Division of Revenue Amendment Act

11 December 2012 No. 35994 THE PRESIDENCY OFISI YA MOPRESIDENTE No. 1067 11 December 2012 No. 1067 11 December 2012 It is hereby notified that the President has assented to the following Act, which is hereby published for general information:— Mona ho tsebiswa hore Mopresidente o amohetse Molao ona o latelang, o phatlalatswang mona bakeng sa tsebiso ya setjhaba ka bophara:— No. 18 of 2012: Division of Revenue Amendment Act, 2012 No 18 ya 2012: Molao wa Tukiso ya Dikarolo tsa Lekeno, 2012 9 771682 584003 49953 2 No. 35994 Act No. 18 of 2012 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Division of Revenue Amendment Act, 2012 (English text signed by the President) (Assented to 10 December 2012) ACT To amend the Division of Revenue Act, 2012, in accordance with the Money Bills Amendment Procedure and Related Matters Act, 2009; and to provide for matters connected therewith. PREAMBLE WHEREAS section 214(1) of the Constitution of the Republic of South Africa, 1996, requires an Act of Parliament to provide for— (a) (b) (c) the equitable division of revenue raised nationally among the national, provincial and local spheres of government; the determination of each province’s equitable share of the provincial share of that revenue; and any other allocations to provinces, local government or municipalities from the national government’s share of that revenue, and any conditions on which those allocations may be made; WHEREAS the Division of Revenue Act, 2012 (Act No. 5 of 2012), gives effect to section 214(1) of the Constitution in respect of the 2012/13 financial year; AND WHEREAS section 12(4) of the Money Bills Amendment Procedure and Related Matters Act, 2009 (Act No. 9 of 2009), requires the Minister of Finance to table a division of revenue amendment Bill with a revised fiscal framework if the adjustments budget effects changes to the Division of Revenue Act for the relevant year, BE IT THEREFORE ENACTED by the Parliament of the Republic of South Africa, as follows:— Substitution of Column A of Schedules 1, 2, 4, 5, 6 and 7 to Act 5 of 2012 1. (1) Column A of Schedule 1 to this Act is hereby substituted for Column A of Schedule 1 to the Division of Revenue Act, 2012 (hereinafter referred to as the principal Act) setting out the equitable division of revenue raised nationally among the national, provincial and local sphere of government for the 2012/13 financial year. (2) Column A of Schedule 2 to this Act is hereby substituted for Column A of Schedule 2 to the principal Act setting out each province’s equitable share of the provincial sphere’s share of revenue raised nationally for the 2012/13 financial year. (3) Column A of Schedule 3 to this Act is hereby substituted for Column A of Schedule 4 to the principal Act specifying the allocations to provinces and municipali- ties for the 2012/13 financial year to supplement the funding of programmes or functions funded from provincial and municipal budgets, respectively. (4) Column A of Schedule 4 to this Act is hereby substituted for Column A of Schedule 5 to the principal Act specifying the specific purpose allocations to provinces for the 2012/13 financial year. 5 10 15 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Molao wa Tukiso ya Dikarolo tsa Lekeno, 2012 No. 35994 3 Nmr 18 ya 2012 (English text signed by the President) (Assented to 10 December 2012) MOLAO Ho lokisa Molao wa Dikarolo tsa Lekeno wa 2012 e le ho latela Tsamaiso ya Dibili tsa Tjhelete le Molao wa Dintlha tse Amehang wa 2009; le ho nehelana bakeng la dintlha tse amanang le tse mona. KETAPELE LE HOJA karolo 214(1) ya Molaotheo wa Rephaboliki ya Afrika Borwa 1996 e hloka Molao wa Palamente o nehelane bakeng la— (a) tekatekano ya lekeno le entswe boemong ba naha mahareng a mmuso wa naha, provense le selehae; (b) ho hlwaya karolo e lekanang ya lekeno la provense e nngwe le e nngwe lekenong leo; le (c) kabo e nngwe le e nngwe ho diprovense, mmuso wa selehae kapa dimmasepala ho tswa karolong ya lekeno la mmuso wa naha le dipehelo dife kapa dife tse ka etswang ka tsona; LE HOJA Molao wa Karolo ya Lekeno wa 2012 (Molao 5 wa 2012), o kenya tshebetsong karolo 214(1) ya Molaotheo selemong sa ditjhelete sa 2012/13; LE HOJA karolo 12(4) ya Tukiso ya Tsamaiso ya Dibili tsa Tjhelete le Molao wa Dintlha tse Amanang wa 2009 (Molao 9 wa 2009), e hloka Letona la Tjhelete ho teka Tukiso ya Bili ya Dikarolo tsa Lekeno e nang le mokgwa wa tshebetso wa ditjhelete tsa mmuso e bang ditukiso tsa tekanyetso difetola Molao wa Karolo ya Lekeno bakeng la selemo se amehang, HA E SE E ENTSWE MOLAO ke Palamente ya Rephaboliki ya Afrika Borwa, ka ho latela:— Ho fetolwa ha Kholomo A Skejulung 1, 2, 4, 5, 6 le 7 Molaong 5 wa 2012 1. (1) KholomoA ya Skejulu 1 Molaong ona e fetotswe bakeng la Kholomo A ya Skejulu 1 ho Molao wa Karolo ya Lekeno wa 2012 (e leng Molao o ka sehloohong mona) o hlalosa karolo e lekanang ya lekeno le e ntsweng boemong ba naha mahareng a naha, provense le mmuso wa selehae bakeng la selemo sa ditjhelete sa 2012/13. (2) Kholomo A ya Skejulu 2 Molaong ona e fetotswe bakeng la Kholomo A ya Skejulu 2 ho Molaong o ka sehloohongo hlalosang karolo e nngwe le e nngwe e lekanang ya provense lekenong le entsweng boemong ba naha bakeng la selemo sa ditjhelete sa 2012/13. (3) Kholomo A ya Skejulu 3 Molaong ona e fetotswe bakeng la Kholomo A ya Skejulu 4 ho Molao o ka sehloohong o hlalosang dikabo ho diprovense le dimmasepala selemong sa ditjhelete sa 2012/13 e le ho matlafatsa tefello ya mananeo kapa mesebetsi e lefellwang ho tswa tekanyetsong ya provense kapa mmasepala. (4) Kholomo A ya Skejulu 4 Molaong ona e fetotswe bakeng la Kholomo A ya Skejulu 5 ho Molao o ka sehloohong o hlalosang maikemisetso a dikabo ho diprovense bakeng la selemo sa ditjhelete sa 2012/13. 5 10 15 4 No. 35994 Act No. 18 of 2012 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Division of Revenue Amendment Act, 2012 4 (5) Column A of Schedule 5 to this Act is hereby substituted for Column A of Schedule 6 to the principal Act specifying the specific purpose allocations to municipalities for the 2012/13 financial year. (6) Column A of Schedule 6 to this Act is hereby substituted for Column A of Schedule 7 to the principal Act specifying allocations-in-kind to provinces and municipalities for designated special programmes for the 2012/13 financial year. 5 Short title

2. This Act is called the Division of Revenue Amendment Act, 2012. GOVERNMENT GAZETTE, 11 DECEMBER 2012 Molao wa Tukiso ya Dikarolo tsa Lekeno, 2012 No. 35994 5 Nmr 18 ya 2012 5 (5) Kholomo A ya Skejulu 5 Molaong onae fetotswe bakeng la Kholomo A Skejulu 6 ho Molao o ka sehloohong o hlalosang maikemisetso a dikabo ho dimmasepala bakeng la selemo sa ditjhelete sa 2012/13. (6) Kholomo A ya Skejulu 6 Molaong ona e fetotswe bakeng la Kholomo A Skejulu 7 ho Molao o ka sehloohong o hlalosang dikabo ho diprovense le dimmasepala bakeng la mananeo a ikgethileng selemong sa ditjhelete sa 2012/13. 5 Sehlooho se sekgutshwane

2. Molao ona o bitswa Molao wa Tukiso ya Karolo ya Lekeno wa 2012. 6 No. 35994 Act No. 18 of 2012 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Division of Revenue Amendment Act, 2012 6 SCHEDULE 1 (Schedule 1 to Act 5 of 2012) EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT Spheres of Government Column A Adjustment R'000 2012/13 Adjusted Allocation R'000 2012/13 Main Allocation R'000 622 434 681 309 057 382 37 873 396 969 365 459 National1,2 Provincial Local TOTAL

1. National share includes conditional allocations to provincial and local spheres, general fuel 1. levy sharing with metropolitan municipalities and debt service cost.

2. The direct charges for the provincial equitable share are netted out. ( 5 860 531) 3 958 416 - ( 1 902 115) 616 574 150 313 015 798 37 873 396 967 463 344 SCHEDULE 2 (Schedule 2 to Act 5 of 2012) 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 2012/13 Main Allocation R'000 46 940 272 18 531 165 54 545 389 67 802 913 38 721 016 24 874 453 8 255 155 20 614 831 28 772 188 309 057 382 Column A Adjustment R'000 619 616 264 121 667 473 835 750 538 621 328 390 100 846 256 364 347 235 3 958 416 2012/13 Adjusted Allocation R'000 47 559 888 18 795 286 55 212 862 68 638 663 39 259 637 25 202 843 8 356 001 20 871 195 29 119 423 313 015 798 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Molao wa Tukiso ya Dikarolo tsa Lekeno, 2012 No. 35994 7 Nmr 18 ya 2012 7 SEKEJULU 1 (Sekejulu 1 ho Molao 5 wa 2012) KAROLO E LEKANANG YA LEKENO LE ENTSWENG BOEMONG BA NAHA MAHARENG A DIKAROLO TSE THARO TSA MMUSO Dikarolo tsa mmuso Kabo e ka Sehloohong ya 2012/13 R'000 Kholomo A Phetoho Kabo e fetotsweng ya 2012/13 R'000 Boemo ba Naha1,2 Provense Selehae PALO KA KAKARETSO

1. Karolo ya naha e akga kahare dikabo tsenang le dipehelo ho provense le dikarolo tsa selehae, 1. lekgetho la dibeso ka kakaretso le arolelanwang le dimmasepala tse kgolo, ditjeho tsa tefello ya tswala mokitlaneng le bakeng la kgonahalo ya ketsahalo

2. Totobalo ya diqoso bakeng la karolo e lekanang ya provense ha ditjeho tsohle dise dintshitswe. 622 434 681 309 057 382 37 873 396 969 365 459 616 574 150 313 015 798 37 873 396 967 463 344 R'000 ( 5 860 531) 3 958 416 - ( 1 902 115) SEKEJULU 2 (Skejulu 2 ho Molao 5 wa 2012) HO HLWAYA KAROLO E LEKANENG YA PROVENSE KA NNGWE KAROLONG YA LEKENO LE ENTSWENG BOEMONG BA NAHA (e le totobalo ya tefiso kgahlano le Letlole la Lekeno la Naha) Provense Kapa Botjhabela Freistata Gauteng KwaZulu-Natala Limpopo Mpumalanga Kapa Leboya Leboya Bophirima Kapa Bophirimela KAKARETSO Kabo e ka Sehloohong ya 2012/13 R'000 46 940 272 18 531 165 54 545 389 67 802 913 38 721 016 24 874 453 8 255 155 20 614 831 28 772 188 309 057 382 Kholomo A Phetoho R'000 619 616 264 121 667 473 835 750 538 621 328 390 100 846 256 364 347 235 3 958 416 Kabo e fetotsweng ya 2012/13 R'000 47 559 888 18 795 286 55 212 862 68 638 663 39 259 637 25 202 843 8 356 001 20 871 195 29 119 423 313 015 798 8 No. 35994 Act No. 18 of 2012 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Division of Revenue Amendment Act, 2012 8 3 E L U D E H C S ) 2 1 0 2 f o 5 t c A o t 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 3 1 / 2 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 0 0 0 ' R 3 1 / 2 1 0 2 n i a M n o i t a c o l l A 0 0 0 ' R 9 0 2 7 9 1 9 2 8 6 2 1 6 1 0 8 4 6 2 7 3 8 1 3 4 2 2 9 1 9 2 8 4 1 1 9 9 9 4 2 4 7 7 2 5 5 1 3 6 8 1 9 3 0 4 3 8 8 5 3 6 9 5 4 6 6 8 2 1 5 1 9 9 4 3 5 1 7 7 4 7 4 2 1 1 9 0 2 4 9 1 1 7 0 3 5 9 0 6 7 0 3 0 0 2 7 0 5 7 9 3 1 3 4 9 8 3 2 2 8 5 2 6 8 8 5 2 3 7 0 9 3 1 1 6 3 0 1 1 7 6 3 3 7 5 8 8 8 7 6 2 1 7 9 8 0 1 8 5 2 8 9 0 9 7 2 1 1 1 1 4 1 3 1 - 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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 r e v i l e d o t y t i c a p a c e c n a h n e o t ; n o i t a c u d e s s e r d d a o t ; n o i t a c u d e n i e r u t c u r t s a r f n i n i e r u t c u r t s a r f n i g n i t s i x e d n a w e n f o . s r e t s a s i d y b d e t c e f f a s l o o h c s s e c n i v o r p n o i t a t i l i b a h e r d n a g n i d a r g p u , e c n a n e t n i a m ) 5 1 e t o V ( l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G s e c n i v o r p , s g o l k c a b s s e r d d a o t e r u t c u r t s a r f n i h t l a e h s e i t i l i c a f h t l a e h f o n o i s i v o r p e h t e t a r e l e c c a e c n a n e t n i a m e l c y c e f i l r e p o r p e r u s n e d n a . e r u t c u r t s a r f n i h t l a e h l a i c n i v o r p f o 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 f o g n i d n u f l a i c n i v o r p t n e m e l p p u s o T t n a r G e r u t c u r t s a r f n I h t l a e H ) a ( ) 6 1 e t o V ( h t l a e H GOVERNMENT GAZETTE, 11 DECEMBER 2012 Molao wa Tukiso ya Dikarolo tsa Lekeno, 2012 No. 35994 9 Nmr 18 ya 2012 9 E S N E V O R P A S T G N O S T E Y N A K E T I D A W S T O H E T E L E H J T I D A K G N E W S T I S U H T E I S T E B E S E M A P A K O E N A N A M A E L O L T A M A S T A F A L T A M A K O H E S N E V O R P I D O H O B A K I D 3 U L U J E K E S ) 2 1 0 2 a w 5 o a l o M o h 4 u l u j e k S ( 9 0 2 7 9 1 9 2 8 6 2 1 6 1 0 8 4 6 2 7 3 8 1 3 4 2 2 9 1 9 2 8 4 1 1 9 9 9 4 2 4 7 7 2 5 5 1 3 6 8 1 9 1 9 9 4 3 5 1 3 0 4 3 8 8 5 3 6 9 5 4 6 6 8 2 1 5 7 7 4 7 4 2 1 1 9 0 2 4 9 1 1 7 0 3 5 9 0 6 7 0 3 0 0 2 7 0 5 7 9 3 1 3 4 9 8 3 2 2 8 5 - - - - - - - - - - - - - - - - - - - - 9 0 2 7 9 1 9 2 8 6 2 1 6 1 0 8 4 6 2 7 3 8 1 3 4 2 2 9 1 9 2 8 4 1 1 9 9 9 4 2 4 7 7 2 5 5 1 3 6 8 1 9 1 9 9 4 3 5 1 3 0 4 3 8 8 5 3 6 9 5 4 6 6 8 2 1 5 7 7 4 7 4 2 1 1 9 0 2 4 9 1 1 7 0 3 5 9 0 6 7 0 3 0 0 2 7 0 5 7 9 3 1 3 4 9 8 3 2 2 8 5 A o m o l o h K a y g n e w s t o t e f o h o t e h P a y g n o h o o l h e S e o b a K a k e o b a K 3 1 / 2 1 0 2 0 0 0 ' R 0 0 0 ' R 3 1 / 2 1 0 2 0 0 0 ' R e s n e v o r P o b a K a w a t u f o M o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V a l e b a h j t o B a p a K e o l e h e p i d e l g n a n e o b a k a y o s t e h e h s t a y o n a l e h e n a s t e k e o H a y o s t e h e h s T a l g n e n a p o k e l e l o l t e L e l u r e M , o m e T a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a t a t s i e r F g n e t u a G a t a t s i e r F g n e t u a G e s n e v o r p i d o h g n e s t i d e r a k a o h e l a s i m a h a h p o h , o m e t a s t o s t e l e b e h s t i d o m e T a l o e n a n e L u t u o V ( i s a w h s t o B a b g n e n a b i m e l a b e l o m e t g n a w s t e s i d e b e s o h e l e g n e l i t e f e g n o k a n o k o h t e w s t e l e h q . a l a l T a y o s i d e h P a w a w g k o M a k a n a l e h e n o h a k o m e t a y e l e p o s t e h s t n a s t a f o l o n e l e n a y n e l e l e h s t a f e l e l a n a b e h s ) 6 2 e s t o l o k i d a l e m a l t o h ; g n o t u h t g n a r g n a r a m o h ; o t u h t a a h j t a m a e l g n e t e l a g n e s t n a k a n a l e h e n o h e l i n o g k o b a s o l o s o s t . a w u d o k i d e k g n e w g n n a e s n e v o r p i d o h g n e s t i d e r a k a a g n a r g n a r a m a y o s o l o s o s t e l o s t a f a l t n ) 5 1 u t u o V ( e o l e h e p i d e l g n a n e o b a k , o l e m o k o h l t , o h a k a s i k a l t o p o h a s u h t o H o t u h T a g n a r g n a r a M a l e l o l t e L o e h t o M a y o t u h T 10 No. 35994 Act No. 18 of 2012 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Division of Revenue Amendment Act, 2012 10 3 E L U D E H C S ) 2 1 0 2 f o 5 t c A o t 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 3 1 / 2 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 0 0 0 ' R 3 1 / 2 1 0 2 n i a M n o i t a c o l l A 0 0 0 ' R 0 3 7 8 7 1 0 3 9 0 3 1 0 1 3 5 2 7 0 6 8 1 6 2 3 1 9 3 0 1 8 0 2 5 8 3 8 5 8 6 2 2 5 3 9 0 2 1 8 2 4 6 7 1 6 7 0 2 5 4 4 2 8 6 4 2 7 6 8 7 7 6 5 4 4 0 4 1 1 3 2 3 3 1 9 7 8 1 9 7 2 4 8 8 2 1 2 6 6 6 2 5 6 7 1 1 2 8 6 4 2 8 1 0 1 0 8 7 8 3 2 9 9 9 6 4 0 8 3 2 3 2 8 5 4 2 3 3 1 1 2 6 8 8 5 8 8 6 7 5 4 5 5 8 2 5 4 3 2 4 3 8 7 9 8 7 1 6 2 9 8 5 7 9 5 7 0 6 4 4 8 4 - 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u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G s e c n i v o r p o t ; s n e z i t i c n a c i r f A h t u o S l l a r o f s t s o c e h t r o f s e i t i l i c a f y r a i t r e t e t a s n e p m o c 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 n e i t a p r e d r o b s s o r c g n i d u l c n i e p a C n r e t s a E o t n o i t c n u f d e n g i s s a y l l a n o i t a N s e c i v r e s h t l a e h y r a i t r e t f o n o i s i v o r p e r u s n E t n a r G s e c i v r e S y r a i t r e T l a n o i t a N ) c ( e p a C n r e t s a E o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G e h t f o r e f s n a r t l u f s s e c c u s e h t e r u s n e o T s e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F r e h g i H l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G s e c n i v o r p f o t n e m t r a p e D e h t o t n o i t c n u f e g e l l o C T E F . 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 t n a r G d n a n o i t a c u d E g n i n i a r T ) 7 1 e t o V ( GOVERNMENT GAZETTE, 11 DECEMBER 2012 Molao wa Tukiso ya Dikarolo tsa Lekeno, 2012 No. 35994 11 Nmr 18 ya 2012 11 E S N E V O R P A S T G N O S T E Y N A K E T I D A W S T O H E T E L E H J T I D A K G N E W S T I S U H T E I S T E B E S E M A P A K O E N A N A M A E L O L T A M A S T A F A L T A M A K O H E S N E V O R P I D O H O B A K I D 3 U L U J E K E S ) 2 1 0 2 a w 5 o a l o M o h 4 u l u j e k S ( 2 6 8 8 5 2 3 7 0 9 3 1 1 6 3 0 1 1 7 6 3 3 7 5 8 8 8 7 6 2 1 7 9 8 0 1 8 5 2 8 9 0 9 7 2 1 1 1 1 4 1 3 1 3 1 / 2 1 0 2 0 0 0 ' R - - - - - - - - 0 0 0 0 8 1 0 0 0 ' R 2 6 8 8 5 2 3 7 0 9 3 1 1 6 3 0 1 1 7 6 3 3 9 3 8 8 8 7 6 2 1 7 9 8 0 1 8 5 2 8 9 0 9 7 2 1 1 1 1 4 1 3 1 3 1 / 2 1 0 2 0 0 0 ' R 1 8 9 0 0 8 1 0 0 0 0 8 1 1 8 9 0 2 6 1 A o m o l o h K a y g n e w s t o t e f o h o t e h P a y g n o h o o l h e S e o b a K a k e o b a K 0 3 7 8 7 1 0 3 9 0 3 1 0 1 3 5 2 7 0 6 8 1 6 2 3 1 9 3 0 1 8 0 2 5 8 3 8 5 8 6 2 2 5 3 9 0 2 1 8 2 4 6 7 1 6 7 0 2 5 4 4 2 8 6 4 2 7 6 8 7 7 6 5 4 4 0 4 1 1 3 2 3 7 2 4 8 8 2 9 7 8 1 9 1 2 6 6 6 2 5 6 7 1 1 2 3 1 8 6 4 2 8 1 2 0 1 0 8 7 8 8 - - - - - - - - - - - - - - - - - - - - 0 3 7 8 7 1 0 3 9 0 3 1 0 1 3 5 2 7 0 6 8 1 6 2 3 1 9 3 0 1 8 0 2 5 8 3 8 5 8 6 2 2 5 3 9 0 2 1 8 2 4 6 7 1 6 7 0 2 5 4 4 2 8 6 4 2 7 6 8 7 7 6 5 4 4 0 4 1 1 3 2 3 7 2 4 8 8 2 9 7 8 1 9 1 2 6 6 6 2 5 6 7 1 1 2 3 1 8 6 4 2 8 1 2 0 1 0 8 7 8 8 e s n e v o r P o b a K a w a t u f o M o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V a l e b a h j t o B a p a K e o l e h e p i d e l g n a n e o b a k a y e t e l e h j t i d a y o s t e h e h s t a s t a f a l t a m o H o b o l e h p o B a g n a r g n a r a M a l e l o l t e L ) a ( e l t o b o b o l e h p o B a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a t a t s i e r F g n e t u a G a t a t s i e r F g n e t u a G a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a t a t s i e r F g n e t u a G a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a s u h t o h ; a b a h j t e s a s t g n o s t e l e b e h s t i d e l t o b o b o l e h p o b a e l a l h a m a s t o h a w t u r a b a y a l g n e k a b o h t a b a y g n o r i h k e t e l e h j t i d a k i t u h t i a b a s t e k e o h e l e e l t o b o b o l e h p o b e l 2 1 0 2 a s g n o m e l e s a k a g n o b a y g n o t u h t . ) 5 2 0 2 ( a t e f o h a h a n a b g n o m e o b e s n e v o r p i d o l l e p u h t e l g n a n a m a e s t o s t e l e b e h s t i d a s t e l t o b o b g n o l e h p o B i b e s t i D g n e w s t e h e n e o s t e b e h s T o h e j t i d a l l e f e l o h g n e s n e v o r p i d o s t e h e h s T a y o l l e p u h T a y e l e p o s t e h s t N a l e l o l t e L ) b ( a n e s t o s t e l e b e h s t i d e l g n a n a m a e s t o h e j t i d g n e s t e h s t a b i d u k a b e l e w s t i d e l e y n e k o h a f e l o h ; a w r o B a k i r f A a b e l h o b i h a a b a l g n e k a b g n e m a h a h p e s t a w s i d e b e s i d . i d e o m a h a n a b g n o m e o b e s n e v o r p i d a l g n e k a b e l t o b o b o l e h p o b a s t g n e m a h a h p a h a N a s t g n e w s t e h e n e o s t e b e h s T e s t o s t e l e b e h s t i d a b e t e n n o b a s t e o H g n e m a h a h p e s t o s t e l e b e h s t i D a l e l o l t e L ) c ( o h , o n a l l e l h u b u h s t e l a n a s t e b e s a k o h e l t o b a s t a w s i d e b e s i d a y o n a l e h e n a s i k a l t o p a b e t e n n o b a s t e o h e l e l t o b o b o l e h p o b g n a r g n a r a m a y g n e s t e h a h t e h p e o l e m o k o h l t . g n e s n e v o r p e l t o b o b o l e h p o b a s e s n e v o r p i d o h g n e s t i d e r a k a o b o l e h p o b a g n a r g n a r a m o h e s n e v o r p e l t o b ) 6 1 u t u o V ( 12 No. 35994 Act No. 18 of 2012 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Division of Revenue Amendment Act, 2012 12 3 E L U D E H C S ) 2 1 0 2 f o 5 t c A o t 4 e l u d e h c S ( S T E G D U B L A I C N I V O R P M O R F D E D N U F S N O I T C N U F R O S E M M A R G O R P F O G N I D N U F E H T T N E M E L P P U S O T S E C N I V O R P O T S N O I T A C O L L A 5 8 9 9 6 3 1 0 0 0 ' R 0 3 9 4 6 5 1 8 0 9 7 5 1 7 1 1 0 5 4 9 5 8 6 1 4 9 6 0 4 2 1 1 1 6 0 7 3 8 4 9 8 7 4 9 5 5 9 8 8 7 4 6 6 4 4 7 1 2 7 8 2 9 1 5 4 8 1 8 9 7 6 4 7 5 2 6 1 9 7 2 8 0 8 5 2 7 0 6 2 3 0 0 9 3 4 5 5 2 9 3 6 8 6 0 8 7 3 2 6 9 6 9 6 2 7 1 3 4 3 1 / 2 1 0 2 d e t s u j d A n o i t a c o l l A - - - - - - - - - - - - - - - - - - - - A n m u l o C t n e m t s u j d A 0 0 0 ' R 5 8 9 9 6 3 1 0 0 0 ' R 3 1 / 2 1 0 2 n i a M n o i t a c o l l A 0 3 9 4 6 5 1 8 0 9 7 5 1 7 1 1 0 5 4 9 5 8 6 1 4 9 6 0 4 2 6 0 7 3 8 4 9 8 7 4 9 5 5 9 8 8 7 4 1 1 1 6 6 4 4 7 1 2 7 8 2 9 1 5 4 8 1 8 9 7 6 4 7 5 2 6 1 9 7 2 8 0 8 5 2 7 0 6 2 3 0 0 9 3 4 5 5 2 9 3 6 8 6 0 8 7 3 2 6 9 6 9 6 2 7 1 3 4 l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G s e c n i v o r p d e d i v o r p s e c i v r e s t r o p s n a r t c i l b u p s d r a w o t . t r o p s n a r t f o s t n e m t r a p e d l a i c n i v o r p y b e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G s e c n i v o r p , e v i t a t n e v e r p t r o p p u s d n a s t n e m t s e v n i s e c n i v o r p e r u s n e ; s k r o w t e n d a o r l a i c n i v o r p n o 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 f o e s u e h t e t o m o r p ; s m e t s y s t n e m e g a n a m t e s s a d a o r n i a t n i a m d n a t n e m e l p m i s e g d i r b d n a s d a o r r i a p e r ; e c n a n e t n i a m d a o r n i s d o h t e m e v i s n e t n i - r u o b a l . s d o o l f y b d e g a m a d 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 s d a o r l a i c n i v o r p t n e m e l p p u s o T t n a r G e c n a n e t n i a M s d a o R l a i c n i v o r P ) a ( e p a C n r e t s a E o t n o i t c n u f d e n g i s s a y l l a n o i t a N g n i d n u f y r a t n e m e l p p u s e d i v o r p o T t n a r G s n o i t a r e p O t r o p s n a r T c i l b u P ) b ( t r o p s n a r T ) 7 3 e t o V ( GOVERNMENT GAZETTE, 11 DECEMBER 2012 Molao wa Tukiso ya Dikarolo tsa Lekeno, 2012 No. 35994 13 Nmr 18 ya 2012 13 3 2 9 9 9 6 4 0 8 3 2 3 5 4 2 3 3 1 1 3 1 / 2 1 0 2 0 0 0 ' R 2 6 8 8 5 8 8 6 7 5 4 5 5 8 2 5 4 3 2 4 3 8 7 9 8 7 1 6 2 9 8 5 7 9 5 7 0 6 4 4 8 5 8 9 9 6 3 0 3 9 4 6 5 1 8 0 9 7 5 1 7 1 1 0 5 4 9 5 8 6 1 4 9 6 0 4 2 6 0 7 3 8 4 9 8 7 4 9 5 5 9 8 8 7 4 4 1 1 1 1 5 4 8 1 8 9 7 6 6 4 4 7 1 2 7 8 2 9 1 6 4 7 5 2 6 1 9 7 2 8 0 8 5 2 7 0 6 2 3 0 0 9 3 4 5 5 2 6 8 6 9 3 0 8 7 3 2 6 9 6 9 6 2 7 1 3 4 9 4 8 5 0 3 3 1 1 2 1 7 5 2 0 6 5 1 9 8 5 3 4 7 6 5 5 9 1 9 1 9 2 1 4 6 7 3 3 1 6 3 3 7 8 0 0 0 ' R - - - - - - - - - - - - - - - - - - - - 3 9 5 8 8 6 5 5 9 7 1 3 3 3 5 3 1 1 1 3 1 / 2 1 0 2 0 0 0 ' R 7 3 8 9 3 8 2 1 6 6 3 5 6 9 6 2 4 3 9 9 5 6 7 3 3 2 7 5 2 3 1 2 4 8 5 1 7 2 7 5 7 5 8 9 9 6 3 0 3 9 4 6 5 1 8 0 9 7 5 1 7 1 1 0 5 4 9 5 8 6 1 4 9 6 0 4 2 6 0 7 3 8 4 9 8 7 4 9 5 5 9 8 8 7 4 4 1 1 1 1 5 4 8 1 8 9 7 6 6 4 4 7 1 2 7 8 2 9 1 6 4 7 5 2 6 1 9 7 2 8 0 8 5 2 7 0 6 2 3 0 0 9 3 4 5 5 2 6 8 6 9 3 0 8 7 3 2 6 9 6 9 6 2 7 1 3 4 A o m o l o h K a y g n e w s t o t e f o h o t e h P a y g n o h o o l h e S e o b a K a k e o b a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a t a t s i e r F g n e t u a G a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a t a t s i e r F g n e t u a G a t a t s i e r F g n e t u a G E S N E V O R P A S T G N O S T E Y N A K E T I D A W S T O H E T E L E H J T I D A K G N E W S T I S U H T E I S T E B E S E M A P A K O E N A N A M A E L O L T A M A S T A F A L T A M A K O H E S N E V O R P I D O H O B A K I D 3 U L U J E K E S ) 2 1 0 2 a w 5 o a l o M o h 4 u l u j e k S ( e s n e v o r P o b a K a w a t u f o M o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V a l e b a h j t o B a p a K e o l e h e p i d e l g n a n e o b a k a y o s i h t i h p a y o h e l t a k a b e t e n n o b a s t e o H a y e l e p o s t e h s t N a s t e j e l o h k i d a l e l o l t e L . o l l e p u h T e l g n e m a h a h P e o t u h T a l e s n e v o r p i d o h g n e s t i d e r a k a g n e h p a f e L T E F a s t e j e l o h k i d a y o s t e b e h s t o l l e p u h T e l o t u h T g n e m a h a h p e o t u h T o l l e p u h T e l ) 7 1 u t u o V ( e e s n e v o r p e r o h e t e n n o b a s t e o h ; e s n e v o r p a s t g n e l e s t i d o k a n e l o k a n i s t a m o q o h ; a l e s t a y a p e h t a y o l o a t a y a w g k e m e a w g k e m a y o s i d e b e h s t a s i m a h a h p a l e m o k o l h o h e l g n o s t e b e h s t a y n e k a y g n o l e m o k o h l t i s t e b e s a b a y g n e s t i s t e s t a o g k o r a m e l a l e s t i d a s i k o l o h ; a l e s t . i s t e m e k g n e w s t n e s a s t g n a w g n a l a p i d a s t o s t e l e b e h s t i d o h . a b a h j t e s a h a n a b g n o m e o b e s n e v o r p i d e t e l e h j t i d a y o s u h t a y o s t a f a l t n a k a n a l e h e n a b a h j t e S g n e w s t e h e n e o s t e b e h s T o h g n a w g n a l a p i d a l e s n e v o r p a l a h p a f e L a s t g n e w g n a l a p i D o s t e b e h s T a l e l o l t e L ) b ( e s n e v o r p i d o h g n e s t i d e r a k e a y o l e m o k o h l t , e s n e v o r p a s t g n e l e s t i d g n e s n e v o r P e o l e h e p i d e l g n a n e o b a k o s t e h e h s t e l i d e t e s t o b a s t a f a l t a m o H a l e s t i D a y o l e m o k o h l T a l e l o l t e L ) a ( g n a w g n a l a p i D ) 7 3 u t u o V ( 14 No. 35994 Act No. 18 of 2012 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Division of Revenue Amendment Act, 2012 14 3 E L U D E H C S ) 2 1 0 2 f o 5 t c A o t 4 e l u d e h c S ( S T E G D U B L A P I C I N U M M O R F D E D N U F S N O I T C N U F F O G N I D N U F E H T T N E M E L P P U S O T S E I T I L A P I C I N U M O T S N O I T A C O L L A 4 7 4 9 9 4 0 8 9 1 7 9 8 4 7 0 9 2 0 7 0 1 5 0 7 3 5 2 1 2 0 6 5 7 8 2 7 6 9 5 8 4 0 7 8 2 9 5 1 1 1 1 6 0 2 2 9 3 7 3 1 / 2 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R - - - - - - - - - A n m u l o C t n e m t s u j d A 0 0 0 ' R 4 7 4 9 9 4 0 8 9 1 7 9 8 4 7 0 9 2 0 7 0 1 5 0 7 3 5 2 1 2 0 6 5 7 8 2 7 6 9 5 8 4 0 7 8 2 9 5 1 1 1 1 6 0 2 2 9 3 7 3 1 / 2 1 0 2 n i a M n o i t a c o l l A 0 0 0 ' R 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 a B a l e d n a M n o s l e N 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 y t i l a u q d n a y t i r u c e s e r u n e t e c n a h n e , d n a l d e t a c o l l l e w f o y l p p u s e h t e s a e r c n i e h t e s i d i s b u s o t d n a s e i t i s n e d l a i t a p s e v o r p m i , s t n e m e l t t e s l a m r o f n i n i e f i l f o , d n a l n a b r u f o t s o c e g a r e v a l a e r e h t e c u d 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 o p r o f s e c i v r e s c i s a b g n i d i v o r p d n a d n a l g n i r i u q c a f o s t s o c l a t i p a c f o s e u n e v e r e h t g n i t n e m e l p p u s y b , s d l o h e s u o h r o o p f o t i f e n e b e h t . s d l o h e s u o h y t i C o l a f f u B o t n o i t c u d o r p d n a l n a b r u e v o r p m i o t s e i t i l a p i c i n u m n a t i l o p o r t e m t s i s s a o T t n a r G t n e m p o l e v e D s t n e m e l t t e S n a b r U s t n e m e l t t e S ) 1 3 e t o V ( n a m u H GOVERNMENT GAZETTE, 11 DECEMBER 2012 Molao wa Tukiso ya Dikarolo tsa Lekeno, 2012 No. 35994 15 Nmr 18 ya 2012 15 L A P E S A M M A S T G N O S T E Y N A K E T I D G N A W S T E S T E T E L E H J T I D A K G N A W S U H T E G N I S T E B E S E M E T E L E H J T I D A Y O S T E H E H S T A S T A F A L T A M O H A L A P E S A M M I D O H O B A K 3 U L U J E K E S ) 2 1 0 2 a w 5 o a l o M o h 4 u l u j e k S ( A o m o l o h K g n e w s t o t e f e o b a K 3 1 / 2 1 0 2 a y o h o t e h P 0 0 0 ' R 0 0 0 ' R a k e o b a K a y g n o h o o l h e S 3 1 / 2 1 0 2 0 0 0 ' R o p o r o T o s t e s i m e k i a M o b a K a l o s t i b e L u t u o V 4 7 4 9 9 4 0 8 9 1 7 9 8 4 7 0 9 2 0 7 0 1 5 0 7 3 5 2 1 2 0 6 5 7 8 2 7 6 9 5 8 4 0 7 8 2 9 5 1 1 1 1 6 0 2 2 9 3 7 - - - - - - - - - 4 7 4 9 9 4 0 8 9 1 7 9 8 4 7 0 9 2 0 7 0 1 5 0 7 3 5 2 1 2 0 6 5 7 8 2 7 6 9 5 8 4 0 7 8 2 9 5 1 1 1 1 6 0 2 2 9 3 7 y t i C o l a f f u B a p a K e s t o M g r u b s e n n a h o J i n e l u h r u k E g n u a g n a M i n i w k e h T e n a w h s T y a B a l e d n a M n o s l e N O S T E R A K A K : o l o g k e s t a l a p e s a m m i d a l o n e k e l a s t a f a l t n o h a k g n e r e h p o h l t i a a p a l a m a w g n o m e l o m o p o r o t e s g n e s t e m e h s t a f e l a y o s t e b e h s t a s t a f a l t n o h o l o g k e s t a l a p e s a m m i d a s u h t o H o h , e h s t a f e l a y o n a h p a s i m a h a h p o h , o p o r o t e s e s t e m a l e h s t a f e l a s t o h e j t i d a l o e h t o h g n e n a s t e t e p e s t a k a b i d a s t a f a l t n o h , g n e n a s t e m o l e h p o b a b g n e l o b e l o s t e l e r i h s t a s t a f a l t n o h e l e h s t a f e l a w h s t n a m u f o h a s t g n o h o o l h e s a k e s t o h e j t i d e t e l e h j t i d a k a s u h t o h e l . g n e r e h p o h l t i a a p a l a m a l g n e k a b o e h t o m a s t o s t e l e b e h s t i d a k a n a l e h e n e l e p o s t e h s t N a l e l o l t e L o p o r o t e s e s t e M a y ) 1 3 u t u o V ( o l u d o B 16 No. 35994 Act No. 18 of 2012 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Division of Revenue Amendment Act, 2012 16 4 E L U D E H C S ) 2 1 0 2 f o 5 t c A o t 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 3 1 / 2 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 0 0 0 ' R 3 1 / 2 1 0 2 n i a M 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 0 0 2 4 0 0 6 4 5 8 9 7 6 1 0 0 0 3 6 0 0 0 2 4 0 0 0 2 4 0 0 0 3 6 0 0 0 2 4 0 0 4 0 5 3 2 8 6 1 8 9 7 5 1 4 3 5 9 6 4 2 8 6 4 0 3 0 2 6 5 3 0 2 8 5 9 0 1 4 2 7 2 1 7 5 5 1 1 0 4 7 7 1 6 6 5 1 1 8 5 0 8 7 4 0 3 0 5 2 5 4 6 5 9 1 6 8 4 2 2 8 8 6 2 2 8 8 6 5 9 3 2 7 3 7 9 4 6 9 2 1 6 5 4 7 5 4 6 5 - 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u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K . a m u f o b a y g n o l o h l t e l o j i d a y g n o e m o k o h l t o h ; a b a h j t e S a y i s t e b e s M a l g n e l i h e s t e k E e l o e n a n e L a k i s t e b e s e m a y a l t e y n e m a s t a f a l t n g n a h s t n o g k e s a k a b e s a h e h t o l e h e p i D e l g n a n e o b a K o m e t a s t o h a h l t a s t a w s i d e b e s i d a l e m o k o l h o H a y o s i d e h P : e h s t a f e l a l o e n a n e l a l e l o l t e L ) b ( a h e h t o H ; a b a h j t e s a h o b a e s e l a b o h a k g n a r g n a r a m a y e l e p o s t e h s t n e l a m u f o b o l e h e p i d e l g n a n e o b a K a s t a l a b o h a s t a k a b i d a g n a r g n a r a m a l o t e f o H o h a s a k e b e S a s t o s t e l e b e h s t i D a l o l o l t e L a b a h j t o B e l o n o n o B e g n e n e e s t e m e w u j e h s o h ( o s t e l e b e h s t i d a k ) g n e l i t e f e g n o k a n o k o h t e w s t e l e h q a b g n o m e o b g n e w s t i d a f a l t n a o e n a n a m e l e a h e l e s a y o s u p a y g n o s t e h e h s t e s n e v o r p e l o h a e m , g n o p o r o t i d e l g n e a h a m . a h a n a b a h j t e s a s a l a b ) 4 1 u t u o V ( a k o s u m m a s t a k a r a m m i d a l e b a o h e l o h o m m a b g n a n a w h s t e o k a n a k o m e t a s t a w s i h a l h i d a h g n o m e t o s i h a h l t g n a l e l u b a g n a r g n a r a m e l o m e t a s t g n e w s i h a l h i d o h e s t e k e k a l l e l h i f o h a l e t e s t a k o h , o n e k e l a y o h e s t e k e k . g n e m u f o b a w s t i s a w h s t o B ) 6 2 u t u o V ( 18 No. 35994 Act No. 18 of 2012 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Division of Revenue Amendment Act, 2012 18 4 E L U D E H C S ) 2 1 0 2 f o 5 t c A o t 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 3 1 / 2 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 0 0 0 ' R 3 1 / 2 1 0 2 n i a M 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 9 7 1 7 4 6 9 1 1 9 3 1 0 2 7 4 5 7 1 9 6 1 0 1 2 7 1 1 9 3 9 3 1 7 5 9 8 6 5 0 1 0 0 7 9 9 2 5 2 5 3 1 9 4 2 1 7 4 1 9 2 6 0 8 6 4 2 4 9 9 2 6 1 4 7 1 9 7 5 4 6 1 6 5 1 6 1 4 7 1 5 6 6 8 0 2 4 4 6 3 0 9 7 6 3 1 6 2 0 9 6 8 4 5 4 4 6 1 5 1 1 8 3 3 9 7 8 0 6 5 4 7 4 6 3 1 3 1 1 1 0 3 9 2 3 4 8 7 4 4 2 4 6 4 6 0 9 4 - 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s t h g i r , e f a s a f o n o i s i v o r p a m g i t s , n o i t a n i m i r c s i d f o e e r f s i t a h t s l o o h c s . e s u b a / t n e m s s a r a h l a u x e s f o m r o f y n a d n a ) n o i t a c u d E s l l i k S e f i L ( s d i A d n a V H I ) b ( 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 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 ( . s r e n r a e l 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 l a c i s y h P d n a s c i t a m e h t a M e t o m o r p 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 a l P n o i t c A e h t h t i w e n i l n i e c n e i c S l a c i s y h P e g d e l w o n k t n e t n o c s r e h c a e t e v o r p m i ; 4 1 0 2 . e c n e i c S l a c i s y h P d n a s c i t a m e h t a M f o e v o r p m i ; g n i n r a e l d n a g n i h c a e t e c n e i c S d n a s c i t a m e h t a M n i e c n a m r o f r e p r e n r a e l ) 5 1 e t o V ( GOVERNMENT GAZETTE, 11 DECEMBER 2012 Molao wa Tukiso ya Dikarolo tsa Lekeno, 2012 No. 35994 19 Nmr 18 ya 2012 19 9 7 1 7 4 6 9 1 1 9 3 1 0 2 7 4 5 7 1 9 6 1 0 1 2 7 1 1 9 3 9 3 1 7 5 9 8 6 5 0 1 0 0 7 9 9 2 5 2 5 3 1 9 4 2 1 7 4 1 9 2 6 0 8 6 4 2 4 9 9 2 6 1 4 7 1 9 7 5 4 6 1 6 5 1 6 1 4 7 1 5 6 6 8 0 2 4 4 6 3 0 9 7 6 3 1 6 2 0 9 6 8 4 5 4 4 6 1 5 1 1 8 3 3 9 7 8 0 6 5 4 7 4 6 3 1 3 1 1 1 0 3 9 2 3 4 8 7 4 4 2 4 6 4 6 0 9 4 - 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u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a t a t s i e r F g n e t u a G a t a t s i e r F g n e t u a G o l e h e p i d e l g n a n e o b a K o l e b i h t a l a w r o B a k i r f A a l o n a e l a s t e h e h s t o H a s t a y o t u h T ( s d i A e l I V H a l e l o l t e L ) b ( a s t a f o l o n o h ; g n e n a w t u r a b e l g n e r e h j t i t a m , g n o n a l a b o h t o b e s t a s t e k e o h a k V H a y I g n e l i k o l e o t e q g n e s t e o h e l g n i n o g k o b a k a n a l e h e n o h a k V H a s I a l h a g k e s e o h o l o k i t e l o s t e h e h s t , o l e m o k o h l t ; e r e h j t i t a m e l a n a w t u r a b a l g n e k a b g n a h s t n o g k e m m o b a t o m a y o s t e f e k e h l t , o l l o h t e g k g n a n e s e o h o l o k i t , o h e s e l a b a p a b e t e n n o b a s t e o h . g n o l o k i d o l e k o t i d e l a n e ) o l e h p o B o l e h e p i d e l g n a n e o b a K a b a n a w t u r a b o h o l l o h t o j i d a k a n a l e h e n o H a s t o l l o h t o j t i D a l o e n a n e L a l e l o l t e L ) c ( . g n e w u a w l h a h a N a s t o l o k e S a l l o y n o h ; e c n e i c S l a c i s y h P e l s c i t a m e h t a M e l s c i t a m e h t a M o h a n a w t u r o m a y o s t e b e h s t a y o b e s t a l l o y n o H ; 4 1 0 2 a w o s t e b e h s T l a c i s y h P e l s c i t a m e h t a M a y e r e h j t i t a m a w o l a r o M a l e t a l o h e c n e i c S l a c i s y h P . e c n e i c S ) 5 1 u t u o V ( 20 No. 35994 Act No. 18 of 2012 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Division of Revenue Amendment Act, 2012 20 3 1 / 2 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 0 0 0 ' R 3 1 / 2 1 0 2 n i a M n o i t a c o l l A 0 0 0 ' R 0 0 0 0 3 0 7 8 9 1 0 0 0 5 2 0 9 4 0 4 0 0 7 6 2 8 7 6 5 2 0 0 5 2 1 7 6 8 7 1 4 6 2 1 1 0 0 0 3 9 6 3 9 0 2 - 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u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G n o i t a c o l l a l a n o i t i d n o C o t s l o o h c s l a c i n h c e t 0 0 2 o t p u 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 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 e v o r p m i . 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 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 ( . p i h s n o i p m a h c n o i t a c o l l a l a n o i t i d n o C e h t t a s e c i v r e s l a c i d e m d n a h t l a e h e d i v o r p o T l a c i d e M : s n o i t a N f o p u C a c i r f A 3 1 0 2 ) a ( ) N O C F A ( s n o i t a N f o p u C a c i r f A 3 1 0 2 t n a r G s e c i v r e S ) 6 1 e t o V ( h t l a e H g n i d u l c n i s d i 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 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 r e p O 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 ; ) T C H ( g n i t s e T I s d i A 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 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 t n e m t a e r t l a r i v o r t e r i t n a r o f g n i d n u f . e m m a r g o r p 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 i A d n a V H e v i s n e h e r p m o C ) b ( GOVERNMENT GAZETTE, 11 DECEMBER 2012 Molao wa Tukiso ya Dikarolo tsa Lekeno, 2012 No. 35994 21 Nmr 18 ya 2012 21 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R e o b a K a k e o b a K a y g n e w s t o t e f o h o t e h P a y g n o h o o l h e S 3 1 / 2 1 0 2 3 1 / 2 1 0 2 A o m o l o h K e s n e v o r P o b a k a w a t u f o M o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V E S N E V O R P I D O H G N E L I H T E G K I E S T O B A K I D 4 U L U J E K E S ) 2 1 0 2 a w 5 o a l o M o h 5 u l u j e k s ( 0 0 0 0 3 0 7 8 9 1 0 0 0 5 2 0 9 4 0 4 0 0 7 6 2 8 7 6 5 2 0 0 5 2 1 7 6 8 7 1 4 6 2 1 1 0 0 0 3 9 6 3 9 0 2 - 0 0 0 0 0 0 3 3 - - - 0 0 0 3 0 0 0 3 0 0 0 5 1 0 6 1 5 1 6 2 5 8 0 6 0 1 3 9 2 1 0 9 3 2 4 5 2 2 1 2 2 3 4 3 1 7 2 3 0 5 7 5 2 7 3 8 4 2 4 0 2 5 8 6 0 8 0 8 3 7 8 4 8 2 6 7 8 9 7 6 2 0 4 4 8 3 8 3 6 9 3 4 5 9 7 5 0 6 6 8 5 3 9 1 1 0 3 0 0 0 0 0 3 3 8 0 6 4 3 7 2 1 3 2 4 5 8 0 6 9 4 - - - - - - - - - - - 0 0 0 3 0 0 0 0 0 0 3 3 - 0 0 0 3 - 0 0 0 3 - 0 0 0 5 1 - - - - - - - - - - - - - - - - - 0 0 0 0 2 0 0 0 6 6 1 0 0 0 0 3 0 7 8 9 1 0 0 0 5 2 0 9 4 0 4 0 0 7 6 2 8 7 6 5 2 0 0 5 2 1 7 6 8 7 1 4 6 2 1 1 9 6 3 9 0 2 - - - - - - - - - - 0 6 1 5 1 6 2 5 8 0 6 0 1 3 9 2 1 0 9 3 2 4 5 2 2 1 2 2 3 4 3 1 7 2 3 0 5 7 5 2 7 3 8 4 2 4 0 2 5 8 6 0 8 0 8 3 7 8 4 8 2 6 7 8 9 7 6 2 0 4 4 8 3 2 7 4 9 3 4 5 9 7 5 0 6 6 6 5 3 9 1 1 0 3 0 0 0 0 0 3 3 8 0 6 4 3 7 2 1 3 2 4 5 8 0 6 9 4 a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K 5 9 5 9 8 2 4 0 0 0 6 8 1 5 9 5 3 0 1 4 O S T E R A K A K , a l o a l o h , o n a a m a s t e o h e s n e v o r p i d a h s t n o g k a l o t e f o h e l a h e s i s i w l t u o h , a s t a f a l t n o h a y i j o l o n k e h t , e l t o b o b o l e h p o b a g n a r g n a r a m o h e l o l h i e l a h e b o h , e l t o b o b o l e h p o b o h e l t o b o b o l e h p o b a s t a w s i d e b e s i d a b o l h a l h ; a h a n a y i s i l o h p a o s t e s i m e k i a m e l e w s t i s i p a p i a y o h o m m o n a s i d e b e h s t a k g n e w n a l e h e n o h e t e l e h j t a y o s i d e b e h s t a s t a f a l t a m o h o b e l t o b o b o l e h p o b a g n a r g n a r a m . a b a h j t e s a y e l e t e v e a r p g n a g k a e s d i A e l I V H a y g n a s t e b e s e o h s t n a w t o h a s t e h e h s t o h ; o k e t i d e l g n i l e s n a h k e r a h a k a l o s t e b e h s T a l o n a e L a h g n o s t e b e h s t a w g n n e k I V H a y o l e m o k o h l t e l o l o k e h p a l g n e k a b a h a N a l g n e k a b e t e l e h j t i d a k a s u h t o h ; s d i A e l . l a r i v o r t e r i t n a a l o l o k e h e p a l o e n a n e l o l e h e p i d e l g n a n e l e l o l t e L a h e h t a k o h e l t o b o b o l e h p o b a s t a s t n o g k o H s d i A e l I V H a l e l o l t e L ) b ( o l e h e p i d e l g n a n e l e l o l t e L o h e t e l e h j t i d a y o s t e h e h s t a k a n a l e h e n o H e l e l t e p e s a y o s t a f a l t n a l e l o l t e L ) c ( o l e h e p i d e l g n a n e o b a K g n a b a k e s t e l a h k i n k e h t a s t o l o k i d a s t a f a l t n o H a s t o l o k i D a y o s t a f a l t N a l e l o l t e L ) d ( a k o h a n o s t a b i n o g k o b a s i m a h a h p a k o h 0 0 2 o l l e p u h t d e l o b e s t a y e l e p o s t e h s t n a k a n a l e h e n . a h a n o h e r a h a k l a c i n k e h T o e h t o M a y o t u h T ) 5 1 u t u o V ( 8 1 a l a k e l o e b a l t o 3 1 0 2 a w a k i r f A 3 1 0 2 a l k o k a l H 0 1 - 3 1 0 2 g n o g k e r e h P o l e h e p i d e l g n a n e o b a K a s t o s t e l e b e h s t i d a b i n o g k o b a s t e k e o H : a k i r f A a s t a h a n i D a w e p o h o M 3 1 0 2 ) a ( a s t a h a n i D a w e p o h o M a l g n e k a b a k a g n o b a k a g n o b a s t o s t e l e b e h s t i D a l e l o l t e L e l t o b o b o l e h p o B ) 6 1 u t u o V ( 22 No. 35994 Act No. 18 of 2012 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Division of Revenue Amendment Act, 2012 22 9 7 6 2 0 4 4 8 3 8 3 6 9 3 4 5 9 7 5 0 6 6 8 5 3 9 1 1 0 3 0 0 0 0 0 3 3 8 0 6 4 3 7 2 1 3 2 4 5 8 0 6 9 4 3 1 / 2 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R - - - - - A n m u l o C t n e m t s u j d A - - 0 0 0 0 2 0 0 0 6 6 1 0 0 0 ' R 9 7 6 2 0 4 4 8 3 2 7 4 9 3 4 5 9 7 5 0 6 6 6 5 3 9 1 1 0 3 0 0 0 0 0 3 3 8 0 6 4 3 7 2 1 3 2 4 5 8 0 6 9 4 3 1 / 2 1 0 2 n i a M n o i t a c o l l A 0 0 0 ' R 5 9 5 9 8 2 4 0 0 0 6 8 1 5 9 5 3 0 1 4 0 0 5 1 1 0 0 5 6 1 0 0 5 1 3 0 0 0 3 3 0 0 5 1 1 0 0 5 1 1 0 0 5 1 1 0 0 5 1 1 0 0 5 1 1 0 6 1 9 0 6 6 4 1 0 8 4 2 1 0 8 4 6 1 0 0 4 2 1 0 4 7 0 8 0 0 8 6 9 6 8 0 0 0 0 5 1 0 2 3 0 1 0 0 0 0 0 1 - - - - - - - - - - - - - - - - - - - - 0 0 5 1 1 0 0 5 6 1 0 0 5 1 3 0 0 0 3 3 0 0 5 1 1 0 0 5 1 1 0 0 5 1 1 0 0 5 1 1 0 0 5 1 1 0 6 1 9 0 6 6 4 1 0 8 4 2 1 0 8 4 6 1 0 0 4 2 1 0 4 7 0 8 0 0 8 6 9 6 8 0 0 0 0 5 1 0 2 3 0 1 0 0 0 0 0 1 4 E L U D E H C S ) 2 1 0 2 f o 5 t c A o t 5 e l u d e h c S ( S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G d n a s e v i t a i t i n i g n i n e h t g n e r t s m e t s y s h t l a e h e k a t r e d n u o t ; e c n a r u s n I h t l a e H l a n o i t a N y r e v i l e d e c i v r e s d e i f i t n e d i g n i t n e m e l p m i e c r u o s e r e h t n e h t g n e r t s o t ; s n o i t n e v r e t n i . s l a t i p s o h l a r t n e c d e t c e l e s f o t n e m e g a n a m n i s t c i r t s i d t o l i p d e t c e l e s t r o p p u s n o i t a c o l l a l a n o i t i d n o C g n i t n e m e l p m i r o f y r a s s e c e n 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 ) d ( f o n o i s i v o r p e h t e t a r e l e c c a o t e r u t c u r t s a r f n i e r u t i n r u f e c i f f o g n i d u l c n i s e i t i l i c a f h t l a e h r e p o r p e r u s n e o t d n a , t n e m p i u q e d e t a l e r d n a d n a s e g e l l o C g n i s r u N r o f e r u t c u r t s a r f n i h t l a e h l a i c n i v o r p f o e c n a n e t n i a m . s l o o h c s n o i t a c o l l a l a n o i t i d n o C h t l a e h f o g n i d n u f l a i c n i v o r p t n e m e l p p u s o T t n a r G s l o o h c S d n a s e g e l l o C g n i s r u N ) e ( e h t f o n o i t a u l a v e d n a g n i r o t i n o m , y g o l o n h c e t y c i l o p l a n o i t a n h t i w e n i l n i s e i t i l i c a f h t l a e h h t l a e h n o e r u t i d n e p x e t n e m e l p p u s ; s e v i t c e j b o - c i l b u p h g u o r h t d e r e v i l e d e r u t c u r t s a r f n i d n a e s i l a n o i t a r , e s i n r e d o m , e g a n a m , n a l p h t l a e h , e r u t c u r t s a r f n i h t l a e h m r o f s n a r t . s p i h s r e n t r a p e t a v i r p n o i t a c o l l a l a n o i t i d n o C o t s e c n i v o r p e l b a n e o t g n i d n u f e d i v o r p o T t n a r G n o i t a s i l a t i v e R l a t i p s o H ) c ( ) 6 1 e t o V ( h t l a e H GOVERNMENT GAZETTE, 11 DECEMBER 2012 Molao wa Tukiso ya Dikarolo tsa Lekeno, 2012 No. 35994 23 Nmr 18 ya 2012 23 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R e o b a K a k e o b a K a y g n e w s t o t e f o h o t e h P a y g n o h o o l h e S 3 1 / 2 1 0 2 3 1 / 2 1 0 2 A o m o l o h K e s n e v o r P o b a k a w a t u f o M o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V E S N E V O R P I D O H G N E L I H T E G K I E S T O B A K I D 4 U L U J E K E S ) 2 1 0 2 a w 5 o a l o M o h 5 u l u j e k s ( 0 0 5 1 1 0 0 5 6 1 0 0 5 1 3 0 0 0 3 3 0 0 5 1 1 0 0 5 1 1 0 0 5 1 1 0 0 5 1 1 0 0 5 1 1 0 6 1 9 0 6 6 4 1 0 8 4 2 1 0 8 4 6 1 0 0 4 2 1 0 4 7 0 8 0 0 8 6 9 6 8 0 0 0 0 5 1 0 2 3 0 1 0 0 0 0 0 1 9 5 8 2 9 2 2 9 1 6 1 6 9 6 7 7 3 0 0 7 9 2 5 1 9 7 1 6 1 7 4 7 2 1 5 6 9 1 5 5 9 3 3 4 2 1 3 3 9 0 5 0 0 8 1 5 2 7 1 1 9 5 9 5 2 7 5 1 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0 0 5 1 1 0 0 5 6 1 0 0 5 1 3 0 0 0 3 3 0 0 5 1 1 0 0 5 1 1 0 0 5 1 1 0 0 5 1 1 0 0 5 1 1 0 6 1 9 0 6 6 4 1 0 8 4 2 1 0 8 4 6 1 0 0 4 2 1 0 4 7 0 8 0 0 8 6 9 6 8 0 0 0 0 5 1 0 2 3 0 1 0 0 0 0 0 1 9 5 8 2 9 2 2 9 1 6 1 6 9 6 7 7 3 0 0 7 9 2 5 1 9 7 1 6 1 7 4 7 2 1 5 6 9 1 5 5 9 3 3 4 2 1 3 3 9 0 5 0 0 8 1 5 2 7 1 1 9 5 9 5 2 7 5 1 a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K o h e l , g n i d e s t a w s i d e b e s i d e l i s i f o a r a h j t i n e f a g n a r g n a r a m a y o l e m o k o h l t a b e t e n n o b a s t e e j e l o h k i d e l o l o k i d a l g n e k a b e l t o b o b o l e h p o b a k o h e l t o b o b o l e h p o b a g n a r g n a r a m o h e s t i d e l e y n e k o h a w s i d e b e s i d a s i k a l t o p . i k o o b a s t o l e h e p i d e l g n a n e o b a K e s n e v o r p a y e t e l e h j t i d a y o s u h t a s t a f a l t a m o H i k o o b a s t e j e l o h k i D e l o l o k i D a l e l o l t e L ) e ( a s t e h e h s t o h e l e l t o b o b o l e h p o b a y a w g k e m a s t a f a l t n o h ; a h a N a y e l t o b o b o l e h p o B a y e s n e r o h s n i g n o s t e b e h s t a y n e k o h a l a y n e k o h e l g n a s t a h a h t e h p e s t e k e r e t e s i d e s t o s t e l e b e h s t i d a y o n a h p g n o s t e b e h s t a y o l o a t a s t a f a l t a m o h ; g n e w u a w l h e s t e l e l t e p i d a s t g n e w u h t e g k e s t a w s i d e b e s i d . g n e r a h o b o l e h e p i d e l g n a n e o b a K g n e k a b g n a l a h a k o l h o b o l e p a q i o b a b o l h a l h o H o b o l e h p o B a y e s n e r o h s n i a l e l o l t e L ) d ( e l t o b o b o l e h p o B ) 6 1 u t u o V ( . g n e s t i s t i s t o b o l u d o b a h a w h e h t o h a l o l e h e p i d e l g n a n e o b a k g n e k a b e t e l e h j t i d a y o s t e h e h s t a k a n a l e h e n o H o l u d o B a y e l e p o s t e h s t N a l e l o l t e L ) 1 3 u t u o V ( o l u d o B 24 No. 35994 Act No. 18 of 2012 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Division of Revenue Amendment Act, 2012 24 3 1 / 2 1 0 2 d e t s u j d A n o i t a c o l l A 9 1 6 1 6 9 9 5 8 2 9 2 2 6 7 7 3 0 0 7 9 2 5 1 9 7 1 6 1 7 4 4 2 1 7 2 1 5 6 9 1 5 5 9 3 3 0 0 0 ' R 3 3 9 0 5 0 0 8 1 5 2 7 1 1 9 5 9 5 2 7 5 1 5 2 8 0 0 2 9 9 3 1 3 2 9 6 4 1 8 2 0 0 1 1 5 5 9 9 3 5 3 0 7 8 6 7 1 1 9 3 4 5 8 1 8 7 1 1 0 5 9 1 3 9 5 6 8 1 9 1 3 3 3 0 6 1 9 3 1 2 5 3 8 8 1 6 0 5 9 7 3 8 9 8 4 5 5 2 6 2 5 1 9 9 4 4 4 0 1 9 9 0 7 1 1 6 7 2 9 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - A n m u l o C t n e m t s u j d A 0 0 0 ' R 3 1 / 2 1 0 2 n i a M n o i t a c o l l A 9 5 8 2 9 2 2 0 0 0 ' R 9 1 6 1 6 9 6 7 7 3 0 0 7 9 2 5 1 9 7 1 6 1 7 4 7 2 1 5 6 9 1 5 5 9 3 3 4 2 1 3 3 9 0 5 0 0 8 1 5 2 7 1 1 9 5 9 5 2 7 5 1 5 2 8 0 0 2 9 9 3 1 3 2 9 6 4 1 8 2 0 0 1 1 5 5 9 9 3 5 3 0 7 8 6 7 1 1 9 3 4 5 8 1 8 7 1 1 0 5 9 1 3 9 5 6 8 1 9 1 3 3 3 0 6 1 9 3 1 2 5 3 8 8 1 6 0 5 9 7 3 8 9 8 4 5 5 2 6 2 5 1 9 9 4 4 4 0 1 9 9 0 7 1 1 6 7 2 9 2 4 E L U D E H C S ) 2 1 0 2 f o 5 t c A o t 5 e l u d e h c S ( S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G . 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 s t n e m e l t t e S ) 1 3 e t o V ( n a m u H n o i t a c o l l a l a n o i t i d n o C s e t a r y t r e p o r p f o r e f s n a r t e h t e t a t i l i c a f o T s d n u F e t a R y t r e p o r P f o n o i t u l o v e D ) a ( . s e c n i v o r p o t y t i l i b i s n o p s e r e r u t i d n e p x e t n a r G s k r o W c i l b u P ) 7 e t o V ( l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G 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 d e i f i t n e d i 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 P W P 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 . s e n i l e d i u g 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 e p a C n r e t s a E s e c n i v o r p o t n o i t a c o l l a e v i t n e c n I o t s t n e m t r a p e d l a i c n i v o r p e s i v i t n e c n i o T e m m a r g o r P s k r o W c i l b u P d e d n a p x E ) b ( GOVERNMENT GAZETTE, 11 DECEMBER 2012 Molao wa Tukiso ya Dikarolo tsa Lekeno, 2012 No. 35994 25 Nmr 18 ya 2012 25 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R e o b a K a k e o b a K a y g n e w s t o t e f o h o t e h P a y g n o h o o l h e S 3 1 / 2 1 0 2 3 1 / 2 1 0 2 A o m o l o h K 5 2 8 0 0 2 9 9 3 1 3 2 9 6 4 1 8 2 0 0 1 1 5 5 9 9 3 5 3 0 7 8 6 7 1 1 9 3 4 5 8 1 8 7 1 1 0 5 9 1 3 9 5 6 8 1 9 1 3 3 3 0 6 1 9 3 1 2 5 3 8 8 1 6 0 5 9 7 3 8 9 8 4 5 5 2 6 2 5 1 9 9 4 4 4 0 1 9 9 0 7 1 - 1 2 1 2 2 8 0 9 3 2 5 4 9 1 4 3 7 6 1 4 3 7 7 5 9 5 6 3 1 3 7 0 2 4 6 5 9 2 4 2 7 4 2 - 1 6 7 2 9 2 6 5 0 6 6 1 7 3 4 3 0 3 9 3 7 2 2 1 1 9 3 3 7 5 5 3 8 8 9 3 4 0 4 7 2 7 9 4 6 3 4 4 6 4 4 1 0 4 7 1 2 0 4 6 9 6 4 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 8 0 0 2 9 9 3 1 3 2 9 6 4 1 8 2 0 0 1 1 5 5 9 9 3 5 3 0 7 8 6 7 1 1 9 3 4 5 8 1 8 7 1 1 0 5 9 1 3 9 5 6 8 1 9 1 3 3 3 0 6 1 9 3 1 2 5 3 8 8 1 6 0 5 9 7 3 8 9 8 4 5 5 2 6 2 5 1 9 9 4 4 4 0 1 9 9 0 7 1 - 1 2 1 2 2 8 0 9 3 2 5 4 9 1 4 3 7 6 1 4 3 7 7 5 9 5 6 3 1 3 7 0 2 4 6 5 9 2 4 2 7 4 2 - 1 6 7 2 9 2 6 5 0 6 6 1 7 3 4 3 0 3 9 3 7 2 2 1 1 9 3 3 7 5 5 3 8 8 9 3 4 0 4 7 2 7 9 4 6 3 4 4 6 4 4 1 0 4 7 1 2 0 4 6 9 6 4 E S N E V O R P I D O H G N E L I H T E G K I E S T O B A K I D 4 U L U J E K E S ) 2 1 0 2 a w 5 o a l o M o h 5 u l u j e k s ( e s n e v o r P o b a k a w a t u f o M o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V a l e b a h j t o B a p a K o l e h e p i d e l g n a n e o b a k o h e j t i d a y o s i d e b e h s t a y o s i h t e h p a s t a f o l o n o H g n e l h a g k e s a l t a M a y o n a l e h e n a l e l o l t e L ) a ( a b a h j t e s a y i s t e b e s e m a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K . e s n e v o r p i d o h o l e b a r a k i a m a k a p e h t a s t o h a e m a e l o l t a m a s ) 7 u t u o V ( a l e b a h j t o B a p a K e s n e v o r p i d o h a w s t u p e m a y o b a k o h e h t a s t e k e o h e s n e v o r p a a h p a f a m a s t u p o H a l g n e l i h e s t e k e e l o e n a n e L a l e l o l t e L ) b ( a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a l e m i r i h p o B a y o b e L a l e m i r i h p o B a p a K O S T E R A K A K o l e h e p i d e l g n a n e o b a K a a b a h j t e s a e s n e v o r p a a h p a f a m a s t u p o H o e n a n e l a l a b a h j t e s a y o l o r a k a l e l o l t e L ) c ( P W P E a y a b a h j t e s a y o l o r a k e k g n e w u a w l h a b a h j t e s a y g n i s t e b e s e m g n e l i h e s t e k e e l a k i s t e b e s e m a y o h e h t a s t e k e a k o h e m a r f - g o L a k g n a w s i d e b e s a a b a h j t e s a s t o s t e l e b e h s t i d o e n a n a m a s o l o t a o h e l a s t a f a l t a m o h . o l a l t o b e s n e v o r p i d a l g n e k a b , g n e a h a m a s t a l e s t i d e l e s a l t e s e h t e h p e h t e h p e s a y o s i a t a t e l a y n a h a m a k i o h e l e g n e w u a w l h , o h a e m e l a l e s t i d a y o l e m o k o h l t , P W P E e l e h s t a f e l , o m e t a s t i r e t s a d n i i d , i d o a l h a h o b , a b a h j t e s e l i m o n o k i a g n a r g n a r a m e s t g n e k a b i d i s t e b e s a b a y g n e m a p e s t . g n e l i h e l e m o k o l h e a w g k e m a y o s i d e b e h s t a k i s t e b e s o m a y e s n e v o r p i d a l g n e k a b a b a h j t e s a y i s t e b e s e m o l e h e p i d e l g n a n e o b a k o b a e s e l a b o h e l o l l o p a h t i o b a s t a f o l o n o H e l i d a p a p i D a y e l e p o s t e h s t N a l e l o l t e L e l i d a p a p i D , g n o l o k i d o s t a f a l t a m e l o h o m m g n i d a p a p i d . a m e t a h t e g k a b e l o l e n a p o k a k g n o l t a g k e m o b a e s e l a b o h a b o l o h o B a k i r f A o l l o p a h t i o B ) 0 2 u t u o V ( a w r o B 26 No. 35994 Act No. 18 of 2012 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Division of Revenue Amendment Act, 2012 26 4 E L U D E H C S ) 2 1 0 2 f o 5 t c A o t 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 3 1 / 2 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 0 0 0 ' R 3 1 / 2 1 0 2 n i a M 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 1 2 1 2 2 8 0 9 3 2 5 4 9 1 4 3 7 6 1 4 3 7 7 5 9 5 6 3 1 3 7 0 2 4 6 5 9 2 4 2 7 4 2 6 5 0 6 6 1 7 3 4 3 0 3 9 3 7 2 2 1 1 9 3 3 7 5 5 3 8 8 9 3 4 0 4 7 2 7 9 4 6 3 4 4 6 4 4 1 0 4 7 1 2 0 4 6 9 6 4 - - - - - - - - - - - - - - - - - - - - 1 2 1 2 2 8 0 9 3 2 5 4 9 1 4 3 7 6 1 4 3 7 7 5 9 5 6 3 1 3 7 0 2 4 6 5 9 2 4 2 7 4 2 6 5 0 6 6 1 7 3 4 3 0 3 9 3 7 2 2 1 1 9 3 3 7 5 5 3 8 8 9 3 4 0 4 7 2 7 9 4 6 3 4 4 6 4 4 1 0 4 7 1 2 0 4 6 9 6 4 e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G 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 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 - g o L P W P E r o t c e S . l a i t n e t o p t n e m y o l p m e e v a h t a h t 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 ) c ( l a i c o S 2 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 s k r o W c i l b u P ) 7 e t o V ( n o i t a c o l l a l a n o i t i d n o C n o i t a e r c e r d n a t r o p s e t a t i l i c a f o T t n e m p o l e v e D t r o p S d n a n o i t a p i c i t r a P s s a M d n a t r o p S h t i w p i h s r e n t r a p n i s b u h d n a s b u l c , s l o o h c s n i h t i w t n e m r e w o p m e d n a n o i t a p i c i t r a p . s r e d l o h e k a t s t n a v e l e r t n a r G h t u o S n o i t a e r c e R ) 0 2 e t o V ( a c i r f A GOVERNMENT GAZETTE, 11 DECEMBER 2012 Molao wa Tukiso ya Dikarolo tsa Lekeno, 2012 No. 35994 27 Nmr 18 ya 2012 A o m o l o h K g n e w s t o t e f e o b a K 3 1 / 2 1 0 2 a y o h o t e h P 0 0 0 ' R 0 0 0 ' R a k e o b a K a y g n o h o o l h e S 3 1 / 2 1 0 2 0 0 0 ' R A L A P E S A M M I D G N E L I H T E G K I A O S T E S I M E K I A M E L G N A N E O B A K 5 U L U J E K E S ) 2 1 0 2 a w 5 o a l o M o h 6 u l u j e k S ( o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V 27 1 1 1 3 2 1 1 1 1 3 2 1 - a s t a h a n i D a w e p o h o M a y o n a s i d o h l t a r a w h s t o h e l g n a n a m a e s t o s i a m a s t i d a k o p o r o t i d a s u h t o H e s t o p o r o t i d a l g n e k a b o s i a m a s t a l e l o l t e L e l i d a p a p i D . a l t a m a y o s i m a h a h p 3 1 0 2 a w a k i r f A a s t a h a n i D a w e p o h o M e r e w h s t i d e b a l t a k i r f A o l l o p a h t i o B 3 1 0 2 a w a k i r f A ) 0 2 e t o V ( a w r o B 9 8 9 5 5 2 2 6 0 0 6 8 1 3 8 9 9 6 0 2 O S T E R A K A K 4 3 4 2 6 5 - 4 3 4 2 6 5 o s u p o h i m i k e s a s t e s i t e f o h e l a h p a f e l a b g n o m e o b g n i d e s t i s n e j e i d a p a k i s t e M a y o r e r e M a l a h p a f e L i s t e M a s t o s t e l e b e h s t i D ) 8 3 u t u o V ( e k a w s i d e b e s e s e l i b e s g n e l e e s i s t e m a s g n i m i k e s i n o g k o b a h e h t o h e l e t e l e h j t i d a k a s u h t o H a y o s i a m a s T a s t o s u h t i D a l e l o l t e L i s t e M a y o r e r e M . e a h e l e s a y 5 3 1 2 6 6 5 9 8 2 6 0 4 2 9 9 5 a w g k e m a y o s i d e b e h s t a k i s t e b e s o m a y o h e h t a s t e k e a k o h a l a p e s a m m i d o h o s t u p o m a k a n a l e h e n o H a o e n a n a m a l g n e w s t n a p o k e l e l o l t e L b a h j t e S a y o s t e b e h s T . P W P E a y a h j t e m e l e w s t n a h a m a k i o h g n e w u a w l h e s t g n o l o r a k i d i s t e b e s a b a y g n e m a p e s t e a b a h j t e s a y o s t e b e h s t a g n e w s t i d e k e ) 7 u t u o V ( a l a p e s a m m i d a l g n e k a b 0 6 4 5 7 3 5 7 2 0 4 0 0 0 0 0 2 - - - 0 6 4 5 7 3 5 7 2 0 4 0 0 0 0 0 2 a k o h g n e l a p e s a m m i d i n o g k o b a h e h t o h a k e t e l e h j t i d a y g n o l o a t o s t a f a l t n a s t e h e h s t o h e l a l l o y n o H o s u P a y e t e l e h j t i D a y o l o a T a l e l o l t e L ) b ( o b i n o g k o b a s t e k e o h a k g n a r g n a r a m a b g n e l o b a k a n a l e h e n a k o h e a h e l e s a y o s u p a s t a f a l t a m o H a b i n o g k o B a y e l e p o s t e h s t N a l e l o l t e L ) a ( a h a N a l o l t o l t e L . a l a p e s a m m i d o h o b e s t a y o s i h t e h p e l a l l e l e w h s o m a y o t u h t a s t a f o l o n o h e l g n e t g n a r g n a r a M ) 0 1 u t u o V ( o h e l a k a b e S a y o l o a T g n o s t e b e h s t a y n e k o h a l a p e s a m m i d o h e t e l e h j t i d a s t o s u h t i d a k a n a l e h e n o H a h a w l t a B o h e l a k a b e S a y o l o a T a l e l o l t e L e l e s a k a l t o m a y o s i d e b e h s t a s t o k o f o h e l e a l a p e s a m m a g n e r g n a r a m e s a k a l t o m a h g n e w l t a b e s a k a l t o M ) 9 2 u t u o V ( i j e n E . a l a p e s a m M a s t e t e l e h j t i D a y o l o a T a w o a l o M g n o s t e b e h s t a y n e k e a h e l e S 6 9 0 0 3 2 - 6 9 0 0 3 2 e o a l e m e l a l a p e s a m M a y a w g k e M a w g n o a l o M a l a h a k o l h o h a k o l a w j o s u p a y o s i a m a s t e l o e h t e s . e a h e l e s a y o s u p a l o t e f o h a l g n e k a b o n a e l e l i s i l o h p i d , i p a b a m a l a p e s a m M o l e n a p o K a y o s u P o s t e S a y o r e r e M e l ) 3 u t u o V ( a s t e b o k o k o h e l a n o b a y i s t e b e s e m a h t e h p a k o h e r a h a k a b i n o g k o b a h e h t o h a l a p e s a m m i d a s u h t o H a y a w g k e M a y o s t a f a l t N a l e l o l t e L G N A H T E H P A H T E H P I A E L O L T A M 3 3 6 1 8 8 3 1 3 4 4 1 5 1 1 2 3 1 8 7 5 3 0 1 8 8 9 4 5 9 2 7 3 6 0 6 6 3 6 0 2 - - - - - - 3 3 6 1 8 8 3 1 e s t a b a h j t e s a s t o e h t i d e l a h u h t u h t i d g n e s t n e s t o b e w g k i d , g n e r e h p o h l t i a a p a l a m a l g n e k a b . g n e r e h p o h l t i e g n e s t e m o s t e l e b e h s t i d a k g n a n a l e h e n a b g n e l o b a l l o y n o h e l e e s a k a l t o m a g n a r g n a r a m a y o s t a f a l t n e l o s o l o s o s t e l g n a r g n a r a m a b o l o h o b 3 4 4 1 5 1 1 a h a w g n n e k o h , g n e p a l a m e s a k a l t o m a y o n a l l e l h u b u h s t a l e m a l t o h e l e g n o h o o l h e s a k e s t e t e l e h j t i d a h a N a l e s a k a l t o M a l g n e n a p o k a s t o s u h t i d a k a n a l e h e n o h a k a h a N a l e s a k a l t o M a l g n e n a p o k e l o e n a n e L g n o s t e b e h s t a y n e k o H e l o e n a n e L a l ) a l a p e s a m M ( a l e l o l t e L ) a ( o s t e S a y o r e r e M ) 3 u t u o V ( i j e n E ) 9 2 u t u o V ( a l a p e s a m m a g n a r g n a r a m a y o n a l l e l h u b u h s t a s i d e f o h e l e g n o h o o l h e s a k e e t e l e h j t a k a n a l e h e n o H a l a p e s a m M a g n a r g n a r a M a l e l o l t e L e l o l e n a p o k a y o s u P G N A R G N A R A M A E L O L T A M . o n a h p 6 0 6 6 3 6 0 2 O S T E R A K A K 2 3 1 8 7 5 o l e h p o b a b g n e l o b a y g n o s t a f a l t n a b a h j t e s a s e l e t e v e i r p a s a k a b e s a y e l e p o s t e h s t n a l g n e k a b a k a b e s e n a s i h a o B a y g n e l e p o s t e h s t N ) 0 1 u t u o V ( a h e h t o h e l a b a h j t e s a g n a r g n a r a m g n a l e h e n e s t e n a s i h a o b a y e l e p o s t e h s t n a s t e k e j o r p i d a s t e h e h s t o H o h o m m o n a s i d e b e h s t a l e l o l t e L a h a N a l o l t o l t e L . o s t e r a k a k a k g n e n e h s i e k a m i h a a b a b 5 9 2 7 3 o s t e b e h s T a w o l a r o M e l e w s t n a h a m a k i o h e h t e h p e h t e h p e s e l a l e s t a l i d e s e l a t a l o h e l e a h e l e s g n e s t e m e a h e l e s e s t e M a l e s T a y a p e h T a y o l o a T a y a w g k e M a h e h t a k o h e a h e l e s a s t e k e r e t e s a s t a l a p e s a m m i d a s u h t o H a s t a l e s t i D a y a p e h T a y o l o a T a l e l o l t e L ) b ( 3 0 1 8 8 9 4 . o s t e l e b e h s t i d e l a b a h j t e s a s t g n a w g n a l a p i d a g n a r g n a r a m a y o s t a f a l t n e l o h a k , o n a a m a s i k a l t o p o H e l o s t e b e h s T a y a w g k e M e l o l t e L ) a ( a b a h j t e S a s t g n a w g n a l a p i D a g n a r g n a r a M g n a w g n a l a p i D ) 7 3 u t u o V ( . a w r o B a k i r f A a l g n e k a b a l e s T a g n a r g n a r a M a w 28 No. 35994 Act No. 18 of 2012 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Division of Revenue Amendment Act, 2012 28 0 6 4 5 7 3 5 7 2 0 4 0 0 0 0 0 2 - - - 5 3 1 2 6 6 5 9 8 2 6 0 4 2 9 9 5 5 E L U D E H C S ) 2 1 0 2 f o 5 t c A o t 6 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 3 1 / 2 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 0 0 0 ' R 3 1 / 2 1 0 2 n i a M n o i t a c o l l A 0 0 0 ' R e s o p r u P n o i t a c o l l a f o e m a N e t o V S T N A R G T N E R R U C 6 9 0 0 3 2 - 6 9 0 0 3 2 , n o i t a l s i g e l d e t a l e r d n a ) A S M ( t c A s m e t s y S l a p i c i n u M e h t n i d e r i u q e r s a s m e t s y s e c n a n r e v o g d n a . y g e t a r t s d n u o r a n r u t t n e m n r e v o g l a c o l e h t d n a s e i c i l o p 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 y t i c a p a c e s u o h - n i d l i u b 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 d n a e c n a n r e v o G e v i t a r e p o o C l a n o i t i d a r T s r i a f f A ) 3 e t o V ( e v i s n e t n i r u o b a l f o e s u e h t h g u o r h t s t r o f f e n o i t a e r c k r o w d n a p x e o t s e i t i l a p i c i n u m e s i v i t n e c n i o T e m m a r g o r P s k r o W c i l b u P d e d n a p x E s k r o W c i l b u P 0 6 4 5 7 3 5 7 2 0 4 e h t d n a g n i n r a e l g n o l e f i l e t a t i l i c a f o t d n a ; e l b a l i a v a s l l i k s f o l o o p e h t g n i s a e r c n i y b , e r u t c u r t s a r f n i t n a r G y t i l a u q r e v i l e d y l t n e i c i f f e d n a y l e v i t c e f f e o t t n e m n r e v o g l a c o l f o y t i c a p a c e h t n e h t g n e r t s 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 ( . s e n i l e d i u g P W P 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 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 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 ( . ) A M F M ( 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 . s e i t i l a p i c i n u m o t e g d e l w o n k f o r e f s n a r t 0 0 0 0 0 2 . y c n e i c i f f e y g r e n e e v o r p m i d n a n o i t p m u s n o c y t i c i r t c e l e e c u d e r o t r e d r o n i e r u t c u r t s a r f n i l a p i c i n u m n i t n a r G ) M S D E ( t n e m e g a n a M e d i S d n a m e D y t i c i r t c e l E t n e m e l p m i o t s e i t i l a p i c i n u m o t s e i d i s b u s e d i v o r p o T t n e m e g a n a M e d i S d n a m e D y t i c i r t c e l E 1 1 1 3 2 1 1 1 1 3 2 1 - 3 1 0 2 e h t f o g n i t s o h e h t h t i w d e t a i c o s s a s e i t i l i b i s n o p s e r l a n o i t a r e p o e h t h t i w s e i t i c t s o h t s i s s a o T y t i C t s o H s n o i t a N f o p u C a c i r f A 3 1 0 2 . p i h s n o i p m a h c s n o i t a N f o p u C a c i r f A t n a r G g n i t a r e p O ) 7 e t o V ( l a n o i t a N y r u s a e r T ) 0 1 e t o V ( ) 9 2 e t o V ( y g r e n E d n a s t r o p S n o i t a e r c e R a c i r f A h t u o S ) 0 2 e t o V ( 9 8 9 5 5 2 2 6 0 0 6 8 1 3 8 9 9 6 0 2 L A T O T . t n e m n r e v o g 4 3 4 2 6 5 - 4 3 4 2 6 5 l a c o l o t s e m e h c s e s e h t r e f s n a r t d n a t n e m t r a p e d 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 ) A W D ( s r i a f f A ) 8 3 e t o V ( r e t a W f o t n e m t r a p e D e h t y b d e t a r e p o r o / d n a d e n w o s e m e h c s r e t a w n i y t i c a p a c d l i u b d n a 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 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 S T N A R G E R U T C U R T S A R F N I 3 3 6 1 8 8 3 1 3 4 4 1 5 1 1 2 3 1 8 7 5 3 0 1 8 8 9 4 5 9 2 7 3 6 0 6 6 3 6 0 2 - - - - - - 3 3 6 1 8 8 3 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 6 0 6 6 3 6 0 2 L A T O T 3 4 4 1 5 1 1 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 f o n o i t a l l a t s n i . y l p p u s f o y t i l a u q e v o r p m i o t r e d r o 2 3 1 8 7 5 5 9 2 7 3 3 0 1 8 8 9 4 e h t e t a e r c d n a e r u t c u r t s a r f n i y t i n u m m o c e d i v o r p t a h t s t c e j o r 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 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 f o e f i l f o y t i l a u q e h t g n i v o r p m i s d r a w o t , 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 r e h t o r o f m r o f t a l p t n a r G . ) y l l a r e n e g s p i h s n w o t ( s d o o h r u o b h g i e n d e v r e s r e d n u d e t e g r a t n i s t n e d i s e r a c i r f A h t u o S r o f k r o w e m a r F c i g e t a r t S e r u t c u r t s a r f n I d a o R e h t h t i w e n i l n i a t a d c i f f a r t d n a d a o r t c e l l o c d n a , ) S M A R ( 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 a r G 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 ( 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 d n a 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 ( . s e c i v r e s d n a e r u t c u r t s a r f n i t r o p s n a r t t n a r G s m e t s y S 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 s e i t i l a p i c i n u m o t s e i d i s b u s t n a r G ) l a p i c i n u M ( e m m a r g o r P l a t i p a c g n i d i v o r p y b ) P E N I ( 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 . ) A S F S I 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 ( 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 ( GOVERNMENT GAZETTE, 11 DECEMBER 2012 Molao wa Tukiso ya Dikarolo tsa Lekeno, 2012 No. 35994 29 Nmr 18 ya 2012 29 e o b a K A o m o l o h K a k e o b a K a y g n e w s t o t e f o h o t e h P a y g n o h o o l h e S e s n e v o r P o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V G N E L I H T E G K I A O E N A N A M A L G N E K A B E S N E V O R P I D O H O B A K I D 6 U L U J E K E S ) 2 1 0 2 a w 5 o a l o M o h 7 u l u j e k S ( 5 3 6 6 2 5 1 3 1 / 2 1 0 2 0 0 0 ' R 0 3 7 0 6 1 0 4 5 5 4 9 8 0 9 5 1 8 6 3 4 4 1 9 1 5 1 4 1 0 9 5 4 1 9 6 4 9 0 1 0 6 0 3 1 - 0 0 0 5 1 3 2 - - - - - - - - - - - 0 0 0 ' R 3 1 / 2 1 0 2 0 0 0 ' R 5 3 6 6 2 5 1 a l e b a h j t o B a p a K e l o k e w h l t , i s t e m a y o n a l e h e n ; o l o k e s a g n a l a h a p e n a s a g n a r g n a r a m a y o s i d e h P a g n a r g n a r a M a y o n a l l e l h u b u h s T a l e l o l t e L o e h t o M a y u t u h T 0 4 5 5 4 0 3 7 0 6 1 9 8 0 9 5 1 8 6 3 4 4 1 9 1 5 1 4 1 0 9 5 4 1 9 6 4 9 0 1 0 6 0 3 1 - a l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a m i r i h p o B a y o b e L a l e m i r i h p o B a p a K a t a t s i e r F g n e t u a G 0 0 0 5 1 3 2 O S T E R A K A K . g n o l o k i d e s a k a l t o m o l o k e S ) 5 1 u t u o V ( 30 No. 35994 Act No. 18 of 2012 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Division of Revenue Amendment Act, 2012 30 0 0 0 5 1 3 2 5 3 6 6 2 5 1 0 0 0 ' R 3 1 / 2 1 0 2 d e t s u j d A n o i t a c o l l A 0 4 5 5 4 0 3 7 0 6 1 9 8 0 9 5 1 8 6 3 4 4 1 9 1 5 1 4 1 0 9 5 4 1 9 6 4 9 0 1 0 6 0 3 1 - - - - - - - - - - A n m u l o C t n e m t s u j d A 0 0 0 ' R 3 1 / 2 1 0 2 n i a M 5 3 6 6 2 5 1 0 0 0 ' R n o i t a c o l l A 0 4 5 5 4 0 3 7 0 6 1 9 8 0 9 5 1 8 6 3 4 4 1 9 1 5 1 4 1 0 9 5 4 1 9 6 4 9 0 1 0 6 0 3 1 0 0 0 5 1 3 2 e c n i v o r P 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 , 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 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 l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G . s l o o h c s o t y t i c i r t c e l e d n a n o i t a t i n a s ) 5 1 e t o V ( 6 E L U D E H C S ) 2 1 0 2 f o 5 t c A o t 7 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, 11 DECEMBER 2012 Molao wa Tukiso ya Dikarolo tsa Lekeno, 2012 No. 35994 31 Nmr 18 ya 2012 g n e w s t o t e f e o b a K 3 1 / 2 1 0 2 a y 0 0 0 0 8 8 6 3 9 7 8 1 8 9 5 2 3 1 - - - 0 0 0 ' R 0 0 0 ' R 6 U L U J E K E S ) 2 1 0 2 a w 5 o a l o M o h 7 u u l j e k s ( G N E L I H T E G K I A O E N A N A M A L G N E K A B A L A P E S A M M I D O H O B A K I D A o m o l o h K o h o t e h P a y g n o h o o l h e S a k e o b a K o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V 3 1 / 2 1 0 2 0 0 0 ' R 0 0 0 0 8 o l e h p o b a s t a f a l t n o h e l e e t e v e a r p a p a k a b a h j t e s a y g n e s t i e o l o r a k a y e l e p o s t e h s t n a l g n e k a b a k a b e s a h e h t o h e l a b a h j t e s a g n a r g n a r a m g n a l e h e n e s t e n a s i h a o b a s t e k e j o r p i d a y e l e p o s t e h s t n a s t e h e h s t o H o h o m m o n a s i d e b e h s T a l e l o l t e L o n a s i h a K a y g n e l e p o s t e h s t N a h a N a l o l t o l t e L g n e l o b o h e l e e s a k a l t o m a g n a r g n a r a m a y o s i k u t e l o l l o b a h l t , g n a r g n a r a m a b o l o h o b a h a w g n n e k o h 8 6 3 9 7 8 1 , o l u d o b a w e s a k a l t o m a y o n a l l e l h u b u h s t e l a n a s t e b e s o h e l e m o k s E o h o e j t i d a l o e h t o h a s t e t e l e h j t i d ) m o k s E ( a h a N a l e s a k a l t o M a k a n a l e h e n o h a k a n a l e h e n o h a k a h a N a l e s a k a l t o M a l g n e n a p o K e l o e n a n e L g n o s t e b e h s t a y n e k o H a l o e n a n e L a l g n e w s t n a p o K e l e l o l t e L ) a ( . o s t e r a k a k a k i p i h s n o a h t i d a s t g n e k a b i d i h a a b a b ) 0 1 u t u o V ( ) 9 2 u t u o V ( a l t a M . o n a h p a b 8 9 5 2 3 1 i m i k e s i d a s t e s i t e f i d e m m a h p a f e l a b g n o m e o b g n i d e s t i s n e j e i d a p a k i s t e M a y o r e r e M a l a h p a f e L i s t e M a s t g n o s t e l e b e h s t i D ) 8 3 u t u o V ( e k a w s i d e b e s e s e l i b e s g n e l e e s i s t e m a s g n i m i k e s i n o g k o b a s t a f a l t n o h e l e t e l e h j t i d a k a s u h t o H o s i a m a s T a s t o s u h t i D a l e l o l t e L ) a ( i s t e M a y o r e r e M a s t a w s i d e b e s i d a y o l a p a s i m a h a h p o h a p a k a y n a k o h a k o h g n a l a h a k o l h a g n a r g n a r a m a s t a f a l t n o H a g n a r g n a r a M a b o l o h o B a l e l o l t e L ) b ( a b o l o h o b a p a k a l a p e s a m m a y i d e e m g n a t e f e s t a k a b i d g n a s t e l e b e s a g n a r g n a r a m o h a y o h , i s t e m a h o t a b e L . e a h e l e s a w g n o s u m m 31 1 0 1 3 2 5 2 0 6 4 6 1 4 6 6 1 5 2 o h e r a h a k o l o h e s e s g n e k a b e s e a w l a m m e e s t e m g n a s t e l e b e s e l o l o h e l e l g n e w o t a b e l g n a r g n a r a m 2 9 6 5 5 9 4 ) 5 1 4 2 3 1 ( 7 0 1 8 8 0 5 O S T E R A K A K 5 2 6 0 4 3 ) 5 7 8 8 3 1 ( 0 0 5 9 7 4 o o m g n e t a a p a l a m e l i b o t e e m m e a h e l e s a y g n e s t e m i s t e m e l e r e w g k e r e w g k i d a y o n a l l e l h u b u h s t a l g n e k a b o l l e p u h t o h e t e l e h j t i d a k a s u h t e l e l o l t e L . a l a h a n o g k o h g n a n e s o b o s t e l e b e h s t i d a b o l o h o b . g n e w s t e h e n e s t g n o s i d e b e s i d e l t n e o l e m o k o h l t e l e l t o b o b o l e h p o b a y g n o s t e b e h s t i d e h o m a a b e l o h o m m a h g n e w o t a b e l o l o h o b a h a w t a l o h a s t a f a l t a m o h , e r e w g k e r e w g k i d a y g n e h l t n , a l a p e s a m m a s i d e f o h a l g n e k a b g n o h o o l h e s a k e s t e t e l e h j t i d a y o s u h t a k a n a l e h e n o h e s t i d e s i m e k i e l e l o l t e l e a h e l e S a g n e p a l a M g n a r g n a r a M a l e l o l t e L o h t a b a b o l u d o B ) 1 3 u t u o V ( 32 No. 35994 Act No. 18 of 2012 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Division of Revenue Amendment Act, 2012 32 0 0 0 0 8 3 1 / 2 1 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R 8 6 3 9 7 8 1 8 9 5 2 3 1 6 E L U D E H C S ) 2 1 0 2 f o 5 t c A o t 7 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 A n m u l o C t n e m t s u j d A 0 0 0 ' R 3 1 / 2 1 0 2 n i a M n o i t a c o l l A 0 0 0 ' R e s o p r u P n o i t a c o l l a f o e m a N e t o V - - - . ) y l l a r e n e g s p i h s n w o t ( s d o o h r u o b h g i e n d e v r e s r e d n u d e t e g r a t n i s t n e d i s e r f o 0 0 0 0 8 e f i l f o y t i l a u q e h t g n i v o r p m i s d r a w o t , 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 r e h t o r o f m r o f t a l p e h t t n a r G e t a e r c d n a e r u t c u r t s a r f n i y t i n u m m o c e d i v o r p t a h t s t c e j o r 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 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 8 6 3 9 7 8 1 e h t , s g n i l l e w d l a i t n e d i s e r d e i p u c c o f o g o l k c a b n o i t a c i f i r t c e l e e h t s s e r d d a o t m o k s E o t s e i d i s b u s t n a r G ) m o k s E ( e m m a r g o r P l a t i p a c g n i d i v o r p y b ) P E N I ( 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 l a n o i t a N y r u s a e r T ) 0 1 e t o V ( ) 9 2 e t o V ( y g r e n E g n i v r e s e r u t c u r t s a r f n i o t , e c r u o s e r r e t a w a t n e m g u a r o t c e n n o c o t d e r i u q e r e r u t c u r t s a r f n i 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 n r e v o g l a c o l 8 9 5 2 3 1 o t s e m e h c s e s e h t r e f s n a r t d n a t n e m t r a p e d 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 ) A W D ( s r i a f f A r e t a W t n a r G ) 8 3 e t o V ( 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 f o n o i t a l l a t s n i . y l p p u s f o y t i l a u q e v o r p m i o t r e d r o f o t n e m t r a p e D e h t y b d e t a r e p o r o / d n a d e n w o s e m e h c s r e t a w n i y t i c a p a c d l i u b d n a 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 2 9 6 5 5 9 4 ) 5 1 4 2 3 1 ( 7 0 1 8 8 0 5 L A T O T o t w o h d n a s e c i t c a r p e n e i g y h d n a h t l a e h n o s e i r a i c i f e n e b r o f g n i n i a r t s d n u f o s l a t n a r g e h T . e l b a i v . d e d i v o r p s e i t i l i c a f e h t n i a t n i a m 1 0 1 3 2 5 2 0 6 4 6 1 4 6 6 1 5 2 t n e m e l p p u s o t , n o i t a t i n a s f o e s a c e h t n i d n a , 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 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 . s k r o w t n e m t a e r t r e t a w e t s a w l a n o i g e r s a l l e w s a n o i t c e l l o c k l u b l a n o i g e r 5 2 6 0 4 3 ) 5 7 8 8 3 1 ( 0 0 5 9 7 4 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 a d e t e g r a t s i d n a s g o l k c a b n o i t a t i n a s d n a r e t a w l a r u r f o n o i t a c i d a r e 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 d e d n e t n i s i t n a r g e h 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 s t n e m e l t t e S ) 1 3 e t o V ( n a m u H GOVERNMENT GAZETTE, 11 DECEMBER 2012 Molao wa Tukiso ya Dikarolo tsa Lekeno, 2012 No. 35994 33 Nmr 18 ya 2012 34 No. 35994 Act No. 18 of 2012 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Division of Revenue Amendment Act, 2012 GOVERNMENT GAZETTE, 11 DECEMBER 2012 Molao wa Tukiso ya Dikarolo tsa Lekeno, 2012 No. 35994 35 Nmr 18 ya 2012