Division of Revenue Act

10. Duties of transferring national 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 of receiving officer in respect of infrastructure conditional allocations to metropolitan municipalities

15. Duties in respect of annual financial statements and annual reports for 2014/15 Part 3 Matters relating to Schedule 4 to 7 allocations Publication of allocations and frameworks Expenditure in terms of purpose and subject to conditions 16. 17.

18. Withholding of allocations Stopping of allocations 19. Reallocation of funds 20. 21. Conversion of allocations

22. Unspent conditional allocations CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Payment schedule Transfers made in error or fraudulently 23.

24. Amendment of payment schedule 25.

26. New allocations during financial year and Schedule 7 allocations 27. 28. Preparations for 2015/16 financial year and 2016/17 financial year Transfers before commencement of Division of Revenue Act for 2015/16 financial year 15 20 25 30 35 CHAPTER 5 DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY 40

29. Duties of municipalities GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 5 No 10 of 2014 5 5. 6. Ku aviwa ko ringana ka nkavelo wa mfumo wa muganga exikarhi ka timasipala Ku kayivela, mali ya tiko leyi hundzaka mpimo KAVANYISA KA 3 MAAVELO LAWA YA NGA NA SWIPIMELO EKA SWIFUNDZANKULU NA TIMASIPALA 5 Xiphemu xa 1 Maavelo lawa ya nga na swipimelo 7. 8. Maavelo lawa ya nga na swipimelo eka swifundzankulu Maavelo lawa ya nga na swipimelo eka timasipala 10 Xiphemu xa 2 Mitirho ya vatiri va tiakhawunti mayelana na maavelo ya Xedulu ya 4 ku fika eka 7 9. Mitirho ya vatirhi vo hundzisela va rixaka mayelana na maavelo ya Xedulu ya 4

10. Mitirho ya vatirhi vo hundzisela va rixaka mayelana na maavelo ya Xedulu ya 15 5 kumbe 6

11. Mitirho ya vatirhi vo amukela mayelana na maavelo ya Xedulu ya 4

12. Mitirho ya vatirhi vo amukela mayelana na maavelo ya Xedulu ya 5 kumbe 7

13. Mitirho ya vatirhi vo amukela mayelana na maavelo ya switirhisiwa lawa ya nga swipimelo eka swifundzankulu

14. Mitirho ya mutirhi wo amukela mayelana na maavelo ya switirhisiwa lawa ya nga na swipimelo eka timasipala ta le madorobeni

15. Mitirho mayelana na switatimende swa timali swa lembe na swiviko swa lembe swa 2014/15 Xiphemu xa 3 Timhaka leti fambelanaka na maavelo ya Xedulu ya 4 ku fika eka 7

16. Ku hangalasiwa ka maavelo na marimba

17. Ku tirhisa mali hi ku landza xikongomelo na ku ya hi swipimelo

18. Ku khomeleriwa ka maavelo

19. Ku yimisiwa ka maavelo

20. Ku aviwa ka timali nakambe

21. Ku cinciwa ka maavelo

22. Maavelo lawa ya nga na swipimelo lawa mali ya wona yi nga tirhisiwangiki KAVANYISA KA 4 TIMHAKA LETI FAMBELANAKA NA MAAVELO

23. Xedulu ya mahakelelo

24. Ku cinciwa ka Xedulu ya mahakelelo

25. Ku hundziseriwa ka mali loku endliweke hi xihoxo kumbe hi vuxisi

26. Maavelo lamantshwa eka lembe ximali na maavelo ya Xedulu ya 7

27. Ku lulamisela lembe ximali ra 2015/16 na lembe ximali ra 2016/17

28. Ku hundziseriwa ka mali loko ku nga si sungula Division of Revenue Acts wa lembe ximali ra 2015/16 KAVANYISA KA 5 20 25 30 35 40 MITIRHO NA MATIMBA YA TIMASIPALA, VUTAMERI BYA TIMALI BYA SWIFUNDZANKULU NA VUTAMERI BYA TIMALI BYA RIXAKA 45

29. Mitirho ya timasipala 6 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 6

30. Duties and powers of provincial treasuries

31. Duties and powers of National Treasury CHAPTER 6 GENERAL

32. Allocations by public entities to provinces or municipalities 33. Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations Irregular expenditure 34. 35. Financial misconduct

36. Delegations and assignments 37. 38. 39. 40. Exemptions Regulations Repeal of laws Short title and commencement SCHEDULE 1 Equitable division of revenue raised nationally among the three spheres of government SCHEDULE 2 Determination of each province’s equitable share of the provincial sphere’s share of revenue raised nationally (as a direct charge against the National Revenue Fund) SCHEDULE 3 Determination of each municipality’s equitable share of the local government sphere’s share of revenue raised nationally SCHEDULE 4 Part A 5 10 15 20 Allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets 25 Part B Allocations to municipalities to supplement the funding of programmes or functions funded from municipal budgets SCHEDULE 5 Part A Specific purpose allocations to provinces Part B Specific purpose allocations to municipalities SCHEDULE 6 Part A 30 35 Allocations-in-kind to provinces for designated special programmes GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 7 No 10 of 2014 7

32. The accounting officer of a provincial department or municipality that receives funds from a public entity as a grant, sponsorship or donation must disclose in its financial statements the purpose and amount thereof. 15 Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations 33. (1) An organ of state involved in an intergovernmental dispute regarding any provision of this Act or any division of revenue matter or allocation must, before approaching a court to resolve such dispute, make every effort to settle the dispute with the other organ of state concerned, including exhausting all mechanisms provided for the settlement of disputes in relevant legislation. (2) If a dispute is referred back by a court in accordance with section 41(4) of the Constitution, due to the court not being satisfied that the organ of state approaching the court has complied with subsection (1), the expenditure incurred by that organ of state in approaching the court must be regarded as fruitless and wasteful. (3) The amount of any such fruitless and wasteful expenditure must, in terms of the applicable procedures in the Public Finance Management Act or the Municipal Finance Management Act, be recovered without delay from the person who caused the organ of state not to comply with subsection (1). Irregular expenditure

34. The following transfers must be regarded as irregular expenditure in terms of the Public Finance Management Act or the Municipal Finance Management Act, as the case may be: (a) A transfer prohibited in terms of section 17(2); (b) a transfer by a transferring national officer to a bank account of a province or municipality that is not the primary bank account; a transfer envisaged in section 25(1); or (c) (d) a transfer made or expenditure of an allocation in contravention of this Act. 20 25 30 35 40 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 59 No 10 of 2014 59 Mitirho na matimba ya Vutameri bya Timali bya Rixaka 31. (1) Eka nkahi wa 14 wa masiku loko Nawu lowu wu sungule ku tirha,Vutameri bya Timali bya Rixaka byi fanele ku yisa xitiviso eka vatirhi hinkwavo lava hundziselaka va rixaka, lexi nga na vuxokoxoko bya tiakhawunti to sungula ta le bangi ta xifundzankulu xin’wana na xin’wana na masipala. (2) Xikan’we na xitatimende lexi langutisiweke eka xiyenge xa 32(2) xa Public Finance Management Act, Vutameri bya Timali bya Rixaka byi fanele ku hangalasa xiviko xa ku hundzisela ka xiviri eka maavelo hinkwawo lawa ya longoloxiweke eka Tixedulu lta 4, 5, 6 na 7 hi ku landza xiyenge xa 26. (3) Vutameri bya Timali bya Rixaka byi nga ha katsa xiviko xa nkavelo wo ringana na maavelo lawa ya nga na swipimelo lawa ya lulamiseriweke eka Nawu lowu eka xiviko xa nkavelo wo ringana na maavelo lawa ya nga na swipimelo lawa ya lulamiseriweke eka nawu lowu, eka xiviko xin’wana na xin’wana lexi byi xi hangalasaka lexi tatisaka switatimende leswi hangalasiweke hi hi tihuvo to endla mialwu ta swifundzankulu leswi langutisiweke eka xiyenge xa 71(7) xa Municipal Finance Management Act, na le ka xiviko xihi kumbe xihi mayelana na timali ta masipala. 5 10 15 KAVANYISA KA 6 SWIN’WANA NA SWIN’WANA Maavelo hi mavandla ya vanhu eka swifundzankulu kumbe timasipala

32. Mutirhi wa tiakhwunti wa ndzawulo ya xifundzankulu kumbe masipala lowu amukelaka timali ku suka eka vandla ra vanhu tanihi nyiko, xiponzara kumbe donexini u fanele ku humesela erivaleni xikongomelo na ntsengo wa nyiko yoleyo eka switatimende swa wona swa timali. 20 Vutihlamuleri bya ku durheriwa loku veke kona hi ku tlula misinya ya mafumelo yo tirhisana na vuxaka bya le ndzeni ka mfumo 25 33. (1) Loko xi nga si tihlanganisa na khoto ku tshunxa nkwetlembetano wo tano, Xirho xa mfumo lexi khumbekaka eka nkwetlembetano wa le ndzeni ka mfumo mayelana na ku lulamisela kwihi kumbe kwihi ka Nawu lowu kumbe mhaka yihi kumbe yihi ya ku aviwa ka mali ya tiko kumbe avelo xi fanele ku ringeta hi tindlela hinkwato ku tshunxa nkwetlembetano na swirho swin’wana swa mfumo leswi khumbekaka, ku katsa ku tirhisa tindlela hinkwato leti nyikiweke to tshunxa mikwetlembetano eka nawu lowu faneleke. (2) Loko nkwetlembetano wu vuyiseriwa endzhaku hi khoto hi ku landza xiyenge xa 41(4) xa Vumbiwa, hikokwalaho ko va khoto yi nga enerisekanga leswaku xirho xa mfumo lexi tihlanganisaka na khoto xi landzelerile xiyengetsongo xa (1), ku durheriwa lo ku veke kona hi ku tihlanganisa ka xirho xexo xa mfumo na khoto swi ta fanele ku tekiwa ku ri ku tirhisa mali eka leswi nga vuyerisiki na ku tlangisa mali. (3) Hi ku landza maendlelo lawa ya vekiweke eka Public Finance Management Act kumbe Municipal Finance Management Act, ntsengo wa ku tirhisiwa koloko ka mali eka leswi nga vuyerisiki na ku tlangisa mali wu fanele ku vuyiseriwa endzhaku handle ko heta nkarhi ku suka eka munhu loyi a vangeke leswaku xirho xa mfumo xi nga landzeleri swilaveko swa xiyengetsongo xa (1). Ku tirhisa mali hi ndlela yo ka yi nga fanelanga

34. Ku hundziseriwa loku landzelaka fanele ku tekiwa tanihi ku tirhisiwa ka mali ko ka ku nga fanelanga hi ku landza Public Finance Management Act na Municipal Finance Management Act, tanihilaha xiyimo xi nga ta va xi ri hakona: (a) ku hundziseriwa lo ku aleriwaka hi ku landza xiyenge xa 17(2); (b) ku hundzisela hi mutirhi loyi a hundziselaka wa rixaka ku ya eka akhawunti ya le bangi ya xifundzankulu kumbe masipala leyi nga riki akhawunti yo sungula ya le bangi; (c) ku hundzisela loku langutisiweke eka xiyenge xa 25(1); kumbe (d) ku hundzisela lo ku endliweke kumbe ku tirhisa mali ya avelo hi ku tlula Nawu lowu. 30 35 40 45 50 60 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 Financial misconduct 60 35. (1) Despite anything to the contrary in any other legislation, 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). Delegations and assignments 36. (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 subdelegate, in writing, the delegated power or assigned duty to any other official of the National Treasury; and (c) does not divest the National Treasury of the responsibility concerning the exercise of the delegated power or the performance of the assigned duty. (3) The Minister may vary or revoke any decision taken by an official as a result of a delegation, subject to any rights that may have vested as a consequence of the decision. (4) (a) 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. (b) Subsections (2) and (3) apply with the necessary changes to a delegation or assignment in terms of paragraph (a). Exemptions 37. (1) The Minister may, if good grounds exist, approve a departure from a provision of a framework, a regulation made under section 38 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) undermines the financial viability of the affected national or provincial impede the achievement of any object of this Act; or department or municipality. 5 10 15 20 25 30 (3) Any departure approved in terms of subsection (1) must set out the period and 35 conditions of the departure, if any, and must be published by notice in the Gazette. Regulations

38. 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 it is necessary to prescribe for the proper implementation or administration of this Act. 40 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 61 No 10 of 2014 Matikhomele yo biha eka swa timali 61 35. (1) Hambiloko ku ri na ku hambana kwihi kumbe kwihi lo ku nga eka nawu wun’wana, ku nga landzeleri kwihi kumbe kwihi lo ku endliweke hi ku tsakela kumbe ku hluleka ku landzelela hikwalaho ka pfumaleka ka vurhonwana eka ku lulamisela ka Nawu lowu swi va matikhomelo yo biha eka swa timali. (2) Xiyenge xa 84 xa Public Finance Management Act kumbe xiyenge xa 171 xa Municipal Finance Management Act, tanihilaha xiyimo xi nga ta va xi ri hakona, xa tirha langutisiweke eka mayelana na matikhomele yo biha eka swa timali xiyengetsongo xa (1). leswi Ku rhumela matimba na mitirho 36. (1) Holobye a nga ha rhumela matimba wahi na wahi lawa ya nyikiweke na ku nyika mitirho yihi kumbe yihi leyi nga nyikiwa Vutameri bya Timali bya Rixaka hi ku landza Nawu lowu, eka mutirhi wa Vutameri bya Timali bya Rixaka. (2) Ku rhumela matimba kumbe ntirho hi ku landza xiyengetsongo xa (1) eka mutirhi wa Vutameri bya Timali bya Rixaka— (a) byi landza ku pimeriwa kwihi kumbe kwihi kumbe sipimelo leswi Holobye a nga swi vekaka; (c) (b) byi nga pfumelela mutirhi yoloye ku hundzisela ku rhumeriwa ka matimba lawa a nyikiweke wona eka mutirhi wihi kumbe wihi wa Vutameri bya Timali bya Rixaka, hi ku tsala; naswona a byi tekeli Vutameri bya Timali bya Rixaka vutihlamuleri mayelana na ku tirhisa matimba lawa ya rhumeriweke kumbe ku endla ntirho lowu nyikiweke. (3) Holobye a nga ha hambana kumbe ku cinca xiboho xihi kumbe xihi lexi tekiweke hi mutirhi hikwalaho ka ku va a nyikiwe matimba ya vurhumiwa, ku ya hi timfanelo tihi kumbe tihi leti nga nyikiwa hikwalaho ka xiboho. (4) (a) Xirho xa Huvonkulu lexi nga na vutihlamuleri bya timhaka ta timali eka xifundzankulu xi nga ha rhumela man’wana na man’wana ya matimba lawa ya nyikiweke na ku nyika ntirho wihi kumbe wihi lowu yisiweke eka Vutameri bya timali bya xifundzankulu hi ku landza Nawu lowu, eka mutirhi wa vutameri bya timali bya xifundzankulu hi ku tsala. (b) Swiyengetsongo swa (2) na (3) swa tirha na ku cinciwa lo ku faneleke eka ku rhumeriwa ka matimba kumbe ntirho hi ku landza xiyengetsongo xa (a). Ku nga katsiwi 37. (1) Hikwalaho ka swivangelo swo twala, Holobye a nga ha pfumelela ku hambana na ku lulamisela ka rimba, xinawana lexi nga endliwa ehansi ka xiyenge xa 38 kumbe xipimelo lexi vekiweke hi ku landza Nawu lowu. (2) Hi swikongomelo swa xiyengentsongo xa (1), swivangelo swo twala swi katsa mhaka ya leswaku ku lulamisela ka rimba, xinawana kumbe xipimelo— (a) a swi koteki ku swi endla; (b) swi sivela ku fikeleriwa ka xin’wana na xin’wana xa swikongomelo swa Nawu lowu; kumbe swi tekela ehansi matirhiselo ya kahle ya timali ya ndzawulo ya rixaka kumbe ya xifundzankulu lexi khumbekaka kumbe masipala; (c) (3) Ku nga katsiwi kun’wana na kun’wana lo ku pfumeleriweke hi ku landza xiyengetsongo xa (1) swi fanele ku veka nkarhi na swipimelo leswi vangeke leswaku ku va na ku hambana, loko ku ri kona, na swona swi fanele ku hangalasiwa eka Gazete. Swinawana 5 10 15 20 25 30 35 40 45

38. Hi ku tivisa eka Gazete, Holobye a nga ha endla swinawana mayelana na— (a) swin’wana na swin’wana leswi faneleke kumbe swi nga ha vekiwaka hi ku landza Nawu lowu; kumbe 50 (b) mhaka yihi na yihi yo tatisa kumbe leyi ngo tshuka yi humelerile ya vulawuri kumbe ya mafambiselo leyi faneleke ku hlamuseriwa ku va ku tirhisiwa kumbe ku lawula Nawu lowu. 62 No. 37595 Act No. 10 of 2014 Repeal of laws GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 62 39. (1) Subject to subsection (2)— (a) (b) the Division of Revenue Act, 2013 (Act No. 2 of 2013), except sections 16 and 26; and the Division of Revenue Amendment Act, 2013 (Act No. 29 of 2013), is hereby repealed. 5 (2) The repeal of the Division of Revenue Act, 2013, does not affect— (a) any duty to be performed in terms of that Act after the end of the 2014/15 financial year; and (b) any obligation set out in that Act, the execution of which is still outstanding. 10 Short title and commencement

40. This Act is called the Division of Revenue Act, 2014, and takes effect on 1 April 2014 or the date of publication in the Gazette, whichever is the later date. GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 63 No 10 of 2014 Ku herisiwa ka milawu 63 39. (1) Ku ya hi xiyengetsongo xa (2)— (a) Division of Revenue Act, 2013 (Nawu wa No. 2 wa 2013), handle ka swiyenge swa 16 na 26; na (b) Division of Revenue Amendment Act, 2013 (Nawu wa No. 29 wa 2013), ya 5 herisiwa. (2) Ku herisiwa ka Division of Revenue Act, 2013, a swi khumbi— (a) ntirho wihi kumbe wihi lowu faneleke ku endliwa hi ku landza Nawu wolowo endzhaku ka ku hela ka lembe ximali ra 2014/15; na (b) ku boheka kwihi kumbe kwihi lo ku andlariweke eka Nawu wolowo, lowu ku 10 endliwa ka wona swi nga si fikaka emakumu. Nhlokomhaka yo koma na ku sungula ku tirha

40. Nawu lowu wu vuriwa Nawu wa ku Aviwa ka Mali ya Tiko, 2014, naswona wu sungula ku tirha hi 1 Dzivamusoko 2014 kumbe siku ra ku hangalasiwa eka Gazete, siku rihi kumbe rihi leri nga ta rhanga. 15 64 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 64 SCHEDULE 1 EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT Spheres of Government Column A 2014/15 Allocation R'000 Column B Forward Estimates 2015/16 R'000 2016/17 R'000 National1,2 Provincial Local TOTAL

30. Mitirho na matimba ya vutameri bya timali bya swifundzankulu

31. Mitirho na matimba ya Vutameri bya timali bya Rixaka KAVANYISA KA 6 SWIN’WANA NA SWIN’WANA

32. Maavelo hi mavandla ya mani na mani eka swifundzankulu kumbe timasipala

33. Vutihlamuleri bya ku durheriwa loku veke kona hi ku tluriwa ka misinya ya 5 mafumele yo tirhisana na vuxaka bya le ndzeni ka mfumo

34. Ku tirhisiwa ka mali ko ka ku nga fanelanga

35. Matikhomele yo biha eka swa timali

36. Ku rhumela matimba na mitirho

37. Ku nga katsiwi 38.

39. Ku herisiwa ka milawu

40. Nhlokomhaka yo koma na ku sungula ku tirha Swinawana XEDULU YA 1 10 15 Ku aviwa ko ringana ka mali ya tiko leyi hlengeletiweke etikweni hinkwaro exikarhi ka swiyenge swinharhu swa mfumo XEDULU YA 2 Ku pimiwa ka nkavelo wo ringana wa xifundzankulu xin’wana na xin’wana wa nkavelo wa xiyenge xa xifundzankulu wa mali leyi hlengeletiweke etikweni hinkwaro (tanihi chaji yo kongoma ehenhla ka Nkwama wa Mali ya Tiko wa Rixaka) 20 XEDULU YA 3 Ku pimiwa ka nkavelo wo ringana wa masipala wun’wana na wun’wana wa nkavelo wa xiyenge xa mfumo wa muganga wa mali ya tiko leyi hlengeletiweke etikweni hinkwaro XEDULU YA 4 Xiphemu xa A 25 Maavelo eka swifundzankulu ku engetelela ku hakelela minongonoko kumbe mitirho leyi hakeleriwaka ku suka eka mipimanyeto ya xifundzankulu Xiphemu xa B Maavelo eka timasipala ku engetelela ku hakelela minongonoko kumbe mitirho leyi hakeleriwaka ku suka eka mipimanyeto ya masipala 30 XEDULU YA 5 Xiphemu xa A Maavelo ya swikongomelo swo hlawuleka eka swifundzankulu Xiphemu xa B 35 Maavelo ya swikongomelo swo hlawuleka eka timasipala XEDULU YA 6 Xiphemu xa A Maavelo ya muxaka wo karhi eka swifundzankulu ya minongonoko leyi hlawuriweke 8 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 8 Part B Allocations-in-kind to municipalities for designated special programmes SCHEDULE 7 Part A Allocations to provinces for immediate disaster response 5 Part B Allocations to municipalities for immediate disaster response CHAPTER 1 INTERPRETATION AND OBJECTS OF ACT Interpretation 1. (1) In this Act, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Public Finance Management Act or the Municipal Finance Management Act has the meaning assigned to it in the Act in question, and— ‘‘accreditation’’ means accreditation of a municipality, in terms of section 10(2) of the Housing Act, 1997 (Act No. 107 of 1997), to administer national housing programmes, read with Part 3 of the National Housing Code, 2009 (Financial Interventions: Accreditation of Municipalities); ‘‘allocation’’ means the equitable share allocation to the national sphere of government in Schedule 1, a province in Schedule 2 or a municipality in Schedule 3, or a conditional allocation; ‘‘category A, B or C municipality’’ means a category A, B or C municipality envisaged in section 155(1) of the Constitution; ‘‘conditional allocation’’ means an allocation to a province or municipality from the national government’s share of revenue raised nationally, envisaged in section 214(1)(c) of the Constitution, as set out in Schedule 4, 5, 6 or 7; ‘‘Constitution’’ means the Constitution of the Republic of South Africa, 1996; ‘‘corporation for public deposits account’’ means a bank account of the Provincial Revenue Fund held with the Corporation for Public Deposits, established by the Corporation for Public Deposits Act, 1984 (Act No. 46 of 1984); ‘‘Education Infrastructure Grant’’ means the Education Infrastructure Grant referred to in Part A of Schedule 4; ‘‘financial year’’ means, in relation to— (a) a national or provincial department, the year ending 31 March; or (b) a municipality, the year ending 30 June; ‘‘framework’’ means the conditions and other information in respect of a conditional allocation published in terms of section 16 or 26; ‘‘Health Facility Revitalisation Grant’’ means the Health Facility Revitalisation Grant referred to in Part A of Schedule 5; ‘‘Human Settlements Development Grant’’ means the Human Settlements Development Grant referred to in Part A of Schedule 5; ‘‘Integrated City Development Grant’’ means the Integrated City Development Grant referred to in Part B of Schedule 4; ‘‘Integrated National Electrification Programme Grant’’ means the Integrated National Electrification Programme Grant referred to in Part B of Schedule 5 or Part B of Schedule 6; ‘‘legislation’’ means national legislation or provincial legislation as defined in section 239 of the Constitution; 10 15 20 25 30 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 9 No 10 of 2014 9 Xiphemu xa B Maavelo ya muxaka wo karhi eka timasipala ya minongonoko leyi hlawuriweke XEDULU YA 7 Xiphemu xa A Maavelo ya le ka swifundzankulu ku hlamula hi xihatla eka khombo 5 Xiphemu xa B Maavelo ya le ka timasipala ku hlamula hi xihatla eka khombo KAVANYISA KA 1 MATWISISELO NA SWIKONGOMELO SWA NAWU Matwisiselo 1. (1) Eka Nawu lowu, handlekaloko xiyimo xi hlamusela hi ndlela yin’wana, rito rin’wana na rin’wana kumbe nhlamuselo leyi nyikiweke eka Public Finance Manage- ment Act kumbe Municipal Finance Management Act ri na nhlamuselo leyi ri nyikiweke yona eka Nawu lowu vuriwaka, naswona— ‘‘ku tiyisisa’’ swi vula ku tiyisisiwa ka masipala, hi ku landza xiyenge xa 10(2) xa Housing Act, 1997 (Nawu wa No. 107 wa 1997), ku lawula minongonoko ya tindlu ya rixaka, ri hlayiwa na Xiphemu xa 3 xa Khodi ya Tindlu ya Rixaka, 2009 (ku Nghenelela eka swa Timali: Ku tiyisisiwa ka Timasipala); ‘‘avelo’’ swi vula avelo ra nkavelo wo ringana eka xiyenge rixaka xa mfumo eka Xedulu ya 1, xifundzankulu eka Xedulu ya 2 kumbe masipala eka Xedulu ya 3, kumbe avelo leri nga na swipimelo; ‘‘masipala wa nkhetekanyo wa A, B kumbe C’’ swi vula masipala wa nkhetekanyo wa A, B kumbe C lowu langutisiweke eka xiyenge xa 155(1) xa Vumbiwa; ‘‘avelo leri nga na swipimelo’’ swi vula avelo eka xifundzankulu kumbe masipala ku suka eka nkavelo wa mfumo wa rixaka wa mali ya tiko leyi hlengeletiweke etikweni hinkwaro, leswi langutisiweke eka xiyenge xa 214(1)(c) xa Vumbiwa tanihilaha swi nga andlariwa eka Xedulu ya 4, 5, 6 kumbe 7; ‘‘Vumbiwa’’ swi vula Vumbiwa ra Riphabliki ra Afrika-Dzonga, 1996; ‘‘nhlanganelo wa akhawunti ya tidipoziti ta mfumo’’ swi vula akhawunti ya le bangi ya Nkwama wa Xifundzankulu wa Mali ya Tiko leyi nga eka nhlanganelo wa Tidipoziti ta Mfumo, leyi sunguriweke hi Corporation for Public Deposits Act, 1984 (Nawu wa No. 46 wa 1984); ‘‘Nyiko ya Switirhisiwa swa Dyondzo’’ swi vula Nyiko ya Switirhisiwa swa Dyondzo leyi vuriweke eka Xiphemu xa A xa xedulu ya 4; ‘‘lembe ximali’’ swi vula, hi mayelana na— (a) ndzawulo ya rixaka kumbe ya xifundzankulu, lembe leri helaka hi 31 Nyenyankulu; kumbe (b) Masipala, lembe leri helaka hi 30 Khotavuxika; ‘‘rimba’’ swi vula swipimelo na mahungu man’wana mayelana na avelo leri nga na swipimelo leswi hangalasiweke hi ku landza xiyenge xa 16 kumbe 26; ‘‘Nyiko ya Mpfuxeto wo Vevukisa Rihanyo’’ swi vula Nyiko ya Mpfuxeto wo Vevukisa Rihanyo leyi vuriweke eka Xiphemu xa A xa Xedulu ya 5; ‘‘Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu’’ swi vula Nyiko ya Switirhisiwa swa Vutshamiso bya vanhu leyi vuriweke eka Xiphemu xa A xa Xedulu ya 5; ‘‘Nyiko ya Nhluvukiso wa Madoroba leyi Hlanganisiweke’’ swi vula Nyiko ya Nhluvukiso wa Madoroba leyi vuriweke eka Xiphemu xa B xa Xedulu ya 4; ‘‘Nongonoko wo Nghenisa Gezi wa Rixaka lowu Hlanganisiweke’’ swi vula Nongonoko wo Nghenisa Gezi wa Rixaka lowu hlanganisiweke lowu vuriweke eka Xiphemu xa B xa Xedulu ya 5 kumbe Xiphemu xa B xa Xedulu ya 6; 10 15 20 25 30 35 40 45 50 10 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 10 two accreditation’’ means accreditation to render ‘‘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 three accreditation’’ means an executive assignment to administer all aspects, including financial administration, of national housing programmes; ‘‘level full programme management and administration of all housing instruments and national housing programmes in addition to the responsibilities under a level one accreditation; ‘‘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; ‘‘metropolitan municipality’’ means a metropolitan municipality as defined in section 1 of the Municipal Structures Act; ‘‘Municipal Finance Management Act’’ means the Local Government: Munici- pal Finance Management Act, 2003 (Act No. 56 of 2003); ‘‘Municipal Structures Act’’ means the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998); ‘‘Municipal Systems Act’’ means the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000); ‘‘Neighbourhood Development Partnership Grant’’ means the Neighbourhood Development Partnership Grant referred to in Part B of Schedule 5 or Part B of Schedule 6; ‘‘organ of state’’ means an organ of state as defined in section 239 of the Constitution; ‘‘overpayment’’ means the transfer of more than the allocated amount of an allocation or the transfer of an allocation not in accordance with a payment schedule; ‘‘payment schedule’’ means a schedule which sets out— (a) the amount of each transfer of an equitable share or any conditional allocation in terms of this Act to be transferred to a province or municipality in the 2014/15 financial year; the date on which each transfer must be paid; and to whom, and to which bank account, each transfer must be paid; (b) (c) ‘‘prescribe’’ means prescribe by regulation in terms of section 38; ‘‘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 Mainte- nance Grant referred to in Part A of Schedule 4; ‘‘Public Finance Management Act’’ means the Public Finance Management Act, 1999 (Act No. 1 of 1999); ‘‘Public Transport Infrastructure Grant’’ means the Public Transport Infrastruc- ture Grant referred to in Part B of Schedule 5; ‘‘Public Transport Network Operations Grant’’ means the Public Transport Network Operations 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; 5 10 15 20 25 30 35 40 45 50 55 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 11 No 10 of 2014 11 ‘‘nawu’’ swi vula nawu wa tiko hinkwaro kumbe nawu wa xifundzankulu tanihilaha wu hlamuseriweke hakona eka xiyenge xa 239 xa Vumbiwa; ‘‘ku tiyisisiwa ka xiyimo xa n’we’’ swi vula ku tiyisisiwa ku nyika vufambisi byo vuyeriwa, nkunguhato wa mpimanyeto wa mpfuneto na nkavelo, na vufambisi bya nongonoko wa swirhangisiwa na vulawuri bya minongonoko ya tindlu ya rixaka; ‘‘ku tiyisisiwa ka xiyimo xa nharhu’’ swi vula ntirho wa xiyimo xa le henhla wo lawula matlhelo hinkwawo, ku katsa vulawuri bya timali, bya minongonoko ya tindlu ya rixaka; ‘‘ku tiyisisiwa ka xiyimo xa mbirhi’’ swi vula ku tiyisisiwa ku nyika vufambisi lebyi heleleke na vulawuri bya switirho hinkwaswo swa tindlu na minongonoko ya tindlu ya rixaka ku engetelela eka vutihlamuleri ehansi ka mpfumelelo wa xiyimo xa n’we; ‘‘rimba ra matirhiselo ya timali ya nkarhi wa le xikarhi’’ swi vula rimba ra mpimanyeto leri tirhisiwaka hi Vutameri bya Timali ta Tiko leri— (a) hlamuselaka tipholisi ta mfumo na tipulani ku va pulani ya matirhiselo ya timali ya malembe yo hlaya; na (b) ku tlakusa ku va erivaleni, vutihlamuleri na ku tirha hi ku hetiseka ka vufambisi bya mali ya mfumo; ‘‘masipala wa le madorobeni’’ swi vula masipala wa le madorobeni tanihilaha swi nga hlamuseriwa hakona eka xiyenge xa 1 xa Municipal Finance Act; ‘‘Municipal Finance Management Act’’ swi vula Local Government: Municipal Finance Management Act, 2003 (Nawu wa No. 56 wa 2003); ‘‘Municipal Structures Act’’ swi vula Local Government: Municipal Systems Act, 2000 (Nawu wa No. 32 wa 2000); ‘‘Nyiko ya Nhluvukiso wa Xinakulobye xa Vuakelani’’ swi vula Nyiko ya Nhluvukiso wa Xinakulobye xa Vuakelani leyi vuriweke eka Xiphemu xa B xa Xedulu ya 5 kumbe Xiphemu xa B xa Xedulu ya 6; ‘‘Xirho xa mfumo’’ swi vula xirho xa mfumo tanihilaha swi hlamuseriweke hakona eka xiyenge xa 239 xa Vumbiwa; ‘‘hakelo leyi hundzisaka mpimo’’ swi vula ku hundziseriwa ka ntsengo lowu hundzisaka ntsengo lowu vekiweke wa nkavelo kumbe ku hundzisiwa ka nkavelo leswi nga landzeleriki xedulu ya mahakelelo; ‘‘xedulu ya mahakelelo’’ swi vula xedulu leyi vekaka— (a) ntsengo wa ku hundziseriwa kun’wana na kun’wana ka nkavelo wo ringanana kumbe avelo leri nga na swipimelo leri hi ku landza Nawu lowu ri faneleke ku hundziseriwa eka xifundzankulu kumbe masipala eka lembe ximali ra 2014/15; siku leri ku hundzisela kun’wana na kun’wana ku faneleke ku hakeriwa; na leswaku yi hakeriwa mani, naswona i akhawunti yihi ya bangi ku hundzisela kun’wana na kun’wana ku fanele ku hakeriwa eka yona; (b) (c) ‘‘kombisa’’ swi vula ku kombisiwa hi xinawana hi ku landza xiyenge xa 38; ‘‘akhawunti ya le bangi yo sungula’’ mayelana na— (a) xifundzankulu, swi vula akhawunti ya le bangi ya Nkwama wa Xifundzankulu wa Mali ya TIiko leyi languteriweke eka xiyenge xa 21(2) xa Municipal Finance Management Act naswona leyi mutirhi wa tiakhawunti wa vutameri bya timali bya xifundzankulu a nga tiyisisa eka Vutameri bya Timali bya Rixaka; kumbe (b) eka masipala, swi vula akhawunti ya le bangi ya masipala tanihilaha swi vekiweke hakona eka xiyenge xa 8 xa Municipal Finance Management Act; ‘‘Nyiko yo Hlayisa Magondzo ya Xifundzankulu’’ swi vula Nyiko yo Hlayisa Magondzo ya Xifundzankulu leyi vuriweke eka Xiphemu xa B xa Xedulu ya 4; ‘‘Public Finance Management Act’’ swi vula Public Finance Management Act, 1999 (Nawu wa No. 1 wa 1999); ‘‘Nyiko ya switirhisiwa swa Vutleketli bya Vanhu’’ swi vula Nyiko ya Switirhisiwa swa Vutleketli bya Vanhu leyi vuriweke eka Xiphemu xa B xa Xedulu ya 5; Nyiko ya Matirhelo ya Netiweke ya Vutleketli bya Vanhu’’ swi vula Nyiko ya Matirhelo ya Netiweke ya Vutleketli bya Vanhu leyi vuriweke eka Xiphemu xa A xa Xedulu ya 4; ‘‘kotara’’ swi vula, mayelana na— (a) ndzawulo ya rixaka kumbe ya xifundzankulu, nkarhi wo sukela eka— (i) 1 Dzivamusoko ku fika 30 Khotavuxika; (ii) 1 Mawuwani ki fika 30 Ndzati; 5 10 15 20 25 30 35 40 45 50 55 60 12 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 12 (iii) 1 October to 31 December; or (iv) 1 January to 31 March; or (b) a municipality— (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— (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 via an appropriation from its Provincial Revenue Fund; or (b) a Schedule 4, 5 or 7 allocation transferred to a municipality, the accounting officer of the municipality; ‘‘receiving provincial department’’ in relation to a Schedule 4, 5 or 7 allocation transferred to a province, means the provincial department which receives that allocation or a portion thereof for expenditure via 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; ‘‘Technical Secondary Schools Recapitalisation Grant’’ means the Technical Secondary Schools Recapitalisation Grant referred to in Part A of Schedule 5; ‘‘this Act’’ includes any framework or allocation published, or any regulation made, in terms of this Act; ‘‘transferring national officer’’ means the accounting officer of a national department that transfers a Schedule 4, 5 or 7 allocation to a province or municipality or spends a Schedule 6 allocation on behalf of a province or municipality; ‘‘Urban Settlements Development Grant’’ means the Urban Settlements Development Grant referred to in Part B of Schedule 4. (2) Any 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; (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 (b) (c) 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. 5 10 15 20 25 30 35 40 45 50 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 13 No 10 of 2014 13 (iii) 1 Nhlangula ku fika 31 N’wendzamhala; kumbe (iv) 1 Sunguti ku fika 31 Nyenyankulu; kumbe (b) masipala— (i) 1 Mawuwani ki fika 30 Ndzati; (ii) 1 Nhlangula ku fika 31 N’wendzamhala; (iii) 1 Sunguti ku fika 31 Nyenyankulu; kumbe (iv) 1 Dzivamusoko ku fika 30 Khotavuxika; ‘‘mutirhi loyi a amukelaka’’ swi vula, mayelana na— (a) avelo ra Xedulu ya 4, 5 kumbe 7 leri hundziseriweke eka xifundzankulu, swi vula mutirhi wa tiakhawunti wa ndzawulo ya xifundzankulu lexi amukelaka nkavelo wolowo kumbe xiphemu xa wona ku va xi tirhisa hi ku teka ku suka eka Nkwama wa Mali ya Xifundza; kumbe (b) avelo ra Xedulu ya 4, 5 kumbe 7 leri hundziseriweke kumbe ku lulamiseriwa masipala, mutirhi wa tiakhawunti wa masipala; ‘‘ndzawulo ya xifundzankulu leyi amukelaka’’ mayelana na avelo ra Xedulu ya 4, 5 kumbe 7 leri hundziseriweke eka xifundzankulu, swi vula ndzawulo ya xifundzankulu leyi amukelaka nkavelo wolowo kumbe xiphemu xa wona ku wu tirhisa hi ku landza nkavelo ku suka eka Nkwama wa Timali ta Xifundzankulu xolexo; ‘‘Nyiko yo Lulamisa ku pfumaleka ka Switirhisiwa swa Swikolo’’ swi vula Nyiko yo Lulamisa ku Pfumaleka ka Switirhisiwa swa Swikolo leyi vuriweke eka Xiphemu xa B xa Xedulu ya 6; ‘‘Nyiko ya Timali to Pfuxa Swikolo swa Tisekondari swa Xithekiniki’’ swi vula Nyiko Timali to Pfuxa Swikolo swa Tisekondari swa Xithekiniki leyi vuriweke eka Xiphemu xa A xa Xedulu ya 5; ‘‘Nawu lowu’’ swi katsa rimba rihi na rihi kumbe avelo leri hangalasiweke, kumbe xinawana xihi kumbe xihi lexi endliweke ehansi ka Nawu lowu; ‘‘mutirhi loyi a hundziselaka wa rixaka’’ swi vula mutirhi wa tiakhwunti wa ndzawulo ya rixaka leyi hundziselaka avelo ra Xedulu 4, 5, kumbe 7 eka xifundzankulu kumbe masipala kumbe ku tirhisa avelo ra Xedulu ya 6 hi ku yimela xifundzankulu kumbe masipala; ‘‘Nyiko ya Nhluvukiso wa Vutshamiso bya le Madorobeni’’ swi vula Nyiko Nhluvukiso wa Vutshamiso bya le Madorobeni leyi vuriweke eka Xiphemu xa B xa Xedulu ya 4. 5 10 15 20 25 30 (2) Ku pfumeleriwa kwihi kumbe kwihi, ku tiyisisa, xiboho, ku langutisisa, xileriso, 35 xitiviso kumbe xikombelo hi ku landza Nawu lowu xi fanele ku va hi ku tsala. Swikongomelo swa Nawu

2. Swikongomelo swa Nawu lowu i— (a) tanihilaha swi faneleke hi ku landza xiyenge xa 214(1) xa Vumbiwa, ku lulamisela— (i) ku aviwa ko ringana ka mali ya tiko leyi hlengeletiweke etikweni hinkwaro exikarhi ka swiyenge swinharhu swa mafumo; (ii) ku kumiwa ka nkavelo wo ringa na wa xifundzankulu xin’wana na xin’wana wa nkavelo wa xifundzankulu wa mali yoleyo ya tiko; (iii) maavelo ya n’wana ya le ka swifundzankulu, mfumo wa muganga kumbe timasipala ku suka eka nkavelo wa mfumo wa rixaka wa mali yoleyo ya tiko na swipimelo leswi maavelo lawa ya endliwaka ehansi ka swona; (b) ku tlakusa ku bvumbeka na ku va na ntiyiso mayelana na maavelo hinkwawo ya swifundzankulu na timasipala, ku endlela leswaku swifundzankulu na timasipala ti kunguhata mipimanyeto ya tona eka nkarhi wa malembe yo tala kwalaho ke ti tlakusa ntirhisano wa kahle exikarhi ka pholisi, nkunguhato na mapimanyetelo; na (c) ku tlakusa ku va erivaleni na vutihlamuleri eka avelo ra switirhisiwa, hi ku tiyisisa leswaku maavelo hinkwawo ya kombisiwa eka mipimanyeto ya swifundzankulu na timasipala, handleka maavelo ya Xedulu ya 6, na ku tirhisiwa ka maavelo lawa ya nga na swipimelo swa vikiwa hi tindzawulo ta swifundzankulu leswi amukelaka na timasipala. 40 45 50 55 14 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 14 CHAPTER 2 EQUITABLE SHARE ALLOCATIONS Equitable division of revenue raised nationally among spheres of government 3. (1) Revenue raised nationally in respect of the 2014/15 financial year must be divided among the national, provincial and local spheres of government for their equitable share allocations as set out in Column A of Schedule 1. (2) An envisaged division of revenue anticipated to be raised in respect of the 2015/16 financial year and the 2016/17 financial year, and which is subject to the provisions of the annual Division of Revenue Acts for those financial years, is set out in Column B of Schedule 1. Equitable division of provincial share among provinces 4. (1) Each province’s equitable share of the provincial share of revenue raised nationally in respect of the 2014/15 financial year is set out in Column A of Schedule 2. (2) An envisaged division for each province of revenue anticipated to be raised nationally in respect of the 2015/16 financial year and the 2016/17 financial year, and which is subject to the annual 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 allocation referred to in subsection (1) to the corporation for public deposits account of the province in accordance with the payment schedule determined in terms of section 23. Equitable division of local government share among municipalities 5. (1) Each municipality’s share of local government’s equitable share of revenue raised nationally in respect of the 2014/15 financial year is set out in Column A of Schedule 3. (2) An envisaged division between municipalities of revenue anticipated to be raised nationally in respect of the 2015/16 financial year and the 2016/17 financial year, and which is subject to the annual Division of Revenue Acts for those financial years, is set out in Column B of Schedule 3. (3) The National Treasury must transfer each municipality’s equitable share referred to in subsection (1) to the primary bank account of the municipality in three transfers on 4 July 2014, 28 November 2014 and 20 March 2015, in accordance with the payment schedule determined in terms of section 23. Shortfalls and excess revenue 6. (1) If the actual revenue raised nationally in respect of the 2014/15 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 2014/15 financial year exceeds the anticipated revenue set out in Column A of Schedule 1, the excess accrues to the national government, and may be used to reduce borrowing or pay debt as part of its share of revenue raised nationally. (3) A portion of national government’s equitable share or excess revenue envisaged in subsection (2), may be appropriated through the applicable legislation envisaged in section 12 of the Money Bills Amendment Procedure and Related Matters Act, 2009 (Act No. 9 of 2009), to make further allocations to— (a) national departments; or 5 10 15 20 25 30 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 15 No 10 of 2014 15 KAVANYISA KA 2 MAAVELO YA MIKAVELO YO RINGANA Ku aviwa ko ringana ka mali ya tiko leyi hlengeletiweke etikweni hinkwaro exikarhi ka swiyenge swa mfumo 3. (1) Mali ya tiko leyi hlengeletiweke etikweni hinkwaro mayelana na lembe ximali ra 2014/15 yi fanele ku aviwa exikarhi ka mfumo wa rixaka, xifundzankulu na swiyenge swa mfumo wa muganga ku va maavelo ya swona yo ringana ya mikavelo tanihilaha swi vekiweke hakona eka Kholomo ya A ya Xedulu ya 1. (2) Ku aviwa lo ku languteriweke ka mali ya tiko leyi languteriweke ku hlengeletiwa mayelana na lembe ximali ra 2015/16 na lembe ximali ra 2016/17, naswona leyi ya ka hi ku lulamisela ka Division of Revenue Acts ya lembe eka malembe ximali wolawo, swi andlariwile eka Kholomo ya B ya Xedulu ya 1. Ku aviwa ko ringana ka nkavelo wa xifundzankulu exikarhi ka swifundzankulu 4. (1) Nkavelo wo ringana wa xifundzankulu xin’wana na xin’wana wa mali ya tiko leyi hlengeletiweke etikweni hinkwaro mayelana na lembe ximali ra 2014/15 wu andlariwile eka Kholomo ya A ya Xedulu ya 2. (2) Ku aviwa lo ku languteriwaka ka xifundzankulu xin’wana na xin’wana ka mali ya tiko leyi languteriweke ku va yi hlengeletiwa etikweni hinkwaro mayelana na lembe ximali ra 2015/16 na lembe ximali ra 2016/17, naswona loku ya ka hi ku lulamisela ka Division of Revenue Acts ya lembe eka malembe ximali wolawo, swi andlariwile eka Kholomo ya B ya Xedulu ya 2. (3) Vuameri bya Mali ya Tiko byi fanele ku hundzisela nkavelo wo ringana wa avelo wa xifundzankulu xin’wana na xin’wana leswi vuriweke eka xiyengetsongo xa (1) xa nhlanganelo wa akhawunti ya tidipoziti ta mfumo ya xifundzankulu hi ku landza xedulu ya mahakelelo leyi vekiweke hi ku landza xiyenge xa 23. Ku aviwa ko ringana ka nkavelo wa mfumo wa muganga exikarhi ka timasipala 5. (1) Nkavelo wa masipala wun’wana na wun’wana wa nkavelo wo ringana wa mfumo wa muganga wa mali ya tiko leyi hlengeletiweke etikweni hinkwaro mayelana na lembe ximali ra 2014/15 wu andlariwile eka Kholomo ya A ya Xedulu ya 3. (2) Ku aviwa lo ku languteriweke exikarhi ka timasipala ka mali ya tiko leyi languteriweke ku va yi hlengeletiwa etikweni hinkwaro mayelana na lembe ximali ra 2015/16 na lembe ximali ra 2016/17, nasowna lo ku ya ka hi ku lulamisela ka Division of Revenue Acts ya lembe eka malembe ximali wolawo, swi andlariwile eka Kholomo ya B ya Xedulu ya 3. (3) Vutameri bya Mali ya Tiko byi fanele ku hundzisela nkavelo wo ringana wa masipala wun’wana na wun’wana lowu vuriweke eka xiyengetsongo xa (1) eka akhawunti yo sungula ya bangi ya masipala hi ku hundzisela ku nharhu hi 4 Mawuwani 2014, 28 Hukuri 2014 na 20 Nyenyankulu 2015, hi ku landza xedulu ya mahakelelo leyi vekiweke hi ku landza xiyenge xa 23. Ku kayivela, mali ya tiko leyi hundzaka mpimo 6. (1) Loko mali ya tiko ya xiviri leyi hlengeletiweke etikweni hinkwaro eka lembe ximali ra 2014/15 yi kayivela ku fikelela mali ya tiko leyi languteriweke leyi andlariweke eka Kholomo ya A ya Xedulu ya 1, mfumo wa rixaka wu rhwala ku kayivela koloko. (2) Loko mali ya tiko ya xiviri leyi hlengeletiweke etikweni hinkwaro mayelana na lembe ximali ra 2014/15 yi hundza mali ya tiko leyi languteriweke leyi andlariweke eka Kholomo ya A Xedulu ya 1, mali leyi hundziseke yi tatisa eka mfumo wa rixaka, naswona yi nga ha tirhisiwa ku hunguta ku lomba kumbe ku hakela xikweleti tanihi xiphemu xa nkavelo wa mali ya tiko leyi hlengeletiweke etikweni hinkwaro. (3) Xiphemu xa nkavelo wo ringana wa mfumo wa rixaka kumbe ku hundzisa ka mali ya tiko loku languteriweke eka xiyengentsongo xa (2), xi nga ha averiwa hi nawu lowu tirhaka lowu languteriweke eka xiyenge xa 12 xa Money Bills Amendment Procedure and Related Matters Act, (Nawu wa No. 9 wa 2009), ku engetelela maavelo eka— (a) tindzawulo ta rixaka; kumbe 5 10 15 20 25 30 35 40 45 50 16 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 16 (b) provinces or municipalities, as a conditional or an unconditional allocation. CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES CHAPTER 3 Part 1 Conditional allocations Conditional allocations to provinces 7. (1) Conditional allocations to provinces for the 2014/15 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 des- ignated 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 immediate disaster response. (2) An envisaged division of conditional allocations to provinces from the national government’s share of revenue anticipated to be raised nationally for the 2015/16 financial year and the 2016/17 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1). Conditional allocations to municipalities 8. (1) Conditional allocations to local government in respect of the 2014/15 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 immediate disaster response. (2) An envisaged division of conditional allocations to local government from the national government’s share of revenue anticipated to be raised nationally for the 2015/16 financial year and the 2016/17 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1). (3) If approved by the National Treasury after consultation with the national Department of Transport, allocations for specific transport contracts for capital projects from the envisaged conditional allocations for the Public Transport Infrastructure Grant listed in Column B of Part B of Schedule 5, may not be altered downwards in the Division of Revenue Acts for the 2015/16 financial year and 2016/17 financial year. 5 10 15 20 25 30 35 40 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 17 No 10 of 2014 17 (b) swifundzankulu kumbe timasipala, tanihi nkavelo lowu nga na swipimelo kumbe wo ka wu nga ri na swipimelo. KAVANYISA KA 3 MAAVELO LAWA YA NGA NA SWIPIMELO EKA SWIFUNDZANKULU NA TIMASIPALA 5 Xiphemu xa 1 Maavelo lawa ya nga na swipimelo Maavelo lawa ya nga na swipimelo eka swifundzankulu 7. (1) Maavelo lawa ya nga na swipimelo eka swifundzankulu ya lembe ximali ra 2014/15 ku suka eka nkavelo wa mfumo wa rixaka wa mali ya tiko leyi hlengeletiweke etikweni hinkwaro ya andlariwile eka— 10 (a) Xiphemu xa Xedulu ya 4, leyi kombisaka maavelo ya swifundzankulu ku tatisa ku hakeleriwa ka minongonoko kumbe mitirho leyi hakeleriweke ku suka eka mipimanyeto ya swifundzankulu; (b) Xiphemu xa A xa Xedulu ya 5, leyi kombaka maavelo ya xikongomelo xo 15 hlawuleka eka swifundzankulu; (c) Xiphemu xa B xa Xedulu ya 6, leyi kombaka muxaka wa maavelo lawa ya tirhisiwaka eka swifundzankulu ya minongonoko yo hlawuleka; na (d) Xiphemu xa B xa Xedulu ya 7, leyi kombaka timali leti nga averiwangiki eka swifundzankulu swo karhi, leti nga yisiwaka eka swifundzankulu ku hakelela ku hlamula hi xihatla eka khombo. (2) ku aviwa loku languteriweke ka maavelo la wa ya nga na swipimelo eka swifundzankulu ku suka eka nkavelo wa mfumo wa rixaka wa mali ya tiko leyi languteriweke ku hlengeletiwa etikweni hinkwaro eka lembe ximali ra 2015/16 na lembe ximali ra 2016/17, leswi ya ka hi ku landza Division of Revenue Acts ya lembe eka malembe wolawo, swi andlariwile eka Kholomo ya B ya TiXedulu leti vuriweke eka xiyengetsongo xa (1). 20 25 Maavelo lawa ya nga na swipimelo eka timasipala 8. (1) Maavelo lawa ya nga na swipimelo eka mfumo wa muganga mayelana na lembe ximali ra 2014/15 ku suka eka nkavelo wa mfumo wa rixaka wa mali ya tiko leyi hlengeletiweke etikweni hinkwaro ya andlariwile eka— 30 (a) Xiphemu xa B xa Xedulu ya 4, leyi kombaka maavelo ya le ka timasipala ku engetelela ku hakelela mitirho leyi hakeriwaka ku suka eka mipimanyeto ya masipala; (b) Xiphemu xa B xa Xedulu ya 5, leyi kombaka maavelo ya xikongomelo xo 35 karhi eka maavelo ya timasipala; (c) Xiphemu xa B xa Xedulu ya 6, leyi kombaka muxaka wa maavelo eka timasipala ka minongonoko yo hlawuleka; na (d) Xiphemu xa B xa Xedulu ya 7, leyi kombaka timali leti nga averiwangiki timasipala to karhi, leti nga yisiwaka eka timasipala ku hakelela ku hllamula hi xihatla eka khombo. (2) Ku aviwa lo ku languteriweke ka maavelo lawa ya nga na swipimelo eka mfumo wa muganga ku suka eka nkavelo wa mfumo wa rixaka wa mali ya tiko leyi languteriweke ku hlengeletiwa etikweni hinkwaro eka lembe ximali ra 2015/16 na lembe ximali ra 2016/17, leyi ya ka hi Division of Revenue Acts ya lembe eka malembe wolawo, swi andlariwile eka Kholomo ya B ya Tixedulu leti vuriweke eka xiyengetsongo xa (1). (3) Loko swi pfumeleriwile hi Vutameri bya Timali bya Rixaka endzhaku ko tihlanganisa na Ndzawulo ya Vutleketli ya Rixaka, maavelo ya tikontiraka to karhi ta vutleketli eka tiphurojeke ta xuma ku suka eka maavelo lawa ya nga na swipimelo lawa ya languteriweke ya Nyiko ya Switirhisiwa swa Vutleketli bya Vanhu lawa ya xaxametiweke eka Kholomo ya B ya Xiphemu xa 5, ya nga ka ya nga cinciwi ku ya ehansi eka Division of Revenue Acts ya lembe ximali ra 2015/16 na lembe ximali ra 2016/17. 40 45 50 18 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 18 (4) (a) A municipality may only with the approval of the National Treasury pledge, offer as security or commit to a person or institution any envisaged conditional allocation to the municipality for the 2015/16 financial year and the 2016/17 financial year, for the purpose of securing a loan or any other form of financial or other support from that person or institution. (b) Before making a decision, the National Treasury must— (i) notify the relevant transferring national officer of the approval sought by a municipality and that the officer may submit comment to the National Treasury regarding the approval sought, within five working days after notification or such longer period as the National Treasury may approve; and (ii) consider any comment so submitted by the officer. Part 2 Duties of accounting officers in respect of Schedule 4 to 7 allocations Duties of transferring national officer in respect of Schedule 4 allocations 9. (1) The transferring national officer of a Schedule 4 allocation must— (a) ensure that transfers to all provinces and municipalities are— (i) deposited only into the primary bank account of the relevant province or municipality; and (ii) made in accordance with the payment schedule determined in terms of section 23, unless allocations are withheld or stopped in terms of section 18 or 19; (b) monitor financial and non-financial performance information on 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 financial and non-financial performance information on the Urban Settlements Development Grant and Integrated City Development Grant against the capital budget and the service delivery and budget implementation plan; (d) comply with the applicable framework; (e) submit a monthly provincial report on infrastructure expenditure partially or fully funded by the allocation within 30 days after the end of each month to the National Treasury, in the format determined by the National Treasury; submit a quarterly non-financial performance report within 45 days after the end of each quarter to the National Treasury in terms of the applicable framework; and (f) (g) evaluate the performance of programmes funded or partially funded by the allocation and the submission of such evaluations to the National Treasury— in respect of a provincial department, within four months after the end of (i) the 2014/15 financial year of the provincial department; and in respect of a municipality, within seven months after the end of the 2014/15 financial year of the municipality. (ii) 5 10 15 20 25 30 35 40 (2) Any monitoring programme or system that is utilised to monitor financial and non-financial performance information on 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 45 beyond the provision of standard management information; GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 19 No 10 of 2014 19 (4) (a) Masipala wu nga ha tiboha ku nyika tanihi hi ntiyisiso kumbe ku tiboha eka munhu kumbe vandla hi avelo leri nga na swipimelo leri languteriweke leri faneleke ku yisiwa eka masipala eka lembe ximali ra 2015/16 na lembe ximali ra 2016/17 ntsena endzhaku ko kuma mpfumelelo wa Vutameri bya Timali bya Rixaka, hi xikongomelo xo kuma loni kumbe muxaka wihi kumbe wihi wa nseketelo wa timali kumbe nseketelo wun’wana ku suka eka munhu yoloye kumbe vandla. (b) Loko byi nga si teka xiboho, Vutameri bya Timali bya Rixaka byi fanele— (i) ku tivisa mutirhi loyi a hundziselaka wa rixaka loyi a faneleke hi mpfumelelo lowu laviwaka hi masipala na leswaku mutirhi a nga ha yisa xibumabumelo eka Vutameri bya Timali bya Rixaka mayelana na mpfumelelo lowu lavekaka, eka nkarhi wa ntlhanu wa masiku ya ntirho endzhaku ka xitiviso kumbe nkarhi wo leha ku ya hilaha Vutameri bya Timali bya Rixaka byi nga ta pfumelela hakona; na (ii) ku langutisisa xibumabumelo xihi na xihi lexi yisiweke hi mutirhi. Xiphemu xa 2 5 10 15 Mitirho ya vatirhi va vatiakhawunti mayelana na maavelo ka Xedulu ya 4 ku fikela 7 Mitirho ya mutirhi loyi a hundziselaka wa rixaka mayelana na maavelo ya Xedulu ya 4 9. (1) Mutirhi loyi a hundziselaka wa rixaka wa avelo ra Xedulu ya 4 u fanele— (a) ku tiyisisa leswaku ku hundzisela eka swifundzankulu hinkwaswo na 20 timasipal swi— (i) dipozitiwa eka akhawunti yo sungula ya bangi ya xifundzankulu kumbe masipala ntsena; na (ii) ku endliwa hi ku landza xedulu ya mahakelelo leyi vekiweke hi ku landza xiyenge xa 23, handlekaloko maavelo ya khomiwile kumbe ku yimisiwa hi ku landza xiyenge xa 18 kumbe 19; (b) ku langutela mahungu ya matirhelo ya timali na yo ka ya nga ri ya timali ya minongonoko leyi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi avelo leri nga eka Xiphemu xa A xa Xedulu ya 4, hi ku landza xiyengetsongo xa (2) na rimba leri tirhisiwaka; (c) ku langutela mahungu ya matirhelo ya timali na yo ka ya nga ri ya timali ya Nyiko ya Nhluvukiso wa Vutshamiso bya le Madorobeni na Nyiko ya Nhluvukiso wa Madoroba leyi Hlanganisiweke ehenhla ka mpimanyeto wa mali na manyikelo ya vukorhokeri na nkhunguhato yo tirhisa mpimanyeto; (d) ku landzelela swilaveko leswi tirhisiwaka; (e) ku yisa xiviko xa n’hweti xa xifundzankulu xa matirhiselo ya timali eka switirhisiwa leswi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi avelo eka nkarhi wa 30 wa masiku endzhaku ka ku hela ka n’hweti yin’wana na yin’wana eka Vutameri bya Timali bya Rixaka, hi ndlela leyi vekiweke hi Vutameri bya Tiamli bya Rixaka; ku yisa xiviko xa kotara xa matirhelo yo ka ya nga ri ya timali eka nkarhi wa 45 wa masiku endzhaku ko hela ka kotara yin’wana na yin’wana eka Vutameri bya Timali bya Rixaka hi rimba leri faneleke; na (f) (g) ku pima matirhelo ya minongonoko leyi hakeleriweke kumbe leyi ku hakeleriweke xiphemu xa yona hi avelo na ku yisa mipimo yoleyo eka Vutameri bya Timali bya Rixaka— (i) mayelana na ndzawulo ya xifundzankulu, eka nkarhi wa mune wa tin’hweti endzhaku ka ku hela ka lembe ximali ra 2014/15 ra ndzawulo ya xifundzankulu; na 25 30 35 40 45 (ii) hi mayelana na masipala, eka nkarhi wa tin’hweti ta nkombo endzhaku 50 ka ku hela ka lembe ximali ra 2014/15 ra masipala. (2) Nongonoko wihi na wihi wo langutisisa kumbe sisiteme leyi tirhisiwaka ku langutisisa mahungu ya matirhelo ya timali na yo ka ya nga ri ya timali ya nongonoko lowu hakeleriwaka xiphemu kumbe lowu hakeleriweke hi ku hetiseka hi avelo ra Xedulu ya 4 ya fanele— 55 (a) ku pfumeleriwa hi Vutameri bya Timaliali bya Rixaka; (b) ku nga sindzisi vutihlamuleri byo tala bya vulawuri eka vatirhi lava amukelaka ku hundzisa ku lulamisela ka mpimo wa mahungu ya vufambisi; 20 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 20 (c) be compatible and integrated with and not unnecessarily duplicate other relevant national, provincial and local systems; and support compliance with section 11(2). (d) (3) A transferring national officer may only transfer the Urban Settlements Development Grant to a recipient metropolitan municipality, if the municipality has submitted a built environment performance plan in terms of section 14(1). 5 Duties of transferring national officer in respect of Schedule 5 or 6 allocations 10. (1) The transferring national 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) the frameworks are reasonable and do not impose excessive administra- tive responsibility on receiving provincial departments and municipali- ties beyond the provision of standard management information; (iii) (ii) any monitoring programme or system that is utilised is compatible and integrated with and does not duplicate other relevant national, provincial and local systems; and in respect of a Schedule 5 allocation, any business plans requested in respect of how allocations will be utilised by a province or municipality, as the case may be, have been approved before the start of the financial year; (b) in respect of Schedule 5 allocations— (i) transfer funds only after receipt of all information required to be submitted by the receiving officer in terms of this Act and submission of all relevant information to the National Treasury; transfer funds only in accordance with the payment schedule determined in terms of section 23; and (ii) 10 15 20 25 (iii) deposit funds only into the primary bank account of the relevant province or municipality; and (c) ensure that all other provisions of this Act and the relevant framework for the transfer of the allocation are complied with. 30 (2) The transferring national 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 national 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 national officer must take note of any notice in terms of section 31(1) containing the details of the relevant primary bank accounts. (5) The transferring national 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) The transferring national 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, submit information, in the format determined by the National Treasury, for the month in question, and for the 2014/15 financial year up to the end of that month, on— (a) (b) the amount of funds transferred to a province or municipality; the amount of funds for any province or municipality withheld or stopped in terms of section 18 or 19, the reasons for the withholding or stopping and the steps taken by the transferring national officer and the receiving officer to deal with the matters or causes that necessitated the withholding or stopping of the payment; 35 40 45 50 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 21 No 10 of 2014 21 (c) ku fambelana na ku hlanganisiwa kambe ku nga ri ku vuyelela tisisteme tin’wana leti faneleke ta rixaka, xifundzankulu na ta muganga; na (d) ku seketela ku landzelela xiyenge xa 11(2). (3) Mutirhi loyi a hundziselaka wa rixaka a nga ha hundzisa Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu ntsena eka masipala lowu amukelaka wa le madorobeni, loko masipala wu yisile nkhunguhato ya matirhelo lawa ya akeriweke eka mbangu hi ku landza xiyenge xa 14(1). 5 Mitirho ya mutirhi loyi a hundziselaka wa rixaka mayelana na maavelo ya Xedulu ya 5 kumbe 6 10. (1) Mutirhi loyi a hundziselaka wa rixaka wa maavelo ya Xedulu ya 5 kumbe 6 u 10 fanele— (a) ku tiyisisa eka Vutameri Bya Timali bya Rixaka ku nga si hundza 14 wa masiku Nawu lowu wu sungule ku tirha, leswaku— (i) marimba ya koteka naswona a ya sindzisi vutihlamuleri byo tala bya vulawuri eka tindzawulo ta xifundzankulu leti amukelaka na timasipala ku hundzisa ku lulamisela ka mpimo wa mahungu ya vufambisi; (ii) vulanguteri byihi na byihi kumbe sisiteme leyi tirhisiwaka yi yelana na ku hlanganisiwa naswona a ti vuyelerisi na tisisiteme tin’wana leti faneleke ta rixaka, xifundzankulu na muganga; naswona (iii) mayelana na avelo ra Xedulu ya 5, tipulani tihi kumbe tihi ta bindzu leti komberiweke hi mayelana na ndlela leyi maavelo lawa ya nga ta tirhisiwa hi xifundzankulu kumbe masipala ya pfumeleriwile loko lembe ximali ri nga si sungula; (b) mayelana na maavelo ya Xedulu ya 5— (i) ku hundzisela timali ntsena endzhaku ko kuma mahungu hinkwawo lawa ya faneleke ku yisiwa hi mutirhi loyi a amukelaka hi ku landza Nawu lowu na ku yisa mahungu hinkwawo lawa ya faneleke eka Vutameri bya Timali bya Rixaka; (ii) ku hundzisela timali ntsena hi ku landza xedulu ya mahakelelo leyi vekiweke hi ku landza xiyenge xa 23; na (iii) ku dipozita mali ntsena eka akhawunti yo sungula ya xifundzankulu kumbe masipala lowu faneleke; na (c) ku tiyisisa leswaku ku lulamisela hinkwako ka Nawu lowu na rimba leri faneleke ku va ku hundzisiwa avelo swa landzeleriwa. (2) Mutirhi loyi a hundziselaka wa rixaka u fanele ku yisa mahungu hinkwawo lawa ya faneleke na tsalwa leri vuriweke eka xiyengetsongo xa (1)(a) eka Vutameri bya Timali bya Rixaka eka nkarhi wo ringana 14 wa masiku endzhaku ko sungula ku tirha ka Nawu lowu. (3) Mutirhi loyi a hundziselaka wa rixaka loyi a nga landzelelelangiki xiyengetsongo xa (1) u fanele ku hundzisela avelo hi ndlela leyi Vutameri bya Timali bya Rixaka byi leriseke ha yona, ku katsa ku hundziseriwa tanihi avelo leri nga riki na swipimelo. (4) Loko ku nga si hundziseriwa ro sungula avelo rihi kumbe rihi hi ku landza xiyenge xa (1)(b), mutirhi loyi a hundzisela wa rixaka u fanele ku languta xitixiso xihi kumbe xihi hi ku landza xiyenge xa 31(1) lexi andlalaka vuxokoxoko bya tiakhawunti to sungula to bangi. (5) Mutirhi loyi a hundziselaka wa rixaka wa avelo ra Xedulu ya 5 eka masipala u na vutihlamuleri byo langutela matirhelo ya timali na lawa ya nga riki ya timali eka minongonoko leyi hakeleriweke hi avelo. (6) Mutirhi loyi a hundziselaka wa rixaka wa avelo ra Xedulu ya 5 kumbe 6, tanihi xiphemu xa xiviko lexi langutisiweke eka xiyenge xa 40(4)(c) xa Public Finance Management Act, u fanele ku yisa mahungu ya n’hweti leyi ku vikiwaka hayona hi xivumbeko lexi vekiweke hi Vutameri bya Timali bya Rixaka na mahungu ya lembe ximali ra 2014/15 ku fikela ku hela ka n’hweti yoleyo eka Vutameri bya Timali bya Rixaka ya— (a) ntsengo wa timali leti hundziseriweke eka xifundzankulu kumbe masipala; (b) ntsengo wa timali leti yimisiweke ta xifundzankulu xihi na xihi kumbe masipala kumbe ku khomiwa hi ku landza xiyenge xa 18 kumbe 19, swivangelo swo yimisiwa kumbe ku khomiwa na magoza lawa ya tekiweke hi mutirhi loyi a hundziselaka wa rixaka na mutirhi loyi a amukelaka ku tirhana na timhaka kumbe swivangelo swa ku yimisiwa ka hakelo; 15 20 25 30 35 40 45 50 55 60 22 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 22 (c) (d) the actual expenditure incurred by the province or municipality in respect of a Schedule 5 allocation; the actual expenditure incurred by the transferring national officer in respect of a Schedule 6 allocation; any matter or information that may be required by the relevant framework for the particular allocation; and such other matters as the National Treasury may determine. (7) A transferring national officer must submit to the National Treasury— (e) (f) (a) a monthly provincial report on infrastructure expenditure partially or fully funded by the Health Facility Revitalisation Grant or Technical Secondary Schools Recapitalisation Grant within 30 days after the end of each month, in the format determined by the National Treasury; and (b) a quarterly performance report of 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 relevant framework. (8) The transferring national 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— (a) (b) in respect of a provincial department, within four months after the end of the 2014/15 financial year of the provincial department; and in respect of a municipality, within seven months after the end of the 2014/15 financial year of the municipality. (9) The transferring national officer for the Public Transport Infrastructure Grant, Neighbourhood Development Partnership Grant or Integrated National Electrification Programme Grant to a metropolitan municipality— (a) may only transfer the grant if the municipality has submitted a built environment performance plan in terms of section 14(1); (b) must consider that built environment performance plan when monitoring and evaluating the performance of the municipality and assessing envisaged plans and allocations for the municipality. (10) The transferring national officer for the Human Settlements Development Grant must— (a) (b) in consultation with the receiving officer and the National Treasury, determine the allocations for the 2014/15 financial year and the indicative allocations for the 2015/16 financial year and the 2016/17 financial year from the Human Settlements Development Grant for each municipality that has level one or two accreditation; submit the allocations and indicative allocations to the National Treasury not later than 28 days after this Act takes effect; and 5 10 15 20 25 30 35 (c) publish by notice in the Gazette the allocations and indicative allocations 40 within 14 days after submission to the National Treasury. 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 relevant framework for the Schedule 4 allocation; and (b) the manner in which the Schedule 4 allocation received from a transferring national officer is allocated and spent. 45 (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 Schedule 4 allocation is 50 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 23 No 10 of 2014 23 (c) ku tirhisiwa ka mali ka xiviri lo ku veke kona eka xifundzankulu kumbe masipala mayelana na avelo ra Xedulu ya 5; (d) ku durheriwa ka xiviri lo ku veke kona eka mutirhi loyi a hundziselaka wa rixaka mayelana na avelo ra Xedulu ya 6; (e) mhaka yihi kumbe yihi kumbe mahungu lawa ya nga ha lavekaka eka rimba 5 (f) leri faneleke ra avelo ro karhi; na timhaka tin’wana tanihilaha ti nga ha vekiwaka hi Vutameri bya Timali bya Rixaka. (7) Mutirhi loyi a hundziselaka wa Rixaka u fanele ku yisa eka Vutameri bya Timali bya Rixaka— (a) Xiviko xa xifundzankulu xa n’hweti xa matirhiselo ya timali eka switirhisiwa leswi hakeleriwaka xiphemu kumbe ku hakeleriwa hi ku hetiseka hi Nyiko ya Mpfuxeto wo Vevukisa Rihanyo kumbe Nyiko ya Timali to Pfuxa Swikolo swa Tisekondari swa Xithekiniki eka nkarhi wa 30 wa masiku endzhaku ka ku hela ka n’hweti yin’wana na yin’wana, hi ndlela leyi vekiweke hi Vutameri bya Timali bya Rixaka; na (b) xiviko xa matirhelo ya kotara xa minongonoko hinkwayo leyi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi avelo ra Xedulu ya 5 kumbe 6 eka nkarhi wa 45 wa masiku endzhaku ka ku hela ka kotara yin’wana na yin’wana, ku ya hi rimba leri faneleke. (8) Mutirhi loyi a hundziselaka wa rixaka u fanele ku pima matirhelo ya minongonoko hinkwayo leyi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi avelo ra Xedulu ya 5 kumbe 6 na ku yisa mipimo yoleyo eka Vutameri bya Timali bya Rixaka— (a) (b) loko ku ri ndzawulo ya mfumo wa xifundzankulu, eka nkarhi wa mune wa tin’hweti endzhaku ka ku hela ka lembe ximali ra 2014/15 ra ndzawulo ya xifundzankulu; loko ku ri masipala, eka nkarhi wa tin’hweti ta nkombo endzhaku ka ku hela ka lembe ximali ra 2014/15 ra masipala. (9) Mutirhi loyi a hundzisela wa rixaka wa Nyiko ya Switirhisiwa swa Vutleketli bya Vanhu, Nyiko ya Nhluvukiso wa Xinakulobye bya Vuakelani kumbe Nyiko ya Nongonoko wo Nghenisa gezi lowu Hlanganisiweke eka masipala wa le madorobeni— (a) a nga ha hundzisela nyiko loko masipala wu yisile nkhunguhato ya matirhelo leyi akeriweke eka mbangu hi ku landza xiyenge xa 14(1); (b) u fanele ku tekela enhlokweni nkhunguhato ya matirhelo leyi akeriweke eka mbangu loko a langutela na ku pima matirhelo ya masipala na ku kambela Minkhunguhato leyi languteriweke na maavelo ya masipala. (10) mutirhi loyi a hundziselaka wa rixaka wa Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu u fanele— (a) hi ku tihlanganisa na mutirhi loyi a amukelaka wa Vutameri bya Timali bya Rixaka, ku kuma maavelo ya lembe ximali ra 2014/15 na maavelo yo kombisa ya lembe ximali ra 2015/16 na lembe ximali ra 2016/17 ku suka eka Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu ya masipala wun’wana na wun’wana lowu nga na ku tiyisisiwa ka levhele ya n’we kumbe ya mbirhi; (b) ku yisa maavelo na maavelo yo kimbisa eka Vutameri bya Timali bya Rixaka ku nga si hela 28 wa masiku endzhaku ko sungula ku tirha ka Nawu lowu; na (c) ku hangalasa maavelo na maavelo yo kombisa hi ku tivisa eka Gazete eka nkarhi wa 14 wa masiku endzhaku ko yisa eka Vutameri bya Timali bya Rixaka. 10 15 20 25 30 35 40 45 Mitirho ya mutirhi loyi a amukelaka mayelana na maavelo ya Xedulu ya 4 50 11. (1) Mutirhi loyi a amukelaka wa maavelo ya Xedulu ya 4 u na vutihlamuleri byo— landzelela rimba leri faneleke ra avelo ra Xedulu 4; na (a) (b) ndlela leyi avelo ra Xedulu ya 4 leri amukeriweke ku suka eka mutirhi loyi a hundziselaka wa rixaka ri aviwaka na ku tirhisiwaka hayona. (2) Mutirhi loyi a amukelelaka wa masipala u fanele— (a) ku vona na ku tiyisisa eka Vutameri bya Timali bya Rixaka leswaku masipala— (i) wu kombisa nongonoko wun’wana na wun’wana lowu hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi avelo ra Xedulu ya 4 eka 55 60 24 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 24 specifically and exclusively appropriated in that budget 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 2014, December 2014, March 2015 and June 2015, report to the transferring national officer, the relevant provincial treasury and the National Treasury— (i) in respect of the Urban Settlements Development Grant and the Integrated City Development Grant, on financial performance against its capital budget and the measures defined in its service delivery and budget implementation plan; and 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 national (ii) officer and the National Treasury— (i) (ii) in respect of the Urban Settlements Development Grant and the Integrated City Development Grant, on non-financial performance for that quarter against the measures defined in its service delivery and budget implementation plan; and in respect of any other Schedule 4 allocation, on non-financial performance of programmes partially or fully funded by the allocation. (3) The National Treasury must make the report submitted to it in terms of subsection (2)(b) or (c) available to the transferring national officer of the Urban Settlements Development Grant, Public Transport Infrastructure Grant and Integrated National Electrification Programme Grant and the accounting officer of any other national department having responsibilities relating to the applicable allocation. (4) The receiving officer of a provincial department must submit to the relevant provincial treasury and the transferring national 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 relevant 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 national officer and the relevant provincial treasury within two months— in respect of a provincial department, after the end of the 2014/15 financial year of the provincial department; and (a) 5 10 15 20 25 30 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 25 No 10 of 2014 25 mpimanyeto wa lembe na leswaku avelo ra xedulu ya 4 ri averiwa hi ku hetiseka eka mpimanyeto wolowo hi ku landza xikongomelo xa avelo; na (ii) ku endla swipimelo na mahungu man’wana mayelana na avelo swi va erivaleni hi ku landza xiyenge xa 21 A xa Municipal Systems Act, ku endlela ku vevukisa mapimelo ya matirhelo na ku tirhisa leswi nghenisiwaka na mimbuyelo leyi lavekaka; (b) loko ku yisiwa switatimende swa masipala hi ku landza xiyenge xa 71 xa Municipal Finance Mangement Act swa Ndzati 2014, N’wendzamhala 2014, loyi a Nyenyankulu 2015 na Khotavuxika 2015, ku vikela mutirhi hundziselaka wa rixaka, vutameri bya timali bya xifundzankulu lebyi faneleke na Vutameri bya Timali bya Rixaka— (i) hi mayelana na Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu leyi eMadorobeni Hlanganisiweke, matirhelo ya timali ehenhla ka mpimanyeto wa mali na magoza lawa ya hlamuseriweke eka maphakelelo ya vukorhokeri na pulani yo tirhisa mpimanyeto; na ya Nhluvukiso wa Madoroba na Nyiko (ii) hi mayelana na avelo rihi kumbe rihi ra Xedullu ya 4, eka minongonoko ya matirhelo ya timali leyi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hi hetiseka hi avelo; na (c) ku vika eka mutirhi loyi a hundziselaka wa rixaka na Vutameri bya timali bya Rixaka ku nga si hela 30 wa masiku endzhaku ka ku hela ka kotara yin’wana na yin’wana, hi— (i) mayelana na Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu eMadorobeni leyi Hlanganisiweke hi matirhelo lawa ya nga riki ya timali ya kotara yoleyo ehenhla ka magoza lawa ya hlamuseriweke eka mayikelo ya vukorhokeri na Nkhunguhato wo tirhisa mpimanyeto; na ya Nhluvukiso wa Madoroba na Nyiko (ii) hi mayelana na avelo rihi kumbe rihi ra Xedullu ya 4, eka minongonoko ya matirhelo leyi nga riki ya timali leyi hekeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi avelo. (3) Vutameri bya timali bya Rixaka byi fanele ku endla leswaku xiviko lexi byi yiseriweke xona hi ku landza xiyengetsongo xa (2)(b) kumbe (c) xi va kona eka mutirhi loyi a hundziselaka wa Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu eMadorobeni, Nyiko yo Vevukisa Vutleketli bya Vanhu na Nyiko ya nongonoko wo Nghenisa gezi wa Rixaka lowu Hlanganisiweke na mutirhi wa tiakhawunti wa tindzawulo tihi kumbe tihi ta rixaka leti nga na vutihlamuleri lebyi fambelanaka na avelo leri khumbekaka. (4) Mutirhi loyi a amukelaka wa ndzawulo ya xifundzankulu u fanele ku yisa eka vutameri bya timali bya xifundzankulu lebyi faneleke na mutirhi loyi a hundziselaka wa rixaka— (a) tanihi xiphemu xa xiviko lexi lavekaka eka xiyenge xa 40(4)(c) xa Public Finance Management Act, swiviko swa matirhelo ya timali na matirhelo lawa ya nga riki ya timali ya minongonoko leyi hakeleriweke xiphemu na leyi hakeleriweke hi ku hetiseka hi avelo ra Xedulu ya 4; (b) xiviko xa matirhelo ya kotara lawa ya nga ri ki ya timali xa minongonoko leyi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi maavelo ya Xedulu ya 4 ku nga si hela 30 wa masiku endzhaku ko hela ka kotara yin’wana na yin’wana; na (c) xiviko xa xifundzankulu xa n’hweti xa minongonoko ya switirhisiwa kumbe leyi hakeleriweke hi ku hetiseka hi avelo ra Xedulu ya 4 eka nkarhi wa 15 wa masiku endzhaku ka ku hela ka kotara yin’wana na yin’wana, hi xivumbeko lexi vekiweke hi Vutameri bya Timali bya Rixaka. (5) Mutirhi loyi a amukelaka u fanele ku vika hi minongonoko leyi hakeleriweke xiphemu kumbe leyi hakeleriweke hi ku hetiseka hi avelo ra Xedulu ya 4 ehenhla ka rimba leri faneleke eka switatimende swa timali swa lembe na xiviko xa lembe. (6) Mutirhi loyi a amukelaka u fanele ku pima matirhelo ya timali kumbe lawa ya nga ri ki ya timali ya ndzawulo ya xifundzankulu kumbe masipala, tanihila xiyimo xi nga ta va xi ri hakona, mayela na minongonoko leyi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi avelo ra Xedulu ya 4 na ku yisa mpimo wolowo eka mutirhi loyi a hundziselaka wa rixaka na vutameri bya timali bya xifundzankulu lexi faneleke ku nga si hela tin’hweti timbirhi— (a) mayelana na ndzawulo ya xifundzankulu, endzhaku ka ku hela ka lembe ximali ra 2014/15 ra ndzawulo ya xifundzankulu; na 5 10 15 20 25 30 35 40 45 50 55 60 26 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 26 (b) in respect of a municipality, after the end of the 2014/15 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 ensure compliance with the relevant 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 national 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 national officer; and a province or municipality, submit a quarterly non-financial performance report within 30 days after the end of each quarter to the transferring national officer and the relevant provincial treasury. (c) (3) A report for a province in terms of subsection (2)(a) must set out for the month in question and for the 2014/15 financial year up to the end of the month— (a) (b) (c) (d) (e) (f) the amount received by the province; the amount of funds stopped or withheld in terms of section 18 or 19 and the reason for the stopping or withholding; the actual expenditure by the province in respect of Schedule 5 and 7 allocations; the amount transferred to any national or provincial public entity to implement a programme funded by a Schedule 5 allocation on behalf of a province or to assist the province in implementing the programme; the available figures regarding the expenditure by a public entity referred to in paragraph (d); the extent of compliance with this Act and with the conditions of the allocation provided for in its framework, based on the available information at the time of reporting; (g) an explanation of any material difficulties experienced by the province regarding an allocation which has been received and a summary of the steps taken to deal with such difficulties; (h) any matter or information that may be determined in the framework for the allocation; and such other matters and information as the National Treasury may determine. (4) A report for a municipality in terms of subsection (2)(b) must set out for the month (i) in question and for the 2014/15 financial year up to the end of that month— (a) (b) (c) the amount received by the municipality; the amount of funds stopped or withheld in terms of section 18 or 19 and the reason for the stopping or withholding; the extent of compliance with this Act and with the conditions of the allocation or part of the allocation provided for in its framework; (e) (d) an explanation of any material problems experienced by the municipality regarding an allocation which has been received and a summary of the steps taken to deal with such problems; any matters or information that may be determined in the framework for the allocation; and such other matter 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 (f) 5 10 15 20 25 30 35 40 45 50 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 27 No 10 of 2014 27 (b) mayelana na masipala, endzhaku ka ku hela ka lembe ximali ra 2014/15 ra masipala. Mitirho ya mutirhi loyi a amukelaka mayelana na Maavelo ya Xedulu ya 5 kumbe 7 12. (1) Mutirhi loyi a amukelaka wa avelo ra Xedulu ya 5 kumbe 7 u fanele ku tiyisisa 5 ku landzelala swilaveko swa rimba leri faneleke. (2) Mutirhi loyi a amukelaka, wa avelo ra Xedulu ya 5, kumbe 7 u fanele ku hundzisela eka— (a) xifundzankulu, tanihi xiphemu xa xiviko lexi lavekaka eka xiyenge xa 40(4)(c) xa Public Finance Management Act, xiviko hi timhaka leti vuriweke eka xiyengetsongo xa (3) na ku yisa khopi ya xiviko xexo eka vutameri bya timali bya xifundzankulu lexi khumbekaka na mutirhi loyi a hundziselaka wa rixaka; (b) masipala, tanihi xiphemu xa xiviko lexi lavekaka hi ku landza xiyenge xa 71 xa Municipal Finance Management Act, wu vika hi timhaka leti vuriweke eka xiyengetsongo xa (4) na ku yisa khopi ya xiviko xexo eka vutameri bya timali lebyi faneleke bya xifundzankulu, Vutameri bya Timali bya Rixaka na mutirhi loyi a hundziselaka wa rixaka loyi a faneleke; naswona (c) xifundzankulu kumbe masipala, va yisa xiviko xa matirhelo yo ka ya nga ri ya timali ya kotara eka nkarhi wa 30 wa masiku endzhaku ka ku hela ka kotara yin’wana na yin’wana eka mutirhi loyi a hundziselaka wa rixaka na vutameri bya timali lebyi faneleke bya xifundzankulu. 10 15 20 (3) Xiviko xa xifundzankulu hi ku landza xiyengetsongo xa (2)(a) xi fanele ku andlala eka n’hweti yoleyo na le ka lembe ximali ra 2014/15 ku fikela ku hela ka n’hweti— (a) ntsengo lowu amukeriweke hi xifundzankulu; (b) ntsengo wa timali leti yimisiweke kumbe ku khomiwa hi ku landza xiyenge xa 25 18 kumbe 19 na xivangelo xa ku yimisiwa kumbe ku khomiwa; (c) ku tirhisiwa ka mali ka xiviri hi xifundzankulu mayelana na maavelo ya Xedulu ya 5 na 7; (e) (d) ntsengo lowu hundziseriweke vandla rihi kumbe rihi ra rixaka kumbe ra xifundzankulu ku tirhisa nongonoko lowu hakeleriweke hi avelo ra Xedulu ya 5 hi ku yimela xifundzankulu kumbe ku pfuneta xifundzankulu ku tirha nongonoko; tinhlayo leti nga kona ta mayelana na ku tirhisiwa ka mali hi xivandla xa mani na mani lexi vuriweke eka ndzimana ya (d); xiyimo xo landzelela Nawu lowu na swipimelo swa avelo leswi lulamiseriweke eka rimba, ku ya hi mahungu lawa ya nga kona hi nkarhi wo vika; (f) (g) nhlamuselo ya swiphiqo leswi xifundzankulu xi hlanganeke na swona mayelana na avelo leri amukeriweke na nkomiso wa magoza lawa ya tekiweke ku tirhana na swiphiqo swoleswo; (h) mhaka yihi na yihi kumbe mahungu lawa ya nga ha vekiwaka eka rimba ra (i) avelo; na timhaka tin’wana na tin’wana na mahungu tanihilaha Vutameri bya Timali bya Rixaka byi nga ha vekaka hakona. (4) Xiviko xa masipala hi ku landza xiyengetsongo xa (2)(b) xi fanele ku andlala eka n’hweti yoleyo na le ka lembe ximali ra 2014/15 ku fika ku hela ka n’hweti— (a) ntsengo lowu amukeriweke hi xifundzankulu; (b) ntsengo wa timali leti yimisiweke kumbe ku khomiwa hi ku landza xiyenge xa 18 kumbe 19 na xivangelo xa ku yimisiwa kumbe ku khomiwa; (c) xiyimo xo landzelela Nawu lowu na swipimelo swa avelo kumbe xiphemu xa avelo lexi lulamiseriweke eka rimba ra wona; (d) nhlamuselo ya swiphiqo leswi masipala wu hlanganeke na swona mayelana na avelo leri amukeriweke na nkomiso wa magoza lawa ya tekiweke ku tirhana na swiphiqo swoleswo; (e) mhaka yihi na yihi kumbe mahungu lawa ya nga ha vekiwaka eka rimba ra (f) avelo; na timhaka tihi na tihi kumbe mahungu lawa ya nga ha vekiwaka hi Vutameri bya timali bya Rixaka. 30 35 40 45 50 55 (5) Mutirhi loyi a amukelaka u fanele ku pima matirhelo ya timali na lawa ya nga riki ya timali ya ndzawulo ya xifundzankulu kumbe masipala, tanihlaha xiyimo xi nga ta va 60 28 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 28 (a) partially or fully funded by a Schedule 5 allocation and submit such evaluation to the transferring national officer and the relevant provincial treasury within two months— in respect of a provincial department, after the end of the 2014/15 financial year of the provincial department; and in respect of a municipality, after the end of the 2014/15 financial year of the municipality. (b) (6) (a) The receiving officer of the Human Settlements Development Grant must, in consultation with the transferring national officer, publish in the Gazette within 14 days after this Act takes effect, the planned expenditure from the Human Settlements Development Grant, for the 2014/15 financial year, the 2015/16 financial and the 2016/17 financial year per municipality with level one or level two accreditation. (b) The planned expenditure must indicate the expenditure to be undertaken directly by the province and transfers to each municipality. 5 10 Duties of receiving officer in respect of infrastructure conditional allocations to provinces 15 13. (1) The receiving officer of the Education Infrastructure Grant, Health Facility Revitalisation Grant or Provincial Roads Maintenance Grant must— (a) provide the relevant provincial treasury with a list of all infrastructure projects for education, health and roads over the medium term expenditure framework for tabling in the provincial legislature with the provincial Appropriation Bill in the format determined by the National Treasury; (b) within seven days after the tabling in the legislature, submit the list to the (c) transferring national officer and the National Treasury; and submit to the transferring national officer, the relevant provincial treasury and the National Treasury any amendment to the list and the reason for the amendment and table the amended list with the provincial Adjustments Appropriation Bill. (2) The receiving officer of the Education Infrastructure Grant or Health Facility Revitalisation Grant must— (a) submit to the transferring national officer, relevant provincial treasury and the National Treasury, in the format and on the date determined by the National Treasury, a document which sets out the infrastructure delivery management system by indicating the roles and responsibilities of the relevant provincial departments regarding infrastructure delivery and is approved by the Executive Council of the province; (c) (b) on a quarterly basis, submit to the transferring national officer, relevant provincial treasury and the National Treasury, a report on the filling of posts on the approved establishment for the infrastructure unit of the affected provincial department in a format determined by the National Treasury; report on all infrastructure expenditure partially or fully funded by the grant to the transferring national officer, relevant provincial treasury and the National Treasury in the format and on the date determined by the National Treasury; (d) maintain a database of every contract that is partially or fully funded by the grant and, if the contract is above the specified tender value, ensure that it is recorded in the register of projects in terms of section 22(3) of the Construction Industry Development Board Act, 2000 (Act No. 38 of 2000); 20 25 30 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 29 No 10 of 2014 29 xi ri hakona, mayelana na minongonoko leyi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi avelo ra xedulu ya 5 na ku yisa mapimelo wolawo eka mutirhi loyi a hundziselaka wa rixaka na vutameri bya timali bya xifundzankulu lexi faneleke eka nkarhi wa tin’hweti timbirhi— (a) mayelana na ndzawulo ya xifundzankulu, endzhaku ka ku hela ka lembe 5 ximali ra 2014/15 ra ndzawulo ya xifundzankulu; na (b) mayelana na masipala, endzhaku ka ku hela ka lembe ximali ra 2014/15 ra masipala. (6) (a) Hi ku tihlanganisa na mutirhi wa rixaka loyi a hundziselaka, mutirhi loyi a amukelaka wa Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu u fanele ku hangalasa matirhiselo ya timali lawa ya kunguhatiweke ku suka eka Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu ya lembe ximali ra 2014/15, 2015/16 na lembe ximali ra 2016/17 hi masipala lowu nga na ku tiyisisiwa ka levhele ya n’we kumbe ka levhele ya mbirhi eka Gazete hi nkarhi wa 14 wa masiku endzhaku ka ku sungula ku tirha ka Nawu lowu. (b) Matirhiselo ya timali lawa ya kunguhatiweke ya fanele ku komba matirhiselo ya timali lawa ya nga ta tirhisiwa hi swifundzankulu na ku ya hundzisela eka masipala wun’wana na wun’wana. Mitirho ya mutirhi loyi a amukelaka mayelana na maavelo ya switirhisiwa lawa ya nga na swipimelo eka swifundzankulu 13. (1) Mutirhi loyi a amukelaka wa Nyiko ya switirhisiwa swa Dyondzo, Nyiko ya Mpfuxeto wo Vevukisa Rihanyu kumbe Nyiko yo Hlayisa Magondzo ya Xifundzankulu u fanele— (a) ku nyika vutameri bya timali bya xifundzankulu lebyi faneleke nxaxamelo wa tiphurojeke ta switirhisiwa swa dyondzo, rihanyu na magondzo eka rimba ra matirhiselo ya nkarhi wa le xikarhi ku va ya andlariwa eka huvo yo endla milawu ya xifundzankulu na Nawumbisi wa Nkavelo wa xifundzankulu hi xivumbeko lexi vekiweke hi Vutameri bya Timali bya Xifundzankulu; (b) ku yisa nxaxamelo eka mutirhi loyi a hundziselaka wa rixaka na Vutameri bya Timali bya Rixaka eka nkarhi wa nkombo wa masiku endzahku ka ku andlariwa eka vutameri bya timali bya xifundzankulu; na (c) ku yisa ku cinciwa kwihi kumbe kwihi ka nxaxamelo eka mutirhi loyi a hundziselaka wa rixaka, vutameri bya timali bya xifundzankulu lebyi khumbekaka na Vutameri bya Timali bya Rixaka na swivangelo swa ku cinciwa koloko na ku andlala nxaxamelo lowu cinciweke na Nawumbisi wa Ku wa ku Cinca Nkavelo wa xifundzankulu. (2) Mutirhi loyi a amukelaka wa Nyiko ya Switirhisiwa swa Dyondzo kumbe Nyiko ya Mpfuxeto wa Swivevukisi swa Rihanyu u fanele— (a) ku yisa eka mutirhi loyi a hundziselaka wa rixaka, vutameri bya timali bya xifundzankulu lebyi faneleke na Vutameri byaTimali bya Rixaka, hi xivumbeko na siku leri vekiweke hi Vutameri bya Timali bya Rixaka, tsalwa leri andlaka sisiteme ya vufambisi bya manyikelo ya switirhisiwa hi ku komba mitirho na vutihlamuleri bya tindzawulo leti faneleke ta swifundzankulu mayelana na manyikelo ya switirhisiwa na ku va swi pfumeleriwile hi Huvonkulu ya xifundzankulu; (b) ku yisela mutirhi loyi a hundziselaka wa rixaka, vutameri bya timali bya xifundzankulu lebyi faneleke na Vutameri bya Timali bya Rixaka xiviko xa ku pfariwa ka tiposo ta matshamelo lawa ya pfumeleriweke ya yuniti ya switirhisiwa ya ndzawulo ya xifundzankulu leyi khumbekaka hi xivumbeko lexi vekiwekle hi Vutameri bya Timali bya Rixaka kotara yin’wana na yin’wana; (c) ku vika hi matirhiselo hinkwawo ya timali eka switirhisiwa lawa ya hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi nyiko eka mutirhi loyi a hundziselaka wa rixaka, vutameri bya timali bya xifundzankulu lexi khumbekaka na Vutameri bya Timali bya Rixaka hi xivumbeko na siku leri vekiweke hi Vutameri bya Timali bya Rixaka; (d) ku hlayisa databeyisi ya kontiraka yin’wana na yin’wana leyi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi nyiko naswona loko kontiraka yi ri ehenhla ka nkoka lowu vekiweke wa thenda, ku vona leswaku swa rhekhodiwa eka rhijisitara ra tiphurojeke hi ku landza xiyenge xa 22(3) xa Construction Industry Development Board Act, 2000 (Nawu wa No. 38 wa 2000); 10 15 20 25 30 35 40 45 50 55 60 30 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 30 (e) ensure that infrastructure projects comply with construction industry best practise standards and guidelines, as identified and approved by the National Treasury; and (f) within two months after the end of the 2014/15 financial year— (i) evaluate the financial and non-financial performance of the province in respect of programmes partially or fully funded by the grant based on the infrastructure budget of the province; and submit the evaluation to the transferring national officer, the relevant provincial treasury and the National Treasury. (ii) 5 Duties of receiving officer in respect of infrastructure conditional allocations to metropolitan municipalities 10 14. (1) The receiving officer of a metropolitan municipality must, by 30 May 2014, submit to the National Treasury a built environment performance plan that includes all projects partially or fully funded by— (a) the Integrated City Development Grant, Urban Settlements Development Grant, Public Transport Infrastructure Grant, Neighbourhood Development Partnership Grant or Integrated National Electrification Programme Grant; and (b) money allocated for the Human Settlements Development Grant received from a national department or a province. (2) The built environment performance plan, referred to in subsection (1), must— (a) be in the format determined by the National Treasury; (b) include the following information for each project for the period of the medium term expenditure framework: (i) Project name; (ii) budgeted value of the project; (iii) (iv) sources of funding for the project; and location of the project with respect to the municipality’s integration zones; and (c) be approved by its municipal council. Duties in respect of annual financial statements and annual reports for 2014/15 15. (1) The 2014/15 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) indicate the total amount of that allocation transferred to a province or municipality; indicate any transfer withheld or stopped in terms of section 18 or 19 in respect of each province or municipality and the reason for the withholding or stopping; indicate any reallocations by the National Treasury in terms of section 20; (c) (d) certify that all transfers to a province or municipality were deposited into the (e) primary bank account of a province or municipality; and indicate the funds, if any, utilised for the administration of the allocation by the receiving officer. (2) The 2014/15 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) the reasons for the withholding or stopping of all transfers to a province or municipality in terms of section 18 or 19; 15 20 25 30 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 31 No 10 of 2014 31 (f) (e) ku vona leswaku tiphurojeke ta switirhisiwa ti landzelela matirhelo lamanene ya mipimo na swiletelo swa xiyenge xa vumaki, tanihilaha swi nga vuriwa hakona na ku pfumeleriwa hi Vutameri bya Tiamli bya Rixaka; na eka nkarhi wa tin’hweti timbirhi endzhaku ka ku hela ka lembe ximali ra 2014/15— (i) ku pima matirhelo ya timali na lawa ya nga riki ya timali ya xifundzankulu mayelana na minongonoko leyi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi nyiko ku ya hi mpimanyeto wa xifundzankulu wa switirhisiwa; na 5 (ii) ku yisa mpimo eka mutirhi loyi a hundziselaka wa rixaka, vutameri bya timali bya xifundzankulu lebyi faneleke na Vutameri bya Timali bya Rixaka. 10 Mitirho ya mutirhi loyi a amukelaka mayelana na maavelo ya switirhisiwa lawa ya nga na swipimelo eka timasipala ta le madorobeni 14. (1) Hi 30 Mudyaxihi 2014, mutirhi loyi a amukelaka wa masipala wa le madorobeni u fanele ku yisa nkhunguhato wa matirhelo lawa ya akeriweke eka mbangu leyi katsaka tiphurojeke hinkwato leti hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi— (a) Nyiko ya Nhluvukiso wa Madoroba leyi Hlanganisiweke, Nyiko ya Nhluvukiso wa Vutshamiso bya le Madorobeni, Nyiko ya switirhisiwa swa Vutleleketli bya Vanhu, Nyiko ya Nhluvukiso wa Xinakulobye bya Vuakelani kumbe Nyiko yo Nghenisa Gezi ya Rixaka leyi Hlanganisiweke; na (b) mali leyi averiweke Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu leyi amukeriweke ku suka eka ndzawulo ya rixaka kumbe xifundzankulu. (2) Nkhunguhato lowu akeriweke eka mbangu, leyi vuriweke eka xiyengentsongo xa (1) yi fanele— (a) ku va hi xivumbeko lexi vekiweke hi Vutameri bya Timali bya Rixaka; (b) ku katsa mahungu lawa ya landzelaka ya phurojeke yin’wana na yin’wana ya rimba ra matirhiselo ya timali ya nkarhi wa le xikarhi: (i) Vito ra phurojeke; (ii) nkoka lowu mpimanyeteriweke wa phurojeke; (iii) (iv) ndhawu ya phurojeke mayelana na tindhawu ta masipala leti swihlovo swo hakelela phurojeke; na hlanganisiweke; na (c) ku pfumeleriwa hi huvo ya masipala. Mitirho mayelana na switatimende swa timali swa lembe na swiviko swa lembe swa 2014/15 15. (1) Switatimende swa timali swa 2014/15 swa ndzawulo ya rixaka leyi nga ni vutihlamuleri byo hundzisela avelo leri nga eka Xedulu ya 4, 5, kumbe 7, hi ku ngetelela eka swilaveko swihi kumbe swihi swa nawu wihi kumbe wihi swi fanele— (a) ku komba ntsengo wa mali wa avelo rero leri hundziseriweke eka xifundzankulu kumbe masipala; (b) ku komba ku hundziseriwa kwihi kumbe kwihi loko yimisiweke kumbe ku khomiwa hi ku landza xiyenge xa 18 kumbe 19 mayelana na xifundzankulu xin’wana na xin’wana kumbe masipala na swivangelo swa ku khomiwa kumbe ku yimisiwa; (c) ku komba ku tlhela ku aviwa nakambe hi Vutameri bya Timali bya Rixaka hi ku landza xiyenge xa 20; (d) ku tiyisisa leswaku ku hundziseriwa hinkwako eka xifundzankulu kumbe masipala ku dipozitiwile eka akhawunti yo sungula ya le bangi ya xifundzankulu kumbe ya masipala; na (e) ku komba timali, loko ti ri kona, leti tirhisiweke eka vulawuri bya avelo hi mutirhi loyi a amukelaka. (2) Xiviko xa lembe xa 2014/15 xa ndzawulo ya rixaka leyi nga na ni vutihlamuleri byo hundzisela avelo leri nga eka Xedulu ya 4, 5, kumbe 7, hi ku ngetelela eka swilaveko swihi kumbe swihi swa nawu wihi kumbe wihi, xi fanele ku komba— (a) swivangelo swo khoma kumbe ku yimisa ku hundziseriwa hinkwako eka xifundzankulu kumbe masipala hi ku landza xiyenge xa 18 kumbe 19; 15 20 25 30 35 40 45 50 55 32 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 32 (b) the extent that compliance with this Act by provinces or municipalities were 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 2014/15 financial statements of a provincial department responsible for receiving an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— (a) (b) (c) indicate the total amount of all allocations received; indicate the total amount of actual expenditure on each Schedule 5 or 7 allocation; and 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. 5 10 (4) The 2014/15 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— 15 (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 2014/15 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) The National Treasury may determine how transferring national officers and receiving officers report on conditional allocations to municipalities on a quarterly basis to facilitate the audit of the allocations for the 2014/15 financial year. Part 3 Matters relating to Schedule 4 to 7 allocations Publication of allocations and frameworks 16. (1) The National Treasury must, within 14 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 or amending an indicative conditional allocation for Schedule 6, published in terms of subsection (1), the National Treasury must— (a) after consultation with or at the written request of a transferring national (b) officer; and in the case of a proposed amendment of a framework, after submitting the proposed amendment to Parliament for comment for a period of 14 days when Parliament is in session, by notice in the Gazette amend the affected allocation or framework. (3) An amendment in terms of subsection (2) takes effect on the date of publication of the notice in the Gazette. 20 25 30 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 33 No 10 of 2014 33 (b) xiyimo lexi ku landzelela Nawu lowu hi swifundzankulu kumbe timasipala xi nga languteriwa; (c) xiyimo lexi avelo ri nga fikelela swikongomelo swa rona na mimbuyelo; na (d) ku nga landzeleli Nawu lowu, na magoza lawa ya tekiweke ku tirhana na ku nga landzeleri. 5 (3) Switatimende swa timali swa lembe ximali ra 2014/15 swa ndzawulo ya xifundzankulu lexi nga ni vutihlamuleri byo amukela avelo leri nga eka Xedulu ya 4, 5 kumbe 7, hi ku ngetelela eka swilaveko swa nawu wihi kumbe wihi swi fanele— (a) ku komba ntsengo wa mali wa maavelo hinkwawo lawa ya amukeriweke; (b) ku komba ntsengo wa mali leyi tirhsiweke eka avelo rin’wana na rin’wana eka 10 Xedulu ya 5 kumbe 7; na (c) ku tiyisisa leswaku ku hundziseriwa hinkwako ka maavelo lawa ya nga eka Xedulu ya 4, 5 kumbe 7 eka xifundzankulu ya dipozitiwile eka akhawunti yo sungula ya le bangi ya xifundzankulu. (4) Xiviko xa lembe xa 2014/15 xa ndzawulo ya xifundzankulu lexi kumaka avelo hi ku landza Xedulu ya 4, 5 kumbe 7, hi ku ngetelela eka swilaveko swihi kumbe swihi hi ku landza nawu wihi kumbe wihi xi fanele— 15 (a) ku komba xiyimo lexi ndzawulo ya xifundzankulu yi landzeleleke Nawu lowu; (b) ku komba magoza lawa ya tekiweke ku tirhana na ku nga landzeleli; (c) ku komba xiyimo lexi avelo rolero ri fikeleleke swikongomelo na mimbuyelo 20 ya rona; (d) ku va na mahungu man’wana na man’wana lawa ya nga ha vuriwaka eka rimba ra avelo; na (e) ku va na mahungu man’wana tanihilaha Vutameri bya Timali bya Rixaka byi 25 nga ha swi vekaka hakona. (5) Switatimende swa timali swa 2014/15 na xiviko xa lembe xa masipala lowu amukelaka avelo leri nga eka Xedulu ya 4, 5 kumbe 7 xi fanele lulamisiwa hi ku landza Municipal Finance Management Act. (6) Vutameri bya Timali bya Rixaka byi nga ha veka ndlela leyi vatirhi lava hundziselaka va rixaka na vatirhi lava amukelaka va vikaka hayona eka maavelo lawa ya nga na swipimelo eka masipala kotara yin’wana na yin’wana ku vevukisa ku oditiwa ka maavelo ya lembe ximali ra 2014/15. 30 Xiphemu xa 3 Timhaka leti fambelanaka na maavelo ya Xedulu ya 4 ku fika 7 35 Ku hangalasiwa ka maavelo na marimba 16. (1) eka nkarhi wa 14 wa masiku Nawu lowu wu sungule ku tirha, Vutameri bya Timali bya Rixaka byi fanele ku hangalasa hi ku tivisa eka Gazete— (a) maavelo lawa ya nga na swipimelo ku ya hi masipala eka maavelo ya Xedulu ya 5; (b) maavelo yo kombisa lawa ya nga na swipimelo hi xifundzankulu eka Xiphemu xa A xa maavelo ya Xedulu ya 6 na hi masipala eka maavelo ya xiphemu xa B xa Xedulu ya 6; na rimba ra avelo rin’wana na rin’wana leri nga na swipimelo eka Xedulu ya 4 ku fika 7. (c) (2) Hi swikongomelo swo lulamisa xihoxo eka avelo kumbe rimba, kumbe ku cinca avelo ro kombisa leri nga na swipimelo eka Xedulu ya 6, leri hangalasiweke hi ku landza xiyengentsongo xa (1), Vutameri bya Timali bya Rixaka byi fanele— (a) endzhaku ko tihlanganisa na kumbe hi xikombelo lexi tsariweke xa mutirhi (b) loyi a hundziselaka wa rixaka; na loko ku ri eka ku cinciwa ka rimba lo ku ringanyetiweke, endzhaku ko yisa ku cinciwa loku ringanyetiweke ePalamende ku va swi bumabumeriwa eka nkarhi wa 14 wa masiku loko Palamende yi ri eka sexini, hi ku tivisa eka Gazete byi nga cinca avelo leri khumbekaka kumbe rimba. 40 45 50 (3) Ku cinca hi ku landza xiyenge xa (2) swi sungula ku tirha hi siku leri ku nga 55 kandziyisiwa xitixiso eka Gazete. 34 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 34 Expenditure in terms of purpose and subject to conditions 17. (1) Despite anything to the contrary in any other legislation, an allocation referred to in Schedules 4 to 7 may only be utilised for the purpose stipulated in the Schedule concerned and in accordance with the applicable framework. (2) A receiving officer may not transfer any portion of a Schedule 5 allocation to any other organ of state for the performance of a function to be funded by the allocation, unless before the transfer is made, the receiving officer and the organ of state agree to a payment schedule and the National Treasury approves the agreed payment schedule and— (a) the transfer— (i) (ii) is approved in the budget for the receiving provincial department or municipality; or if not so approved— (aa) the receiving officer notifies the National Treasury that the purpose of the transfer is not to artificially inflate the expenditure estimates of the relevant provincial department or municipality and indicates the reasons for the transfer; and (bb) the National Treasury approves the transfer; or (b) the transfer is for the payment for services or goods procured in accordance with the supply chain management policy or procurement policy of the relevant province or municipality and, if it is an advance payment, paragraph (a)(ii) applies with the necessary changes. (3) For purposes of the implementation of a Schedule 6 allocation to a municipality— (a) Eskom Holdings Limited may receive funds directly from the transferring national officer of the Department of Energy; (b) a water board, as defined in section 1 of the Water Services Act, 1997 (Act No. 108 of 1997), may receive funds directly from the transferring national officer of the Department of Water Affairs or the Department of Human Settlements. (4) (a) For purposes of the Human Settlements Development Grant, a receiving officer and a municipality with level one, two or three accreditation as at 1 April 2014, must, by the date determined by the National Treasury, comply with subsection (2) by— (i) entering into a payment schedule; and (ii) submitting the payment schedule to the National Treasury for approval. (b) If a municipality receives accreditation after 1 April 2014, the National Treasury may approve that paragraph (a) applies. (c) If the transfer of the Human Settlements Development Grant to a municipality with level three accreditation is withheld or stopped in terms of section 18 or 19, the receiving officer must request the National Treasury to amend the payment schedule in terms of section 24. (5) If a function partially or fully funded by the Human Settlements Development Grant is assigned by a province to a municipality having a level 3 accreditation, as envisaged in section 10 of the Municipal Systems Act— (a) funds from that Grant for the province for the function must be stopped in terms of section 19 and reallocated in terms of section 20 to the municipality which has been assigned the function; (b) any project or contract regarding the function must, if possible, be finalised by the province before the date the function is assigned and, if not finalised, the province must notify the relevant municipality and the National Treasury; any project or contract regarding the function not finalised at the date at which the function is assigned, must be subjected to an external audit and the (c) 5 10 15 20 25 30 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 35 No 10 of 2014 35 Ku tirhisiwa ka mali hi ku landza xikongomelo na ku ya hi swipimelo 17. (1) Hambiloko ku ri na swin’wana leswi nga hambana eka nawu wihi kumbe wihi, avelo leri vuriweke eka Tixedulu ta 4 ku fika 7 ri nga ha tirhisiwa hi xikongomelo lexi boxiweke eka Xedulu leyi khumbekaka na hi ku landza rimba leri tirhaka. (2) Mutirhi loyi a amukelaka a nga ka a nga hundziseli xiphemu xihi kumbe xihi xa avelo ra Xedulu ya 5 eka xirho xihi kumbe xihi xa mfumo ku kota ku tirha ntirho lowu nga hakeleriwa hi avelo, handlekaloko loko ku nga si va na ku hundziseriwa, mutirhi loyi a amukelaka na xirho xa mfumo va twanana hi xedulu ya mahakelelo na Vutameri bya Timali bya Rixaka byi pfumelela xedulu ya mahekelelo leyi ku twananiweke hayona naswona— (a) ku hundzisela— (i) (ii) swi pfumeleriwile eka mpimanyeto wa ndzawulo ya xifundzankulu lexi amukelaka kumbe masipala; kumbe loko swi nga pfumeleriwanga hi ndlela yoleyo— (aa) mutirhi loyi a amukelaka a tivisa Vutameri bya Timali bya Rixaka leswaku xikongomelo xa ku ku hundziseriwa a hi ku ringeta ku ta ndzawulo ya cinca mipimanyeto ya matirhiselo ya timali xifundzankulu leyi khumbekaka kumbe masipala na ku komba swivangelo swo hundzisela; naswona 5 10 15 (bb) Vutameri bya Timali bya Rixaka byi pfumelela ku hundzisela; 20 kumbe (b) ku hundzisela i ka hakelo ya mitirho kumbe nhundzu leyi kumiweke hi ku landza pholisi ya vulawuri bya ndzhendzheleko wa maphakelelo kumbe pholisi ya makumele ya xifundzankulu lexi khumbekaka kumbe masipala naswona, loko ku ri hakelo ya le mahlweni, ndzimana ya (a)(ii) ya tirha na ku cinca lo ku faneleke. (3) Hi swikongomelo swo tirhisa avelo ra Xedulu ya 6 eka masipala— (a) Eskom Holdings Limited yi nga ha amukela timali ku suka eka mutirhi loyi a hundziselaka wa rixaka wa Ndzawulo ya Eneji; (b) bodo ya mati, tanihilaha swi nga hlamuseriwa eka xiyenge xa 1 xa Water services Act, 1997 (Nawu wa No. 108 wa 1997), yi nga ha amukela timali ku suka eka mutirhi loyi a hundziselaka wa rixaka wa Ndzawulo ya Timhaka ta Mati kumbe Ndzawulo ya Vutshamiso bya Vanhu. (4) (a) Hi swikongomelo swa Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu, mutirhi loyi a amukelaka na masipala lowu nga na ku tiyisisiwa ka levhele ya n’we, mbirhi kumbe ya nharhu hi 1 Dzivamusoko 2014, u fanele ku landzelela xiyengetsongo xa (2) hi siku leri vekiweke hi Vutameri bya Timali bya Rixaka, hi— (i) ku nghena eka xedulu ya mahakelelo; na (ii) ku yisa xedulu ya mahakelelo eka Vutameri bya Timali bya Rixaka ku va yi pfumeleriwa. (b) loko masipala wu kuma ku tiyisisiwa endzhaku ka 1 Dzivamusoko 2014, Vutameri bya Timali bya Rixaka byi nga pfumelela leswaku ndzimana ya (a) yi tirha. (c) Loko ku hundziseriwa ka Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu eka masipala lowu nga na ku tiyisisiwa ka levhele ya nharhu swi yimisiwa kumbe ku khomiwa hi ku landza xiyenge xa 18 kumbe 19, mutirhi loyi a mukelaka u fanele ku kombela Vutameri bya Timali bya Rixaka ku cinca xedulu ya mahakelelo hi ku landza xiyenge xa 24. (5) Loko ntirho lowu hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu wu nyikiwile masipala lowu nga na ku tiyisisiwa ka levhele ya 3 hi xifundzankulu, tanihilaha swi languteriweke hakona eka xiyenge xa 10 xa Municipal Systems Act— (b) (a) mali leyi sukaka eka Nyiko yoleyo ya xifundzankulu yi fanele ku yimisiwa ku ya hi xiyenge xa 19 kutani yi tlhela yi averiwa masipala lowu nyikiweke ntirho wolowo nakambe hi ku landza xiyenge xa 20; loko swi koteka, phurojeke yihi na yihi kumbe kontiraka mayelana na ntirho yi fanele ku hetisiwa hi xifundzankulu ku nga si fika siku leri ntirho wu nga nyikiwa rona, naswona loko wu nga hetisiwi, xifundzankulu xi fanele ku tivisa masipala lowu faneleke na Vutameri bya Timali bya Rixaka; (c) phurojeke yihi na yihi kumbe kontiraka mayelana na ntirho lowu nga hetisiwangiki hi siku leri ntirho wu nyikiweke rona, yi fanele ku yisiwa eka oditi ya le handle naswona xifundzankulu na masipala va fanele ku nghena 25 30 35 40 45 50 55 60 36 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 36 province and the municipality must enter into an agreement to cede to the municipality all contracts related to the function; (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 2015 and will not be available in terms of section 30 of the Public Finance Management Act or section 29(6)(c); the receiving officer of the province must submit to the transferring national officer and the National Treasury a list of liabilities attached to the function, that were not transferred to the municipality, within seven days after the function is assigned to provide for the adjustment of the applicable allocations; and the receiving officer of a municipality assigned the function must, within one month from the date of the stopping of funds in terms of paragraph (a) confirm to the transferring national officer that the planned expenditure submitted by the receiving officer of the province in terms of section 12(6)(a) will be implemented by the municipality or submit revised planned expenditure. (f) (6) If a function is partially or fully funded by the Public Transport Operations Grant, is assigned by a province to a municipality, as envisaged in section 10 of Municipal Systems Act, subsection (5) applies with the necessary changes. (7) A project funded by the Human Settlements Development Grant that is initiated after 1 April 2014, must be implemented in terms of an agreement with the municipality and aligned to the allocations for the municipality in the applicable framework. Withholding of allocations 18. (1) Subject to subsections (2) and (3), a transferring national 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) (c) the province or municipality does not comply with any provision of this Act; roll-overs of conditional allocations approved by the National Treasury in terms of section 21 have not been spent; or a satisfactory explanation is not given for significant under-expenditure on previous transfers during the 2014/15 financial year. (2) If an allocation is withheld in terms of subsection (1), it suspends the applicable payment schedule approved in terms of section 23(3) until it is amended in terms of section 24. (3) The amount withheld in terms of this section in the case of the Health Professions Training and Development Grant or the National Tertiary Services Grant listed in Part A of Schedule 4 may not exceed five per cent of the next transfer as contained in the relevant payment schedule. (4) A transferring national 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. (5) A notice envisaged in subsection (4) must include the reasons for withholding the allocation and the intended duration of the withholding to inform the amendment of the payment schedule in terms of section 24. (6) (a) The National Treasury may instruct, or approve a request from, the transferring national officer to withhold an allocation in terms of subsection (1) for a period longer than 30 days, but not exceeding 120 days, if the withholding will— 5 10 15 20 25 30 35 40 45 50 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 37 No 10 of 2014 37 eka ntwanano wo tshikela masipala tikontiraka hinkwato leti fambelanaka na ntirho wolowo; (d) mali leyi salaka eka xifundzankulu ya kontirka yihi kumbe yihi leyi fambelanaka na ntirho lowu nga tshikeriwangiki masipala yi fanele ku va yi tirhisiwile hi 31 Nyenyankulu 2015 naswona a yi nga ha vi kona hi ku landza xiyenge xa 30 xa Public Finace Management Act kumbe xiyenge xa 29(6)(c); (e) mutirhi loyi a amukelaka wa xifundzankulu u fanele ku yisa nxaxamelo wa vutihlamuleri lebyi fambisanaka na ntirho eka mutirhi loyi a mukelaka wa rixaka na Vutameri bya Timali bya Rixaka, lowu nga hundziseriwangiki eka masipala hi nkarhi wa nkombo wa masiku endzhaku kaloko ntirho wu nyikiwile ku lulamisela ku cinciwa ka maavelo lawa ya tirhaka; naswona eka nkarhi wa n’hweti ku sukela siku ra ku yimisiwa ka timali eka ndzimana ya (a), mutirhi loyi a amukelaka wa masipala lowu nyikiweke ntirho u fanele ku tiyisisa eka mutirhi loyi a hundziselaka wa rixaka leswaku ku tirhisiwa ka mali loku khunguhatiweke lo ku yisiweke hi mutirhi loyi a amukelaka wa xifundzankulu hi ku landza xiyenge xa 12(6)(a) swi ta endliwa hi masipala kumbe ku yisa nkunguhato lowu pfuxetiweke ya matirhiselo ya mali. (6) Loko ntirho wu hakeriwile xiphemu kumbe ku hakeleriwa hi ku hetiseka hi Nyiko ya Matirhelo ya Vutleketli bya Vanhu, wu nyikiwile masipala hi xifundzankulu, tanihilaha swi nga languteriwa hakona eka xiyenge xa 10 xa Municipal Systems Act, xiyenge xa (5) xa tirha na ku cinca loku faneleke. (f) (7) Phurojeke leyi hakeleriweke hi Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu leyi sunguriweke endzhaku ka 1 Dzivamusoko 2014, yi fanele ku endliwa hi ku landza ntwanano na masipala na ku yelanisiwa na maavelo ya masipala eka rimba leri tirhaka. Ku khomiwa kaMaavelo 18. (1) ku ya hi xiyengetsongo xa (2) na (3), mutirhi loyi a hundziselaka wa rixaka a nga ha yimisa ku hundzisela ka avelo ra Xedulu ya 4 kumbe 5, kumbe xiphemu xihi kumbe xihi xa avelo rolero, eka nkarhi lowu nga hundziki 30 wa masiku, loko— (a) xifundzankulu kumbe masipala wu nga landzeleli ku lulamisela ka Nawu lowu; (b) misalo ya maavelo lawa ya nga na swipimelo lawa ya pfumeleriweke hi Vutameri bya Timali bya Rixaka hi ku landza xiyenge xa 20 yi nga tirhisiwanga; kumbe (c) ku nga nyikiwi nhlamuselo yo twala ya ku tirhisiwa ka le hansi ka mali eka ku hundzisela lo ku nga hundza hi nkarhi wa lembe ximali ra 2014/15. (2) Loko avelo ri khomiwa hi ku landza xiyengentsongo xa (1), swi yimisa xedulu leyi pfumeleriweke ya mahakelelo hi ku landza xiyenge xa 23(3) ku fikela loko yi cinciwa hi ku landza xiyenge xa 24. (3) Ntsengo lowu khomiweke hi ku landza xiyenge lexi eka Nyiko ya Vuleteri bya Vatirhi va Rihanyo na Nhluvukiso kumbe Nyiko ya Mitirho ya Dyondzo ya le Henhla ya Rixaka leti xaxametiweke eka Xiphemu xa A xa Xedulu ya 4 wu nga ka wu nga hundzi ntlhanu wa tiphesente ta ku hundzisela loku landzelaka tanihilaha swi nga ha kona eka xedulu leyi faneleke ya mahakelelo. (4) Kwalomu ka nkombo wa masiku ya ntirho loko ku nga si va na ku khomiwa ka avelo hi ku landza xiyengentsongo xa (1), mutirhi loyi a hundziselaka wa rixaka u fanele— (a) ku nyika mutirhi loyi a amukelaka loyi a fanele— (i) xiviko lexi tsariweke xa xikongomelo xo yimisa avelo; na (ii) nkarhi wo yisa nhlamuselo leyi tsariweke ya leswaku hikokwalaho ka yini avelo ri nga fanelanga ku yimisiwa; na (b) ku tivisa vutameri bya timali lebyi faneleke bya xifundzankulu na Vutameri bya Timali bya Rixaka, naswona hi mayelana na nyiko yihi kumbe yihi leyi nga na swipimelo eka masipala, xikan’we na ndzawulo ya xifundzankulu leyi nga na vutihamuleri bya mfumo wa muganga. (5) Xitiviso lexi langutsisiweke eka xiyengetsongo xa (4) xi fanele ku katsa swivangelo swo yimisiwa ka avelo na nkarhi lowu ringanyetiweke wo yimisiwa ku tivisa ku cinciwa ka xedulu ya mahakelelo hi ku landza xiyenge xa 24. (6) (a) Vutameri bya Timali bya Rixaka byi nga ha lerisa kumbe ku pfumelela xikombelo ku suka eka mutirhi loyi a hundziselaka wa rixaka xo yimisa avelo (1) ku ringana nkarhi lowu nga hundziki masiku ya 30, kambe ma nga tluli masiku ya 120, loko ku yimisa swi ta— 5 10 15 20 25 30 35 40 45 50 55 60 38 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 38 (i) facilitate compliance with this Act; or (ii) minimise the risk of under-spending. (b) When requesting the withholding of an allocation in terms of this subsection, a transferring national officer must submit to the National Treasury proof of compliance with subsection (4) and any representations received from the receiving officer. (c) The transferring national officer must again comply with subsection (4) when the National Treasury instructs or approves a request by the transferring national officer in terms of paragraph (a). Stopping of allocations 19. (1) Despite section 18, the National Treasury may, in its discretion or on request of a transferring national officer or receiving officer, stop the transfer of a Schedule 4 or 5 allocation, or a portion thereof, to a province or municipality— (a) on the grounds of persistent and material non-compliance with this Act; (b) if the National Treasury anticipates that a province or municipality will substantially underspend on the allocation, or any programme partially of fully funded by the allocation, in the 2014/15 financial year; for purposes of the assignment of a function from a province to a municipality, as envisaged in section 10 of the Municipal Systems Act; or if a province implementing an infrastructure project does not comply with construction industry best practise standards and guidelines, as identified and approved by the National Treasury. (c) (d) (2) The National Treasury must, before stopping an allocation in terms of subsection (1)(a), (b) or (d)— (a) comply with the procedures in section 18(4)(a), and in respect of a municipality, also with section 38 of the Municipal Finance Management Act; and inform the relevant provincial treasury of its intention to stop the allocation. (3) 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. (b) (4) (a) The National Treasury may, by notice in the Gazette, approve that an allocation, or any portion thereof, stopped in terms of subsection (1)(a), (b) or (d), be utilised to meet any outstanding statutory or contractual financial commitment of the province or municipality in question. 5 10 15 20 25 30 (b) The utilisation of funds envisaged in this subsection is a direct charge against the 35 National Revenue Fund. Reallocation of funds 20. (1) When a Schedule 4 or 5 allocation or a portion thereof is stopped in terms of section 19(1)(a), (b) or (d), the National Treasury may, after consultation with the transferring national 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 2014/15 financial year or the 2015/16 financial year. (2) (a) When a Schedule 4 or 5 allocation, or a portion thereof, is stopped in terms of section 19(1)(c), the National Treasury must, after consultation with the transferring national 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 2014/15 financial year or the 2015/16 financial year. 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 39 No 10 of 2014 39 (i) vevukisa ku landzelela Nawu lowu; kumbe (ii) ku hunguta nxungeto wo tirhisiwa ka mali ka le hansi. (b) Loko a kombela ku yimisa avelo hi ku landza xiyengetsongo lexi, mutirhi loyi a hundziselaka wa rixaka u fanele ku yisa vumbhoni bya ku landzelela xiyengetsongo xa (4) eka Vutameri bya timali bya Rixaka na vuyimeri byihi kumbe byihi lebyi kumiweke ku suka eka mitirhi loyi a amukelaka. (c) Mutirhi loyi a hundziselaka wa rixaka u fanele ku tlhela a landzelela xiyengetsongo xa (4) loko Vutameri bya Timali bya Rixaka byi lerisa kumbe ku pfumelela xikombelo xa mutirhi loyi a hundziselaka wa rixaka hi ku landza ndzimana ya (a). Ku yimisiwa ka Maavelo 19. (1) Hambileswi ku nga na xiyenge xa 18, hi ku vona ka Vutameri bya Timali bya Rixaka kumbe hikwalaho ka xikombelo xa mutirhi loyi a hundziselaka wa rixaka, kumbe mutirhi loyi a amukelaka, Vutameri bya timali bya Rixaka byi nga ha yimisa ku hundziseriwa ka avelo wa Xedulu ya 4 kumbe 5 kumbe xiphemu xa avelo eka xifundzankulu kumbe masipala— (a) hi swivangelo swo tshamela ku nga landzeleli Nawu lowu; (b) loko Vutameri bya Timali bya Rixaka byi vona leswaku xifundzankulu kumbe masipala wu ta va na ku tirhisa ka le hansi ka mali eka avelo kumbe lowu hakeleriweke xiphemu kumbe ku nongonoko wihi kumbe wihi hakelriwa hi ku hetiseka hi avelo eka lembe ximali ra 2014/15; (c) hi swikongomelo swo nyika ntirho ku suka eka xifundzankulu ku ya eka masipala, tanihilaha swi nga languteriwa hakona eka xiyenge xa 10 xa Municipal Sysytems Act; kumbe loko xifundzankulu lexi tirhisaka phurojeke ya switirhisiwa xi nga landzeleli mipimo ya matirhelo ya kahle ya vumaki na swiletelo, tanihilaha swi vekiweke na ku pfumeleriwa hi Vutameri bya Timali bya Rixaka. (d) (2) Loko Vutameri bya Timali bya Rixaka byi nga si yimisa avelo hi ku landza xiyengentsongo xa (1)(a), (b) kumbe (d) byi fanele— 5 10 15 20 25 (a) ku landzelela maendlelo ya xiyenge xa 18(4)(a), naswona eka masipala, na 30 xiyenge xa 38 xa Municipal Finance Management Act; na (b) ku tivisa vutameri bya timali bya xifundzankulu lexi khumbekaka hi xikongmelo xa byona xo yimisa avelo. (3) Vutameri bya Timali bya Rixaka byi fanele ku tivisa ku yimisiwa ka avelo mayelana na xiyenge lexi eka eka Gazete na ku katsa siku na xivangelo xa ku yimisiwa. (4) (a) Hi ku tivisa eka Gazete, Vutameri bya Timali bya Rixaka byi nga ha pfumelela leswaku avelo kumbe xiphemu xihi kumbe xihi xa avelo xi yimisiwa hi ku landza xiyengetsongo xa (1)(a), (b) kumbe (c), xi tirhisiwa ku fikelela ku boheka lo ku kayivelaka ka nawu kumbe kontiraka ya timali eka xifundzankulu xolexo kumbe masipala. (b) Ku tirhisiwa ka timali lo ku langutisisiweke eka xiyengetsongo lexi i chaji yo kongoma ehenhla ka Nkwama wa Mali ya tiko wa Rixaka. Ku aviwa ka timali nakambe 20. (1) (a) Loko avelo ra Xedulu ya 4 kumbe 5 kumbe xiphemu xa rona xi yimisiwa hi ku landza xiyenge xa 19(1)(a), (b) kumbe (c), endzhaku ko tihlanganisa na mutirhi loyi a hundziselaka wa rixaka na vutameri by timali bya xifundzankulu lexi khumbekaka, Vutameri bya Timali bya Rixaka byi veka xiphemu xa avelo lexi faneleke ku tlhela xi aviwa nakambe, tanihi muxaka wun’we wa avelo tanihilaha a xi aviwile hakona ekusunguleni, eka xifundzankulu xin’we kumbe ku tlula kumbe timasipala, hi xipimelo xa leswaku avelo ri fanele ku tirhisiwa hi ku hela ka lembe ximali ra 2014/15 kumbe lembe ximali ra 2015/16. (2) (a) Loko avelo ra Xedulu ya 4 kumbe 5 kumbe xiphemu xa rona xi yimisiwa hi ku landza xiyenge xa 19(1)(c), endzhaku ko tihlanganisa na mutirhi loyi a hundziselaka wa rixaka na vutameri by timali bya xifundzankulu lexi khumbekaka, Vutameri bya Timali bya Rixaka byi fanele ku veka xiphemu xa avelo lexi faneleke ku tlhela xi aviwa nakambe, tanihi muxaka wun’we wa avelo tanihilaha a xi aviwile hakona ekusunguleni, eka timasipala leti khumbekaka, hi xipimelo xa leswaku avelo ri fanele ku tirhisiwa hi ku hela ka lembe ximali ra 2014/15 kumbe lembe ximali ra 2015/16. 35 40 45 50 55 40 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 40 (b) The portion of the allocation reallocated in terms of paragraph (a) is, with effect from the notice in the Gazette in terms of subsection (3)(a) regarded as having been converted to an allocation in Part B of the same Schedule it appears before the re-allocation. (3) (a) The National Treasury must— (i) give notice in the Gazette of a reallocation; and (ii) provide a copy of the notice to the transferring national officer and each 5 affected receiving officer. (b) The reallocation of an allocation or a portion thereof on condition that it must be spent by the end of the 2015/16 financial year, must be regarded as a roll-over approved by the National Treasury in terms of section 22(2), and any regulations or instructions regarding the process for roll-overs, made or issued in terms of section 76 of the Public Finance Management Act, do not apply. (4) (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 national officer to spend an allocation stopped in terms of section 19 on behalf of the relevant province; section 139 of the Constitution or section 137 or 139 of the Municipal Finance Management Act, the intervening province to spend an allocation stopped in terms of section 19 of this Act on behalf of the relevant municipality; or section 150 of the Municipal Finance Management Act, the relevant transferring national officer to spend an allocation stopped in terms of section 19 on behalf of the relevant municipality. (b) An allocation that is spent by the transferring national 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. (5) (a) If it is unlikely that a conditional allocation related to infrastructure in Schedule 4, 5 or 6, or a portion thereof, will be spent by the end of the 2014/15 financial year, the National Treasury may, after consultation with the transferring national officer and the national department responsible for local government, authorise that any part of the likely unspent portion of the allocation be reallocated to pay for the reconstruction and rehabilitation of infrastructure damage caused by a disaster. (b) The reallocated funds must be utilised in the 2014/15 financial year and for the same conditional allocation and the same province or municipality to which the allocation was originally made. (c) The transferring national officer must determine the conditions for spending the reallocated funds, after consultation with the national department responsible for local government and with the approval of the National Treasury. Conversion of allocations 21. (1) If satisfied that— (a) (b) the conversion will prevent under-expenditure or improve the level of service delivery in respect of the allocation in question; and the affected national or provincial department or municipality has demon- strated the capacity to implement projects, the National Treasury may, in its discretion after consultation with the relevant transferring national officer or at the request of the transferring national officer or the affected receiving officer, convert any portion of— (i) an allocation listed in Part B of Schedule 4 or 5 to one listed in Part B of Schedule 6; (ii) an allocation listed in Part B of Schedule 6 to one listed in Part B of Schedule 5; 10 15 20 25 30 35 40 45 50 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 41 No 10 of 2014 41 (b) Ku sukela loko ku va na xitixiso eka Gazete hi ku landza xiyengentsongo xa 3(a), xiphemu xa avelo leri nga tlhela ri aviwa nakambe hi ku landza ndzimana ya (a) xi tekiwa ku va xi cinciwile ku va avelo leri nga eka Xiphemu xa B xa Xedulu leyi a xi ri eka yona loko ku nga si tlhela ku aviwa nakambe. (3) (a) Vutameri bya Timali bya Rixaka byi fanele— (i) ku tivisa hi ku tlhela ku aviwa nakambe eka Gazete; na (ii) ku nyika mutirhi loyi a amukelaka wa rixaka na mutirhi un’wana na un’wana loyi a amukelaka loyi a khumbekaka khopi ya xitiviso. (b) Ku tlhela ku aviwa nakambe kumbe xiphemu xa avelo hi xipimelo xa leswaku avelo ri fanele ku tirhisiwa ku nga si hela lembe ximali ra 2015/16, swi fanele ku tekiwa tanihi mali leyi tluriseriweke leyi pfumeleriweke hi Vutameri bya Timali bya Rixaka hi ku landza xiyenge xa 22(2), na swinawana swihi kumbe swihi kumbe swileriso mayelana na endlelo eka mali leyi tlurisiwaka, leswi endliweke kumbe ku nyikiwa hi ku landza xiyenge xa 76 xa Public Finace Management Act, a swi tirhi. (4) (a) Loko ku va na ku nghenelela hi ku landza xiyenge xa 100 kumbe xa 139 xa Vumbiwa kumbe xiyenge xa 137, 139 kumbe 150 xa Municipal Finance Management Act, Vutameri bya Timali bya Rixaka, hambileswi ku nga na xiyengentsongo xa (1) na le ka swiyimo leswi byi nga ta swi veka, byi nga ha pfumelela mayelana na— (i) xiyenge xa 100 xa Vumbiwa, mutirhi loyi a hundziselaka wa rixaka ku tirhisa avelo leri yimisiweke hi ku landza xiyenge xa 19 hi ku yimela xifundzankulu lexi khumbekaka; (ii) xiyenge xa 139 xa Vumbiwa kumbe xiyenge xa 137 kumbe 139 xa Municipal Finance Management Act, xifundzankulu lexi nghenelelaka xi ta tirhisa avelo leri yimisiweke hi ku landza xiyenge xa 19 xa Nawu lowu hi ku yimela masipala lowu khumbekaka; kumbe (iii) xiyenge xa 150 xa Municipal Finance Management Act, mutirhi loyi a hundziselaka wa rixaka u ta tirhisa avelo leri yimisiweke hi ku landza xiyenge xa 19 hi ku yimela masipala lowu khumbekaka. (b) Avelo leri tirhisiwaka hi mutirhi loyi a hundziselaka wa rixaka kumbe xifundzankulu lexi nghenelelaka lexi vuriweke eka ndzimana ya (a), hi swikongomelo swa Nawu lowu, ri fanele ku tekiwa tanihi avelo ra Xedulu ya 6 ku sukela siku leri ku nyikiwaka mpfumelelo. (5) (a) Loko swi nga koteki leswaku avelo leri nga na swipimelo leri fambelanaka na switirhisiwa eka xedulu ya 4, 5 kumbe 6, kumbe xiphemu xa rona ri ta va ri tirhisiwile hi ku hela ka lembe ximali ra 2014/15, endzhaku ko tihlanganisa na mutirhi loyi a hundziselaka wa rixaka na ndzawulo ya rixaka leyi nga ni vutihlamuleri bya mfumo wa muganga, Vutameri bya timali bya Rixaka byi pfumelela leswaku xiphemu xa avelo lexi nga ta va xi nga tirhanga xi tlhela xi aviwa ku hakelela ku pfuxetiwa ka ku onhaka ka switirhisiwa leswi vangiweke hi khombo ro karhi. (b) Timali leti nga tlhela ti aviwa nakambe ti fanele ku tirhisiwa eka lembe ximali ra 2014/15 swi va eka avelo leri faneleke leri nga na swipimelo na xifundzankulu kumbe masipala lowu avelo a ri endleriwe wona ekusunguleni. (c) Mutirhi loyi a hundziselaka wa rixaka u fanele ku veka swipimelo swo tirhisiwa ka timali leti averiweke, endzhaku ko tihlanganisa na ndzawulo ya rixaka leyi nga na vutihlamuleri bya mfumo wa muganga na mpfumelelo wa Vutameri bya Timali bya Rixaka. Ku cinciwa ka maavelo 21. (1) Loko byi enerisekile leswaku— (a) ku cinica swi ta sivela ku tirhisiwa ka le hansi ka timali kumbe ku antswisa levhele ya manyikelo ya vukorhokeri mayelana na avelo ro karhi; naswona (b) ndzawulo leyi khumbekaka ya rixaka kumbe ya xifundzankulu kumbe masipala yi komibisile vuswikoti byo tirhisa tiphurojeke, Vutameri bya Timali bya Rixaka, loko byi vona swi fanerile endzhaku ko tihlanganisa na mutirhi loyi a hundziselaka wa rixaka loyi a khumbekaka kumbe hikwalaho ka xikombelo xa mutirhi loyi a hundziselaka wa rixaka kumbe mutirhi loyi a amukelaka loyi akhumbekaka, byi nga ha cinca xiphemi xihi kumbe xihi xa— (i) avelo leri longoloxiweke eka xiphemu xa B xa Xedulu ya 5 ku va avelo leri longoloxiweke eka xiphemu xa B xa Xedulu ya 6; (ii) avelo leri longoloxiweke eka xiphemu xa B xa Xedulu ya 6 ku va avelo leri longoloxiweke eka xiphemu xa B xa Xedulu ya 5; 5 10 15 20 25 30 35 40 45 50 55 60 42 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 42 (iii) (iv) (v) (vi) (vii) the School Infrastructure Backlogs Grant to the Education Infrastructure Grant; the National Health Grant listed in Part A of Schedule 6 to the Health Facility Revitalisation Grant or the National Health Insurance Grant listed in Part A of Schedule 5; the Public Transport Infrastructure Grant to the Public Transport Network Operations Grant; the Public Transport Network Operations Grant to the Public Transport Infrastructure Grant; or the Human Settlements Development Grant listed in Part A of Schedule 6 to the Human Settlements Development Grant listed in Part A of Schedule 5. 5 10 (2) Any portion of an allocation converted in terms of subsection (1) must be utilised for the same province or municipality to which the allocation was originally made. (3) The National Treasury must— (a) give notice in the Gazette of a conversion in terms of subsection (1); and (b) provide a copy of the notice to the transferring national officer and each 15 affected receiving officer. (4) A conversion in terms of subsection (1) takes effect on the date of publication of the notice in terms of subsection (3)(a). Unspent conditional allocations 22. (1) Despite anything 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 2014/15 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 national officer, receiving officer or provincial treasury, approve a roll-over of a conditional allocation to the 2015/16 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) (ii) in the case of a provincial department, request the roll-over of unspent funds through its provincial treasury; and inform the transferring national officer of all processes regarding the request. (4) The National Treasury may, subject to subsection (5), offset any funds that must revert to the National Revenue Fund in terms of subsection (1), not paid into that Fund by the date determined in terms of subsection (3)(a)— (a) (b) in the case of a province, against future advances for conditional allocations to that province; or in the case of a municipality, against future advances for the equitable share or conditional allocations to that municipality. (5) Before any funds are offset in terms of subsection (4), the National Treasury must give the relevant transferring national officer, province or municipality— (a) notice of the intention to offset amounts against future advances for allocations, the intended amount to be offset against allocations and the reasons for the offsetting; and (b) an opportunity, within 14 days of receipt of the notice, to— 20 25 30 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 43 No 10 of 2014 43 (iii) Nyiko yo Lulamisa ku Salela endzhaku ka Switirhisiwa swa Swikolo ku va Nyiko ya Switirhisiwa swa Swikolo; (iv) Nyiko ya Rihanyu ya Rixaka leyi xaxametiweke eka Xiphemu xa A xa Xedulu ya 6 ku va Nyiko ya Mpfuxeto wo Vevukisa Rihanyu kumbe Nyiko ya Ndzindzakhombo wa Rihanyu ya Rixaka leyi longoloxiweke eka Xiphemu xa A xa Xedulu ya 5; (v) Nyiko ya Switirhisiwa swa Vutleketli bya Vanhu ku va Nyiko ya Matirhelo ya Netiweke ya Vutleketli bya Vanhu; kumbe (vi) Nyiko ya Matirhelo ya Netiweke ya Vutleketli bya Vanhu ku va Nyiko ya Switirhisiwa swa Vutleketli bya Vanhu; kumbe (vii) Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu leyi xaxametiweke eka Xiphemu xa A xa Xedulu ya 6 ku va Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu leyi xaxametiweke eka Xiphemu xa A xa Xedulu ya 5. (2) Xiphemu xa avelo leri cinciweke hi ku landza xiyengentsongo xa (1) ri fanele ku tirhiseriwa eka xifundzankulu kumbe masipala lowu avelo a ri endleriwe wona ekusunguleni. (3) Vutameri bya Timali bya Rixaka byi fanele— (a) ku tivisa ku cinca eka Gazete hi ku landza xiyengentsongo xa (1); na (b) nyika mutirhi loyi a hundziselaka wa rixaka na mutirhi un’wana na un’wana loyi amukelaka loyi a khumbekaka khopi ya xitiviso. (4) Ku cinca hi ku landza xiyengetsongo xa (1) swi sungula ku tirha hi siku ro hangalasiwa ka xitiviso hi ku landza xiyengentsongo xa (3)(a). Maavelo lawa ya nga na swipimelo lawa mali ya wona yi nga tirhisiwangiki 22. (1) Hambiloko ku nga va na leswi kanetaka eka Public Finance Management Act kumbe Municipal Finance Management Act, avelo rihi kumbe rihi leri nga na swipimelo, kumbe xiphemu xa rona, leri nga tirhisiwangiki eka lembe ximali ra 2014/15 ri tlhlelela eka Nkwama wa Vutameri bya Timali bya Rixaka, handle ka loko ku hundzela ka avelo swi pfumeleriwile hi ku landza xiyengentsongo xa (2). (2) Hi ku komberiwa hi mutirhi loyi a hundziselaka wa rixaka, mutirhi loyi a amukelaka kumbe vutameri bya timali bya xifundzankulu, Vutameri bya Timali bya Rixaka byi pfumelela ku hundzisiwa ka avelo leri nga na swipimelo eka lembe ximali ra 2015/16 loko timali ti nyikeleriwe tiphurojeke leti nga kombekaka. leti nga tirhisiwangiki (3) (a) Mutirhi loyi a amukelaka wa rixaka u fanele ku vona leswaku timali tihi kumbe tihi leti faneleke ku tlhelela eka Nkwama wa Mali ya Tiko ya Rixaka hi ku landza xiyengetsongo xa (1), ti hakeriwa eka Nkwama wolowo hi siku leri vekiweke hi Vutameri bya Timali bya Rixaka. (b) Mutirhi loyi a amukelaka u fanele— (i) loko ku ri eka ndzawulo ya xifundzankulu, ku kombela ku hundzisiwa ka timali leti nga tirhisiwangiki hi ku tirhisa vutameri bya timali bya xifundzankulu; na (ii) ku tivisa mutirhi loyi a hundziselaka wa rixaka hi maendlelo hinkwawo mayelana na xikombelo. (4) Hi ku landza xiyengetsongo xa (5), Vutameri bya Timali bya Rixaka byi ringanisa timali tihi kumbe tihi leti faneleke ku tlhelela eka Nkwama wa Mali ya Tiko hi ku landza xiyengetsongo xa (1), kambe, leyi nga hakeriwangiki eka Nkwama wolowo hi siku leri vekiweke hi ku landza xiyengentsongo xa (3)(a)— (a) (b) loko ku ri eka xifundzankulu, ehenhla ka ku tirhisa mali ya nkarhi lowu taka eka maavelo lawa ya nga na swipimelo eka xifundzankulu xolexo; na loko ku ri eka masipala, ehenhla ka ku tirhisa mali ya nkarhi lowu taka eka maavelo yo ringanana kumbe maavelo lawa ya nga na swipimelo eka masipala wolowo. (5) Loko Vutameri bya Timali bya Rixaka byi nga si ringanisa timali hi ku landza xiyengetsongo xa (4), byi fanele ku nyika mutirhi loyi a hundziselaka loyi a faneleke, xifundzankulu kumbe masipala— (a) xitiviso xa xikongomelo xo ringanisa mitsengo ehenhla ka maavelo ya mali ya nkarhi lowutaka, ntsengo lowu languteriweke ku ringanisiwa ehenhla ka maavelo na swivangelo swo ringanisa; na (b) Ku kuma nkateko eka nkarhi wa 14 wa masiku endzhaku ko kuma xitiviso lexi, wo— 5 10 15 20 25 30 35 40 45 50 55 60 44 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 44 (i) submit written representations and other written proof that the allocation, or a portion thereof, was either spent in terms of the relevant framework or is committed to identifiable projects; (ii) propose alternative means acceptable to the National Treasury by which the unspent allocations can be paid into the National Revenue Fund; and (iii) propose an alternative payment schedule in terms of which the unspent allocations will be paid into the National Revenue Fund. CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Payment schedule 23. (1) (a) The National Treasury must, after consultation with the accounting officer of 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, 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, on such conditions as it may determine, advance funds to a province in respect of its equitable share or a portion of it which has not yet fallen due for transfer in terms of the payment schedule. (d) Any advances in terms of paragraph (c) must be offset against transfers to the province which would otherwise become due in terms of the payment schedule. (2) (a) The National Treasury must, after consultation with the accounting officer of the national department responsible for local government, determine the payment schedule for the transfer of a municipality’s equitable share allocation. (b) Despite paragraph (a), National Treasury may approve a request or direct that the equitable share or a portion of the equitable share which has not yet fallen due for transfer in terms of the payment schedule, be advanced to a municipality— 5 10 15 20 25 (i) after consultation with the accounting officer of the national department 30 (ii) responsible for local government; 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 it may determine. (c) Any advances in terms of paragraph (b) must be offset against transfers to the municipality which would otherwise become due in terms of the payment schedule. (3) (a) Subject to section 28(1), the National Treasury must, within 14 days after this Act takes effect, approve the payment schedule for the transfer of an allocation listed in Schedule 4 or 5 to a province or municipality. (b) The transferring national 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. (c) Before the submission of a payment schedule in terms of paragraph (b), the transferring national officer must, in relation to a Schedule 4 or 5 allocation, consult the relevant receiving officer. (4) The transferring national 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. 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 45 No 10 of 2014 45 (ii) (i) yisa swiyimelo leswi tsariweke na vumbhoni byin’wana bya leswaku avelo kumbe xiphemu xa rona, ri tirhisiwile hi ku landza rimba leri faneleke, kumbe ri ta tirhiseriwa tiphurojeke leti kombekaka; ringanyeta tindlela tin’wana leti amukelekaka eka Vutameri bya Timali bya Rixaka leti ha tona maavelo lawa ya nga tirhisiwangiki ya nga tlhelaka ya hakeriwa eka Nkwama wa Mali ya Tiko wa Rixaka; na (iii) ku ringanyeta ndlela yin’wana ya xedulu ya mahakelelo leyi hayona maavelo lawa ya nga tirhisiwangiki ya nga ta tlhela ya hakeriwa eka Nkwama wa Mali ya Tiko wa Rixaka. KAVANYISA KA 4 TIMHAKA LETI FAMBELANAKA NA MAAVELO HINKWAWO Xedulu ya mahakelelo 23. (1) (a) Endzhaku ko tihlanganisa na nhloko ya ndzawulo eka vutameri bya timali bya xifundzankulu, Vutameri bya timali bya Rixaka byi veka xedulu ya mahakelelo yo hundzisela avelo ro ringana ra mikavelo ya xifundzankulu. (b) Eku vekeni ka xedulu ya mahakelelo, Vutameri bya timali bya Rixaka byi fanele ku tekela enhlokweni ku tiboha ka swifundzankulu ka matirhiselo ya mali ka n’hweti na ku ringeta ku hunguta nxungeto na ku durheriwa ko hakela swikweleti swa mfumo wa rixaka na wa xifundzankulu. (c) Hambileswi ku nga na ndzimana ya (a), hi swikongomelo swa vulawuri bya mali mayelana na nhlanganelo wa tiakhawunti ta tidipoziti ta mani na mani kumbe loko ku va na ku nghenelela hi ku landza xiyenge xa 100 xa Vumbiwa, eka swiyimo swo tano tanihilaha swi nga ha vekiwaka hakona, Vutameri bya Timali bya Rixaka byi nga ha tirhisa timali ta nkarhi lowu taka eka xifundzankulu mayelana na nkavelo wo ringana kumbe xiphemu lexi nga si fikelelaka ku hundziseriwa hi ku landza xedulu ya mahakelelo. (d) Mali ya nkarhi lowu taka, hi ku landza ndzimana ya (c) yi fanele ku tirhisiwa ehenhla ka ku hundzisela eka xifundzankulu lexi faneleke ku landzela hi ku landza xedulu ya mahakelelo. (2) (a) Endzhaku ko tihlanganisa na mutirhi wa tiakhawunti wa ndzawulo ya rixaka leyi nga na vutihlamuleri bya mfumo wa muganga, Vutameri bya Timali bya Rixaka byi veka xedulu ya mahakelelo yo hundzisela avelo ro ringana ra nkavelo wa masipala. (b) Hambileswi ku nga na ndzimana ya (a), Vutameri bya Timali bya Rixaka byi nga ha pfumelela xikombelo kumbe ku lerisa leswaku nkavelo wo ringana kumbe xiphemu xa wona lexi nga si fikelelaka ku hundziseiriwa hi ku landza xedulu ya mahakelelo, wu hundziseriwa eka masipala— (i) endzhaku ko tihlanganisa na mutirhi wa tiakhawunti wa ndzawulo ya rixaka leyi nga na vutihlamuleri bya mfumo wa muganga; (ii) hi xikongomelo xa vulawuri bya timali eka masipala kumbe loko ku va na ku nghenelela hi ku landza xiyenge xa 139 xa Vumbiwa kumbe swiyenge swa 137, 139 kumbe 150 swa Municipal Finance Management Act; na leka swiyimo leswi byi nga ta swi veka. (iii) (c) Hakelo yihi kumbe yihi ya nkarhi lowutaka hi ku landza ndzimana ya (b) yi fanele ku tirhiseriwa ehenhla ka ku hundzisela eka masipala lowu nga ta landzela hi ku landza xedulu ya mahakekelo. (3) (a) Hi ku landza xiyenge xa 28(1), Vutameri bya Timali bya Rixaka byi fanele ku pfumelela xedulu ya mahakelelo ya ku hundziseriwa ka avelo leri xaxametiweke eka Xedulu ya 4 kumbe 5 eka xifundzankulu kumbe masipala eka nkarhi wa 14 wa masiku Nawu lowu wu sungule ku tirha. (b) Mutirhi loyi a hundziselaka wa rixaka wa avelo ra Xedulu ya 4 kumbe 5 u fanele ku yisa xedulu ya mahakelelo eka Vutameri bya Timali bya Rixaka ku va yi pfumeleriwa loko ku nga si va na ku hundzisela. (c) Loko ku nga si yisiwa xedulu ya mahakelelo hi ku landza ndzimana ya (b), hi mayelana na avelo ra Xedulu ya 4 kumbe 5, mutirhi loyi a hundziselaka wa rixaka u fanele ku tihlanganisa na mutirhi loyi a faneleke loyi a amukelaka. (4) Mutirhi loyi a hundziselaka wa rixaka wa avelo ra Xedulu ya 4 kumbe 5 u fanele ku nyika mutirhi loyi a amukelaka na vutameri bya timali bya xifundzankulu khopi ya xedulu ya mahakelelo leyi pfumeleriweke loko ku nga si va na ku hundzisela ko sungula. 5 10 15 20 25 30 35 40 45 50 55 46 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 46 (5) The transfer of a Schedule 4 or 5 allocation to a municipality must accord with the financial year of the municipality. Amendment of payment schedule 24. (1) (a) Subject to subsection (2), a transferring national officer of a Schedule 4 or 5 allocation must, within seven days of the withholding or stopping of an allocation in terms of section 18 or 19, submit an amended payment schedule to the National Treasury for approval. (b) No transfers may be made until the National Treasury has approved the amended payment schedule. (2) For purposes of better debt and cash-flow management or addressing financial the mismanagement or financial misconduct or slow or accelerated expenditure, National Treasury may amend any payment schedule for an allocation listed in Schedule 2, 3, 4 or 5, after notifying, in the case of— (a) an allocation to a province, the accounting officer of the provincial treasury in question; (b) an allocation to a municipality, the accounting officer of the national department responsible for local government; a Schedule 4 or 5 allocation, the relevant transferring national officer. (3) The amendment of a payment schedule in terms of subsection (1) or (2) must take (c) 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. 5 10 15 20 (4) The transferring national officer must immediately inform the receiving officer of 25 any amendment to a payment schedule in terms of subsection (1) or (2). Transfers made in error or fraudulently 25. (1) Despite anything to the contrary in any legislation, 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 national officer must, without delay, recover an overpayment referred to subsection (1), unless an instruction has been issued in terms of subsection (3). (3) The National Treasury may instruct that the recovery referred to in subsection (2) be effected by set-off against future transfers to the affected province, municipality or public entity in terms of a payment schedule. New allocations during financial year and Schedule 7 allocations 26. (1) If further allocations are made to provinces or municipalities, as envisaged in terms of section 6(3), the National Treasury must, before the transfer of any funds to a province or municipality, by notice in the Gazette and as applicable— (a) amend any allocation or framework published in terms of section 16(1), as amended in terms of section 16(2); (b) publish the allocation per municipality for any new Part B of Schedule 5 allocation or the indicative allocation per municipality for any new Part B of Schedule 6 allocation; or (c) publish a framework for any new Schedule 4, 5, 6 or 7 allocation. 30 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 47 No 10 of 2014 47 (5) Ku hundzisela ka avelo ra Xedulu ya 4 kumbe 5 eka masipala swi fanele ku endliwa hi ku landzelela lembe ximali ra masipala. Ku nciciwa ka xedulu ya mahakelelo 24. (1) (a) Hi ku landza xiyengetsongo xa (2), mutirhi loyi a hundziselaka wa avelo ra Xedulu ya 4 kumbe 5 u fanele ku yisa ku cinciwa ka xedulu ya mahakelelo eka Vutameri bya Timali bya Rixaka ku kuma mpfumelelo eka nkarhi wa masiku ya nkombo ya ku yimisiwa ka avelo hi ku landza Xedulu ya 18 kumbe 19. (b) A ku nga vi na ku hundzislea ku nga ta endliwa ku fikela loko Vutameri bya Timali bya Rixaka byi pfumelerile ku cinciwa ka xedulu ya mahakelelo. (2) Hi swikongomelo swo va na xikweleti xa kahle na vulawuri bya mafambiselo ya kahle ya timali kumbe ku lulamisa matirhiselo yo biha ya timali kumbe matikhomele yo biha eka swa timali kumbe ku tirhisiwa ka xiyimo xa le hansi kumbe xa le henhla ka timali, Vutameri bya Timali bya Rixaka byi nga ha cinca xedulu ya mahakelelo eka avelo leri xaxametiweke eka Xedulu ya 2, 3, 4 kumbe 5, endzhaku ka loko byi tivisile, eka— (a) avelo ra xifundzankulu, mutirhi wa tiakhawunti wa vutameri bya timali bya 5 10 15 xifundzankulu; (b) avelo ra masipala, mutirhi wa tiakhawunti wa ndzawulo ya rixaka loyi a nga na vutihlamuleri bya mfumo wa muganga; (c) Avelo ra Xedulu ya 4 kumbe 5, mutirhi loyi a hundziselaka wa rixaka loyi a 20 faneleke. (3) Ku cinciwa ka xedulu ya mahakelelo hi ku landza xiyengetsongo xa (1) kumbe (2) xi fanele ku tekela enhlokweni— (a) ku tiboha ka matirhiselo ya timali ya n’hweti ya swifundzankulu kumbe timasipala; (b) mali ya tiko leyi nga yisiwa eka swifundzankulu kumbe timasipala; na (c) ku hunguta nxungeto na ku durheriwa ko hakela swikweleti eka swiyenge hinkwaswo leswinharhu swa mfumo. (4) Mutirhi loyi a hundziselaka wa rixaka u fanele ku tivisa mutirhi loyi a amukelaka hi ku cinciwa ka xedulu ya mahakelelo hi xihatla hi ku landza xiyengetsongo xa (1) kumbe (2). Ku hundzisela lo ku endliweke hi xihoxo kumbe hi vuxisi 25. (1) Hambiloko ku ri na swin’wana leswi hambanaka leswi nga eka nawu wihi kumbe wihi, ku hundziseriwa ka avelo leri nga hundzisa hakelo eka xifundzankulu, masipala kumbe vandla ra vanhu hi xihoxo kumbe hi vuxisi swi tekiwa swi nga fanelanga ku ya eka xifundzankulu xolexo, masipala kumbe vandla ra vanhu, tanihlaha xiyimo xi nga ta va xi ri hakona. (2) Mutirhi loyi a hundziselaka wa rixaka loyi a nga na vutihlamuleri u fanele ku vuyisela hakelo leyi hundziseke leyi vuriweke eka xiyengetsongo xa (1), handle ko heta nkarhi, handlekaloko ku nyikiwe xileriso hi ku landza xiyengentsongo xa (3). (3) Vutameri bya Timali bya Rixaka byi nga ha lerisa leswaku ku vuyiseriwa lo ku langutiweke eka xiyengetsongo xa (2) ku endliwa hi ku tirhisa ku hundzisela ka nkarhi lowu taka eka xifundzankulu lexi khumbekaka, masipala kumbe vandla ra vanhu hi ku landza xedulu ya mahakelelo. Maavelo yantshwa eka lembe ximali na maavelo ya Xedulu ya 7 25 30 35 40 45 26. (1) Loko ku endliwa maavelo yo engetela eka swifundzankulu kumbe timasipala, tanihilaha swi nga langutisiwa hakona eka xiyenge xa 6(3), Vutameri bya Timali bya Rixaka byi fanele ku tivisa loko ku nga si va na ku hundziseriwa ka timali to karhi eka Gazete naswona laha swi faneleke— (a) ku cinca avelo kumbe rimba leri hangalasiweke hi ku landza xiyenge xa 15(1), 50 tanihlaha swi cinciweke hakona hi ku ya hi xiyenge xa 16(2); (b) ku hangalasa avelo ro ya hi masipala eka Xiphemu xin’wana na xin’wana lexintshwa xa B xa avelo ra Xedulu ya 5 kumbe avelo ro kombisa ku ya hi masipala eka Xiphemu xin’wana na xin’wana lexintshwa xa B xa avelo ra Xedulu ya 6; kumbe (c) ku hangalasa rimba ra avelo rin’wana na rin’wana lerintshwa ra avelo ra 55 Xedulu ya 4, 5, 6 kumbe 7. 48 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 48 (2) Section 16(2) and (3) applies with the necessary changes to allocations and frameworks published in terms of subsection (1). (3) (a) The transferring national officer may, with the approval of the National Treasury, transfer a Schedule 7 allocation to a province or municipality within a period from three days up to three months following a declared disaster in terms of the conditions of the Disaster Management Act, 2002 (Act No. 57 of 2002). (b) The transferring national 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. 5 (c) The National Treasury must publish a Schedule 7 allocation by notice in the 10 Gazette within 21 days after being notified in terms of paragraph (b). (d) A Schedule 7 allocation transferred to a province or municipality must be appropriated either in the provincial adjustments appropriation legislation, municipal adjustments budgets or other appropriation legislation. Preparations for 2015/16 financial year and 2016/17 financial year 27. (1) (a) A category C municipality that receives a conditional allocation in terms of this Act must, using the indicative conditional allocations to that municipality for the 2015/16 financial year and the 2016/17 financial year as set out in Column B of the Schedules to this Act, by 2 October 2014— (i) agree on the provisional allocations and the projects to be funded from those allocations in the 2015/16 financial year and the 2016/17 financial year with each category B municipality within the category C municipality’s area of jurisdiction; and submit to the transferring national officer— (aa) the provisional allocations referred to in subparagraph (i); and (bb) the projects referred to in subparagraph (i), listed per municipality. (ii) (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 national officer to facilitate agreement. (c) The transferring national officer must take all necessary steps to facilitate agreement as soon as possible, but no later than 60 days after receiving a request referred to in paragraph (b). (d) Any proposed amendment or adjustment of the allocations that is intended to be published in terms of section 30(3)(b) must be agreed with the relevant category B municipality, the transferring national officer and the National Treasury, before publication and the submission of the allocations referred to in paragraph (a)(ii). (e) If agreement is not reached between the category C municipality and the category B municipality on the provisional allocations and projects referred to in paragraph (a) before 2 October 2014, the National Treasury may determine the provisional allocations and provide those provisional allocations to the affected municipalities and the transferring national officer. (f) (i) The transferring national officer must submit the final allocations based on the provisional allocations referred to in paragraph (a)(i) and (ii) and (e) to the National Treasury by 5 December 2014. (ii) If the transferring national officer fails to submit the allocations referred to in subparagraph (i) by 5 December 2014, the National Treasury may determine the appropriate allocations, taking into consideration the indicative allocations for the 2015/16 financial year. (2) (a) The transferring national officer of a conditional allocation, using the indicative conditional allocations for the 2015/16 financial year and the 2016/17 financial year as set out in Column B of the affected Schedules to this Act, must, by 2 October 2014, submit to the National Treasury for approval— 15 20 25 30 35 40 45 50 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 49 No 10 of 2014 49 (2) Xiyenge xa 16(2) na (3) xa tirha na ku cinca lo ku faneleke eka maavelo na marimba lawa ya hangalasiweke hi ku landza xiyengentsongo xa (1). (3) (a) Hi mpfumelelo wa Vutameri bya Timali bya Rixaka, Mutirhi loyi a hundziselaka wa rixaka a nga ha hundzisela avelo ra Xedulu ya 7 eka xifundzankulu kumbe masipala eka nkarhi wa masiku manharhu ku ya eka tin’hweti tinharhu ku landzela khombo leri vuriweke hi ku landza swipimelo swa Disaster Management Act, 2002 (nawu wa No. 57 wa 2002). (b) Mutirhi loyi a hundziselaka wa rixaka u fanele ku tivisa vutameri bya timali lebyi faneleke bya xifundzankulu na Vutameri bya Timali bya Rixaka ku nga si hela 14 wa masiku hi ku hundziseriwa ka avelo ra Xedulu ya 7 eka xifundzankulu kumbe masipala. (c) Vutameri bya Timali bya Rixaka byi fanele ku hangalasa avelo ra Xedulu ya 7 hi ku tivisa eka Gazete eka nkarhi wa 21 wa masiku endzhaku ko tivisiwa hi ku landza ndzimana ya (b). (d) Avelo ra Xedulu ya 7 leri hundziseriweke eka xifundzankulu kumbe masipala ri fanele ku aviwa hi ku ringana ku nga ha va hi nawu wo cinca nkavelo wa xifundzankulu, mipimanyeto yo cinca ya xifundzankulu kumbe milawu yin’wana ya nkavelo. Malulamiselo ya lembe ximali ra 2015/16 na lembe ximali ra 2016/17 27. (1) (a) Masipala wa nkhetekanyo wa C lowu amukelaka avelo leri nga na swipimelo hi ku landza Nawu lowu, hi ku tirhisa avelo yo kombisa lawa ya nga na swipimelo eka masipala wolowo ra lembe ximali ra 2015/16 na lembe ximali ra 2016/17 tanihilaha swi nga vekiwa hakona eka kholomo ya B ya Tixedulu ta Nawu lowu, hi 2 Nhlangula 2014, wu fanele— (i) ku pfumelelana na maavelo ya nkarhinyana na tiphurojeke leti faneleke ku hakeleriwa ku suka eka maavelo wolawo eka lembe ximali ra 2015/16 na ra 2016/17 na masipala wun’wana na wun’wana wa lembe ximlai nkhetekanyo wa B eka ndhawu ya masipala wa nkhetekanyo wa C; na (ii) ku yisela mutirhi loyi a hundziselaka wa rixaka— (aa) maavelo ya nkarhinyana lawa ya vuriweke eka ndzinamana leyintsongo ya (i); na 5 10 15 20 25 (bb) tiphurojeke leti vuriweke eka ndzimana leyintsongo ya (i), leti 30 xaxametiweke ku ya hi masipala. (b) Loko masipala wa Nkhetekanyo wa C na masipala wa nkhetekanyo wa B ti nga fikeleli ntwanano hi maavelo na tiphurojeke leti vuriweke eka ndzimana ya (a), masipala wa nkhetekanyo wa C wu fanele ku kombela mutirhi loyi a hundziselaka wa rixaka loyi a faneleke ku vevukisa ntwanano. (c) Mutirhi loyi a hundziselaka wa rixaka u fanele ku teka magoza hinkwawo lawa ya faneleke ku olovisa ntwanano hi xihatla lexi kotekaka, ku nga si hela masiku ya 60 endzhaku ko kuma xikombelo lexi vuriweke eka ndzimana ya (b). (d) Ku cinciwa kwihi kumbe kwihi lo ku ringanyetiweke kumbe ku lulamisa ka maavelo lawa ya nga ta kandziyisiwa hi ku landza xiyenge xa 30(3)(b) swi fanele ku twananiwa na masipala lowu faneleke wa nkhetekanyo wa B, mutirhi loyi a hundziselaka wa rixaka na Vutameri bya Timali bya Rixaka, loko ku nga si kandziyisiwa na loko ku nga si yisiwa maavelo lawa ya vuriweke eka ndzimana ya (a)(ii). (e) Loko ku nga fikeleriwi ntwanano exikarhi ka masipala wa nkhetekanyo wa C na masipala wa nkhetekanyo wa B eka maavelo ya nkarhinyana na tiphurojeke leti vuriweke eka ndzimana ya (a) loko ku nga si fika 3 Nhlangula 2014, Vutameri bya timali bya Rixaka byi nga ha veka maavelo ya nkarhinyana na ku lulamisela maavelo wolawo ya nkarhinyana eka timasipala leti khumbekaka na mutirhi loyi a hundziselaka wa rixaka. (f) (i) Mutirhi loyi A hundziselaka wa rixaka u fanele ku yisa maavelo yo hetelela lawa ya simekiweke eka maavelo ya nkarhinyana lawa ya vuriweke eka ndzimana ya (a)(i) na (ii) na (e) eka Vutameri bya Timali bya Rixaka hi 5 N’wendzamhala 2014. (ii) Loko mutirhi loyi a hundziselaka wa rixaka a hluleka ku yisa maavelo lawa ya vuriweke eka ndzimana leyitsongo ya (i) hi 5 N’wendzamhala 2014, Vutameri bya Timali bya Rixaka byi nga ha veka maavelo lawa ya faneleke, byi ri karhi byi tekela enhlokweni maavelo lawa ya kombisaka ya lembe ximali ra 2015/16. (2) (a) Mutirhi loyi a hundziselaka wa rixaka wa avelo leri nga na swipimelo, hi ku tirhisa maavelo yo kombisa lawa ya nga na swipimelo ya lembe ximali ra 2014/15 na lembe ximali ra 2016/17 tanihilaha swi vekiweke hakona eka Kholomo ya B ya Tixedulu leti khumbekaka eka Nawu lowu, u fanele ku yisa xikombelo eka Vutameri bya Timali bya Rixaka ku kuma mpfumelelo hi 2 Nhlangula 2014— 35 40 45 50 55 60 50 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 50 (i) the provisional allocations to each province or municipality in respect of new conditional allocations to be made in the 2015/16 financial year; (ii) any amendments to the indicative allocations for each province or municipal- ity set out in Column B of the affected Schedules in respect of existing conditional allocations; and the draft frameworks for the allocations referred to in subparagraphs (i) and (ii) in the format to be determined by the National Treasury. (iii) (b) Any proposed amendment or adjustment for the 2015/16 financial year of the allocation criteria of an existing conditional allocation must be agreed with the National Treasury before the submission of the provisional allocations and draft frameworks referred to in paragraph (a)(ii) and (iii). (c) If the transferring national officer fails to comply with paragraph (a) by 2 October 5 10 2014, the National Treasury may determine— the provisional allocations in paragraph (a)(i); (i) (ii) any amendments to the indicative allocations contemplated in paragraph 15 (iii) (a)(ii); and the draft frameworks for the allocations referred to in paragraph (a)(iii), and submit the information to the affected provinces or municipalities. (d) (i) The transferring national officer must, under his or her signature, submit the final allocations and frameworks based on the provisional allocations and frameworks referred to in paragraph (a)(i) and (ii) to the National Treasury by 5 December 2014. (ii) The transferring national officer may in writing delegate to an employee of his or her department the signing off envisaged in subparagraph (i), and, in the event of such delegation, a copy of the written delegation must accompany the allocations and frameworks submitted in terms of subparagraph (i). (iii) If the transferring national officer fails to submit the allocations and frameworks referred to in subparagraph (i) by 5 December 2014, the National Treasury may determine the appropriate allocations and frameworks taking into consideration the indicative allocations for the 2015/16 financial year. (3) The National Treasury may instruct transferring national 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 times before the start of the 2015/16 financial year. (4) (a) For purposes of the Education Infrastructure Grant or Health Facility Revitalisation Grant in the 2015/16 financial year, the accounting officer of the relevant provincial department must, in the format and on the date determined by the National Treasury, submit to the transferring national officer, the relevant provincial treasury and the National Treasury— (i) approved project proposals for all projects in the planning stage in the 2015/16 financial year and 2016/17 financial year; and (ii) approved concept reports for all projects in the design or construction stage in the 2015/16 financial year. (b) For purposes of the Education Infrastructure Grant or Health Facility Revitalisation Grant in the 2016/17 financial year, the accounting officer of the relevant provincial department must, in the format and on the date determined by the National Treasury, submit to the transferring national officer, the relevant provincial treasury and the National Treasury— (i) a user asset management plan for all infrastructure programmes for a period of at least 10 years; and (ii) an infrastructure programme management plan including at least a construc- tion procurement strategy for infrastructure programmes or projects envis- aged to commence within the period for the medium term expenditure framework. 20 25 30 35 40 45 50 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 51 No 10 of 2014 51 (i) maavelo ya nkarhinyana eka xifundzankulu xin’wana na xin’wana kumbe masipala mayelana na maavelo lamantshwa lawa ya nga na swipimelo lawa ya nga ta endliwa eka lembe ximali ra 2015/16; (ii) ku cinca kwihi kumbe kwihi eka maavelo yo kombisa eka xifundzankulu xin’wana na xin’wana kumbe masipala lawa ya andlariweke eka Kholomo ya B ya Tixedulu leti khumbekaka mayelana na maavelo lawa ya nga kona lawa ya nga na swipimelo; na (iii) mpfapfarhuto wa marimba ya maavelo lawa ya vuriweke eka tindzimana letitsongo ta (i) na (ii) hi xivumbeko lexi nga ta vekiwa hi Vutameri bya timali bya Rixaka. (b) ku cinca kwihi kumbe kwihi loku ringanyetiweke kumbe ku lulamisa eka lembe ximali ra 2015/16 ka endlelo ra avelo eka avelo leri nga na swipimelo leri se ri nga kona swi fanele ku pfumelelaniwa na Vutameri bya Timali bya Rixaka loko ku nga si yisiwa maavelo ya nkarhinyana na mpfapfarhuto wa marimba lowu vuriweke eka ndzimana ya (a)(ii) na (iii). (c) Loko mutirhi loyi a hundziselaka wa rixaka a hluleka ku landzelela ndzimana ya (a) hi 2 Nhlangula 2014, Vutameri bya Timali bya Rixaka byi nga ha veka— (i) maavelo ya nkarhinyana eka ndzimana ya (a)(i); (ii) ku cinca kwihi kumbe kwihi ka maavelo lawa ya langutisisiweke eka ndzimana ya (a)(ii); na (iii) mpfapfarhuto wa marimba ya maavelo lawa ya vuriweke eka ndzimana ya (a)(iii), na ku yisa mahungu wolawo eka swifundzankulu leswi khumbekaka na timasipala. (d) (i) Ehansi ka nsayino wa yena, mutirhi loyi a hundziselaka wa rixaka u fanele ku yisa maavelo yo hetelela na marimba lawa ya simekiweke eka maavelo ya nkarhinyana na marimba lawa ya vuriweke eka ndzimana ya (a)(i) na (ii) eka Vutameri bya Timali bya Rixaka hi 5 N’wendzamhala 2014. (ii) Mutirhi loyi a hundziselaka wa rixaka, hi ku tsala, a nga ha rhumela mutirhi wa ndzawulo ya yena ku sayina lo ku langutisiweke eka ndzimana leyintsongo ya (i), naswona loko ku va na ku rhumiwa koloko, khopi ya varhumiwa yi fanele ku fambisana na maavelo na marimba lawa ya yisiwaka hi ku landza ndzimana leyintsongo ya (i). (iii) Loko mutirhi loyi a hundziselaka wa rixaka a hluleka ku yisa maavelo na marimba lawa ya vuriweke eka ndzimana leyintsongo ya (i) hi 5 N’wendzamhala 2014, Vutameri bya Timali bya Rixaka byi nga ha veka maavelo lawa ya faneleke na marimba byi ri karhi byi tekela enhlokweni maavelo yo kombisa ya lembe ximali ra 2015/16. (3) Vutameri bya timali bya Rixaka byi nga ha lerisa vatirhi lava hundziselaka va rixaka, vatirhi va tiakhawunti va vutameri bya timali bya swifundzankulu na vatirhi lava amukelaka ku yisa Mikhunguhato ta vona na mahungu ya avelo rihi kumbe rihi leri nga na swipimelo tanihilaha byi nga ta vona swi fanerile hi mikarhi leyi vekiweke loko ku nga si sungula lembe ximali ra 2015/16. (i) (4) (a) Hi swikongomelo swa Nyiko ya Switrhisiwa swa Dyondzo kumbe Nyiko ya Mpfuxeto wo Vevukisa Rihanyu eka lembe ximali ra 2015/16, mutirhi wa tiakhawunti wa ndzawulo leyi khumbekaka ya xifundzankulu, hi ndlela na siku leri vekiweke hi Vutameri bya timali bya Rixaka, u fanele ku yisa eka mutirhi loyi a hundziselaka wa rixaka, vutameri bya timali bya xifundzankulu na Vutameri bya Timali bya Rixaka— swiringanyeto leswi pfumeleriweke swa phurojeke eka tiphurojeke hinkwato ta ha ri eka xiyimo xo pulana eka lembe ximali ra 2015/16 na lembe ximali ra 2016/17; na swiviko swa khonsepe leyi pfumeleriweke ya tiphurojeke hinkwato eka xiyimo xo dizayina kumbe ku vumba eka lembe ximali ra 2015/16. (b) Hi swikongomelo swa Nyiko ya Switirhisiwa swa Dyondzo kumbe Nyiko ya Mpfuxeto wo Vevukisa Rihanyu eka lembe ximali ra 2016/17 mutirhi wa tiakhawunti wa ndzawulo leyi khumbekaka ya xifundzankulu, hi ndlela na siku leri vekiweke hi Vutameri bya Timali bya Rixaka, u fanele ku yisa eka mutirhi loyi a hundziselaka wa rixaka, vutameri bya timali bya xifundzankulu na Vutameri bya Timali bya Rixaka— (i) pulani yo kambela vatirhisi eka minongonoko hinkwayo ya switirhisiwa ya (ii) nkarhi wa kwalomu ka 10 ra malembe; na (ii) pulani ya vulawuri bya nongonoko wa switirhisiwa ku katsa na qingha ra makumele ya swa vuaki eka minongonoko ya switirhisiwa kumbe tiphurojeke leti languteriweke ku sungula eka rimba ra matirhiselo ya timali ra nkarhi wa le xikarhi. 5 10 15 20 25 30 35 40 45 50 55 60 52 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 52 (c) The National Treasury must notify the transferring national officer and the affected provincial departments which infrastructure programmes and projects it will propose for full or partial funding through the grant in the financial years in question. Transfers before commencement of Division of Revenue Act for 2015/16 financial year 5 28. (1) Despite sections 3(2), 7(2) and 8(2), if the Division of Revenue Act for the 2015/16 financial year has not commenced before or on 1 April 2015, the National Treasury may determine that an amount not exceeding 45 per cent of the total amount of each allocation made in terms of section 3(1), 7(1) or 8(1) be transferred to the relevant province or municipality as a direct charge against the National Revenue Fund. (2) If an amount of an allocation, made in terms of section 7(1) or 8(1), is transferred in terms of subsection (1), the amount is, with the necessary changes, subject to the applicable framework for the 2014/15 financial year and the other requirements of this Act as if it is an amount of an allocation for the 2014/15 financial year. CHAPTER 5 DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY Duties of municipalities 29. (1) (a) In addition to the requirements of the Municipal Finance Management Act, the accounting officer of a category C municipality must, within 10 days after this Act takes effect, submit to the National Treasury 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 2014/15 financial year, the 2015/16 financial year and the 2016/17 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 will be implemented, and agree in writing which municipality is responsible for the operational costs and the collection of user fees. (3) A category C municipality must ensure that it does not duplicate a function currently performed by a category B municipality and must transfer funds for the provision of services, including basic services, to the relevant category B municipality that is providing municipal services, despite the fact that— 10 15 20 25 30 35 (a) the category C municipality retains the function in terms of the Municipal Structures Act; and 40 (b) a service delivery agreement for the provision of services by the category B municipality on behalf of the category C municipality has not been concluded. (4) A category B municipality which is not authorised to perform a function in terms of the Municipal Structures Act may not extend the scope or type of services that it currently provides, without— (a) entering into a service delivery agreement with the category C municipality which is authorised to perform the function in terms of the Municipal Structures Act; or (b) obtaining authorisation to perform the function in terms of the Municipal Structures Act. 45 50 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 53 No 10 of 2014 53 (c) Vutameri bya Timali bya Rixaka byi fanele ku tivisa mutirhi loyi a hundziselaka wa rixaka na tindzawulo leti khumbekaka ta xifundzankulu hi minongonoko ya switirhisiwa na tiphurojeke leti byi nga ta ringanyeta leswaku yi hakeleriwa ka xiphemu kumbe ku hakeleriwa hi ku hetiseka hi nyiko eka lembe ximali leri khumbekaka. Ku hundziseriwa ka timali loko ku nga si sungula Division of Revenue Act eka lembe ximali ra 2015/16 5 28. (1) Hambileswi ku nga na swiyenge swa 3(2), 7(2) na 8(2), loko Division of Revenue Act wa lembe ximali ra 2015/16 wu nga si sungula ku tirha loko ku nga si fika kumbe hi 1 Dzivamusoko 2015, Vutameri bya Timali bya Rixaka byi nga ha veka leswaku ntsengo lowu nga hundziki 45 wa tiphesente ta ntsengo hinkwawo wa avelo rin’wana na rin’wana leri endliweke hi ku landza xiyenge xa 3(1), 7(1) kumbe 8(1) ri hundziseriwa eka xifundzankulu lexi faneleke kumbe masipala tanihi chaji yo kongoma ehenhla ka Nkwama wa Mali ya Tiko wa Rixaka. (2) Loko ntsengo wa avelo leri endliweke hi ku landza xiyenge xa 7(1) kumbe 8(1) wu hundzisiwa hi ku landza xiyenge xa (1), ntsengo wu ta landza rimba leri tirhaka ra lembe ximali ra 2014/15 ku ri na ku cinca loku faneleke na swilaveko swin’wana swa Nawu lowu onge hiloko wu ri ntsengo wa avelo ra lembe ximali ra 2014/15. 10 15 KAVANYISA KA 5 MITIRHO NA MATIMBA YA MASIPALA, MIKWAMA YA MALI TA TIKO YA SWIFUNDZANKULU NA VUTAMERI BYA TIMALI BYA RIXAKA 20 Mitirho ya masipala 29. (1) (a) Ku engetelela eka swilaveko swa Municipal Finance Management Act, mutirhi wa tikahwunti wa masipala wa nkhetekanyo wa C u fanele ku yisa mpimanyeto wa lembe ximali ra 2014/15, lembe ximali ra 2015/16 na lembe ximali ra 2016/17, eka Vutameri bya Timali bya Rixaka na timasipala hinkwato ta nkhetekanyo wa B leti nga ehansi ka ndhawu yo tirha ya masipala wolowo eka nkarhi wa 10 ra masiku endzhaku kaloko Nawu lowu wu sungule ku tirha, tanihilaha swi nga vekiwa hakona hi ku landza xiyenge xa 16 xa Municipal Finance Management Act, handlekaloko mpimanyeto wu yisiwile hi ku landza nawu wini kumbe wihi loko ku nga si hela 10 ra masiku. (b) Mpimanyeto wu fanele ku komba maavelo hinkwawo ku suka eka nkavelo wa wona wo ringana na maavelo lawa ya nga na swipimelo lawa ya nga ta hundziseriwa eka masipala wa nkhetekanyo wa B lowu nga ehansi ka ndhawu yo tirha ya masipala wa nkhetekanyo wa C na ku humesela erivaleni endlelo ro avela timali exikarhi ka timasipala ta nkhetekanyo wa B. (2) Loko wu nga si tirhisa phurojeke yihi kumbe yihi ya mati, gezi, magondzo kumbe vukorhokeri byihi kumbe byihi bya masipala, Masipala wa nkhetekanyo wa C lowu nyikaka vukorhokeri bya masipala wu fanele ku tihlanganisa na timasipala ta nkhetekanyo wa B leti phurojeke yi nga ta tirhiwa eka ndhawu ya tona ya vulawuri, na ku twanana hi ku tsala leswaku i masipala wihi wu nga na vutihlamuleri bya ku durheriwa hi matirhelo na ku hlengeleta timali ta vatirhisi. (3) Masipala wa nkhetekanyo wa C wu fanele ku tiyisisa leswaku a wu vuyeleri ntirho lowu nga ku endliweni hi masipala wa nkhetekanyo wa B naswona wu fanele ku hundzisela timali to lulamisela vukorhokeri, ku katsa vukorhokeri bya masungulo eka masipala wa nkhetekanyo wa B lowu lulamiselaka vukorhokeri bya masipala, swi nga ri na mhaka leswaku— (a) masipala wa nkhetekanyo wa C wu hlayisa ntirho hi ku landza Municipal Structures Act; na (b) ntwanano wa manyikelo ya vukorhokeri byo lulamisela vukorhokeri hi masipala wa nkhetekanyo wa B hi ku yimela masipala wa nkhetekanyo wa C a wu si fika emakumu. (4) Masipala wa nkhetekanyo wa B lowu nga nyikiwangiki matimba yo endla ntirho hi ku landza Municipal Structures Act wu nga ka wu nga engeteleli ndhawu yo tirha kumbe muxaka wa vukorhokeri lebyi wu nga ku byi nyikeni, handle— (a) ko nghena eka ntwanano wo nyika vukorhokeri na masipala wa nkhetkanyo wa C lowu nga pfumeleriwa ku endla ntirho hi ku landza Municipal Structures Act; kumbe (b) ku kuma mpfumelelo wo endla ntirho hi ku landza Municipal Structures Act. 25 30 35 40 45 50 55 54 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 54 (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 that 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). (b) Sections 18(4) and 19(2), (3) and (4) of this Act and section 216 of the Constitution apply, with the necessary changes, to the withholding or stopping of an allocation in accordance with paragraph (a). (c) If an allocation is stopped in terms of this subsection, the National Treasury may, after consultation with the transferring national 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 will be spent by the end of the 2014/15 financial year or the 2015/16 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. (8) A municipality with a level three accreditation for the Human Settlements Development Grant must— 5 10 15 20 25 (a) ensure that it reports on financial and non-financial performance related to the 30 (b) requirements specified in the relevant framework; and submit the reports to the receiving officer, the transferring national officer and the National Treasury. Duties and powers of provincial treasuries 30. (1) A provincial treasury must reflect allocations listed in Part A of Schedule 5 to 35 the province separately in the appropriation Bill of the province. (2) (a) A provincial treasury must, on the same day that its budget is tabled in the provincial legislature, or a date not later than 14 days after this Act takes effect, approved by the National Treasury, publish by notice in the Gazette— (i) (ii) (iii) (iv) (v) (vi) the indicative allocation per municipality for every allocation to be made by the province to municipalities from the province’s own funds; the indicative allocation to be made per school and per hospital in the province; 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 such a programme; the envisaged division of the allocation envisaged in subparagraphs (i) and (ii), in respect of each municipality, school and hospital, for the 2015/16 financial year and the 2016/17 financial year; 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; and the budget of each school and each hospital in a format determined by the National Treasury. 40 45 50 55 (b) The allocations and budgets referred to in paragraph (a) must be regarded as final when the provincial appropriation Act takes effect. GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 55 No 10 of 2014 55 (5) (a) Loko ku nga si sungula lembe ximali, masipala wa nkhetekanyo wa C na masipala wa nkhetekanyo wa B ti fanele ku twanana hi xedulu ya mahakelelo mayelana na maavelo lawa ya vuriweke eka xiyengetsongo xa (1)(b) ku va yi hundziseriwa eka masipala wa nkhetekanyo wa B eka lembe ximali rero, naswona masipala wa nkhetekanyo wa C wu fanele ku yisa Xedulu yoleyo ya mahakelelo eka Vutameri bya Timali bya Rixaka ku nga si sungula lembe ximali. (b) Masipala wa nkhetekanyo wa C wu fanele ku hundzisela hi ku landza xedulu ya mahakelelo leyi yisiweke hi ku landza ndzimana ya (a). (6) (a) Vutameri bya Timali bya Rixaka byi nga ha yimisa avelo rihi kumbe rihi ra masipala wa nkhetekanyo wa C na ku tlhlela byi ava nkavelo eka timasipala leti faneleke ta nkhetekanyo wa B loko masipala wa nkhetekanyo wa C wu hluleka ku— (i) endla maavelo lawa ya vuriweke eka xiyengetsongo xa (1)(b); (ii) fikelela ntwanano lowu langutisiweke eka xiyengetsongo xa (2); kumbe (iii) ku yisa Xedulu ya mahakelelo hi ku landza xiyengetsongo xa (5)(a). (b) Swiyenge swa 18(4) na 19(2), (3) na (4) swa Nawu lowu na xiyenge xa 216 xa Vumbiwa swa tirha, na ku cinca lo ku faneleke, eka ku khoma kumbe ku yimisa avelo hi ku landza ndzimana ya (a). (c) Loko ku yimisiwaka avelo hi ku landza xiyengentsongo lexi, endzhaku ko tihlanganisa na mutirhi loyi a hundziselaka wa rixaka, Vutameri bya Timali bya Rixaka byi nga ha veka leswaku xiphemu xa avelo lexi nga ta ka xi nga tirhisiwi xi tlhela xi averiwa masipala wun’we kumbe to tala endzhaku ko tihlanganisa na mutirhi loyi a hundziselaka wa rixaka, loko ku ri leswaku avelo rero ri ta tirhisiwa hi ku hela ka lembe ximali ra 2014/15 kumbe lembe ximali ra 2015/16. (7) Masipala wu fanele ku tiyisisa leswaku avelo rihi kumbe rihi leri endliwaka hi ku landza Nawu lowu, kumbe hi xifundzankulu kumbe masipala wun’wana, lowu nga vonakiki eka mpimanyeto wa wona tanihilaha swi vekiweke hakona hi ku landza xiyenge xa 16 xa Municipal Finance Management Act, ra kombisiwa eka mpimanyeto wa wona ku va wu pfumeleriwa hi ku landza xiyenge xa 24 xa Municipal Finance Management Act. 5 10 15 20 25 (8) Masipala lowu nga na ku tiyisisiwa ka levhele ya nharhu xa Nyiko ya Nhluvukiso 30 wa Vutshamiso bya Vanhu wu fanele ku— (a) tiyisisa leswaku wa vika hi matirhelo ya timali na lawa ya nga riki ya timali lawa ya fambelanaka na swilaveko leswi vuriweke eka rimba leri faneleke; na (b) ku yisa swiviko leswi lavekaka eka mutirhi loyi a amukelaka, mutirhi loyi a hundziselaka wa rixaka na Vutameri bya Timali bya Rixaka. Mitirho ya vutameri bya timali bya swifundzankulu 30. (1) Vutameri bya timali bya xifundzankulu byi fanele ku komba maavelo lawa ya xaxametiweke eka Xiphemu xa A xa Xedulu ya 5 ya xifundzankulu ya ri woxe eka Nawumbisi wa nkavelo wa xifundzankulu. (2) (a) Hi siku leri mpimanyeto wa vutameri bya timali bya xifundzankulu wu andlariwaka eka huvo yo endla milawu ya xifundzankulu, kumbe hi siku leri nga riki endzhaku ka 14 wa masiku Nawu lowu wu sungule ku tirha, leri pfumeleriweke hi Vutameri bya Timali bya Rixaka, byi fanele ku hangalasa hi ku tivisa eka Gazete— (i) avelo ro kombisa ku ya masipala ra avelo rin’wana na rin’wana leri endliweke hi xifundzankulu eka timasipala ku suka eka timali ta xifundzankulu; (ii) avelo ro kombisa leri endliweke hi xikolo na xibedlhele eka xifundzankulu; (iii) avelo ro kombisa ra vandla ra vanhu ra rixaka kumbe ra xifundzankulu ro tirhisa nongonoko lowu hakeleriweke hi avelo ra xiphemu Xa A xa Xedulu ya 5 hi ku yimela xifundzankulu kumbe ku pfuna lo ku lulamiseriweke xifundzankulu eku tirhiseni nongonoko wolowo; (iv) ku aviwa lo ku languteriweke ka avelo leri languteriweke eka tindzimana letitsongo ta (i) na (ii), mayelana na masipala wun’wan na wun’wana, xikolo, na xibedlhele eka lembe ximali ra 2015/16 na lembe ximali ra 2016/17; swipimelo na mahungu man’wana mayelana na maavelo lawa ya vuriweke eka tindzimana letitsongo ta (i), (ii) na (iii) ku vevukisa mapimelo ya matirhelo na ku tirhisa swo nghenisiwa leswi lavekaka na mimbuyelo; na (v) (vi) mpimanyeto wa xikolo xin’wana na xin’wana na xibedlhele xin’wana na xin’wana hi xivumbeko lexi vekiweke hi Vutameri bya Timali bya Rixaka. 35 40 45 50 55 (b) Maavelo na mipimanyeto leyi vuriweke eka ndzimana ya (a) swi fanele ku tekiwa swi ri swo hetelela loko Nawu wa nkavelo wa xifundzankulu wu sungula ku tirha. 60 56 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 56 (c) If the provincial legislature amends its appropriation Bill, the provincial treasury must publish amended allocations and budgets by notice in the Gazette within 14 days after the appropriation Act takes effect, and those allocations and budget must be regarded as final. (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 14 February 2015 and takes effect on the date of the publication. (4) A provincial treasury must, as part of its report in terms of section 40(4)(b) and (c) of the Public Finance Management Act, in the format determined by the National Treasury, report on— 5 10 (a) actual transfers received by the province from national departments; (b) actual expenditure on such allocations, excluding Schedule 4 allocations, up 15 (c) to the end of that month; and actual transfers made by the province to municipalities and public entities, and actual expenditure by municipalities and public entities on such allocations, based on the latest information available from municipalities and public entities at the time of reporting. 20 (5) (a) A provincial treasury must— (i) ensure that a payment schedule is agreed between each provincial department and receiving institution envisaged in subsection (2)(a); (ii) ensure that transfers are made promptly to the relevant receiving officer in 25 (iii) terms of the agreed payment schedule; and submit the payment schedules to the National Treasury within 14 days after this Act takes effect. (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 national 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. 30 35 (8) On receipt of a request in terms of subsection (7), the National Treasury must— 40 (a) consult the transferring national 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 45 be taken to ensure the transfer. GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 57 No 10 of 2014 57 (c) Loko huvo yo endla milawu yi ya xifundzankulu yi cinca Nawumbisi wa nkavelo, vutameri bya timali bya xifundzankulu byi fanele ku kandziyisa ku cinciwa ka maavelo na mipimanyeto eka Gazete eka nkarhi wa 14 wa masiku endzhaku kaloko nawumbisi wa nkavelo wu sungule ku tirha, naswona maavelo wolawo na mpimanyeto swi fanele ku tekiwa swi ri swa makumu. (3) (a) Hambileswi ku nga na xiyengetsongo xa (2) kumbe nawu wihi kumbe wihi, vutameri bya timali bya xifundzankulu, hi ku landza rimba leri vekiweke hi Vutameri bya Timali bya Rixaka, byi nga ha cinca maavelo lawa ya vuriweke eka xiyengetsongo xa (2) kumbe ku endla maaavelo yo engetelela eka timasipala leti a ti nga hangalasiwanga hi ku landza xiyengetsongo xa (2). (b) Ku antswisiwa kwihi kumbe kwihi ka maavelo lawa ya hangalasiweke hi ku landza xiyengetsongo xa (2)(a) kumbe (c) swi fanele ku hangalasiwa hi ku tivisa eka Gazete ku nga si hundza 14 Nyenyenyani 2015 naswona swi sungula ku tirha hi siku ra ku kandziyisiwa. (4) Tanihi xiphemu xa xiviko hi ku landza xiyenge xa 40(4)(b) na (c) xa Public Finance Management Act, Vutameri bya timali bya xifundzankulu, byi fanele ku vika hi xivumbeko lexi vekiweke hi Vutameri bya Timali bya Rixaka, byi vika hi— (a) ku hundziseriwa ka xiviri lo ku amukeriweke hi xifundzankulu ku suka eka 5 10 15 tindzawulo ta rixaka; (b) ku tirhisiwa ka mali ka xiviri eka maavelo yo tano, ku nga katsiwi maavelo ya 20 Xedulu ya 4, ku fika ku hela ka n’hweti yoleyo; na (c) ku hundziseriwa ka xiviri lo ku endliweke hi xifundzankulu eka timasipala na mavandla ya vanhu na ku tirhisiwa ka mali ka xiviri hi timasipala na mavandla ya vanhu eka maavelo wolawo, ku ya hi mahungu ya nkarhi wolowo la wa ya nga kona eka timasipala na mavandla ya vanhu hi nkarhi wo vika. (5) (a) Vutameri bya timali bya xifundzankulu byi fanele— (i) ku tiyisisa leswaku ku van a ku twanana hi xedulu ya mahakelelo exikarhi ka ndzawulo yin’wana na yin‘wana ya xifundzankulu na vandla leri amukelaka leri langutisiweke eka xiyengetsongo xa (2)(a); (ii) ku tiyisisa leswaku ku hundziseriwa swi endliwa hi xihatla eka mutirhi loyi a amukelaka loyi a khumbekaka hi ku landza xedulu leyi pfumelelaniweke ya mahakelelo; na (iii) ku yisa tixedulu ta mahakelelo eka Vutameri bya Timali bya Rixaka eka nkarhi wa 14 wa masiku endzhaku ka loko Nawu lowu wu sungule ku tirha. (b) Loko ndzawulo ya rixaka na vandla leri amukelaka va nga pfumelelani na xedulu ya mahakelelo hi nkarhi ku va yi yisiwa eka Vutameri bya Timali bya Rixaka, endzhaku ko tihlanganisa na mutirhi loyi a hundziselaka wa rixaka, va fanele ku veka xedulu ya mahakelelo. (6) Loko Vutameri bya timali bya xifundzankulu byi hluleka ku hundzisela hi ku landza xiyengentsongo xa (5)(a), mutirhi loyi a amukelaka loyi a khumbekaka a nga ha kombela vutameri bya timali bya xifundzankulu ku hundzisa hi xihatla kumbe ku nyika swivangelo leswi tsariweke swa leswaku hikokwalahokayini ku hundziseriwa swi nga endliwanga ku nga si hela masiku ma (3) ya ntirho. (7) Loko vutameri bya timali bya xifundzankulu byi hluleka ku endla ku hundzisela lo ku komberiweke hi mutirhi loyi a amukelaka kumbe ku nyika swivangelo hi ku landza xiyengetsongo xa (6), kumbe loko mutirhi loyi a amukelaka a alelana na swivangelo leswi nyikiweke hi vutameri bya timali bya xifundzankulu swa leswaku hikokwalahokayini ku hundzisela swi nga endliwanga, mutirhi loyi a amukelaka a nga ha kombela Vutameri bya Timali bya Rixaka ku lavisisa mhaka yoleyo. 25 30 35 40 45 (8) Loko Vutameri bya Timali bya Rixaka byi kuma xikombelo hi ku landza 50 xiyengetsongo xa (7), Vutameri bya Timali bya Rixaka byi fanele— (a) ku tihlanganisa na mutirhi loyi a hundziselaka wa rixaka hi mhaka yoleyo; (b) ku lavisisa mhaka, ku kambela swivangelo swihi kumbe swihi leswi nyikiweke hi vutameri bya timali bya xifundzankulu swa leswaku hikokwalahokayini ku hundzisela swi nga endliwanga; (c) na ku lerisa vutameri bya timali bya xifundzankulu ku hundzisela hi xihatla kumbe ku nyika mutirhi loyi a amukelaka swivangelo swo tiyisisa leswaku hikokwalahokayini vutameri bya timali bya xifundzankulu byi endle kahle loko byi nga hundziselanga; na (d) ku tsundzuxa vutameri bya timali bya xifundzankulu na mutirhi loyi a amukelaka hi magoza lawa ya faneleke ku tekiwaka ku tiyisisa leswaku ku va na ku hundzisela. 55 60 58 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 Duties and powers of National Treasury 58 31. (1) The National Treasury must, within 14 days after this Act takes effect, submit a notice to all transferring national officers containing the details of the primary bank accounts of each province and municipality. (2) The National Treasury must, together with the statement envisaged in section 32(2) of the Public Finance Management Act, publish a report on actual transfers of all allocations listed in Schedules 4, 5, 6 and 7 or made in terms of section 26. (3) The National Treasury may, in any report it publishes that aggregates statements published by provincial treasuries envisaged in section 71(7) of the Municipal Finance Management Act, and in any report in respect of municipal finances, include a report on the equitable share and conditional allocations provided for in this Act. 5 10 CHAPTER 6 GENERAL Allocations by public entities to provinces or municipalities

1. National share includes conditional allocations to provincial and local spheres, general fuel 1. levy sharing with metropolitan municipalities, debt-service costs and the contingency reserve

2. The direct charges for the provincial equitable share are netted out 735 604 179 362 468 075 44 490 145 1 142 562 399 794 415 136 387 967 462 50 207 698 1 232 590 296 858 716 824 412 038 815 52 868 706 1 323 624 345 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 2014/15 Allocation R'000 52 154 185 20 883 346 68 672 720 78 138 477 43 274 194 29 354 919 9 651 945 24 706 979 35 631 310 362 468 075 Column B Forward Estimates 2015/16 R'000 55 389 093 22 223 230 74 214 209 83 347 554 46 108 942 31 448 977 10 276 650 26 527 825 38 430 982 387 967 462 2016/17 R'000 57 876 235 23 158 399 80 243 782 87 887 479 48 621 896 33 727 900 10 941 191 28 385 986 41 195 947 412 038 815 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 65 No 10 of 2014 65 XEDULU YA 1 KU AVIWA KO RINGANA KA MALI LEYI HLENGELETIWEKE ETIKWENI HINKWARO EXIKARHI KA SWIYENGE SWINHARHU SWA MFUMO Swiyenge swa Mfumo Kholomo ya A Kholomo ya B Avelo wa 2014/15 R'000 Ku bvumba ko ya Emahlweni 2015/16 R'000 2016/17 R'000 Rixaka 1,2 Xifundzankulu Muganga NTSENGO

1. Nkavelo wa rixaka wu katsa maavelo lawa ya nga na swipimelo eka swifundzankulu na swiyenge swa muganga, xibalo xa swipfurhisi lexi avelaniwaka na timasipala ta le madorobeni, ku durheriwa hi ku hakela swikweleti na leswi hlayiseriwaka mhaka ya xihatla 794 415 136 387 967 462 50 207 698 1 232 590 296 735 604 179 362 468 075 44 490 145 1 142 562 399 858 716 824 412 038 815 52 868 706 1 323 624 345

2. Tichaji to kongoma ta nkavelo wa swifundzankulu ti susiwile XEDULU YA 2 KU AVIWA KA NKAVELO WO RINGANA WA XIFUNDZANKULU XIN'WANA NA XIN'WANA WA NKAVELO WA XIYENGE XA XIFUNDZANKULU WA MALI LEYI HLENGELETIWEKE ETIKWENI HINKWARO (tanihi chaji yo kongoma ehenhla ka Nkwama wa mali ya Tiko wa Rixaka) Xifundzankulu Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape NTSENGO Kholomo ya A Kholomo ya B Avelo wa 2014/15 R'000 52 154 185 20 883 346 68 672 720 78 138 477 43 274 194 29 354 919 9 651 945 24 706 979 35 631 310 362 468 075 Ku bvumba ko ya emahlweni 2015/16 R'000 55 389 093 22 223 230 74 214 209 83 347 554 46 108 942 31 448 977 10 276 650 26 527 825 38 430 982 387 967 462 2016/17 R'000 57 876 235 23 158 399 80 243 782 87 887 479 48 621 896 33 727 900 10 941 191 28 385 986 41 195 947 412 038 815 66 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 66 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality EASTERN CAPE A A BUF Buffalo City NMA Nelson Mandela Bay EC101 Camdeboo EC102 Blue Crane Route EC103 Ikwezi EC104 Makana EC105 Ndlambe EC106 Sundays River Valley EC107 Baviaans EC108 Kouga EC109 Kou-Kamma DC10 Cacadu District Municipality B B B B B B B B B C Total: Cacadu Municipalities EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC126 Ngqushwa EC127 Nkonkobe EC128 Nxuba DC12 Amathole District Municipality B B B B B B B C Total: Amatole Municipalities Inxuba Yethemba EC131 EC132 Tsolwana EC133 Inkwanca EC134 Lukhanji EC135 EC136 Emalahleni EC137 Engcobo EC138 Sakhisizwe DC13 Chris Hani District Municipality B B B B B B B B C Total: Chris Hani Municipalities Intsika Yethu EC141 Elundini EC142 Senqu EC143 Maletswai EC144 Gariep DC14 B B B B C Total: Joe Gqabi Municipalities Joe Gqabi District Municipality EC153 Ngquza Hill EC154 Port St Johns EC155 Nyandeni EC156 Mhlontlo EC157 King Sabata Dalindyebo DC15 O.R. Tambo District Municipality B B B B B C Total: O.R. Tambo Municipalities EC441 Matatiele EC442 Umzimvubu EC443 Mbizana EC152 Ntabankulu DC44 Alfred Nzo District Municipality B B B B C Total: Alfred Nzo Municipalities National Financial Year Column A 2014/15 Allocation R'000 Column B Forward Estimates 2015/16 R'000 2016/17 R'000 656 674 761 606 40 950 42 429 18 211 72 184 64 894 46 351 20 481 66 129 33 884 80 008 485 521 162 715 191 206 36 762 105 384 71 805 106 485 23 789 663 551 1 361 697 40 564 31 320 21 231 118 301 115 999 92 038 103 995 48 625 413 744 985 817 101 878 110 942 25 392 26 296 194 848 459 356 153 542 93 453 169 496 127 895 206 246 552 334 1 302 966 138 979 136 168 145 251 79 930 344 812 845 140 653 273 771 725 43 380 44 635 20 719 75 677 72 961 55 166 23 535 81 630 37 570 86 220 541 493 209 526 234 322 42 276 124 108 82 952 130 370 26 569 699 665 1 549 788 40 812 38 783 25 082 127 277 146 291 116 794 134 274 59 556 446 891 1 135 760 132 254 135 923 27 431 27 589 213 968 537 165 200 006 120 820 216 524 159 395 250 585 622 004 1 569 334 176 035 169 714 181 912 99 000 372 946 999 607 641 160 785 837 43 906 44 191 21 114 76 030 76 514 59 358 24 202 91 004 39 380 88 260 563 959 211 432 233 214 41 659 121 899 81 457 129 803 26 266 741 553 1 587 283 38 419 39 422 25 314 125 368 147 367 118 123 135 782 59 591 479 451 1 168 837 134 621 136 091 27 599 26 766 229 780 554 857 202 325 122 183 218 793 158 578 254 143 673 550 1 629 572 176 741 168 943 181 688 98 423 396 351 1 022 146 Total: Eastern Cape Municipalities 6 858 777 7 758 145 7 953 651 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 67 No 10 of 2014 67 XEDULU YA 3 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA NKAVELO WA XIYENGE XA MFUMO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO Nomboro Masipala EASTERN CAPE A A Buffalo City BUF NMA Nelson Mandela Bay EC101 Camdeboo EC102 Blue Crane Route EC103 Ikwezi EC104 Makana EC105 Ndlambe EC106 EC107 Baviaans EC108 Kouga EC109 Kou-Kamma DC10 Masipala wa Xifundza xa Cacadu B B B B B B B B B C Ntsengo: Timasipala ta Cacadu Sundays River Valley EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC126 Ngqushwa EC127 Nkonkobe EC128 Nxuba DC12 Masipala wa Xifundza xa Amathole B B B B B B B C Ntsengo: Timasipala ta Amatole Inxuba Yethemba EC131 EC132 Tsolwana EC133 Inkwanca EC134 Lukhanji EC135 EC136 Emalahleni EC137 Engcobo EC138 DC13 Masipala wa Xifundza xa Chris Hani B B B B B B B B C Ntsengo: Timasipala ta Chris Hani Intsika Yethu Sakhisizwe Senqu EC141 Elundini EC142 EC143 Maletswai EC144 Gariep DC14 Masipala wa Xifundza xa Joe Gqabi B B B B C Ntsengo: Timasipala ta Joe Gqabi EC153 Ngquza Hill EC154 Port St Johns EC155 Nyandeni EC156 Mhlontlo EC157 King Sabata Dalindyebo DC15 Masipala wa Xifundza xa O.R. Tambo B B B B B C Ntsengo: Timasipala ta O.R. Tambo EC441 Matatiele EC442 Umzimvubu EC443 Mbizana EC152 Ntabankulu DC44 Masipala wa Xifundza xa Alfred Nzo B B B B C Ntsengo: Timasipala ta Alfred Nzo Lembe Ximali ra Rixaka Kholomo ya A Kholomo ya B Avelo wa 2014/15 R'000 Ku bvumba ko ya Emahlweni 2015/16 R'000 2016/17 R'000 656 674 761 606 40 950 42 429 18 211 72 184 64 894 46 351 20 481 66 129 33 884 80 008 485 521 162 715 191 206 36 762 105 384 71 805 106 485 23 789 663 551 1 361 697 40 564 31 320 21 231 118 301 115 999 92 038 103 995 48 625 413 744 985 817 101 878 110 942 25 392 26 296 194 848 459 356 153 542 93 453 169 496 127 895 206 246 552 334 1 302 966 138 979 136 168 145 251 79 930 344 812 845 140 653 273 771 725 43 380 44 635 20 719 75 677 72 961 55 166 23 535 81 630 37 570 86 220 541 493 209 526 234 322 42 276 124 108 82 952 130 370 26 569 699 665 1 549 788 40 812 38 783 25 082 127 277 146 291 116 794 134 274 59 556 446 891 1 135 760 132 254 135 923 27 431 27 589 213 968 537 165 200 006 120 820 216 524 159 395 250 585 622 004 1 569 334 176 035 169 714 181 912 99 000 372 946 999 607 641 160 785 837 43 906 44 191 21 114 76 030 76 514 59 358 24 202 91 004 39 380 88 260 563 959 211 432 233 214 41 659 121 899 81 457 129 803 26 266 741 553 1 587 283 38 419 39 422 25 314 125 368 147 367 118 123 135 782 59 591 479 451 1 168 837 134 621 136 091 27 599 26 766 229 780 554 857 202 325 122 183 218 793 158 578 254 143 673 550 1 629 572 176 741 168 943 181 688 98 423 396 351 1 022 146 Ntsengo: Timasipala ta Eastern Cape 6 858 777 7 758 145 7 953 651 68 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 68 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality FREE STATE A MAN Mangaung FS161 Letsemeng FS162 Kopanong FS163 Mohokare FS171 Naledi DC16 Xhariep District Municipality B B B B C Total: Xhariep Municipalities FS181 Masilonyana FS182 Tokologo FS183 Tswelopele FS184 Matjhabeng FS185 Nala DC18 B B B B B C Total: Lejweleputswa Municipalities Lejweleputswa District Municipality Setsoto FS191 FS192 Dihlabeng FS193 Nketoana FS194 Maluti-a-Phofung FS195 Phumelela FS196 Mantsopa DC19 B B B B B B C Total: Thabo Mofutsanyana Municipalities Thabo Mofutsanyana District Municipality FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 B B B B C Total: Fezile Dabi Municipalities Fezile Dabi District Municipality National Financial Year Column A 2014/15 Allocation R'000 Column B Forward Estimates 2015/16 R'000 2016/17 R'000 603 581 594 328 586 994 50 185 82 502 52 966 39 311 27 876 252 840 84 850 43 895 62 071 416 018 126 199 104 747 837 780 165 381 131 369 79 011 392 154 58 325 67 921 86 946 981 107 167 294 160 231 107 542 76 678 137 551 649 296 49 845 78 397 54 825 40 935 30 784 254 786 88 282 44 749 62 467 401 882 120 751 110 512 828 643 166 155 132 147 80 443 450 848 60 252 69 105 97 079 1 056 029 169 819 165 946 115 040 78 521 140 157 669 483 47 031 70 209 53 784 40 215 31 295 242 534 86 079 43 070 58 962 376 369 108 164 112 236 784 880 157 681 129 132 77 909 465 695 58 855 66 730 98 845 1 054 847 165 644 163 623 123 386 76 194 142 149 670 996 Total: Free State Municipalities 3 324 604 3 403 269 3 340 251 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 69 No 10 of 2014 69 XEDULU YA 3 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA NKAVELO WA XIYENGE XA MFUMO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO Nomboro Masipala FREE STATE A MAN Mangaung FS161 Letsemeng FS162 Kopanong FS163 Mohokare FS171 Naledi DC16 Masipala wa Xifundza xa Xhariep B B B B C Ntsengo: Timasipala ta Xhariep FS181 Masilonyana Tokologo FS182 FS183 Tswelopele FS184 Matjhabeng FS185 Nala DC18 Masipala wa Xifundza xa Lejweleputswa B B B B B C Ntsengo: Timasipala ta Lejweleputswa Setsoto FS191 FS192 Dihlabeng FS193 Nketoana FS194 Maluti-a-Phofung FS195 Phumelela FS196 Mantsopa DC19 Masipala wa Xifundza xa Thabo Mofutsanyana B B B B B B C Ntsengo: Timasipala ta Thabo Mofutsanyana FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 Masipala wa Xifundza xa Fezile Dabi B B B B C Ntsengo: Timasipala ta Fezile Dabi Lembe Ximali ra Rixaka Kholomo ya A Kholomo ya B Avelo wa 2014/15 R'000 Ku bvumba ko ya Emahlweni 2015/16 R'000 2016/17 R'000 603 581 594 328 586 994 50 185 82 502 52 966 39 311 27 876 252 840 84 850 43 895 62 071 416 018 126 199 104 747 837 780 165 381 131 369 79 011 392 154 58 325 67 921 86 946 981 107 167 294 160 231 107 542 76 678 137 551 649 296 49 845 78 397 54 825 40 935 30 784 254 786 88 282 44 749 62 467 401 882 120 751 110 512 828 643 166 155 132 147 80 443 450 848 60 252 69 105 97 079 1 056 029 169 819 165 946 115 040 78 521 140 157 669 483 47 031 70 209 53 784 40 215 31 295 242 534 86 079 43 070 58 962 376 369 108 164 112 236 784 880 157 681 129 132 77 909 465 695 58 855 66 730 98 845 1 054 847 165 644 163 623 123 386 76 194 142 149 670 996 Ntsengo: Timasipala ta Free State 3 324 604 3 403 269 3 340 251 70 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 70 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality GAUTENG A A A EKU JHB TSH Ekurhuleni City of Johannesburg City of Tshwane GT421 Emfuleni GT422 Midvaal GT423 Lesedi DC42 B B B C Total: Sedibeng Municipalities Sedibeng District Municipality GT481 Mogale City GT482 Randfontein GT483 Westonaria GT484 Merafong City DC48 West Rand District Municipality B B B B C Total: West Rand Municipalities National Financial Year Column A 2014/15 Allocation R'000 Column B Forward Estimates 2015/16 R'000 2016/17 R'000 2 042 951 2 534 723 1 375 518 602 144 60 716 71 665 239 539 974 064 238 641 100 395 113 718 175 979 178 344 807 077 2 173 369 2 846 914 1 642 734 599 185 67 900 82 464 245 811 995 360 257 793 103 247 126 795 167 895 184 922 840 652 2 374 368 3 186 449 1 877 110 594 434 76 071 91 357 250 937 1 012 799 285 003 106 247 135 725 158 179 189 029 874 183 Total: Gauteng Municipalities 7 734 333 8 499 029 9 324 909 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 71 No 10 of 2014 71 XEDULU YA 3 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA NKAVELO WA XIYENGE XA MFUMO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO Nomboro Masipala GAUTENG A A A EKU JHB TSH Ekurhuleni City of Johannesburg City of Tshwane GT421 Emfuleni GT422 Midvaal GT423 Lesedi DC42 Masipala wa Xifundza xa Sedibeng B B B C Ntsengo: Timasipala ta Sedibeng GT481 Mogale City GT482 Randfontein GT483 Westonaria GT484 Merafong City DC48 Masipala wa Xifundza xa West Rand B B B B C Ntsengo: Timasipala ta West Rand Lembe Ximali ra Rixaka Kholomo ya A Kholomo ya B Avelo wa 2014/15 R'000 Ku bvumba ko ya Emahlweni 2015/16 R'000 2016/17 R'000 2 042 951 2 534 723 1 375 518 602 144 60 716 71 665 239 539 974 064 238 641 100 395 113 718 175 979 178 344 807 077 2 173 369 2 846 914 1 642 734 599 185 67 900 82 464 245 811 995 360 257 793 103 247 126 795 167 895 184 922 840 652 2 374 368 3 186 449 1 877 110 594 434 76 071 91 357 250 937 1 012 799 285 003 106 247 135 725 158 179 189 029 874 183 Ntsengo: Timasipala ta Gauteng 7 734 333 8 499 029 9 324 909 72 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 72 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality KWAZULU-NATAL A ETH eThekwini KZN211 Vulamehlo KZN212 uMmdoni KZN213 Umzumbe KZN214 uMuziwabantu KZN215 Ezinqoleni KZN216 Hibiscus Coast B B B B B B C Total: Ugu Municipalities DC21 Ugu District Municipality KZN221 uMshwathi KZN222 uMngeni KZN223 Mpofana KZN224 Impendle KZN225 Msunduzi KZN226 Mkhambathini KZN227 Richmond B B B B B B B C Total: Umgungundlovu Municipalities DC22 Umgungundlovu District Municipality KZN232 Emnambithi/Ladysmith KZN233 Indaka KZN234 Umtshezi KZN235 Okhahlamba KZN236 Imbabazane B B B B B C Total:Uthukela Municipalities DC23 Uthukela District Municipality KZN241 Endumeni KZN242 Nquthu KZN244 Msinga KZN245 Umvoti B B B B C Total: Umzinyathi Municipalities DC24 Umzinyathi District Municipality KZN252 Newcastle KZN253 Emadlangeni KZ254 Dannhauser DC25 Amajuba District Municipality B B B C Total: Amajuba Municipalities National Financial Year Column A 2014/15 Allocation R'000 Column B Forward Estimates 2015/16 R'000 2016/17 R'000 1 990 048 2 097 814 2 244 029 48 657 43 638 105 320 59 072 34 499 103 406 319 564 714 156 69 377 40 229 24 807 28 057 373 541 39 424 41 243 366 806 983 484 118 419 67 255 39 294 79 269 73 871 286 962 665 070 37 042 92 161 100 755 62 571 213 364 505 893 284 747 17 467 60 118 112 385 474 717 62 344 60 153 127 211 75 863 43 308 124 645 361 255 854 779 84 554 43 747 27 416 32 796 392 761 51 162 53 925 397 401 1 083 762 129 021 75 582 49 735 98 010 84 625 305 091 742 064 40 991 115 441 133 749 84 593 239 080 613 854 296 709 21 011 74 058 120 708 512 486 62 761 63 794 125 847 77 049 43 775 130 213 394 223 897 662 85 689 46 376 27 516 32 722 413 174 52 458 55 874 430 258 1 144 067 129 037 74 021 52 011 97 758 82 895 324 220 759 942 41 713 115 392 136 793 88 553 259 675 642 126 296 695 21 210 73 979 128 382 520 266 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 73 No 10 of 2014 73 XEDULU YA 3 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA NKAVELO WA XIYENGE XA MFUMO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO Nomboro Masipala KWAZULU-NATAL A ETH eThekwini KZN211 Vulamehlo KZN212 uMmdoni KZN213 Umzumbe KZN214 uMuziwabantu KZN215 Ezinqoleni KZN216 Hibiscus Coast B B B B B B C Ntsengo: Timasipala ta Ugu DC21 Masipala wa Xifundza xa Ugu KZN221 uMshwathi KZN222 uMngeni KZN223 Mpofana KZN224 Impendle KZN225 Msunduzi KZN226 Mkhambathini KZN227 Richmond B B B B B B B C Ntsengo: Timasipala ta Umgungundlovu DC22 Masipala wa Xifundza xa Umgungundlovu KZN232 Emnambithi/Ladysmith KZN233 Indaka KZN234 Umtshezi KZN235 Okhahlamba KZN236 Imbabazane B B B B B C Ntsengo:Timasipala ta Uthukela DC23 Masipala wa Xifundza xa Uthukela KZN241 Endumeni KZN242 Nquthu KZN244 Msinga KZN245 Umvoti B B B B C Ntsengo: Timasipala ta Umzinyathi DC24 Masipala wa Xifundza xa Umzinyathi KZN252 Newcastle KZN253 Emadlangeni KZ254 Dannhauser DC25 Masipala wa Xifundza xa Amajuba B B B C Ntsengo: Timasipala ta Amajuba Lembe Ximali ra Rixaka Kholomo ya A Kholomo ya B Avelo wa 2014/15 R'000 Ku bvumba ko ya Emahlweni 2015/16 R'000 2016/17 R'000 1 990 048 2 097 814 2 244 029 48 657 43 638 105 320 59 072 34 499 103 406 319 564 714 156 69 377 40 229 24 807 28 057 373 541 39 424 41 243 366 806 983 484 118 419 67 255 39 294 79 269 73 871 286 962 665 070 37 042 92 161 100 755 62 571 213 364 505 893 284 747 17 467 60 118 112 385 474 717 62 344 60 153 127 211 75 863 43 308 124 645 361 255 854 779 84 554 43 747 27 416 32 796 392 761 51 162 53 925 397 401 1 083 762 129 021 75 582 49 735 98 010 84 625 305 091 742 064 40 991 115 441 133 749 84 593 239 080 613 854 296 709 21 011 74 058 120 708 512 486 62 761 63 794 125 847 77 049 43 775 130 213 394 223 897 662 85 689 46 376 27 516 32 722 413 174 52 458 55 874 430 258 1 144 067 129 037 74 021 52 011 97 758 82 895 324 220 759 942 41 713 115 392 136 793 88 553 259 675 642 126 296 695 21 210 73 979 128 382 520 266 74 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 74 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 KZN273 The Big Five False Bay KZN274 Hlabisa KZN275 Mtubatuba B B B B B C Total: Umkhanyakude Municipalities DC27 Umkhanyakude District Municipality KZN281 Mfolozi KZN282 uMhlathuze KZN283 Ntambanana KZN284 uMlalazi KZN285 Mthonjaneni KZN286 Nkandla B B B B B B C Total: Uthungulu Municipalities DC28 uThungulu District Municipality KZN291 Mandeni KZN292 KwaDukuza KZN293 Ndwedwe KZN294 Maphumulo B B B B C Total: iLembe Municipalities DC29 iLembe District Municipality KZN431 Ingwe KZN432 Kwa Sani KZN433 Greater Kokstad KZN434 Ubuhlebezwe KZN435 Umzimkhulu B B B B B C Total: Sisonke Municipalities DC43 Harry Gwala District Municipality National Financial Year Column A 2014/15 Allocation R'000 Column B Forward Estimates 2015/16 R'000 2016/17 R'000 46 398 76 982 95 434 96 234 101 284 297 420 713 752 87 707 103 677 22 485 37 118 81 379 226 251 558 617 67 439 204 800 30 881 110 939 31 674 65 977 382 129 893 839 90 414 87 677 82 803 61 091 290 468 612 453 66 031 13 627 47 616 66 977 116 142 230 622 541 015 57 334 96 330 113 865 123 456 127 757 321 220 839 962 120 673 136 083 30 910 49 131 116 105 263 765 716 667 93 409 227 883 42 192 144 684 38 660 82 543 409 286 1 038 657 118 527 103 813 109 350 74 554 336 439 742 683 82 678 15 136 47 323 85 018 150 282 245 003 625 440 57 569 97 415 115 440 123 752 126 931 343 697 864 804 124 992 138 265 32 405 50 132 121 442 290 128 757 364 96 596 241 990 42 364 147 228 38 773 82 178 442 161 1 091 290 122 464 112 289 110 993 74 142 372 497 792 385 83 187 15 086 43 451 85 758 152 963 259 532 639 977 Total: KwaZulu-Natal Municipalities 8 653 044 9 868 168 10 353 912 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 75 No 10 of 2014 75 XEDULU YA 3 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA NKAVELO WA XIYENGE XA MFUMO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO Nomboro Masipala Lembe Ximali ra Rixaka Kholomo ya A Kholomo ya B Avelo wa 2014/15 R'000 Ku bvumba ko ya Emahlweni 2015/16 R'000 2016/17 R'000 KZN261 eDumbe KZN262 uPhongolo KZN263 Abaqulusi KZN265 Nongoma KZN266 Ulundi B B B B B C Ntsengo: Timasipala ta Zululand DC26 Masipala wa Xifundza xa Zululand KZN271 Umhlabuyalingana KZN272 Jozini KZN273 The Big Five False Bay KZN274 Hlabisa KZN275 Mtubatuba B B B B B C Ntsengo: Timasipala ta Umkhanyakude DC27 Masipala wa Xifundza xa Umkhanyakude KZN281 Mfolozi KZN282 uMhlathuze KZN283 Ntambanana KZN284 uMlalazi KZN285 Mthonjaneni KZN286 Nkandla B B B B B B C Ntsengo: Timasipala ta uThungulu DC28 Masipala wa Xifundza xa uThungulu KZN291 Mandeni KZN292 KwaDukuza KZN293 Ndwedwe KZN294 Maphumulo B B B B C Ntsengo: Timasipala ta iLembe DC29 Masipala wa Xifundza xa iLembe KZN431 Ingwe KZN432 Kwa Sani KZN433 Greater Kokstad KZN434 Ubuhlebezwe KZN435 Umzimkhulu B B B B B C Ntsengo: Timasipala ta Harry Gwala DC43 Masipala wa Xifundza xa Harry Gwala 46 398 76 982 95 434 96 234 101 284 297 420 713 752 87 707 103 677 22 485 37 118 81 379 226 251 558 617 67 439 204 800 30 881 110 939 31 674 65 977 382 129 893 839 90 414 87 677 82 803 61 091 290 468 612 453 66 031 13 627 47 616 66 977 116 142 230 622 541 015 57 334 96 330 113 865 123 456 127 757 321 220 839 962 120 673 136 083 30 910 49 131 116 105 263 765 716 667 93 409 227 883 42 192 144 684 38 660 82 543 409 286 1 038 657 118 527 103 813 109 350 74 554 336 439 742 683 82 678 15 136 47 323 85 018 150 282 245 003 625 440 57 569 97 415 115 440 123 752 126 931 343 697 864 804 124 992 138 265 32 405 50 132 121 442 290 128 757 364 96 596 241 990 42 364 147 228 38 773 82 178 442 161 1 091 290 122 464 112 289 110 993 74 142 372 497 792 385 83 187 15 086 43 451 85 758 152 963 259 532 639 977 Ntsengo: Timasipala ta KwaZulu-Natal 8 653 044 9 868 168 10 353 912 76 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 76 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality LIMPOPO LIM331 Greater Giyani LIM332 Greater Letaba LIM333 Greater Tzaneen LIM334 Ba-Phalaborwa LIM335 Maruleng DC33 Mopani District Municipality B B B B B C Total: Mopani Municipalities LIM341 Musina LIM342 Mutale LIM343 Thulamela LIM344 Makhado DC34 Vhembe District Municipality B B B B C Total: Vhembe Municipalities LIM351 Blouberg LIM352 Aganang LIM353 Molemole LIM354 Polokwane LIM355 Lepelle-Nkumpi DC35 Capricorn District Municipality B B B B B C Total: Capricorn Municipalities LIM361 Thabazimbi LIM362 Lephalale LIM364 Mookgopong LIM365 Modimolle LIM366 Bela-Bela LIM367 Mogalakwena DC36 Waterberg District Municipality B B B B B B C Total: Waterberg Municipalities LIM471 Ephraim Mogale LIM472 Elias Motsoaledi LIM473 Makhuduthamaga LIM474 Fetakgomo LIM475 Greater Tubatse DC47 B B B B B C Total: Sekhukhune Municipalities Sekhukhune District Municipality National Financial Year Column A 2014/15 Allocation R'000 Column B Forward Estimates 2015/16 R'000 2016/17 R'000 173 816 167 589 235 717 83 256 71 904 561 080 1 293 362 38 966 64 971 338 467 287 643 592 795 1 322 842 117 073 98 119 89 014 455 799 161 207 465 510 1 386 722 60 733 86 865 33 945 58 643 54 332 293 263 99 036 686 817 91 614 166 920 181 770 63 620 182 650 467 284 1 153 858 221 802 208 754 288 119 107 603 92 648 631 427 1 550 353 47 620 88 793 432 118 354 049 681 139 1 603 719 147 530 123 182 106 570 520 607 204 682 502 596 1 605 167 59 864 91 578 41 433 59 688 63 253 341 381 106 044 763 241 118 427 212 892 228 456 83 127 245 662 546 156 1 434 720 225 314 210 859 294 096 111 219 94 652 691 597 1 627 737 51 063 92 164 443 807 361 478 750 765 1 699 277 148 949 123 637 106 230 567 041 206 840 540 985 1 693 682 59 030 94 719 44 369 58 443 68 258 354 048 108 346 787 213 121 678 217 043 231 637 84 749 257 340 607 356 1 519 803 Total: Limpopo Municipalities 5 843 601 6 957 200 7 327 712 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 77 No 10 of 2014 77 XEDULU YA 3 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA NKAVELO WA XIYENGE XA MFUMO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO Nomboro Masipala LIMPOPO LIM331 Greater Giyani LIM332 Greater Letaba LIM333 Greater Tzaneen LIM334 Ba-Phalaborwa LIM335 Maruleng DC33 Masipala wa Xifundza xa Mopani B B B B B C Ntsengo: Timasipala ta Mopani LIM341 Musina LIM342 Mutale LIM343 Thulamela LIM344 Makhado DC34 Masipala wa Xifundza xa Vhembe B B B B C Ntsengo: Timasipala ta Vhembe LIM351 Blouberg LIM352 Aganang LIM353 Molemole LIM354 Polokwane LIM355 Lepelle-Nkumpi DC35 Masipala wa Xifundza xa Capricorn B B B B B C Ntsengo: Timasipala ta Capricorn LIM361 Thabazimbi LIM362 Lephalale LIM364 Mookgopong LIM365 Modimolle LIM366 Bela-Bela LIM367 Mogalakwena DC36 Masipala wa Xifundza xa Waterberg B B B B B B C Ntsengo: Timasipala ta Waterberg LIM471 Ephraim Mogale LIM472 Elias Motsoaledi LIM473 Makhuduthamaga LIM474 Fetakgomo LIM475 Greater Tubatse DC47 Masipala wa Xifundza xa Sekhukhune B B B B B C Ntsengo: Timasipala ta Sekhukhune Lembe Ximali ra Rixaka Kholomo ya A Kholomo ya B Avelo wa 2014/15 R'000 Ku bvumba ko ya Emahlweni 2015/16 R'000 2016/17 R'000 173 816 167 589 235 717 83 256 71 904 561 080 1 293 362 38 966 64 971 338 467 287 643 592 795 1 322 842 117 073 98 119 89 014 455 799 161 207 465 510 1 386 722 60 733 86 865 33 945 58 643 54 332 293 263 99 036 686 817 91 614 166 920 181 770 63 620 182 650 467 284 1 153 858 221 802 208 754 288 119 107 603 92 648 631 427 1 550 353 47 620 88 793 432 118 354 049 681 139 1 603 719 147 530 123 182 106 570 520 607 204 682 502 596 1 605 167 59 864 91 578 41 433 59 688 63 253 341 381 106 044 763 241 118 427 212 892 228 456 83 127 245 662 546 156 1 434 720 225 314 210 859 294 096 111 219 94 652 691 597 1 627 737 51 063 92 164 443 807 361 478 750 765 1 699 277 148 949 123 637 106 230 567 041 206 840 540 985 1 693 682 59 030 94 719 44 369 58 443 68 258 354 048 108 346 787 213 121 678 217 043 231 637 84 749 257 340 607 356 1 519 803 Ntsengo: Timasipala ta Limpopo 5 843 601 6 957 200 7 327 712 78 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 78 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality MPUMALANGA MP301 Albert Luthuli MP302 Msukaligwa MP303 Mkhondo MP304 Pixley Ka Seme MP305 Lekwa MP306 Dipaleseng MP307 Govan Mbeki DC30 Gert Sibande District Municipality B B B B B B B C Total: Gert Sibande Municipalities MP311 Victor Khanye MP312 Emalahleni MP313 Steve Tshwete MP314 Emakhazeni MP315 Thembisile Hani MP316 Dr JS Moroka DC31 Nkangala District Municipality B B B B B B C Total: Nkangala Municipalities MP321 Thaba Chweu MP322 Mbombela MP323 Umjindi MP324 Nkomazi MP325 Bushbuckridge DC32 B B B B B C Total: Ehlanzeni Municipalities Ehlanzeni District Municipality National Financial Year Column A 2014/15 Allocation R'000 Column B Forward Estimates 2015/16 R'000 2016/17 R'000 188 970 114 917 127 313 87 956 85 034 48 618 193 583 265 947 1 112 338 59 142 207 754 103 556 42 280 259 924 270 810 318 017 1 261 483 90 485 388 663 58 318 339 878 545 094 199 678 1 622 116 218 951 121 213 152 821 91 163 88 235 52 488 194 291 270 998 1 190 160 67 153 228 158 119 110 48 369 299 810 314 851 326 271 1 403 722 104 354 460 158 67 187 422 237 648 705 217 562 1 920 203 227 278 126 032 163 039 89 202 89 898 53 841 196 440 275 685 1 221 415 72 430 255 184 136 097 51 566 314 819 322 068 333 698 1 485 862 114 240 502 938 71 885 449 750 677 568 223 374 2 039 755 Total: Mpumalanga Municipalities 3 995 937 4 514 085 4 747 032 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 79 No 10 of 2014 79 XEDULU YA 3 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA NKAVELO WA XIYENGE XA MFUMO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO Nomboro Masipala MPUMALANGA MP301 Albert Luthuli MP302 Msukaligwa MP303 Mkhondo MP304 Pixley Ka Seme MP305 Lekwa MP306 Dipaleseng MP307 Govan Mbeki DC30 Masipala wa Xifundza xa Gert Sibande B B B B B B B C Ntsengo: Timasipala ta Gert Sibande MP311 Victor Khanye MP312 Emalahleni MP313 Steve Tshwete MP314 Emakhazeni MP315 Thembisile Hani MP316 Dr JS Moroka DC31 Masipala wa Xifundza xa Nkangala B B B B B B C Ntsengo: Timasipala ta Nkangala MP321 Thaba Chweu MP322 Mbombela MP323 Umjindi MP324 Nkomazi MP325 Bushbuckridge DC32 Masipala wa Xifundza xa Ehlanzeni B B B B B C Ntsengo: Timasipala ta Ehlanzeni Lembe Ximali ra Rixaka Kholomo ya A Kholomo ya B Avelo wa 2014/15 R'000 Ku bvumba ko ya Emahlweni 2015/16 R'000 2016/17 R'000 188 970 114 917 127 313 87 956 85 034 48 618 193 583 265 947 1 112 338 59 142 207 754 103 556 42 280 259 924 270 810 318 017 1 261 483 90 485 388 663 58 318 339 878 545 094 199 678 1 622 116 218 951 121 213 152 821 91 163 88 235 52 488 194 291 270 998 1 190 160 67 153 228 158 119 110 48 369 299 810 314 851 326 271 1 403 722 104 354 460 158 67 187 422 237 648 705 217 562 1 920 203 227 278 126 032 163 039 89 202 89 898 53 841 196 440 275 685 1 221 415 72 430 255 184 136 097 51 566 314 819 322 068 333 698 1 485 862 114 240 502 938 71 885 449 750 677 568 223 374 2 039 755 Ntsengo: Timasipala ta Mpumalanga 3 995 937 4 514 085 4 747 032 80 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 80 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 B B B B B B !Kai !Garib //Khara Hais !Kheis NC081 Mier NC082 NC083 NC084 NC085 Tsantsabane NC086 Kgatelopele DC8 Z.F. Mgcawu District Municipality Total: Siyanda Municipalities NC091 Sol Plaatje NC092 Dikgatlong NC093 Magareng NC094 Phokwane B B B B C Total: Frances Baard Municipalities DC9 Frances Baard District Municipality NC451 Joe Morolong NC452 Ga-Segonyana NC453 Gamagara DC45 B B B C Total: John Taolo Gaetsewe Municipalities John Taolo Gaetsewe District Municipality National Financial Year Column A 2014/15 Allocation R'000 Column B Forward Estimates 2015/16 R'000 2016/17 R'000 12 817 35 295 15 154 20 566 14 669 13 821 34 464 146 786 21 614 32 382 35 342 15 096 16 521 16 735 22 445 38 021 32 052 230 208 12 321 50 293 56 129 17 963 27 070 16 094 47 645 227 515 145 440 51 671 32 090 71 353 97 428 397 982 93 255 86 992 22 045 61 385 263 677 13 385 36 727 17 646 20 616 15 790 14 867 35 494 154 525 25 201 34 906 35 873 17 995 18 176 18 656 24 197 39 510 36 079 250 593 14 570 52 018 57 428 19 681 28 125 17 071 50 930 239 823 142 823 58 109 34 771 77 271 103 853 416 827 114 787 109 209 22 935 64 952 311 883 13 420 37 332 18 209 20 102 16 407 15 359 35 915 156 744 26 282 35 718 35 040 18 867 18 589 19 200 24 931 38 827 36 840 254 294 14 920 52 758 58 653 20 037 28 705 17 660 51 978 244 711 139 575 59 739 35 020 78 258 110 545 423 137 117 715 117 469 24 495 66 861 326 540 Total: Northern Cape Municipalities 1 266 168 1 373 651 1 405 426 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 81 No 10 of 2014 81 XEDULU YA 3 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA NKAVELO WA XIYENGE XA MFUMO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO Nomboro Masipala NORTHERN CAPE NC061 Richtersveld NC062 Nama Khoi NC064 Kamiesberg NC065 Hantam NC066 Karoo Hoogland NC067 Khâi-Ma DC6 Masipala wa Xifundza xa Namakwa B B B B B B C Ntsengo: Timasipala ta Namakwa NC071 Ubuntu NC072 Umsobomvu NC073 Emthanjeni NC074 Kareeberg NC075 Renosterberg NC076 Thembelihle NC077 Siyathemba NC078 Siyancuma DC7 Masipala wa Xifundza xa Pixley Ka Seme B B B B B B B B C Ntsengo: Timasipala ta Pixley Ka Seme B B B B B B !Kai !Garib //Khara Hais !Kheis NC081 Mier NC082 NC083 NC084 NC085 Tsantsabane NC086 Kgatelopele DC8 Masipala wa Xifundza xa Z.F. Mgcawu Ntsengo: Timasipala ta Z.F. Mgcawu NC091 Sol Plaatje NC092 Dikgatlong NC093 Magareng NC094 Phokwane DC9 Masipala wa Xifundza xa Frances Baard B B B B C Ntsengo: Timasipala ta Frances Baard NC451 Joe Morolong NC452 Ga-Segonyana NC453 Gamagara DC45 Masipala wa Xifundza xa John Taolo Gaetsewe B B B C Ntsengo: Timasipala ta John Taolo Gaetsewe Lembe Ximali ra Rixaka Kholomo ya A Kholomo ya B Avelo wa 2014/15 R'000 Ku bvumba ko ya Emahlweni 2015/16 R'000 2016/17 R'000 12 817 35 295 15 154 20 566 14 669 13 821 34 464 146 786 21 614 32 382 35 342 15 096 16 521 16 735 22 445 38 021 32 052 230 208 12 321 50 293 56 129 17 963 27 070 16 094 47 645 227 515 145 440 51 671 32 090 71 353 97 428 397 982 93 255 86 992 22 045 61 385 263 677 13 385 36 727 17 646 20 616 15 790 14 867 35 494 154 525 25 201 34 906 35 873 17 995 18 176 18 656 24 197 39 510 36 079 250 593 14 570 52 018 57 428 19 681 28 125 17 071 50 930 239 823 142 823 58 109 34 771 77 271 103 853 416 827 114 787 109 209 22 935 64 952 311 883 13 420 37 332 18 209 20 102 16 407 15 359 35 915 156 744 26 282 35 718 35 040 18 867 18 589 19 200 24 931 38 827 36 840 254 294 14 920 52 758 58 653 20 037 28 705 17 660 51 978 244 711 139 575 59 739 35 020 78 258 110 545 423 137 117 715 117 469 24 495 66 861 326 540 Ntsengo: Timasipala ta Northern Cape 1 266 168 1 373 651 1 405 426 82 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 82 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTH WEST NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 Bojanala Platinum District Municipality B B B B B C Total: Bojanala Platinum Municipalities NW381 Ratlou NW382 Tswaing NW383 Mafikeng NW384 Ditsobotla NW385 Ramotshere Moiloa DC38 Ngaka Modiri Molema District Municipality B B B B B C Total: Ngaka Modiri Molema Municipalities NW392 Naledi NW393 Mamusa NW394 Greater Taung NW396 Lekwa-Teemane NW397 NW397 DC39 Dr Ruth Segomotsi Mompati District Municipality B B B B B C Total: Dr Ruth Segomotsi Mompati Municipalities NW401 Ventersdorp NW402 Tlokwe NW403 City of Matlosana NW404 Maquassi Hills DC40 Dr Kenneth Kaunda District Municipality B B B B C Total: Dr Kenneth Kaunda Municipalities National Financial Year Column A 2014/15 Allocation R'000 Column B Forward Estimates 2015/16 R'000 2016/17 R'000 209 553 367 236 333 249 50 398 275 714 265 044 1 501 194 82 376 74 220 144 793 88 496 102 166 465 801 957 852 36 699 37 162 134 670 32 710 83 391 223 475 548 107 54 971 103 841 339 136 85 790 160 481 744 219 261 158 454 767 395 722 57 411 322 129 284 495 1 775 682 99 724 86 125 173 208 96 125 127 202 509 889 1 092 273 39 510 43 136 171 845 37 370 102 622 260 964 655 447 63 333 118 723 338 618 91 784 165 730 778 188 270 496 505 482 451 764 60 960 331 607 293 182 1 913 491 99 416 86 259 176 132 96 468 128 480 552 149 1 138 904 39 571 43 690 172 852 38 013 102 534 284 932 681 592 66 260 132 919 333 386 92 680 169 399 794 644 Total: North West Municipalities 3 751 372 4 301 590 4 528 631 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 83 No 10 of 2014 83 XEDULU YA 3 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA NKAVELO WA XIYENGE XA MFUMO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO Nomboro Masipala NORTH WEST NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 Masipala wa Xifundza xa Bojanala Platinum B B B B B C Ntsengo: Timasipala ta Bojanala Platinum NW381 Ratlou NW382 Tswaing NW383 Mafikeng NW384 Ditsobotla NW385 Ramotshere Moiloa DC38 Masipala wa Xifundza xa Ngaka Modiri Molema B B B B B C Ntsengo: Timasipala ta Ngaka Modiri Molema NW392 Naledi NW393 Mamusa NW394 Greater Taung NW396 Lekwa-Teemane NW397 NW397 DC39 Masipala wa Xifundza xa Dr Ruth Segomotsi Mompati B B B B B C Ntsengo: Timasipala ta Dr Ruth Segomotsi Mompati NW401 Ventersdorp NW402 Tlokwe NW403 City of Matlosana NW404 Maquassi Hills DC40 Masipala wa Xifundza xa Dr Kenneth Kaunda B B B B C Ntsengo: Timasipala ta Dr Kenneth Kaunda Lembe Ximali ra Rixaka Kholomo ya A Kholomo ya B Avelo wa 2014/15 R'000 Ku bvumba ko ya Emahlweni 2015/16 R'000 2016/17 R'000 209 553 367 236 333 249 50 398 275 714 265 044 1 501 194 82 376 74 220 144 793 88 496 102 166 465 801 957 852 36 699 37 162 134 670 32 710 83 391 223 475 548 107 54 971 103 841 339 136 85 790 160 481 744 219 261 158 454 767 395 722 57 411 322 129 284 495 1 775 682 99 724 86 125 173 208 96 125 127 202 509 889 1 092 273 39 510 43 136 171 845 37 370 102 622 260 964 655 447 63 333 118 723 338 618 91 784 165 730 778 188 270 496 505 482 451 764 60 960 331 607 293 182 1 913 491 99 416 86 259 176 132 96 468 128 480 552 149 1 138 904 39 571 43 690 172 852 38 013 102 534 284 932 681 592 66 260 132 919 333 386 92 680 169 399 794 644 Ntsengo: Timasipala ta North West 3 751 372 4 301 590 4 528 631 84 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 84 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 2014/15 Allocation R'000 Column B Forward Estimates 2015/16 R'000 2016/17 R'000 A CPT City of Cape Town 1 497 082 1 796 324 2 025 823 WC011 Matzikama WC012 Cederberg WC013 Bergrivier WC014 Saldanha Bay WC015 Swartland B B B B B C Total: West Coast Municipalities DC1 West Coast District Municipality WC022 Witzenberg WC023 Drakenstein WC024 Stellenbosch WC025 Breede Valley WC026 Langeberg B B B B B C Total: Cape Winelands Municipalities DC2 Cape Winelands District Municipality WC031 Theewaterskloof WC032 Overstrand WC033 Cape Agulhas WC034 Swellendam B B B B C Total: Overberg Municipalities DC3 Overberg District Municipality WC041 Kannaland WC042 Hessequa WC043 Mossel Bay WC044 George WC045 Oudtshoorn WC047 Bitou WC048 Knysna B B B B B B B C Total: Eden Municipalities DC4 Eden District Municipality WC051 Laingsburg WC052 Prince Albert WC053 Beaufort West B B B C Total: Central Karoo Municipalities DC5 Central Karoo District Municipality 39 922 30 797 27 489 46 415 43 093 75 984 263 700 54 124 85 321 65 606 74 231 55 756 213 606 548 644 62 481 52 021 19 386 20 938 50 397 205 223 21 140 29 993 54 705 92 397 49 907 40 946 44 808 134 097 467 993 10 908 13 047 38 990 16 722 79 667 41 267 34 098 30 412 55 108 55 490 80 493 296 868 58 709 96 228 84 237 81 182 57 186 217 012 594 554 68 141 64 199 20 615 21 855 55 183 229 993 22 375 31 423 63 321 100 129 54 204 57 147 55 858 138 960 523 417 12 115 15 326 44 066 19 898 91 405 42 803 36 597 33 422 62 237 64 375 82 571 322 005 63 984 106 387 97 061 88 420 58 711 220 773 635 336 73 247 72 027 22 112 22 812 56 638 246 836 22 556 33 060 69 721 109 720 57 242 65 154 62 098 142 322 561 873 12 450 16 168 46 339 20 352 95 309 Total: Western Cape Municipalities 3 062 309 3 532 561 3 887 182 National Total 44 490 145 50 207 698 52 868 706 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 85 No 10 of 2014 85 XEDULU YA 3 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA NKAVELO WA XIYENGE XA MFUMO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO Nomboro Masipala WESTERN CAPE Lembe Ximali ra Rixaka Kholomo ya A Kholomo ya B Avelo wa 2014/15 R'000 Ku bvumba ko ya Emahlweni 2015/16 R'000 2016/17 R'000 A CPT City of Cape Town 1 497 082 1 796 324 2 025 823 WC011 Matzikama WC012 Cederberg WC013 Bergrivier WC014 Saldanha Bay WC015 Swartland B B B B B C Ntsengo: Timasipala ta West Coast DC1 Masipala wa Xifundza xa West Coast WC022 Witzenberg WC023 Drakenstein WC024 Stellenbosch WC025 Breede Valley WC026 Langeberg B B B B B C Ntsengo: Timasipala ta Cape Winelands DC2 Masipala wa Xifundza xa Cape Winelands WC031 Theewaterskloof WC032 Overstrand WC033 Cape Agulhas WC034 Swellendam B B B B C Ntsengo: Timasipala ta Overberg DC3 Masipala wa Xifundza xa Overberg WC041 Kannaland WC042 Hessequa WC043 Mossel Bay WC044 George WC045 Oudtshoorn WC047 Bitou WC048 Knysna B B B B B B B C Ntsengo: Timasipala ta Eden DC4 Masipala wa Xifundza xa Eden WC051 Laingsburg WC052 Prince Albert WC053 Beaufort West B B B C Ntsengo: Timasipala ta Central Karoo DC5 Masipala wa Xifundza xa Central Karoo 39 922 30 797 27 489 46 415 43 093 75 984 263 700 54 124 85 321 65 606 74 231 55 756 213 606 548 644 62 481 52 021 19 386 20 938 50 397 205 223 21 140 29 993 54 705 92 397 49 907 40 946 44 808 134 097 467 993 10 908 13 047 38 990 16 722 79 667 41 267 34 098 30 412 55 108 55 490 80 493 296 868 58 709 96 228 84 237 81 182 57 186 217 012 594 554 68 141 64 199 20 615 21 855 55 183 229 993 22 375 31 423 63 321 100 129 54 204 57 147 55 858 138 960 523 417 12 115 15 326 44 066 19 898 91 405 42 803 36 597 33 422 62 237 64 375 82 571 322 005 63 984 106 387 97 061 88 420 58 711 220 773 635 336 73 247 72 027 22 112 22 812 56 638 246 836 22 556 33 060 69 721 109 720 57 242 65 154 62 098 142 322 561 873 12 450 16 168 46 339 20 352 95 309 Ntsengo: Timasipala ta Western Cape 3 062 309 3 532 561 3 887 182 Ntsengo wa Rixaka 44 490 145 50 207 698 52 868 706 86 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 86 5 7 9 3 3 2 2 9 7 1 4 1 0 9 8 2 7 3 0 2 7 0 2 5 2 2 2 2 2 5 2 0 1 5 1 6 6 1 6 3 4 7 1 2 0 0 2 0 0 7 1 9 3 9 1 7 5 7 1 - - - - - - - - - 1 6 9 7 3 0 1 6 9 7 3 0 0 1 0 1 - - - - - - - - - - 3 2 3 3 3 2 0 6 7 0 4 1 0 2 7 0 6 7 1 0 5 0 2 4 6 9 5 2 2 3 1 2 4 3 1 1 8 3 6 9 3 3 9 9 0 8 1 4 1 7 0 1 1 5 8 0 8 8 6 9 9 7 9 0 6 3 5 5 7 5 7 7 4 2 2 5 8 1 1 1 8 8 3 9 8 1 5 8 2 8 7 4 7 4 2 2 5 8 5 4 5 9 5 3 7 4 2 2 5 8 9 5 8 2 6 6 5 4 7 0 5 1 8 0 4 9 6 4 1 9 7 6 0 5 7 7 2 4 4 9 7 0 2 5 9 2 3 1 - 2 7 3 3 6 4 4 2 5 8 0 0 0 5 1 7 6 0 1 8 8 2 2 1 3 5 6 4 1 6 1 8 0 6 2 3 6 2 1 2 3 7 8 5 2 2 0 1 8 5 3 1 0 9 3 8 7 3 0 1 4 9 7 1 6 3 3 2 9 2 8 0 6 0 6 8 4 1 9 7 7 1 3 1 3 4 5 5 2 0 6 3 2 6 1 8 7 5 8 3 5 2 6 8 0 1 2 0 6 3 2 6 5 4 4 6 4 3 2 0 6 3 2 6 4 2 0 5 8 4 - 1 1 1 1 1 7 5 6 8 5 3 9 9 5 8 1 3 9 1 8 5 1 4 - 7 2 7 0 1 7 1 4 1 5 9 3 0 5 0 0 0 3 1 2 8 0 9 8 2 9 6 B n m u l o C s e t a m i t s E d r a w r o F 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R A n m u l o C 5 1 / 4 1 0 2 n o i t a c o l l A 0 0 0 ' R l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W e p a C n r e t s a E L A T O T t s e W h t r o N o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W 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 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 e p a C n r e t s a E o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G t r o p p u s l a r u t l u c i r g a e v i t c e f f e e d i v o r p o T t r o p p u S l a r u t l u c i r g A e v i s n e h e r p m o C d n a l f o s e i r a i c i f e n e b g n i t e g r a t y b t n e m p o l e v e d e v a h o h w s r e c u d o r p d e g a t n a v d a s i d y l s u o i v e r p e r a d n a s n a e m e t a v i r p h g u o r h t d n a l d e r i u q c a r e h t o d n a , n o i t u b i r t s i d e r d n a n o i t u t i t s e r s e s i r p r e t n e g n i d d a - e u l a v n i d e g a g n e s s e r d d a o t ; s t r o p x e n i d e v l o v n i r o , y l l a c i t s e m o d . s d o o l f y b d e s u a c e r u t c u r t s a r f n i o t e g a m a d s e c n i v o r p l a r u t l u c i r g a e t a t i l i c a f d n a e t o m o r p , s e c i v r e s t n a r G e m m a r g o r P , e r u t l u c i r g A d n a y r t s e r o F s e i r e h s i F ) 6 2 e t o V ( o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G t e g d u b n o i t a s n e p m o c e n i l e s a b e h t t n e m g u a o T c i f i c e p S l a n o i t a p u c c O ) b ( s e c n i v o r p o t s t n e m t r a p e d n o i t a c u d e l a i c n i v o r p e h t f o r o t c e S n o i t a c u d E r o f n o i t a s n e p s i D t n e m e e r g A e v i t c e l l o C l i c n u o C s n o i t a l e R r u o b a L n o i t a c u d E e h t h t i w y l p m o c o t m e h t e l b a n e . 2 1 0 2 f o 1 t n a r G s t s i p a r e h T y t i c a p a c e c n a h n e o t ; n o i t a c u d e n i e r u t c u r t s a r f n i s s e r d d a o t ; n o i t a c u d e n i e r u t c u r t s a r f n i r e v i l e d o t . s d o o l f y b d e s u a c e r u t c u r t s a r f n i o t e g a m a d o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G , e c n a n e t n i a m , n o i t c u r t s n o c e t a r e l e c c a p l e h o T t n a r G e r u t c u r t s a r f n I n o i t a c u d E ) a ( n o i t a c u d E c i s a B s e c n i v o r p g n i t s i x e d n a w e n f o n o i t a t i l i b a h e r d n a g n i d a r g p u ) 5 1 e t o V ( 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 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 87 No 10 of 2014 87 A A X U M E H P I X , 4 A Y U L U D E X A K E A K U S U K A K A W I R E L E K A H I Y E L O H R I T I M E B M U K O K O N O G N O N I M A L E L E K A H U K A L E L E T E G N E U K U L U K N A Z D N U F I W S A K E O L E V A A M U L U K N A Z D N U F I X A Y O T E Y N A M I P I M u l u k n a z d n u f i X o l e v a a w a k a x u M o l e m o g n o k X i o l e v a a r o t i V i t o h V i n e w l h a m E a y o k a b m u v b u K 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R a w o l e v A 5 1 / 4 1 0 2 0 0 0 ' R B a y o m o l o h K A a y o m o l o h K 5 7 9 3 3 2 2 9 7 1 4 1 0 9 8 2 7 3 0 2 7 0 2 5 2 2 2 2 2 5 2 0 1 5 1 6 6 1 6 3 4 7 1 2 0 0 2 0 0 7 1 9 3 9 1 7 5 7 1 - - - - - - - - - 1 6 9 7 3 0 0 1 1 6 9 7 3 0 0 1 - - - - - - - - - - 3 2 3 3 3 2 0 6 7 0 4 1 0 2 7 0 6 7 1 0 5 0 2 4 6 9 5 2 2 3 1 2 4 3 1 1 8 3 6 9 3 3 9 9 0 8 1 4 1 7 0 1 1 5 8 0 8 8 6 9 9 7 9 0 6 1 1 3 5 5 7 5 7 7 4 2 2 5 8 1 8 8 3 9 8 1 5 8 2 8 7 4 7 4 2 2 5 8 5 4 5 9 5 3 7 4 2 2 5 8 9 5 8 2 6 6 5 4 7 0 5 1 8 0 4 9 6 4 1 9 7 6 0 5 7 7 2 5 2 4 4 9 2 9 7 0 3 1 - 2 7 3 3 6 4 4 2 5 8 0 0 0 5 1 7 6 0 1 8 8 2 2 1 3 5 6 4 1 6 1 8 0 6 2 3 6 2 1 2 3 7 8 5 2 2 0 1 8 5 3 1 0 9 3 8 7 3 0 1 4 9 7 1 6 3 3 2 9 2 8 0 6 0 6 8 4 1 9 7 7 1 1 1 3 1 3 4 5 5 2 0 6 3 2 6 1 8 7 5 8 3 5 2 6 8 0 1 1 1 - 2 0 6 3 2 6 5 4 4 6 4 3 2 0 6 3 2 6 4 2 0 5 8 4 8 0 9 8 2 9 6 1 7 5 6 8 5 3 8 1 9 9 5 3 9 1 8 5 1 4 - 7 2 7 0 1 7 1 4 1 5 9 3 0 5 0 0 0 3 1 2 l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W e p a C n r e t s a E O G N E S T N t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i a g n a w i r e v a i x A e p a C n r e t s a E O G N E S T N e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G e p a C n r e t s a E a n a w n i w s ' a n a n a w n i w s ' a r o l e v A a w o l e t e k e s n a y a k e s i s i w t o y o h r i t i m a k i y n u K a k e s i s i w T o w o k o n o g n o N a y o k i y N a k e o l e m i p i w s a n a g n i r e l u l u k n a z d n u f i w s a g n a v a a v a l i a w m u k i w s a k a s e m u h a v a l a n , e b m a k a n a w i s a l a g n a h u k a l e h l t u k a n a v a s i m a k a w i r e s i y u v a m u k a g n a v a l a z d n u h a g n u w o l i h r a k n a k e i w i r e t e k e s u k a v a w i r e y u v a v a k e a s i m o g n o k u k i h i m i r u v a w o s i k u v u l h n a s i k u v e v u k a n a s u k a l t u k , i m i r u v i m i r u V a w o l e t e k e s N a w a n a l h a l h i w S , i m i r u V i f p m a l h n i T a w s ) 6 2 a y i t o h V ( 1 a w o z d n o y D a v i h r i t a V a y b a k a x u V a y o v u H a w a w i r e n a g n a l H o w o n a n a w N a l e l e z d n a l t . 2 1 0 2 a w a n a w n i w s ' a n a n a w n i w s ' a r o l e v A a k a w i s i l i r u k a w o t e y n a m i p m a l e l e t e g n e u K a k a x u l u z d n u H u k a y o k i y N ) b ( a k e o l e m i p i w s a n a g n i r e l a t o z d n o y d a t o l u w a z d n i t a w o l u g n u s a m i t s i p a r e h t i T a y a k e l u w a l H o y o h r i t i M u l u k n a z d n u f i w s u k a t o k i w s u k a w s e l u l u k n a z d n u f i w s o z d n o y D a x e g n e y i X a t a k o k n a k a l e t e g n e a y a w a l u z d n i b a m a k e e l i s i n e h g n i t a v a n o w s a n e t e h v i y a r u h p a t a l e l d n i t i h a v a s i m a k e s i v a x u k a k e a k e b m u h k u k e b m u k , a y a k a h a l a k a k a h n o u k a s i m a l u l u k ; e l d n a h e l a y o k i t a m . i b m a h d n a t a l u f p m i t i h e k e w i g n a v i w s e l a w i s i h r i t i w s a w i s i h r i t i w s a k i y n o y b i t o k i w s u v a s i w s t n a u k a t a l u f p m i t i h e k e w i g n a v i w s e l a w i s i h r i t i w s a k a k a h n o u k a s i m a l u l u k ; o z d n o y d a k e . i b m a h d n a n a w n i w s ' a n a n a w n i w s ' a r o l e v A u k , a s i y a l h u k , a k a u k a s i s i l t a h u k a n u f p u K a w s a w i s i h r i t i w S a y o k i y N ) a ( o l u g n u s a M a y o z d n o y D a k e o l e m i p i w s a n a g n i r e l a w i s i h r i t i w s a t e x u f p u k a n a s i w s t n a u l u k n a z d n u f i w s ; o z d n o y d a k e a n o k a g n i w s e l a n a w s h t n i w s e l o z d n o y D ) 5 1 a y i t o h V ( 88 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 88 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 B n m u l o C s e t a m i t s E d r a w r o F 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R A n m u l o C 5 1 / 4 1 0 2 n o i t a c o l l A 0 0 0 ' R 9 4 1 0 2 2 1 7 2 1 6 1 1 9 3 3 9 8 2 4 5 2 2 3 4 9 9 7 2 1 4 5 9 4 0 1 7 7 4 4 8 5 9 1 5 1 1 2 3 3 7 2 5 8 3 7 5 6 8 1 9 1 9 8 9 5 0 3 7 5 5 2 4 0 3 8 4 8 2 2 2 8 4 6 3 1 9 3 9 5 5 3 8 6 9 6 0 1 9 2 0 9 2 3 1 3 3 1 6 2 8 5 9 4 9 7 2 0 8 6 9 9 1 1 1 3 2 1 1 6 3 8 1 2 9 0 2 0 2 3 0 2 8 2 4 2 7 9 3 6 7 1 7 5 4 8 4 3 9 5 1 6 3 3 9 4 2 0 1 3 9 8 6 0 9 0 2 4 5 1 3 5 1 5 2 4 8 4 8 8 0 3 6 0 3 2 5 5 1 2 1 1 7 6 5 2 2 9 9 0 8 7 9 3 9 0 1 0 9 7 0 0 5 4 7 8 9 9 1 9 1 4 6 4 1 4 1 1 1 1 8 7 3 8 2 9 2 6 0 2 6 1 1 8 8 2 7 9 6 5 9 6 7 6 8 5 4 0 1 7 6 7 8 7 4 0 9 5 8 2 4 2 8 8 7 1 2 3 2 3 6 1 2 2 8 3 0 4 9 3 9 0 1 6 4 5 6 3 6 2 5 6 5 4 2 0 8 3 3 4 8 5 1 0 1 8 6 4 2 1 3 8 7 1 8 4 2 3 1 1 8 2 4 5 6 2 4 7 9 5 3 6 0 1 1 5 2 2 4 3 4 8 2 8 9 1 2 5 4 7 7 7 3 8 4 6 7 3 5 8 2 3 3 4 1 2 0 1 5 1 8 5 7 6 4 7 3 2 8 8 7 0 0 6 8 7 1 9 0 8 9 8 1 9 8 3 9 4 7 2 4 6 9 4 8 5 1 3 2 3 6 1 1 7 9 7 2 7 8 9 2 4 6 2 7 3 2 3 1 4 5 5 7 3 5 2 5 3 2 8 6 1 0 1 7 1 5 9 1 3 1 1 1 5 8 1 9 0 8 5 2 7 5 7 4 1 5 3 4 0 5 4 0 4 9 8 9 0 4 1 2 5 6 3 4 6 7 3 2 8 3 2 1 7 2 4 8 8 9 3 7 9 2 2 0 8 4 0 4 3 7 5 8 1 8 2 3 1 9 7 7 3 6 4 3 1 3 6 2 l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N 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 e p a C n r e t s a E o t n o i t c n u f d e n g i s s a y l l a n o i t a N s t s o c e c i v r e s d n u f o t s e c n i v o r p t r o p p u S d n a g n i n i a r T s n o i s s e f o r P h t l a e H ) a ( ) 6 1 e t o V ( h t l a e H s e c n i v o r p e t a s n e p m o c o t ; s n e z i t i c n a c i r f A h t u o S l l a . s e c i v r e s e s e h t f o n o i s i v o r p h t i w d e t a i c o s s a s t s o c l a n o i t i d d a e h t r o f s e i t i l i c a f y r a i t r e t o t n o i t c n u f d e n g i s s a y l l a n o i t a N r o f s e c i v r e s h t l a e h y r a i t r e t f o n o i s i v o r p e r u s n E t n a r G s e c i v r e S y r a i t r e T l a n o i t a N ) b ( . m r o f t a l p e c i v r e s c i l b u p e h t n o s e c n i v o r p s e e n i a r t e c n e i c s h t l a e h g n i n i a r t h t i w d e t a i c o s s a t n a r G t n e m p o l e v e D 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 r e h t r u F e h t f o r e f s n a r t l u f s s e c c u s e h t e r u s n e o T g n i n i a r T d n a n o i t a c u d E r e h t r u F n o i t a c u d E r e h g i H s e c n i v o r p e h t o t n o i t c n u f e g e l l o c g n i n i a r T d n a n o i t a c u d E . g n i n i a r T d n a n o i t a c u d E r e h g i H f o t n e m t r a p e D t n a r G s e g e l l o C g n i n i a r T d n a ) 7 1 e t o V ( GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 89 No 10 of 2014 89 A A X U M E H P I X , 4 A Y U L U D E X A K E A K U S U K A K A W I R E L E K A H I Y E L O H R I T I M E B M U K O K O N O G N O N I M A L E L E K A H U K A L E L E T E G N E U K U L U K N A Z D N U F I W S A K E O L E V A A M U L U K N A Z D N U F I X A Y O T E Y N A M I P I M i n e w l h a m E a y o k a b m u v b u K 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R a w o l e v A 5 1 / 4 1 0 2 0 0 0 ' R B a y o m o l o h K A a y o m o l o h K 9 4 1 0 2 2 1 7 2 1 6 1 1 9 3 3 9 8 2 4 5 2 2 3 4 9 9 7 2 1 4 5 9 4 0 1 7 7 4 4 8 5 9 1 5 1 1 2 3 3 7 2 5 5 0 3 7 5 5 2 8 3 7 5 6 8 1 9 1 9 8 9 4 0 3 8 4 8 2 2 2 8 4 6 9 3 9 5 5 3 8 6 9 6 0 1 9 2 0 9 2 3 1 3 3 1 6 2 3 1 8 6 0 9 0 2 4 5 1 3 5 1 5 2 4 8 4 8 8 0 3 6 0 3 2 5 5 1 2 1 1 7 6 9 9 5 2 2 0 8 7 9 3 9 0 1 0 9 7 0 0 5 3 6 1 2 2 8 3 0 4 9 3 9 0 9 5 8 2 4 2 0 1 6 4 5 6 3 6 2 5 6 5 3 1 4 2 0 8 3 3 4 8 5 1 0 1 8 6 4 2 1 3 8 7 1 8 4 2 4 7 8 9 9 1 9 1 4 6 4 1 4 1 1 1 1 8 7 3 8 2 9 2 6 0 2 6 1 1 8 8 2 5 9 7 9 6 6 7 6 8 5 4 0 1 7 6 7 8 7 4 7 0 0 6 8 7 1 9 0 8 9 8 8 8 7 1 2 3 2 1 9 8 3 9 4 7 2 4 6 9 4 3 1 6 1 1 7 9 8 5 1 3 2 3 7 2 7 8 9 2 4 6 2 7 3 2 8 5 9 4 9 7 2 0 8 6 9 9 1 1 1 1 8 2 4 5 6 2 4 7 9 5 3 6 0 1 4 5 5 7 3 5 2 5 3 2 8 6 1 0 1 3 2 1 1 6 3 8 1 2 9 0 2 0 2 3 0 2 8 2 4 2 7 9 3 6 7 1 7 5 4 8 4 3 9 5 1 6 3 3 9 4 2 0 1 3 9 3 2 1 7 2 4 1 5 2 2 4 3 4 8 2 8 9 1 2 5 4 7 7 7 3 8 4 6 7 3 5 8 2 3 3 4 1 2 0 1 5 1 8 5 7 6 4 7 3 2 8 8 2 0 8 4 0 4 7 1 5 9 1 3 1 1 1 5 8 1 9 0 8 5 2 7 5 7 4 1 5 3 4 0 5 4 0 4 9 8 9 0 4 1 2 5 6 3 4 6 7 3 2 8 3 1 9 7 7 3 8 8 9 3 7 9 2 3 7 5 8 1 8 2 6 4 3 1 3 6 2 l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W e p a C n r e t s a E O G N E S T N t s e W h t r o N o p o p m L i g n e t u a G a k a x i r a w a k e i r u g n u h s t u v a y e s n e y a s a v a w i r e t e l a v a l e t e l . u h n a v a y o h r i t i m a x o m i y i x a k a w i k i y n u w o l o h r i t N a l h n e h e l a y o h r i t i m a k a w i k i y n u k a s i s i y i t u K a y a l h n e H e l a y o h r i t i M a y o k i y N ) b ( e t a t S e e r F o m u f m a k e a k u s u k u l u k n a z d n u f i w s a g n o z D - a k i r f A a v o k i t a k a a v a k e u y n a h i r a y a k a x i R u l u k n a z d n u f i X o l e v a a w a k a x u M o l e m o g n o k X i o l e v a a r o t i V i t o h V e p a C n r e t s a E a k a w i k i y n u w o l o h r i t N u k a l e l e k a h u k u l u k n a z d n u f i w s a l e t e k e s u K o s i k u v u l h N a n i r e t e l u V a y o k i y N ) a ( e t a t S e e r F o m u f m a k e a k u s u k u l u k n a z d n u f i w s u k a n a k a n a l e b m a f i y e l o h r i t i m a k a w i r e h r u d u y n a h i R a v i h r i t a V a w ) 6 1 a y i t o h V ( u y n a h i R l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W e p a C n r e t s a E O G N E S T N t s e W h t r o N o p o p m L i g n e t u a G e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N t s e W h t r o N o p o p m L i a k a x i r a w e l a w s i s i k u v e v i w s a k e a s i l i r u k ; o r a w k n i h u k o l a l e t e g n e o k a w i r e h r u d u k a w s a l h n e h . o y e l o y o h r i t i m a k i y n u k a n a k a n a l e b m a f a n a w n i w s ' a n a n a w n i w s ' a r o l e v A a k a w i r e s i z d n u h o k a k e t o k u k a s i s i y i t u K e l a y o z d n o y D a t i j e l o h k i t a y o k i y N a l h n e H e l a y o z d n o y D u l u k n a z d n u f i w s e l a y o z d n o y D a y o l u w a z d n a k e i r e t e l u V . i r e t e l u V a n a l h n e H a k e o l e m i p i w s a n a g n i r e l a n a l h n e H a y o z d n o y D a t i j e l o h k i t a y o h r i t i m i r e t e l u V a n a l h n e H ) 7 1 a y i t o h V ( i r e t e l u V a n 90 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 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 7 7 6 2 6 1 8 8 5 1 0 4 2 5 1 6 1 5 3 6 6 6 8 0 0 5 3 9 0 1 8 2 8 2 5 7 9 5 1 3 2 7 8 8 1 7 0 8 3 3 3 2 3 7 1 1 2 1 1 7 1 / 6 1 0 2 0 0 0 ' R 8 8 8 4 1 2 6 7 5 7 3 2 8 3 5 2 0 0 2 8 3 9 1 9 2 0 1 0 1 6 5 9 9 2 5 1 1 2 3 1 5 7 0 4 5 0 5 3 9 8 3 8 4 9 9 4 0 6 7 5 8 8 5 8 7 1 3 5 7 8 8 0 5 1 3 4 0 1 3 3 2 7 1 0 9 4 0 5 7 6 8 9 2 4 6 7 6 0 1 0 6 2 2 7 1 6 7 6 8 6 0 6 5 6 6 7 4 5 8 9 4 7 1 1 1 1 1 2 7 1 4 0 2 9 2 7 5 2 2 0 7 2 2 5 9 9 1 0 7 2 0 9 1 2 7 9 5 4 9 8 3 1 5 0 3 9 8 7 3 1 5 7 3 9 0 3 4 5 4 4 9 6 4 8 4 1 8 4 1 7 2 5 0 5 6 1 / 5 1 0 2 0 0 0 ' R B n m u l o C s e t a m i t s E d r a w r o F A n m u l o C 5 1 / 4 1 0 2 n o i t a c o l l A 0 0 0 ' R 9 7 2 4 9 2 2 8 6 5 2 0 3 0 9 4 1 5 8 5 1 8 8 7 0 1 3 7 2 1 0 4 8 4 9 5 2 7 4 0 4 6 5 0 0 0 9 6 9 4 8 5 8 6 1 1 1 1 1 2 8 2 5 9 1 0 0 9 5 1 2 8 9 4 1 6 3 9 4 5 8 9 1 8 1 3 8 7 4 0 9 2 5 8 1 9 2 8 1 4 1 9 4 7 3 9 8 1 3 3 4 0 9 5 6 3 9 7 7 9 0 7 2 3 8 4 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 e p a C n r e t s e W t s e W h t r o N a g n a l a m u p M o p o p m L i e t a t S e e r F g n e t u a G e p a C n r e t s a E 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 t s e W h t r o N o p o p m L i L A T O T s e c n i v o r p l a i c n i v o r p y b d e d i v o r p s e c i v r e s t r o p s n a r t c i l b u p . t r o p s n a r t f o s t n e m t r a p e d o t n o i t c n u f d e n g i s s a y l l a n o i t a N s d r a w o t g n i d n u f y r a t n e m e l p p u s e d i v o r p o T t n a r G s n o i t a r e p O t r o p s n a r T c i l b u P ) b ( s e c n i v o r p d n a e c n a n e t n i a m y c n e g r e m e d n a e n i t u o r , e v i t a t n e v e r p 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 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 d e g a m a d s e g d i r b d n a s d a o r f o r i a p e r e h t r o f s t c e j o r p f o e t a t s e h t e v o r p m i o t ; s r e t s a s i d l a r u t a n d e r a l c e d y b s s e c c a n a i r t s e d e p l a r u r t c u r t s n o c o t ; e r u t c u r t s a r f n i n o i t a r e n e g y t i c i r t c e l e g n i v r e s s k r o w t e n d a o r e h t 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 l a i c n i v o r p t n e m e l p p u s o t ; s m e t s y s t n e m e g a n a m ; s k r o w t e n d a o r l a i c n i v o r p f o n o i t a t i l i b a h e r d a o r s d a o R r e p s a d e i f i s s a l c e r a s d a o r l l a e r u s n e . s e g d i r b t n a r G e p a C n r e t s a E o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G r o f s t n e m t s e v n i l a i c n i v o r p t n e m e l p p u s o T e c n a n e t n i a M s d a o R l a i c n i v o r P ) a ( t r o p s n a r T ) 7 3 e t o V ( GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 91 No 10 of 2014 91 A A X U M E H P I X , 4 A Y U L U D E X A K E A K U S U K A K A W I R E L E K A H I Y E L O H R I T I M E B M U K O K O N O G N O N I M A L E L E K A H U K A L E L E T E G N E U K U L U K N A Z D N U F I W S A K E O L E V A A M U L U K N A Z D N U F I X A Y O T E Y N A M I P I M 7 7 6 2 6 1 1 8 8 5 1 0 4 1 2 5 1 6 1 5 3 6 6 6 8 0 2 0 5 3 9 0 1 1 8 2 8 2 5 7 1 9 5 1 3 2 7 8 8 1 7 0 8 3 3 3 2 3 7 7 8 8 0 5 1 1 3 4 0 1 3 3 1 2 7 1 0 9 4 0 5 7 6 8 9 1 2 4 6 7 6 0 1 1 0 6 2 2 7 1 1 6 7 6 8 6 0 6 5 6 6 7 4 5 8 9 4 7 i n e w l h a m E a y o k a b m u v b u K 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R 8 3 9 1 9 2 0 1 0 7 2 2 5 9 9 8 8 8 4 1 2 6 7 5 7 3 2 8 3 5 2 0 0 2 0 1 6 5 9 9 2 5 1 1 2 3 1 5 7 0 4 5 0 5 3 8 4 9 8 3 9 9 4 0 6 7 5 8 8 5 8 7 1 3 5 2 7 1 4 0 2 9 2 7 5 2 2 1 0 7 2 0 9 1 2 7 9 5 4 9 8 3 1 5 0 3 9 8 7 3 1 5 7 3 9 5 4 0 3 4 4 9 6 4 8 4 1 8 4 1 7 2 5 0 5 9 7 2 4 9 2 1 2 8 6 5 2 0 1 0 0 0 ' R 3 0 9 4 1 5 8 5 1 8 8 7 1 0 1 3 7 2 1 1 0 4 8 4 9 5 1 2 7 4 0 4 6 5 0 0 0 9 6 9 4 8 5 8 6 2 8 2 5 9 1 0 0 9 5 1 2 8 9 4 1 6 3 9 4 5 8 9 1 8 1 3 8 7 4 0 9 2 5 8 1 9 2 8 1 4 1 9 4 7 3 9 3 4 8 1 3 0 9 5 6 3 9 7 7 9 0 7 2 3 8 4 a w o l e v A 5 1 / 4 1 0 2 B a y o m o l o h K A a y o m o l o h K l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N t s e W h t r o N o p o p m L i g n e t u a G a k a x i r a w . u l u k n a z d n u f i x a t i l t e k e l t u v a t o l u w a z d n i t u l u k n a z d n u f i X o l e v a a w a k a x u M o l e m o g n o k X i o l e v a a r o t i V i t o h V l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G e p a C n r e t s a E O G N E S T N a k e o l e m i p i w s a n a g n i r e l u l u k n a z d n u f i w s a r a g n i h Q i h a y u k a w a l t i m i h a w i k e v a y o w a w k n i h - a k i r f A a r o z d n o g a M a w s a w i s i h r i t i w S a r a b m R i a s i y a l h u k a n a s i h r i t u k ; a l e l e k i F o w s o l e t e l i w s a n o z d n o g a M a k a w i t a h a w a l T u k a n a g n o z D u k ; o z d n o g a m a y u z d n u h n a y b i r u w a l u v a t e m e t s i s i t a y a w a l o b m o h k a m i h e k e w i h n o a y a w a l o h o l u b a m a s i w s t n a u k ; o k u l b u b m u t n i r a y a v u k e k e w i r u v a k a l e h r i t a y a w a l o z d n o g a m a y e k e w i t e n a x o m i y i x o y o h o l u b a m a k a u k ; i z e g a k a s i t i w s e l a w s i h r i t i w s e l a t u w a h d n i t a v e g n e l i m i h i b m a f a v a y a l e l e k i f a n o z d n o g a m a s i m a l u l o t e k e j o r u h p i t a l e t e g n e a t e x u f p u k a n a l t a h i x a k a n o l e v o l o t n a k a s i y a l h o z d n o g a m u k a w s e l a s i s i y i t u k ; u l u k n a z d n u f i x a y o z d n o g a m a t e k e w i t e n i t a y o z d n o g a m . a y a k a m u l u k n a z d n u f i X a k a w i k i y n u w o l o h r i t N a y o h r i t i m a t a l e t e g n e o t i l a m i t a k i y n u K i l t e k e l t u V a y o l e h r i t a M a y o k i y N ) b ( e p a C n r e t s a E a n a w n i w s ' a n a n a w n i w s ' a r o l e v A u k , a l e v i s o y b u l u k n a z d n u f i x a y b i s i k e v u v a s i t a t u K a y o z d n o g a M a s i y a l H o y o k i y N ) a ( e t a t S e e r F o m u f m a k e a k u s u k u l u k n a z d n u f i w s i h a k a w i k i y n i y b e l u h n a v a y b i l t e k e l t u v u h n a V a y b ) 7 3 a y i t o h V ( i l t e k e l t u V 92 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 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 5 7 7 3 4 7 8 4 4 1 8 4 3 9 0 8 4 8 3 9 9 1 0 6 8 9 2 7 6 9 1 4 4 2 6 9 8 8 1 3 2 7 5 2 6 3 0 9 1 1 1 1 1 7 1 / 6 1 0 2 0 0 0 ' R 8 5 4 0 0 7 3 8 8 6 0 4 4 7 0 5 5 7 1 6 3 1 2 5 9 7 2 8 6 8 7 6 6 3 6 8 7 0 9 0 8 6 4 4 1 8 5 8 1 1 1 1 1 6 1 / 5 1 0 2 0 0 0 ' R B n m u l o C s e t a m i t s E d r a w r o F 9 8 2 3 7 6 9 7 8 8 5 3 9 8 1 5 9 6 0 5 4 9 6 4 2 3 5 4 0 8 6 7 0 0 0 8 6 0 4 4 5 6 3 6 8 8 2 8 1 1 1 1 1 0 0 0 ' R A n m u l o C 5 1 / 4 1 0 2 n o i t a c o l l A 1 6 8 1 3 2 1 1 3 7 7 4 5 6 0 1 4 8 6 4 8 2 0 1 - - - - - - - - - - - - - - - - 0 5 9 2 9 2 0 5 9 2 9 2 0 0 0 6 6 2 0 0 0 6 6 2 - 1 7 1 7 5 7 9 4 0 5 9 5 6 4 4 3 2 3 1 2 6 0 4 2 5 6 9 5 5 3 3 1 4 - 0 0 0 5 5 2 y t i C e s o p r u P n o i t a c o l l a f o e m a N e t o V g r u b s e n n a h o J f o y t i C n w o T e p a C f o y t i C e n a w h s T f o y t i C y t i C o l a f f u B i n e l u h r u k E i n i w k e h T e g n u a g n a M y a B a l e d n a M n o s l e N y t i C o l a f f u B L A T O T g r u b s e n n a h o J f o y t i C n w o T e p a C f o y t i C e n a w h s T f o y t i C y a B a l e d n a M n o s l e N d e t a c o l l a n U L A T O T i n e l u h r u k E i n i w k e h T e g n u a g n a M g n i s u c o f , e m m a r g o r p t n e m p o l e v e d s t n e m e l t t e s n a m u h l a n o i t a n e h t t r o p p u s . s d l o h e s u o h r o o p n o o t r e d r o n i s e i t i l a p i c i n u m n a t i l o p o r t e m f o s e u n e v e r l a t i p a c e h t s t n e m e l p p u S t n a r G t n e m p o l e v e D s t n e m e l t t e S n a b r U d n a t n e m t s e v n i e r u t c u r t s a r f n i e l b a l i a v a f o e s u r i e h t s u c o f d n a e t a r g e t n i . m r o f l a i t a p s n a b r u t c a p m o c e r o m a e v e i h c a o t s t n e m u r t s n i y r o t a l u g e r 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 r o f e v i t n e c n i l a i c n a n i f a 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 y t i C d e t a r g e t n I s t n e m e l t t e S ) 1 3 e t o V ( n a m u H l a n o i t a N y r u s a e r T ) 0 1 e t o V ( GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 93 No 10 of 2014 93 B A X U M E H P I X , 4 A Y U L U D E X A K E A K U S U K A K A W I R E L E K A H I Y E L O H R I T I M E B M U K O K O N O G N O N I M A L E L E K A H U K A L E L E T E G N E U K A L A P I S A M I T A K E O L E V A A M A L A P I S A M I T A Y O T E Y N A M I P I M 5 7 7 3 4 7 8 4 4 1 8 4 3 9 0 8 4 8 3 9 9 1 0 6 8 9 2 7 6 9 1 4 4 2 6 9 8 8 1 3 2 7 5 2 6 3 0 9 1 1 1 1 1 7 1 / 6 1 0 2 0 0 0 ' R 8 5 4 0 0 7 3 8 8 6 0 4 4 7 0 5 5 7 1 6 3 1 2 5 9 7 2 8 6 8 7 6 6 3 6 8 7 0 9 0 8 6 4 4 1 8 5 8 1 1 1 1 1 6 1 / 5 1 0 2 0 0 0 ' R i n e w l h a m E a y o k a b m u v b u K 9 8 2 3 7 6 9 7 8 8 5 3 9 8 1 5 9 6 0 5 4 9 6 4 2 3 5 4 0 8 6 7 0 0 0 8 6 0 4 4 5 6 3 6 8 8 2 8 1 1 1 1 1 0 0 0 ' R a w o l e v A 5 1 / 4 1 0 2 1 6 8 1 3 2 1 1 3 7 7 4 5 6 0 1 4 8 6 4 8 2 0 1 B a y o m o l o h K A a y o m o l o h K - - - - - - - - - - - - - - - - 0 5 9 2 9 2 0 5 9 2 9 2 0 0 0 6 6 2 0 0 0 6 6 2 - 1 7 1 7 5 7 9 4 0 5 9 5 6 3 2 3 1 2 6 6 9 5 3 3 1 4 4 0 4 2 5 5 4 - 0 0 0 5 5 2 g r u b s e n n a h o J f o y t i C n w o T e p a C f o y t i C e n a w h s T f o y t i C y a B a l e d n a M n o s l e N g r u b s e n n a h o J f o y t i C n w o T e p a C f o y t i C e n a w h s T f o y t i C O G N E S T N 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 g n a w i r e v a i t A O G N E S T N i n e l u h r u k E i n i w k e h T e g n u a g n a M i n e l u h r u k E i n i w k e h T e g n u a g n a M . i n i t e w s u v e a g n i y e l u g n a y d n i m a k e e l i w i s i m o g n o k u k , u h n a v a y b o s i m a h s t u v a w o s i k u v u l h n a w a k a x i r a w o k o n o g n o n a l e t e k e s i n e b o r o d a m E e l a y b u w a h d n i t a l e l e k i f u k a l u w a l o w s o h r i t i w s a n a n o k a g n i w s e l a w i s i h r i t i w s . i n e b r o r d a m e l a y u w a h d n a w a k a x u m a t e k e n a b m u v i t e l u k i n e b o r o d a m e l a t a l a p i s a m i t a k e i l a m i t a w s a w o l e y u b m a k i y n u K i y e l a b o r o d a M a w o s i k u v u l h N a y o k i y N a y b i s i k e v u v a y a n o t a y o l e s i h r i t a m a s i m o g n o k u k a n a s i n a g n a l h e k e w i s i n a g n a l H ) 1 3 a y i t o h V ( u h n a V a y b i r e m a t u V ) 0 1 a y i t o h V ( a y b i l a m T i a k a x i R a b o r o D o l e m o g n o k i X o l e v a a r o t i V i t o h V y t i C o l a f f u B u k a t o k u k a l e l d n e u k i n e b o r o d a m e l a t a l a p i s a m i t a t i l a m i t a l e l e t e g n e u K o s i m a h s t u V a y o s i k u v u l h N a y o k i y N a y b o s i m a h s t u V 94 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 94 3 5 8 8 5 2 8 8 0 6 5 1 5 5 3 6 5 9 5 6 5 4 3 8 5 9 0 8 5 5 3 0 1 6 7 1 0 3 5 5 6 8 5 0 4 5 0 4 1 1 0 5 3 7 0 5 4 4 7 6 3 0 5 5 7 0 4 1 1 6 0 7 0 1 1 5 4 7 6 8 4 7 5 9 2 3 6 7 8 4 9 1 5 1 7 1 3 4 4 5 1 9 6 8 5 5 1 0 5 4 2 7 1 3 7 2 9 6 1 7 8 8 8 1 1 0 0 4 0 6 1 4 2 4 4 6 1 5 0 6 2 4 1 3 7 2 3 7 1 0 0 7 7 4 7 7 8 2 6 4 3 2 4 2 9 4 5 1 7 0 4 9 7 4 2 0 7 7 4 0 0 5 0 4 9 5 7 7 4 2 7 3 6 5 7 6 8 0 1 4 1 8 1 8 4 6 7 4 1 0 8 5 4 7 6 8 0 1 1 0 2 0 1 9 4 1 8 9 4 1 7 1 8 2 1 6 7 8 4 8 5 1 8 6 4 9 6 5 4 1 6 7 7 5 5 1 3 9 6 2 6 1 6 9 6 9 5 1 6 5 1 2 1 1 5 2 3 1 5 1 1 2 1 5 5 1 2 3 6 4 3 1 9 6 4 3 6 1 2 6 0 6 4 2 0 8 0 6 6 2 1 0 2 3 9 0 2 6 0 9 6 6 4 2 6 0 6 4 3 0 0 2 7 2 6 0 6 4 3 5 3 4 5 3 5 8 0 1 5 2 6 0 6 4 7 2 4 8 4 7 5 4 4 5 8 0 1 8 7 1 0 1 5 0 1 2 6 4 0 4 1 0 7 0 6 7 8 4 7 3 8 7 6 8 1 4 9 0 1 3 1 0 9 1 1 8 0 6 5 2 1 4 5 7 2 2 1 0 1 0 1 8 1 8 7 4 1 1 6 9 3 8 1 1 3 8 8 8 9 7 4 3 6 2 1 2 1 6 1 1 4 1 2 6 5 0 4 3 1 0 1 2 6 1 0 1 B n m u l o C s e t a m i t s E d r a w r o F 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R A n m u l o C 5 1 / 4 1 0 2 n o i t a c o l l A 0 0 0 ' R A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i 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 i e s a e r c n i n a e v e i h c a o t s e i t i n u m m o c n i t s e v n i d n a n o i t c u d o r p l a r u t l u c i r g a l a r u t l u c i r g a s k c o l n u t a h t e r u t c u r t s a r f n i . n o i t c u d o r p n o i t a c o l l a l a n o i t i d n o C g n i m r a f n a c i r f A h t u o S e l b a r e n l u v t s i s s a o T t n a r G s t c e j o r P a m e s t e L / a m i l I ) a ( d e g a t n a v d a s i d y l s u o i v e r p g n i t e g r a t y l i r a m i r p ( s e c i v r e s d n a s e i t i l i c a f , e r u t c u r t s a r f n i y r a r b i l f o t r o p p u s n i l e v e l l a i c n i v o r p t a e m m a r g o r p . s e v i t a i t i n i l a n o i t a n d n a t n e m n r e v o g l a c o l d e s i l a t i p a c e r a h g u o r h t ) s e i t i n u m m o c g n i e b - l l e w r e t t e b d n a n o i t a e r c b o j , y t i r u c e s d o o f , y t i v i t c u d o r p r e t a e r g o t g n i d a e l ) l a t n e m n o r i v n e f o s r a l l i p e h t s t r o p p u s t a h t s e v i t a i t i n i d n a c i m o n o c e , l a i c o s ( y t i l i b a n i a t s u s . l l a r o f n n o o i i t t a a c c o o l l l l a a l l a a n n o o i i t t i i d d n n o o C C t n e m e g a n a m d n a e s u e l b a n i a t s u s e t o m o r p o T y t r e v o P : t n a r G e m m a r g o r P e r a C d n a L ) b ( e h t n i g n i g a g n e y b s e c r u o s e r l a r u t a n f o t n e m p o l e v e D e r u t c u r t s a r f n I d n a f e i l e R n o i t a c o l l a l a n o i t i d n o C y t i n u m m o c l a r u r d n a n a b r u m r o f s n a r t o T t n a r G s e c i v r e S y r a r b i L y t i n u m m o C , , e e r r u u t t l l u u c c i i r r g g A A d d n n a a y y r r t t s s e e r r o o F F s s e e i i r r e e h h s s i i F F ) 6 2 e t o V ( d n a s t r A e r u t l u C ) 4 1 e t o V ( GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 95 No 10 of 2014 95 i l n e w h a m E a y o k a b m u v b u K 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R a w o l e v A 5 1 / 4 1 0 2 0 0 0 ' R B a y o m o l o h K A a y o m o l o h K 3 5 8 8 5 2 8 8 0 6 5 1 5 5 3 6 5 9 5 6 5 4 3 8 5 9 0 8 5 5 3 0 1 6 7 1 0 3 5 5 6 8 5 0 4 5 0 4 1 1 0 5 3 7 0 5 4 4 7 6 3 0 5 5 7 0 4 1 1 6 0 7 0 1 1 5 4 7 6 8 4 7 5 9 2 3 6 7 8 4 9 1 5 1 7 1 3 4 4 5 1 9 6 8 5 5 1 0 5 4 2 7 1 3 7 2 9 6 1 7 8 8 8 1 1 0 0 4 0 6 1 4 2 4 4 6 1 5 0 6 2 4 1 3 7 2 3 7 1 0 0 7 7 4 7 7 8 2 6 4 3 2 4 2 9 4 5 1 7 0 4 9 7 4 2 0 7 7 4 0 0 5 5 7 0 4 9 7 4 2 7 3 6 5 7 6 8 0 1 4 1 8 1 8 4 6 7 4 1 0 8 5 4 7 6 8 0 1 1 0 2 0 1 9 4 1 8 9 4 1 7 1 8 2 1 6 7 8 4 8 5 1 8 6 4 9 6 5 4 1 6 7 7 5 5 1 3 9 6 2 6 1 6 9 6 9 5 1 6 5 1 2 1 1 5 2 3 1 5 1 1 2 1 5 5 1 2 3 6 4 3 1 9 6 4 3 6 1 2 6 0 6 4 2 0 8 0 6 6 2 1 0 2 3 9 0 9 6 2 6 0 6 4 2 6 0 6 4 3 0 0 2 7 2 6 0 6 4 3 5 3 4 5 3 5 8 0 1 5 2 6 0 6 4 7 2 4 8 4 7 5 4 4 5 8 0 1 8 7 1 0 1 5 0 1 2 6 4 0 4 1 0 7 0 6 7 8 4 7 3 8 7 6 8 1 4 9 0 1 3 1 0 9 1 1 8 0 6 5 2 1 4 5 7 2 2 1 0 1 0 1 8 1 8 7 4 1 1 6 9 3 8 1 1 3 8 8 8 9 7 4 3 6 2 1 2 1 6 1 1 4 1 2 6 5 0 4 3 1 0 1 2 6 1 0 1 l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N e p a C n r e t s a E t s e W h t r o N o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N e p a C n r e t s a E t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G A A X U M E H P I X , 5 A Y U L U D E X U L U K N A Z D N U F I W S A K E A K E L U W A L H O W S O L E M O G N O K W S A Y O L E V A A M I u l u k n a z d n u f i X o l e v a a w a k a x u M o l e m o g n o k i X o l e v a a r o t i V i t o h V e p a C n r e t s a E o l e m i p i w s a n a g n i r e l o l e v A a g n a v a l i m i r a v a v u w a h d n i k a a v a n u f p u K a m e s t e L / a m i l I a t e k e j o r u h p i T a y o k i y N ) a ( a n i m i r u v a w s i a w m u k i w s a k a a k e l e l e t e g n e u k a l e l e k i f u k a g n o z D - a k i r f A a v i k i g n a k e l e l e h r i s a k a s i t i w s e l a w i s i h r i t i w s a k e a s i k e v u k . i m i r u v a w s i a w m u k i w s a n a l h a l h i w S i f p m a l h n i T ) 6 2 a y i t o h V ( , i m i r u V o l e m i p i w s a n a g n i r e l o l e v A i r u w a l u v a n e l h a k a k a w i s i h r i t u k a s u k a l t u K a w o s i y a l h N a w o k o n o g n o N a y o k i y N ) b ( u k i h o k u l u b m u t n a w s a w i s i h r i t i w s a y b o s i k u v u l h N a n i t e w s u V a s i r e H u K : a v a s i M a k e a k a s i y i w s e l ) u g n a b m a n i m o n o h k i , u h n a v ( i n e w l h a m e a k e s i y u k a t u h p u h p i t a k a l e t e k e s a w o l e l e h r i s n , a l a t o w s i a w m u k i w s a n a v u k u k a n o h r i t i m a k a w i x u l u b m u t u k , a y d u k a w s a y a w a l a l a h s t a l a h s t a m a k e a s i n e h g n i t . o v a w k n i h a k e l h a k a y n a h a w i s i h r i t i w S a w o l e m i p i w s a n a g n i r e l o l e v A i k a a v a y i r a r u b i y a l a w s a w i s i h r i t i w s a c n i c u K i k a a V a y i r a r u b i y a L a y o h r i t i M a y o k i y N a n a l i h s t u V i s i k u v e v i w s , a y a k a m e l a v a n i n e b o r o d a m e l a v a k e a s i m o g n o k u k i h a l u g n u s u k ( o h r i t i m a n a g n u w o l i h r a k n a k e i k e n u f p a g n a v a a v a l i k a a v i h u l u k n a z d n u f i x a x o m i y i x a k e i l a m i t a w i k i y n u w a l e h l t a g n u w o l o k o n o g n o n i h ) a z d n u h a n a g n a g u m a w o m u f m a l e t e k e s u k . a k a x i r a w o m u f m a y a l a h s t a l a h s t m ) 4 1 a y i t o h V ( o w u f M 96 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 96 8 1 8 8 5 9 6 4 1 6 3 7 4 2 3 5 5 0 9 4 1 2 2 1 6 6 2 1 1 6 6 1 4 0 8 9 2 1 6 5 7 1 1 4 7 3 8 6 5 9 3 1 1 9 4 3 2 8 6 4 0 2 2 6 8 1 1 8 9 6 0 1 6 5 9 3 7 2 3 2 1 4 6 1 1 1 2 4 3 3 1 6 0 0 8 8 5 4 2 2 8 6 5 9 1 0 4 3 1 1 8 2 2 0 1 2 8 7 3 5 8 7 1 1 3 7 6 0 1 0 6 4 2 2 1 6 9 2 6 1 1 2 8 1 1 1 1 B n m u l o C s e t a m i t s E d r a w r o F 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R A n m u l o C 5 1 / 4 1 0 2 n o i t a c o l l A 0 0 0 ' R 0 3 5 6 0 9 8 8 3 5 3 0 9 4 2 7 3 7 0 4 3 1 3 3 4 5 4 3 9 1 1 8 2 5 8 6 5 7 1 6 6 6 9 1 0 6 3 8 3 2 2 8 1 4 7 0 1 6 6 9 3 3 3 0 6 9 4 1 7 7 4 2 5 5 3 1 3 4 5 8 0 1 1 3 4 8 4 7 5 9 8 2 0 5 1 9 8 7 1 0 4 5 0 3 5 1 3 3 5 7 9 2 1 1 1 6 5 5 2 2 4 5 7 9 2 7 3 1 1 0 3 1 5 1 3 0 2 1 8 2 5 8 9 1 8 1 7 9 2 0 2 3 6 3 6 2 2 6 1 1 0 2 0 1 7 5 1 7 1 3 4 7 9 8 7 6 4 3 0 7 8 2 9 9 7 0 3 0 0 1 9 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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 l a u x e s f o m r o f y n a d n a a m g i t s , n o i t a n i m i r c s i d 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 ; e s u b a / t n e m s s a r a h d e t t i m s n a r t y l l a u x e s d n a B T , I V H o t n e r d l i h c d n a d e n a h p r o n o s u c o f r a l u c i t r a p a h t i w , s n o i t c e f n i . n e r d l i h c e l b a r e n l u v n o i t a c o l l a l a n o i t i d n o C . s r e n r a e l 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 ) c ( t n a r G n o i t a c o l l a l a n o i t i d n o C e c n a m r o f r e p r e n r a e l f o y t i l a u q e h t e v o r p m i o T t n a r G s l o o h c S i d e l a n i D ) a ( n o i t a c u d E c i s a B n o i t a c o l l a l a n o i t i d n o C (cid:3) (cid:3) (cid:81) (cid:82) (cid:76) (cid:87) (cid:81) (cid:72) (cid:89) (cid:72) (cid:85) (cid:83) (cid:57) 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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 s r e n r a e l r o f t n e m n o r i v n e g n i l b a n e d n a e v i t r o p p u s , e f a s a f o n o i s i v o r p e h t e r u s n e o t ; s r o t a c u d e d n a f o e e r f s i t a h t s l o o h c s n i t n e m n o r i v n e d e s a b - s t h g i r e v i t c u d o r p e r d n a l a u x e s g n i s a e r c n i y b y g e t a r t s t n a r G GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 97 No 10 of 2014 97 8 1 8 8 5 9 6 4 1 6 3 7 4 2 3 5 5 1 2 0 9 4 2 1 6 6 2 1 1 6 6 1 4 0 8 9 2 1 6 5 7 1 1 4 7 3 8 6 5 9 3 1 1 9 4 3 2 8 6 4 0 2 2 6 8 1 1 8 9 6 0 1 6 5 9 3 7 2 3 2 1 4 6 1 1 1 6 0 0 8 2 4 3 3 1 8 5 4 2 2 8 6 5 9 1 0 4 3 1 1 8 2 2 0 1 2 8 7 3 5 8 7 1 1 3 7 6 0 1 0 6 4 2 2 1 6 9 2 6 1 1 2 8 1 1 1 1 i l n e w h a m E a y o k a b m u v b u K 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R a w o l e v A 5 1 / 4 1 0 2 0 0 0 ' R B a y o m o l o h K A a y o m o l o h K 0 3 5 0 4 6 0 9 3 1 8 8 3 3 3 5 3 0 4 5 9 4 2 4 3 7 3 7 9 1 1 8 2 5 8 6 5 7 1 6 6 6 9 1 0 6 3 8 3 2 2 8 1 4 7 0 1 6 6 9 3 3 3 0 6 9 4 1 7 7 4 2 5 5 3 1 3 4 5 8 0 3 4 8 4 7 5 9 8 2 0 5 1 9 8 7 1 0 4 5 0 3 5 1 3 1 1 3 5 7 7 3 9 2 1 1 1 1 1 6 0 3 5 5 2 1 5 2 4 5 1 3 7 9 2 0 2 1 8 2 5 8 9 1 8 1 7 9 2 0 2 3 6 3 6 2 2 6 1 1 0 2 0 1 7 5 1 7 1 3 4 7 9 8 7 6 4 3 0 7 8 2 9 9 7 0 3 0 0 1 9 5 4 5 4 2 7 2 4 1 6 6 5 1 8 3 5 3 4 9 9 2 1 1 3 2 0 7 3 0 7 5 1 1 5 9 1 0 3 1 6 2 2 5 5 8 0 1 3 4 0 4 9 1 9 5 0 5 8 8 3 7 1 7 7 0 7 1 2 6 0 1 2 2 8 4 5 4 8 9 5 0 2 9 9 2 1 4 5 0 4 6 4 3 5 7 3 2 1 3 5 1 1 9 9 3 1 9 4 2 5 5 4 6 4 3 1 0 9 8 6 6 3 6 8 4 2 8 2 2 1 0 6 0 0 6 5 1 7 3 0 7 5 5 1 9 1 6 4 5 A A X U M E H P I X , 5 A Y U L U D E X U L U K N A Z D N U F I W S A K E A K E L U W A L H O W S O L E M O G N O K W S A Y O L E V A A M I u l u k n a z d n u f i X o l e v a a w a k a x u M o l e m o g n o k i X o l e v a a r o t i V i t o h V l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N e p a C n r e t s a E t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G O G N E S T N e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N t s e W h t r o N o p o p m L i a r a l e l e t e g n E o r a l u g n u S o r i m i r i R a n i m o t u V a t e s n e y a s i T , e s n e y a s i T a n , i k i t a m e t a M a k e o l e m i p i w s a n a g n i r e l o l e v A I i h V H a l e v i s o r a g n o z D - a k i r f A a r a g n i h q a l e t e k e s u K u k a n u g n a s a m a w s a r u y n a h i r a y b i v i t u v a s u k l a t u k i h e k e l e n a f i w s e l o h o b i w s a k e t u k a n i l i k i w s , a l u b e b u k , a k a s i y a l h u w o l u g n a b m a k i y n u k i h B T a n V H I a w o l e k i t n a t u g n u h u k ; i s i z d n o y d a v a n i z d n o y d a v , i s i z d n o y d a v a n i z d n o y d a v a k e a s i t o k u k a n a l e t e k e s u w o l u g n a b m , a k e s i y a l h u k a k a w i k i y n u k a s i s i y i t u k i k i r a g n u w o l i n e w l o k i w s e o l e n a f m i t a k e e k e w i k e m i s e b m u k i h i w a k a x u m a n a z d a b m u x u k , a l u w a l h u k a n a t u g n u h u k ; u g n a s a m a w s i h a s i n a x / a s i v a v o w i h i w a y o l d n e i X a y i n a l u P a n a n a s i b m a f u k i z e h g n i X u k ; a k a x i R a y o s i k u v u l h N a y i n a l u P a n 4 1 0 2 a n o z d n o y d i t , i n e z d n u v a y b i v i t u v a s i w s t n a a n e s n e y a s i T , i k i t a m e t a M a w s i l i k i w s . i s i z d n o y d a v a w s i m o t u V a t e s n e y a s i T a y o z d n o y D I ( S D A a n V H a y o k i y N I ) b ( ) i m o t u V a w s i l i k i w S u k a n B T , I V H a k e a n a v a k i g n a k e l e l e h r i s a g n u k a n i r a w s t a v i h a w i r e v o l a g n a v a l a n a v a k e a s i m o g n o k u k i h , u g n a s a m a w s a y i y b a v a m i h a w i r e l u l t . i k i g n a k e l e l e h r i s a g n a v a l o l e m i p i w s a n a g n i r e l o l e v A a k e o l e m a h p m a n a g n i w s e l a y d u k a w s a k i y n u K a w a k a x i R a w o k o n o g n o N a y o k i y N ) c ( i . e k e w m o g n o k a v a l i z d n o y d a v o l o k i X a w o l e m a h p M e p a C n r e t s a E o l e m i p i w s a n a g n i r e l o l e v A i z d n o y d a v a y o l e h r i t a m a w a k o k n a s i w s t n a u K i d e l a n i D a y o l o k i w S a y o k i y N ) a ( a y o z d n o y D o l u g n u s a M ) 5 1 a y i t o h V ( 98 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 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 B n m u l o C s e t a m i t s E d r a w r o F 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R A n m u l o C 5 1 / 4 1 0 2 n o i t a c o l l A 0 0 0 ' R e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V - - - - - - - - - 0 8 2 2 5 6 0 8 2 2 5 6 5 5 98 2 7 3 6 3 4 4 5 4 2 4 4 1 0 3 7 1 0 2 8 9 0 5 2 3 2 8 6 1 3 0 4 4 5 1 1 7 0 2 2 4 1 9 3 1 6 6 1 7 5 2 3 1 0 2 0 8 4 2 0 2 4 0 6 8 9 5 4 3 3 8 9 6 5 3 0 4 7 7 0 2 9 6 4 9 5 0 7 0 2 4 2 4 3 7 4 7 5 1 0 7 8 0 0 3 1 1 3 4 1 1 1 1 1 4 5 4 3 9 0 3 3 2 7 2 6 8 2 9 9 4 7 4 2 2 3 1 3 7 8 0 0 3 3 6 6 4 1 0 6 9 0 2 4 1 2 3 1 2 2 2 4 4 2 0 9 2 2 0 6 1 3 3 5 6 2 9 9 3 1 5 7 9 5 8 0 4 7 8 2 8 8 3 7 0 5 4 0 2 4 9 1 9 1 7 7 3 7 8 1 9 2 0 1 9 6 6 5 1 2 3 1 1 1 5 6 7 6 9 6 5 1 3 4 0 7 5 9 3 1 0 3 9 2 4 4 0 5 9 4 5 5 0 3 6 3 0 3 8 2 9 2 3 9 1 2 2 2 8 5 9 7 2 0 8 2 5 4 9 5 8 9 2 2 8 6 8 2 8 7 9 3 1 1 8 9 9 1 7 9 5 2 1 2 8 4 3 3 2 7 3 2 9 4 4 1 6 2 0 3 4 8 8 7 5 2 3 6 2 9 9 7 5 2 2 3 1 8 7 9 6 3 8 8 1 8 9 8 7 2 4 3 8 3 9 6 3 9 2 3 1 3 2 9 9 5 2 6 9 8 4 4 3 3 0 1 7 6 4 9 7 1 5 0 1 2 2 3 1 1 3 2 1 e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i 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 1 3 4 0 9 0 1 9 6 4 2 6 1 1 l a t a N - u l u Z a w K 5 5 2 4 8 1 2 4 9 7 7 2 7 0 4 6 4 4 1 2 7 8 5 5 0 0 2 5 4 6 4 2 3 4 8 8 - 2 4 4 7 6 4 9 0 5 3 4 3 8 2 4 1 2 4 1 2 1 6 8 4 6 8 7 9 3 6 0 9 7 8 8 3 5 1 8 9 9 3 2 5 e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N L A T O T o p o p m L i n o i t a c o l l a l a n o i t i d n o C e v o r p m i o t s l o o h c s l a c i n h c e t e s i l a t i p a c e r o T s l o o h c S y r a d n o c e S l a c i n h c e T ) d ( n o i t a c u d E c i s a B . y r t n u o c e h t n i g n i n i a r t d n a t n e m p o l e v e d s l l i k s o t e t u b i r t n o c o t y t i c a p a c r i e h t t n a r G n o i t a s i l a t i p a c e R ) 5 1 e t o V ( ; g n i t s e t d n a g n i l l e s n u o c V H o t I s s e c c a l a s r e v i n u l a n o i t a N e h t f o n o i t a t n e m e l p m i e h t t r o p p u s o t I d n a V H e v i s n e h e r p m o c r o f n a l P l a n o i t a r e p O t r a p - n i e s i d i s b u s o t ; e r a c d n a t n e m t a e r t S D A I t n e m t a e r t l a r i v o r t e r i t n a e h t r o f g n i d n u f . e m m a r g o r p t n e m e l p p u s o t ; e c n a r u s s a y t i l a u q d n a s m e t s y s d e r e v i l e d e r u t c u r t s a r f n i h t l a e h n o e r u t i d n e p x e e c n a h n e o t ; s p i h s r e n t r a p e t a v i r p - c i l b u p h g u o r h 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 : 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 n g i s e d l a n o i t a s i n a g r o , y g o l o n h c e t h t l a e h d n a w e n f o n o i t a t i l i b a h e r d n a g n i d a r g p u n o i t a c o l l a l a n o i t i d n o C , e c n a n e t n i a m , n o i t c u r t s n o c e t a r e l e c c a p l e h o T t n a r G n o i t a s i l a t i v e R y t i l i c a F h t l a e H ) b ( I g n i d u l c n i S D A d n a V H o t I e s n o p s e r e v i t c e f f e n o i t a c o l l a l a n o i t i d n o C n a p o l e v e d o t r o t c e s h t l a e h e h t e l b a n e o T I t n a r G S D A d n a V H e v i s n e h e r p m o C I ) a ( ) 6 1 e t o V ( h t l a e H GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 99 No 10 of 2014 99 i l n e w h a m E a y o k a b m u v b u K 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R a w o l e v A 5 1 / 4 1 0 2 0 0 0 ' R B a y o m o l o h K A a y o m o l o h K 2 7 3 6 3 4 4 5 4 2 4 4 1 0 3 7 1 0 0 5 2 8 9 2 3 2 8 6 1 3 0 4 4 5 1 1 7 0 2 2 4 1 9 3 1 6 6 1 7 5 2 3 1 0 2 0 8 4 2 0 2 4 0 6 8 9 5 4 3 3 8 9 6 5 3 0 4 7 7 0 2 9 6 4 9 5 0 7 0 2 4 2 4 3 7 4 7 5 1 0 7 8 0 0 3 1 1 3 4 1 1 1 1 5 6 7 6 9 6 5 1 - - - - - - - - - 0 8 2 2 5 6 0 8 2 2 5 6 5 5 1 4 5 4 3 9 0 3 3 2 7 2 6 8 2 9 9 4 7 4 2 2 3 1 3 7 8 0 0 3 3 6 6 4 1 0 6 9 0 2 4 1 2 3 1 2 2 2 4 4 2 0 9 2 2 0 6 1 3 3 5 6 2 9 9 3 1 5 7 9 5 8 0 4 7 8 2 8 8 3 7 0 5 4 0 2 4 9 1 9 1 7 7 3 2 3 1 7 8 1 9 2 0 1 9 6 6 5 1 1 1 3 4 0 7 5 9 3 1 0 3 9 2 4 4 0 5 9 4 5 5 0 3 6 3 0 3 8 2 9 2 3 9 1 2 2 2 8 5 9 7 2 0 8 2 5 4 9 5 8 9 2 2 8 6 8 2 8 7 9 3 1 1 8 9 9 1 7 9 5 2 1 2 8 4 3 3 2 7 3 2 9 4 4 1 6 2 0 3 4 8 8 7 5 2 3 6 2 9 9 7 5 2 2 3 1 8 7 9 6 3 8 8 1 8 9 8 7 2 4 3 8 3 9 6 3 9 2 3 1 3 2 9 9 5 2 6 9 8 4 4 3 3 0 1 7 6 4 9 7 1 5 0 1 2 2 3 1 1 3 2 1 1 3 4 0 9 0 1 9 6 4 2 6 1 1 5 5 2 4 8 1 2 4 9 7 7 2 7 0 4 6 4 4 1 2 7 8 5 5 0 0 2 5 4 6 4 2 3 4 8 8 - 2 4 4 7 6 4 9 0 5 3 4 3 8 2 4 1 2 4 1 2 1 6 8 4 6 8 7 9 3 6 0 9 7 8 8 3 5 1 8 9 9 3 2 5 l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N e p a C n r e t s a E t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N e p a C n r e t s a E t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i a g n a w i r e v a i x A O G N E S T N A A X U M E H P I X , 5 A Y U L U D E X U L U K N A Z D N U F I W S A K E A K E L U W A L H O W S O L E M O G N O K W S A Y O L E V A A M I u l u k n a z d n u f i X o l e v a a w a k a x u M o l e m o g n o k i X o l e v a a r o t i V i t o h V e p a C n r e t s a E o l e m i p i w s a n a g n i r e l o l e v A a w s o l o k i w s a k e i l a m a w i k i y n u k a l e h l t u K a k e i l a M a w i k i y N u k a l e h l T o y o k i y N ) d ( a n i l i k i w s a w o s i k u v u l h n a k e a l d n a x a x o h o y b . i n e w k i t e i r e t e l u v a n o w s a y b i t o k i w s u v a s i w s t n a u k i k i n i k e h t i x i k i n i k e h t i X a w s i r a d n o k e S a w s o l o k i w S a y o z d n o y D o l u g n u s a M ) 5 1 a y i t o h V ( o k o n o g n o n a k e u m e h p i x a l e l e k a h u k i h i l a m i t . l a r i v o r t e r i t n a i t a y b i r u g n u h s t u v a w o l e m i p i w s a n a g n i r e l o l e v A u k , a s i y a l h u k , a k a u k a s i s i l t a h u k a t e n u f p u K a w o t e x u f p M a s i k u v e V o y o k i y N ) b ( u k u y n a h i r a k e a n o k a g n i w s e l a n a w h s t n i w s e l a t e m e t s i s i t , u y n a h i r a y i j o l o n i k e h t : a s t a k u k ; a k o k n a s i s i y i t u k a n o l e m a h s t a m a y i n i y a z i d a x e y b o l u k a n i x i h a k a w i k i y n i w s e l u y n a h i r a w s i t o k i w s u v a s i s i l t a h u k ; e t e h v i y a r u h p a n o m u f m a w i s i h r i t i w s a k e i l a m i t a y o l e s i h r i t a m a l e t e g n e . u y n a h i r a w s a w i s i h r i t i w s a k i y n o y b a w i s i h r i t i w s a t e x u f p u k a n a s i w s t n a u y n a h i R o l e m i p i w s a n a g n i r e l o l e v A i x u y n a h i r a x e g n e y i x u k a w s e l a l d n e u K I a n V H a k e a k a h r i t i y e l o l u m a l h n a s i k u v u l h u k a k a k e s i t e h o k a l e l e k i f u k a s t a k u k S D A I a y o l e h r i t a M a y i n a l u P a k a w i s i h r i t u k a l e t e k e s a n i r u g n u h s t u v a y a k a k e s i s i w t i y e l a k a x i R u k ; I V H a k a w i r e b m a k u k a n a w i l e s n a h k a w s i h a t e n u f p I u k ; S D A a n V H a y o s i y a l h n I I I S D A a n V H a y a k e s i s i w T o y o k i y N ) a ( ) 6 1 a y i t o h V ( u y n a h i R 100 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 100 B n m u l o C s e t a m i t s E d r a w r o F 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R A n m u l o C 5 1 / 4 1 0 2 n o i t a c o l l A 0 0 0 ' R 9 8 7 9 8 7 9 8 7 7 7 7 7 7 5 5 1 9 8 7 9 8 7 9 8 7 8 8 7 8 8 7 7 7 7 7 7 7 8 8 7 7 5 6 2 7 4 1 8 6 8 2 5 2 7 3 4 1 3 6 8 9 2 7 4 5 7 4 1 9 2 3 5 4 0 0 5 4 7 8 4 6 1 4 2 1 6 3 6 3 8 0 4 1 7 2 2 1 5 3 1 1 2 2 7 9 3 7 9 3 7 9 3 7 7 7 3 9 7 4 1 7 9 3 7 9 3 7 9 3 6 9 3 6 9 3 7 7 7 7 7 7 6 9 3 7 7 5 1 9 2 9 4 9 7 1 3 1 6 6 7 5 6 0 3 8 9 3 1 3 3 3 7 1 0 2 1 0 4 6 1 3 6 0 0 6 7 3 5 4 5 3 5 1 1 9 1 4 4 0 1 1 5 3 1 1 2 2 0 0 0 0 0 0 0 0 0 7 7 7 0 0 0 4 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7 7 7 7 7 0 0 0 0 7 8 1 2 9 5 1 6 5 7 1 6 0 1 4 6 7 1 4 5 4 0 3 7 2 5 1 1 9 1 2 0 9 6 6 4 1 2 3 8 4 7 3 6 3 1 7 1 5 6 3 9 4 1 9 2 1 4 3 1 1 1 1 7 6 5 9 0 4 0 2 6 7 5 2 3 5 8 1 9 6 3 4 8 0 7 1 - - - - - - - - - - - - - - - - - - 8 9 7 1 1 4 8 9 7 1 1 4 4 7 5 6 5 3 4 7 5 6 5 3 4 4 5 9 6 1 0 6 6 2 5 6 5 3 2 5 4 9 7 9 7 4 2 2 3 8 2 9 9 3 8 4 3 0 2 9 4 2 4 1 0 2 5 4 2 - 7 4 9 8 4 3 A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i d e t a c o l l a n U L A T O T e t a t S e e r F g n e t u a G t e r p r e t n i o t t c i r t s i d h c a e r o f g n i w o l l a , e c n a r u s n I c i f i c e p s s t i o t t n a v e l e r s n o i t a v o n n i n g i s e d d n a h t l a e H l a n o i t a N g n i t n e m e l p m i r o f n o i s i v o r p e k a t r e d n u o t ; l l a r o f e g a r e v o c h t l a e h l a s r e v i n u g n i s i l a e r r o f n o i s i v e h t h t i w e n i l n i t x e t n o c s i h t h g u o r h t d e d n u f s t c i r t s i d e h t n i n e k a t r e d n u n i s e i t i v i t c a g n i n e h t g n e r t s m e t s y s h t l a e h s e i t i v i t c a / s n o i t n e v r e t n i f o s s e n e v i t c e f f e e h t s s e s s a o t ; s a e r a s u c o f d e i f i t n e d i . t n a r g n o i t a c o l l a l a n o i t i d n o C d n a y r e v i l e d s e c i v r e s h t l a e h n i s n o i t a v o n n i t s e T t n a r G e c n a r u s n I h t l a e H l a n o i t a N ) c ( . s t n e m e l t t e s n a m u h e l b a n i a t s u s n o i t a c o l l a l a n o i t i d n o C f o n o i t a e r c e h t r o f g n i d n u f e d i v o r p o T t n a r G t n e m p o l e v e D s t n e m e l t t e S n a m u H ) 6 1 e t o V ( h t l a e H s t n e m e l t t e S ) 1 3 e t o V ( n a m u H e c n a i l p m o c n i , s a e r a s u c o f d e i f i t n e d i g n i w o l l o f e m m a r g o r P s k r o W c i l b u P d e d n a p x E e h t h t i w e h t n i s d o h t e m y r e v i l e d e v i s n e t n i r u o b a l e m u l o v c i f f a r t w o l , s g n i d l i u b f o e c n a n e t n i a m d n a c i m o n o c e r e h t o , s d a o r l a r u r d n a s d a o r l a r u t l u c d n a m s i r u o t , e r u t c u r t s a r f n i l a i c o s s d o o h i l e v i l d e s a b d n a l e l b a n i a t s u s , s e i r t s u d n i e h t d n a e c n a n e t n i a m d a o r : s e n i l e d i u g . t n e m e g a n a m e t s a w d n a n o i t a c o l l a l a n o i t i d n o C o t s t n e m t r a p e d l a i c n i v o r p e s i v i t n e c n i o T e m m a r g o r P s k r o W c i l b u P d e d n a p x E ) a ( f o e s u e h t h g u o r h t s t r o f f e n o i t a e r c k r o w d n a p x e s e c n i v o r P r o f t n a r G d e t a r g e t n I s k r o W c i l b u P ) 7 e t o V ( GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 101 No 10 of 2014 101 i l n e w h a m E a y o k a b m u v b u K 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R a w o l e v A 5 1 / 4 1 0 2 0 0 0 ' R B a y o m o l o h K A a y o m o l o h K 9 8 7 9 8 7 7 7 9 8 7 7 7 7 5 5 1 9 8 7 7 9 8 7 7 9 8 7 7 8 8 7 7 8 8 7 7 7 8 8 7 7 5 6 2 7 4 1 8 6 8 2 5 2 7 3 4 1 3 6 8 9 2 7 4 5 7 4 1 9 2 3 5 4 0 0 5 4 7 8 4 6 1 4 2 1 6 3 6 3 8 0 4 1 7 2 2 1 5 3 1 1 2 2 7 9 3 7 9 3 7 7 7 9 3 7 3 9 7 4 1 7 9 3 7 7 9 3 7 7 9 3 7 6 9 3 7 6 9 3 7 7 6 9 3 7 7 5 1 9 2 9 4 9 7 1 3 1 6 6 7 5 6 0 3 8 9 3 1 3 3 3 7 1 0 2 1 0 4 6 1 3 6 0 0 6 7 3 5 4 5 3 5 1 1 9 1 4 4 0 1 1 5 3 1 1 2 2 0 0 0 0 0 0 7 7 0 0 0 7 0 0 0 4 1 0 0 0 7 0 0 0 7 0 0 0 7 0 0 0 7 0 0 0 7 0 0 0 0 7 8 1 2 9 5 1 6 5 7 1 6 0 1 4 6 7 1 4 5 4 0 3 7 2 5 1 1 9 1 2 0 9 6 6 4 1 2 3 8 4 7 3 6 3 1 7 1 5 6 3 9 4 1 9 2 1 4 3 1 1 1 1 7 6 5 9 0 4 0 2 6 7 5 2 3 5 8 1 9 6 3 4 8 0 7 1 - - - - - - - - - - - - - - - - - - 8 9 7 1 1 4 8 9 7 1 1 4 4 7 5 6 5 3 4 7 5 6 5 3 4 4 5 9 6 1 0 6 6 2 5 6 5 3 2 5 4 9 7 9 7 4 2 2 3 8 2 9 9 3 8 4 3 0 2 9 4 2 4 1 0 2 5 4 2 - 7 4 9 8 4 3 A A X U M E H P I X , 5 A Y U L U D E X U L U K N A Z D N U F I W S A K E A K E L U W A L H O W S O L E M O G N O K W S A Y O L E V A A M I u l u k n a z d n u f i X o l e v a a w a k a x u M o l e m o g n o k i X o l e v a a r o t i V i t o h V l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G a n a n a s i b m a f u k i h a k e l u w a l h o y b a n o x a y b i n e z d n u v a k e k e l e l e h u k o l a w i r a h v a h k u k a l e l e k i f o x o n o v i x a k e e k e l e n a f i w s e l a w i x u l u b m u t i w s a n i y a z i d u k a n a z d n u f i w s a k e e k e w i l d n e i y e l o k i r i g n i g i m / a l e l e n e h g n i y e l o k i r i g n i g i m a l d n e u k ; o v a w k n i h a k e u y n a h i r i t e l i e k e w m u k i t e l u w a h d n i t a k e u y n a h i r a k a s i y i t u k a k a h r i t u k a l e b m a k u k ; e k e w m o g n o k i . i y e l o k i y n i h e k e w i r e l e k a h i y e l a s i s i w t ' ' u k a n a w n i x a n a n a w n i x a z d n u f i x a l e l e m u f p o k i y N a s i h r i t u k a l e s i m a l u l u k a n u y n a h i r a y o r h i t i m u k , a k a x i R a y u y n a h i R a w o b m o h k a z d n i z d N a y a k a x i R a y u y n a h i R e p a C n r e t s a E o l e m i p i w s a n a g n i r e l o l e v A a y o l e k i y n a m a k e a w i x u l u b m u t i w s a l e b m a k u K a w o b m o h k a z d n i z d N a y o k i y N ) c ( ) 6 1 a y i t o h V ( u y n a h i R l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N e p a C n r e t s a E t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i a g n a w i r e v a i x A O G N E S T N o l e m i p i w s a n a g n i r e l o l e v A u k i l a m u l u k n a z d n u f i x a t o l u w a z d n i t a k i y n u K u w o l o k o n o g n o N a y o k i y N ) a ( u h n a V a y o h r i t i M o h r i t i m a x u l u b m u t o y a l a h s t a l a h s t a m a x u m a l d n a l d n a y o l e k i y n a m a t a l h n e h e l a t a l e l d n i t a s i h r i t u k i h i t e l i e k e w m o g n o k i t e l u w a h d n i t a k e o h r i t i m o k o n o g n o N a w s o l e t e l i w s a l e l e z d n a l u k i h , a k a l e z d n a l o z d n o g a m , o k a i m a s i y a l h u k a n o z d n o g a m a s i y a l h a n i k i g n a l a t a g n i w s e l o b m a f i w s a n a g n a y a w a l u k : u h n a V a y o h r i t i M a w a w i x u m a l d n a l d N o w a w s a n a w n i w s ' a w i s i h r i t i w s , a y a k a m e l a y o z d n o g a m a y b i k a m u v a n a b m u h f p u v , u h n a v a w s a n i m o n o h k i a k a k e s i y i w s e l a v a s i m i h a y n a h u k , o w u f m . a s t a k a l a m a y b i r u w a l u v a n i n e w l h a m e o y u h n a V a y o h r i t i M a y e k e w i s i n a g n a l H u l u k n a z d n u f i w S a y a w i x u m a l d n a l d N ) 7 a y i t o h V ( . i n e w l h a m e a k a k e s i y i y b e l u h n a v u h n a V ) 1 3 a y i t o h V ( u h n a V e p a C n r e t s a E o l e m i p i w s a n a g n i r e l o l e v A a y b o s i m a h s t u v a x u l u b m u t o t i l a m i t a k i y n u K a y b o s i m a h s t u V a w o s i k u v u l h N a y o k i y N a y b o s i m a h s t u V 102 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 - - - - - - - - - 102 - - - - 2 6 6 4 7 3 2 6 6 4 7 3 - 0 0 5 9 2 - - 0 0 0 8 1 0 0 5 6 0 2 7 4 1 7 0 4 2 4 4 5 4 1 4 0 1 4 4 7 3 9 7 2 2 5 6 6 2 5 1 5 9 0 7 6 3 4 3 7 7 4 0 2 4 4 6 - - - - - - - - - 0 0 0 0 0 5 9 6 9 2 5 7 6 2 9 2 5 7 6 2 - - - - - 0 0 0 0 0 0 2 2 0 1 0 0 5 5 1 8 7 4 7 6 3 3 1 2 4 6 8 1 9 9 0 8 2 9 8 1 2 1 2 6 2 7 0 9 4 1 9 3 0 6 4 3 3 5 4 3 5 3 1 6 4 1 7 1 4 0 0 7 1 1 8 3 3 3 7 4 4 5 9 1 2 3 6 8 1 4 4 8 8 1 8 1 0 2 2 6 0 3 6 2 6 7 8 5 2 - 0 0 0 2 0 0 0 3 1 2 7 9 7 5 2 - - - - - 0 0 0 2 0 0 0 2 1 0 0 0 5 9 8 9 2 4 6 8 1 3 0 4 5 1 9 4 9 5 3 4 6 4 4 5 8 9 5 9 5 9 6 4 0 5 4 1 3 3 0 5 3 4 1 1 7 8 5 1 5 9 8 7 5 1 1 8 9 4 5 2 3 6 5 2 5 B n m u l o C s e t a m i t s E d r a w r o F 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R A n m u l o C 5 1 / 4 1 0 2 n o i t a c o l l A 0 0 0 ' R A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G - g o l e m m a r g o r P s k r o W c i l b u P d e d n a p x E r o t c e S n o g n i s u c o f y b n o i t a e r c b o j e s a e r c n i o t e m a r f t n e m y o l p m e e v a h t a h t s e m m a r g o r p e c i v r e s l a i 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 r o t c e s l a i c o s l a i c n i v o r p e s i v i t n e c n i o T s k r o W c i l b u P d e d n a p x E r o t c e S l a i c o S ) b ( s k r o W c i l b u P l a i c o S 3 1 0 2 e h t n i d e i f i t n e d i s t n e m t r a p e d s e c n i v o r P r o f t n a r G e v i t n e c n I e m m a r g o r P ) 7 e t o V ( e e r F , e p a C n r e t s a E f o s e c n i v o r p e h t n i s e i t i l i c a f t n e m t a e r t y c n e d n e p e d e c n a t s b u s c i l b u p . t s e W h t r o N d n a e p a C n r e h t r o N , e t a t S n o i t a c o l l a l a n o i t i d n o C f o n o i t c u r t s n o c e h t r o f g n i d n u f e d i v o r p o T t n a r G t n e m t a e r T e s u b A e c n a t s b u S t n e m p o l e v e D ) 9 1 e t o V ( l a i c o S n o i t a c o l l a l a n o i t i d n o C n o i t a p i c i t r a p n o i t a e r c e r d n a t r o p s e t a t i l i c a f o T t n a v e l e r h t i w p i h s r e n t r a p n i t n e m r e w o p m e d n a t r o p S d n a n o i t a p i c i t r a P s s a M d n a t r o p S t n a r G t n e m p o l e v e D h t u o S n o i t a e r c e R . s r e d l o h e k a t s ) 0 2 e t o V ( a c i r f A GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 103 No 10 of 2014 103 - - - - - - - - - 2 6 6 4 7 3 2 6 6 4 7 3 - 0 0 5 9 2 - - - - - - 0 0 0 8 1 0 0 5 6 0 2 7 4 1 7 0 4 2 4 4 5 4 1 4 0 1 4 4 7 3 9 7 2 2 5 6 6 2 5 1 5 9 0 7 6 3 4 3 7 7 4 0 2 4 4 6 - - - - - - - - - 0 0 0 0 0 5 9 6 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y o l e l e k a H a y o k i y N ) b ( u h n a V a y o h r i t i M l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i a g n a w i r e v a i x A O G N E S T N e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N e p a C n r e t s a E t s e W h t r o N o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G e e r F , e p a C n r e t s a E a w s u l u k n a z d n u f i w s a k e . t s e W h t r o N a n e p a C n r e h t r o N , e t a t S o l e m i p i w s a n a g n i r e l o l e v A u h n a v a w s i s i k u v e v i w s a k a o t i l a m i t a k i y n u K a k a s i h r i T o y b i r u g n u h s t u V a y o k i y N i s i r a h i z d i z d i w s i h a y n a h o y b i r u g n u h s t u v a w s a h i B o y a l e l d N i h i s i r a h i z d i z d i w S o l e m i p i w s a n a g n i r e l o l e v A a k e a l e l e h g n u k a n u g n a l t i m a s i k u v e v u K a n u g n u h s t i M a k a l e l e n e h g n u K a y o k i y N . e k e l e n a f a v a l e v a i x a k e t a v a n e y b o l u k a n i x a k e a b m i t a m a k i y n u k a n i s a g n u h u v u g n a l t i M a w o s i k u v u l h N a w o s i k u v u l h N ) 9 1 a y i t o h V ( u h n a V a g n o z D - a k i r f A e ) 0 2 a y i t o h V ( a n u g n a l t i M i s a g n u h u V a k a w i x u l u b m u t u k a s i r u k u k a w i x u m a l d n a l d N o y u h n a V a y o h r i t i M a w o k o n o g n o N a x u k a n a s i y i t u k a k e a s i m o g n o k u k i h o h r i t i m i r e k o h r o k u v a y o k o n o g n o n i m a x u m a l d n a l d n . a l o h t o y b i t o k i w s u v a n a g n i y e l u h n a v a y b u h n a V a x e g n e y i X a y 3 1 0 2 a y e m e r u f o g o L a k e u l u k n a z d n u f i w S a k e u h n a V a x e g n e y i X i e k e w m u k i w s e l u l u k n a z d n u f i w s a t o l u w a z d n i t a y a w i x u m a l d n a l d N o y u h n a V a y o h r i t i M ) 7 a y i t o h V ( 104 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 104 5 2 7 8 3 1 6 2 2 9 2 1 5 2 4 4 0 1 e h t f o s t n e m e r i u q e r e h t r e p s a d e n i a r t e b o t s e i t i l a p i c i n u m n i s e t a u d a r g d e y o l p m e n u t i u r c e r o T t n e m p o l e v e D s l l i k S e r u t c u r t s a r f n I ) a ( . t n e m n o r i v n e t l i u b e h t n i h t i w y d o b l a n o i s s e f o r p / l i c n u o C y r o t u t a t S t n a v e l e r t n a r G 5 1 8 3 0 2 5 0 3 8 8 1 5 0 9 6 3 1 n o i t p m u s n o c y t i c i r t c e l e e c u d e r o t r e d r o n i , e r u t c u r t s a r f n i l a p i c i n u m n i h t i w s e v i t a i t i n i t n e m e g a n a M t n a r G t n e m e g a n a M e d i S d n a m e D d n a y 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n o i t a c o l l a f o e m a N e t o V 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 e v i t a r e p o o C S T N A R G T N E R R U C E R d n a e c n a n r e v o G l a n o i t i d a r T s r i a f f A ) 3 e t o V ( y g r e n E ) 9 2 e t o V ( s t n e m e l t t e S ) 1 3 e t o V ( n a m u H l a n o i t a N y r u s a e r T ) 0 1 e t o V ( 7 9 9 5 0 7 6 6 9 8 1 6 5 7 5 4 9 5 , e r u t c u r t s a r f n i l a i c o s d n a c i m o n o c e r e h t o , ) e r u t c u r t s a r f n i k l u b g n i d u l c x e ( s e n i l e p i p , n o i t a t i n a s , n o i t a l u c i t e r r e w e s d n a r e t a w g n i d u l c n i , e r u t c u r t s a r f n i s e c i v r e s c i s a b , s d a o r l a r u r d n a s d a o r e m u l o v c i f f a r t w o l , s g n i d l i u b f o e c n a n e t n i a m e h t d n a e c n a n e t n i a m d a o r : s e n i l e d i u G e m m a r g o r P s k r o W d e s a b - d n a l e l b a n i a t s u s , n o i t a c i f i t u a e b d n a s k r a p , t n e m e g a n a m e t s a w , s e i r t s u d n i l a r u t l u c d n a m s i r u o t y t e f a s y t i n u m m o c d n a e m m a r g o r p e c i v r e s h t l a e h , 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 . e m m a r g o r p 8 9 6 4 9 4 9 9 7 9 6 4 8 3 1 9 4 4 o t s e i t i l a p i c i n u m n i y t i c a p a c g n i d l i u b y b t n e m e g a n a m l a i c n a n i f n i s m r o f e r t r o p p u s d n a e t o m o r p o T l a i c n a n i F t n e m n r e v o G l a c o L ) b ( . t c A t n e m e g a n a M e c n a n i F l a p i c i n u M e h t t n e m e l p m i t n a r G t n e m e g a n a M c i l b u P d e d n a p x E e h t h t i w e c n a i l p m o c n i , s a e r a s u c o f d e i f i t n e d i g n i w o l l o f e h t n i s d o h t e m y r e v i l e d s e i t i l a p i c i n u M r o f t n a r G d e t a r g e t n I ) 7 e t o V ( e v i s n e t n i r u o b a l f o e s u e h t h g u o r h t s t r o f f e n o i t a e r c k r o w d n a p x e o t s e i t i l a p i c i n u m e s i v i t n e c n i o T e m m a r g o r P s k r o W c i l b u P d e d n a p x E s k r o W c i l b u P 4 1 6 5 7 9 3 9 1 6 0 8 4 3 0 7 5 9 8 1 3 L A T O T 1 2 3 2 6 3 1 4 2 0 3 4 0 1 7 1 8 2 0 9 f o t n e m e g a n a m d n a l o r t n o c , n o i t a l u g e r , g n i n n a l p e h t t r o p p u s o t g n i d n u f l a n o i t a r e p o e d i v o r p o T s n o i t a r e p O k r o w t e N t r o p s n a r T c i l b u P . s e c i v r e s d n a s k r o w t e n t r o p s n a r t c i l b u p l a p i c i n u m t n a r G t r o p s n a r T ) 7 3 e t o V ( 2 6 1 5 9 4 9 3 2 0 7 4 8 5 5 9 4 4 d e n w o y l s u o i v e r p s e m e h c s s e c i v r e s r e t a w f o y t i l a n o i t c n u f e h t e r o t s e r d n a h s i b r u f e r , e s i d i s b u s o T t n a r G y d i s b u S g n i t a r e p O s e c i v r e S r e t a W s r i a f f A r e t a W e h t f o f l a h e b n o s e i c n e g a r e h t o y b r o s r i a f f A r e t a W f o t n e m t r a p e D e h t y b d e t a r e p o r o / d n a ) 8 3 e t o V ( . t n e m t r a p e d GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 105 No 10 of 2014 105 0 0 0 0 0 3 0 0 0 0 0 3 0 0 0 0 0 3 5 1 8 3 0 2 5 0 3 8 8 1 5 0 9 6 3 1 . i j e n e a k e l h a k a h r i t u k a s i w s t n a u k a n i z e g a y o l e s i h r i t a m i j e n E a k e l h a k a h r i T u k a y a l a h s t a l a h s t a m a s i h r i t i t a v u k a l a p i s a m i t a k e i l a m i t a w o t e n u f p m a k i y n u K i j e n E a k e l h a k a h r i T u k a y o k i y N i j e n E a t u g n u h u k a l e l d n e u k , a l a p i s a m a w s a w i s i h r i t i w s a k i n e z d n e a k a x o K i r e l o l e h l T a y b i r u w a l u V a n a k a x o K i r e l o l e h l T a y b i r u w a l u V a n ) 9 2 a y i t o h V ( a l d n e o y o l e h r i t a m a k a w i r e h r u d u k a k e i l a m i t a w s i h a t e n u f p u k a n a l e k a h p o y b i t o k i w s u V a k a u K a y b o s i m a h s t u V a y b i t o k i w s u V a y o k i y N a y b o s i m a h s t u V . a l a p i s a m i t a k e u h n a v a s i k e s i m a h s t o y o h r i t i m a l a p i s a M a k e u h n a V 5 2 7 8 3 1 6 2 2 9 2 1 5 2 4 4 0 1 i h a y u k a w i r e t e l a v a v u k a l a p i s a m i t a k e i n e h r i t u k e i k i r a g n i w s e l i k e z d n o y d i w s a s i g n a g u K a w s i l i k i w S a w o s i k u v u l h N a y o k i y N ) a ( . a k a o w u g n a b m a k e i r e s a w h t u v a y o v u h / i n i w a n e a g n i y e l o v u H a w s o k e v a l i w s a w i s i h r i t i w S 8 9 6 4 9 4 9 9 7 9 6 4 8 3 1 9 4 4 a k e i h r i t a v a y b i t o k i w s u v a s i r u k u k i h i l a m i t a y b i r u w a l u v a k e a c n i c u k a l e t e k e s u k a n a s u k a l t u K a t i i l a m T a y b i r u w a l u V a y o k i y N ) b ( . t c A t n e m e g a n a M e c n a n i F l a p i c i n u M a s i h r i t u k a l a p i s a m i t a g n a g u M a w o m u f M 7 9 9 5 0 7 6 6 9 8 1 6 5 7 5 4 9 5 1 2 3 2 6 3 1 4 2 0 3 4 0 1 7 1 8 2 0 9 i n i y a l i t , u l u l u k n , a s t a k a l a m a y o l e s i b m a f a m a n i t a m a s t a k u k , o l u g n u s a m a y o h r i t i m a w s a w i s i h r i t i w s a w s a n a w n i w s ' a w i s i h r i t i w s , ) a l a t o y u m u h c n i m a w s a w i s i h r i t i w s i w i s t a k a g n u k ( i h p i y a h p i t a t o w s a n a k a h p i t , a s t a k a l a m a y b i r u w a l u v , o w u f m a y b i k a m u v a n a b m u h f p u v , u h n a v a w s a n i m o n o h k i , u h n a v a y o h r i t i m a w o k o n o g n o n , i n e w l h a m e a k a k e s i y i w s e l a v a s i m i h a y n a h u k , u w a h d n a s i k e s a s . i k a a v a w o k e s i y a l h n a w o k o n o g n o n a n u h n a v a r u y n a h i r a w o k o n o g n o n a y b i r u w a l u v a n a l u a w a l u k , a n a w a n i w s , a n a l u p u k a l e t e k e s u k o l e h r i t a m a l e l e k a h u k a e s i m a l u l u K a y e k e w i t e N a y o l e h r i t a M a y o k i y N i l t e k e l t u V . i r e k o h r o k u v a n a l a p i s a m a k e u h n a v a y b i l t e k e l t u v a t e k e w i t e n i t u h n a V a y b i l t e k e l t u V ) 7 3 a y i t o h V ( 4 1 6 5 7 9 3 9 1 6 0 8 4 3 0 7 5 9 8 1 3 O G N E S T N 2 6 1 5 9 4 9 3 2 0 7 4 8 5 5 9 4 4 a e l a h k i w s e l i t a m a y o h r i t i m a w s i m i k i w s a k a h r i t u k a l e s i y u v u k a n a t e x u f p u k , i l a m i t i h a t e n u f p u K o l e h r i t a M a w i l a m i t a w o t e n u f p M a y o k i y N i t a M a t a k a h m T i u k i h a n a w n i t ' i s n e j e i t i h e b m u k i t a M a t i a k a h m T a y o l u w a z d N i h a w i s i h r i t u k e b m u k / a w s i r i w s i t a M a y o h r i t i M a y ) 8 3 a y i t o h V ( . o l u w a z d n a l e m i y , a y a k a m e l a y o z d n o g a m a n i k i g n a l a t a g n i w s e l o b m a f i w s a n a g n a y a w a l o z d n o g a m , o k a i m a s i y a l h a l e l d n i t a s i h r i t u k i h o h r i t i m a x u l u b m u t o y a l a h s t a l a h s t a m a x u m a l d n a l d n u k i l a m a l a p i s a m i t a k i y n u K e k e w i s i n a g n a l H u w o l o k o n o g n o N a y o k i y N a l e l e z d n a l u k i h , a k a l e z d n a l i t e l i e k e w m o g n o k i t e l u w a h d n i t a k e o h r i t i m a y o l e k i y n a m a t a l h n e h e l a t a w i x u m a l d n a l d N o y u h n a V a y o h r i t i M a y u k a n o z d n o g a m a s i y a l h u k : u h n a V a y o h r i t i M a w a w i x u m a l d n a l d N o w o k o n o g n o N a w s o l e t e l i w S a l a p i s a m T a y i a y o h r i t i M u h n a V ) 7 a y i t o h V ( ) 1 3 a y i t o h V ( u h n a V a y b i r e m a t u V a y b i l a m T i ) 0 1 a y i t o h V ( a k a x i R i n e w l h a m E a y o k a b m u v b u K 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R a w o l e v A 5 1 / 4 1 0 2 0 0 0 ' R B a y o m o l o h K A a y o m o l o h K B A X U M E H P I X , 5 A Y U L U D E X A L A P I S A M I T A K E A K E L U W A L H O W S O L E M O G N O K W S A Y O L E V A A M I o l e m o g n o k i X o l e v a a r o t i V i t o h V 6 9 8 4 7 2 0 6 0 1 6 2 2 5 1 2 5 2 a n a k a n a l e b m a f i w s e l a n a w a n i w s a n t c A s m e t s y S l a p i c i n u M a k e a n o k a h a k a k e v a l i w s a h a l i h i n a t . a n o w a t a k a h m T a n i ) 3 a y i t o h V ( u t n i X e l e m u f a m a n a l d n a v i x a t e m e t i s i s i t a s i k e s i m a h s t u k a n a n o t a y o h r i t i m a h r i t u k a l a p i s a m i t a n u f p u K a l a p i s a M a t e m e t i s i s i T a s i w s t n A o y o k i y N o n a s i h r i t n o m u f M A L E L E Y U V I T A K A L E L H T I T E L O K I Y N I T 106 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 0 0 8 1 3 6 0 0 0 0 0 6 9 7 1 1 9 5 o t s i , s n a l p k r o w t e n n a b r u y b d e i f i t n e d i s a , s n o i t a c o l c i g e t a r t s e s e h t n i t n e m t s e v n i g n i t e g r a t f o m i a n i h t i w y l l a r e n e g , s d o o h r u o b h g i e n d e v r e s - r e d n u n i s t n e d i s e r f o s s e c c a d n a e f i l f o y t i l a u q e h t e v o r p m i . s p i h s n w o t 106 9 9 5 4 2 1 0 0 0 1 5 4 2 6 7 4 n a b r u s a o t d e r r e f e r e r a s p i h s n w o t n i h c i h w , s e d o n c i g e t a r t s t a t c e n n o c r e t n i t a h t s k r o w t e n y r a d n o c e s c i t y l a t a c f o y r e v i l e d e h t e d i u g o t m i a s t c e j o r p l l a n e h t d n a s n a l p t c n i c e r p , s n a l p k r o w t e n n a b r u ; s b u h e h t ; s b u h n a b r u e h t n i t n e m p o l e v e d r o t c e s e t a v i r p d n a c i l b u p y t r a p d r i h t e g a r e v e l o t e r u t c u r t s a r f n i t n a r G d n a y r a m i r p f o t s i s n o c t a h t s n a l p k r o w t e n n a b r u f o t n e m p o l e v e d e h t e t a t i l i c a f d n a t r o p p u s o T p i h s r e n t r a P t n e m p o l e v e D d o o h r u o b h g i e N . e l b a i v t o n e r a s e c i v r e s t n e d n e p e d - k l u b e r e h w s d l o h e s u o h g n i t s i x e t e g r a t o t d n a s g o l k c a b n o i t a t i n a s l a r u r f o n o i t c u d e r e h t r o f g n i d n u f l a t i p a c c i f i c e p s e d i v o r p o T t n a r G e r u t c u r t s a r f n I s d l o h e s u o H l a r u R . e r u t c u r t s a r f n i k l u b f o n o i t a l l a t s n i 9 1 8 6 6 7 5 1 0 7 0 8 9 0 5 1 5 3 8 3 8 6 4 1 . s e i t i n u m m o c r o o p g n i c i v r e s s n o i t u t i t s n i l a i c o s d n a s e s i r p r e t n e o r c i m , s d l o h e s u o h r o o p r o f s g o l k c a b e r u t c u r t s a r f n i l a p i c i n u m c i s a b g n i t a c i d a r e r o f e c n a n i f l a t i p a c c i f i c e p s e d i v o r p o T t n a r G e r u t c u r t s a r f n I l a p i c i n u M ) b 3 6 0 5 6 1 2 0 9 0 6 5 0 2 8 5 6 4 0 1 1 e h t d n a , s g n i l l e w d l a i t n e d i s e r d e i p u c c o f o g o l k c a b n o i t a c i f i r t c e l e e h t s s e r d d a o t s e i t i l a p i c i n u m t n a r G ) l a p i c i n u M ( e m m a r g o r P 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 9 7 2 7 9 1 5 2 4 1 8 2 0 4 4 2 0 0 0 2 4 0 2 2 L A T O T 2 5 0 4 0 1 5 1 8 8 7 9 0 5 9 2 0 8 6 9 4 4 4 9 2 0 1 3 6 7 7 9 3 2 2 5 7 2 0 0 2 0 3 1 5 0 2 0 8 3 1 0 5 1 4 3 5 t c e l l o c d n a , s m e t s y S t n e m e g a n a M t e s s A d a o R l a r u r p u t e s o t s e i t i l a p i c i n u m t c i r t s i d l a r u r t s i s s a o T t n e m e g a n a M t e s s A s d a o R l a r u R ) b ( c i g e t a r t S e r u t c u r t s a r f n I d a o R e h t h t i w e n i l n i s k r o w t e n d a o r l a p i c i n u m n o a t a d c i f f a r t d n a d a o r t n a r G s m e t s y S . e r u t c u r t s a r f n i t r o p s n a r t d e s i r o t o m - n o n d n a c i l b u p f o t n e m e v o r p m i d n a n o i t c u r t s n o c , g n i n n a l p d e t a r e l e c c a r o f e d i v o r p o T t n a r G e r u t c u r t s a r f n I t r o p s n a r T c i l b u P ) a ( . a c i r f A h t u o S r o f k r o w e m a r F r e t a w e r u s n e l l i w t a h t s t c e j o r p s u o i r a v f o n o i t a t n e m e l p m i d n a n o i t a r e l e c c a , g n i n n a l p e h t e t a t i l i c a f o T t n a r G e r u t c u r t s a r f n I r e t a W l a p i c i n u M s r i a f f A r e t a W . e c i v r e s y l p p u s r e t a w a g n i v i e c e r t o n s a d e i f i t n e d i s e i t i n u m m o c o t y l p p u s ) 8 3 e t o V ( d n a e c n a n r e v o G l a n o i t i d a r T s r i a f f A ) 3 e t o V ( ) 9 2 e t o V ( y g r e n E s t n e m e l t t e S ) 1 3 e t o V ( n a m u H l a n o i t a N y r u s a e r T ) 0 1 e t o V ( t r o p s n a r T ) 7 3 e t o V ( - 5 0 8 1 2 2 0 3 7 3 B n m u l o C s e t a m i t s E d r a w r o F 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R A n m u l o C 5 1 / 4 1 0 2 n o i t a c o l l A 0 0 0 ' R 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 r u t c u r t s a r f n i l a p i c i n u m d e g a m a d r e t s a s i d t c u r t s n o c e r d n a e t a t i l i b a h e r o T t n a r G y r e v o c e R r e t s a s i D l a p i c i n u M ) a e v i t a r e p o o C S T N A R G E R U T C U R T S A R F N I e s o p r u P n o i t a c o l l a f o e m a N e t o V GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 107 No 10 of 2014 107 B A X U M E H P I X , 5 A Y U L U D E X A L A P I S A M I T A K E A K E L U W A L H O W S O L E M O G N O K W S A Y O L E V A A M I - 5 0 8 1 2 2 0 3 7 3 i n e w l h a m E a y o k a b m u v b u K 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R a w o l e v A 5 1 / 4 1 0 2 0 0 0 ' R B a y o m o l o h K A a y o m o l o h K . a l a p i s a M a k e o b m o h k i h e k e w i h n o i w s e l a w i s i h r i t i w s a w i k a u k a l e h l t u k a n a t e x u f p u K a k u k a h z d n e a s i r e l e y u V o y o k i y N ) a o n a s i h r i t n o m u f M A W I S I H R I T I W S A T O K I Y N I T a l a p i s a M a k e o b m o h K a t a k a h m T a n i ) 3 a y i t o h V ( u t n i X o l e m o g n o k i X o l e v a a r o t i V i t o h V 9 1 8 6 6 7 5 1 0 7 0 8 9 0 5 1 5 3 8 3 8 6 4 1 a y a w a l u h n a v a y a l d n a v a m a n o g n o s t n a m a l u z d n i b a m , i t e w s u v i n a g n i y e l u g n a y d n i m a k e a l a p i s a m a w s o l u g n u s a m a w s a w i s i h r i t i w s a k a l e v i y a k u k a s i r e h u k a l e l e k a h o y a k e l u w a l h o y i l a m a k i y n u K a l a p i s a M a w s a w i s i h r i t i w S a y o k i y N ) b . i n i t e w s u v e a g n a v a l i k a a v a k a l e h r i t 3 6 0 5 6 1 2 0 9 0 6 5 0 2 8 5 6 4 0 1 1 a g n i t e l a m a h s t o t u w a h d n i t a k e i z e g a s i n e h g n u k a k u k a h z d n e a l e l a s u k a s i m a l u l i t a v u k a l a p i s a m i t a w e k e w i s i n a g n a l H u w o l i z e G a s i n e h g N ) 9 2 a y i t o h V ( a k e i l a m i t a w o t e n u f p m a k i y n u k i h e k e w i s i n a g n a l h u w o l i z e G a s i n e h g N o w o k o n o g n o N a s i h r i t u K o w ) a l a p i s a M a w ( o k o n o g n o N a y o k i y N i j e n E 9 9 5 4 2 1 0 0 0 1 5 4 2 6 7 4 0 0 8 1 3 6 0 0 0 0 0 6 9 7 1 1 9 5 2 5 0 4 0 1 5 1 8 8 7 9 0 5 9 2 0 8 6 9 4 o t e k e w i t e n i t a n a g n i y e l i n e b o r o d a m e l a y e k e w i t e n a t i n a l u p i t a w o s i k u v u l h n a s i k u v e v u k a n a l e t e k e s u K a x e y b o l u k a n i X a w o s i k u v u l h N a y o k i y N a y b i r e m a t u V a k e a k a l e t u g n a l i y b e l i r e k o h r o k u v a n i k i r a g n i y e l a n o k a g n i y e s i y e l u g n a y d n i m a k e a s i m o g n o k . a l a t o y u m u h c n i m a y o h r i t i m a y a k a M e l ) 1 3 a y i t o h V ( u h n a V u k a n a y a k a m e u l u l u k n a k a l e v i y a k u k a t u g n u h u k a l e l e k a h o y a k e l u w a l h o y i l a m a k i y n u K a y u g n a y d n i M a w s a w i s i h r i t i w S a y o k i y N a y b o s i m a h s t u V . a l a t o y u m u h c n i m a w s a w i s i h r i t i w s a x o h u k a n , u h n a v a n a k a x i R u k i r e k o h r o k u v a k i y n o w s a w i s i h r i t i w s a l e t e l u k a x o t a w k n i h e k e j o r u h p i t a x o l e m o g n o k i x a n e k e k e s i y a l h a t u b a h i t a k e e t e h v i y a r u h p a x a n o m u f m a x e g n e y i x a w o s i k u v u l h n a k e u h r a h n u v a w u h n u m a s i t u k a t o k e l a t u w a h d n i t a k e i t e l , i h r a k o y b o l e n a g n a l h u v a k e a k a n a g n a l h i t e l i h r i b m u v a t e k e w i t e n i t a n a l u g n u s i y e l u w a h d n a t i n a l u p i t , i n e b o r o d a m e l a t i n a l u p i t ; i n e b o r o d a m e l a t u b a h i t a k a w i r u v i t i n i x i k o l a m i n a l e k a u V ) 0 1 a y i t o h V ( a y b i l a m T i a k a x i R i h e k e w m u k i i w s a h a l i h i n a t , i t e l u w a h d n i t a k e i s i k e v u v a s i m o g n o k o x o l e m o g n o k i x ; i n e b o r o d a m e l a k e l a v i m a h s t a v a l e l e k i f u k a n i m o t u v a w a k o k n a s i w s t n a u k i , i n e b o r o d a m e l a y e k e w i t e n a t i n a l u p i t . i n i x i k o l a m e , a l e h r a g n a u k i h , a k e s i t e h o y b i r e k o h r o k u v i k i m u k a g n i y b e l i n a l e k a u v a n u h n a v a w s a w i s i h r i t i w s a s i w s t n a u k a n a k a u k , a k a w i s i s i l t a h u k o l a n a l u p u k a l e s i m a l u l u K i l t e k e l t u V a w s a w i s i h r i t i w S a y o k i y N ) a ( i l t e k e l t u V i . a h v o m m a w s o b m a f i w s i k i s i h r i t a g n i y b e l i l t e k e l t u v u h n a V a y b ) 7 3 a y i t o h V ( 9 7 2 7 9 1 5 2 4 1 8 2 0 4 4 2 0 0 0 2 4 0 2 2 O G N E S T N 4 4 9 2 0 1 3 6 7 7 9 3 2 2 5 7 a w s a w i s i h r i t i w S a r a g n i h Q a r i a b m R a n a n a s i b m a f u k a y a k a m e l a y o z d n o g a m a t e k e w i t e n i t . a g n o z D - a k i r f A a r o z d n o g a M 2 0 0 2 0 3 1 5 0 2 0 8 3 1 0 5 1 4 3 5 . i t a m a w o l e k a h p m a y o h r i t i m i k i m u k a g n a v a v u k e k e w m u k i a v a l i k a a v a k e i t a m a k a w i k i y n u k a l a p i s a M ) 8 3 a y i t o h V ( a s i s i y i t a t a g n i t e l a n a b m a h a n a b m a h o t e k e j o r u h p i t a s i h r i t u k a n a s i s i l t a h u k , a n a l u p u k a s i k u v e v u K a w s i t a M a w s a w i s i h r t i w S a y o k i y N i t a M a t a k a h m T i u z d n u h n i T a y b i r u w a l u V a t e m e t i s i s i T a l u g n u s u k a y a k a m e l a w s a z d n u f i w s a t a l a p i s a m i t a t e n u f p u K a y b i r u w a l u V a t e m e t i s i s i T a y o k i y N ) b ( a k e o b m a f i w s a w o k u l u h k n a n o z d n o g a m a y a r a t a d a t e l e g n e l h u k a n , a y a k a M e l a y o z d n o g a M a t a y a k a M e l a y o z d n o g a M a y u z d n u h N 108 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 - 9 9 3 5 7 9 7 7 1 9 9 8 2 4 6 6 2 1 4 2 8 6 3 4 0 5 2 4 5 2 1 4 5 L A T O T 2 6 6 0 1 6 2 0 1 3 3 3 4 2 3 0 5 8 3 9 2 . s l o o h c s o t y t i c i r t c e l e 108 0 8 9 5 1 5 1 3 7 9 4 3 6 1 2 6 8 4 7 5 1 l a n o i t a N n o n o i t a u l a v e d n a g n i r o t i n o m , e c n a m r o f r e p , g n i d n e p s e v o r p m i o t ; y r e v i l e d e r u t c u r t s a r f n i n a m u H e h t f o n o i t c u d o r t n i e h t d n u f o t ; s t c e j o r p e r u t c u r t s a r f n i d n a s t o l i p e c n a r u s n I h t l a e H . s l o o h c s n i e m m a r g o r p n o i t a n i c c a v s u r i v a m o l l i p a P p u d e e p s o t k c a r t e t a n r e t l a n a e t a e r c o t d n a s e c n i v o r p n i s t n i a r t s n o c y t i c a p a c s s e r d d a o T t n a r G h t l a e H l a n o i t a N . s t n e m e l t t e s n a m u h e l b a n i a t s u s f o n o i t a e r c e h t r o f g n i d n u f e d i v o r p o T t n a r G t n e m p o l e v e D s t n e m e l t t e S n a m u H ) 5 1 e t o V ( ) 6 1 e t o V ( h t l a e H s t n e m e l t t e S ) 1 3 e t o V ( n a m u H s e t a m i t s E d r a w r o F 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R 5 1 / 4 1 0 2 n o i t a c o l l A 0 0 0 ' R B n m u l o C A n m u l o C d n a n o i t a t i n a s , r e t a w f o n o i s i v o r p ; e r u t c u r t s a r f n i l o o h c s e t a i r p o r p p a n i e r i t n e f o n o i t a c i d a r E t n a r G s g o l k c a B e r u t c u r t s a r f n I l o o h c S n o i t a c u d E c i s a B 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 , 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 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 109 No 10 of 2014 109 A A X U M E H P I X , 6 A Y U L U D E X E K E W I R U W A L H I Y E L O K O N O G N O N I M A Y U L U K N A Z D N U F I W S A K E I H R A K O W A K A X U M A Y O L E V A A M 0 8 9 5 1 5 1 3 7 9 4 3 6 1 2 6 8 4 7 5 1 u k ; a w i s i h r i t i w s a t e k e j o r u h p i t a n a t e g n i r o w a k a x i R a w u y n a h i R a w o b m o h k a z d n i z d N a k e a m i p u k . i n e w l o k i w s e s u r i v a m o l l i p a P n a m u H a l e v i s o w o l e v a h l t n a w o k o n o g n o n a k a w i r u g n u s u k a l e l e k a h i n e w l h a m E a y o k a b m u v b u K 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R a w o l e v A 5 1 / 4 1 0 2 0 0 0 ' R B a y o m o l o h K A a y o m o l o h K 2 6 6 0 1 6 2 0 1 3 3 3 4 2 3 0 5 8 3 9 2 a n a l e t u g n a l u k , o l e h r i t a m , i l a m a k a w i s i h r i t u k a s i w s t n a u k ; a w i s i h r i t i w s a k a w i k i y n u k a s i s i l t a h o y a n a w n i y ' a l e l d n a x u l u b m u t u k a n u l u k n a z d n u f i w s a k e i t o k i w s u v a k u k a h z d n e a l e l a s u k a s i m a l u l u K a k a x i R a r u y n a h i R a y o k i y N a n u l u l u k n , i t a m a k i y n u k ; i k i g n e l e n a f a g n i w s e l o l o k i w s a w s o w s a w k n i h a w s i h r i t i w s a s i r e h u K u k a h z d n e a l e l a S u k a s i m a l u L o y o k i y N . i n e w l o k i w s e i z e g o l o k i w S a w s a w i s i h r i t i w S a k a y o z d n o y D o l u g n u s a M ) 5 1 a y i t o h V ( ) 6 1 a y i t o h V ( u y n a h i R o l e m o g n o k i X o l e v A a r o t i V i t o h V . i n e w l h a m e a k a k e s i y i y b e l u h n a v a y b o s i m a h s t u v a k a w i x u l u b m u t u k a l e l e k a h u k a l e s i m a l u l u K o s i m a h s t u V a w o s i k u v u l h N a y o k i y N a y b o s i m a h s t u V - 9 9 3 5 7 9 7 7 1 9 9 8 2 4 6 6 2 1 4 2 8 6 3 4 0 5 2 4 5 2 1 4 5 O G N E S T N u h n a V a y b ) 1 3 a y i t o h V ( u h n a V 110 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 110 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 - - - - B n m u l o C s e t a m i t s E d r a w r o F 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R A n m u l o C 5 1 / 4 1 0 2 n o i t a c o l l A 0 0 0 ' R . s e i t i n u m m o c r o o p g n i c i v r e s s n o i t u t i t s n i l a i c o s d n a s e s i r p r e t n e - o r c i m , s d l o h e s u o h r o o p r o f s g o l k c a b e r u t c u r t s a r f n i l a p i c i n u m c i s a b g n i t a c i d a r e r o f e c n a n i f l a t i p a c c i f i c e p s e d i v o r p o T t n a r G e r u t c u r t s a r f n I l a p i c i n u M e v i t a r e p o o C e s o p r u P n o i t a c o l l a f o e m a N e t o V 0 0 0 2 5 0 0 0 5 5 0 0 3 8 5 n a b r u e h t n i t n e m p o l e v e d r o t c e s e t a v i r p d n a c i l b u p y t r a p d r i h t e g a r e v e l o t e r u t c u r t s a r f n i c i t y l a t a c k r o w t e n n a b r u y b d e i f i t n e d i s a , s n o i t a c o l c i g e t a r t s e s e h t n i t n e m t s e v n i g n i t e g r a t f o m i a e h t ; s b u h , s d o o h r u o b h g i e n d e v r e s - r e d n u n i s t n e d i s e r f o s s e c c a d n a e f i l f o y t i l a u q e h t e v o r p m i o t s i , s n a l p . s p i h s n w o t n i h t i w y l l a r e n e g 5 8 0 5 7 8 3 3 4 0 0 8 6 3 7 3 0 8 4 9 2 o t r e d r o n i e r u t c u r t s a r f n i y t i c i r t c e l e f o t n e m h s i b r u f e r d n a n o i t a t i l i b a h e r d n a e r u t c u r t s a r f n i k l u b 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 f o n o i t a l l a t s n i e h t , s g n i l l e w d l a i t n e d i s e r d e i p u c c o f o g o l k c a b n o i t a c i f i r t c e l e e h t s s e r d d a o t m o k s E t n a r G ) m o k s E ( e m m a r g o r P . y l p p u s f o y t i l a u q e v o r p m i - - - - . s d l o h e s u o h r o o p n o g n i s u c o f , e m m a r g o r p t n e m p o l e v e d s t n e m e l t t e s n a m u h l a n o i t a n e h t t r o p p u s o t r e d r o n i s e i t i l a p i c i n u m n a t i l o p o r t e m f o s e u n e v e r l a t i p a c e h t s t n e m e l p p u S t n a r G t n e m p o l e v e D s t n e m e l t t e S n a b r U ) a ( 8 2 3 7 6 0 0 5 5 6 f o y r e v i l e d e h t e d i u g o t m i a s t c e j o r p l l a n e h t d n a s n a l p t c n i c e r p , s n a l p k r o w t e n n a b r u ; s b u h n a b r u s a o t d e r r e f e r e r a s p i h s n w o t n i h c i h w , s e d o n c i g e t a r t s t a t c e n n o c r e t n i t a h t s k r o w t e n y r a d n o c e s t n a r G d n a y r a m i r p f o t s i s n o c t a h t s n a l p k r o w t e n n a b r u f o t n e m p o l e v e d e h t e t a t i l i c a f d n a t r o p p u s o T p i h s r e n t r a P t n e m p o l e v e D d o o h r u o b h g i e N . e l b a i v t o n e r a s e c i v r e s t n e d n e p e d - k l u b e r e h w s d l o h e s u o h g n i t s i x e t e g r a t o t d n a s g o l k c a b n o i t a t i n a s l a r u r f o n o i t c u d e r e h t r o f g n i d n u f l a t i p a c c i f i c e p s e d i v o r p o T t n a r G e r u t c u r t s a r f n I s d l o h e s u o H l a r u R ) b ( 2 0 6 3 2 6 4 4 5 6 1 2 2 4 6 9 8 6 8 9 3 l a n o i g e r e g r a l r o s e i r a d n u o b l a p i c i n u m s s o r c a s a e r a e v i s n e t x e g n i v r e s e r u t c u r t s a r f n i o t s e c r u o s e r o t ; y t i l a p i c i n u m a n i h t i w a e r a e g r a l a r e v o s e i t i n u m m o c s u o r e m u n g n i v r e s e r u t c u r t s a r f n i k l u b l a n o i g e r f o e r u t c u r t s a r f n i r e t a w e t s a w g n i e g a e c a l p e r d n a e d a r g p u , h s i b r u f e r d n a w e n p o l e v e d . e c n a c i f i n g i s 1 3 4 1 2 2 0 1 9 3 9 6 6 4 9 2 7 5 5 2 7 7 L A T O T 5 4 5 1 1 5 1 9 2 7 1 9 2 1 6 2 8 4 2 5 . e c i v r e s y l p p u s r e t a w a g n i v i e c e r t o n s a d e i f i t n e d i s e i t i n u m m o c o t y l p p u s r e t a w e r u s n e l l i w t a h t s t c e j o r p s u o i r a v f o n o i t a t n e m e l p m i d n a n o i t a r e l e c c a , g n i n n a l p e h t e t a t i l i c a f o T t n a r G e r u t c u r t s a r f n I r e t a W l a p i c i n u M ) c ( 9 9 1 9 5 1 5 8 1 1 5 1 3 1 0 2 4 1 e h t f o f l a h e b n o s e i c n e g a r e h t o y b r o s r i a f f A r e t a W f o t n e m t r a p e D e h t y b d e t a r e p o r o / d n a t n a r G ) 8 3 e t o V ( d e n w o y l s u o i v e r p s e m e h c s s e c i v r e s r e t a w f o y t i l a n o i t c n u f e h t e r o t s e r d n a h s i b r u f e r , e s i d i s b u s o T y d i s b u S g n i t a r e p O s e c i v r e S r e t a W ) a ( s r i a f f A r e t a W r e t a w s t c e n n o c t a h t e r u t c u r t s a r f n i g n i e g a e c a l p e r d n a e d a r g p u , h s i b r u f e r d n a w e n p o l e v e d o T t n a r G e r u t c u r t s a r f n I k l u B l a n o i g e R ) b ( . t n e m t r a p e d d n a e c n a n r e v o G l a n o i t i d a r T ) 3 e t o V ( s r i a f f A y g r e n E ) 9 2 e t o V ( s t n e m e l t t e S ) 1 3 e t o V ( n a m u H l a n o i t a N y r u s a e r T ) 0 1 e t o V ( GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 111 No 10 of 2014 111 - - - - . i n i t e w s u v e a g n i y e l u g n a y d n i m a k e a w i s i m o g n o k u k , u h n a v a y b o s i m a h s t u v a w o s i k u v u l h n i n e b o r o d a M e l a y b a w a k a x i r a w o k o n o g n o n a l e t e k e s u k a t o k u k i n e b o r o d a m e l a t a l a p i s a m i t a t i l a m i t a l e t e g n e u K o s i m a h s t u V a y o s i k u v u l h N a y o k i y N ) a ( . i z e g a y o l e k i y n a m a w a k o k n a s i w s t n a u k a l e l d n e 8 2 3 7 6 0 0 5 5 6 a g n i w s a l a t o y u m u h c n i m a y b i r e k o h r o k u v a k e a l e t u g n a l u k a h a l a n o k a g n i y e l u g n a y d n i m a k e a y a k a M e l a y a s i m o g n o k u k a y a k a m e u l u l u k n a k a l e v i y a k u k a t u g n u h u k a l e l e k a h o y a k e l u w a l h o y i l a m a k i y n u K u g n a y d n i M a w s a w i s i h r i t i w S a y o k i y N ) b ( a n a g n i y e l i n e b o r o d a m e l a y e k e w i t e n a t i n a l u p i t a w o s i k u v u l h n a s i k u v e v u k a n a l e t e k e s u K a x e y b o l u k a n i X a w o s i k u v u l h N a y o k i y N . i k i h r i t 0 0 0 2 5 0 0 0 5 5 0 0 3 8 5 i t e l , i h r a k o y b o l e n a g n a l h u v a k e a k a n a g n a l h i t e l i h r i b m u v a t e k e w i t e n i t a n a l u g n u s o t e k e w i t e n i t e l a t e k e w i t e n i t a t i n a l u p i t ; i n e b o r o d a m e l a t u b a h i t a k a w i r u v i t i n i x i k o l a m e l a t u w a h d n i t a k e a w o s i k u v u l h n a k e u h r a h n u v a w u h n u m a s i t u k a t o k u k i r e k o h r o k u v a k i y n o w s a w i s i h r i t i w s a l e t e l u k a x o t a w k n i h e k e j o r u h p i t a x o l e m o g n o k i x a n e k e k e s i y a l h i y e l u w a h d n a t i n a l u p i t , i n e b o r o d a m a s i m o g n o k o x o l e m o g n o k i x ; i n e b o r o d a m e l a t u b a h i t a k e e t e h v i y a r u h p a x a n o m u f m a x e g n e y i x u k i , i n e b o r o d a m e l a y e k e w i t e n a t i n a l u p i t i h e k e w m u k i i w s a h a l i h i n a t , i t e l u w a h d n i t a k e i s i k e v u v i r e k o h r o k u v i k i m u k a g n i y b e l i n a l e k a u v a k e l a v i m a h s t a v a l e l e k i f u k a n i m o t u v a w a k o k n a s i w s t n a . i n i x i k o l a m e , a l e h r a g n a u k i h , a k e s i t e h o y b i n a l e a k a u V a y b o s i m a h s t u V ) 1 3 a y i t o h V ( u h n a V a y b i r e m a t u V a y b i l a m T i ) 0 1 a y i t o h V ( a k a x i R - - - a w a l u h n a v a y a l d n a v a m a n o g n o s t n a m a l u z d n i b a m , i t e w s u v i n a g n i y e l u g n a y d n i m a k e a l a p i s a m . i n i t e w s u v e a g n a v a l i k a a v a k a l e h r i t a y a t a k a h m T a n i ) 3 a y i t o h V ( u t n i X 5 8 0 5 7 8 3 3 4 0 0 8 6 3 7 3 0 8 4 9 2 u k i z e g a w s a w i s i h r i t i w s a x u f p u k a n a l a t o y u m u h c n i m a w s a w i s i h r i t i w s a x o h u k a n , u h n a v a n a g n a k a x i R i l a m i t a w o t e n u f p m a k i y n u k i h e k e w i s i n a g n a l H u w o l i z e G a s i n e h g N o w o k o n o g n o N a s i h r i t u K o w ) m o k s E a w ( o k o n o g n o N a y o k i y N i j e n E i t e l a m a h s t o t u w a h d n i t a k e i z e g a s i n e h g n u k a k u k a h z d n e a l e l a s u k a s i m a l u l i t a v u k m o k s E a k e a w e k e w i s i n a g n a l H u w o l i z e G a s i n e h g N ) 9 2 a y i t o h V ( a w s o l u g n u s a m a w s a w i s i h r i t i w s a k a l e v i y a k u k a s i r e h u k a l e l e k a h o y a k e l u w a l h o y i l a m a k i y n u K a l a p i s a M a w s a w i s i h r i t i w S a y o k i y N o n a s i h r i t n o m u f M 2 0 6 3 2 6 4 4 5 6 1 2 2 4 6 9 8 6 8 9 3 a w i s i h r i t i w s a s i k u v u l h u k ; a l a p i s a m a k e u l u k i y e l u w a h d n a v a l a t o v i k a a v a k a l e h r i t i w s e l u l u k i w s e l i w s e l a w i s i h r i t i w s a v i s u k a n a x u f p u k , a t e x u f p u k a n a w h s t n i w s e l a s t a k a l a m a s i b m a f o y i t a m a w s . a z d n u f i x a w a k o k n a w s a g n i w s e l a l a k a l h a g n 1 3 4 1 2 2 0 1 9 3 9 6 6 4 9 2 7 5 5 2 7 7 O G N E S T N 5 4 5 1 1 5 1 9 2 7 1 9 2 1 6 2 8 4 2 5 u k a s i s i y i t a t a g n i t e l a l a t o t e k e j o r u h p i t a s i h r i t u k a n a s i s i l t a h u k , a n a l u p u k a s i k u v e v u K a y i t a M a w s a w i s i h r i t i w S a y o k i y N ) c ( . i t a m a y b i r e k o h r o k u v i m u k a g n a v a v u k e k e w m u k i a v a l i k a a v a k e i t a m a k a w i r e k a h p a l a p i s a M a w i s i h r i t i w s a k a s i n a g n a l h i w s e l a l a k a l h a g n i w s e l a w i s i h r i t i w s a v i s u k a n a t e x u f p u k , a s i k u v u l h u K a w s a l a T o w s a w i s i h r i t i w S a y o k i y N ) b ( a w i s i h r i t i w s e b m u k a l a p i s a m i t a y o n a k a l e z d n i m a l u l t u k u l u k i t e l u w a h d n i t a k a l e h r i t i w s e l i t a m a w s a z d n u f i X . o l u w a z d n a l e m i y u k i h a n a w n i t ' 9 9 1 9 5 1 5 8 1 1 5 1 3 1 0 2 4 1 i s n e j e i t i h e b m u k i t a M a t i a k a h m T a y o l u w a z d N i h a w i s i h r i t i w s a e b m u k / a w s i r i w s a e l a h k i t a M a y o h r i t i M a y o l e h r i t a M ) 8 3 a y i t o h V ( i w s e l i t a m a y o h r i t i m a w s i m i k i w s a y o l e h r i t a m a l e s i y u v u k a n a t e x u f p u k , i l a m i t i h a t e n u f p u K a w i i l a m T a w o t e n u f p M a y o k i y N ) a ( i t a M a t a k a h m T i i n e w l h a m E a y o k a b m u v b u K 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R a w o l e v A 5 1 / 4 1 0 2 0 0 0 ' R B a y o m o l o h K A a y o m o l o h K o l e m o g n o k i X o l e v A a r o t i V i t o h V B A X U M E H P I X , 6 A Y U L U D E X E K E W I R U W A L H I Y E L O K O N O G N O N I M A Y A L A P I S A M I T A K E I H R A K O W A K A X U M A Y O L E V A A M 112 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 4 7 1 5 1 2 4 4 3 4 0 2 2 7 3 7 9 1 B n m u l o C s e t a m i t s E d r a w r o F 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R A n m u l o C 5 1 / 4 1 0 2 n o i t a c o l l A 0 0 0 ' R 112 4 7 1 5 1 2 4 4 3 4 0 2 2 7 3 7 9 1 L A T O T . e s n o p s e r r e t s a s i d r o f s d n u f f o e s a e l e r e t a i d e m m i e h t r o f e d i v o r p o T t n a r G r e t s a s i D l a i c n i v o r P e v i t a r e p o o C e s o p r u P n o i t a c o l l a f o e m a N e t o V d n a e c n a n r e v o G l a n o i t i d a r T s r i a f f A ) 3 e t o V ( B n m u l o C s e t a m i t s E d r a w r o F 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R A n m u l o E C 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 B T R A P 7 E L U D E H C S 5 1 / 4 1 0 2 n o i t a c o l l A 0 0 0 ' R . e s n o p s e r r e t s a s i d r o f s d n u f f o e s a e l e r e t a i d e m m i e h t r o f e d i v o r p o T t n a r G r e t s a s i D l a p i c i n u M e v i t a r e p o o C e s o p r u P n o i t a c o l l a f o e m a N e t o V 4 7 3 6 9 3 4 2 4 6 7 3 0 8 5 3 6 3 4 7 3 6 9 3 4 2 4 6 7 3 0 8 5 3 6 3 L A T O T d n a e c n a n r e v o G l a n o i t i d a r T s r i a f f A ) 3 e t o V ( GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 113 No 10 of 2014 113 A A X U M E H P I X , 7 A Y U L U D E X O B M O H K A K E A L U M A L H U K U L U K N A Z D N U F I W S A K E I K I G N A W I R E V A U K O L A L E S I M A L U L U K 4 7 1 5 1 2 4 4 3 4 0 2 2 7 3 7 9 1 i n e w l h a m E a y o k a b m u b u K 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R a w o l e v A 5 1 / 4 1 0 2 0 0 0 ' R B a y o m o l o h K A a y o m o l o h K 4 7 1 5 1 2 4 4 3 4 0 2 2 7 3 7 9 1 O G N E S T N . a l t a h i x i h o b m o h k a k e a l u m a l h o t i l a m i t a k a w i s e m u h u k a l e s i m a l u l u K u l u k n a z d n u f i X a y o b m o h K a y o k i y N o n a s i h r i t n o m u f M a t a k a h m T a n i u t n i X ) 3 a y i t o h V ( o l e m o g n o k i X o l e v A a r o t i V i t o h V B A X U M E H P I X , 7 A Y U L U D E X O B M O H K A K E A L U M A L H U K A L A P I S A M I T A K E I K I G N A W I R E V A A G N U K O L A L E S I M A L U L U K 4 7 3 6 9 3 4 2 4 6 7 3 0 8 5 3 6 3 i n e w l h a m E a y o k a b m u v b u K 0 0 0 0 ' R 0 0 0 0 ' R a w o l e v A 5 1 / 4 1 0 2 0 0 0 ' R B a y o m o l o h K A a y o m o l o h K 4 7 3 6 9 3 4 2 4 6 7 3 0 8 5 3 6 3 O G N E S T N . a l t a h i x i h o b m o h k a k e a l u m a l h o t i l a m i t a k a w i s e m u h u k a l e s i m a l u l u K a l a p i s a M a y o b m o h K a y o k i y N o n a s i h r i t n o m u f M a t a k a h m T a n i ) 3 a y i t o h V ( u t n i X o l e m o g n o k i X o l e v a a r o t i V i t o h V