o w a d n i z e w K ) 3 3 i t o v I ( 5 2 8 9 9 4 6 3 5 3 6 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 1 5 0 2 8 2 1 9 4 9 6 2 2 1 5 5 1 5 7 1 1 5 1 7 5 2 8 6 7 9 3 9 2 7 3 6 9 9 2 4 6 6 8 8 8 2 8 3 1 4 2 2 7 8 2 5 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 4 5 9 5 9 4 4 1 2 7 2 0 3 4 - - - - - - - - - - - - - - - - - - 7 8 2 4 5 4 7 8 2 4 5 4 2 6 7 4 3 4 2 6 7 4 3 4 - - - - - - - - - - - - - - - - - - 3 3 6 5 4 4 3 3 6 5 4 4 0 8 4 6 2 4 0 8 4 6 2 4 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 9 5 4 6 0 1 9 8 0 1 2 1 4 3 4 9 0 2 5 0 1 0 4 6 6 8 1 1 1 0 8 2 7 3 1 9 4 5 2 1 2 4 6 1 4 9 3 4 4 9 3 1 0 3 - 8 9 0 3 3 4 0 5 4 8 6 7 5 0 0 4 9 4 2 2 5 9 9 7 9 9 6 6 0 0 6 0 7 5 5 2 2 4 1 6 1 0 7 7 6 2 5 4 7 5 3 - 8 4 8 4 2 4 a p a K e y a g n a l a m u p M a l e d n a b i m e n i s e o l e l e n o b i s I . o l o d n o j i m i a s i k u h t u h t u k o y o y a s i n a g n a l h e n e l i k e l e l h e a l e l d n e n e b u k e z u k u i l a m i z e g n a k e z n i l h u k U : o l o d n o j i m I a s i k u h t u h t u k o S o l e l e n o b i s I ) b ( l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N a p a K e y a g n a l a m u p M A B M A S I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N a p a K e y a g n a l a m u p M e w i b a g n E A B M A S I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N e w i b a g n E A B M A S I a l e d n a b i m e n i s e o l e b a s I i z n e b e s i m e w l i n e w l e l h o e w z n o l h e , e l h a k a l a l h n e z e w a h k a h k m o y e w z a d n u f i s e y o g n a y n i m i a l e z u q g u q g u k U o l e l h o S e w i h s t e w n i s E o l e l e n o b i s I ) b ( a l i x g u k o g n i z n e b e s m o a b u h t a m a a s i d n a w k u , e l h a k a l a l h n e z e w a h k a h k m o l o l e l h U e w i s i d n a y e i h t a k a h p i m e y i h t a k a h p m o Y i z n e b e s i m e z e w L . i z n e b e s i m i a l a d u k o a b u h t a m a n i z e e l h a k a l a l h n e z e w a h k a h k m o z o l e l h n i z i i n e s i d n a w k e s a n e y n a k i n e s i n i q u k e i n e w z a d n u f i z E a l e d n a b i m e n i s e o l e b a s I a s i z n e b e s u k o g n i z n e b e s m u a l a d u k o y o m a z i m i e s i d n a y i h t u k u e w z a d n u f i z e y o g n a y n i m i a l e z u q g u q g u k U o l e l h o S e w i s i n a g n a l h i s E o l e l e n o b i s I ) a ( i z n e b e s i m e z e W o g n a y n m U , o y a l e d n a l i z e o z u k e w l i x g u k o o w a d n i z i z e l u k u l u h k a k i z n e b e s a b a a h t e l u k o z a l e l d n i z e w k a w s i z n e h s t e s u k u a h s a k a v u k o z e z i n o b m i z i ; e l h a k a l a l h n e z e n o h t o n m o z e y a d n i z i s a l a q g n i e y n e ; a y a h k a m e s a y o q a w g i m e n e y n a k o t o m i z e y e n a c n i m e o q a w g i m i ; o w i h k a z e w k a w l e k e k a n u k o n a w l e k e k a n u k u o q a w g m m e w k i a w s i g n u l u k u : i h t a k a h p m o Y i z n e b e s i m e z e w L e w i h s t e w n u l O o l e l H o z o s i d n o q i z e n a n a s i b m a h u k . i t o d a k u k a w h t a h p u k u ; i n e b a l h m e e w l e k e s u k o a s i l i h p i z u k u ; o k i s a m a z e n i z n e b e s i m e z e w L e w i h s t e w n u l O e w z a d n u f i z e w l i h t a k a h p m o Y a d n i z i s a l a q g N e n i h t a k a h p m o Y ) 3 1 i t o v I ( e w z a d n u f i z I This gazette is also available free online at www.gpwonline.co.za

102 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 102 s e t a m i t s E d r a w r o F 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R B n m u l o C A n m u l o C 7 2 9 5 8 1 2 1 3 6 8 1 0 6 3 4 8 1 8 8 8 6 9 1 5 3 4 1 6 1 4 6 5 8 7 1 0 0 4 6 8 1 9 8 2 0 6 1 9 6 1 1 0 2 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 6 1 1 8 1 1 6 7 3 8 1 9 9 0 4 7 1 1 9 8 6 8 1 9 1 6 2 5 1 8 8 2 9 6 1 7 4 4 1 8 1 4 7 1 3 5 1 2 0 1 0 9 1 4 4 3 1 4 6 1 0 0 8 0 7 5 1 0 5 5 2 7 5 1 8 7 4 3 7 0 6 1 3 4 5 7 3 9 0 1 0 8 4 2 0 1 2 8 5 7 6 9 2 5 4 5 9 6 3 6 3 7 9 8 9 4 4 1 2 4 9 3 3 0 0 7 8 6 6 1 4 9 8 4 3 0 1 4 7 9 6 9 7 1 5 4 6 5 0 3 2 5 7 3 6 5 3 1 7 9 7 4 6 6 3 1 9 9 7 8 0 7 5 9 6 1 4 3 7 0 2 0 1 8 7 2 7 9 8 7 9 4 6 6 3 2 2 5 7 1 7 5 3 4 3 4 7 4 1 2 2 1 9 4 8 0 1 3 6 0 6 9 3 0 6 1 1 5 3 0 6 A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G n o i t a c o l l a l a n o i t i d n o C p i h s r e n t r a p n i t n e m r e w o p m e d n a 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 t n a r G t n e m p o l e v e D 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 . s e v i t a i t i n i l a n o i t a n d n a t n e m n r e v o g l a c o l 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 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 ( ) 7 3 e t o V ( This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 103 103 o y a z i s E i h t a h k i s e Z o l a b i z I 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R B u m a l o h k I A u m a l o h k I 7 2 9 5 8 1 2 1 3 6 8 1 0 6 3 4 8 1 8 8 8 6 9 1 5 3 4 1 6 1 4 6 5 8 7 1 0 0 4 6 8 1 9 8 2 0 6 1 9 6 1 1 0 2 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 6 1 1 8 1 1 6 7 3 8 1 9 9 0 4 7 1 1 9 8 6 8 1 9 1 6 2 5 1 8 8 2 9 6 1 7 4 4 1 8 1 4 7 1 3 5 1 2 0 1 0 9 1 4 4 3 1 4 6 1 0 0 8 0 7 5 1 0 5 5 2 7 5 1 8 7 4 3 7 0 6 1 3 4 5 7 3 9 0 1 0 8 4 2 0 1 2 8 5 7 6 9 2 5 4 5 9 6 3 6 3 7 9 8 9 4 4 1 2 4 9 3 3 0 0 7 8 6 6 1 4 9 8 4 3 0 1 4 7 9 6 9 7 1 5 4 6 5 0 3 2 5 7 3 6 5 3 1 7 9 7 4 6 6 3 1 9 9 7 8 0 7 5 9 6 1 4 3 7 0 2 0 1 8 7 2 7 9 8 7 9 4 6 6 3 2 2 5 7 1 7 5 3 4 3 4 7 4 1 2 2 1 9 4 8 0 1 3 6 0 6 9 3 0 6 1 1 5 3 0 6 A E Y N E X G N I , 5 I L U J E H S I E L I H T E O S O L H N E G N I N E W Z A D N U F I Z E A Y I Z E O L E B A Z I e w z a d n u f i s I o l e b a s e w l o b o l h U o s o l h n I o l e b a s e l a m a g I i t o v I a p a K e y a g n a l a m u p M a l e d n a b i m e n i s e o l e b a s I , a y a h k a m e s a z i n e w a d n i z e s a n i n e h b o l o d a m e s a w i h t a k a h p m o w i z a w l o w o p a t m o y a d n i z i s a l a q g n i a l u q u g u k U i z a w l o Y o p a t i m e Z a z i s n i z e S o l e l e n o b i s I ) a ( o k i c u b U , o l a l d i m e z E l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N a p a K e y a g n a l a m u p M A B M A S I l a t a N - u l u Z a w K a g n a l a m u p M o p o p m L i a p a K e n o h t a k a y N e t a t S e e r F g n e t u a G a g n a l a n o h s t N o h t a k a y N a p a K e y a g n a l a n o h s t N A B M A S I a l e d n a b i m e n i s e o l e b a s I a l d n a m a a k i n u k o n e y n a k a k e l e b e c g n u k o n o l a l d i m e z e w k a z a h q i a b m a b u k u a l u l e b u k a z n e w k U a z a h q i b m a b u k o S o l e l e n o b i s I ) b ( . e l i k e l e n a f a b a o y a k e t n i h t a b a n a n a s i b m a b u k o g n a w s i k u h t u h t u k o N e y n a k i g n i n a b a w K o l a l d i m e z e w K e y n a k a y a h k e s a w i n e m u l u h a k i z o l e l h n i z i e w l e k e s u k e z u k u e w z a d n u f i s e l i n e g n i z e e w l e l e s u v u l o o l e l h o g n ) i n i l i b m a h p a b u h t a m a e w h s i c n i y a y e i h t a k a h p i m i u l u h k a k e w s o l h u k o ( a z i s n i z e n e y n a k o w a d n i z i i h t a k a h p m o Y o k i s a m a N ) 7 3 i t o v I ( . e k n o l e w z a k i z e n This gazette is also available free online at www.gpwonline.co.za

104 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 104 2 3 3 1 7 9 1 5 0 6 6 8 8 1 2 2 9 4 6 8 1 L A T O T 7 7 4 6 1 8 5 8 3 1 8 7 5 9 3 8 7 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 - - - 6 3 0 7 6 1 7 5 8 9 5 1 6 4 2 9 5 1 5 0 1 4 9 5 1 7 5 8 6 5 5 9 3 6 6 5 4 1 7 3 9 3 2 9 7 6 7 3 6 8 8 0 6 3 s e t a m i t s E d r a w r o F 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R B n m u l o C A n m u l o C 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 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 ) a ( . t n e m n o r i v n e t l i u b e h t n i h t i w 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 ) b ( . 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 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 ) c ( . 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 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 ( 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 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 Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 105 o y a z i s E i h t a h k i s e Z o l a b i z I 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R B u m a l o h k I A u m a l o h k I - - - 6 3 0 7 6 1 7 5 8 9 5 1 6 4 2 9 5 1 5 0 1 4 9 5 1 7 5 8 6 5 5 9 3 6 6 5 4 1 7 3 9 3 2 9 7 6 7 3 6 8 8 0 6 3 B E Y N E X G N I , 5 I L U J E H S I E L I H T E O S O L H N E G N A L A P I S A M O K A Y I Z E O L E B A Z I a b o g n e j n a s u b u k o z o l e l h n i z e n e y n a k o g n u h k i z e z o l e l h n i z i a s i n i q u k o n e y n a k o b a y i z n e b e s i m i e z n e b i h t u k u a l a p i s a m o a z i s u k U o l e l h n i z e w K a w s i k u h t u h t u k o S o l e l e n o b i s I a n a s i b m a b u k o g N a s u b u k U . a y a h k e s a w i n e m u l u h o n e n e b o l h o o h t e h t m o n e y n a k a l a p i s a m o Z o l e l h n i z e W o h t e h t M u k a w g n i d u k a l a p s a m o Z ) 3 i t o v I ( O Y A K E B U H Q I Z E O L E L E N O B I Z I o g n i d i z e w k o g n i z n e b e s m o k o g n e w s i l a h b a b i h t u f e w h s e q e q a b e z u k u i z n e b e s a g n a b a e l i d n u f a b a u t n a b a a l a p s a m o k a h s a q u k U i n e m u l u h a k i S o l e l e n o b i s I ) a ( i l a m i z e z e W o g n a y n m U o s o l h n I o l e b a s e l a m a g I i t o v I . a l e l e s i g n u l u k o y i n i z n e b e s i m e a l a p i s a m a k i z a z i s n i z e l o y a l u h k i l e a g n i z e w k a w i b a w k o n e y n a k i h t k e j o r h p a m a a w l a h s t u k u e l e g n u l u k i z e i l a m i z i a l a h s t u k o z o l e l h n i z e w l o l e l h u a s i k u h t u h t u k u u l u h k a m a i n e h b o l o d a m e s a b a l a p i s a m o a k e s e w k U a k e s u k o S o l e l e n o b i s e N e y n a k o l e l h U ) c ( a l e l e s i g n u l u k o n o l e l h n i z e w l a h s e h s u k o g n a z n e b e s u l o n o y a z n e b e s u l o o l e l h u a l u g n u s u k o g n i h t k e j o r h p a m a n e y n a k i l a m i z e w k i h t k e j o r h P a m a w k a w l e l e s i g n u l u k U . a l a p i s a m o Z i l a m i z e w K a w h t a h p u k o W i l a m i z e w K a w h t a h p u k o S o h t e h t M u e s i z n e b e s a b e z u k u a l a p i s a m o k a l d n a m a a h k a w k o g n i l a m i z e w k i n e w h t a h p u k e o k u q u g n i z i a k e s e w k o n a z a h t u h k u k U o w a d n e w i n e m u l u h a k i S o l e l e n o b i s I ) b ( a d n i z i s a l a q g n E . o y u k e w l e h k a y e i n e w a d n e e l e n a f e i n e w h t e h t i m e s e u l d n a h k i m e z o n o h k a m a w K a w s i k u h t u h t u k o S e k n o l e w z a K ) 8 i t o v I ( 2 3 3 1 7 9 1 5 0 6 6 8 8 1 2 2 9 4 6 8 1 A B M A S I 105 7 7 4 6 1 8 5 8 3 1 8 7 5 9 3 8 7 7 a w h t a h p u k u ; o k i s a m a z e n a h s a k a v u k o z e z i n o b m i z i ; e l h a k a l a l h n e z e n o h t o n m o z e y a d n i z i s a l a q g n i e y n e ; ) i g n i n e a d n i z i s a l a q g n e w k e l d n a h p a g n ( e l d n e w k a w h t u h t u k o n i z n a m a a s i n a g n a l h u k o , i g n a q g n o g n i d i z e y a d n i z i s a l a q g n i ; a y a h k a m e s a y o q a w g i m e n e y n a k . i h t a k a h p m o k a h p e h p u k o z o l e l h n i z i ; e l h a k a l a l h n e z e z o l e l h n i z i ; i n e b a l h m e e z n i z i z e o l i p m i z i ; a s i b o l h u k o n i k a p a m a ; i t o d a k u k e w i s i d n a z e o s i d n o q i z e n a n a s i b m a h u k o g n , o y a l e d n a l i z e o z u k e w l i x g u k o o w a d n i z i z e l u k i g n i n a b a i z n e b e s a b a a g n i d i z e o g n i d i z e w k i z n e b e s i m e z e w L e w i h s t e w n u l O o t o m i z e y e n a c n i m e o q a w g i m i ; o w i h k a z e w k a w l e k e k a n u k o n e y n a k o q a w g i m e w k a w s i g n u l u k u : i h t a k a h p m o y i z n e b e s i m e w l o l e l h o z a l a p i s a m o K i h t a k a h p m o Y e y n a k i h t a k a h p m o Y a d n i z i s a l a q g n e N ) 3 1 i t o v I ( a w h t e l u k o z a l e l d n i z i a s i z n e b e s u k o g n i z n e b e s i m e a b u h t a m a a l a d u k o y o m a z i m i e s i d n a b i h t u k u a l a p i s a m o a l e z u q g u q g u k U o l e l h o S e w i s i n a g n a l h i s E o l e l e n o b i s I i z n e b e s i m e z e W o g n a y n m U This gazette is also available free online at www.gpwonline.co.za

106 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 s e t a m i t s E d r a w r o F 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 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 , 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 e s o p r u P n o i t a c o l l a f o e m a N e t o V 7 8 1 3 7 1 1 4 6 7 2 2 1 1 8 6 3 5 8 0 1 s t n e m t s e v n i c i l b u p t a h t e r u s n e o t ; e r u t c u r t s a r f n i c i m o n o c e n i t n e m t s e v n i c i l b u p r o f g n i d n u f e s a e r c n i o t r e d r o n i e c n a n i f l a t i p a c f o ) 3 e t o V ( s e c r u o s n w o l a p i c i n u m o t s s e c c a d e s a e r c n i e t o m o r p o t d n a r o o p e h t r o f e r u t c u r t s a r f n i n i t n e m t s e v n i c i l b u p 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 n a b r U d e t a r g e t n I ) a ( e c n a n r e v o G e v i t a r e p o o C S T N A R G E R U T C U R T S A R F N I - 5 1 9 0 2 3 3 2 0 6 2 s e s i r p r e t n e o r c i m , s d l o h e s u o h r o o p r o f s g o l k c a b e r u t c u r t s a r f n i l a p i c i n u m c i s a b g n i t a c i d a r e r o f e c n a n i f l a t i p a c c i f i c e p s e d i v o r p o T t n a r G e r u t c u r t s a r f n I l a p i c i n u M ) c ( 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 ( . d e r e v i l e d s t e s s a e h t f o t n e m e g a n a m d n u o s e h t e t o m o r p o t d n a d e n g i l a y l l a i t a p s e r a . r e t s a s i d a y b d e g a m a d e r u t c u r t s a r f n i l a p i c i n u m t c u r t s n o c e r d n a e t a t i l i b a h e r o T t n a r G y r e v o c e R r e t s a s i D l a p i c i n u M ) b ( e c n a n r e v o G e v i t a r e p o o C 106 2 2 0 7 4 6 3 1 8 4 7 4 1 4 7 0 3 9 3 1 � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ) l a t i p a C ( t n a r G l a i t a p s t a d e m i a s t n e m t s e v n i l a t i p a c y t r a p d r i h t n i a t s u s d n a t c a r t t a o t r e d r o n i s n o i t a c o l d e t e g r a t n i t s e v n i d n a , e s y l a t a c , n a l p o T p i h s r e n t r a P t n e m p o l e v e D d o o h r u o b h g i e N 8 8 3 1 1 3 2 6 4 0 2 1 2 2 8 6 6 8 1 1 2 d n a w e n , s r e l l e w d m r a f , s t n e m e l t t e s l a m r o f n i g n i d u l c n i ( s g n i l l e w d l a i t n e d i s e r d e n n a l p d n a g n i t s i x e l l a f o g o l k c a b n o i t a c i f i r t c e l e t n a r G ) l a p i c i n u M ( e m m a r g o r P . e r u t c u r t s a r f n i k l u b t n a v e l e r f o n o i t a l l a t s n i e h t d n a ) s g n i l l e w d g n i t s i x e . s n w o t l a r u r d n a s p i h s n w o t , s d o o h r u o b h g i e n d e v r e s - r e d n u 2 6 1 0 2 7 7 5 4 0 9 8 6 6 2 9 8 2 1 0 6 s n o i t a r e p o d n a t n e m e g a n a m , l o r t n o c , n o i t a l u g e r , g n i n n a l p e h t t r o p p u s o t d n a k r o w t e n t r o p s n a r t c i l b u p d e t a r g e t n i l a p i c i n u m a f o t r a p . s e c i v r e s k r o w t e n t r o p s n a r t c i l b u p l a p i c i n u m e l b a n i a t s u s y l l a i c n a n i f d n a y l l a c s i f f o s m r o f t a h t e r u t c u r t s a r f n i t r o p s n a r t d e s i r o t o m - n o n d n a c i l b u p f o t n e m e v o r p m i d n a n o i t c u r t s n o c d e t a r e l e c c a r o f g n i d n u f e d i v o r p o T t n a r G k r o w t e N t r o p s n a r T c i l b u P ) a ( 6 4 6 0 2 1 1 6 4 5 1 1 0 2 0 5 1 1 n o a t a d c i f f a r t d n a s e g d i r b , d a o r t c e l l o c d n a , s m e t s y s t n e m e g a n a m t e s s a s d a o r l a r u r p u t e s o t s e i t i l a p i c i n u m t c i r t s i d t s i s s a o T t n e m e g a n a M t e s s A s d a o R l a r u R ) b ( . a c i r f A h t u o S r o f k r o w e m a r F c i g e t a r t S e r u t c u r t s a r f n I d a o R e h t h t i w e n i l n i s k r o w t e n d a o r l a p i c i n u m t n a r G s m e t s y S y r u s a e r T l a n o i t a N ) 8 e t o V ( ) 4 3 e t o V ( y g r e n E t r o p s n a r T ) 0 4 e t o V ( t r o p s n a r T ) 0 4 e t o V ( e h t s s e r d d a o t s e i t i l a p i c i n u m o t s e i d i s b u s l a t i p a c g n i d i v o r p y b e m m a r g o r P n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I e h t t n e m e l p m i o T n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I ) b ( d n a s e c r u o s e R l a r e n i M t a h t e c n a c i f i n g i s l a n o i g e r f o e r u t c u r t s a r f n i n o i t a t i n a s d n a r e t a w k l u b g n i e g a e c a l p e r d n a e d a r g p u , h s i b r u f e r , w e n p o l e v e d o T t n a r G e r u t c u r t s a r f n I k l u B l a n o i g e R ) a ( n o i t a t i n a S d n a r e t a W 3 0 9 4 8 3 8 1 3 3 7 4 9 5 7 1 1 0 0 2 4 8 6 1 r o f s n a l p t n e m e g a n a m t e s s a f o t n e m p o l e v e d e h t r o f g n i d n u f c i f i c e p s e d i v o r p o t ; s e i t i n u m m o c r o o p g n i c i v r e s s n o i t u t i t s n i l a i c o s d n a ) 3 e t o V ( . r o o p e h t g n i c i v r e s e r u t c u r t s a r f n i 2 0 8 0 6 5 4 2 8 7 4 6 3 4 0 3 5 0 8 1 4 . s t n e m e l t t e s l a m r o f n i g n i d a r g p u o t h c a o r p p a e d i w - y t i l a p i c i n u m d n a e v i s u l c n i , 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 p i h s r e n t r a P 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 s t n e m e l t t e S n a m u H s e i t i l a p i c i n u M : t n a r G ) 3 3 e t o V ( l a p i c i n u m n i h t i w s e v i t a i t i n i t n e m e g a n a m e d i s - d n a m e d d n a y c n e i c i f f e y g r e n e t n e m e l p m i o t s e i t i l a p i c i n u m o t s e i d i s b u s e d i v o r p o T e d i S - d n a m e D d n a y c n e i c i f f E y g r e n E ) a ( d n a s e c r u o s e R l a r e n i M 5 1 5 2 4 2 2 9 0 4 2 2 4 0 2 3 2 2 . y c n e i c i f f e y g r e n e e v o r p m i d n a n o i t p m u s n o c y t i c i r t c e l e e c u d e r o t r e d r o n i e r u t c u r t s a r f n i t n a r G t n e m e g a n a M ) 4 3 e t o V ( y g r e n E 3 6 8 2 6 7 2 2 3 1 2 9 8 2 0 2 4 1 2 5 2 e r u t c u r t s a r f n i k l u b l a n o i g e r e g r a l r o s e i r a d n u o b l a p i c i n u m s s o r c a s a e r a e v i s n e t x e g n i v r e s e r u t c u r t s a r f n i o t s e c r u o s e r r e t a w s t c e n n o c l a c o l f o n o i t a t n e m e l p m i e h t o t e t u b i r t n o c d n a e t a t i l i c a f r o 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 s s e r d d a f o l a i t n e t o p a h t i w e r u t c u r t s a r f n i k l u b t n e m e l p m i o t ; y t i l a p i c i n u m a n i h t i w a e r a e g r a l a r e v o s e i t i n u m m o c s u o r e m u n g n i v r e s . s t n e m e r i u q e r e r u t c u r t s a r f n i k l u b n o t c a p m i y l t c e r i d l l i w t a h t 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 ) 1 4 e t o V ( e h t e c n a h n e d n a n o i t c u d e r g o l k c a b e t a r e l e c c a o t s t c e j o r p n o i t a t i n a s d n a r e t a w s u o i r a v f o n o i t a t n e m e l p m i d n a g n i n n a l p e h t e t a t i l i c a F t n a r G e r u t c u r t s a r f n I s e c i v r e S r e t a W ) b ( n o i t a t i n a S d n a r e t a W 1 6 1 1 6 9 1 4 0 2 9 4 7 8 0 4 9 1 2 9 1 2 8 3 L A T O T 3 7 6 7 3 0 4 7 3 1 4 6 8 3 9 1 0 1 0 7 3 s e r u s n e t a h t y l p p u s n o i t a t i n a s d n a r e t a w t n e t t i m r e t n i d n a c i s a b e d i v o r p ; s e i t i l a p i c i n u m l a r u r n i y l l a i c e p s e s e c i v r e s f o y t i l i b a n i a t s u s t r o p p u s ; t n e m p o l e v e d r e t a w d n u o r g d n a n o i t c e t o r p g n i r p s g n i d u l c n i , s e i t i n u m m o c d e s i t i r o i r p d n a d e i f i t n e d i o t s e c i v r e s f o n o i s i v o r p g n i t s i x e e h t f o t u o - 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 ( This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 107 B E Y N E X G N I , 5 I L U J E H S I E L I H T E O S O L H N E G N A L A P I S A M O K A Y I Z E O L E B A Z I 3 0 9 4 8 3 8 1 3 3 7 4 9 5 7 1 1 0 0 2 4 8 6 1 o l e l h n i z e w k a w s i k u h t u h t u k o z e l i d n o q i z e i l a m i z e g n a k e z n i l h u k u ; u f o p m e i h t a k a h p i m i a z i s i z e e l h a k a l a l h n e z e z o g n u h k i z e n e y n a k . u f o p m a b a a l e l e k e h b e a d n i z i s a l a q g n e y a l h a p m e w k a w l u w a l u k o z e n a c n a m a i s i n i z i h b a m a , u f o p m e i n e d n i m e y a v u m e e l e l a s e a l a p i s a m a k a d n i z i s a l a q g n i a d e q u k o z e l i d n o q i z e i l a m i z e g n a k e z n i l h u k U a l a p i s a m a K a d n i z i s a l a q g n e S o l e l e n o b i s I ) c ( o y a z i s E i h t a h k i s e Z o l a b i z I 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R B u m a l o h k I A u m a l o h k I 7 8 1 3 7 1 1 4 6 7 2 2 1 1 8 6 3 5 8 0 1 - 5 1 9 0 2 3 3 2 0 6 2 e y n a k o w a d n e n a n a s i b m a h u k i h t a k a h p m o k i l a m i z e w k a w l a h s t u k u i h t u k u a s i k e s i n i q u k u ; o h t o n m o z e y a d n i z i s a l a q g n i w k i n e h b o l o d a m e s a Z a l e l e y n i f u k u a z a h t u h k u k o n e y n a k u f o p m a b a y a d n i z i s a l a q g n i w k i h t a k a h p m o k i l a m i z e w k a w l a h s t u k o z i l a m i z e g n a k e z n i l h u k U e w i s i n a g n a l h i s E o l e l e n o b i s I ) a ( a n a s i b m a b u k o g N a s u b u k U i h t a k a h p m o k i l a m i z e w k a w l a h s t u k o z i l a m i z i e w s i d n a w k e z u k u u l u k n i z e i l a m i z e y a l a p i s a m a k i n e j n o h t i m e e w i s i d n a w k o o w a d n i z e w K a w s i k u h t u h t u k o S ) 3 i t o v I ( A D N I Z I S A L A Q G N E Z O L E L E N O B I Z I . e l e l e k e l h n i y e w z a y n i l e a l a p i s a m a k a d n i z i s a l a q g n i a h s u b a k a h k a w k o n e y n a k a l e l e s u v u k U . e w i h t e l i z e a l h a p m i z e w 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 k u a z a h t u h k u k o n a n a k e h b u k o S o l e l e n o b i s I ) b ( a l a p i s a m a k i Z e l e l e k e l h n i z e N o s o l h n I o l e b a s e l a m a g I i t o v I 107 8 8 3 1 1 3 2 6 4 0 2 1 2 2 8 6 6 8 1 1 2 2 0 8 0 6 5 4 2 8 7 4 6 3 4 0 3 5 0 8 1 4 5 1 5 2 4 2 2 9 0 4 2 2 4 0 2 3 2 2 a b a w q n i y e a d n i z i s a l a q g n e w k a w k a f u k o n e y n a k ) e l e v a n o h k i z e n a h s t n i z e a l a l h u k o z o w a d n i z i , i n i z a l u p a m e s a b i l a l h a b a , o l o d n o j i m i e z u k u a l a p i s a m o k i l a m i z e w l o s a h x o g n a k e z n i l h u k o g n i s e g U a k a f u k o L e k n o l e w z a k u L e w i s i n a g n a l h u l O o l e l H u a s i l a q u k U e w i s i n a g n a l h u l O o l e l h o S o l e l e n o b i s I ) b ( a s i n a g n a l h u k o ( e w i l e l h i z e n a n o h k i z e a l a l h u k o z o w a d n i z i e k n o z o z u k i s e g a k u k a w k a f u k o k a v u m e a l e l a s u k o n e n a k e h b a b a l a p i s a m u K i s e g U a k a f u k o L e k n o l e w z a k u L i h t a k a h p a g n o g n i d i s e w k a w l u w a l u k o z o l e l h n i z e n e y n a k i s e g u a g n o k u e s i z n e b e s a b e z u k u a l a p i s a m o k o s a h x o g n a k e z n i l h u k U i s e g a w K 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 e w i b m u k O . i s e g a k u k a w i g n o k u a w l u h s u h k u k e s e b i s e g a k u k a w s i z n e h s t e s u k u e w s i l h e w k e z u k u a l a p i s a m a k a d n i z i s a l a q g n e w k o g n i d i z e w K a w h t a h p u k o N ) 4 3 i t o v I ( a w l a h s t u k u e w s i m a m i s u k i h t u f e h e h u k e z u k u o z u k e w s o l h u k o i n e w a d n i z e i l a m i z i a l a h s t u k o n e y n a k , a l e z u q g u q g u k u , a l e l h u k U a n a s i b m a b u k o S o l e l e n o b i s I i l a m i z e z e W o g n a y n m U . e l e n a f e a s i k u h t u h t u k o l e k n o w a l a p i s a m o n e y n a k u t n u m u e k n o w a s i n a g n a l h u l o , o l e l h o n e b u k e z u k u i l a m i z e w l o s a h x o g n a k e z n i l h u k U : o l o d n o j i m I a s i k u h t u h t u k o S o l e l e n o b i s I u t n a b A a l a l h u k o Z o w a d n i z I . o l o d n o j i m i a l a p i s a m O ) 3 3 i t o v I ( 3 6 8 2 6 7 2 2 3 1 2 9 8 2 0 2 4 1 2 5 2 e y n a k o w a d n e i z n a m a w k a w z o l o d n o l u k o k i n e w s i l a q u k e a z a h q i a b m a b u k o n a l e z u q g u q g u k u a m o n i z n a m a s o g n i d i s e w k a w l u w a l u k o u l u k n e i n e w a d n e i g n i n i m e i h t a k a h p i m i a l e z n e b e s e a d n u f i s e y u l u h k i m e a d n i z i s a l a q g n i a m o n a l a p i s a m a k e l e c g n i m i e k n o y o y u k i h t k e j o r h p a m a n e y n a k 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 k e h b u k o a l d n a m a n e i g n i n u b o g n a d n i z i s a l a q g n i a s i l a q u k u ; a l a p i s a m u k . i n i g n i n u b e o q g n a l e l e h t m o n a b o z a i z n a m a s o g n i d i s e w k a w l u w a l u k o i h t k e j o r h p a m a n 1 6 1 1 6 9 1 4 0 2 9 4 7 8 0 4 9 1 2 9 1 2 8 3 A B M A S I 3 7 6 7 3 0 4 7 3 1 4 6 8 3 9 1 0 1 0 7 3 a w s i k u h t u h t u k o n e y n a k u h t e h p i z e w k a w l e k i v u k u a s i n a g n a l h u k o , i n i w l u h q e e w k e b e i h t u f e w i z n o l h e i n i h t a k a h p i m e o l a k a z i s n i z e w k ; i z n a m a w k a w n u f u k u a l u w a l u k o i h t k e j o r h p a m a n e y n a k i z n a m a i n e g n o k e a l a p i s a m o a k e s e w k u ; a b a l h m o k i s n a h p a g n a i z n a m a w k a w k e z n i l h u k u a s i k e s i n i q u k o e s e s a g n a z u l d n i z e w k a w k e z n i l h u k o n e y n a k e l i h t i z e i h t a h k i z e g n o l e k e s i s i y a i z n a m a g n a k e z n i l h u k u a l e k e s u k u ; i n e w h t e h t m e s i z e a l a l h u k o z i n e w a d n i z e e d e k a h B a m a a d e q u k o l a n o h k u l o o l e l h o k a l e l e n e g n u k u a l a v u k u a k e s e w k u . e l i k e t n i h t a b a a l a p i s a m o k o s i m o s i a d e q u k o i h t k e j o r h p a m a ; a y a h k a m e s a b a l a p i s a m o k i z a k u l u h k a k i i g n a q g n o g n i d i z e w k a k e n i c g u k u a s i k u h t u h t u k o n e y n a k a v u m e e l e l a s u k o k a w s i h s i c n u k u i z n a m a Z o l a k a z i s n i z e Y e w s i h s e h s u k e z u k u e l d n e w k a w h t u h t u k o n i z n a m a e n e k u l h a i h t k e j o r h p a m a w k a w s i l a q u k o n a w l e l h u k u a l e z u q g u q g u k U a d n i z i s a l a q g n e S o l e l e n o b i s I ) b ( 6 4 6 0 2 1 1 6 4 5 1 1 0 2 0 5 1 1 a n a s i b m a h u k o g n a l a p i s a m a k o q a w g i m e w l a h x a h x u k o q a w g m o y e n a w g n i n i n i m e n e y n a k o h o l u h b a m a , o q a w g i m e y e n a w g n i n i n i m i a y a h k a m e s a Y o q a w g i m e Y a l h a p m e w K e q o q a b i h t u f , a y a h k a m e s a y o q a w g i m e y a l h a p m e w k a w l u w a l u k o z o l e l h n i z i e h k a b i h t u k u a d n u f i z e b a l a p i s a m o a z i s u k U a w l u w a l u k o Z o l e l h n i z e S o l e l e n o b i s I ) b ( . a k i r f A u m i z i g n i N e o q a w g i m e Y a d n i z i s a l a q g n e w L a z n e b e s u k o L u s e w L a k a l H o n 2 2 0 7 4 6 3 1 8 4 7 4 1 4 7 0 3 9 3 1 a w l e k e k a n a g n i z e e n a w l e h k a m o g n i z e o w a d n i z i , e w i s o l h i z e i n e w a d n i z e a k i r f A u m i z i g n i N e s a z i z u m a h k a z e a b u h t a m u k a l e l e y n i f u k o n e y n a k , o l i p m e l a g n i z i o n o c g n a z n e w k o z u k o , o w a d n i z e w l o k u q u g u o y a g n e w s o l h u k o e l d n a h p a g n a z i n a p m a k n i z e w k i l a m i z e w k e n a w l e h k a m o K a w s i k u h t u h t u k o z e w K . i n e l d n a h p a m e s a i n e h b o l o d a m e s a n i n i h s i k o l a m e , e l h a k 2 6 1 0 2 7 7 5 4 0 9 8 6 6 2 9 8 2 1 0 6 a l a p i s a m a k i z i h t a k a h p m o z a h t u h t u k o z e y i h k e w i h t e n e z o l a k a z i s n i z e w k a z n e b e s u k o n e y n a k a h t a h p u k u , a l u w a l u k u , a w l u w a l u k u a n o y e g n e n i h t a k a h p m o z a h t u h t u k o z e y a d n i z i s a l a q g n i o n o c g n a z n e w k o n e y n a k o y a h s e h s u k o a h k a w k o z i l a m i z e g n a k e z n i l h u k U a h t u h t u k o z e S a n a m u h x u k o S o l e l e n o b i s I ) a ( , a l e l h u k u a k e s e w k o n e y n a k i h t a k a h p m o z a h t u h t u k o z e y e w i s i n a g n a l h e a l a p i s a m a k i h k e w i h t e n e y e y n e x g n i y e o t o m i z e y e i h t a k a h p m o Z e k n o l e w z a K ) 8 i t o v I ( a h t u h t u k o z E ) 0 4 i t o v I ( . i l a m i z e g n a n i l a m i z e w k o g n e y n a k i z n a m a y a l a d n e i g n i n e a d n i z i s a l a q g n i a h s t n i h s u k o n e y n a k a s i k u h t u h t u k u , a h s u b a k a s i g n u l u k u , a s i k u h t u h t u k U a d n u f i s e Y a d n i z i s a l a q g n e S o l e l e n o b i s I ) a ( a w h t u h t u k o N i z n a m A i z n a b i z e i n e w a d n i z e a z n e b e s e a d n i z i s a l a q g n e n i z n a m a y o b m o h t i m i a s i n a m u h x e a d n u f i s e y e l i k e l u l a b e e l d n e w k a w l u l u c u h k u k o n i g n i n E ) 1 4 i t o v I ( e l d n e w K This gazette is also available free online at www.gpwonline.co.za

108 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 108 s e t a m i t s E d r a w r o F 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 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 , 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 - 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 5 7 4 1 0 4 1 8 7 9 4 5 4 7 2 2 2 1 6 4 L A T O T 3 0 9 2 4 8 1 5 7 2 1 7 4 2 8 0 1 9 0 2 2 h t l a e H l a n o i t a N e h t 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 e h t r o f n o i t a r a p e r p 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 e h t 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 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 l a n o i t a N 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 t s a f d l e i y . 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 c i g e t a r t s 9 4 8 1 7 1 2 6 0 5 8 7 0 2 9 1 1 3 0 4 2 . s l o o h c s o t y t i c i r t c e l e d n a n o i t a t i n a s , 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 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 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 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 109 109 2 5 7 4 1 0 4 1 8 7 9 4 5 4 7 2 2 2 1 6 4 A B M A S I 3 0 9 2 4 8 1 5 7 2 1 7 4 2 8 0 1 9 0 2 2 a h s t n i z e o l e l h n i z i a l u h t e w k o n e y n a k a s i k u h t u h t u k u ; i k e h p a l e g n i z e o f i z e y i h t i m i a s i l a l a b a s u k o n a w h s i h k u k o z a l e l d n i z i e y n i z e e n a k e h b u i h t u k u o l i p m e z e w a h k a h k m u a l e m u k u ; e k n o l e w z a K o l i p m e z e W e s n e l a w h s M u a l e l e s i g n u l u k u o l i p m e z e w l i z a w l o z o y a h s e h s e a l e m u h p i m i e h t e l u e z u k u e l i k e l e l h e a l e l d n e g n o l e k e s i s i y u k o o l i p m e z e w k a w l e k e k a n u k o z i n e w g n u h k i z e a d o h s u k o n a s i d n a w k u ; i n i z n e b e s m e a h p e h p u k o n o l i p m e z o g n i d i z e w k a k e z e f u k u a s i h s e h s u k u ; e k n o l e w z a K o l i p m e z e W e s n e l a w h s M o y a w g n e h t u k o g n o l i p m e z e w k a w l e k e k a n u k o y i s i v e s e z o z u z n i z i a s i d n a w k u ; e l i k e l e l h O o l i p m a l o h t M o l o l e l h o k a w s i l a q u k o g n . o l i p m e z e b i k e z n i l h a b u k a z i s n i z e w k o y a z i s E i h t a h k i s e Z o l a b i z I 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R B u m a l o h k I A u m a l o h k I A E Y N E X G N I , 6 I L U J E H S I I E W K O Q I Z E E L I K E H T E H K I Z E O L E L H N I Z I A W L E B A Z E I N E W Z A D N U F I Z E E L I D N O Q A G N I Z E O L E B A Z I o s o l h n I o l e b a s e l a m a g I i t o v I 9 4 8 1 7 1 2 6 0 5 8 7 0 2 9 1 1 3 0 4 2 . i n e l o k i z e i s e g o n e y n a k e l d n e w k a w h t u h t u k u , i z n a m a w k a w k e z n i l h u k u ; e l e n a f a g n e e l o k i z e y a d n i z i s a l a q g n i e k n o y i n e d e q u k E a v u m e a l e l a s u k o S o l e l e n o b i s I e l o k i s e Y a d n i z i s a l a q g n e w K a d n i z i s a l a q g n i a h t e l u k o a l d n a m a a s i k u h t u h t u k u ; e k n o l e w z a K o l i p m e z e W e s n e l a w h s M u a w l e l e s i g n u l u k a d n i z i s a l a q g n e w k e k n o l e w z a K o l i p m e z e W a w l o l h u k o n e y n a k a h p a q u k o n e y n a k a z n e b e s u k u , i l a m e w k a w s i z n e h s t e s u k u a s i k u h t u h t u k o y a l e l d n i e y n e a h k a w k U e s n e l a w h s m o S e l i d n o q a g n i s e o l e l e n o b i s I o l e k e s i s i y E o d n u f m I ) 6 1 i t o v I ( o l i p m e z E ) 8 1 i t o v I ( This gazette is also available free online at www.gpwonline.co.za

110 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 s e t a m i t s E d r a w r o F 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 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 , 6 E L U D E H C S S E M M A R G O R P L A I C E P S D E T A N G I S E D R O F S E I T I L A P I C I N U M O T D N I - K N I - S N O I T A C O L L A 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 0 2 1 2 6 8 8 3 3 2 1 8 4 8 5 0 4 5 5 0 8 L A T O T - - - r o f s n a l p t n e m e g a n a m t e s s a f o t n e m p o l e v e d e h t r o f g n i d n u f c i f i c e p s e d i v o r p o t ; s e i t i n u m m o c r o o p g n i c i v r e s s n o i t u t i t s n i l a i c o s d n a ) 3 e t o V ( s e s i r p r e t n e o r c i m , s d l o h e s u o h r o o p r o f s g o l k c a b e r u t c u r t s a r f n i l a p i c i n u m c i s a b g n i t a c i d a r e r o f e c n a n i f l a t i p a c c i f i c e p s e d i v o r p o T t n a r G e r u t c u r t s a r f n I l a p i c i n u M ) a ( e c n a n r e v o G e v i t a r e p o o C . r o o p e h t g n i c i v r e s e r u t c u r t s a r f n i 6 9 0 3 5 1 6 1 5 6 4 1 1 3 3 0 4 1 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 ) b ( e c n a n r e v o G e v i t a r e p o o C . 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 ) 3 e t o V ( 2 6 7 2 9 9 3 6 5 1 1 2 8 3 2 6 1 8 8 5 3 d n a w e n , s r e l l e w d m r a f , s t n e m e l t t e s l a m r o f n i g n i d u l c n i ( s g n i l l e w d l a i t n e d i s e r d e n n a l p d n a g n i t s i x e l l a f o g o l k c a b n o i t a c i f i r t c e l e t n a r G ) m o k s E ( e m m a r g o r P . s a e r a d e c n e c i l m o k s E n i e r u t c u r t s a r f n i k l u b t n a v e l e r f o n o i t a l l a t s n i e h t d n a ) s g n i l l e w d g n i t s i x e 3 3 4 5 0 1 2 0 9 0 0 1 6 2 5 0 0 1 � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ) e c n a t s i s s A l a c i n h c e T ( t n a r G l a i t a p s t a d e m i a s t n e m t s e v n i l a t i p a c y t r a p d r i h t n i a t s u s d n a t c a r t t a o t r e d r o n i s n o i t a c o l d e t e g r a t n i t s e v n i d n a , e s y l a t a c , n a l p o T p i h s r e n t r a P t n e m p o l e v e D d o o h r u o b h g i e N y r u s a e r T l a n o i t a N ) 8 e t o V ( ) 4 3 e t o V ( y g r e n E e h t s s e r d d a o t m o k s E o t s e i d i s b u s l a t i p a c g n i d i v o r p y b e m m a r g o r P n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I e h t t n e m e l p m i o T n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I d n a s e c r u o s e R l a r e n i M . s n w o t l a r u r d n a s p i h s n w o t y l l a r e n e g , s d o o h r u o b h g i e n d e v r e s - r e d n u t a h t e c n a c i f i n g i s l a n o i g e r f o e r u t c u r t s a r f n i n o i t a t i n a s d n a r e t a w k l u b g n i e g a e c a l p e r d n a e d a r g p u , h s i b r u f e r , w e n p o l e v e d o T t n a r G e r u t c u r t s a r f n I k l u B l a n o i g e R ) a ( n o i t a t i n a S d n a r e t a W 110 9 9 4 1 4 8 2 3 3 5 0 8 6 3 3 1 7 7 0 3 3 9 6 7 3 7 2 3 7 0 6 3 0 5 0 5 5 4 3 e r u t c u r t s a r f n i k l u b l a n o i g e r e g r a l r o s e i r a d n u o b l a p i c i n u m s s o r c a s a e r a e v i s n e t x e g n i v r e s e r u t c u r t s a r f n i o t s e c r u o s e r r e t a w s t c e n n o c l a c o l f o n o i t a t n e m e l p m i e h t o t e t u b i r t n o c d n a e t a t i l i c a f r o 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 s s e r d d a f o l a i t n e t o p a h t i w e r u t c u r t s a r f n i k l u b t n e m e l p m i o t ; y t i l a p i c i n u m a n i h t i w a e r a e g r a l a r e v o s e i t i n u m m o c s u o r e m u n g n i v r e s . s t n e m e r i u q e r e r u t c u r t s a r f n i k l u b n o t c a p m i y l t c e r i d l l i w t a h t 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 ) 1 4 e t o V ( e h t e c n a h n e d n a n o i t c u d e r g o l k c a b e t a r e l e c c a o t s t c e j o r p n o i t a t i n a s d n a r e t a w s u o i r a v f o n o i t a t n e m e l p m i d n a g n i n n a l p e h t e t a t i l i c a F t n a r G e r u t c u r t s a r f n I s e c i v r e S r e t a W ) b ( n o i t a t i n a S d n a r e t a W s e r u s n e t a h t y l p p u s n o i t a t i n a s d n a r e t a w t n e t t i m r e t n i d n a c i s a b e d i v o r p ; s e i t i l a p i c i n u m l a r u r n i y l l a i c e p s e s e c i v r e s f o y t i l i b a n i a t s u s t r o p p u s ; t n e m p o l e v e d r e t a w d n u o r g d n a n o i t c e t o r p g n i r p s g n i d u l c n i , s e i t i n u m m o c d e s i t i r o i r p d n a d e i f i t n e d i o t s e c i v r e s f o n o i s i v o r p g n i t s i x e e h t f o t u o - 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 ( This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 111 o y a z i s E i h t a h k i s e Z o l a b i z I 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R B u m a l o h k I A u m a l o h k I B E Y N E X G N I , 6 I L U J E H S I I E W K O Q I Z E E L I K E H T E H K I Z E O L E L H N I Z I A W L E B A Z E A L A P I S A M O K E L I D N O Q A G N I Z E O L E B A Z I o s o l h n I o l e b a s e l a m a g I i t o v I 0 2 1 2 6 8 8 3 3 2 1 8 4 8 5 0 4 5 5 0 8 A B M A S I 9 9 4 1 4 8 2 3 3 5 0 8 6 3 3 1 7 7 a w k e z n i l h u k u a s i k e s i n i q u k o e s e s a g n a z u l d n i z e w k a w k e z n i l h u k o n e y n a k e l i h t i z e i h t a h k i z e g n o l e k e s i s i y a i z n a m a g n a k e z n i l h u k u a l u w a l u k o i h t k e j o r h p a m a n e y n a k i z n a m a i n e g n o k e a l a p i s a m o a k e s e w k u ; a b a l h m o k i s n a h p a g n a i z n a m a w k a w s i k u h t u h t u k o n a l a l h u k o z i n e w a d n i z e e d e k a h B a m a a d e q u k o l a n o h k u l o o l e l h o k a l e l e n e g n u k u a l a v u k u a k e s e w k u ; i z n a m a w k a w n u f u k u e y n a k u h t e h p i z e w k a w l e k i v u k u a s i n a g n a l h u k o , i n i w l u h q e e w k e b e i h t u f e w i z n o l h e i n i h t a k a h p i m e o l a k a z i s n i z e w k . e l i k e t n i h t a b a a l a p i s a m o k o s i m o s i a d e q u k o i h t k e j o r h p a m a a l e k e s u k u ; i n e w h t e h t m e s i z e 6 9 0 3 5 1 6 1 5 6 4 1 1 3 3 0 4 1 a w g n i d u k a b o g n e j n a s u b u k o n e y n a k o g n u h k i z e z o l e l h n i z i a s i n i q u k o n e y n a k o b a y i z n e b e s i m i e z n e b i h t u k u a l a p i s a m o a z i s u k U a w s i k u h t u h t u k o S o l e l e n o b i s I ) b ( . a y a h k e s a w i n e m u l u h o n e n e b o l h o o h t e h t m o n e y n a k a l a p i s a m o Z o l e l h n i z e W o h t e h t M u k a l a p i s a m o Z o l e l h n i z e w K - - - a w s i k u h t u h t u k o z e l i d n o q i z e i l a m i z e g n a k e z n i l h u k u ; u f o p m e i h t a k a h p i m i a z i s i z e e l h a k a l a l h n e z e z o g n u h k i z e n e y n a k e n a c n a m a ) 3 i t o v I ( i s i n i z i h b a m a , u f o p m e i n e d n i m e y a v u m e g n e l e l e l a s e a l a p i s a m a k a d n i z i s a l a q g n i a d e q u k o z e l i d n o q i z e i l a m i z e g n a k e z n i l h u k U a l a p i s a m a K a d n i z i s a l a q g n e S o l e l e n o b i s I ) a ( a n a s i b m a b u k o g N a s u b u k U . u f o p m a b a a l e l e k e h b e a d n i z i s a l a q g n e y a l h a p m e w k a w l u w a l u k o z o l e l h n i z e w k 2 6 7 2 9 9 3 6 5 1 1 2 8 3 2 6 1 8 8 5 3 3 3 4 5 0 1 2 0 9 0 0 1 6 2 5 0 0 1 a w l e k e k a n a g n i z e e n a w l e h k a m o g n i z e o w a d n i z i , o z u k e w s i d n o q u k o a k i r f A u m i z i g n i N e s a z i z u m a h k a z e a b u h t a m u k a l e l e y n i f u k o n . i n e l d n a h p a m e s a i n e h b o l o d a m e s a n i n i h s i k o l a m e e l i m a v u k o g n , e l h a k a w l a h s t u k u e w s i m a m i s u k i h t u f e h e h u k e z u k u o z u k e w s o l h u k o i n e w a d n i z e i l a m i z i a l a h s t u k o n e y n a k , a l e z u q g u q g u k u , a l e l h u k U a n a s i b m a b u k o S o l e l e n o b i s I i l a m i z e z e W o g n a y n m U e y n a k , o l i p m e l a g n i z i o n o c g n a z n e w k o z u k o , o w a d n i z e w l o k u q u g u o y a g n e w s o l h u k o e l d n a h p a g n a z i n a p m a k n i z e w k i l a m i z e w k e n a w l e h k a m o K a w s i k u h t u h t u k o z e w K ) 8 i t o v I ( e k n o l e w z a K a d n i z i s a l a q g n e w k a w k a f u k o n e y n a k ) e l e v a n o h k i z e b e n a h s t n i z e a l a l h u k o z o w a d n i z i , i n i z a l u p a m e s a b i l a l h a b a , o l o d n o j i m i . m o k s E - a w k a y i s n e s i y a l e n i z e i n e w a d n i z e e l e n a f e a b a w q n i y e a s i n a g n a l h u k o ( e w i l e l h i z e n a n o h k i z e a l a l h u k o z o w a d n i z i e k n o z o z u k i s e g a k u k a w k a f u k o k a v u m e a l e l i s u k o n e n a w k e h b u k ) m o k s E - u k ( i s e g U a k a f u k o L e k n o l e w z a k u L ) 4 3 i t o v I ( e z u k u m o k s E - u k i l a m i z e w l o s a h x o g n a k e z n i l h u k o g n i s e g U a k a f u k o L e k n o l e w z a k u L e w i s i n a g n a l h u l O o l e l H u a s i l a q u k U e w i s i n a g n a l h u l O o l e l h o S o l e l e n o b i s I a l d n a m a N e w b m u k O i e y n a k i z n a m a y a l a d n e i g n i n e a d n i z i s a l a q g n i a h s t n i h s u k o n e y n a k a s i k u h t u h t u k u , a h s u b a k a s i g n u l u k u , a s i k u h t u h t u k U a d n u f i s e Y a d n i z i s a l a q g n e S o l e l e n o b i s I ) a ( a w h t u h t u k o N i z n a m A 111 0 3 3 9 6 7 3 7 2 3 7 0 6 3 0 5 0 5 5 4 3 i z n a b i z e i n e w a d n i z e a z n e b e s e a d n i z i s a l a q g n e n i z n a m a y o b m o h t i m i a s i n a m u h x e a d n u f i s e y e l i k e l u l a b e e l d n e w k a w l u l u c u h k u k o n u l u k n e i n e w a d n e i g n i n i m e i h t a k a h p i m i a l e z n e b e s e a d n u f i s e y u l u h k i m e a d n i z i s a l a q g n i a m o n a l a p i s a m a k e l e c g n i m i e k n o y o y u k i h t k e j o r h p a m a n e y n a k 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 k e h b u k o a l d n a m a n e i g n i n u b o g n a d n i z i s a l a q g n i a s i l a q u k u ; a l a p i s a m u k o w a d n e i z n a m a w k a w z o l o d n o l u k o k i n e w s i l a q u k e a z a h q i a b m a b u k o n a l e z u q g u q g u k u a m o n i z n a m a s o g n i d i s e w k a w l u w a l u k o . i n i g n i n u b e o q g n a l e l e h t m o n a b o z a i z n a m a s o g n i d i s e w k a w l u w a l u k o i h t k e j o r h p a m a n e y n a k i g n i n E ) 1 4 i t o v I ( e l d n e w K ; a y a h k a m e s a b a l a p i s a m o k i z a k u l u h k a k i i g n a q g n o g n i d i z e w k a k e n i c g u k u a s i k u h t u h t u k o n e y n a k a v u m e a l e l a s u k o k a w s i h s i c n u k u i z n a m a Z o l a k a z i s n i z e Y ) 1 4 i t o v I ( e l d n e w K e w s i h s e h s u k e z u k u e l d n e w k a w h t u h t u k o n i z n a m a e n e k u l h a i h t k e j o r h p a m a w k a w s i l a q u k o n a w l e l h u k u a l e z u q g u q g u k U a d n i z i s a l a q g n e S o l e l e n o b i s I ) b ( a w h t u h t u k o N i z n a m A This gazette is also available free online at www.gpwonline.co.za

112 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 Act No. 05 of 2022 Division of Revenue Act, 2022 s e t a m i t s E d r a w r o F 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R B n m u l o C A n m u l o C 3 9 3 2 5 1 3 4 8 5 4 1 8 2 3 5 4 1 112 s e t a m i t s E d r a w r o F 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R B n m u l o C A n m u l o C 1 7 4 9 8 3 2 3 7 2 7 3 0 2 4 1 7 3 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 r e t s a s i D e h t f o ) b ( ) 1 ( 2 n o i t c e s h t i w e c n a i l p m o c o t t c e j b u s 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 c A t n e m e g a n a M t n a r G e s n o p s e R r e t s a s i D l a p i c i n u M 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 ( 9 3 8 0 8 5 5 7 8 5 5 5 2 3 8 6 4 5 L A T O T 8 6 3 1 9 1 3 4 1 3 8 1 2 1 4 5 7 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 s t n e m e l t t e S n a m u H ) 3 3 e t o V ( 0 9 7 7 0 5 5 6 9 5 8 4 2 9 0 1 7 4 L A T O T 7 9 3 5 5 3 2 2 1 0 4 3 4 6 7 5 2 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 r e t s a s i D e h t f o ) b ( ) 1 ( 2 n o i t c e s h t i w e c n a i l p m o c o t t c e j b u s 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 c A t n e m e g a n a M t n a r G e s n o p s e R r e t s a s i D l a i c n i v o r P 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 ( 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 This gazette is also available free online at www.gpwonline.co.za uMthetho Wokuhlukaniswa Kwemali Engenayo, wezi-2022 Ino. 05 ka 2022 STAATSKOERANT, 15 JuNE 2022 No. 46549 113 o y a z i s E i h t a h k i s e Z o l a b i z I 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R B u m a l o h k I A u m a l o h k I 3 9 3 2 5 1 3 4 8 5 4 1 8 2 3 5 4 1 A E Y N E X G N I , 7 I L U J E H S I E L E L E K E L H N E N E W N A K E H B U K E Z U K U E W Z A D N U F I Z I A G N A W L E B A G N E O K E Z N I L H I M I o s o l h n I o l e b a s e l a m a g I i t o v I ) b ( ) 1 ( 2 a b a g i s e w k i n e w l e h s t o h t u k e e k i c n u k e l e l e k e l h n i z e n a n a k e h b u k o z i l a m i z e w k a h s e h s u k o g n a w h s i h k u k u a k e z n i l h u k U e l e l e k e l h n i z e N a n a k e h b u k o S o l e l e n o b i s I a n a s i b m a b u k o g N a s u b u k U . e l e l e k e l h n i z e w K a w l u w a l u k o W o h t e h t M o s e w z a d n u f i s e Z ) 3 i t o v I ( 0 9 7 7 0 5 5 6 9 5 8 4 2 9 0 1 7 4 A B M A S I 7 9 3 5 5 3 2 2 1 0 4 3 4 6 7 5 2 3 u l d n i z e w o l a k a n o m u a s i g n u l u k o z i n e w z a d n u f i z e i l a m i z e g n a k e z n i l h u k u ; u l d n i z e z o y a m u h t u h p i z e o m i z i a m o n e l e l e k e l h n i z i y o y a m u h t u h p i z E u l d n i z e S o l e l e n o b i s I i s 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 z i a m u u l d n i z e s o y a m u h t u h p i s e o m i s i a m o n e l e l e k e l h n i a l e d n a l u k e n a c n a k a l o h e i n i z i m e e w z a d n u f i s e S e w z e y n a l h a h k e i n i z i m e a n a h s a h k i s e z a l a l h u k o z o w a d n i z e w l o z i s o g n a k e z n i l h u k o z i n e w z a d n u f i z e i l a m i z e g n a k e z n i l h u k U u t n a b A a l a l h u k o Z o w a d n i z I ) 3 3 i t o v I ( . a n a h s a h k i s e y a l e s o h k u k o y o w a d n e w k a w k e z n i l h u k o n e y n a k a h t u h t u k o z o k e l d n i z e w k B E Y N E X G N I , 7 I L U J E H S I E L E L E K E L H N E N E W N A K E H B U K E Z U K U A L A P I S A M O A G N A W L E B A G N E O K E Z N I L H M I I 113 o y a z i s E i h t a h k i s e Z o l a b i z I 5 2 / 4 2 0 2 0 0 0 ' R 4 2 / 3 2 0 2 0 0 0 ' R 3 2 / 2 2 0 2 0 0 0 ' R B u m a l o h k I A u m a l o h k I o s o l h n I o l e b a s e l a m a g I i t o v I 1 7 4 9 8 3 2 3 7 2 7 3 0 2 4 1 7 3 ) b ( ) 1 ( 2 a b a g i s e w k i n e w l e h s t o h t u k e e k i c n u k e l e l e k e l h n i z e n a n a k e h b u k o z i l a m i z e w k a h s e h s u k o g n a w h s i h k u k u a k e z n i l h u k U e l e l e k e l h n i z e N a n a k e h b u k o S o l e l e n o b i s I a n a s i b m a b u k o g N a s u b u k U . e l e l e k e l h n i z e w K a w l u w a l u k o W o h t e h t M o s a l a p s a m a k i Z ) 3 i t o v I ( 9 3 8 0 8 5 5 7 8 5 5 5 2 3 8 6 4 5 A B M A S I 8 6 3 1 9 1 3 4 1 3 8 1 2 1 4 5 7 1 i n i z i m e u l d n i z e w o l a k a n o m u a s i g n u l u k o z a l a p s a m o k i l a m i z e g n a k e z n i l h u k u ; u l d n i z e z o y a m u h t u h p i z e o m i z i a m o n e l e l e k e l h n i z i y o k e l d n i z e w k i s 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 z i a m u u l d n i z e s o y a m u h t u h p i s e o m i s i a m o n e l e l e k e l h n i a l e d n a l u k e n a c n a k a l o h e e w z e y n a l h a h k e i n i z i m e a n a h s a h k i s e z a l a l h u k o z o w a d n i z e w l o z i s o g n a k e z n i l h u k o z i n e w z a d n u f i z e i l a m i z e g n a k e z n i l h u k U . a n a h s a h k i s e y a l e s o h k u k o y o w a d n e w k a w k e z n i l h u k o n e y n a k a h t u h t u k o z o y a m u h t u h p i z E u l d n i z e S o l e l e n o b i s I u t n a b A a l a l h u k o Z o w a d n i z I ) 3 3 i t o v I ( This gazette is also available free online at www.gpwonline.co.za

114 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 15 FEbRuARiE 2022 No. 46549 115 This gazette is also available free online at www.gpwonline.co.za

116 No. 46549 GOVERNMENT GAZETTE, 15 JuNE 2022 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