Division of Revenue Act

10. Duties of transferring national officer in respect of Schedule 5 to 7 allocations

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

12. Duties of receiving officer in respect of Schedule 5, 6 and 8 allocations

13. Duties of receiving officer in respect of infrastructure conditional allocations to provinces 5 10

14. Duties in respect of annual financial statements and annual reports for 2012/13 15 Part 3 Matters relating to Schedule 4 to 8 allocations Publication of allocations and frameworks Spending in terms of purpose and subject to conditions 15. 16.

17. Withholding of allocation Stopping of allocation 18. Re-allocation of funds 19. Conversion of allocations 20.

21. Unspent conditional allocations Part 4 Matters relating to Schedule 1 to 8 allocations Payment schedule 22.

23. Amendment of payment schedule CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Transfers made in error or fraudulently 24.

25. Allocations not listed in Schedules 26. 27. Preparations for next financial year and 2014/15 financial year Expenditure prior to commencement of Division of Revenue Act, 2013 CHAPTER 5 DUTIES OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY

27. Despite sections 3(2), 7(2) and 8(2), if the annual Division of Revenue Act for the next financial year has not commenced before or on 1 April 2013, the National Treasury may determine that an amount not exceeding 45 per cent of the total amount of each allocation made in terms of sections 3(1), 7(1) and 8(1) be transferred to the relevant province or municipality as a direct charge against the National Revenue Fund. CHAPTER 5 DUTIES OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY Duties of municipalities 28. (1) (a) In addition to the requirements of the Municipal Finance Management Act, the accounting officer of a category C municipality must, no later than 14 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 2012/13 municipal financial year and the two following municipal financial years. (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 5 10 15 20 25 30 35 40 45 50 55 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 4141 No 5 ya 2012 41 (f) (i) Dikabo tsa ho qetela tse itshetlehileng ho dikabo tsa nakwana tse hlaloswang serapeng (a)(i) le (ii) le (e) ditshwanetse dinehelwe Letlotlo la Naha ka la 7 Tshitwe 2012. (ii) E bang mohlanka phithiso wa naha a hloleha ho nehelana ka dikabo tse hlaloswang seratswaneng (i) ka la 7 Tshitwe 2012, Letlotlo la Naha le ka hlwaya ho ajwa a dikabo ho nahannwe dikabo tse lebelletsweng bakeng la selemo sa ditjhelete sa isao. (2) (a) mohlanka wa phithiso wa naha wa kabo e nang le dipehelo, tshebedisong ya dikabo tsenang le dipehelo tse lebelletsweng bakeng la selemo sa ditjhelete sa isao le selemo sa ditjhelete sa 2014/15 se hlalositsweng kholomong B ya disekejulu Molaong ona, o tshwanetse ho nehela Letlotlo la Naha bakeng sa tumello ka la 2 Mphalane 2012— (ii) (i) dikabo tsa nakwana provenseng e nngwe le e nngwe kapa mmasepala ho latela dikabo tse ntjha tsenang le dipehelo tse tla etswa selemong sa ditjhelete sa isao; ditukiso tseding le tseding tse lebelletsweng dikabong bakeng la provense e nngwe le e nngwe kapa mmasepala tse hlaloswang Kholomong B ya Sekejulu ho latela dikabo tse teng tsenang le dipehelo; le sengolwa sa moralo wa tshebetso bakeng la dikabo tse hlaloswang seratswaneng (i) le (ii) ka mokgwa o tla hlwauwa ke Letlotlo la Naha. (iii) (b) Phetoho e nngwe le e nngwe kapa tukiso bakeng la selemo sa ditjhelete sa isao sa mokgwa wa kabo o teng ha jwale o tshwanetse ho dumelwa ke Letlotlo la Naha pele ho nehelano ya dikabo tsa nakwana le sengolwa sa meralo e hlaloswang serapeng (a)(ii) le (iii). (c) E bang mohlanka wa phithiso wa naha a hloleha ho ikamahanya le serapa (a) ka la 2 Mphalane 2012 Letlotlo la Naha le ka hlwaya— 5 10 15 20 (i) dikabo tsa nakwana serapeng (a)(i); (ii) diphetolo tseding le tseding tse lebelletsweng tse hlalositsweng serapeng (a)(ii); 25 (iii) le sengolwa sa mokgwa wa tshebetso bakeng la dikabo tse hlaloswang serapeng (a)(iii), le ho nehelana ka lesedi leo ho diprovense kapa dimmasepala. (d) (i) Dikabo tsa ho qetela tse itshetlehileng ho dikabo tsa nakwana tse hlaloswang serapeng (a)(i) le (ii) ditshwanetse dinehelwe Letlotlo la Naha ka la 7 Mphalane 2012. (ii) E bang mohlanka wa phithiso wa naha a hloleha ho nehelana ka dikabo jwalo ka ha ho hlalositswe seratswaneng (i) ka la 7 Tshitwe 2012, Letlotlo la Naha le ka hlwaya dikabo tse lokileng ho nahannwe ka dikabo tse lebelletsweng bakeng la selemo sa ditjhelete sa isao. (3) Letlotlo la Naha le ka laela bahlanka ba phithiso ba naha, bahlanka ba amohelang le dimmasepala ho nehelana ka maano le lesedi bakeng la kabo e nngwe le e nngwe e nang le dipehelo yona jwalo ka ha e ka hlwaya ka nako e itseng pele ho qaleho ya selemo sa ditjhelete sa isao. Tshebediso ya tjhelete pele ho qaleho ya Molao wa Dikarolo tsa Lekeno wa 2013

28. Duties of municipalities

29. Duties of provincial treasuries

30. Duties of National Treasury 20 25 30 35 40 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 55 No 5 ya 2012 5 KGAOLO 3 DIKABO TSENANG LE DIPEHELO HO DIPROVENSE LE DIMMASEPALENG Karolo 1 Dikabo tsenang le dipehelo 5 7. 8. Dikabo tsenang le dipehelo Diprovenseng Dikabo tsenang le dipehelo dimmasepaleng Karolo 2 Mesebetsi ya ya ikarabellang ho latela dikabo tse Sekejulung 4 ho ya ho 8 9. Mesebetsi ya moamohedi wa phithiso wa naha ho latela dikabo tse Sekejulung 4 10

10. Mesebetsi ya moamohedi wa phithiso wa naha ho latela dikabo tse Sekejulung 5 ho ya ho 7

11. Mesebetsi ya mohlanka ya moamohedi ho latela dikabo tsa Sekejulu 4

12. Mesebetsi ya moamohedi ho latela dikabo tsa Sekejulung 5, 6 le 8

13. Mesebetsi ya moamohedi ho latela dipehelo tsa dikabo tsa marangrang 15 diprovenseng

14. Mesebetsi ya ditlaleho tsa ditjhelete tsa selemo le ditlaleho tsa selemo tsa 2012/13 Dintlha tse amanang le dikabo tse Sekejulung 4 ho ya ho 8 Karolo 3 Phatlalatso ya dikabo le meralo ya tshebetso Tshebediso ho latela sepheo le ho latela dipehelo 15. 16.

17. Ho emisa kabo nakwana 18. Thibelo ya kabo

19. Kabo botjha ya matlole

20. Ho fetolwa ha dikabo

21. Dikabo tse sa sebediswang tsenango le dipehelo Karolo 4 20 25 Dintlha tse amanang le dikabo tse Sekejulu 1 ho fihla ho 8 30 22. 23. Sekejulu sa ditefello Phetolo ya Sekejulu sa ditefello KGAOLO 4 DINTLHA TSE AMANANG LE DIKABO TSOHLE Phethiso e entsweng ka phoso kapa ka ho tsietsa 24.

25. Dikabo tse sa hlahelleng disikejuling 26. 27. Boitukisetso ba selemo se tlang sa ditjhelete le selemo sa ditjhelete sa 2014/15 Tshebediso ya tjhelete pele ho qaleho ya Molao wa Dikarolo tsa Lekeno wa 2013 KGAOLO 5 MESEBETSI, DIPROVENSE DIMMASEPALA, LE LETLOTLO LA NAHA

28. Mesebetsi ya Dimmasepala

29. Mesebetsi ya matlotlo a provense

30. Mesebetsi ya Letlotlo la Naha 35 40 45 6 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 6 CHAPTER 6 GENERAL

27. Le ntle le karolo 3(2), 7(2) le 8(2), e bang Molao wa Karolo ya Lekeno bakeng la selemo sa ditjhelete sa isao o so qale pele kapa ka la 1 Mmesa 2013, Letlotlo la Naha le ka hlwaya hore palo e sa feteng diperesente tse 45 tsa palo kakaretso ya kabo e nngwe le e nngwe e entswe ho latela karolo 3(1), 7(1) le 8(1) e fetisetswe ho provense kapa mmasepala e le qoso kgahlano le Letlotlo la Lekeno la Naha. KGAOLO 5 MESEBETSI, DIPROVENSE DIMMASEPALA LE LETLOTLO LA NAHA Mesebetsi ya Dimmasepala 28. (1) (a) Ho dimo ha ditlhoko tsa Molao wa Municipal Finance Management Act, mohlanka ya ikarabellang wa mmasepala wa sehlopha C o tshwanetse ho nehela Letlotlo la Naha le dimmasepala tsohle tsa sehlopha B le dimmasepala tse ka hare ho karolo eo, lekeno, jwalo ka ha ho tshetleuwe karolong 16 ya Moalo wa Municipal Finance Management Act ya bakeng la selemo sa ditjhelete sa mmasepala sa 2012/13 le dilemo tse latelang tse pedi tsa ditjhelete tsa mmasepala matsatsing a sa feteng 14 ka mora hore molao o kene tshebetsong. (b) Tekanyetso e tshwanetse e bontshe dikabo tsohle ho tswa karolong e lekaneng ya yona le dikabo tsenang le dipehelo ho ka fetisetswa ho mmasepala o mong le o mong wa 30 35 40 45 50 55 42 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 42 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, irrespective of the fact that— (a) the category C municipality retains the power or function in terms of the Municipal Structures Act; and (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 the legal authorisation to perform the function in terms of the Municipal Structures Act. (5) (a) A category C municipality and a category B municipality must, before the commencement of a municipal 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 a municipal financial year. 5 10 15 20 25 (b) A category C municipality must make transfers in accordance with the payment 30 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— reach an agreement contemplated in subsection (2); or submit a payment schedule in accordance with subsection (5)(a). (i) make allocations referred to in subsection (1)(b); (ii) (iii) (b) Sections 17(3) and 18(3) and (4) of this Act and section 216 of the Constitution apply, with the necessary changes, to the withholding and stopping of an allocation in accordance with paragraph (a). (c) The National Treasury may, where it stops an allocation in terms of this section, 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 in the financial year or the next 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) In respect of the Human Settlements Development Grant, the financial and non-financial reporting that is required to be submitted by a municipality with a level three the the requirements specified in the framework. framework must accreditation terms relate of in to (9) A municipality with a level three accreditation must submit the required monthly financial and quarterly performance reports to the receiving officer, the transferring national officer and the National Treasury. 35 40 45 50 55 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 4343 No 5 ya 2012 43 sehlopha B ka hare ho sebaka sa mmasepala wa sehlopha C le ho tsebisa mokgwa wa ho nehelana ka matlole mahareng a dimmasepala tsa sehlopha B. (2) Mmasepala wa sehlopha C o nehelanang ka ditshebeletso ya mmasepala o tshwanetse ho kopana le dimmasepala tsa sehlopha B tseo projeke e tlo etswa e leng sebakeng sa tsona le ho dumela ka ho ngola hore ke mmasepala o fe o nkang maikarabelo bakeng la ditjeho tsa tsamiso le ho lata ditjeho tsa tshebediso pele projeke e ka sehloohong ya metsi, motlakase, ditsela kapa tshebeletso e nngwe le e nngwe ya mmasepala e ka kena tshebetsong. (3) Mmasepala wa sehlopha C o tshwanetse ho etsa bo nnete hore ha e phethe tshebetso e etswang ke mmasepala wa sehlopha B mme o tshwanetse ho fetisa matlole bakeng la ditshebeletso ho kenyeleditswe le ditshebeletso tsa motheo mmasepaledng wa sehlopha B o nehelanang ka ditshebeletso ho sa natse hore— (a) mmsepala wa sehlopha C o dula o na le matla kapa mosebetsi ho latela Molao (b) wa Sebopeho sa Mmasepala; le tumellano ya phano ya ditshebeletso bakeng la nehelano ya ditshebeletso ka mmasepala wa sehlopha B boemong ba mmasepala wa sehlopha C ha e so phethelwe. (4) Mmasepala wa sehlopha B o sa dumellwang ho sebetsa ho latela Molao wa Sebopeho wa Mmasepala o ka se eketse tshebetso le mofuta wa ditshebeletso tseo e nehelanang ka tsona, ntle le— (a) ho kena tumellano ya phano ya ditshebeletso le mmasepala o dumelletsweng wa sehlopha C ho phetha mosebetsi ho latela Molao wa Sebopeho sa Mmasepala; kapa (b) ho fumana tumello ya semolao ho ka phetha mosebetsi ho latela Molao wa Sebopeho sa Mmasepala. (5) (a) Pele selemo sa ditjhelete sa mmasepala se qala mmasepala wa sehlopha C le mmasepala wa sehlopha B ditshwanetse ho dumela sekejulu sa tefello ho latela dikabo e karolwaneng (1)(b) ho ka fetisetswa ho mmasepala wa sehlopha B selemong seo sa ditjhelete mme mmasepala wa sehlopha C o tshwanetse o nehele sekejulu sa tefello ho Letlotlo la Naha pele selemo sa ditjhelete sa mmasepala se qala. (b) Mmasepala wa sehlopha C o tshwanetse ho etsa phithiso ho latela sekejulu sa tefello se nehetsweng (a). (6) (a) Letlotlo la Naha le ka emisa kapa thibela kabo e nngwe le e nngwe ho mmasepala wa sehlopha C mme le nehele kabo botjha dimmasepaleng tsa sehlopha B e bang dimmasepala tsa sehlopha C dihloleha ho— etsa dikabo tse karolwaneng (1)(b); (i) (ii) hloleha ho fihlella tumellano e hlalositsweng karolwaneng (2); kapa (iii) nehelana ka sekejulu sa tumellano ho latela karolwana (5)(a). (b) Karolo 17(3) le 18(3) le (4) tsa Molao ona le karolo 216 ya Molaotheo, ka diphethoho tse hlokahalang, disebetsa ho emisweng le ho thibelweng ha kabo ho latela serapa (a). (c) Letlotlo la Naha moo le emisang kabo ho latela karolo ena le ka mora ho kopana le mohlanka wa phithiso wa naha le ka hlwaya hore karolo ya kabo e sa tlo sebediswa e nehelwe botjha ho mmasepala kapa dimmasepala ka pehelo ya hore kabo e tla sebediswa selemong sa ditjhelete kapa selemong sa ditjhelete sa isao. (7) Mmasepala o tshwanetse ho etsa bonnete hore kabo e nngwe le e nngwe e entsweng ho latela Molao ona kapa provense kapa mmasepala o mong o sa hlahelleng ditekanyetsong tsa yona ho latela karolo 16 ya Molao wa Municipal Finance Management Act e hlahella ditekanyetsong bakeng la ho ka nahanwa ka ho e dumella ho latela karolo 24 ya Municipal Finance Management Act. (8) Ho latela Letlole la Ntshetsopele ya Bodulo, tlaleho ya tsa ditjhelete le tseo e seng tsa ditjhelete e hlokahalang ho ka nehelwa ke mmasepala ka tumello ya boemo ba boraro ho latela moralo wa tshebetso o tshwanetse ho amana le ditlhoko tse hlalositsweng moralong oo wa tshebetso. (9) Mmasepala wa tumello ya boemo ba boraro o tshwanetse o nehelane ka ditlaleho tsa kgwedi le kgwedi tsa ditjhelete le tshebetso ya kotara ka nngwe ho mohlanka ya amohelang, mohlanka wa phithiso wa naha le Letlotlo la Naha. 5 10 15 20 25 30 35 40 45 50 55 44 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 Duties of provincial treasuries 44 29. (1) The provincial treasury must reflect Schedule 5 allocations separately in the province’s appropriation bill or a schedule to its appropriation bill. (2) (a) The provincial treasury must, on the same day that its budget is tabled in the provincial legislature, or a later date approved by the National Treasury, but not later than 14 days after this Act takes effect, publish the following in the Gazette: (i) The indicative allocation per municipality for every allocation to be made by the (ii) (iii) (iv) (v) province to municipalities from the province’s own funds; the indicative allocation to be made per school in the province; the indicative allocation to any national or provincial public entity for the implementation of a programme funded by a Schedule 5 allocation on behalf of a province or for assistance provided to the province in implementing such a programme; the envisaged division of the allocation contemplated in subparagraphs (i) and (ii), in respect of each municipality and school, for the next financial year and the 2014/15 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 hospital in a format determined by the National Treasury. (vi) (b) The allocations and budgets referred to in paragraph (a) must be deemed to be final if the legislature passes the appropriation bill without any amendments. (c) If the legislature amends the appropriation bill, the accounting officer of the provincial treasury must publish amended allocations and budgets in the Gazette within 14 days of the legislature passing the appropriation bill, which allocations must align to the appropriation bill as passed by the legislature, and which must be deemed to be final. (3) (a) Despite subsection (2) or any law, 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 (1) or (2). (b) Any amendments to the allocations published in terms of subsection (2)(a) must be published in the Gazette not later than 14 February 2013. (c) The allocations referred to in paragraph (a) must be deemed to be final if they are published in the Gazette in accordance with paragraph (b). (4) (a) A provincial treasury must, as part of its consolidated monthly report in terms of section 32 of the Public Finance Management Act, in the format determined by the National Treasury, report on— (i) (ii) (iii) actual transfers received by the province from national departments; actual expenditure on such allocations, excluding Schedule 4 allocations, up to the end of that month; and actual transfers made by the province to municipalities, and actual expenditure by municipalities on such allocations, based on the information available from municipalities at the time of reporting. (b) The report contemplated in paragraph (a) must include reports for each quarter, and be in the format and include the information as may be determined by the National Treasury. (5) A provincial treasury must— (a) ensure— (i) that a payment schedule is agreed between each provincial department and receiving institution referred to in subsection (2)(a); and that transfers are made promptly in accordance therewith; and (ii) submit the payment schedules to the National Treasury within 14 days of this Act taking effect. (b) (6) Should a provincial treasury fail to comply with the requirement to make transfers promptly to a receiving officer in accordance with the agreed payment schedule, as required in terms of subsection (5)(a), the receiving officer concerned may request the provincial treasury to immediately make the transfer to the receiving officer, or to provide written reasons within three business days as to why the transfer has not been made. 5 10 15 20 25 30 35 40 45 50 55 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 4545 No 5 ya 2012 Mesebetsi ya matlotlo a provense 45 29. (1) Letlotlo la provense le tshwanetse ho bontsha dikabo tsa Sekejulu 5 ka Thoko biling ya kabo kapa sekejulu biling ya yona ya kabo. (2) (a) Letlotlo la provense le tshwanetse ho, ka letsatsi la palo ya tekanyetso lekgotleng la ketsamelao la provense kapa ka letsatsi le dumetsweng ke Letlotlo la Naha ho phahlalatsa tse latelang koranteng ya setjhaba matsatsing a 14 Molao o kena tshebetsong: (i) pontsho ya kabo mmasepaleng o mong le o mong bakeng la kabo e nngwe le e nngwe e tla etswa ke provense ho dimmasepala ho tswa ho matloleng a provense; (iv) (ii) pontsho ya kabo e tla etswa sekolong se seng le se seng ka hare ho provense; (iii) pontsho ya kabo ho setheo se seng le se seng sa naha kapa provense bakeng la ho kenngwa tshebetsong ha mananeo a lefellwang ke kabo ya Sekejulu 5 boemong ba provense kapa thuso e nehetsweng ho provense ho kenya tshebetsong mananeo a jwalo; karolo ya kabo e lebelletsweng e hlalositsweng seratswaneng (i) le (ii), bakeng la mmasepala le sekolo se seng le se seng selemong sa ditjhelete sa isao le selemo sa ditjhelete sa 2014/15; dipehelo le lesedi le leng ho latela dikabo tse hlaloswang seratswaneng (i), (ii) le (iii) ho ka nolofatsa tekano ya tshebetso le tshebediso ya tse hlokahalang ha mmoho; le tekanyetso ya sepetlele se seng le se seng ka mokgwa o tla hlwauwa ke Letlotlo la Naha. (vi) (v) (b) Dikabo le ditekanyetso tse hlaloswang serapeng (a) ditshwanetse ho nkuwa e le tsa ho qetela e bang lekgotla la ketsamelao le tjhaela bili ya kabo monwana ntle le diphetolo. (c) E bang lekgotla la ketsamelao le fetola bili ya kabo, ya ikarabellang letlotlong la provense o tshwanetse ho phahlalatsa dikabo tse fetotsweng le ditekanyetso koranteng ya mmuso matsatsing a 14 ka mora hore lekgotla la ketsamelao le dumele bili ya kabo, moo dikabo ditshwanetseng ho bapiswa le bili ya kabo jwalo ka ha lekgotla la ketsamelao pasisitse mme le tshwanetse ho ba la ho qetela. (3) (a) Le ha karolwana (2) kapa molao o mong le o mong, letlotlo la provense le ka fetola dikabo tse karolwaneng (2) ho latela moralo wa tshebetso o hlwauweng ke Letlotlo la Naha kapa le ka eketsa dikabo ho dimmasepala tse sa phatlalatswang karolwaneng (1) kapa (2). (b) Diphetoho tseding le tseding tse dikabong tse phatlaladitsweng ho latela karolwana (2)(a) Ditshwanetse diphatlalatswe koranteng ya mmuso pele ho 14 Hlakola 2013. (c) Dikabo tse hlaloswang serapeng (a) ditshwanetse dinkuwe e ele tsa ho qetela e bang diphahlalatswa koranteng ya mmuso ho latela serapa (b). (4) (a) Jwalo ka ha e le karolo ya tlaleho ya kgwedi le kgwedi ho latela karolo 32 ya Public Finance Management Act, le ka mokgwa oo Letlotlo la Naha le tlabe le hlwaile, letlotlo la provense le tshwanetse ho tlaleha ka— (i) (ii) diphithiso tse fumanweng ke provense ho tswa mafapheng a naha; tshebediso dikabong tse jwalo ntle le dikabo tse Sekejulung 4, ho fihlela kgwedi eo e fela; le (iii) diphithiso tse entsweng ke provense ho ya ho dimmasepala dikabong tse jwalo ho itshetleuwe ho lesedi le sehlohlolong le teng ka nako ya tlaleho. (b) Tlaleho e hlaloswang serapeng (a) e tshwanetse e kenyeletse ditlaleho bakeng la kotare e nngwe le e nngwe mme e kenyeletse lesedi le mokgwa o hlwauweng ke Letlotlo la Naha. (5) Letlotlo la provense le tshwanetse le— (a) e tse bonnete— 5 10 15 20 25 30 35 40 45 50 (i) hore ho dumellanwe ka sekejulu sa tefello mahareng a lefapha la provense le setheo se amohelang se hlalositsweng karolwaneng (2)(a) le 55 (ii) hore diphithiso di entswa ka nako; le (b) ho nehelana ka disekejulu tsa tefello ho Letlotlo la Naha matsatsing a 14 Molao ona o kene tshebetsong. (6) Ha letlotlo la provense le ka hloleha ho ikamahanya le ditlhoko tsa phithiso ka nako ho mohlanka ya amohelang ho latela tumellano ya sekejulu sa tefello jwalo ka ha ho hlokahala karolwaneng (5)(a), mohlanka ya amohelang a ka kopa letlotlo la provense ho ka etsa phithiso ho mohlanka ya amohelang hanghang kapa ho nehelana ka mabaka a ngotsweng matsatsing a mararo a tshebetso hore hobaneng phithiso e so ka e etswa. 60 46 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 46 (7) If a provincial treasury fails to either make the transfer requested by the receiving officer or provide reasons within the period stipulated in subsection (6), or if the receiving officer disputes the reasons provided by the provincial treasury as to why the transfer has not been made, then the receiving officer may request the National Treasury to investigate the matter with the provincial treasury concerned. (8) When the National Treasury is requested to investigate a failure by a provincial treasury to promptly effect transfer to a receiving officer in terms of subsection (7), the National Treasury must investigate the matter, assess any reasons given by the provincial treasury as to why the transfer was not effected, and either direct the provincial treasury to immediately effect the transfer, or provide reasons to the receiving officer concerned confirming why the provincial treasury was correct in not effecting the transfer, and advise the provincial treasury and the receiving officer as to what steps must be taken. Duties of National Treasury 30. (1) The National Treasury must, within 14 days of this Act taking effect, submit a notice to all transferring national officers, containing the details of the bank accounts of each province and municipality. (2) The National Treasury must, together with the monthly report contemplated in section 32(2) of the Public Finance Management Act, publish a report on actual transfers of all allocations listed in the Schedules referred to in sections 7 and 8 or made in terms of section 25. (3) The National Treasury may, in any report it publishes that aggregates reports published by provincial treasuries contemplated 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 15 20 25 CHAPTER 6 GENERAL Allocations by public entities to provinces or municipalities

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

35. Delegations and assignments 36. 37. 38. 39. Exemptions Regulations Repeal of laws Short title and commencement Equitable division of revenue raised nationally among the three spheres of government SCHEDULE 1 SCHEDULE 2 Determination of each province’s equitable share of the provincial sphere’s share of revenue raised nationally (as a direct charge against the National Revenue Fund) SCHEDULE 3 5 10 15 Determination of each municipality’s equitable share of the local government sphere’s share of revenue raised nationally 20 SCHEDULE 4 Allocations to provinces and municipalities to supplement the funding of programmes or functions funded from provincial or municipal budgets SCHEDULE 5 Specific purpose allocations to provinces 25 SCHEDULE 6 Specific purpose allocations to municipalities SCHEDULE 7 Allocations-in-kind to provinces and municipalities for designated special programmes SCHEDULE 8 Provision to specifically cater for immediate release of funds to provinces and municipalities for disaster response CHAPTER 1 INTERPRETATION AND OBJECTS OF ACT Interpretation 30 35 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 40 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 77 No 5 ya 2012 7 KGAOLO 6 KAKARETSO

31. 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 of such grant, sponsorship or donation received. 30 Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations 32. (1) An organ of state involved in an intergovernmental dispute regarding any provision of this Act or any division of revenue matter or allocation must, before approaching a court to resolve such dispute, make every effort to settle the dispute with the other organ of state concerned, including exhausting all mechanisms provided for the settlement of disputes in relevant legislation. (2) If a dispute is referred back by a court in accordance with section 41(4) of the Constitution, due to the court not being satisfied that the organ of state approaching the court has complied with subsection (1), the expenditure incurred by that organ of state in approaching the court must be regarded as fruitless and wasteful. (3) The amount of any such fruitless and wasteful expenditure must, in terms of the prescribed procedure, be recovered without delay from the person who caused the organ of state not to comply with the requirements of subsection (1). 35 40 45 Irregular expenditure

33. The following transfers constitute irregular expenditure in terms of the Public Finance Management Act and the Municipal Finance Management Act, as the case may be: 50 (a) A transfer prohibited in terms of section 16(2); GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 4747 No 5 ya 2012 47 (7) E bang letlotlo la provense le hloleha ho etsa phithiso jwalo ka ha mohlanka ya amohelang a kopile kapa la hloleha ho nehelana ka mabaka nakong e hlalositsweng karolwaneng (6), kapa e bang mohlanka ya amohelang a hanana le mabaka a nehetsweng ke letlotlo la provense hore ho baneng phithiso e so ka e etswa, ha ho le jwalo, mohlanka ya amohelang a ka kopa Letlotlo la Naha ho fuputsa ntlha ena le letlotlo la provense le amehang. (8) Ha Letlotlo la Naha le kopuwe ho ka fuputsa tlholeho ya letlotlo la provense, ka nako ho ka phithiso ho mohlanaka ya amohelang ho latela karolwana (7), Letlotlo la Naha le tshwanetse ho fuputsa ntlha ena, ho hlahloba mabaka a nehetsweng ke letlotlo la provense hore hobaneng phithiso e sa etswa le hore e ka etsa hore letlotlo la provense ho ka etsa phithiso hang hang kapa ho nehelana ka mabaka ho mohlanka ya amohelang e le ho netefatsa hore ho baneng letlotlo la provense le nepile ka ho se etse phithiso le ho eletsa letlotlo la provense le mohlanka ya amohelang ka bohato bo tshwanetseng ho nkuwa. Mesebetsi ya Letlotlo la Naha 30. (1) Letlotlo la Naha le tshwanetse ho nehelana ka tsebiso e akgang ka hare dintlaha tsa diakhaonto tsa banka bakeng la diprovense tsohle le dimmasepala matsatsing a 14 ka mora hore Molao ona o kene tshebetsong ho bahlanka bohle ba phithiso ba naha. (2) Letlotlo la Naha le tshwanetse le phahlalatse tlaleho ya diphithiso tsa dikabo tse hlahellang disekejulung tsa 7 le 8 kapa tse entsweng ho latela karolo 25 ha mmoho le karolong 32(2) ya Public Finance Management Act. (3) Tlalehong e nngwe le e nngwe e phahlalatswang, Letlotlo la Naha le ka kenyeletsa tlaleho ka karolo e lakanang le dipehelo tsa dikabo tse akareditseng ditlaleho tse phahlaladitsweng ke matlotlo a provense ho latela karolo 71(7) ya Molao wa Municipal Finance Management Act Molaong ona. 5 10 15 20 25 KGAOLO 6 KAKARETSO Dikabo ka ditheo tsa setjhaba ho diprovense kapa dimmasepala

31. Mohlanka ya ikarabellang wa lefapha la provense kapa mmasepala ya amohelang matlole ho tswa setheong sa setjhaba e le letlole, thuso kapa mpho o tshwanetse ho hlahisa ditlalehong tsa ditjhelete maikemisetso le palo ya letlole le jwalo le amohetsweng. 30 Maikarabello bakeng la ditjeo tse entsweng tlolong ya molao wa puso ya kopanelo le dikamano mahareng a mebuso 35 32. (1) Lekala la mmuso le kahare ho dingangisano mabapi le Molao ona kapa karolo ya lekeno e nngwe le e nngwe kapa kabo e tshwanetse ho leka ka hohle hohle ho ka rarolla ngangisano le lekala le leng la mmuso pele ho ka lejwa lekgotleng la dinyewe ho kenyeleditswe le metjha yohle ya melao e meng ya ho ka rarolla phehisano. (2) E bang ngangisano e kgutlisetswa morao ke lekgotla la dinyewe ho latela karolo 41(4) ya Molaotheo ka lebaka la hore lekgotla la dinyewe ha la kgotsofalla lekala la mmuso ka ha le ikamahantse le karolwana (1), tshebediso ya tjhelete e amohetsweng ke lekala la mmuso ka ho leba lekgotleng la dinyewe e tshwanetse e nkuwe e le e senang molemo mme e le tahlehelo. (3) Palo ya tshebediso e senang molemo le tahlehelo e tshwanetse ho ka fumanwa ntle le tshenyo ya nako ho tswa mothong ya bakileng lekala la mmuso ho se ikamahanye le ditlhoko tsa karolwana (1). Tshebediso e sa lokang ya ditjhelete

33. Diphithiso tse latelang di nkuwa e le tshebediso e sa lokang ho latela Molao wa Municipal Finance Management Act: (a) Phithiso e thibetsweng ho latela karolo 16(2); 40 45 50 48 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 48 (b) a transfer by a transferring national officer to a bank account of a province or municipality that is not— (i) (ii) (c) a transfer made in error or fraudulently as referred to in section 24(1); or (d) any transfer made or spending of an allocation in contravention of this Act or the primary bank account; or in respect of provinces, a corporation for public deposits account; a framework published in terms of this Act. Financial misconduct 34. (1) Despite anything to the contrary contained in any law, any wilful or negligent non-compliance with a provision of this Act or a framework published in terms of this Act constitutes financial misconduct. (2) Section 84 of the Public Finance Management Act and section 171 of the Municipal Finance Management Act apply in respect of financial misconduct contemplated subsection (1). Delegations and assignments 35. (1) The Minister may, in writing, delegate any of the powers entrusted to the National Treasury in terms of this Act 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 5 10 15 20 assigned duty to another National Treasury official; and (c) does not divest the National Treasury of the responsibility concerning the exercise of the delegated power or the performance of the assigned duty. 25 (3) The Minister may confirm, 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 Member of the Executive Council responsible for financial matters in a province may, in writing, delegate any of the powers entrusted to the Provincial Treasury of that province in terms of this Act and assign any of the duties imposed on the Provincial Treasury in terms of this Act, to an official of the Provincial Treasury. (5) Subsections (2) and (3) apply with the necessary changes to a delegation or assignment in terms of subsection (4). Exemptions 30 35 36. (1) The National Treasury may, on written application by a transferring national officer, province or municipality, exempt such officer, province or municipality in writing from complying with a provision of this Act. (2) Any exemption granted in terms of subsection (1) must set out the period and conditions, if any, to which it is subject and must be published in the Gazette. 40 Regulations

37. The Minister may, by notice in the Gazette, make regulations regarding— (a) anything which must or may be prescribed in terms of this Act; and (b) any ancillary or incidental administrative or procedural matter that it is necessary to prescribe for the proper implementation or administration of this Act. 45 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 4949 No 5 ya 2012 49 (b) phithiso e entsweng ke mohlanka wa phithiso wa naha ho akhaonto ya banka ya provense kapa mmasepala e seng— (i) akhaonto ya sethato ya banka; kapa (ii) diprovenseng, lekgotla bakeng la akhaonto ya ditjhelete tsa setjhaba; (c) phithiso e entsweng ka phoso kapa ka ho tsietsa jwalo ka ha ho hlalositswe karolong 24(1); kapa (d) phithiso e nngwe le e nngwe e entsweng kapa tshebediso ya kabo kgahlano le Molao ona kapa moralo wa tshebetso o phatlaladitsweng ho latela Molao ona. Maitshwaro a mabe ditjheleteng 34. (1) Le ntle le ho hong le ho hong ho kgahlano le molao o mong le o mong, maikemisetso kapa ho ba bohlaswa ho se ikamahanyeng le Molao ona kapa moralo wa tshebetso o phahladitsweng ho latela Molao ona ho nkuwa e le maitshwaro a mabe ditjheleteng. (2) Karolo 84 ya Molao wa Municipal Finance Management Act le karolo 171 ya Molao wa Municipal Finance Management Act di a sebetsa ho latela maitshwaro a mabe ditjheleteng a hlalositsweng karolwaneng (1). Barongwa le thomo 35. (1) Letona le ka nehelana ka matla a nehetsweng Letlotlo la Naha ka ho lengolla le ho nehelana ka mesebetsi e nehetsweng Letlotlo la Naha ho mohlanka wa Letlotlo la Naha ho latela Molao ona. (2) Barongwa kapa thomo ho latela karolwana (1) ho mohlanka wa Letlotlo la Naha— (a) e itshetlehile ho meedi le dipehelo tseo Letona le ka nehlanang ka tsona; (b) le ka dumella mohlanka eo ho ka nehelana ka matla kapa mosebetsi a o nehetsweng ho mohlanka e mong wa Letlotlo la Naha ka ho mongolla; le (c) ha nke maikarabelo a Letlotlo la Naha mabapi le tshebediso ya matla a nehetsweng kapa ketsong ya mosebetsi wa hae. (3) Letona le ka netefatsa, fapana kapa hlakola qeto e nngwe le e nngwe e nkuweng ke mohlanka ka lebaka la thomo ho latela ditokelo tse atlabe a nehetswe e le ditla morao tsa qeto. (4) Setho sa Lekgotla la Phethahatso se ikarabellang bakeng la ditjhelete provenseng le ka nehelana ka matla a mang a Letlotlo la Provense provenseng eo ho latela Molao ona le ho nehelana ka mosebetsi o nehetsweng Letlotlo la Provense ho mosebeletsi wa Letlotlo la Provense ho latela Molao ona ka ho mongolla. (5) Karolwana (2) le (3) e sebetsa ka diphethoho tse hlokahalang ho barongwa kapa thomo ho latela karolwana (4). Ho tlohelliswa 36. (1) Letlotlo la Naha le ka tlohellisa mohlanka wa phithiso wa naha, provense kapa mmasepala ka ho bangolla ele ho ikamahanya le Molao ona, ka kopo e ngotsweng ke mohlanka wa phithiso wa naha, provense kapa mmasepala. (2) Tlohelliso e nngwe le e nngwe e nehetsweng ho latela karolwana (1) e tshwanetse e hlalose nako le dipehelo, e bang di le teng, tse e tshwanetseng e itshetlehe ka tsona mme e tshwanetse ho phatlalatswa koranteng ya mmuso. Melao 5 10 15 20 25 30 35 40

37. Letona le ka etsa melao ka tsebiso koranteng ya mmuso mabapi le— (a) ntho e nngwe le e nngwe e tshwanetseng kapa e ka hlaloswang ho latela 45 Molao ona; le (b) mokgwa kapa tsamaiso e nngwe le e nngwe e bohlokwa e hlalositsweng bakeng la ho kenngwa tshebetsong ho tsepameng kapa tsamaiso ya Molao ona. 50 No. 35361 Act No. 5 of 2012 Repeal of laws GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 50 38. (1) Subject to subsection (2), the Division of Revenue Act, 2011 (Act No. 6 of 2011), with the exception of sections 15 and 38(1), is hereby repealed. (2) The repeal of the Division of Revenue Act, 2011 (Act No. 6 of 2011), does not affect any obligation set out in that Act, the execution of which is still outstanding. 5 Short title and commencement

39. This Act is called the Division of Revenue Act, 2012, and takes effect on 1 April 2012 or the date of publication thereof by the President in the Gazette, whichever is the later date. GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 5151 No 5 ya 2012 Ho hlakolwa ha melao 51 38. (1) Ho latela karolwana (2), Molao wa Dikarolo tsa Lekeno wa 2011 (Molao 6 wa 2011), ka ntle le karolo 15 le 38(1) o hlakotswe. (2) Ho hlakolwa ha Molao wa Dikarolo tsa Lekeno wa 2011 (Molao 6 wa 2011), ha o ame se hlalositsweng Molaong oo, ho phethwa ha teng ho sa saletse morao. 5 Sehlooho sesikgutshwane le qaleho

39. Molao ona o bitswa Molao wa Dikarolo tsa Lekeno, 2012, mme o kena tshebetsong ka la 1 Mmesa 2012 kapa ka letsatsi leo MoPresidente a tla phatlalatsa Koranteng ya Mmuso. 52 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 52 SCHEDULE 1 EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT Spheres of Government Column A 2012/13 Allocation R'000 Column B Forward Estimates 2013/14 R'000 2014/15 R'000 National1,2 Provincial Local TOTAL

31. Dikabo ka ditheo tsa setjhaba ho diprovense kapa dimmasepala

32. Maikarabelo bakeng la ditjeo tse entsweng tlolong ya molao wa puso ya kopanelo le dikamano mahareng a mebuso Tshebediso e sa lokang ya ditjhelete Barongwa le thomo 33.

34. Maitshwaro a mabe ditjheleteng 35.

38. Ho hlakolwa ha melao 39. Sehlooho se sekgutshwane le qaleho 5 10 SEKEJULU 1 Karolo e lekaneng ya letlole le entsweng boemong ba naha mahareng a dikarolo tse tharo tsa mmuso 15 SEKEJULU 2 Ho hlwaya karolo e lekaneng ya provense e nngwe le e nngwe lekenong le entsweng boemong ba naha (e le maikarabelo a tobaneng le Letlole la Lekeno la Naha) SEKEJULU 3 Ho hlwaya karolo e lekaneng ya lekeno la dikarolo tsa mmuso wa selehae bakeng la mmasepala o mong le o mong lekenong le entsweng boemong ba naha 20 SEKEJULU 4 Dikabo diprovenseng le dimmasepaleng ho ntlafatsa matlole a mananeo kapa mesebetsi e nehwang tjhelete ke provense kapa ho tswa ditekanyetsong tsa mmasepala SEKEJULU 5 25 Dikabo tsenang le mabaka diprovenseng SEKEJULU 6 Dikabo tsenang le mabaka dimmasepaleng SEKEJULU 7 Dikabo ho diprovense le dimmasepala bakeng la mananeo a ikgethileng 30 Bakeng la ho nehela diprovense le dimmasepala matlole ho tlamela qomatsi hang hang SEKEJULU 8 KGAOLO 1 TLHALOSO LE MAIKEMISETSO A MOLAO Tlhaloso 35 1. (1) Molaong ona, ntle le ha e ba sengolwa se hlalosa ka tsela e nngwe, lentswe le leng le le leng kapa totobatso e nngwe le e nngwe e neuweng moelelo ka hare ho Molao wa Public Finance Management Act kapa Municipal Finance Management Act tsa mmasepala ke moelelo o neuweng Molao oo ho buang, mme— ‘‘tumello’’ e bolela tumello ya mmasepala ho latela dintlha tse karolong 10(2) tsa Molao wa Matlo wa 1997 (Molao 107 wa 1997), ho tsamaisa mananeo a matlo a 40 8 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 8 two accreditation’’ means accreditation to render programmes, read with Part 3 of the National Housing Code, 2009 (Financial Interventions: Accreditation of Municipalities); ‘‘category A, B or C municipality’’ has the meaning assigned to each category in terms of the Municipal Structures Act; ‘‘conditional allocation’’ means a conditional allocation to a province, local government or municipality from the national government’s share of revenue raised nationally, contemplated in section 214(1)(c) of the Constitution of the Republic of South Africa, 1996; ‘‘corporation for public deposits account’’ means a bank account of a Provincial Revenue Fund held with the Corporation for Public Deposits, established by the Corporation for Public Deposits Act, 1984 (Act No. 46 of 1984); ‘‘Disaster Management Act’’ means the Disaster Management Act, 2002 (Act No. 57 of 2002); ‘‘financial year’’ means the financial year commencing on 1 April 2012 and ending on 31 March 2013; ‘‘framework’’ means the conditions and other information in respect of a conditional allocation published by the National Treasury in terms of section 15; ‘‘level one accreditation’’ means accreditation to render beneficiary management, subsidy budget planning and allocation, and priority programme management and administration; ‘‘level three accreditation’’ means an executive assignment to administer all aspects, including financial administration, of national housing programmes; full programme ‘‘level management and administration of all housing instruments and housing programmes in addition to the responsibilities under a level one accreditation; ‘‘Municipal Finance Management Act’’ means the Local Government: Munici- pal Finance Management Act, 2003 (Act No. 56 of 2003); ‘‘municipal financial year’’ means the financial year of a municipality commenc- ing on 1 July 2012 and ending on 30 June 2013; ‘‘next financial year’’ means the financial year commencing on 1 April 2013 and ending on 31 March 2014; ‘‘next municipal financial year’’ means the financial year of a municipality commencing on 1 July 2013 and ending on 30 June 2014; ‘‘organ of state’’ means an organ of state as defined in section 239 of the Constitution of the Republic of South Africa, 1996; ‘‘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 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 37; ‘‘primary bank account’’— (a) in relation to a province, means a bank account of the Provincial Revenue Fund held with a commercial bank which the accounting officer of the provincial treasury has certified to the National Treasury as the bank account into which all conditional allocations in terms of this Act must be deposited; and in relation to a municipality, means the bank account of the municipality as determined in terms of section 8 of the Municipal Finance Management Act; ‘‘Public Finance Management Act’’ means the Public Finance Management Act, 1999 (Act No. 1 of 1999); ‘‘quarter’’ means the period from— (a) 1 April to 30 June; (b) 1 July to 30 September; (c) 1 October to 31 December; or (d) 1 January to 31 March; ‘‘receiving officer’’— (a) in relation to a Schedule 4, 5 or 8 allocation transferred to a province, means the accounting officer of the provincial department which receives that allocation or a portion thereof for spending via an appropriation from its Provincial Revenue Fund; or (b) 5 10 15 20 25 30 35 40 45 50 55 60 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 99 No 5 ya 2012 9 naha, e balwa ha mmoho le karolo 3 ya Khoutu ya Matlo ya Naha ya 2009 (ho kena dipakeng ka ditjhelete: Tumello ya Dimmasepala); ‘‘Mmasepala o sehlopheng sa A, B kapa C’’ e na le moelelo eo e o neuweng ho latela sehlopha ka seng le ho latela dintlha tse Molaong wa Meralo ya Mmasepala; ‘‘kabo e nang le dipehelo’’ e bolela kabo e nang le dipehelo diprovenseng, mmusong wa selehae kapa mmasepaleng ho tswa karolong ya lekeno la mmuso wa naha le e ntsweng boemong ba naha jwalo ka he ho hlalositswe karolong 214(1)(c) ya Molaotheo wa Rephaboliki ya Afrika Borwa, 1996; ‘‘sehlopha sa batho ba ikarabellang akhaontong ya setjhaba’’ e bolela akhaonto ya banka ya Lekeno la Provense e entsweng le sehlopha sa ba ikarabellang akhaontong ya setjhaba e theuweng ka Molao wa Sehlopha Batho ba ikarabellang Akhaontong ya Setjhaba wa 1984 (Molao 46 wa 1984); ‘‘Disaster Management Act’’ e bolela Molao wa Taolo ya Kodua wa 2002 (Molao 57 wa 2002); ‘‘selemo sa ditjhelete’’ e bolela selemo sa ditjhelete se qalang ka 1 Mmesa 2012 se framework fele ka 31 Hlakubele 2013; ‘‘moralo wa tshebetso’’ e bolela maemo le lesedi mabapi le kabo e nang le dipehelo e phatlaladitsweng ke Letlotlo la Naha ho latela dintlha tsa karolo 15; ‘‘tumello ya boemo ba pele’’ e bolela tumello ya ho nehelana ka taolo ya ba unang molemo, leano la tekanyetso ya tshehetso le kabo, taolo ya mananeo a bohlokwa ha mmoho le tsamaiso; ‘‘tumello ya boemo ba boraro’’ e bolela thomo ya bolaodi ho tsamaisa mananeo ohle a bodulo a naha ho kenyeleditse le tsamaiso ya ditjhelete; ‘‘tumello ya boemo ba bobedi’’ e bolela tumello ya ho nehelana ka taolo le tsamaiso e felletseng ya disebediswa tsa bodulo le mananeo a bodulo hodimo ha maikarabelo a ka tlase ho tumello ya boemo ba pele; ‘‘Municipal Finance Management Act’’ e bolela Mmuso wa Selehae: Molao wa Taolo ya Ditjhelete tsa Mmasepala wa 2003 (Molao 56 wa 2003); ‘‘selemo sa ditjhelete sa mmasepala’’ e bolela selemo sa ditjhelete sa mmasepala se qalang ka 1Phupu 2012 se fele ka 30 Phupjane 2013; ‘‘selemo sa isao sa ditjhelete’’ e bolela selemo sa ditjhelete se qalang ka 1 Mmesa 2013 se fele ka 31Hlakubelo 2014; ‘‘selemo sa isao sa ditjhelete sa mmasepala’’ e bolela selemo sa ditjhelete sa mmasepala se qalang ka 1 Phupu 2013 mme se fele ka 30 Phupjane 2014; ‘‘makala a mmuso’’ e bolela lekala la mmuso le hlalositsweng karong 239 ya Molaotheo wa Rephabliki ya Afrika Borwa, 1996; ‘‘tefello ya sekejulu’’ e bolela sekejulu se hlalosang— (a) palo e nngwe le e nngwe ya phithiso ya karolo e lekaneng kapa kabo e nngwe le e nngwe e nang le dipehelo ho latela Molao ona e ka fetisetswa provenseng kapa mmasepaleng selemong sa ditjhelete; letsatsi leo phethiso e tshwanetseng ho lefellwa ka lona; le akhaonto ya banka le eo phethiso e nngwe le e nngwe e tshwanetseng ho etswa; (b) (c) ‘‘tlhalosetso’’ e bolela tlhalosetso ya molao ho latela karolo 37; ‘‘akhaonto banka ya sethatho’’— (a) ka manong le provense, e bolela akhaonto ya banka ya Letlole la Lekeno la Provense e entsweng le banka e nehelanang ka ditshebeletso ho setjhaba le dikgwebo eleng hore ya ikarabellang ho letlotlo la provense a e netefaleditse Letlotlo la Naha e le akhaonto ya banka eo dikabo tsohle tsenang le dipehelo dikengwang ho yona ho latela Molao ona; le (b) kamanong le mmasepala, e bolela akhaonto ya banka ya mmasepala ho latela karolo 8 ya Molao wa Taolo ya Ditjhelete tsa Mmasepala; ‘‘Public Finance Management Act’’ e bolela Molao wa Taolo ya Ditjhelete tsa Setjhaba wa 1999 (Molao1 wa 1999); ‘‘kotara’’ e bolela nako ho tloha— (a) 1 Mmesa ho ya ho 30 Phupjane; (b) 1 Phupu ho ya ho 30 Lwetse; (c) 1 Mphalane ho ya ho 31 Tshitwe; kapa (d) 1 Pherekgong ho ya ho 31 Hlakubele; ‘‘mohlanka ya amohelang’’— (a) kamanong le kabo ya sekejulu 4, 5 kapa 8 e lebisitsweng provenseng, e bolela ya ikarabellang ho lefapha la provense e fumanang kabo kapa karolo bakeng la ho e sebedisa ho tswa Letloleng la Lekeno la Provense; kapa 5 10 15 20 25 30 35 40 45 50 55 60 10 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 10 (b) in relation to a Schedule 4, 6, 7 or 8 allocation transferred to or provided in kind to a municipality, means the accounting officer of the municipality; ‘‘receiving provincial department’’, in relation to a Schedule 4, 5 or 8 allocation transferred to a province, means the provincial department which receives that allocation or a portion thereof for spending via an appropriation from its Provincial Revenue Fund; ‘‘this Act’’ includes any framework or allocation published, or any regulation made under this Act; ‘‘transferring national officer’’ means the accounting officer of a national department that transfers a Schedule 4, 5, 6 or 8 allocation to a province or municipality or spends a Schedule 7 allocation on behalf of a municipality. (2) Any determination, instruction or request made in terms of this Act must be in writing. (3) A reference to a specific conditional allocation refers to the allocation indicated in a Schedule to this Act and a framework by that name. Objects of Act

2. The objects of this Act are to— (a) provide for the equitable division of revenue raised nationally among the three spheres of government; (b) 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 (c) promote transparency and accountability in the resource allocation process, by ensuring that all allocations are reflected on the budgets of provinces and municipalities and by ensuring that the expenditure of conditional allocations is reported on by the receiving provincial departments and municipalities. 5 10 15 20 25 CHAPTER 2 EQUITABLE SHARE ALLOCATIONS Equitable division of revenue raised nationally among spheres of government 30 3. (1) Revenue raised nationally in respect of the 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 next financial year and the 2014/15 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. 35 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 financial year is set out in Column A of Schedule 2. 40 (2) An envisaged division for each province of revenue anticipated to be raised nationally in respect of the next financial year and the 2014/15 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 2. (3) Each province’s equitable share allocation contemplated in subsection (1) must be transferred to the corporation for public deposits account of the province, in accordance with a payment schedule determined by the National Treasury in terms of section 22. 45 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 1111 No 5 ya 2012 11 (b) kamanong le kabo ya sekejulu 4, 6, 7 kapa 8 e fetiseditsweng kapa e nehetsweng mmasepala e bolela ya ikarabellang mmasepaleng; ‘‘lefapha la provense le amohelang’’ kamanong le kabo ya sekejulu 4, 5 kapa 8 e fetisetswang provenseng e bolela lefapha la provense le amohelang kabo bakeng la ho e sebedisa ho tswa Letloleng la Lekeno la yona la Provense; ‘‘Molao ona’’ e kenyeleditse moralo o mong le e mong kapa kabo e phahlaladitsweng kapa molao o mong le o mong o entsweng ka tlasa Molao ona; ‘‘mohlanka wa mmuso wa phithiso’’ e bolela mohlanka ya ikarabellang wa lefapha la naha le fetisang kabo e sekejulu 4, 5, 6 kapa 8 ho diprovense kapa dimmasepala kapa e sebedise kabo e sekejulung 7 boemong ba mmasepala. (2) Ho hlwaya, taelo kapa kopo e entsweng ho latela Molao ona e tshwanetse e be e le e ngotsweng. (3) Tebiso kabong e nang le dipehelo e lebisa kabong e hlahisitsweng sekejulung se Molaong ona mmoho le lebitso la moralo wa tshebetso. Maikemisetso a Molao

2. Maikemisetso a Molao ona ke ho— (a) nehelana ka karolo e lekanang ya lekgetho le e ntsweng boemong ba naha dikarolong tse tharo tsa mmuso; (b) ho phahamisa ponelopele le netefaletso ya dikabo tsohle ho diprovense le dimmasepala e le hore dikgone ho rala ditekanyetso tsa tsona tsa dilemo le ho phahamisa tshebetso mmoho mahareng a pholisi, moralo le ditekanyetso; le (c) ho phahamisa poneletso le maikarabelo tsamaisong ya ho nehelana ka disebediswa ka ho etsa bonnete hore dikabo tsohle dihlahella ditekanyetsong tsa provense le dimmasepala le ka ho etsa bonnete hore tshebediso ya dikabo tsenang le dipehelo dihlahella ditekanyetsong tsa diprovense le dimmasepala le ho tlalehwa ke dimmasepala le mafapha a diprovense a amohelang. KGAOLO 2 KAROLO E LEKANANG YA DIKABO Karolo e lekanang ya kabo e entsweng boemong ba naha dikarolong tsa mmuso 3. (1) Lekeno le entsweng boemong ba naha selemong sa ditjhelete le tshwanetse le arolelwe naha, provense le dikarolo tsa mmuso wa selehae bakeng la dikarolo tsa dikabo tse lekanang jwalo ka ha ho hlalositswe kholomong A ya sekejulu 1. (2) Tjhebelopele ya karolo ya lekeno le lebelletsweng ho ka etswa selemong sa ditjhelete sa isao le selemo sa ditjhelete sa 2014/15, seo e bile se ikamahanya le nehelano ya selemo ya Molao wa Dikarolo tsa Lekeno bakeng la dilemo tseo tsa ditjhelete tse hlalositswe kholomong B ya sekejulu 1. Karolo e lekanang mahareng a diprovense 4. (1) Karolo e lekanang ya provense ho tswa karolong ya lekeno le entsweng boemong ba naha ho latela selemo sa ditjhelete se hlalositsweng kholomong A ya Sekejulu 2 (2) Tjhebelopele ya karolo ya lekeno lebakeng la provense e nngwe le e nngwe le lebelletsweng ho etswa boemong ba naha bakeng la selemo sa ditjhelete sa isao le selemo sa ditjhelete sa 2014/15, eo e bile e ikamahanya le nehelano ya selemo Molaong wa Dikarolo tsa Lekeno bakeng la dilemo tseo tsa ditjhelete,tse hlalositswe kholomong B ya sekejulu 2. (3) Karolo e lekanang ya kabo ya provense e nngwe le e nngwe e hlalositsweng karolwaneng (1) e tshwanetse ho fetisetswa ho sehlopha sa batho ba kgethuweng bakeng la akhaonto ya ho kenya tjhelete ya setjhaba ya provense ho latela sekejulu sa tefello se hlwauweng ke Letlotlo la Naha karolong 22. 5 10 15 20 25 30 35 40 45 12 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 12 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 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 next financial year and the 2014/15 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 3. (3) Each municipality’s equitable share contemplated in subsection (1) must be transferred to the primary bank account of the municipality in three transfers on 6 July 2012, 30 November 2012 and 22 March 2013, in accordance with a payment schedule determined by the National Treasury in terms of section 22. Shortfalls, excess revenue and additional allocations 6. (1) If actual revenue raised nationally in respect of the financial year falls short of the anticipated revenue set out in Schedule 1, the national government bears the shortfall. (2) If actual revenue raised nationally in respect of the financial year exceeds the anticipated revenue set out in Schedule 1, the excess accrues to the national government, subject to subsection (3), to be used to reduce borrowing or pay debt as part of its share of revenue raised nationally, in addition to its share in Column A of Schedule 1. (3) The national government may— (a) appropriate a portion of its equitable share or excess revenue contemplated in subsection (2) to make further allocations in an adjustments budget to— (i) national departments; or (ii) provinces or municipalities, as a conditional or an unconditional allocation; and (b) increase a conditional allocation to a province or municipality through a virement under section 43 of the Public Finance Management Act or section 28(2)(d) of the Municipal Finance Management Act, as the case may be. 5 10 15 20 25 CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES 30 CHAPTER 3 Part 1 Conditional allocations Conditional allocations to provinces 7. (1) Conditional allocations to provinces in respect of the financial year from the national government’s share of revenue raised nationally are set out in Column A of the following Schedules: (a) Schedule 4, specifying allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets; (b) Schedule 5, specifying specific-purpose allocations to provinces; (c) Schedule 7, specifying allocations-in-kind to provinces for designated special 35 40 programmes; and (d) Schedule 8, specifying funds that are currently not allocated to specific provinces, that may be released to provinces to fund disaster response within GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 1313 No 5 ya 2012 13 Karolo e lekanang karolong ya mmuso wa selehae mahareng a dimmasepala 5. (1) Karolo ya mmasepala o mong le o mong karolong e lekanang ya lekeno le e ntsweng boemong ba naha selemong sa ditjhelete e hlahisitswe kholomong A ya sekejulu 3. (2) Tjhebelopele ya karolo ya lekeno mahareng a dimmasepala le lebelletsweng ho etswa boemong ba naha selemong sa ditjhelete sa isao le selemo sa ditjhelete sa 2014/15 eo e bile e ikamahanya le nehelano ya selemo Melaong ya Dikarolo tsa Lekeno bakeng la dilemo tseo, e hlalositswe kholomong B ya sekejulu 3. (3) Karolo e lekanang ya mmasepala o mong le o mong e hlalositsweng karolwaneng (1) e tshwanetse ho fetisetswa akhaontong ya banka ya mmasepala ka diphithiso tse tharo ka la 6 Phupu 2012, 30 Pudungwane 2012 le ka 22 Hlakubele 2013, ka ho ipapisa le sekejulu sa tefello se hlwauweng ke Letlotlo la Naha ho latela karolo 22. Kgahello, lekeno le eketsehileng le dikabo tse eketsehileng 6. (1) E bang le keno le entsweng boemong ba naha ho latela kgahello selemong sa ditjhelete jwalo ka ha hone ho lebelletswe jwalo ka ha ho hlalositswe sekejulung 1, mmuso wa naha ke ona o tla nka maikarabello kgaellong eo. (2) E bang le keno le entsweng bo emong ba naha le eketsehile selemong sa ditjhelete jwalo ka ha hone ho sa lebellwa le ka ha ho hlalositswe sekejulung 1, keketseho eo e tla eketseha mmusong wa naha, ka tlasa karolwana (3) ho tlatla sebediswa ho fokotsa kadimo kapa ho lefella mekitlane jwalo ka ha e le karolo ya yona ya lekeno le entsweng boemong ba naha, hodimo ha karolo ya yona e kholomong A ya sekejulu1. (3) Mmuso wa naha o ka— (a) aba karolo e nngwe ya karolo e lekanang kapa keketseho ya lekeno le hlalositsweng karolwaneng (2) ho ka etsa dikabo tseding ditekanyetsong tsa phetoho ho— (i) mafapha a mmuso; kapa (ii) diprovense kapa dimmasepala e le kabo e nang le dipehelo kapa e senang dipehelo; le (b) ho eketsa kabo e nang le dipehelo ho provense kapa mmasepala ka ho fetisetsa keketseho ho ya ho moo honang le kgahello ka tlasa karolo 43 ya Public Finance Management Act kapa karolo 28(2)(d) ya Municipal Finance Management Act. KGAOLO 3 DIKABO TSENANG LE DIPEHELO HO DIPROVENSE LE DIMMASEPALENG 5 10 15 20 25 30 35 Karolo 1 Dikabo tsenang le dipehelo Dikabo tsenang le dipehelo Diprovenseng 7. (1) Dikabo tsenang le dipehelo diprovenseng ho latela selemo sa ditjhelete le ho tswa karolong ya lekeno la mmuso wa naha le entsweng boemong ba naha dihlahisitswe kholomong A ya disekejulu tse latelang: 40 (a) Sekejulu 4, e totobatsa dikabo tsa diprovense ho nehelana ka tjhelete bakeng la mananeo kapa mesebetsi e thuswang ka tjhelete ho tswa ditekanyetsong tsa provense; (b) Sekejulu 5, e totobatsa dikabo tse itseng diprovenseng; (c) Sekejulu 7, e totobatsa dikabo bakeng la mananeo a ikgethileng diprovenseng 45 le (d) Sekejulu 8, e totobatsa ditjhelete tse sokang diajelwa diprovense tse itseng, tse kannang tsa nehelwa diprovense ho tlamela koduwa matsatsing a mararo ho 14 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 14 a period from three days up to three months following a declared disaster in terms of the conditions of the Disaster Management Act. (2) An envisaged division of conditional allocations to provinces from the national government’s share of revenue anticipated to be raised nationally for the next financial year and the 2014/15 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). 5 Conditional allocations to municipalities 8. (1) Conditional allocations to local government in respect of the financial year from the national government’s share of revenue raised nationally are set out in Column A of the following Schedules: 10 (a) Schedule 4, specifying allocations to municipalities to supplement the funding of functions funded from municipal budgets; (b) Schedule 6, specifying specific-purpose allocations to municipalities; (c) Schedule 7, specifying allocations-in-kind to municipalities for designated 15 special programmes; and (d) Schedule 8, specifying funds that are currently not allocated to specific municipalities, that may be released to local government or municipalities to fund disaster response within a period from three days up to three months following a declared disaster in terms of the conditions of the Disaster Management Act. (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 next financial year and the 2014/15 financial year, which, with the exception of what is provided in subsection (4) in relation to the Public Transport Infrastructure and Systems Grant, and 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) The National Treasury must, in terms of section 15, publish the share or indicative allocation of each municipality in respect of the local government allocations contemplated in subsections (1)(a) to (d) and (2) in the Gazette. (4) Despite subsection (2), in respect of the Public Transport Infrastructure and Systems Grant, funding which is specifically approved by the National Treasury in relation to transport contracts for capital projects must be regarded as being firm allocations for the next financial year and the 2014/15 financial year that will not be altered downwards in the Division of Revenue Acts in respect of those financial years. (5) (a) Subject to paragraph (b), a municipality may only after obtaining the approval of the National Treasury, pledge, offer as security or commit to a person or institution future conditional allocation transfers due to the municipality for the next financial year and the 2014/15 financial year, for the purpose of securing a loan or any other form of financial or other support from that person or institution. (b) Prior to granting an approval in terms of paragraph (a), the National Treasury must— (i) (ii) inform the relevant transferring national officer of a request by a municipality for approval to pledge, offer as security or commit to a person or institution future conditional allocation transfers due to the municipality as referred to in paragraph (a); and provide a period of three working days for the transferring national officer to provide comment to the National Treasury on the municipality’s request for approval, unless this period is extended by the National Treasury. Part 2 20 25 30 35 40 45 50 Duties of accounting officers in respect of Schedule 4 to 8 allocations Duties of transferring national officer in respect of Schedule 4 allocations 9. (1) The transferring national officer of a Schedule 4 allocation is responsible for— (a) ensuring that transfers to all provinces and municipalities are— (i) deposited only into the primary bank account of a province or 55 municipality; and GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 1515 No 5 ya 2012 15 ya dikgweding tse tharo ho latela koduwa e phatlaladitsweng ho latela dipehelo tsa Disaster Management Act. (2) Tjhebelopele ya karolo ya dikabo tsenang le dipehelo diprovenseng ho tswa karolong ya lekeno la mmuso wa naha le lebelletsweng ho ka etswa boemong ba naha bakeng la selemo sa ditjhelete sa isao le selemo sa ditjhelete sa 2014/15 e ikamahanyang le Melao ya Dikarolo tsa Lekeno tsa selemo dilemong tseo e karolwaneng (1). Dikabo tsenang le dipehelo dimmasepaleng 8. (1) Dikabo tsenang le dipehelo mmusong wa selehae ho latela selemo sa ditjhelete ho tswa karolong ya lekeno la mmuso wa selehae e entsweng boemong ba naha dihlahisitswe kholomong A ya disekejulu tse latelang: (a) Sekejulu 4 se totobatsa ho dimmasepala ho matlafatsa ditjhelete tse nehetsweng mesebetsi ho tswa ditekanyetsong tsa mmasepala; (b) Sekejulu 6 se totobatsa dikabo tse itseng dimmasepaleng; (c) Sekejulu 7 se totobatsa kabo bakeng la mananeo a ikgethileng; le (d) Sekejulu 8 se totobatsa ditjhelete tse sokang diajelwa dimmasepala tse itseng, tse kannang tsa nehelwa mmuso wa selehae kapa dimmasepala ho tlamela koduwa matsatsing a mararo ho ya dikgweding tse tharo ho latela koduwa e phatlaladitsweng le ho latela dipehelo tsa Disaster Management Act. (2) tjhebelopele ya dikarolo tsa dikabo tsenang le dipehelo mmusong wa selehae ho tswa karolong ya lekeno la mmuso wa naha le lebelletsweng ho ka etswa boemong ba naha bakeng la selemo sa ditjhelete sa isao le selemo sa ditjhelete sa 2014/15 le se hlahellang karolwaneng (4) mabapi le Marangrang a Dipalangwang tsa Setjhaba le Letlole, di ka tlasa Melao ya Dikarolo tsa Lekeno ya selemo bakeng la dilemo tseo jwalo ka ha ho hlahisitswe kholomong B ya disekejulu tse karolwaneng (1). (3) Letlotlo la Naha le tshwanetse ho phahlalatsa karolo kapa kabo ya mmasepala o mong le o mong ho latela dikabo tsa mmuso wa selehae tse hlalositsweng karolwaneng (1)(a) ho ya ho (d) le (2) Kuranteng ya mmuso ho latela dintlha tse karolong 15. (4) Le ho senatse karolwana (2) ho latela Marangrang a Dipalangwang tsa Setjhaba le Letlole, thuso ya ditjhelete e dumetsweng ke Letlotlo la Naha kamanong le ditumellano tsa dipalangwang bakeng la diprojeke tse ka sehloohong e tshwanetse e nkuwe e le dikabo tse tsetsepetseng tsa selemo sa ditjhelete sa isao mme selemo sa ditjhelete sa 2014/15 se keke sa fetolwa Melaong ya Dikarolo tsa Lekeno mabapi le dilemo tseo. (5) (a) Mabapi le serapa (b), mmasepala o ka ikana ka mora hore o fumantshwe tumello ya Letlotlo la Naha ho tshepisa ho nehelana ka ho hong e le tiisetso kapa mmasepala o itlame ho motho kapa setheo ka phethiso ya kabo e nang le dipehelo nakong e tlang e tla etswa ke mmasepala selemong sa ditjhelete sa isao le selemo sa ditjhelete sa 2014/15 bakeng la maikemisetso a ho fumantshwa kadimo ya tjhelete kapa tshehetso e nngwe le e nngwe ya ditjhelete le e seng ya ditjhelete ho tswa mothong eo kapa setheong seo. (b) Pele ho nehelwa tumello ho latela serapa (a), Letlotlo la Naha le tshwa ho— (i) tsebisa mohlanka wa phithiso wa naha ka kopo ya mmasepala bakeng la tumello ya ho etsa tshepiso, ho nehelana ka ho hong e le tiisetso kapa ho itlama mothong kapa ho fetisa kabo e nang le dipehelo nakong e tlang e tla etswa ke mmasepala jwalo ka ha ho hlalositswe serapeng (a); le (ii) nehelana ka nako ya matsatsi a mararo bakeng la mohlanka wa naha wa phithiso ho nehelana ka ntlha ho Letlotlo la Naha ka kopo ya mmasepala bakeng la tumello ntle le ha e ba nako e ekeditswe ke Letlotlo la Naha. 5 10 15 20 25 30 35 40 45 Karolo 2 Mesebetsi ya ya ikarabellang ho latela dikabo tse Sekejulung 4 ho ya ho 8 Mesebetsi ya mohlanka wa moamohedi wa naha ho latela dikabo tse Sekejulung 4 50 9. (1) Mesebetsi ya mohlanka wa moamohedi wa naha dikabong tse Sekejulung 4 maikarabelo a ha e ke ho— (a) etsa bonnete hore diphithiso tsohle ho ya diprovenseng le dimmasepaleng di— (i) kenngwa akhaonteng ya sethatho ya banka ya provense kapa mmasepala; 55 le 16 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 16 (ii) made in accordance with the payment schedule approved in terms of section 22, unless allocations are withheld or stopped in terms of section 17 or 18; (c) (d) (b) monitoring expenditure and non-financial performance information on programmes funded by an allocation, in accordance with subsections (2) and (3) and the requirements of the applicable framework; complying with the requirements of the applicable framework; submitting a quarterly performance report within 45 days after the end of each quarter to the National Treasury, in accordance with the requirements of the relevant framework; and evaluating the performance of programmes funded or partially funded by the allocation and the submission of such evaluations to the National Treasury, within four months in respect of a province, and six months in respect of a municipality, after the end of the financial year. (e) (2) (a) Subsection (1)(b) does not apply to the Urban Settlements Development Grant. (b) The transferring national officer must publish the information provided for in terms of section 13(1) in the Gazette, in a format determined by the National Treasury, not later than 28 days after this Act takes effect. (3) With respect to Schedule 4 allocations, any monitoring programme or system that is utilised to monitor expenditure and non-financial performance information funded by an allocation must— (i) (ii) be approved by the National Treasury; not impose any excessive administrative responsibility on receiving officers of provincial departments or municipalities beyond the provision of standard management information; (iii) be compatible and integrated with and not unnecessarily duplicate other relevant and related national and provincial systems; and (iv) be consistent with section 11(2). Duties of transferring national officer in respect of Schedule 5 to 7 allocations 10. (1) A transferring national officer must— (a) not later than 14 days after this Act takes effect, certify to the National Treasury that— (i) allocation frameworks, including conditions and monitoring provisions, are reasonable and do not impose excessive administrative responsibility on receiving provincial departments and municipalities beyond the provision of standard management information; (iii) (ii) monitoring provisions are compatible and integrated with and do not duplicate other relevant and related national, provincial and local systems; in respect of a Schedule 5 allocation, any business plans requested in respect of how allocations will be utilised by a province have been approved prior to the start of the financial year; in respect of a Schedule 6 allocation transferred to a municipality, any business plans requested in respect of how allocations will be utilised by a municipality have been approved prior to the start of the financial year; (iv) (b) (c) in respect of Schedule 5 and 6 allocations— (i) transfer funds only after information required in terms of this Act has been secured and all relevant information has been provided to the National Treasury; transfer funds only in accordance with a payment schedule determined in accordance with section 22; and (ii) (iii) deposit funds only into the primary bank account of a province or municipality, or, where appropriate, into the corporation for public deposits account of a province; and ensure that all other arrangements or requirements as stipulated in this Act or in the relevant framework for the particular allocation necessary for the transfer of an allocation have been complied with prior to the start of the financial year, and are complied with throughout the financial year. (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. 5 10 15 20 25 30 35 40 45 50 55 60 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 1717 No 5 ya 2012 17 (ii) etsa ho latela tefello ya sekejulu se dumelletsweng ho latela karolo 22 ntle le ha eba dikabo dithibetswe kapa ho emiswa ho latela karolo 17 kapa18; (b) beha leihlo tshebediso le lesedi la tshebetso ya mananeo ao e seng a ditjhelete a thuswang ka tjhelete e tswang kabong ho latela karolwana (2) le (3) le ditlhoko tsa moralo wa tshebetso; ikamahanya le ditlhokeho tsa moralo wa tshebetso; (c) (d) nehelana ka tlaleho ya tshebetso ya kotara matsatsing a 45 ka moraho ho pheletso ya kotara e nngwe le e nngwe Letlotlong la Naha ho ikamahentswe le ditlhokeho tsa moralo wa tshebetso; le (e) hlahloba mosebetsi wa mananeo a thuswang ka ditjhelete tse tswang kabong le ho nehelana ka dihlahlobo tse jwalo Letlotlong la Naha dikgweding tse nne ha e le provense, dikgweding tse tshelela ha e le mmasepala, ka moraho ho pheletso ya selemo sa ditjhelete. (2) (a) Karolwana (1)(b) ha e sebetse Letloleng la Ntshetsopele ya Bodulo. (b) Mohlanka wa phithiso wa naha o tshwanetse ho phatlalatsa lesedi ho latela karolo 13(1) koranteng ya mmuso ka tsela e hlwauweng ke Letlotlo la Naha ka mora matsatsi a sa feteng a 28 ka mora hore Molao ona o kene tshebetsong. (3) Ho latela dikabo tse Sekejulung 4, mofuta o fe kapa o fe o sebediswang ho ka beha tshebediso leihlo le lesedi la tshebetso ya mananeo ao e seng a ditjhelete a thuswang ka tjhelete e tswang kabong a tshwanetse ho— (i) dumellwa ke Letlotlo la Naha; (ii) se hatelle boikarabello bofetisang ho bahlanka ba amohelang ba mafapha a provense kapa dimmasepala ka nqane ho nehelano ya boemo ba taolo ya lesedi; sebetsa mmoho le ho se phethaphethe mekgwa ya tshebetso ya naha le diprovense ho sa hlokahale; le tsamaisane mmoho le karolo 11(2). (iii) (iv) Mesebetsi ya moamohedi wa phithiso wa naha ho latela dikabo tse Sekejulung 5 ho ya ho 7 10. (1) Mesebetsi ya moamohedi wa phithiso wa naha o tshwanetse ho— (a) netefatsa ho Letlotlo la Naha pele ho matsatsi a 14 a feta le ka mora hore Molao ona o kene tshebetsong hore— (i) meralo ya tshebetso ya kabo e ya utlwahala mme ha e hatelle maikarabello a tsamaiso e fetelletseng mafapheng a amohelang a diprovense le a dimmasepala ka nqane ho nehelano ya boemo ba taolo ya lesedi; (ii) dinehelano tsa ho beha leihlo disebetse mmoho le ho se phethaphethe mekgwa ya tshebetso ya naha, diprovense le selehae; (iii) ho latela kabo e Sekejulung 5, leano le leng le le leng la kgwebo le kopuweng ho latela mokgwa oo dikabo ditlang ho sebediswa ka teng ke provense di dumetswe pele ho qaleho ya selemo sa ditjhelete; (iv) ho latela kabo e fetiseditsweng mmasepaleng Sekejulung 6, leano le leng le le leng la kgwebo le kopuweng ho latela mokgwa oo dikabo ditlilong ho sebediswa ka ona ke mmasepala, e dumetswe pele ho qaleho ya selemo sa ditjhelete; (b) ho latela dikabo tse Sekejulu 5 le 6— (i) ho fetisa ditjhelete ha feela lesedi le hlokahalang le fumanehile mme le nehetswe Letlotlo la Naha ho latela Molao ona; (ii) ho fetisa ditjhelete ho latela Sekejulu sa tefello se hlwauweng ho latela karolo 22; le (iii) ho kenya tjhelete akhaontong ya sethatho ya banka ya provense kapa mmasepala kapa moo ho hlokahalang akhaontong ya provense ya setjhaba e hlokomelwang ke batho ba kgethuweng; le (c) ho etsa bonnete hore ditlhophiso kapa ditlhoko tsohle jwalo ka ha ho hlalositswe Molaong ona kapa moralo o mong wa tshebetso lebakeng la kabo e itseng e hlokahalang bakeng la ho ka fetiswa, diikamahantse le selemo sa ditjhelete pele se qala mme ho ikamahantswe le selemo sa ditjhelete ka nako tsohle. (2) Mohlanka wa phithiso wa naha o tshwanetse ho nehelana ka lesedi le ditokomane tse hlaloswang karolwaneng (1)(a) ho Letlotlo la Naha matsatsing a 14 ka mora hore Molao ona o kene tshebetsong. 5 10 15 20 25 30 35 40 45 50 55 60 18 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 18 (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, the transferring national officer must take note of any notice in terms of section 30(1) from the National Treasury outlining the details of the account for each province or municipality. (5) The transferring national officer of a Schedule 6 allocation is responsible for monitoring expenditure and non-financial performance information on programmes funded by an allocation. (6) Despite anything to the contrary contained in any law, a transferring national officer must in respect of any allocation, as part of the report contemplated in section 40(4)(c) of the Public Finance Management Act, not later than 20 days after the end of each month, and in the format determined by the National Treasury, submit to the National Treasury information for the month reported on and for the financial year up to the end of that month on— (a) (b) (c) (d) (e) (f) the amount of funds transferred to a province or municipality; the amount of funds withheld or stopped from any province or municipality, 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; the actual expenditure incurred by the province or municipality in respect of a Schedule 5 or 6 allocation; the actual expenditure incurred by the transferring national officer in respect of a Schedule 7 allocation; any matter or information that may be prescribed in the relevant framework for the particular allocation; and such other matters as the National Treasury may determine. (7) A transferring national officer must submit a quarterly performance report within 45 days after the end of each quarter to the National Treasury, in accordance with the requirements of the relevant framework. (8) The transferring national officer must evaluate the performance of programmes funded or partially funded by the allocation and submit such evaluations to the National Treasury, within four months in respect of a province, and six months in respect of a municipality, after the end of the financial year. 5 10 15 20 25 30 (9) The transferring national officer for the Human Settlements Development Grant, 35 in consultation with the receiving officer and the National Treasury, must— (a) determine the allocations for the Medium Term Expenditure Framework period from the Human Settlements Development Grant for each municipality that has level one and two accreditation; and submit those allocations to the National Treasury not later than 28 days after this Act takes effect. (b) (10) The transferring national officer must publish the allocations referred to in subsection (9) in the Gazette within 14 days after submitting the allocations to the National Treasury. Duties of receiving officer in respect of Schedule 4 allocations 11. (1) A receiving officer of a Schedule 4 allocation is responsible for— (a) complying with the framework for a Schedule 4 allocation as published in terms of section 15; and the manner in which a Schedule 4 allocation is allocated and spent. (b) (2) The receiving officer of a municipality must— (a) ensure and certify to the National Treasury that the municipality— 40 45 50 (i) indicates or, funded or partially funded by this allocation in its annual budget; and if required, exclusively appropriates each programme (ii) makes public, in accordance with the requirements of section 21A of the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000), 55 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 1919 No 5 ya 2012 19 (3) Moamohedi wa phithiso wa naha ya sokang a ikamahanya le karolwana (1) o tshwanetse ho fetisa kabo ka tsela eo Letlotlo la Naha le laetseng ka teng ho kenyeleditse ho fetisa kabo e le kabo e senang dipehelo. (4) Pele phithiso ya kabo ya pele e etswa, mohlanka wa phithiso wa naha o tshwanetse ho elellwa tsebiso e nngwe le e nngwe ho latela karolo 30(1) ya Letlotlo la Naha e hlalosang dintlha tsa diakhaonto tsa provense kapa mmasepala o mong le o mong. (5) Moamohedi wa phithiso wa naha kabong e Sekejulung 6, maikarabelo a hae ke ho beha leihlo tshebediso ya tjhelete le mananeo ao e seng a ditjhelete a thuswang ka tjhelete e tswang kabong. (6) Ho natsa ho hong le ho hong kgahlano le se ka hare ho molao o mong le o mong le ho latela kabo e nngwe le e nngwe, mohlanka wa phithiso wa naha o tshwanetse ho nehelana ka lesedi Letlotlong la Naha bakeng la kgwedi eo ho tlalehilweng ka yona le bakeng la selemo sa ditjhelete ho fihlela bofelong ba kgwedi eo, e le karolo ya tlaleho e hlalositsweng karolong 40(4)(c) ya Public Finance Management Act matsatsing a sa feteng a 20 ka mora bofelo ba kgwedi e nngwe le e nngwe ka mokgwa o tlabe o hlwauwe ke Letlotlo la Naha ka— (a) palo ya tjhelete e fetiseditsweng provenseng le mmasepaleng; (b) palo ya ditjhelete tse emisitsweng kapa tse thibetsweng ho tswa provenseng kapa mmasepaleng o mong le o mong, mabaka a ho emisa kapa ho thibela le mehato e nkuweng ke mohlanka wa phithiso wa naha le mohlanka ya amohelang ho ka sebetsana le dintlha kapa mabaka a entseng ho emiswe kapa ho thibelwe tefello; tahlehelo ya tshebediso e fumanweng ke provense kapa mmasepala ho latela kabo e sekejulung 5 kapa 6; tahlehelo ya tshebediso e fumanweng ke moamohedi wa phithiso wa naha ho latela kabo e sekejulung 7; lesedi kapa ntlha e nngwe le e nngwe e hlalositsweng moralong wa tshebetso bakeng la kabo e itseng; le dintlha tse ding tse tla hlwauwa ke Letlotlo la Naha. (d) (e) (c) (f) (7) Moamohedi wa phithiso wa naha o tshwanetse ho nehelana ka tlaleho ya tshebetso ya hae ya kotara matsatsing a 45 ka mora kotara e nngwe le e nngwe Letlotlong la Naha ho latela ditlhoko tsa moralo wa tshebetso. (8) Moamohedi wa naha wa phithiso o tshwanetse ho hlahloba tshebetso ya mananeo a thusitsweng ka ditjhelete kapa a thusitsweng ha nyane ka ditjhelete tsa kabo le ho nehelana ka dihlahlobo ho Letlotlo la Naha dikgweding tse nne ho diprovense le dikgweding tse tsheletseng ho dimmasepala ka mora pheletso ya selemo sa ditjhelete. (9) Moamohedi wa phithiso wa naha bakeng la Letlole la Ntshetshopele ya Bodulo ba Batho ka kopanelo le mohlanka ya amohelang le Letlotlo la Setjhaba ba tshwanetse ho— (a) ho hlwaya dikabo bakeng la Mokgwa wa tshebetso Tshebedisong ya Tjhelete ya Nako e Mahareng ho tswa ho Letlole la Ntshetsopele ya Bodulo bakeng la mmasepala o mong le o mong o nang le tumello ya boemo ba pele kapa ba bobedi; le (b) ho nehelana ka dikabo tseo ho Letlotlo la Naha pele matsatsi a 28 a feta ka mora hore Molao ona o kene tshebetsong. (10) Mohlanka wa phithiso wa naha o tshwanetse ho phatlalatsa dikabo tse hlalositsweng karolwaneng (9) e koranteng ya mmuso matsatsing a 14 ka mora ho nehelana ka dikabo ho Letlotlo la Naha. Mesebetsi ya moamohedi ho latela dikabo tse Sekejulu 4 5 10 15 20 25 30 35 40 45 11. (1) Mohlanka ya amohelang ho latela kabo e sekejulung 4 o ikarabella bakeng 50 la— (a) ho ikamahanya le moralo wa tshebetso bakeng la dikabo tse Sekejulung 4 jwalo ka ha ho phahlaladitswe ho latela karolo 15 le (b) mokgwa oo kabo e Sekejulung 4 e nehetsweng ka teng le ho sebediswa. (2) mohlanka ya amohelang wa mmasepala o tshwanetse ho— (a) etsa bo nnete le ho netefaletsa Letlotlo la Naha hore mmasepala— 55 (i) o bontsha nehelano le lenaneo le leng le le leng le thuswang ka tjhelete kapa le thuswang ha nyane ka tjhelete ho tswa kabong ya tekanyetso ya yona ya selemo; mme (ii) o phatlalatsa dipehelo le lesedi le leng ho latela kabo le ho latela karolo 21A ya Molao wa Mekgwa ya Mmasepala e le ho nolofatsa tekanyo ya 60 20 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 20 the conditions and other information in respect of the allocation, to facilitate performance measurement and the use of required inputs and outputs; (b) (ii) report to the transferring national officer, the relevant provincial treasury and the National Treasury, on— (i) spending and financial performance against programmes funded by a Schedule 4 allocation, other than the Urban Settlements Development Grant; and in the case of the Urban Settlements Development Grant, spending and financial performance against the municipality’s entire capital budget and performance against the targets stipulated in the infrastructure performance framework that is required in terms of the framework, when the municipality prepares its monthly budget statements as required in terms of section 71 of the Municipal Finance Management Act for the months of September 2012, December 2012, March 2013 and June 2013; and (c) within 30 days after the end of each quarter, report to the transferring national officer and the National Treasury on— (i) non-financial performance against programmes, in respect of Schedule 4 allocations other than the Urban Settlements Development Grant; and (ii) performance for that quarter against the targets stipulated in the infrastructure performance framework that is required in terms of the framework, in respect of the Urban Settlements Development Grant. (3) The National Treasury must make the report submitted to it in terms of subsection (2)(b) or (c) available to any other national departments that have responsibilities relating to the allocation. (4) The receiving officer in a province must— (a) (b) submit, as part of the report required in section 40(4)(c) of the Public Finance treasury and the reports to the relevant provincial Management Act, transferring national officer on spending and performance against programmes; and submit a quarterly performance report within 30 days after the end of each quarter to the relevant provincial treasury, the National Treasury and the transferring national officer. (5) The receiving officer must report against programmes funded or partially funded by a Schedule 4 allocation against the relevant framework in its annual financial statements and annual report. (6) (a) The receiving officer must, within two months after the end of the financial year, and where relevant, the municipal financial year, evaluate the performance of the province or municipality, as the case may be, in respect of programmes funded or partially funded by an allocation and submit such evaluation to the transferring national officer and the relevant provincial treasury. (b) Municipalities that receive the Urban Settlements Development Grant must report expenditure and non-financial performance information against their capital budgets, in accordance with the requirements of section 71 of the Municipal Finance Management Act. (c) With respect to the Urban Settlements Development Grant, reporting on performance will be based on the infrastructure budget of the municipality concerned. Duties of receiving officer in respect of Schedule 5, 6 or 8 allocation 12. (1) The receiving officer of a Schedule 5, 6 or 8 allocation must ensure compliance with the requirements of the relevant framework. (2) The relevant receiving officer must, in respect of a Schedule 5, 6 or 8 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 the section 40(4)(c) 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 the section 71 report to the relevant provincial treasury, the National Treasury and the transferring national officer; and a province or a municipality, submit a quarterly performance report within 30 days after the end of each quarter to the relevant provincial treasury, the National Treasury and the transferring national officer. (c) 5 10 15 20 25 30 35 40 45 50 55 60 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 2121 No 5 ya 2012 21 (b) tshebetso le tshebediso ya tse kenngwang le tse ntshwang tse hlokahalang; tlaleho ho mohlanka wa phithiso wa naha, letlotlo la provense le Letlotlo la Naha ka— (i) tshebediso le tshebetso ya ditjhelete kgahlano le mananeo a thusitsweng ka ditjhelete tsa kabo e Sekejulung 4 ntle le Letlole La Ntshetsopele ya Bodulo; le (ii) ntlheng ya Letlole la Ntshetsopele ya Bodulo, tshebediso le tshebetso ya ditjhelete kgahlano le tekanyetso yohle ya mmasepala ha mmoho le tshebetso kgahlano le diphihlello tse hlahisitsweng moralong wa tshebetso ya marangrang, ha mmasepala o hlophisa ditlaleho tsa ditekanyetso tsa teng tsa kgwedi le kgwedi jwalo ka ha ho tse hlokahalang ho latela karolo 71 ya Molao wa Municipal Finance Management Act bakeng la kgwedi ya Lwetse 2012, Tshitwe 2012, Hlakubele 2013 le Phupjane 2013; le (c) ho tlalehela mohlanka wa phithiso wa naha le Letlotlo la Naha matsatsing a 30 ka mora kotara e nngwe le e nngwe e fihle pheletsong ka— (i) tshebetso e seng ya ditjhelete kgahlano le mananeo ho latela dikabo tse Sekejulu 4 ntle le Letlole la Ntshetsopele ya Bodulo; le tshebetso ya kotara eno kgahlano le tse hlokang ho ka fihlellwa tse hlalositsweng tshebetsong ya moralo wa tshebetso ya marangrang ho latela Letlole la Ntshetsopele ya Bodulo. (ii) (3) Letlotlo la Naha le tshwanetse ho etsa tlaleho e e nehetsweng ho fumaneha ho lefapha le leng le le leng la naha le nang le maikarabelo a amanang le a kabo ho latela karolwana (2)(b) kapa (c). (4) Mohlanka ya amohelang wa provense o tshwanetse ho— (a) nehelana ka ditlaleho ho letlotlo la provense le ho mohlanka wa phithiso wa naha ka tshebediso le tshebetso kgahlano le mananeo e le karolo ya tlaleho e hlokahalang karolong 40(4)(c) ya Molao wa Public Finance Management Act; le (b) ho nehelana ka tlaleho ya tshebetso ya kotara matsatsing a 30 ka mora kotara e nngwe le e nngwe e fihle pheletsong ho letlotlo la provense, mohlanka wa phithiso wa naha le Letlotlo la Naha. (5) Mohlanka ya amohelang o tshwanetse ho tlaleha kgahlano le mananeo a thuswang ka ditjhelete kapa a thuswang ha nyane ka ditjhelete ke kabo ya Sekejulu 4 kgahlano le moralo wa tshebetso ditlalehong tsa selemo le ditlalehong tsa ditjhelete tsa selemo. (6) (a) Mohlanka ya amohelang o tshwanetse ho hlahloba tshebetso ya provense kapa mmasepala mananeong a thusitsweng ka ditjhelete kapa mananeo a thusitsweng ha nyane ka ditjhelete ke kabo mme a nehelane ka tlaleho eo ho mohlanka wa phithiso wa naha le letlotlo la provense dikgweding tse pedi ka mora pheletso ya selemo sa ditjhelete le selemo sa ditjhelete sa mmasepala. (b) Dimmasepala tse fumantshwang Letlole la Ntshetsopele ya Bodulo ditshwanetse ho tlaleha tshebediso ya tjhelete le lesedi la tseo e seng tsa tjhelete kgahlano le ditekanyetso tse ka sehloohong ho ipapisitswe le ditlhoko tse karolong 71 tsa Municipal Finance Management Act. (c) Tlaleho ya tshebetso e tlabe e itshetlehile ho tekanyetso ya marangrang a mmasepala oo. Mesebetsi ya mohlanka ya amohelang ho latela kabo e Sekejulung 5, 6 kapa 8 12. (1) Mohlanka ya amohelang kabo ya Sekejulu 5, 6 kapa 8 o tshwanetse ho netefatsa ho ikamahanya le ditlhoko tsa moralo wa tshebetso. (2) Mohlanka ya amohelang o tshwanetse, ho latela kabo e Sekejulung 5, 6 kapa 8 e fetiseditswe ho— (a) provense e le karolo ya tlaleho e hlokahalang e karolong 40(4)(c) ya Molao wa Public Finance Management Act e tlaleha ka dintlha tse karolwaneng (3) mme ho nehelanwe ka khopi ya tlaleho ya karolo 40(4)(c) ho letlotlo la provense le mohlanka wa phithiso wa naha; (b) mmasepala e le karolo ya tlaleho e hlokahalang ho latela dintlha tse karolong 71 tse Molaong wa Municipal Finance Management Act, e tlalehe dintlha tse karolwaneng (4) le ho nehelana ka khopi ya tlaleho ya karolo 71 ho letlotlo la provense, Letlotlo la Naha le mohlanka wa phithiso wa naha; le (c) provense kapa mmasepala ho nehelana ka tlaleho ya tshebetso ya kotara matsatsing a 30 ka mora mafelo a kotara e nngwe le e nngwe ho mohlanka wa phithiso wa naha le ho Letlotlo la Naha. 5 10 15 20 25 30 35 40 45 50 55 60 22 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 22 (3) A report by a province in terms of subsection (2)(a) must set out for that month and for the financial year up to the end of that month— (a) (b) (c) (d) (e) (f) the amount received by the province; the amount of funds stopped or withheld from the province; the actual expenditure by the province in respect of a Schedule 5 allocation; 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 such a 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 an allocation provided for in a framework, based on the available information at the time of reporting; (g) an explanation of any material problems experienced by the province regarding an allocation which has been received and a summary of the steps taken to deal with such problems; (h) any matter or information that may be prescribed in the relevant framework for the particular allocation; and such other issues and information as the National Treasury may determine. (i) 5 10 15 (4) A report by a municipality in terms of subsection (2)(b) must set out for that month 20 and for the 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 from the municipality; the extent of compliance with this Act and with the conditions of an allocation or part of an allocation provided for in a framework; (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 matter or information that may be prescribed in the relevant framework for the particular allocation; and such other issues and information as the National Treasury may determine. (e) (f) (5) A receiving officer must, within two months after the end of the financial year, and where relevant, the municipal financial year, evaluate its performance in respect of programmes or functions funded or partially funded by an allocation and submit such evaluation to the transferring national officer. (6) The receiving officer of the Human Settlements Development Grant, in consultation with the transferring national officer, must publish in the Gazette within 14 days of this Act taking effect, the expenditure planned from the Human Settlements Development Grant, over the Medium Term Expenditure Framework period per municipality with level one and level two accreditation, separately indicating the spending to be undertaken directly by the province, as well as transfers to each municipality. Duties of receiving officer in respect of infrastructure conditional allocations to provinces 13. (1) Receiving provincial departments for the Education Infrastructure Grant, the Health Infrastructure Grant and the Provincial Roads Maintenance Grant must provide the transferring national officer, not later than 14 days after this Act takes effect, with a list of infrastructure projects for education, health and roads that will be fully or partially funded from the allocations during the 2012/13 and 2014/15 financial years, in a format that will be determined by the National Treasury. (2) Receiving officers of the Health Infrastructure Grant, Education Infrastructure Grant, Hospital Revitalisation Grant, Nursing Colleges and Schools Grant and the Provincial Roads Maintenance Grant are responsible for— (a) submitting to the transferring national officer and the National Treasury prior to 3 September 2012 or another date agreed to in writing by the National Treasury and the transferring national officer, approved organisational structures which— (i) are in compliance with any directives by the Minister for the Public Service and Administration relevant to infrastructure delivery in the sector; and 25 30 35 40 45 50 55 60 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 2323 No 5 ya 2012 23 (3) Tlaleho ya provense ho latela karolwana (2)(a) e tshwanetse ho hlalosa bakeng la kgwedi eo le bakeng la selemo sa ditjhelete ho fihlela kgwedi eo e fela— tshebediso ya provense ho latela kabo ya Sekejulu 5; (a) palo eo provense e e fumaneng; (b) palo ya ditjhelete tse emisitsweng kapa tse thibetsweng ho tswa provenseng; (c) (d) palo e fetiseditsweng ho setheo se seng le se seng sa naha kapa setjhaba ho ka kenya tshebetsong mananeo a thuswang ka ditjhelete ke kabo ya Sekejulu 5 boemong ba provense kapa ho thusa provense ho ka kenya tshebetsong lenaneo le jwalo; 5 (e) dipalopalo tse fumanehang mabapi le tshebediso ya ditjhelete ke setheo sa 10 (f) (g) setjhaba se hlahellang serapeng (d); bohlokwa ba ho ikamahanya le Molao ona le maemo a kabo a hlahellang moralong wa tshebetso a itshetlehile ho lesedi le teng nakong ya tlaleho; tlhaloso ya mathatha a mang le a mang a fumanweng ke provense mabapi le kabo e seng e fumanwe le kgutsufatso ya mehato e nkuweng ho sebetsana le mathata a kang ana; (h) ntlha e nngwe le e nngwe kapa lesedi le ka hlaloswang moralong wa tshebetso bakeng la kabo e itseng; le dintlha tse ding le tseding le lesedi jwalo ka ha Letlotlo la Naha le ka hlwaya. (4) Tlaleho ya mmasepala ho latela karolwana (2)(b) e tshwanetse ho hlalosa bakeng (i) 15 20 la kgwedi eo le bakeng la selemo sa ditjhelete ho fihlela kgwedi eo e fela— (a) palo eo mmasepala e e fumaneng; (b) palo ya ditjhelete tse emisitsweng kapa tse thibetsweng ho tswa mmase- paleng; (c) bohlokwa ba ho ikamahanya le Molao ona le maemo a kabo kapa karolo ya 25 (d) kabo eo ho nehelanweng ka yona moralong wa tshebetso; tlhaloso ya mathatha a mang le a mang a fumanweng ke mmasepala mabapi le kabo e seng e fumanwe le kgutsufatso ya mehato e nkuweng ho sebetsana le mathatha a kang ana; (e) ntlha e nngwe le e nngwe kapa lesedi le ka hlaloswang moralong wa tshebetso 30 (f) bakeng la kabo e itseng; le dintlha tseding le tseding le lesedi jwalo ka ha Letlotlo la Naha le ka hlwaya. (5) Mohlanka ya amohelang o tshwanetse ho hlahloba tshebetso ya yona mananeong le tshebetsong e tsheheditsweng ka ditjhelete kapa e tsheheditsweng ha nyane ka ditjhelete tsa kabo mme a nehelane ka hlahlobo e jwalo mohlankeng wa phithiso wa naha dikgweding tse pedi ka mora hore selemo sa ditjhelete se fele le e bang ho hlokahala le selemo sa ditjhelete sa mmasepala. (6) Mohlanka ya amohelang wa Letlole la Ntshetsopele ya Bodulo o tshwanetse ho phatlalatsa koranteng ya mmuso matsatsing a 14 Molao ona o kene tshebetsong leano la tshebediso ho tswa Letloleng la Ntshetsopele ya Bodulo, ho tswa nakong e seng telele e balletsweng tshebedisong ya tjhelete moralong wa tshebetso mmasepaleng o nang le tumello ya boemo ba pele le ba bobedi le ho bontsha karohano tshebedisong e tla e tswa ke provense ha mmoho le diphithiso ka ho otloloha ho mmasepala ka nngwe. 35 40 Mesebetsi ya moamohedi ho latela dipehelo tsa dikabo tsa marangrang diprovensing 45 13. (1) Mafapha a amohelang a provense bakeng la Letlole la Marangrang a Thuto, Letlole la Marangrang a Bophelo bo botle le Letlole la Tlhokomelo ya Ditsela tsa Provense ditshwanetse ho nehela mohlanka wa phithiso wa naha lenane la diprojeke tsa marangrang bakeng la thuto, bophelo bo botle le ditsela tse tla tshehetswa ka botlalo kapa ha nyenyane ho tswa dikabong tsa selemo sa ditjhelete sa 2012/2013 le 2014/15 ka mokgwa o tlabe o hlwauwe ke Letlotlo la Naha matsatsing a sa feteng 14 ka mora hore Molao ona o kene thebetsong. (2) Mohlanka ya amohelang wa Letlole la Marangrang a Bophelo bo botle, Letlole la Marangrang a Thuto, Letlole la ho matlafatsa sepetlele, Letlolo la Tlhokomelo ya Ditsela tsa Provense le Letlole la Dikholeje tsa Baoki le Dikolo diikarabella bakeng la— (a) ho nehelana ho mohlanka wa phithiso wa naha le Letlotlo la Naha pele ho 3 Lwetse 2012 kapa letsatsi le leng leo ho dumellanweng ka lona le ngotsweng ke Letlotlo la Naha le mohlanka wa phithiso wa naha mekgatlo e dumelletsweng e— (i) ikamahanyang le taelo e nngwe le e nngwe ya Letona bakeng la Ditshebeletso tsa Setjhaba le Tsamaiso tse bapileng le phano ya marangrang sekthareng le 50 55 60 24 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 24 (ii) include— (aa) an indication of the number of posts per profession and the highest educational qualifications of the incumbent and years of experience in the management or operationalisation of infrastructure in the public service; and (bb) an indication of the number of vacancies and existing positions filled; (b) ensuring that all infrastructure expenditure partially or fully funded by conditional allocations is reported through the Project and Asset Segment in the Standard Chart of Accounts; (c) maintaining up to date databases of all contracts that are fully or partially funded by conditional allocations that are compliant with the Register of Projects and i-Tender system; and (d) ensuring that infrastructure projects comply with best practise standards and guidelines contained in Practice Note 22 that was issued in terms of section 5 of the Construction Industry Development Board Act, 2000 (Act No. 38 of 2000). (3) Non-compliance with any of the requirements in subsection (1) or (2) that is discovered by the National Treasury or the transferring national officer during the 2012/13 financial year may result in the withholding or stopping of the relevant allocation in terms of sections 17 and 18. (4) (a) The receiving officer of the Education Infrastructure Grant, the Provincial Roads Maintenance Grant or the Health Infrastructure Grant must, within two months after the end of the financial year, evaluate the performance of the province in respect of programmes funded or partially funded by those allocations, and submit such evaluation to the transferring national officer and the relevant provincial treasury. (b) Provinces that receive the Education Infrastructure Grant, the Provincial Roads Maintenance Grant or the Health Infrastructure Grant must report expenditure and non-financial performance information against their infrastructure budgets, in accor- dance with the requirements of section 32 of the Public Finance Management Act. (c) Reporting on performance referred to in paragraph (b) must be based on the infrastructure budget of the province concerned. Duties in respect of annual financial statements and annual reports for 2012/13 14. (1) The 2012/13 financial statements of a national department transferring any funds in respect of an allocation set out in Schedule 4, 5, 6 or 8 must, in addition to any requirements in terms of any other applicable law— (a) (b) indicate the total amount of that allocation transferred to a province or municipality; indicate the transfers, if any, that were withheld or stopped in respect of each province or municipality; indicate any re-allocations by the National Treasury in terms of section 19; (c) (d) certify that all transfers to a province or municipality were deposited into the primary bank account of a province or municipality or, where appropriate, into the corporation for public deposits account of a province; and indicate the funds, if any, utilised for the administration of the allocation by the receiving officer. (e) (2) The 2012/13 annual report of a national department transferring any funds in respect of an allocation set out in Schedule 4, 5, 6 or 8 must, in addition to any requirements in terms of any other applicable law, indicate— (a) (b) the reasons for the withholding or stopping of any transfers to a province or municipality; to what extent provinces or municipalities were monitored for compliance with this Act and the conditions of an allocation provided for in the relevant framework; (c) to what extent the allocation achieved its objectives and outputs; and (d) any non-compliance with this Act or the relevant framework, and the steps taken to deal with such non-compliance. 5 10 15 20 25 30 35 40 45 50 55 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) 25 (ii) ho kenyeletsa tse latelang— No. 35361 2525 No 5 ya 2012 (aa) pontsho ya palo ya dikgeo tsa mosebetsi lekaleng ka leng le mangolo a thuto a phahameng a ya nkileng sekgeo le dilemo tsa tsebo bolaoding kapa tshebedisong ya marangrang setjhabeng; le (bb) pontsho ya palo ya dikgeo tsa mesebetsi le dikgeo tse seng dikwetswe; (b) ho etsa bonnete hore tshebediso yohle ya marangrang a tsheheditsweng ka ditjhelete ka botlalo kapa hanyane ke dikabo tsenang le dipehelo ditlalehilwe ka karolo ya Thepa le Projeke ho Tjhate ya kemo ya Diakhaonto; (c) ho hlokomela lesedi le nakong la ditumellano tsohle tse thusitsweng ka ho phethahala kapa hanyane ke dikabo tsenang le dipehelo tse ikamahantseng le Ngodiso ya Diprojeke le mokgwa wa i-Tender; le (d) ho etsa bonnete hore diprojeke tsa marangrang diikamahanya le tshebetso ya mantlha le tataiso e kahara Tshebetso 22 e ileng ya nehelwa ho latela karolo 5 ya Moalo wa Lekgotla la Ntshetsopele ya Indasteri ya Kaho wa 2000 (Molao 38 wa 2000). (3) Ho se ikamahanye le ditlhoko tse karolwaneng (1) kapa (2) tse utullutsweng ke Letlotlo la Naha kapa mohlanka wa phithiso wa naha nakong ya selemo sa ditjhelete sa 2012/13 ho ka baka ho emiswa kapa ho thibelwa ha kabo ho latela karolo 17 le 18. (4) (a) Mohlanka ya amohelang wa Letlole la Marangrang a Thuto, Letlole la Tlhokomelo ya Ditsela tsa Provense kapa Letlole la Marangrang a Bophelo bo botle ba tshwanetse ho hlahloba tshebetso ya provense mananeong a tshehetswang ke dikabo ka ho phethahala kapa ha nyane mme a nehelane ka dihlahlobo tseo ho mohlanka wa phithiso wa naha le ho letlotlo la provense. (b) Diprovense tse fumanang Letlole la Marangrang a Thuto, Letlole la Marangrang a Tlhokomelo ya Ditsela Provenseng kapa Letlole la Marangrang a Bophelo bo botle ditshwanetse ho tlaleha tshebediso ya tjhelete le lesedi la tshebetso ya tseo e seng tsa tjhelete kgahlano le ditekanyetso tsa marangrang ho latela ditlhoko tse karolong 32 ya Public Finance Management Act. (c) Ho tlaleha tshebetso e hlaloswang serapeng (b) ho tshwanetse ho itshetlehwe ho tekanyetso ya marangrang a provense e amehang. Mesebetsi ya ditlaleho tsa ditjhelete tsa selemo le ditlaleho tsa selemo tsa 2012/13 14. (1) Ho dimo ha ditlhoko tse ding le tse ding ho latela molao o sebetsang, ditlaleho tsa ditjhelete tsa 2012/13 tsa lefapha la naha le fetisang matlole a mang le a mang a kabo e Sekejulung 4, 5, 6 kapa 8 ditshwanetse ho— (a) bontsha palo kaofela ya kabo e fetiseditsweng provenseng kapa mmasepaleng; (b) bontsha diphithiso tse ileng tsa emiswa kapa ho thibelwa, e bang dibile teng, provenseng kapa mmasepaleng o mong le o mong; (c) bontsha dikabo tse entsweng hape ke Letlotlo la Naha ho latela karolo 19; (d) ho netefatsa hore diphithiso tsohle ho diprovense kapa mmasepala di kentswe akhaontong ya sethatho ya banka ya provense kapa mmasepala kapa akhaontong ya ho kenya tjhelete ya setjhaba ya provense e hlokometsweng ke bakgethuweng; le (e) mohlanka ya amohelang ho bontsha matlole, e bang a le teng, a sebedisitsweng bakeng la tsamaiso ya kabo. (2) Ho dimo ha ditlhoko tseding le tseding ho latela molao o sebetsang, ditlaleho tsa ditjhelete tsa 2012/13 tsa lefapha la naha le fetisang matlole a mang le a mang a kabo e Sekejulung 4, 5, 6 kapa 8 ditshwanetse ho— (a) mabaka bakeng la ho hanelwa kapa ho thibelwa ha phithiso ho provense kapa 5 10 15 20 25 30 35 40 45 50 mmasepala; (b) hore diprovense le dimmasepala di beuwe leihlo ho le ho kae bakeng la ho ikamahanya le Molao ona le dipehelo tsa kabo e moralong wa tshebetso; (c) hore kabo e fihletse maikemisetso le sephetho sa yona ho le ho kae; le (d) ho se ikamahanye le Molao ona kapa moralo wa tshebetso le mehato e 55 nkuweng bakeng la ho sebetsana le ho se ikamahanye hona. 26 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 26 (3) The 2012/13 financial statements of a provincial department receiving an allocation in terms of Schedule 4, 5 or 8 must, in addition to any requirements in terms of any other applicable law— (a) (b) (c) indicate the total amount of all allocations received; indicate the total amount of actual expenditure on all allocations except Schedule 4 allocations; and certify that all transfers in terms of this Act to the province were deposited into the primary bank account of the province or, where appropriate, into the corporation for public deposits account of a province. (4) The 2012/13 annual report of a provincial department receiving an allocation in terms of Schedule 4, 5 or 8 must, in addition to any requirements in terms of any other applicable law— (a) (b) (c) indicate to what extent the provincial department complied with the provisions of this Act and met the conditions provided for in the relevant framework of such an allocation; indicate the steps taken to deal with non-compliance with any of the provisions of this Act or the conditions provided for in the relevant framework of such an allocation; indicate the extent to which the objectives and outputs of the allocation were achieved; (d) contain any other information that may be specified in the relevant framework for the allocation; and contain such other information as the National Treasury may determine. (e) (5) The 2012/13 financial statements and annual report of a municipality must be prepared in accordance with the Municipal Finance Management Act. (6) The National Treasury may determine how transferring departments and receiving municipalities report on local government allocations on a quarterly basis, to facilitate the audit of allocations for both the national and municipal financial years. Part 3 Matters relating to Schedule 4 to 8 allocations Publication of allocations and frameworks 15. (1) The National Treasury must, within 14 days of this Act taking effect, publish in the Gazette— (a) (b) (c) the allocations per municipality, in respect of Schedule 4 and 6 allocations; the indicative allocations per province and municipality, in respect of Schedule 7 allocations; and the framework for each allocation in Schedules 4 to 8. (2) The National Treasury must publish in the Gazette— (a) any revisions of or amendments to the allocations and frameworks published in terms of subsection (1)(a) and (c); (b) any virement which is made in accordance with the requirements of section (c) 6(3) and the Public Finance Management Act; any revisions of or amendments to the allocations and frameworks published in terms of subsection (1) necessary to give effect to the conversion of an allocation in terms of section 20; and (d) any revised allocations in respect of Schedule 7 allocations. (3) The National Treasury may, at any time— (a) after consultation with or at the written request of a transferring national officer; and 5 10 15 20 25 30 35 40 45 (b) after submitting a revised framework to Parliament for parliamentary 50 comment for a period of 14 days when Parliament is in session, revise or amend a framework published in terms of subsection (1)(c) or (2)(a), to correct any error or omission. (4) An amendment, revision, virement or re-allocation takes effect on publication thereof in the Gazette, with the exception of a Schedule 8 allocation. 55 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 2727 No 5 ya 2012 27 (3) Ho dimo ha ditlhoko tse ding le tse ding tsa molao o mong le o mong o sebetsang, ditlaleho tsa tjhelete tsa 2012/13 tsa lefapha la provense le fumanang kabo ho latela Sekejulu 4, 5 kapa 8 ditshwanetse ho— (a) bontsha palo kakaretso ya dikabo tsohle tse amohetsweng; (b) bontsha palo kakaretso ya tshebediso dikabong tsohle ntle le dikabo tse 5 Sekejulung 4; le (c) Ho netefatsa hore diphithiso tsohle ho ya diprovenseng di entswe akhaontong ya banka ya sethatho ya provense kapa, moo ho hlokahalang, akhaontong ya banka ya setjhaba ya provense e hlokometsweng ke batho ba kgethuweng ho latela Molao ona. (4) Ho dimo ha ditlhoko tseding le tseding tsa molao o mong le o mong o sebetsang, ditlaleho tsa tjhelete tsa 2012/13 tsa lefapha la provense le fumanang kabo ho latela Sekejulu 4, 5 kapa 8 ditshwanetse ho— (a) bontsha hore mafapha a diprovense a ikamahantse le Molao ona le hore a fihletse dipehelo tse moralong wa tshebetso wa kabo ena ho fihla kae; (b) ho bontsha mehato e nkuweng ho sebetsana le ho se ikamahanye le Molao ona kapa le dipehelo tse moralong wa tshebetso ya kabo e jwalo; (c) ho bontsha hore kabo e fihletse maikemisetso le sephetho sa yona ho le ho kae; (d) akga ka hare lesedi le leng le tla totobatswa moralong wa tshebetso bakeng la kabo le akga ka hare lesedi le leng le ka hlwauwang ke Letlotlo la Naha. (e) (5) Ditlaleho tsa ditjhelete tsa 2012/13 le ditlaleho tsa selemo tsa mmasepala ditshwanetso ho hlophuwa ho latela Municipal Finance Management Act. (6) Letlotlo la Naha le ka hlwaya hore mafapha a fetisang le dimmasepala tse amohelang dika tlaleha ka dikabo tsa mmuso wa selehae ka teng kotareng e nngwe le e nngwe ho ka nolofatsa hlahlobo ya ditjhelete tsa dikabo bakeng la naha le dilemo tsa tjhelete tsa mmasepala. Karolo 3 Dintlha tse amanang le dikabo tsa Sekejulu 4 ho ya ho 8 Phatlalatso ya dikabo le moralo ya tshebetso 15. (1) Letlotlo la Naha le tshwanetse ho phatlalatsa koranteng ya mmuso matsatsing a 14 Molao ona o le tshebetsong— (a) dikabo mmasepaleng ka mong ho latela dikabo tse Sekejulung 4 le 6; (b) pontsho ya dikabo provense ka nngwe le mmasepala ho latela dikabo tse Sekejulung 7; le (c) moralo wa tshebetso bakeng la kabo e nngwe le e nngwe Sekejulung 4 ho ya ho 8. (2) Letlotlo la Naha le tshwanetse ho phatlalatsa koranteng ya mmuso— (a) diphethoho tse ding le tse ding dikabong le meralong ya tshebetso e phatlaladitsweng karolwaneng (1)(a) le (c); (b) phithiso e nngwe le e nngwe ya tjhelete e etswang ho latela ditlhoko tse karolong 6(3) le Public Finance Management Act; (c) diphethoho tseding le tseding dikabong le meralong ya tshebetso e phahlala ditsweng ho latela karolwana (1) e bohlokwa ho nehelana ka tshusumetso phetolong ya kabo ho latela dintlha tse karolong 20; le (d) diphetoho tse bileng teng dikabong ho latela dikabo tse Sekejulung 7. (3) Nako e nngwe le e nngwe Letlotlo la Naha le ka— (a) ka mora ho kopana le kapa ka kopo e ngotsweng ya mohlanka wa phithiso wa naha; le (b) ka mora ho nehelana ka moralo wa tshebetso o fetotsweng palamenteng bakeng la hore palamente e nehelane ka puo matsatsing a 14 ha palamente e se e le tshebetsong, 10 15 20 25 30 35 40 45 50 Ho lokisa moralo wa tshebetso o phatladitsweng ho latela karolwana (1)(c) or (2)(a) e le ho lokisa phoso e nngwe le e nngwe kapa sekgeo. (4) Tukiso, phethoho, phethiso ya tjhelete kapa phetolo ya kabo e kenang tshebetsong 55 phatlalatsong ya koranta ya mmuso ka ntle ho kabo e Sekejulung 8. 28 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 28 Spending in terms of purpose and subject to conditions 16. (1) Despite anything to the contrary contained in any law, an allocation referred to in Schedules 4 to 8 may only be utilised for the purpose stipulated in the Schedule concerned and in accordance with the framework published in terms of section 15. (2) A receiving officer may not transfer any Schedule 5 or 6 allocation or a portion of such an allocation to any other entity or other sphere of government for the performance of a function envisaged in terms of the allocation, unless the receiving officer has entered into a payment schedule that has been approved by the National Treasury with the entity or other sphere of government that will be performing the function, and— (a) (b) (c) it is a transfer that is approved in the budget of the receiving provincial department or municipality or a framework published in terms of section 15; it is a payment for services rendered or goods received, which services or goods were procured in accordance with the supply chain management policy or procurement policy of the relevant province or municipality and for which adequate documentation for payment has been received; or in the case of an advance payment or a transfer which is not consistent with the budget of the receiving provincial department or municipality— (i) the receiving officer has certified to the National Treasury that the transfer is not an attempt to artificially inflate its spending estimates and that there are good reasons for the advance payment or transfer; and the National Treasury has approved the advance payment or transfer. (ii) (3) No public entity, other than Eskom Holdings Limited in respect of funds received from the Department of Energy and water boards and in respect of funds received from the Department of Water Affairs and the Department of Human Settlements for the implementation of Schedule 7 allocations, may receive funds for the provision of a municipal service or municipal function on behalf of a municipality from a national or provincial organ of state, except via the municipality responsible for that service or function, unless the National Treasury approves otherwise in respect of municipalities it considers to have low capacity. (4) (a) In respect of the Human Settlements Development Grant, a receiving officer and a municipality with level one, two or three accreditation as at 1 April 2012, must within any deadline determined by the National Treasury, comply with the requirements of subsection (2), by— entering into a payment schedule; and (i) (ii) submitting the payment schedule to the National Treasury for approval. (b) If a municipality receives accreditation after 1 April 2012, paragraph (a) may apply if approved by the National Treasury. (5) A receiving officer must request the National Treasury to amend the payment schedule referred to in subsection (4), in accordance with the procedure set out in section 23, in instances where a transfer to a municipality with level three accreditation has been withheld or stopped in terms of section 17 or 18. Withholding of allocation 17. (1) Subject to subsections (2) and (3), a transferring national officer may withhold the transfer of a Schedule 4, 5 or 6 allocation, or any portion of such allocation, for a period not exceeding 30 days, if— (a) (b) (c) the province or municipality does not comply with the provisions of this Act or conditions to which the allocation, as provided for in the relevant framework, is subject; roll-overs of conditional allocations approved by the National Treasury in accordance with section 21 have not been spent; or expenditure on previous transfers during the financial year reflects significant under-spending, for which no satisfactory explanation is given. (2) A maximum of five per cent of the next transfer as contained in the payment schedule for the Health Professions Training and Development Grant and the National Tertiary Services Grant may be withheld in terms of this section. 5 10 15 20 25 30 35 40 45 50 55 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 2929 No 5 ya 2012 Tshebediso ho latela sepheo le ho latela dipehelo 29 16. (1) Ho se natse ho hong le ho hong ho kgahlano le molao o mong le o mong , kabo eo ho buang ka yona Sekejulung 4 ho ya ho 8 e ka sebediswa feela bakeng la se hlalositsweng Sekejulung sena le ho latela moralo wa tshebetso o phatlaladitswe ho latela karolo 15. (2) Mohlanka ya amohelang a kanna a se fetisi kabo e Sekejulung 5 kapa 6 kapa karolo ya kabo setheong se seng le se seng kapa karolong ya mmuso bakeng la tshebetso e lebelletsweng ho latela kabo, ntle le ha e ba mohlanka ya amohelang o teng ka hara sekejulu se dumetsweng ke Letlotlo la Naha le setheo kapa karolo e nngwe ya mmuso e tla phetha mosebetsi mme— (a) ke phethiso e dumetsweng tekanyetsong ya lefapha la provense e amohelang kapa mmasepala kapa moralo wa tshebetso o phatlaladitsweng ho latela karolo 15; (b) ke tefello bakeng la ditshebeletso tse nehelanweng kapa thepa e nehetsweng eo ditshebeletso kapa thepa e ileng ya fumaneha ho latela pholisi ya tsamaiso ya ho fumantshwa thepa kapa pholisi ya ho fumantshwa thepa ya provense kapa mmasepala le hore ditokomane tsohle bakeng la tefello difumanehile; kapa (c) ha ho ka etsahala ho be le tefello pele ho nako kapa phithiso e sa tsamaisaneng hantle le tekanyetso ya lefapha la provense e amohelang kapa mmasepala— (i) mohlanka ya a mohelang o netefaleditse Letlotlo la Naha hore phithiso ha se ho leka ho phahamisa tekanyo ya tshebediso le hore ho nale mabaka a utlwahalang mabapi le tefello pele ho nako kapa phethiso; le (ii) Letlotlo la Naha le dumetse tefello kapa phethiso pele ho nako. (3) Ha hona setheo sa setjhaba se ka fumantshwang matlole bakeng la tshebeletso ya mmasepala kapa mesebetsi ya mmasepala boemong ba mmasepala ho tswa karolong ya provense ya naha kapa boemong ba naha, ntle feela ho mmasepala o ikarabellang bakeng la tshebeletso kapa mosebetsi oo, le ntle le ha feela Letlotlo la Naha le ka dumela ka mokgwa o mong dimmasepaleng tseo ho nkuwang di na le bokgoni bo fokolang. Ntle le Kgwebo ya Eskom ka matlole e a fumaneng ho tswa ho Lefapha la Matla le lekgotla la metsi ha mmoho le matlole a fumanweng Lefapheng la Merero ya Metsi le Lefapha la bodulo bakeng la ho ke nngwa tshebetsong ha dikabo tsa Sekejulu 7. (4) (a) Ho latela Letlole la Ntshetsopele ya Bodulo, mohlanka ya amohelang le mmasepala o nang le tumella ya boemo ba pele, ba bobedi kapa ba boraro ho tloha ka la 1 Mmesa 2012 ba tshwanetse ho ikamahanya le ditlhoko tsa karolwana (2) nakong e tlabe e hlwauwe ke Letlotlo la Naha ka ho— (i) kena sekejulung sa tefello; le (ii) (b) E bang mmasepala o fumana tumello ka mora 1 Mmesa 2012 serapa (a) e ka kena nehelana ka sekejulu sa tefello ho Letlotlo la Naha bakeng la tumello. tshebetsong e bang Letlotlo la Naha le dumela. (5) Mohlanka ya amohelang o tshwanetse ho kopa Letlotlo la Naha ho ka fetola sekejulu sa tefello se karolwaneng (4) ho ipapisitswe le tsamaiso e karolong 23, moo phethiso ho ya ho mmasepala ya tumello ya boemo ba boraro e emisitsweng kapa ho thibelwa ho latela karolo 17 kapa 18. Ho emisa kabo nakwana 17. (1) Ho latela karolwana (2) le (3) mohlanka wa phethiso wa naha a ka emisa phithiso ya kabo ya Sekejulu 4, 5 kapa 6 kapa karolo e nngwe le e nngwe ya kabo eo bakeng la nako e sa feteng matsatsi a 30 e bang— (a) provense kapa mmasepala o sa ikamahanye le Molao ona kapa dipehelo tse behilweng jwalo ka ha ho hlalositswe moralong wa tshebetso; (b) dikabo tsenang le dipehelo tse fetisetswang nakong e tlang tse dumetsweng ke (c) Letlotlo la Naha ho latela karolo 21 ha di so sebediswe; kapa tshebediso phethisong e fetileng selemong sa ditjhelete e bonahala e le tlase mme ha hona lebaka le kgotsofatsang leo ho nehelanweng ka lona. (2) Diperesente tse hlano tsa phithiso e latelang jwalo ka ha ho hlalolositswe sekejulung sa tefello bakeng la Letlole la Ntshetsopele le Thupello ya ditsebi Bophelong bo botle le Letlole la Naha la ditshebeletso tsa Boemo bo phahameng di ka emiswa ho latela karolo ena. 5 10 15 20 25 30 35 40 45 50 55 30 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 30 (3) A transferring national officer must, at least seven working days prior to withholding an allocation in terms of subsection (1)— (a) give the relevant receiving officer— (i) written notice of the intention to withhold the allocation; and (ii) an opportunity to submit written representations as to why the allocation 5 should not be withheld; and (b) inform the relevant provincial treasury and the National Treasury, and in respect of any conditional allocation to local government, also the provincial department responsible for local government. (4) A notice contemplated in subsection (3) must include the reasons for withholding 10 the allocation and the intended duration of the withholding. (5) (a) The National Treasury may, when a transferring national officer is withholding an allocation in terms of subsection (1), instruct or approve a request from that transferring national officer to withhold an allocation for a period longer than 30 days, but not exceeding 120 days, if the withholding will— (i) facilitate compliance with this Act or the conditions to which the allocation is subject; or (ii) minimise the risk of under-spending. (b) A transferring national officer must, when requesting the withholding of an allocation in terms of this subsection, submit proof of its compliance with subsection (3) and any representations received from the receiving officer, to the National Treasury. (c) The transferring national officer must again comply with subsection (3) when the National Treasury instructs or approves a request by the transferring national officer in terms of paragraph (a). Stopping of allocation 15 20 25 18. (1) Despite section 17, the National Treasury may, in its discretion or at the request of a transferring national officer, or a receiving officer, stop the transfer of a Schedule 4, 5 or 6 allocation referred to in section 17(1) to a province or municipality— (a) on the grounds of persistent and material non-compliance with— this Act; or (i) (ii) a condition to which the allocation, as provided for in the relevant 30 framework, is subject; (b) (c) (d) if the National Treasury anticipates that a province or municipality will substantially under-spend on that programme or allocation in the financial year; if a function is reassigned from a province to a municipality; or if a province implementing an infrastructure project does not comply with best practise standards and guidelines contained in Practice Note 22 that was issued in terms of section 5 of the Construction Industry Development Board Act, 2000 (Act No. 38 of 2000). (2) Except where a function is reassigned from a province to a municipality, the National Treasury must, when stopping an allocation in terms of this section— (a) comply with the requirements set out in section 17(3)(a), and in respect of a municipality, also with the requirements of section 38 of the Municipal Finance Management Act; and inform the relevant provincial treasury of its intention to stop the allocation. (3) Any stopping of an allocation contemplated in subsection (1) must, together with (b) an explanatory memorandum, be published by the National Treasury in the Gazette. (4) (a) The National Treasury may, by notice in the Gazette, approve that an allocation or any portion of such allocation stopped in terms of subsection (1), be utilised to meet that province’s or municipality’s outstanding statutory and contractual financial commitments. (b) The utilisation of funds contemplated in this subsection is a direct charge against 35 40 45 50 the National Revenue Fund. GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 3131 No 5 ya 2012 31 (3) Bonyane, matsatsi a supileng a tshebetso pele ho emiswa kabo ho latela karolwana (1) mohlanka wa phithiso wa naha o tshwanetse ho— (a) neha mohlanka ya amohelang— tsebiso e ngotsweng ya maikemisetso a ho emisa kabo; le (i) (ii) monyetla wa ho nehelana ka tlaleho e ngotsweng e hlalosang hore ho 5 baneng kabo e sa tshwanelwa ke ho emiswa; le (b) ho tsebisa letlotlo la provense le Letlotlo la Naha ha mmoho le lefapha la provense le ikarabellang bakeng la mmuso wa selehae le ho latela kabo e nngwe le e nngwe e nang le pehelo ho mmuso wa lesehae. (4) Tsebiso e hlalositsweng karolwaneng (3) e tshwanetse ho akga ka hare mabaka a 10 etsang ho emiswe ka kabo le boholo ba nako ya kemiso. (5) (a) Ha mohlanka wa phithiso wa naha a emisa kabo ho latela karolwana (1) Letlotlo la Naha le ka nehelana ka taelo kapa la dumela kopo ho tswa ho mohlanka wa phithiso wa naha ho ka emisa kabo nako e fetang matsatsi a 30 empa a sa fete matsatsi a 120, e bang kemiso etla— ho fokotsa qomatsi ya tshebediso e tlase. (i) nolofatsa ho ikamahanya le Molao kapa dipehelo tsa kabo; kapa (ii) (b) Mohlanka wa phithiso o tshwanetse ho nehelana ka bopaki ba ho ikamahanya le karolwana (3) le ditlaleho tse fumanehileng ho tswa mohlankeng ya amohelang, ha a etsa kopo ya ho emisa kabo ho latela karolwana Letlotlong la Naha. (c) mohlanka wa phithiso wa naha o tshwanetse ho ikamahanya le karolwana (3) ha Letlotlo la Naha le laela kapa le dumela kopo ya mohlanka wa phithiso wa naha ho latela serapa (a). Thibelo ya kabo 18. (1) Ntle le karolo 17 Letlotlo la Naha le ka thibela phithiso ya kabo e Sekejulung 4, 5 kapa 6 e hlaloswang karolong 17(1) ho provense kapa mmasepala ka ho se phahlalatse kapa ka kopo ya mohlanka wa phithiso wa naha kapa mohlanka ya amohelang— (a) ntlha kemong ya maikemisetso le ho se ikamahanye le— (i) Molao ona kapa (ii) pehelo ya kabo jwalo ka ha ho hlalositswe moralong wa tshebetso; (b) e bang Letlotlo la Naha le lebelletse hore provense kapa mmasepala o tla sebedisa tjhelete ha nyane lenaneong leo kapa kabo selemong sa ditjhelete; e bang mosebetsi e nehetswe mmasepala ho tswa provenseng; kapa (c) (d) e bang provense e kenya tshebetsong projeke ya marangrang mme ha e ikamahanye le mokgwa wa manthla wa tshebetso le tataiso e ka hare ho Tshebetso 22 e phahlaladitsweng ho latela karolo 5 ya Molao wa Lekgotla la Ntshetsopele ya Indasteri ya Kaho wa 2000 (Molao 38 wa 2000). (2) Ntle le moo mosebetsi o nehetsweng mmasepala ho tswa ho provense le Letlotlo la Naha ha le thibela kabo ho latela karolo e na le tshwanetse ho— (a) ikamahanya le ditlhoko tse hlalositsweng karolong 17(3)(a) mabapi le mmasepala ha mmoho le ditlhoko tse karolong 38 tsa Municipal Financial Management Act; le tsebisa letlotlo la provense ka maikemisetso a teng a ho thibela kabo. (3) thibelo e nngwe le e nngwe ya kabo e hlalolsitsweng karolwaneng (1) e tshwanetse ho phahlalatswa koranteng ya mmuso ke Letlotlo la Naha ha mmoho le memorandamo wa tlhaloso. (b) (4) (a) Letlotlo la Naha le ka dumela hore kabo kapa karolo e nngwe le e nngwe ya kabo eo e thibelwe ho latela karolwana (1) mme e sebediswe ho fihlela boitlamo ba ditumellano tsa ditjhelete le tse saletseng morao tsa semolao tsa provense eo kapa mmasepala oo. (b) Tshebediso ya matlole e hlaloswang karolwaneng ena ke qoso kgahlano le Letlole la Letlotlo la Naha. 15 20 25 30 35 40 45 50 32 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 32 Re-allocation of funds 19. (1) (a) The National Treasury may, when it stops a Schedule 4, 5 or 6 allocation in terms of section 18, after consultation with the transferring national officer and the relevant provincial treasury, determine that a portion of the allocation that will not be spent 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 will be spent in the financial year or the next financial year. (b) The reallocation of a portion of an allocation or the full allocation on condition that the allocation will be spent in the next financial year, in terms of paragraph (a), must be deemed to be a roll-over approved by the National Treasury in terms of section 21(2)(a), and the roll-over process set out in Treasury Regulation 6.4.2, made in terms of section 76 of the Public Finance Management Act, does not need to be followed. (i) (2) (a) Despite subsection (1), the National Treasury may, when an intervention in terms of the Constitution or section 137, 139 or 150 of the Municipal Finance Management Act is taking place, on such conditions as it may determine, authorise— in relation to section 100 of the Constitution, the transferring national officer to spend an allocation stopped in terms of section 18 on behalf of the relevant province; in relation to section 139 of the Constitution and sections 137 and 139 of the Municipal Finance Management Act, the intervening province to spend an allocation stopped in terms of section 18 on behalf of the relevant municipality; or in relation to section 150 of the Municipal Finance Management Act, the relevant transferring national officer to spend an allocation stopped in terms of section 18 on behalf of the relevant municipality. (iii) (ii) (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 7 allocation from the date on which the authorisation is given. (3) The National Treasury may, after consultation with the transferring national officer, determine a portion of the allocation that will be reallocated in the event of the reassignment of a function from a province to a municipality. Conversion of allocations 20. (1) The National Treasury may, in its discretion or at the request of the transferring national officer, convert an allocation listed in Schedule 6 to become an allocation listed in Schedule 7, or convert an allocation listed in Schedule 7 to become an allocation listed in Schedule 6, if the National Treasury is satisfied that the conversion will prevent under-spending on the allocation. (2) In respect of the School Infrastructure Backlogs Grant, the National Treasury may, at the request of the transferring national officer and a receiving province, convert the allocation to the province to become an allocation to the Education Infrastructure Grant, if the National Treasury and the transferring national officer are satisfied the province has demonstrated the capacity to implement projects and that the conversion will not be likely to result in— 5 10 15 20 25 30 35 40 (a) underspending on the allocation; or (b) a lesser level of service delivery compared to if the allocation is provided to 45 the province as a Schedule 7 grant-in-kind. (3) An allocation that is converted in terms of this section must be paid to or expended on behalf of the same province or municipality to which the allocation was originally made. (4) A conversion referred to in subsection (1) or (2) takes effect on the date of 50 publication referred to in section 15(2)(c). (5) The National Treasury must inform the transferring national officer and each affected receiving province or municipality of a conversion. Unspent conditional allocations 21. (1) Despite the provisions of the Public Finance Management Act or the Municipal Finance Management Act relating to roll-overs, any conditional allocation that is, in the case of a province, not spent at the end of a financial year or, in the case of a municipality, at the end of a municipal financial year, reverts to the National Revenue Fund, unless the relevant receiving officer can prove to the satisfaction of the National Treasury that the unspent allocation is committed to identifiable projects. 55 60 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 3333 No 5 ya 2012 Kabo botjha ya matlole 33 19. (1) (a) Letlotlo la Naha ha le thibela kabo e Sekejulu 4, 5 kapa 6 ho latela karolo 18 le ka morao ho kopana le mohlanka wa naha wa phithiso le letlotlo la provense le ka hlwaya hore karolo ya kabo e sa tlo sebediswa e ajwe setjha jwalo ka ha e ne e abuwe pele ho provense kapa mmasepala o le mong kapa tse ngata ka dipehelo tsa hore kabo e tla sebediswa selemong sa ditjhelete kapa selemong sa ditjhelete sa isao. (b) Kabo botjha ya karolo ya kabo kapa kabo e felletseng ka pehelo ya hore e tla sebediswa selemong sa ditjhelete sa isao ho latela serapa (a) e tshwanetse e nkuwe e le e fetiswang e dumetsweng ke Letlotlo la Naha ho latela karolo 21(2)(a) le tsamaiso ya ho fetiswa e hlalositsweng Molaong wa Letlotlo wa 6.4.2 e entsweng ho latela karolo 76 ya Molao wa Public Finance Management Act eo e sa hlokeng ho ka salwa morao. (2) (a) Ho natsa karolwana (1) ya ho kena dipakeng ha Molaotheo kapa karolo 137, 139 kapa 150 ya Molao wa Municipal Finance Management Act ho kena tshebetsong, letlotlo la Naha le ka— 5 10 (i) kamano le karolo 100 ya Molaotheo, mohlanka wa phithiso wa naha a ka 15 (ii) sebedisa kabo e thibetsweng ho latela karolo 18 boemong ba provense; kamano le karolo 139 ya Molaotheo le karolo 137 le 139 tsa Molao wa Municipal Finance Management Act, provense e kenang dipakeng e tla sebedisa kabo e thibetsweng ho latela karolo18 boemong ba mmasepala; kapa (iii) kamano le karolo 150 ya Molao wa Municipal Finance Management Act, mohlanka wa phithiso wa naha o tla sebedisa kabo e thibetsweng ho latela karolo 18 boemong ba mmasepala. (b) Kabo e sebedisitsweng ke mohlanka wa phithiso wa naha kapa provense e keneng dipakeng e hlaloswang serapeng (a), bakeng la Molao ona, e tshwanetse ho nkuwa e le kabo ya Sekejulu 7 ho tloha ka letsatsi leo tumello e nehelanweng ka lona. (3) Letlotlo la Naha le ka hlwaya karolo ya kabo e tla ajwa botjha ha ho ka etsahala ho nehelanwe ka mosebetsi setjha ho tswa ho provense ho ya ho mmasepala ka morao ho kopana le mohlanka wa phithiso wa naha. Ho fetolwa ha dikabo 20. (1) Letlotlo la Naha, ntle le ho phahlalatsa kapa ka kopo ya mohlanka wa phithiso wa naha, le ka fetola kabo e hlalositsweng Sekejulung 6 ho ba kabo e hlaloswang Sekejulung 7 kapa ho fetola kabo e Sekejulung 7 ho ba kabo e hlaloswang Sekejulung 6 e bang Letlotlo la Naha le kgotsofaditswe ke hore ho fetolwa hoo ho tla thibela tshebediso e tlase ya kabo. (2) Ho latela Letlole la Tshubuhlellano ya Marangrang a Sekolo ka kopo ya mohlanka wa phithiso wa naha le provense e amohelang, Letlotlo la Naha le ka fetola kabo ya provense ho ba kabo ya Letlole la Marangrang a Thuto e bang Letlotlo la Naha le mohlanka wa phithiso wa naha ba kgotsofaditswe ke bokgoni ba provense ka ho bontsha bokgoni ba ho kenya tshebetsong dikprojeke le hore phetholo e ka qetella e le— 20 25 30 35 tshebediso e tlase ya kabo; kapa (a) (b) boemo bo fokolang ba phano ya tshebeletso papisong le ha ebe kabo e 40 nehetswe provense e le letlole le ikgethileng la Sekejulu 7. (3) Kabo e fetoletsweng ho latela karolo ena e tshwanetse ho lefellwa kapa e phethelwe boemong ba provense kapa mmasepala oo e leng hore kabo e ile ya etswa. (4) Phetolo e hlaloswang karolwaneng (1) kapa (2) e kena tshebetsong ka letsatsi la 45 phahlalatso le hlaolswang karolong 15(2)(c). (5) Letlotlo la Naha le tshwanetse ho tsebisa mohlanka wa phithiso wa naha le provense kapa mmasepala o mong le o mong o amohelang ka phetoho. Dikabo tse sa sebediswang tsenang le dipehelo 21. (1) Le ha Molao wa Public Finance Management Act kapa wa Municipal Finance Management Act o amanang le ho fetiswa ha kabo e nngwe le e nngwe e nang le dipehelo tse sa sebediswang provenseng pheletsong ya selemo sa ditjhelete kapa mmasepaleng ha selemo sa ditjhelete sa mmasepala se fihla pheletsong, e kgutlela Letloleng la Lekeno la Naha ntle le ha mohlanka ya amohelang a ka paka le ho kgotsofatsa Letlotlo la Naha hore kabo e sa sebediswang ke ya diprojeke tse hlwauweng. 50 55 34 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 34 (2) The National Treasury, and a provincial treasury in the case of a provincially funded allocation, may, at the request of a transferring national officer, provincial treasury or municipality, approve— (a) a roll-over from a conditional allocation to the next financial year; and (b) spending of a portion of a conditional allocation on activities related to the purpose of that allocation, where the province or municipality projects significant unforeseeable and unavoidable over-spending on its budget. (3) (a) Any funds which must revert to the National Revenue Fund in terms of subsection (1), and which have not been approved by the National Treasury to be retained in terms of subsection (2), must be repaid to the National Revenue Fund. (b) A receiving officer must ensure that all funds referred to in paragraph (a) are repaid to the National Revenue Fund. (4) The National Treasury, in accordance with subsection (5), may offset any funds which must be repaid to the National Revenue Fund in terms of subsections (1) and (3), but which have not been repaid— (a) (b) in the case of a province, against future advances for conditional allocations to that province; and in the case of a municipality, against future advances for the equitable share or conditional allocations to that municipality. (5) Prior to the National Treasury offsetting any amounts against allocations to a province or municipality in terms of subsection (4), the National Treasury must give the relevant transferring national officer, province or municipality— (a) written notice of the intention to offset amounts against upcoming advances 5 10 15 20 for allocations; and (b) an opportunity, within 14 days of receipt of the notice referred to in paragraph 25 (a), to— (i) submit written representations and other documentary proof that the unspent allocation was either spent in accordance with 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 repaid to the National Revenue Fund; and (iii) propose an alternative payment schedule in terms of which the unspent allocations will be repaid to the National Revenue Fund. (6) A notice contemplated in subsection (5) must include the intended amount to be offset against allocations, and the reasons for offsetting the amounts. (7) The retention of funds which should revert to the National Revenue Fund in terms of subsections (1) and (3), and which have not been approved by the National Treasury to be retained in terms of subsection (2), constitutes financial misconduct by the receiving officer in terms of section 34. Part 4 Matters relating to Schedule 1 to 8 allocations Payment schedule 22. (1) (a) The National Treasury determines the payment schedule for the transfer of a province’s equitable share allocation, after consultation with the accounting officer of the provincial treasury. (b) In determining the payment schedule, the National Treasury must take account of the monthly spending 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 is taking 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 accordance with the payment schedule. (d) Any advances in terms of paragraph (c) must be offset against transfers to the 30 35 40 45 50 province which would otherwise become due in terms of that payment schedule. 55 (2) (a) The National Treasury determines the payment schedule for the transfer of a municipality’s equitable share allocation, after consultation with the accounting officer of the national department responsible for local government. GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 3535 No 5 ya 2012 35 (2) Ka kopo ya mohlanka wa phithiso wa naha, letlotlo la provense kapa mmasepala, Letlotlo la Naha le letlotlo la provense moo kabo e leng ya provense le ka dumela— (a) phetiso ho tswa ho kabo e nang le pehelo ho ya selemong sa ditjhelete sa isao; (b) le tshebediso ya karolo ya kabo e nang le dipehelo mesebetsing e amanang le morero wa kabo eo moo provense kapa mmasepala ho bonahalang o tla feta tekanyetso ya yona ka mabaka a kekeng a qojwa. (3) (a) Matlole a mang le a mang a tshwanetseng a kgutle Letlololeng la Lekeno la Naha ho latela karolwana (1) ao a sa dumellwang ke Letlotlo la Naha ho ka behwa ho latela karolwana (2) a tshwanetse ho ka lefellwa hape ho Letlotlo la Naha. (b) Mohlanka ya amohelang o tshwanetse ho etsa bonnete hore matlole ohle a hlahellang serapeng (a) a lefellwa hape Letloleng la Lekeno la Naha. (4) Ho latela karolwana (5) Letlotlo la Naha le ka lefella matlole a mang le a mang a tshwanetseng ho ka lefellwa empa a so lefellwe Letloleng la Lekeno la Naha hape le ho latela karolwana (1) le (3)— (a) provenseng, kgahlano le tse tla etswa nakong e tlang bakeng la dikabo tsenang le dipehelo provenseng eo; le (b) mmasepaleng, kgahlano le tse tla etswa nakong e tlang bakeng la karolo e lekanang kapa dikabo tse nang le pehelo mmasepaleng oo. (5) Pele ho Letlotlo la Naha le lekanya palo e nngwe le e nngwe e kgahlano le dikabo ho diprovense kapa dimmasepala ho latela karolwana (4), Letlotlo la Naha le tshwanetse le nehe mohlanka wa phithiso wa naha, provense kapa mmasepala— 5 10 15 20 (a) tsebiso e ngotsweng ka maikemisetso a ho lekanya palo kgahlano le tse tla etsahala bakeng la dikabo; le (b) monyetla, matsatsing a 14 ka mora ho fumana tsebiso e hlaloswang karolong 25 (a), ho— (i) nehelana ka ditlaleho le ditokomane tseding tse pakang ha kabo esa sebediswang e ile ya sebedisetswa ho latela moralo wa tshebetso kapa diprojeke tse bonahalang; sisinya mokgwa o amohelehang ho Letlotlo la Naha hore kabo e sa sebediswang e ka lefellwa hape Letlotlong la lekeno la Naha; le (iii) ho sisinya mokgwa o mong wa sekejulu sa tefello ho latela dikabo tse sa (ii) sebediswang ho lefellwa hape ho Letlotlo la Lekeno la Naha. (6) Tsebiso e hlaloswang karolwaneng (5) e tshwanetse e kenyelletse palo e ikemiseditseng ho lekangwa le dikabo le mabaka a ho lekanya palo. (7) Ho tshwara matlole a tshwanetseng ho kgutlela Letloleng la Lekeno la Naha ho latela karolwana (1) le (3) a so ka a dumellwa ke Letlotlo la Naha ho latela karolwana (2) e nkuwa e le maitshwaro a sa lokang ke mohlanka ya amohelang ho latela karolo 34. 30 35 Karolo 4 Dintlha tse amanang le dikabo tse Sekejulung 1 ho fihla ho 8 40 Sekejulu sa ditefello 22. (1) (a) Letlotlo la Naha le hlwaya sekejulu sa tefello bakeng la karolo e lekaneng ya phithiso ya kabo ya provense ka mora ho kopana le ya ikarabellang letlotlong la provense. (b) Ho hlwaeng sekejulu sa tefello, Letlotlo la Naha le tshwanetse ho nka boikarebelo le boitlamo ba tshebediso ya kgwedi e nngwe le e nngwe ya provense le ho leka ho fokotsa qomatsi ha mmoho le ditjeho tsa ho lefella mokitlane bakeng la naha le mmuso wa provense. (c) Le ntle le serapa (a), Letlotlo la Naha le ka lebisa matlole ho provense ho latela karolo ya teng e lekanang kapa e sokang e fellwa ke nako bakeng la ho ka fetiswa ho latela sekejulu sa tefello bakeng la merero ya taolo ya tjhelete e amanang le bakgethwa bakeng la akhounto ya ditjhelete tsa setjhaba kapa ha ho kenwa dipakeng ho latela karolo 100 ya Molaotheo. (d) Ntshetsopele enngwe le e nngwe ho latela serapa (c) e tshwanetse ho lekangwa le diphethiso tsa provense tse tla fella ho latela sekejulu seo sa tefello. (2) (a) Letlotlo la Naha le hlwaya sekejulu sa tefello bakeng la karolo e lekanang ya kabo ya mmasepala ka mora ho kopana le ya ikarabellang wa lefapha la naha lebakeng la mmuso wa selehae. 45 50 55 36 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 36 (b) Despite paragraph (a), the National Treasury, after consultation with the accounting officer of the national department responsible for local government, may, for cash management purposes in the municipality or when an intervention in terms of section 139 of the Constitution or sections 137, 139 or 150 of the Municipal Finance Management Act is taking place, on such conditions as it may determine, 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 accordance with the payment schedule, be advanced to a municipality. (c) Any advances in terms of paragraph (b) must be offset against transfers to the 5 municipality which would otherwise become due in terms of that payment schedule. 10 (3) (a) The National Treasury must approve the payment schedule for the transfer of an allocation listed in Schedules 4 to 8 to a province or municipality. (b) The transferring national officer of a Schedule 4, 5 or 6 allocation must submit a payment schedule to the National Treasury for approval within 14 days after this Act takes effect. (c) Prior to the submission of a payment schedule in terms of paragraph (b), the transferring national officer must— (i) (ii) in relation to a Schedule 4 allocation, consult the relevant receiving officer; and in relation to a Schedule 5 or 6 allocation, consult the relevant province or municipality. (4) The transferring national officer of a Schedule 4, 5 or 6 allocation must provide the receiving officer and the relevant provincial treasury with a copy of the approved payment schedule prior to making the first transfer in accordance therewith. (5) Schedule 4 and 6 transfers must accord with the municipal financial year. Amendment of payment schedule 23. (1) Subject to subsection (2), a transferring national officer of a Schedule 4, 5 or 6 allocation must, within seven days of the withholding or stopping of an allocation in terms of section 17 or 18, amend a payment schedule as a result of the withholding or stopping of an allocation in terms of this Act and submit the amended payment schedule to the National Treasury prior to any further transfers being made. (2) The National Treasury may, in the interest of better debt and cash-flow management or to deal with financial mismanagement or financial misconduct, slow spending or accelerated spending, amend any payment schedule for an allocation listed in Schedules 2 to 6, on notification to— (a) (b) the accounting officer of a provincial treasury, in the case of a provincial allocation; and the accounting officer of the national department responsible for local government, in the case of a local government allocation. (3) A payment schedule amended in terms of subsection (1) or (2) must take account of— 15 20 25 30 35 40 (a) (b) (c) the monthly spending commitments of provinces or municipalities; the revenue at the disposal of provinces or municipalities; and the minimisation of risk and debt servicing costs for all three spheres of government. (4) An amendment of a payment schedule in terms of subsection (2) prevails over any 45 amendment made in terms of subsection (1). (5) The transferring national officer must immediately inform the receiving officer of any amendment to a payment schedule in accordance with subsection (1) or (2). CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Transfers made in error or fraudulently 24. (1) Despite anything to the contrary contained in any law, the transfer of an allocation that is an overpayment to a province, municipality or public entity in error or fraudulently is regarded as not legally due to that province, municipality or public entity, as the case may be. (2) A transfer contemplated in subsection (1) must be recovered, without delay, by the responsible transferring national officer. 50 55 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 3737 No 5 ya 2012 37 (b) Le ntle le serapa (a) Letlotlo la Naha le ka dumela kopo kapa la lebisa karolo e lekaneng kapa karolo ya karolo e lekaneng e so kang e fellwa ke nako ho ka fetiswa ho mmasepala ho latela sekejulu sa tefello ka mora ho kopana le ya ikarabellang ho lefapha la naha mabapi le mmuso wa selehae bakeng la merero ya taolo ya tjhelete mmasepaleng kapa ho kena dipakeng ho latela karolo 139 ya Molaotheo kapa karolo 137, 139 kapa 150 ya Molao wa Municipal Finance Management Act. (c) Ntshetsopele e nngwe le e nngwe ho latela serapa (b) e tshwanetse ho lekangwa kgahlano le diphithiso tsa mmasepala tse neng ditlo fellwa ke nako ho latela sekejulu se tshebetsong sa tefello. 5 (3) (a) Letlotlo la Naha le tshwanetse le dumelle sekejulu sa tefello bakeng la phithiso 10 ya kabo e ngotsweng Sekejulung 4 ho ya ho 8 ho provense kapa mmasepala. (b) Mohlanka wa phithiso wa naha kabong e Sekejulung 4, 5, kapa 6 o tshwanetse ho nehelana ka sekejulu sa tefello ho Letlotlo la Naha bakeng la tumello matsatsing a 14 ka mora hore Molao ona o kene tshebetsong. (c) Pele ho nehelano ya sekejulu sa tefello ho latela serapa (b), mohlanaka wa phithiso 15 wa naha o tshwanetse ho— (i) kopana le mohlanka ya amohelang mabapi le kabo e Sekejulung 4; le (ii) kopana le provense kapa mmasepala mabapi le kabo e Sekejulung 5 kapa 6. (4) Mohlanka wa phithiso wa naha wa kabo e Sekejulung 4, 5 kapa 6 o tshwanetse ho nehela mohlanka ya amohelang le letlotlo la provense ka khopi ya sekejulu sa tefello se dumelletsweng pele ho phithiso ya pele ho latela tse hlalositsweng mona. (5) Diphithiso tse Sekejulung 4 le 6 ditshwanetse ditsamaisane le selemo sa ditjhelete sa mmasepala. Phetholo ya Sekejulu sa tefello 23. (1) Ntlheng ya karolwana (2) moamohedi wa phithiso wa naha kabong e sekejulung 4, 5 kapa 6 o tshwanetse ho fetola Sekejulu sa kabo ka lebaka la ho emisa kapa ho thibela kabo ho latela Molao ona le ho nehelana ka sekejulu sa tefello se fetohileng ho Letlotlo la Naha pele diphithiso tse ding di etswa, matsatsing a supileng a ho emisa kapa ho thibelwa ha kabo ho latela karolo 17 kapa 18. (2) Lebakeng la mokitlane o lokileng le taolo ya tsamaiso ya tjhlete kapa ho sebetsana le tsamaiso e sa lokang ya tjhelete kapa maitshwaro a sa lokang tjheleteng, tshebediso e tsamayang butle kapa tshebediso ya ka pelenyana, Letlotlo la Naha le ka fetola sekejulu se seng le se seng sa tefello bakeng la kabo e sekejulung 2 ho ya ho 6 tsebisong ho— (a) ya ikarabellang le tlotlong la provense ntlheng ya kabo ya provense; le (b) ya ikarabellang lefapheng la naha bakeng la mmuso wa selehae ntlheng ya kabo ya mmuso wa selehae. (3) Sekejulu sa tefello se fetotsweng ho latela karolwana (1) kapa (2) e tshwanetse ho ikiarabella ka— (a) boitlamo ba diprovense kapa dimmasepala tshebedisong ya kgwedi le kgwedi; lekeno le diprovenseng kapa dimmasepaleng; le (b) (c) ho fokotsa qomatsi le ditjeho tsa tefello ya tswala mokitlaneng bakeng la dikarolo tse tharo tsa mmuso. (4) Ho fetolwa ha sekejulu sa tefello ho latela karolwana (2) ho ka ho dimo ho phetholo e nngwe le e nngwe e entsweng karolwaneng (1). (5) Moamohedi wa phithiso wa naha o tshwanetse ho tsebisa mohlanka ya amohelang ka phethoho e nngwe le e nngwe sekejulung sa tefello hang hang ho latela karolwana (1) kapa (2). KGAOLO 4 DINTLHA TSE AMANANG LE DIKABO TSOHLE Phethiso e entsweng ka phoso kapa ka ho tsietsa 24. (1) Le ntle le ho hong le ho hong ho kgahlano le molao o mong le o mong, phithiso ya kabo e entsweng ka phoso kapa ka ho tsietsa e le tefello e phahameng ho provense, mmasepala kapa setheo sa setjhaba e nkuwa e sa etswa ka molao provenseng, mmasepaleng kapa setheong sa setjhaba ho latela ka mokgwa oo dintho dileng ka teng. (2) Phithiso e hlalositsweng karolwaneng (1) e tshwanetse e fumanwe ke mohlanka wa phithiso wa naha ya ikarabellang ka ntle ho tshenyo ya nako. 20 25 30 35 40 45 50 55 38 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 38 (3) Despite subsection (2), the National Treasury may instruct that the recovery contemplated in subsection (2) be effected by offset against future transfers to the province, municipality or public entity, which would otherwise become due in accordance with a payment schedule. Allocations not listed in Schedules 25. (1) An allocation, other than— 5 (a) a re-allocation referred to in section 19; or (b) a revised indicative allocation in respect of a Schedule 7 allocation, which is not listed in the Schedules referred to in sections 7 and 8, may only be made in terms of section 6(3). 10 (2) The National Treasury must publish the allocations referred to in subsection (1) and frameworks for such allocations in the Gazette, prior to the transfer of any funds to a province or municipality. (3) The transferring national officer must notify the relevant provincial treasury and the National Treasury of the excess incentive payment earned to be appropriated either in the provincial adjustments appropriation bill, if made before the end of November each year, or in the appropriation bill for the next financial year. (4) Subsection (2) does not apply to Schedule 8 allocations. (5) A transfer to a province or municipality as a Schedule 8 allocation may only be made after the National Treasury has approved the transfer. (6) (a) The transferring national officer must notify the relevant provincial treasury and the National Treasury in writing within 14 days of a transfer of a Schedule 8 allocation to a province or municipality. (b) The National Treasury must publish a Schedule 8 allocation in the Gazette within 16 days after being notified in terms of paragraph (a). (7) Schedule 8 allocations must be appropriated either in the provincial adjustments appropriation legislation, municipal adjustments budgets or other appropriation legislation. (8) Any transfer received as a result of a performance in terms of a Schedule 8 Grant under the Division of Revenue Act, 2011 (Act No. 6 of 2011), must be used in accordance with the conditions that applied to Schedule 8 conditional allocations in terms of that Act. Preparations for next financial year and 2014/15 financial year 26. (1) (a) A category C municipality that receives a conditional allocation in terms of this Act must, using the envisaged conditional allocations to that municipality for the next financial year and the 2014/15 financial year as set out in Column B of the Schedules, by 2 October 2012— (i) (ii) agree on the provisional allocations and the projects to be funded from those allocations in the next financial year and the 2014/15 financial year with each category B municipality within the category C municipality’s area of jurisdic- tion; 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 to be funded from the allocations for the next financial year and the 2014/15 financial year. (b) Where 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 29(3)(b) must be agreed with the relevant category B municipality, the transferring national officer and the National Treasury, prior to publication, and prior to 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) prior to 2 October 2012, the National Treasury may proceed to determine the provisional allocations and provide those provisional allocations to the municipalities concerned and the transferring national officer. 15 20 25 30 35 40 45 50 55 60 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 3939 No 5 ya 2012 39 (3) Le ntle le karolwana (2) Letlotlo la Naha le ka laela ka hore phumaneho e hlaloswang karolwaneng (2) e sebediswe kgahlano le diphithiso tse tlang tsa provense, mmasepala kapa setheo sa setjhaba e tlaba nakong ho latela sekejulu sa tefello. Dikabo tse sa hlahelleng Disekejulung 25. (1) Kabo, ntle le— (a) kabo botjha e hlaloswang karolong 19; kapa (b) kabo e hlalosang e lokisitsweng ho latela kabo e Sekejulung 7 e sa hlahelleng diSekejulung tse hlaloswang karong 7 le 8, e ka etswa feela ho latela dintlha tse karolong 6(3). (2) Letlotlo la Naha le tshwanetse ho phahlatsa dikabo tse karolwaneng (1) le meralo ya tshebetso ya dikabo tseo koranteng ya mmuso pele ho phithiso ya matlole a mang le a mang ho provense kapa mmasepala. (3) Mohlanka wa phithiso wa naha o tshwanetse ho tsebisa letlotlo la provense le Letlotlo la Naha ka tefello e fumanweng e fetang ho ka ajwa biling ya tukiso ya dikabo e bang e etswa pele pudungwane e fela selemong se seng le se seng kapa biling ya kabo bakeng sa selemo sa ditjhelete sa isao. (4) Karolwana (2) ha e sebetse dikabong tsa Sekejulu 8. (5) Phithiso provenseng kapa mmasepaleng e le kabo ya Sekejulu 8 e ka etswa ka mora hore Letlotlo la Naha le dumele phithiso. (6) (a) Mohlanka wa phithiso wa naha o tshwanetse ho tsebisa letlotlo la provense le Letlotlo la Naha ka ho lengolla matsatsing a 14 a phithiso kabong ya Sekejulu 8 ho provense kapa mmasepala. (b) Letlotlo la Naha le tshwanetse le phahlalatse kabo ya Sekejulu 8 koranteng ya mmuso matsatsing a 16 ka mora ho tsebiswa ho latela serapa (a). 5 10 15 20 (7) Dikabo tse Sekejulung 8 ditshwanetse ho ajwa molaong wa tukiso ya ho ajwa 25 provenseng, tukiso ya dikanyetso ya mmasepala kapa molao wa kabo. (8) Phithiso e nngwe le e nngwe e fumanehileng ka lebaka la tshebetso ho latela Letlole le Sekejulung 8 ka tlasa Molao wa Karolo ya Lekeno wa 2011 (Molao 6 wa 2011), o tshwanetse ho sebediswa ho latela dipehelo tse sebedisitsweng dikabong tse nang le dipehelo tse Sekejulung 8 ho latela Molao oo. 30 Boitukisetso ba selemo se tlang sa ditjhelete le selemo sa ditjhelete sa 2014/15 26. (1) (a) Mmasepala wa sehlopha C o fumanang kabo e nang le dipehelo ho latela Molao ona o tshwanetse ho, ka ho sebedisa dikabo tse nang le dipehelo tse shebetsweng pele mmasepaleng oo bakeng la selemo sa ditjhelete sa isao le selemo sa ditjhelete sa 2014/15 jwalo ka ha ho hlalositswe kholomong B ya Disekejulu ka 2 Mphalane 2012— (i) ho dumela ka dikabo tsa nakwana le diprojeke tse tla lefellwa ho tswa ho dikabo tseo semong sa ditjhelete sa isao le selemo sa ditjhelete sa 2014/2015 le sehlopha B se seng le se seng sa mmsepala ka hara sehlopha C sa mmasepala karolong ya semolao; le ho nehelana ho mohlanka wa phithiso wa naha— (ii) (aa) dikabo tsa nakwana tse hlaoswang seratswaneng (i); le (bb) diprojeke tse hlaloswang seratswaneng (i) dingotswe mmasepala o mong le o mong o tla lefellwa ho tswa dikabong bakeng la selemo sa ditjhelete sa isao le selemo sa ditjhelete sa 2014/15. (b) Moo mmasepala wa sehlopha sa C le mmasepala wa sehlopha sa B di sa dumellaneng ka dikabo le diprojeke tse hlaloswang serapeng (a) mmasepala wa sehlopha C o tshwanetse ho kopa mohlanka wa phithiso wa naha ho tsamaisa tumellano. (c) Mohlanka wa phithoso wa naha o tshwanetse ho nka bohato bohle bo hlokahalang tsamaisong ya tumellano empa e seng ka mora matsatsi a 60 ka mora ho fumana kopo e hlaloswang serapeng (b). (d) Phetoho e nngwe le e nngwe e sisintsweng kapa tukiso ya dikabo eo maikemisetso a teng e leng ho phahlalatswa ho latela karolo 29(3)(b) etshwanetse e dumellanwe le mmasepala wa sehlopha B, mohlanka wa phithiso wa naha le Letlotlo la Naha pele ho phahlatso le pele nehelano ya dikabo tseo ho buang ka tsona serapeng (a)(ii). (e) E bang ho sa fihlellwe tumellano mahareng a mmasepala wa sehlopha C le mmasepala wa sehlopha B ka dikabo tsa nakwana le diprojeke tse hlaloswang serapeng (a) pele ho 2 Mphalane 2012 Letlotlo la Naha le ka tswela pele ka ho hlwaya dikabo tsa nakwana le ho nehela dikabo tseo tsa nakwana dimmasepaleng tseo ho buang ka tsona le mohlanka wa phithiso wa naha. 35 40 45 50 55 40 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 40 (f) (i) The final allocations based on the provisional allocations referred to in paragraphs (a)(i) and (ii) and (e) must be submitted to the National Treasury by 7 December 2012. (ii) If the transferring national officer fails to submit the allocations referred to in subparagraph (i) by 7 December 2012, the National Treasury may determine the appropriate allocations, taking into consideration the envisaged allocations for the next financial year. (2) (a) The transferring national officer of a conditional allocation, using the envisaged conditional allocations for the next financial year and the 2014/15 financial year as set out in Column B of the Schedules to this Act, must, by 2 October 2012, submit to the National Treasury for approval— (i) (ii) (iii) the provisional allocations to each province or municipality in respect of new conditional allocations to be made in the next financial year; any amendments to the envisaged allocations for each province or municipality set out in Column B of the 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. (b) Any proposed amendment or adjustment for the next financial year of the allocation criteria of an existing conditional allocation must be agreed with the National Treasury prior to the submission of the provisional allocations and draft frameworks referred to in paragraph (a)(ii) and (iii). (c) The National Treasury may, if the transferring national officer fails to comply with paragraph (a) by 2 October 2012, determine— (i) (ii) (iii) the provisional allocations in paragraph (a)(i); any amendments to the envisaged allocations contemplated in paragraph (a)(ii); and the draft frameworks for the allocations referred to in paragraph (a)(iii), and submit that information to the relevant provinces or municipalities. (d) (i) The final allocations based on the provisional allocations referred to in paragraph (a)(i) and (ii) must be submitted to the National Treasury by 7 December 2012. (ii) If the transferring national officer fails to submit the allocations referred to in subparagraph (i) by 7 December 2012, the National Treasury may determine the appropriate allocations, taking into consideration the envisaged allocations for the next financial year. (3) The National Treasury may, in preparation for the next financial year, instruct transferring national officers, receiving officers and municipalities to submit to it such plans and information for any conditional allocation as it may determine at specified times prior to the start of the next financial year. Expenditure prior to commencement of Division of Revenue Act, 2013

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

2. The direct charges for the provincial equitable share are netted out. 684 327 086 328 920 693 40 581 787 1 053 829 566 622 434 681 309 057 382 37 873 396 969 365 459 746 588 676 349 350 999 43 638 905 1 139 578 580 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 2012/13 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 B Forward Estimates 2013/14 R'000 49 602 467 19 466 736 58 613 875 72 579 341 40 969 082 26 287 888 8 742 528 21 905 865 30 752 911 328 920 693 2014/15 R'000 52 215 629 20 412 571 62 880 944 77 551 103 43 170 325 27 698 217 9 230 224 23 214 536 32 977 450 349 350 999 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 5353 No 5 ya 2012 53 SEKEJULU 1 KAROLO E LEKANANG YA LEKENO LE ENTSWENG BOEMONG BA NAHA MAHARENG A DIKAROLO TSE THARO TSA MMUSO Kholomo A Kholomo B Dikarolo tsa mmuso Kabo ya 2012/13 Ditekanyetso tse ka pele 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 di se dintshitswe. 1 053 829 566 R'000 622 434 681 309 057 382 37 873 396 969 365 459 2013/14 R'000 684 327 086 328 920 693 40 581 787 2014/15 R'000 746 588 676 349 350 999 43 638 905 1 139 578 580 SEKEJULU 2 HO HLWAYA KAROLO E LEKANENG YA PROVENSE KA NNGWE KAROLONG YA LEKENO LE ENTSWENG BOEMONG BA NAHA (e le totobalo ya qoso kgahlano le Letlole la Lekeno la Naha) Kholomo A Kholomo B Provense Kabo ya 2012/13 Kapa Botjhabela Freistata Gauteng KwaZulu-Natala Limpopo Mpumalanga Kapa Leboya Leboya Bophirima Kapa Bophirimela KAKARETSO 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 Ditekanyetso tse ka pele 2013/14 R'000 49 602 467 19 466 736 58 613 875 72 579 341 40 969 082 26 287 888 8 742 528 21 905 865 30 752 911 328 920 693 2014/15 R'000 52 215 629 20 412 571 62 880 944 77 551 103 43 170 325 27 698 217 9 230 224 23 214 536 32 977 450 349 350 999 54 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 54 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 Ikwezi EC103 EC104 Makana EC105 Ndlambe EC106 EC107 Baviaans EC108 Kouga EC109 Kou-Kamma DC10 B B B B B B B B B C Total: Cacadu Municipalities Sundays River Valley Cacadu District Municipality EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC126 Ngqushwa EC127 Nkonkobe EC128 Nxuba DC12 Amatole 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 DC13 B B B B B B B B C Total: Chris Hani Municipalities Intsika Yethu Sakhisizwe Chris Hani District Municipality Senqu EC141 Elundini EC142 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 EC444 Ntabankulu DC44 Alfred Nzo District Municipality B B B B C Total: Alfred Nzo Municipalities National Financial Year Column A 2012/13 Allocation R'000 Column B Forward Estimates 2013/14 R'000 2014/15 R'000 651 565 729 226 37 264 39 254 15 627 67 002 55 952 36 314 17 189 47 299 29 210 71 325 416 436 120 099 154 089 31 853 90 283 62 426 86 351 20 983 583 540 1 149 624 40 558 24 741 17 833 109 210 88 676 69 797 76 102 38 813 359 914 825 644 73 466 89 723 22 944 24 997 166 056 377 186 111 157 67 852 127 388 99 507 169 531 449 945 1 025 380 105 328 106 050 112 442 62 559 297 598 683 977 698 242 781 838 40 259 42 313 16 837 71 985 60 093 39 288 18 509 50 948 31 556 74 517 446 305 129 065 165 479 34 435 96 982 67 037 92 780 22 670 629 005 1 237 453 43 575 26 641 19 199 117 362 96 006 75 590 81 794 41 691 386 308 888 166 79 520 96 358 24 872 27 021 178 286 406 057 119 498 73 630 136 871 106 947 181 579 482 839 1 101 364 113 183 113 969 121 927 67 888 319 472 736 439 750 687 841 201 43 479 45 631 18 061 78 142 65 146 42 463 19 857 55 655 34 077 78 566 481 077 140 344 179 494 37 199 105 295 72 708 100 812 24 483 679 327 1 339 662 47 324 28 581 20 599 127 591 103 803 81 744 88 980 45 258 415 728 959 608 85 966 104 540 26 915 29 190 192 423 439 034 130 097 79 720 148 729 116 335 195 070 519 518 1 189 469 123 036 123 934 131 953 73 504 344 702 797 129 Total: Eastern Cape Municipalities 5 859 038 6 295 864 6 797 867 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 5555 No 5 ya 2012 55 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala KAPA LEBOYA A A Buffalo City BUF NMA Nelson Mandela B B B B B B B B B C Kakaretso: Dimmasepala tsa Cacadu EC101 Camdeboo EC102 Blue Crane Route EC103 Ikwezi EC104 Makana EC105 Ndlambe EC106 EC107 Baviaans EC108 Kouga EC109 Kou-Kamma DC10 Mmasepala wa Setereke wa Cacadu Sundays River Valley B B B B B B B C Kakaretso: Dimmasepala tsa Amatole EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC126 Ngqushwa EC127 Nkonkobe EC128 Nxuba DC12 Mmasepala wa Setereke wa Amatole Inxuba Yethemba B B B B B B B B C Kakaretso: Dimmasepala tsa Chris Hani EC131 EC132 Tsolwana EC133 Inkwanca EC134 Lukhanji EC135 EC136 Emalahleni EC137 Engcobo EC138 DC13 Mmasepala wa Setereke wa Chris Hani Intsika Yethu Sakhisizwe Senqu B B B B C Kakaretso: Dimmasepala tsa Joe Gqabi EC141 Elundini EC142 EC143 Maletswai EC144 Gariep DC14 Mmasepala wa Setereke wa Joe Gqabi B B B B B C Kakaretso: Dimmasepala tsa O.R. Tambo EC153 Ngquza Hill EC154 Port St Johns EC155 Nyandeni EC156 Mhlontlo EC157 King Sabata Dalindyebo DC15 Mmasepala wa Setereke wa O.R. Tambo B B B B C Kakaretso: Dimmasepala tsa Alfred Nzo EC441 Matatiele EC442 Umzimvubu EC443 Mbizana EC152 Ntabankulu DC44 Mmasepala wa Setereke wa Alfred Nzo Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2012/13 R'000 Ditekanyetso tse ka pele 2013/14 R'000 2014/15 R'000 651 565 729 226 37 264 39 254 15 627 67 002 55 952 36 314 17 189 47 299 29 210 71 325 416 436 120 099 154 089 31 853 90 283 62 426 86 351 20 983 583 540 1 149 624 40 558 24 741 17 833 109 210 88 676 69 797 76 102 38 813 359 914 825 644 73 466 89 723 22 944 24 997 166 056 377 186 111 157 67 852 127 388 99 507 169 531 449 945 1 025 380 105 328 106 050 112 442 62 559 297 598 683 977 698 242 781 838 40 259 42 313 16 837 71 985 60 093 39 288 18 509 50 948 31 556 74 517 446 305 129 065 165 479 34 435 96 982 67 037 92 780 22 670 629 005 1 237 453 43 575 26 641 19 199 117 362 96 006 75 590 81 794 41 691 386 308 888 166 79 520 96 358 24 872 27 021 178 286 406 057 119 498 73 630 136 871 106 947 181 579 482 839 1 101 364 113 183 113 969 121 927 67 888 319 472 736 439 750 687 841 201 43 479 45 631 18 061 78 142 65 146 42 463 19 857 55 655 34 077 78 566 481 077 140 344 179 494 37 199 105 295 72 708 100 812 24 483 679 327 1 339 662 47 324 28 581 20 599 127 591 103 803 81 744 88 980 45 258 415 728 959 608 85 966 104 540 26 915 29 190 192 423 439 034 130 097 79 720 148 729 116 335 195 070 519 518 1 189 469 123 036 123 934 131 953 73 504 344 702 797 129 Kakaretso: Dimmasepala tsa Kapa Leboya 5 859 038 6 295 864 6 797 867 56 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 56 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 Tokologo FS182 FS183 Tswelopele FS184 Matjhabeng FS185 Nala DC18 B B B B B C Total: Lejweleputswa Municipalities Lejweleputswa District Municipality Setsoto FS191 FS192 Dihlabeng FS193 Nketoana FS194 Maluti-a-Phofung FS195 Phumelela FS196 Mantsopa DC19 B B B B B B C Total: Thabo Mofutsanyana Municipalities Thabo Mofutsanyana District Municipality FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 B B B B C Total: Fezile Dabi Municipalities Fezile Dabi National Financial Year Column A 2012/13 Allocation R'000 Column B Forward Estimates 2013/14 R'000 2014/15 R'000 608 634 652 171 701 138 50 533 88 546 51 002 37 182 22 802 250 065 81 091 43 058 62 058 432 357 134 966 97 137 850 667 165 468 129 367 77 933 338 076 56 039 66 714 76 578 910 175 163 244 153 983 97 653 75 102 131 146 621 128 54 390 94 938 54 893 40 019 24 390 268 630 86 995 46 228 66 570 463 211 144 722 101 178 908 904 177 472 138 891 83 599 362 119 60 124 71 652 80 100 973 957 175 215 165 209 104 647 80 555 135 887 661 513 58 601 102 399 59 143 43 117 25 981 289 241 94 013 49 628 71 927 497 815 156 133 105 517 975 033 191 625 150 388 90 308 389 051 65 001 77 449 83 914 1 047 736 189 641 178 575 112 501 87 006 140 897 708 620 Total: Free State Municipalities 3 240 669 3 465 175 3 721 768 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 5757 No 5 ya 2012 57 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala FREISTATA Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2012/13 R'000 Ditekanyetso tse ka pele 2013/14 R'000 2014/15 R'000 A MAN Mangaung 608 634 652 171 701 138 B B B B C Kakaretso: Dimmasepala tsa Xhariep Letsemeng FS161 FS162 Kopanong FS163 Mohokare FS171 Naledi DC16 Mmasepala wa Setereke wa Xhariep B B B B B C Kakaretso: Dimmasepala tsa Lejweleputswa FS181 Masilonyana Tokologo FS182 FS183 Tswelopele FS184 Matjhabeng FS185 Nala DC18 Mmasepala wa Setereke wa Lejweleputswa Setsoto B B B B B B C Kakaretso: Dimmasepala tsa Thabo Mofutsanyana FS191 FS192 Dihlabeng FS193 Nketoana FS194 Maluti a Phofung FS195 Phumelela FS196 Mantsopa DC19 Dimmasepala tsa Setereke tsa Thabo Mofutsanyanaity B B B B C Kakaretso: Dimmasepala tsa Fezile Dabi FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 Fezile Dabi 50 533 88 546 51 002 37 182 22 802 250 065 81 091 43 058 62 058 432 357 134 966 97 137 850 667 165 468 129 367 77 933 338 076 56 039 66 714 76 578 910 175 163 244 153 983 97 653 75 102 131 146 621 128 54 390 94 938 54 893 40 019 24 390 268 630 86 995 46 228 66 570 463 211 144 722 101 178 908 904 177 472 138 891 83 599 362 119 60 124 71 652 80 100 973 957 175 215 165 209 104 647 80 555 135 887 661 513 58 601 102 399 59 143 43 117 25 981 289 241 94 013 49 628 71 927 497 815 156 133 105 517 975 033 191 625 150 388 90 308 389 051 65 001 77 449 83 914 1 047 736 189 641 178 575 112 501 87 006 140 897 708 620 Kakaretso: Dimmasepala tsa Freistata 3 240 669 3 465 175 3 721 768 58 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 58 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 2012/13 Allocation R'000 Column B Forward Estimates 2013/14 R'000 2014/15 R'000 1 825 341 2 125 543 1 040 630 597 485 50 833 59 701 226 009 934 028 210 117 92 992 98 840 185 846 166 903 754 698 1 957 841 2 281 428 1 117 278 640 148 54 698 64 159 234 056 993 061 225 189 100 007 106 089 199 081 173 274 803 640 2 107 743 2 458 593 1 204 520 688 010 59 601 69 690 242 549 1 059 850 242 126 108 795 114 838 213 914 180 056 859 729 Total: Gauteng Municipalities 6 680 240 7 153 248 7 690 435 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 5959 No 5 ya 2012 59 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala GAUTENG A A A EKU JHB TSH Ekurhuleni Johannesburg Tshwane B B B C Kakaretso: Dimmasepala tsa Sedibeng GT421 Emfuleni GT422 Midvaal GT423 Lesedi DC42 Mmasepala wa Setereke wa Sedibeng B B B B C Kakaretso: Dimmasepala tsa West Rand GT481 Mogale City GT482 Randfontein GT483 Westonaria GT484 Merafong City DC48 Mmasepala wa Setereke wa West Rand Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2012/13 R'000 Ditekanyetso tse ka pele 2013/14 R'000 2014/15 R'000 1 825 341 2 125 543 1 040 630 597 485 50 833 59 701 226 009 934 028 210 117 92 992 98 840 185 846 166 903 754 698 1 957 841 2 281 428 1 117 278 640 148 54 698 64 159 234 056 993 061 225 189 100 007 106 089 199 081 173 274 803 640 2 107 743 2 458 593 1 204 520 688 010 59 601 69 690 242 549 1 059 850 242 126 108 795 114 838 213 914 180 056 859 729 Kakaretso: Dimmasepala tsa Gauteng 6 680 240 7 153 248 7 690 435 60 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 60 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 Umdoni 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 Mooi 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 KZN254 Dannhauser B B B C Total: Amajuba Municipalities DC25 Amajuba District Municipality National Financial Year Column A 2012/13 Allocation R'000 Column B Forward Estimates 2013/14 R'000 2014/15 R'000 1 769 412 1 899 944 2 048 545 35 614 27 805 86 177 43 500 26 036 85 382 260 269 564 783 55 649 35 302 21 925 23 775 338 903 28 180 29 266 314 311 847 311 106 393 59 607 29 644 62 494 64 585 253 410 576 133 32 355 71 672 69 621 41 962 177 373 392 983 270 475 13 989 47 617 97 319 429 400 38 287 29 934 93 230 46 725 28 154 91 574 279 554 607 458 60 240 38 035 23 656 25 561 363 502 30 526 31 689 339 503 912 712 114 388 64 330 31 893 67 133 69 783 272 002 619 529 34 927 77 027 75 475 45 103 190 325 422 857 289 781 15 082 51 514 105 075 461 452 41 687 32 712 100 756 50 723 30 418 98 560 301 024 655 880 65 128 41 588 25 526 27 431 391 259 33 016 34 266 367 300 985 514 124 440 69 422 34 766 72 896 75 360 292 725 669 609 38 510 83 774 81 668 49 070 204 767 457 789 311 436 16 177 55 674 113 636 496 923 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 6161 No 5 ya 2012 61 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala KWAZULU-NATALA A ETH Thekwini KZN211 Vulamehlo KZN212 Umdoni KZN213 Umzumbe KZN214 UMuziwabantu KZN215 Ezinqoleni KZN216 Hibiscus Coast B B B B B B C Kakaretso: Dimmasepala tsa Ugu DC21 Mmasepala wa Setereke wa Ugu KZN221 Mshwathi KZN222 Mngeni KZN223 Mooi Mpofana KZN224 Impendle KZN225 Msunduzi KZN226 Mkhambathini KZN227 Richmond B B B B B B B C Kakaretso: Dimmasepala tsa Umgungundlovu DC22 Mmasepala wa Setereke wa Umgungundlovu KZN232 Emnambithi/Ladysmith KZN233 Indaka KZN234 Umtshezi KZN235 Okhahlamba KZN236 Imbabazane B B B B B C Kakaretso: Dimmasepala tsa Uthukela DC23 Mmasepala wa Setereke wa Uthukela KZN241 Endumeni KZN242 Nquthu KZN244 Msinga KZN245 Umvoti B B B B C Kakaretso: Dimmasepala tsa Umzinyathi DC24 Mmasepala wa Setereke wa Umzinyathi B B B C Kakaretso: Dimmasepala tsa Amajuba KZN252 Newcastle KZN253 Emadlangeni KZ254 Dannhauser DC25 Mmasepala wa Setereke wa Amajuba Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2012/13 R'000 Ditekanyetso tse ka pele 2013/14 R'000 2014/15 R'000 1 769 412 1 899 944 2 048 545 35 614 27 805 86 177 43 500 26 036 85 382 260 269 564 783 55 649 35 302 21 925 23 775 338 903 28 180 29 266 314 311 847 311 106 393 59 607 29 644 62 494 64 585 253 410 576 133 32 355 71 672 69 621 41 962 177 373 392 983 270 475 13 989 47 617 97 319 429 400 38 287 29 934 93 230 46 725 28 154 91 574 279 554 607 458 60 240 38 035 23 656 25 561 363 502 30 526 31 689 339 503 912 712 114 388 64 330 31 893 67 133 69 783 272 002 619 529 34 927 77 027 75 475 45 103 190 325 422 857 289 781 15 082 51 514 105 075 461 452 41 687 32 712 100 756 50 723 30 418 98 560 301 024 655 880 65 128 41 588 25 526 27 431 391 259 33 016 34 266 367 300 985 514 124 440 69 422 34 766 72 896 75 360 292 725 669 609 38 510 83 774 81 668 49 070 204 767 457 789 311 436 16 177 55 674 113 636 496 923 62 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 62 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 Sisonke District Municipality National Financial Year Column A 2012/13 Allocation R'000 Column B Forward Estimates 2013/14 R'000 2014/15 R'000 36 417 59 760 79 053 72 001 78 231 258 854 584 316 56 693 73 817 14 141 25 755 48 763 176 384 395 553 43 392 179 139 20 311 79 831 25 107 50 777 328 762 727 319 65 009 72 649 58 371 48 830 228 010 472 869 50 739 12 054 48 477 50 309 85 299 203 556 450 434 39 110 64 198 84 983 77 416 84 129 277 840 627 676 61 556 80 044 15 245 27 978 53 165 189 272 427 260 47 213 191 975 22 148 85 881 26 969 55 046 355 051 784 283 69 874 77 913 62 782 52 838 245 123 508 530 54 883 13 013 52 054 54 472 91 643 218 521 484 586 42 431 69 715 92 518 84 334 91 692 299 001 679 691 66 670 86 626 16 350 30 311 57 725 203 644 461 326 51 199 206 393 24 049 93 715 29 278 59 564 384 065 848 263 76 014 83 848 68 474 57 111 264 146 549 593 59 308 13 957 56 391 58 900 99 559 235 753 523 868 Total: KwaZulu-Natal Municipalities 7 210 513 7 756 287 8 377 001 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 6363 No 5 ya 2012 63 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala KZN261 Dumbe KZN262 UPhongolo KZN263 Abaqulusi KZN265 Nongoma KZN266 Ulundi B B B B B C Kakaretso: Dimmasepala tsa Zululand DC26 Mmasepala wa Setereke wa Zululand KZN271 Umhlabuyalingana KZN272 Jozini KZN273 Big Five False Bay KZN274 Hlabisa KZN275 Mtubatuba B B B B B C kakaretso: Dimmasepala tsa Umkhanyakude DC27 Mmasepala wa Setereke wa Umkhanyakude KZN281 Mfolozi KZN282 Mhlathuze KZN283 Ntambanana KZN284 Mlalazi KZN285 Mthonjaneni KZN286 Nkandla B B B B B B C Kakaretso: Dimmasepala tsa Uthungulu DC28 Mmasepala wa Setereke wa Uthungulu District Municipality KZN291 Mandeni KZN292 KwaDukuza KZN293 Ndwedwe KZN294 Maphumulo B B B B C Kakaretso: Dimmasepala tsa Lembe DC29 Mmasepala wa Setereke wa Lembe KZN431 Ingwe KZN432 Kwa Sani KZN433 Kokstad KZN434 Ubuhlebezwe KZN435 Umzimkhulu B B B B B C Kakaretso: Dimmasepala tsa Sisonke DC43 Mmasepala wa Setereke wa Sisonke Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2012/13 R'000 Ditekanyetso tse ka pele 2013/14 R'000 2014/15 R'000 36 417 59 760 79 053 72 001 78 231 258 854 584 316 56 693 73 817 14 141 25 755 48 763 176 384 395 553 43 392 179 139 20 311 79 831 25 107 50 777 328 762 727 319 65 009 72 649 58 371 48 830 228 010 472 869 50 739 12 054 48 477 50 309 85 299 203 556 450 434 39 110 64 198 84 983 77 416 84 129 277 840 627 676 61 556 80 044 15 245 27 978 53 165 189 272 427 260 47 213 191 975 22 148 85 881 26 969 55 046 355 051 784 283 69 874 77 913 62 782 52 838 245 123 508 530 54 883 13 013 52 054 54 472 91 643 218 521 484 586 42 431 69 715 92 518 84 334 91 692 299 001 679 691 66 670 86 626 16 350 30 311 57 725 203 644 461 326 51 199 206 393 24 049 93 715 29 278 59 564 384 065 848 263 76 014 83 848 68 474 57 111 264 146 549 593 59 308 13 957 56 391 58 900 99 559 235 753 523 868 Kakaretso: Dimmasepala tsa KwaZulu-Natala 7 210 513 7 756 287 8 377 001 64 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 64 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 B B B B B C Total: Capricorn Municipalities Capricorn District Municipality 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 2012/13 Allocation R'000 Column B Forward Estimates 2013/14 R'000 2014/15 R'000 132 615 133 166 195 684 61 461 53 513 463 410 1 039 849 31 447 42 892 260 695 235 434 476 439 1 046 907 90 331 75 680 74 498 388 232 124 157 402 162 1 155 060 60 104 80 984 25 758 56 393 45 008 249 145 90 530 607 922 68 729 129 556 143 213 46 115 129 796 365 585 882 994 142 462 143 030 209 576 66 094 57 977 497 516 1 116 655 33 978 46 578 279 187 252 135 511 035 1 122 913 97 038 81 964 80 450 415 871 133 381 433 214 1 241 918 64 551 86 919 27 837 60 536 48 339 266 832 94 219 649 233 73 838 139 187 153 818 50 004 139 462 392 479 948 788 154 706 155 233 225 129 72 018 62 712 535 513 1 205 311 36 696 50 453 299 881 270 826 549 640 1 207 496 105 381 88 640 86 851 446 844 144 867 467 620 1 340 203 70 003 94 055 30 070 65 544 52 420 286 633 98 171 696 896 80 210 151 191 166 931 54 116 151 546 422 445 1 026 439 Total: Limpopo Municipalities 4 732 732 5 079 507 5 476 345 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 6565 No 5 ya 2012 65 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala LIMPOPO B B B B B C Kakaretso: Dimmasepala tsa Mopani LIM331 Giyani LIM332 Letaba LIM333 Tzaneen LIM334 Ba-Phalaborwa LIM335 Maruleng DC33 Mmasepala wa Setereke wa Mopani B B B B C Kakaretso: Dimmasepala tsa Vhembe LIM341 Musina LIM342 Mutale LIM343 Thulamela LIM344 Makhado DC34 Mmasepala wa Setereke wa Vhembe B B B B B C Kakaretso: Dimmasepala tsa Capricorn LIM351 Blouberg LIM352 Aganang LIM353 Molemole LIM354 Polokwane LIM355 Lepelle-Nkumpi DC35 Mmasepala wa Setereke wa Capricorn B B B B B B C Kakaretso: Dimmasepala tsa Waterberg LIM361 Thabazimbi LIM362 Lephalale LIM364 Mookgopong LIM365 Modimolle LIM366 Bela-Bela LIM367 Mogalakwena DC36 Mmasepala wa Setereke wa Waterberg B B B B B C Kakaretso: Dimmasepala tsa Sekhukhune LIM471 Ephraim Mogale LIM472 Elias Motsoaledi LIM473 Makhuduthamaga LIM474 Fetakgomo LIM475 Tubatse DC47 Mmasepala wa Setereke wa Sekhukhune Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2012/13 R'000 Ditekanyetso tse ka pele 2013/14 R'000 2014/15 R'000 132 615 133 166 195 684 61 461 53 513 463 410 1 039 849 31 447 42 892 260 695 235 434 476 439 1 046 907 90 331 75 680 74 498 388 232 124 157 402 162 1 155 060 60 104 80 984 25 758 56 393 45 008 249 145 90 530 607 922 68 729 129 556 143 213 46 115 129 796 365 585 882 994 142 462 143 030 209 576 66 094 57 977 497 516 1 116 655 33 978 46 578 279 187 252 135 511 035 1 122 913 97 038 81 964 80 450 415 871 133 381 433 214 1 241 918 64 551 86 919 27 837 60 536 48 339 266 832 94 219 649 233 73 838 139 187 153 818 50 004 139 462 392 479 948 788 154 706 155 233 225 129 72 018 62 712 535 513 1 205 311 36 696 50 453 299 881 270 826 549 640 1 207 496 105 381 88 640 86 851 446 844 144 867 467 620 1 340 203 70 003 94 055 30 070 65 544 52 420 286 633 98 171 696 896 80 210 151 191 166 931 54 116 151 546 422 445 1 026 439 Kakaretso: Dimmasepala tsa Limpopo 4 732 732 5 079 507 5 476 345 66 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 66 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 2012/13 Allocation R'000 Column B Forward Estimates 2013/14 R'000 2014/15 R'000 159 110 105 157 100 346 84 113 79 067 44 041 189 937 252 910 1 014 681 50 861 181 640 85 818 35 648 221 044 230 199 299 711 1 104 921 75 312 312 298 48 789 259 653 445 036 178 734 1 319 822 170 758 112 916 107 747 90 238 84 916 47 466 203 551 261 780 1 079 372 54 608 194 669 92 016 38 555 237 192 248 061 310 161 1 175 262 80 866 334 542 52 391 278 075 477 143 186 053 1 409 070 184 796 122 383 116 808 97 522 92 081 51 183 218 845 271 123 1 154 741 59 155 209 309 98 998 41 666 256 569 267 452 321 160 1 254 309 87 638 359 474 56 793 298 694 514 585 193 896 1 511 080 Total: Mpumalanga Municipalities 3 439 424 3 663 704 3 920 130 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 6767 No 5 ya 2012 67 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala MPUMALANGA B B B B B B B C Kakaretso: Dimmasepala tsa Gert Sibande MP301 Albert Luthuli MP302 Msukaligwa MP303 Mkhondo MP304 Pixley Ka Seme MP305 Lekwa MP306 Dipaleseng MP307 Govan Mbeki DC30 Mmasepala wa Setereke wa Gert Sibande B B B B B B C Kakaretso: Dimmasepala tsa Nkangala MP311 Victor Khanye MP312 Emalahleni MP313 Steve Tshwete MP314 Emakhazeni MP315 Thembisile MP316 Dr JS Moroka DC31 Mmasepala wa Setereke wa Nkangala B B B B B C Kakaretso: Dimmasepala tsa Ehlanzeni MP321 Thaba Chweu MP322 Mbombela MP323 Umjindi MP324 Nkomazi MP325 Bushbuckridge DC32 Mmasepala wa Setereke wa Ehlanzeni Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2012/13 R'000 Ditekanyetso tse ka pele 2013/14 R'000 2014/15 R'000 159 110 105 157 100 346 84 113 79 067 44 041 189 937 252 910 1 014 681 50 861 181 640 85 818 35 648 221 044 230 199 299 711 1 104 921 75 312 312 298 48 789 259 653 445 036 178 734 1 319 822 170 758 112 916 107 747 90 238 84 916 47 466 203 551 261 780 1 079 372 54 608 194 669 92 016 38 555 237 192 248 061 310 161 1 175 262 80 866 334 542 52 391 278 075 477 143 186 053 1 409 070 184 796 122 383 116 808 97 522 92 081 51 183 218 845 271 123 1 154 741 59 155 209 309 98 998 41 666 256 569 267 452 321 160 1 254 309 87 638 359 474 56 793 298 694 514 585 193 896 1 511 080 Kakaretso: Dimmasepala tsa Mpumalanga 3 439 424 3 663 704 3 920 130 68 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 68 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 NC081 Mier NC082 Kai !Garib NC083 NC084 NC085 Tsantsabane NC086 Kgatelopele DC8 //Khara Hais !Kheis Siyanda District Municipality Total: Siyanda Municipalities NC091 Sol Plaatje NC092 Dikgatlong NC093 Magareng NC094 Phokwane DC9 B B B B C Total: Frances Baard Municipalities 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 2012/13 Allocation R'000 Column B Forward Estimates 2013/14 R'000 2014/15 R'000 11 904 32 468 12 477 20 014 13 175 12 489 32 116 134 643 17 705 29 319 34 322 11 941 14 691 14 630 20 108 35 680 27 054 205 450 9 959 46 950 52 652 15 852 25 422 14 659 42 890 208 384 146 493 44 948 28 704 63 719 87 442 371 306 72 127 65 874 20 705 55 361 214 067 12 950 35 199 13 463 21 659 14 209 13 476 33 572 144 528 19 161 31 648 37 112 12 963 15 834 15 769 21 735 38 485 28 797 221 504 10 766 50 407 56 623 17 077 27 500 15 898 44 870 223 141 157 014 48 459 30 964 68 373 91 004 395 814 77 961 70 737 22 428 58 251 229 377 14 044 38 095 14 438 23 414 15 238 14 451 35 447 155 127 20 713 34 159 40 103 14 039 16 984 16 915 23 480 41 518 30 532 238 443 11 541 54 622 61 632 18 318 29 720 17 207 47 435 240 475 168 840 52 263 33 406 73 950 99 640 428 099 84 209 76 691 24 263 61 815 246 978 Total: Northern Cape Municipalities 1 133 850 1 214 364 1 309 122 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 6969 No 5 ya 2012 69 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala KAPA LEBOYA B B B B B B C Kakaretso: Dimmasepala tsa Namakwa NC061 Richtersveld NC062 Nama Khoi NC064 Kamiesberg NC065 Hantam NC066 Karoo Hoogland NC067 Khâi-Ma DC6 Mmasepala wa Setereke wa Namakwa B B B B B B B B C Kakaretso: Dimmasepala tsa Pixley Ka Seme NC071 Ubuntu NC072 Umsobomvu NC073 Emthanjeni NC074 Kareeberg NC075 Renosterberg NC076 Thembelihle NC077 Siyathemba NC078 Siyancuma DC7 Mmasepala wa Setereke wa Pixley Ka Seme B B B B B B NC081 Mier NC082 Kai !Garib NC083 NC084 NC085 Tsantsabane NC086 Kgatelopele //Khara Hais !Kheis DC8 Mmasepala wa Setereke wa Siyanda Kakaretso: Dimmasepala tsa Siyanda NC091 Sol Plaatje NC092 Dikgatlong NC093 Magareng NC094 Phokwane B B B B C Kakaretso: Dimmasepala tsa Frances Baard DC9 Mmasepala wa Setereke wa Frances Baard B B B C Kakaretso: Dimmasepala tsa John Taolo Gaetsewe NC451 Moshaweng NC452 Ga-Segonyana NC453 Gamagara DC45 Mmasepala wa Setereke wa John Taolo Gaetsewe Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2012/13 R'000 Ditekanyetso tse ka pele 2013/14 R'000 2014/15 R'000 11 904 32 468 12 477 20 014 13 175 12 489 32 116 134 643 17 705 29 319 34 322 11 941 14 691 14 630 20 108 35 680 27 054 205 450 9 959 46 950 52 652 15 852 25 422 14 659 42 890 208 384 146 493 44 948 28 704 63 719 87 442 371 306 72 127 65 874 20 705 55 361 214 067 12 950 35 199 13 463 21 659 14 209 13 476 33 572 144 528 19 161 31 648 37 112 12 963 15 834 15 769 21 735 38 485 28 797 221 504 10 766 50 407 56 623 17 077 27 500 15 898 44 870 223 141 157 014 48 459 30 964 68 373 91 004 395 814 77 961 70 737 22 428 58 251 229 377 14 044 38 095 14 438 23 414 15 238 14 451 35 447 155 127 20 713 34 159 40 103 14 039 16 984 16 915 23 480 41 518 30 532 238 443 11 541 54 622 61 632 18 318 29 720 17 207 47 435 240 475 168 840 52 263 33 406 73 950 99 640 428 099 84 209 76 691 24 263 61 815 246 978 Kakaretso: Dimmasepala tsa Kapa Leboya 1 133 850 1 214 364 1 309 122 70 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 70 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTH WEST NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 B B B B B C Total: Bojanala Platinum Municipalities Bojanala Platinum District Municipality NW381 Ratlou B NW382 Tswaing B NW383 Mafikeng B NW384 Ditsobotla B NW385 Ramotshere Moiloa B C DC38 Ngaka Modiri Molema 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 2012/13 Allocation R'000 Column B Forward Estimates 2013/14 R'000 2014/15 R'000 155 654 273 733 256 520 42 641 228 799 239 064 1 196 411 67 258 63 830 121 440 79 407 80 152 394 002 806 089 33 235 31 940 100 547 28 302 66 113 209 603 469 740 45 869 85 150 335 773 77 840 156 438 701 070 168 055 293 205 274 824 45 963 245 488 248 045 1 275 580 72 722 68 580 130 078 85 348 86 125 423 958 866 811 35 740 34 578 108 941 30 659 71 545 225 141 506 604 49 420 91 264 359 709 83 519 156 023 739 935 181 403 315 018 295 354 49 565 265 434 257 581 1 364 355 78 566 74 508 139 755 92 853 93 607 457 207 936 496 38 918 37 385 117 842 33 163 77 334 196 841 501 483 53 279 98 136 386 545 90 304 161 865 790 129 Total: North West Municipalities 3 173 310 3 388 930 3 592 463 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 7171 No 5 ya 2012 71 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala LEBOYA BOPHIRIMELA B B B B B C Kakaretso: Dimmasepala tsa Bojanala Platinum NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 Mmasepala wa Setereke wa Bojanala Platinum B NW381 Ratlou B NW382 Tswaing B NW383 Mafikeng B NW384 Ditsobotla B NW385 Ramotshere Moiloa DC38 Ngaka Modiri Molema C Kakaretso: Dimmasepala tsa Ngaka Modiri Molema B B B B B C Kakaretso: Dimmasepala tsa Dr Ruth Segomotsi Mompati NW392 Naledi NW393 Mamusa NW394 Greater Taung NW396 Lekwa-Teemane NW397 NW397 DC39 Mmasepala wa Setereke wa Dr Ruth Segomotsi Mompati B B B B C Kakaretso: Dimmasepala tsa Dr Kenneth Kaunda NW401 Ventersdorp NW402 Tlokwe NW403 City of Matlosana NW404 Maquassi Hills DC40 Mmasepala wa Setereke wa Dr Kenneth Kaunda Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2012/13 R'000 Ditekanyetso tse ka pele 2013/14 R'000 2014/15 R'000 155 654 273 733 256 520 42 641 228 799 239 064 1 196 411 67 258 63 830 121 440 79 407 80 152 394 002 806 089 33 235 31 940 100 547 28 302 66 113 209 603 469 740 45 869 85 150 335 773 77 840 156 438 701 070 168 055 293 205 274 824 45 963 245 488 248 045 1 275 580 72 722 68 580 130 078 85 348 86 125 423 958 866 811 35 740 34 578 108 941 30 659 71 545 225 141 506 604 49 420 91 264 359 709 83 519 156 023 739 935 181 403 315 018 295 354 49 565 265 434 257 581 1 364 355 78 566 74 508 139 755 92 853 93 607 457 207 936 496 38 918 37 385 117 842 33 163 77 334 196 841 501 483 53 279 98 136 386 545 90 304 161 865 790 129 Kakaretso: Dimmasepala tsa Leboya Bophirimela 3 173 310 3 388 930 3 592 463 72 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 72 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 2012/13 Allocation R'000 Column B Forward Estimates 2013/14 R'000 2014/15 R'000 A CPT City of Cape Town 1 084 416 1 165 272 1 257 857 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 36 388 26 013 22 679 34 054 26 752 70 000 215 886 46 200 69 397 41 241 62 986 51 280 205 814 476 918 53 343 36 146 16 877 18 897 43 926 169 189 18 989 26 522 42 495 80 370 43 034 23 375 30 859 125 699 391 343 9 536 10 586 32 765 12 981 65 868 39 092 28 144 24 627 36 735 28 867 72 212 229 677 49 664 74 441 44 284 67 524 55 105 210 513 501 531 57 332 38 984 18 315 20 474 45 929 181 034 20 515 28 810 45 755 86 196 46 290 25 403 33 272 129 788 416 029 10 316 11 438 35 411 14 000 71 165 42 429 30 429 26 689 40 276 31 723 74 954 246 500 54 018 80 136 47 736 72 632 59 863 217 832 532 217 62 316 42 707 19 845 22 158 48 516 195 542 22 158 31 232 49 973 92 766 50 452 27 568 36 395 134 520 445 064 11 060 12 262 38 273 14 999 76 594 Total: Western Cape Municipalities 2 403 620 2 564 708 2 753 774 National Total 37 873 396 40 581 787 43 638 905 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 7373 No 5 ya 2012 73 SEKEJULU 3 HO HLWAYA KAROLO E LEKANENG YA LEKENO LA DIKAROLO TSA MMUSO WA SELEHAE BAKENG LA MMASEPALA O MONG LE O MONG LEKENONG LE E NTSWENG BOEMONG BA NAHA Palo Mmasepala KAPA BOPHIRIMELA A CPT Motse Kapa WC011 Matzikama WC012 Cederberg WC013 Bergrivier WC014 Saldanha Bay WC015 Swartland B B B B B C Kakaretso: Dimmasepala tsa West Coast DC1 Mmasepala wa Setereke wa West Coast WC022 Witzenberg WC023 Drakenstein WC024 Stellenbosch WC025 Breede Valley WC026 Langeberg B B B B B C Kakaretso: Dimmasepala tsa Cape Winelands DC2 Mmasepala wa Setereke wa Cape Winelands WC031 Theewaterskloof WC032 Overstrand WC033 Cape Agulhas WC034 Swellendam B B B B C Kakaretso: Dimmasepala tsa Overberg DC3 Mmasepala wa Setereke wa Overberg WC041 Kannaland WC042 Hessequa WC043 Mossel Bay WC044 George WC045 Oudtshoorn WC047 Bitou WC048 Knysna B B B B B B B C Kakaretso: Dimmasepala tsa Eden DC4 Mmasepala wa Setereke wa Eden WC051 Laingsburg WC052 Prince Albert WC053 Beaufort West B B B C Kakaretso: Dimmasepala tsa Central Karoo DC5 Mmasepala wa Setereka wa Central Karoo Selemo sa Ditjhelete sa Naha Kholomo A Kholomo B Kabo ya 2012/13 R'000 Ditekanyetso tse ka pele 2013/14 R'000 2014/15 R'000 1 084 416 1 165 272 1 257 857 36 388 26 013 22 679 34 054 26 752 70 000 215 886 46 200 69 397 41 241 62 986 51 280 205 814 476 918 53 343 36 146 16 877 18 897 43 926 169 189 18 989 26 522 42 495 80 370 43 034 23 375 30 859 125 699 391 343 9 536 10 586 32 765 12 981 65 868 39 092 28 144 24 627 36 735 28 867 72 212 229 677 49 664 74 441 44 284 67 524 55 105 210 513 501 531 57 332 38 984 18 315 20 474 45 929 181 034 20 515 28 810 45 755 86 196 46 290 25 403 33 272 129 788 416 029 10 316 11 438 35 411 14 000 71 165 42 429 30 429 26 689 40 276 31 723 74 954 246 500 54 018 80 136 47 736 72 632 59 863 217 832 532 217 62 316 42 707 19 845 22 158 48 516 195 542 22 158 31 232 49 973 92 766 50 452 27 568 36 395 134 520 445 064 11 060 12 262 38 273 14 999 76 594 kakaretso: Dimmasepala tsa Kapa Bophirimela 2 403 620 2 564 708 2 753 774 Naha ka kakaretso 37 873 396 40 581 787 43 638 905 74 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 74 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 0 1 8 8 2 2 1 3 5 6 4 1 6 1 8 0 6 2 3 6 2 1 2 1 6 5 5 1 2 7 4 5 4 3 1 0 9 3 8 7 3 0 1 4 9 7 1 4 9 3 8 0 1 1 9 0 5 6 6 5 4 6 3 2 0 1 1 2 4 1 7 8 4 5 0 1 7 3 5 9 8 9 3 7 3 1 5 7 0 8 1 9 7 8 3 3 9 5 2 5 2 7 3 3 0 5 3 3 4 5 6 1 9 5 5 4 5 6 5 7 1 2 5 0 3 0 4 1 1 8 4 3 5 2 2 5 2 0 2 7 9 5 5 0 2 3 8 6 0 3 1 9 2 3 5 7 3 9 7 6 9 6 1 9 5 8 4 0 1 0 2 0 0 0 6 1 5 1 1 6 2 0 1 4 0 0 6 7 4 4 0 0 6 4 5 5 3 4 8 1 3 1 3 3 4 8 8 9 0 2 5 9 3 5 4 1 7 1 2 3 9 8 4 9 2 5 1 3 9 1 5 4 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 4 4 2 5 0 3 3 9 2 8 5 1 9 5 8 7 2 1 5 4 8 7 2 4 7 3 8 4 9 2 5 8 3 6 2 1 9 2 0 5 1 1 9 3 7 0 3 1 1 7 1 0 5 1 2 8 9 6 7 2 7 1 4 7 4 1 3 8 9 6 1 1 9 6 9 6 1 4 1 6 9 3 8 2 9 0 5 5 1 1 4 5 1 4 0 1 3 6 8 9 1 1 6 9 2 9 3 1 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 1 6 8 9 6 2 6 5 4 6 7 9 1 6 9 8 3 2 2 8 5 2 0 4 6 3 8 1 4 3 1 1 2 7 1 1 8 9 0 2 6 1 B n m u l o C s e t a m i t s E d r a w r o F 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R A n m u l o C 3 1 / 2 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 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 e g a t n a v d a s i d y l s u o i v e r p d n a g n i d l o h l l a m s o r e Z e h t o t g n i t u b i r t n o c y b e r e h t s r e m r a f g n i t e g r a t y b t n e m p o l e v e d l a r u t l u c i r g a . y g e t a r t S r e g n u H s e c n i v o r p e t a t i l i c a f d n a e t o m o r p , s e c i v r e s t r o p p u s t n a r G e m m a r g o r P 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 l a r u t l u c i r g a f o n o i s i v o r p e h t d n a p x e 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 , 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 ( 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 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 y b d e s u a c e r u t c u r t s a r f n i l o o h c s o t e g a m a d 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 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 ( 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 , 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 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 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 f o 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 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 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 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 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 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, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 7575 No 5 ya 2012 75 0 1 8 8 2 2 1 3 5 6 4 1 6 1 8 0 6 2 3 6 2 1 2 1 6 5 5 1 2 7 4 5 4 3 1 0 9 3 8 7 3 0 1 4 9 7 1 4 9 3 8 0 1 1 9 0 5 6 6 5 4 6 3 2 0 1 1 2 4 1 7 8 4 5 0 1 7 3 5 9 8 9 3 7 3 1 5 7 0 8 1 9 7 8 3 3 9 5 2 5 2 7 3 3 0 5 3 3 4 5 6 1 9 5 5 4 5 6 5 7 1 2 5 0 3 0 4 1 1 8 4 3 5 2 2 5 2 0 2 7 9 5 5 0 2 3 8 6 0 3 1 9 2 3 5 7 3 9 7 6 9 6 1 9 5 8 4 0 1 0 2 0 0 0 6 5 1 1 6 2 0 1 1 4 0 0 6 7 4 4 0 0 6 4 5 5 3 4 8 1 3 1 3 3 4 8 8 9 0 2 5 9 3 5 4 1 7 1 2 3 9 8 4 9 2 5 1 3 9 1 5 4 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 1 6 8 9 6 2 6 5 4 6 7 9 1 6 9 8 3 2 2 8 5 4 4 2 5 0 3 3 9 2 8 5 1 9 5 8 7 2 1 5 4 8 7 2 4 7 3 8 4 9 2 5 8 3 6 2 1 9 2 0 5 1 1 9 3 7 0 3 1 1 7 1 0 5 1 2 8 9 6 7 2 7 1 4 7 4 1 3 8 9 6 1 1 9 6 9 6 1 4 1 6 9 3 8 2 9 0 5 5 1 1 4 5 1 4 0 1 3 6 8 9 1 1 6 9 2 9 3 1 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 2 0 4 6 3 8 1 4 3 1 1 2 7 1 1 8 9 0 2 6 1 e l e p a k e s t o s t e y n a k e t i D 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R 3 1 / 2 1 0 2 a y o b a K 0 0 0 ' R B o m o l o h K A o m o l o h 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 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 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 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 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 e l u r e M , o m e T i s a w h s t o B ) 6 2 u t u o V ( 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 a M a l e l o l t e L o e h t o M a y o t u h T 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 o b o l e h p o B ) 6 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 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 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 4 U L U J E K E S 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 76 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 76 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 3 7 2 4 6 9 4 1 6 1 1 7 9 8 5 1 3 2 3 7 2 7 8 9 2 4 6 2 7 3 2 4 5 5 7 3 5 2 5 3 2 8 6 1 0 1 8 0 2 3 1 8 6 9 4 5 7 3 0 5 0 5 1 3 1 3 2 8 1 9 9 3 2 7 3 3 6 4 1 7 4 0 4 2 6 4 0 9 4 8 7 3 0 3 8 3 9 9 8 6 0 6 5 8 8 1 1 3 1 8 3 1 2 0 2 5 6 7 2 6 2 6 7 2 8 2 6 9 0 1 4 9 8 9 8 6 5 3 2 7 6 6 6 8 9 7 6 6 1 5 4 6 6 3 0 9 1 2 1 2 6 3 4 7 1 6 6 9 4 8 1 3 9 5 0 3 3 1 3 7 5 1 4 1 9 7 8 1 9 2 3 7 5 0 3 8 1 6 2 8 2 0 7 4 4 2 2 4 1 7 0 0 4 2 7 5 3 0 2 6 9 3 1 7 9 6 7 2 1 4 5 5 3 3 1 7 4 4 2 1 4 7 7 8 3 9 8 2 8 9 9 5 7 6 0 3 8 3 3 2 6 5 8 6 3 5 7 8 2 6 3 0 3 5 6 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 3 4 1 1 3 2 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 2 0 1 0 8 7 8 8 3 9 5 8 8 6 5 5 9 7 1 3 3 3 5 3 1 1 1 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 8 9 1 8 1 6 5 2 0 7 7 1 3 5 1 7 2 7 5 7 4 B n m u l o C s e t a m i t s E d r a w r o F 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R A n m u l o C 3 1 / 2 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 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 - o c ; m r o f t a l p e c i v r e s c i l b u p e h t n o s e e n i a r t e c r u o s e R n a m u H l a n o i t a N e h t f o g n i d n u f 2 1 0 2 r o f n o i t a c u d e l a c i d e m e t a u d a r g r e d n u g n i d n a p x e n i h t l a e H r o f n a l P . ) 5 2 0 2 ( d n o y e b d n a s e c n i v o r p e c n e i c s h t l a e h f o 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 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 ) b ( ) 6 1 e t o V ( h t l a e 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 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 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 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 . g n i n i a r T d n a n o i t a c u d E 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 ( 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, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 7777 No 5 ya 2012 77 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 4 5 5 7 3 5 2 5 3 2 8 6 1 0 1 8 0 2 3 1 8 6 9 4 5 7 3 0 5 0 5 1 3 1 3 2 8 1 9 9 3 2 7 3 3 6 4 1 7 4 0 4 2 6 4 0 9 4 8 7 3 0 3 8 3 9 9 8 6 0 6 5 8 8 1 1 3 1 8 3 1 2 0 2 5 6 7 2 6 2 6 7 2 8 2 6 9 0 1 4 9 8 9 8 6 5 3 2 7 6 6 6 8 9 7 6 6 1 5 4 1 2 6 3 4 7 1 6 6 9 4 8 6 6 3 0 9 1 2 1 3 9 5 0 3 1 3 7 5 1 4 3 1 9 7 8 1 9 2 3 7 5 0 3 8 1 6 2 8 2 0 7 4 4 2 2 4 1 7 0 0 4 7 5 3 0 2 6 2 9 3 1 7 9 6 7 2 1 4 5 5 3 3 1 7 4 4 2 1 4 7 7 8 3 9 8 2 8 9 9 5 7 6 0 3 8 3 3 2 6 5 8 6 3 5 7 8 2 6 3 0 3 5 6 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 5 4 4 2 8 6 4 2 7 6 8 7 6 7 1 6 7 0 2 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 2 8 3 9 5 8 8 6 5 5 9 7 1 3 3 3 5 3 1 1 1 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 8 9 1 8 1 6 5 2 0 7 7 1 3 5 1 7 2 7 5 7 4 e l e p a k e s t o s t e y n a k e t i D 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R 3 1 / 2 1 0 2 a y o b a K 0 0 0 ' R B o m o l o h K 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 a l e b a h j t o B a p a K 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 e l e p o s t e h s t N a l e l o l t e L ) b ( 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 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 a t a t s i e r F g n e t u a G 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 m a h a h p 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 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 ( a h a n a b g n o m e o b e s n e v o r p i d a y 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 o b g n o l e h p o B i b e s t i D a y o l l e p u h T ) 6 1 u t u o V ( 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 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 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 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 o h 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 e l t o b 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 a y 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 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 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 ( 4 U L U J E K E S 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 78 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 78 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 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R 4 9 2 4 3 6 2 0 3 8 8 6 9 0 2 8 9 4 1 3 2 9 0 9 5 1 7 4 0 3 6 2 1 0 6 4 5 4 5 1 8 9 4 2 2 5 4 4 9 4 9 6 3 5 1 5 1 5 8 5 2 3 9 1 3 6 6 3 1 2 0 3 8 2 5 9 8 8 7 0 1 0 8 1 0 5 3 5 9 8 0 4 8 8 8 2 0 4 3 6 8 4 0 8 4 3 4 0 8 3 9 8 0 2 3 1 7 7 9 0 7 2 8 7 4 7 4 4 5 0 6 8 4 2 5 5 6 0 9 3 2 3 4 1 1 5 6 6 1 5 1 1 4 3 5 0 2 1 8 7 0 1 7 4 1 0 6 0 2 0 5 5 0 9 1 6 6 9 5 3 0 9 4 0 6 9 3 8 1 2 8 3 3 0 2 9 7 4 0 4 5 8 4 4 3 4 1 7 1 5 2 3 2 5 8 2 3 9 4 7 2 6 2 9 2 6 4 0 9 3 1 4 2 8 0 5 8 0 8 1 4 3 7 1 2 5 2 5 5 4 A n m u l o C 3 1 / 2 1 0 2 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 1 4 9 5 8 6 1 1 4 9 6 0 4 2 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 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 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 l a i c n i v o r p 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 s d r a w o t g n i d n u f y r a t n e m e l p p u s e d i v o r p o T t n a r G s n o i t a r e p O t r o p s n a r T c i l b u P ) b ( t r o p s n a r T ) 7 3 e t o V ( GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 7979 No 5 ya 2012 79 4 9 2 4 3 6 2 0 3 8 8 6 3 2 9 0 9 5 7 4 0 3 6 2 0 6 4 5 4 5 8 9 4 2 2 5 4 4 9 4 9 6 3 5 1 5 1 5 1 1 1 0 3 8 2 5 9 8 8 5 2 3 9 1 3 6 6 3 1 2 8 7 0 1 0 8 1 0 5 3 5 9 8 0 4 8 8 8 2 0 4 3 6 8 4 0 8 4 0 8 3 3 4 9 8 0 2 3 1 7 7 9 0 7 2 8 7 4 7 4 4 5 0 6 8 4 2 5 5 6 1 5 6 6 1 5 1 4 3 5 0 2 8 7 0 1 7 4 0 6 0 2 0 5 5 0 9 1 6 6 9 5 3 0 9 4 1 1 1 9 7 4 0 4 5 8 0 6 9 3 8 1 2 8 3 3 0 2 4 4 3 4 1 7 1 5 2 3 2 5 8 2 3 9 4 7 2 6 2 9 2 6 4 0 9 3 2 8 0 1 4 5 8 0 8 1 4 3 7 1 2 5 2 5 5 4 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 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 0 2 8 9 4 1 0 9 3 2 3 4 1 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R e l e p a k e s t o s t e y n a k e t i D 5 8 9 9 6 3 1 0 0 0 ' R 3 1 / 2 1 0 2 a y o b a K B o m o l o h K 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 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 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 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 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 i s t e m e k g n e w s t n e s o s t e b e h s T a l e l o l t e L ) b ( 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 a s t g n e w g n a l a p i D 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 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 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 D i ) 7 3 u t u o V ( 4 U L U J E K E S 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 80 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 80 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 1 4 5 2 1 7 1 1 6 6 8 3 9 5 3 1 4 8 1 1 9 3 4 9 9 4 1 5 8 7 9 2 7 1 2 1 8 6 3 8 1 2 7 2 3 9 6 8 7 7 5 4 8 5 0 3 3 1 6 7 9 4 3 9 1 1 2 1 9 4 8 5 1 1 6 0 9 2 7 7 8 8 8 4 9 9 9 0 8 5 9 1 7 6 9 5 6 8 9 7 2 7 1 1 1 1 7 9 5 5 4 5 0 1 6 0 9 6 7 0 9 4 7 4 9 9 4 0 8 9 1 7 9 8 4 7 0 9 2 1 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 6 0 2 2 9 3 7 B n m u l o C s e t a m i t s E d r a w r o F 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R A n m u l o C 3 1 / 2 1 0 2 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 n w o T e p a C f o f o y t i C 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 n a t i l o p o r t e m 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 e s a e r c n i , 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 i e f i l f o 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 l a t i p a c 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 . s d l o h e s u o h 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 y t i C o l a f f u B e h t 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, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 8181 No 5 ya 2012 81 4 U L U J E K E S B o m o l o h K A o m o l o h K 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 3 1 / 2 1 0 2 a y o b a K 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 1 4 5 2 1 7 1 1 6 6 8 3 9 5 3 1 4 8 9 3 4 9 9 4 5 8 7 9 2 7 2 1 8 6 3 8 2 7 2 3 9 6 8 7 7 5 4 8 1 1 1 1 1 5 0 3 3 1 6 7 9 4 3 9 1 2 1 9 4 8 5 1 1 6 0 9 2 7 7 8 8 8 4 9 9 9 0 8 5 9 1 7 6 9 5 6 8 9 7 2 7 1 1 1 1 1 e l e p e s t o s t e y n a k e t i D 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 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 0 0 0 ' R 7 9 5 5 4 5 0 1 6 0 9 6 7 0 9 6 0 2 2 9 3 7 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 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 : 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 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 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 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 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 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 p r o t e s e s t e M 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 82 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 82 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 5 8 4 7 4 4 5 8 0 1 8 7 1 0 1 5 0 1 2 6 4 0 4 1 6 7 8 0 7 0 4 7 3 8 7 6 1 7 1 9 6 9 7 3 3 6 7 4 2 4 6 4 7 6 9 6 1 8 0 2 7 1 8 0 7 7 6 7 0 6 7 7 7 0 7 6 8 2 8 2 7 5 4 8 3 4 9 9 9 7 5 8 3 5 7 1 8 6 7 5 6 5 4 8 3 4 5 4 8 3 4 4 3 0 0 7 5 4 8 3 4 7 3 7 1 5 6 6 8 5 1 6 5 4 8 3 4 1 7 5 3 6 1 8 6 6 4 7 8 1 2 6 5 9 1 9 4 2 0 1 5 5 0 2 1 2 5 5 0 1 3 3 2 7 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 8 6 4 2 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 3 3 6 4 7 0 7 0 5 5 1 1 6 0 6 7 9 2 6 5 2 6 6 2 7 2 6 6 2 7 1 3 4 6 7 0 1 2 9 6 0 1 2 0 6 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 7 9 9 8 0 1 1 6 6 5 1 1 4 1 6 1 3 6 6 8 7 7 9 5 4 7 5 4 6 5 B n m u l o C s e t a m i t s E d r a w r o F 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R A n m u l o C 3 1 / 2 1 0 2 n o i t a c o l l A 0 0 0 ' R 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 l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G ; h c a o r p p a y r o t a p i c i t r a p d e s a b - y t i n u m m o c h g u o r h t s e i t i n u t r o p p o k r o w / b o j e t a e r c o t o t ; e m m a r g o r P s k r o W c i l b u P d e d n a p x E e h t . f e i l e r y t r e v o p d n a y t i r u c e s d o o f d e v o r p m i r o f t n e m n o r i v n e g n i l b a n e n a e t a e r c 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 v r e s n o c e l b a n i a t s u s e h t e c n a h n e 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 ( a h g u o r h t s e c r u o s e r l a r u t l u c i r g a l a r u t a n 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 y l p p u s d n a n o i t c u d o r p l a r u t l u c i r g a s k c o l n u l a r u t l u c i r g a h t i w s t e k r a m t n e m n r e v o g e h t m o r f m e h t g n i s a e l e r s u h t s t c u d o r p d e s a e r c 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 t a h t e r u t c u r t s a r f n i n i t s e v n i , e m o c n i n i e s a e r c n i n a e v e i h c a s e i t i n u m m o c . p a r t y t r e v o 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 ( , 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 ( 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 r u t l u C d n a s t r A s e c i v r e s d n a s e i t i l i c a f , e r u t c u r t s a r f n i y r a r b i l y l s u o i v e r p g n i t e g r a t y l i r a m i r p ( l e v e l l a i c n i v o r p t a e m m a r g o r p d e s i l a t i p a c e r l a n o i t a n d n a t n e m n r e v o g l a c o l f o t r o p p u s n i a h g u o r h t ) s e i t i n u m m o c d e g a t n a v d a s i d . s e v i t a i t i n i ) 4 1 e t o V ( GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 8383 No 5 ya 2012 83 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 4 5 8 8 7 1 5 0 1 2 6 4 0 4 1 0 7 0 7 3 8 1 7 1 9 7 3 7 4 2 4 7 6 1 8 0 1 8 0 6 7 0 7 7 0 8 2 8 5 4 0 1 0 1 6 7 8 4 7 6 9 6 3 6 4 6 9 6 2 7 7 7 6 7 7 6 2 7 5 4 8 3 4 9 9 9 7 5 8 3 5 7 1 8 6 7 5 6 5 4 8 3 4 5 4 8 3 4 4 3 0 0 7 5 4 8 3 4 7 3 7 1 5 6 6 8 5 1 6 5 4 8 3 4 1 7 5 3 6 1 8 6 6 4 7 8 1 2 6 5 9 4 2 5 5 0 9 1 0 1 2 1 2 5 5 0 1 3 3 2 7 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 8 5 9 4 2 7 0 2 0 1 2 1 7 5 5 1 1 0 4 7 7 3 3 6 0 7 0 1 1 6 7 9 2 2 6 6 2 6 6 1 3 4 0 1 2 0 1 2 4 7 5 5 0 6 6 5 2 7 2 7 6 7 9 6 0 6 8 5 0 4 0 3 2 5 4 9 1 6 2 2 8 2 2 8 5 9 3 3 7 9 9 2 1 8 7 0 5 6 5 8 4 8 6 8 6 2 7 4 6 6 5 7 9 9 8 0 1 1 6 6 5 1 1 4 1 6 1 3 6 6 8 7 7 9 5 4 7 5 4 6 5 e l e p e s t o s t e y n a k e t i d 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R 3 1 / 2 1 0 2 a y o b a K 0 0 0 ' R B o m o l o h K A o m o l o h K 5 U L U J E K E S 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 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 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 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 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 . g n e m u f o b a w s t a m e s t e L / a m i l I 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 a k o h g n e r e h p o h l t i a b i s a l o p a r o b a s u h t o H a s t e k e j o r p i D a l e l o l t e L ) b ( 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 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 : 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 ) c ( e l u r e M , o m e T i s a w h s t o B ) 6 2 u t u o V ( 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 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 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 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 o m e t e l a m u f o b a y o s i d e h P 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 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 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 . a h a n 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 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 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 b a h j t e s a s a l a b o h a s a k e b e S ) 4 1 u t u o V ( 84 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 84 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 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R A n m u l o C 3 1 / 2 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 5 0 0 8 2 4 3 3 1 9 5 4 2 2 8 6 5 9 1 1 4 3 1 1 9 2 2 0 1 0 8 7 3 5 8 7 1 1 3 7 6 0 1 2 7 5 7 0 2 6 2 1 4 4 2 1 2 9 0 5 8 1 7 2 7 0 1 6 7 6 9 6 7 5 3 7 4 1 1 1 7 9 0 0 1 2 8 1 1 1 1 8 6 1 5 0 1 0 5 3 9 3 7 9 8 3 1 2 2 5 2 3 1 6 2 2 5 2 1 4 3 3 4 0 4 9 1 9 4 0 5 8 9 3 7 1 4 0 4 9 1 7 9 6 2 3 2 4 2 1 3 1 0 1 4 9 3 0 9 2 1 7 4 9 0 6 5 5 7 3 8 2 1 6 6 4 4 9 9 2 7 5 6 2 5 2 9 3 2 2 1 8 2 1 4 6 3 3 1 6 9 6 2 7 8 1 7 3 5 7 1 3 1 6 4 7 0 3 8 6 3 9 4 6 8 5 1 3 1 7 3 8 1 8 2 8 4 8 7 4 6 1 1 7 3 8 1 0 1 1 0 2 2 4 7 6 4 5 9 2 5 8 2 7 2 8 6 8 8 7 5 5 1 9 3 7 4 5 1 8 0 9 7 1 5 4 6 4 6 0 9 4 3 2 0 7 3 9 1 6 6 5 9 4 9 5 3 9 1 1 2 1 4 7 4 3 7 4 2 8 5 2 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 5 8 9 4 1 2 1 4 4 6 1 5 1 1 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 9 1 9 3 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 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 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 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 n e v e r p V H s ’ a c i r f I A h t u o S t r o p p u s o T ) 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 ( d n a s l l i k s , e g d e l w o n k h t l a e h e v i t c u d o r p e r d n a l a u x e s g n i s a e r c n i y b y g e t a r t s e h t e t a g i t i m o t ; s r o t a c u d e d n a s r e n r a e l , g n i r a c a g n i d i v o r p y b V H I f o t c a p m i g n o m a g n i k a m n o i s i c e d e t a i r p o r p p a 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 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 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 e h t e r u s n e o t ; s r o t a c u d e d n a s r e n r a e l d e s a b - s t h g i r , e f a s a f o n o i s i v o r p . e s u b a / t n e m s s a r a h l a u x e s 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 e v o r p m i o t ; 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 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 t n e t n o c ' s r e h c a e t e v o r p m i o t ; 4 1 0 2 n a l P 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 g d e l w o n k . e c n e i c S ) 5 1 e t o V ( GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 8585 No 5 ya 2012 85 5 5 7 3 8 2 1 5 8 9 4 1 2 1 4 4 6 1 5 1 1 a l a t a N - u l u Z a w K 6 6 4 4 9 9 2 7 5 6 2 5 2 9 3 2 2 1 8 2 1 4 6 3 3 1 6 9 6 2 3 2 0 7 3 9 1 6 6 5 9 4 9 5 3 9 1 1 2 1 4 7 4 3 7 4 2 8 5 2 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 5 1 9 3 7 4 5 1 8 0 9 7 1 5 4 6 4 6 0 9 4 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 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 5 0 0 8 2 4 3 3 1 9 5 4 8 6 5 1 4 3 9 2 2 2 2 9 1 1 1 0 1 0 8 7 3 5 8 7 3 7 6 1 1 0 1 2 7 5 7 0 2 6 2 1 4 4 2 9 0 5 7 2 7 6 7 6 6 7 5 7 4 1 7 9 0 1 2 8 1 0 1 9 3 1 1 0 1 2 8 1 1 1 1 8 6 1 5 0 1 0 5 3 9 3 7 9 8 3 1 2 2 5 2 3 1 6 2 2 5 2 1 4 3 3 4 0 4 9 1 9 4 0 5 8 9 3 7 1 4 0 4 9 1 7 9 6 2 3 2 4 2 1 3 1 0 1 4 9 3 0 9 2 1 7 4 9 0 6 7 8 1 7 3 5 7 1 3 1 6 4 7 0 3 8 6 3 9 4 6 8 5 1 3 1 7 3 8 1 8 2 8 4 8 7 4 6 1 1 7 3 8 1 0 1 1 0 2 2 4 7 6 4 5 9 2 5 8 2 7 2 8 6 8 8 7 5 9 7 1 7 4 6 9 1 1 9 3 1 7 4 5 9 6 1 2 7 1 1 9 3 0 2 7 1 0 1 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 e l e p e s t o s t e y n a k e t i d 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R 3 1 / 2 1 0 2 a y o b a K 0 0 0 ' R B o m o l o h K A o m o l o h K 5 U L U J E K E S 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 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 a t u h t i o h e l a w t u r o h a s i m a h a h p o H i d e l a n i D a l o l o k i D a l e l o l t e L ) a ( o e h t o M a y o t u h 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 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 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 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 , 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 ; e r e h j t i t a 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 . g n o l o k i d o l e k o t i d e l a n e e m m o b a t o m ) o l e h p o B a s t a y 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 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 s t o l l o h t 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 ( 86 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 86 0 6 5 3 3 2 4 9 0 2 9 4 5 0 3 3 9 1 5 4 2 0 8 9 2 7 2 6 8 2 8 6 5 3 1 6 0 2 9 1 5 3 0 2 1 2 8 4 3 3 2 3 5 0 3 7 4 1 3 1 7 1 6 8 5 7 3 9 1 6 6 3 5 3 7 0 1 1 8 0 0 0 2 3 1 3 5 1 0 0 8 8 9 9 9 4 3 6 9 1 8 5 9 7 8 4 4 7 0 1 2 2 3 1 1 2 2 1 1 5 2 5 8 4 2 6 6 6 8 4 2 8 8 6 9 8 2 3 1 1 6 6 6 6 2 9 9 3 0 0 5 4 0 3 3 4 5 6 5 3 2 8 9 4 5 4 9 7 0 1 1 5 9 4 6 1 3 3 6 9 0 2 5 7 3 6 2 6 1 7 2 4 9 6 1 8 2 8 5 0 7 2 8 8 1 3 1 0 5 8 8 1 4 8 8 1 1 2 5 8 0 2 2 6 9 2 3 7 2 1 4 8 9 2 4 7 3 8 4 8 5 2 2 2 7 0 2 5 6 2 3 4 1 1 6 8 1 9 5 0 9 6 8 6 4 2 0 3 2 0 3 5 2 8 7 4 5 7 2 9 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 2 5 8 0 6 0 1 0 6 1 5 1 6 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 9 1 7 8 0 4 0 7 4 9 7 4 1 7 3 7 0 8 4 0 1 5 7 5 1 1 2 0 1 3 0 0 0 0 0 3 4 7 2 1 5 3 8 5 2 8 4 4 6 2 5 3 0 5 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 6 8 8 3 3 5 0 1 8 4 8 2 6 7 8 7 9 2 6 5 5 4 3 3 9 3 8 1 4 5 9 5 3 0 1 4 B n m u l o C s e t a m i t s E d r a w r o F 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R A n m u l o C 3 1 / 2 1 0 2 n o i t a c o l l A 0 0 0 ' R 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G n o i t a c o l l a l a n o i t i d n o C 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 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 o t 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 . y r t n u o c 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 ( 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 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 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 e h t 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 t n e m e l p p u s o t ; s e v i t c e j b o y c i l o p e t a v i r p - c i l b u p h g u o r h t d e r e v i l e d . s p i h s r e n t r a 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 ) b ( 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 ; g n i t s e T d n a g n i l l e s n u o C 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 e h t r o f g n i d n u f 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 I V H o t s s e c c a l a s r e v i n u g n i d u l c n i . 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 ) a ( ) 6 1 e t o V ( h t l a e H GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 8787 No 5 ya 2012 87 0 6 5 3 3 2 4 9 0 2 9 4 5 0 3 3 9 1 5 4 2 0 8 9 2 7 2 6 8 2 8 6 5 3 1 6 0 2 9 1 5 3 0 2 1 2 8 4 3 3 2 3 5 0 3 7 4 1 3 1 7 1 6 8 5 7 3 9 1 6 6 3 5 3 7 0 1 1 8 0 0 0 3 5 1 0 0 8 8 9 9 9 4 3 6 9 1 8 5 9 2 3 1 7 8 4 4 7 0 1 2 2 3 1 1 2 2 1 1 5 2 5 8 4 2 6 6 6 8 4 2 8 8 6 9 8 2 3 1 1 6 6 6 6 2 9 9 3 0 0 5 4 0 3 3 4 5 6 5 3 2 8 9 4 5 4 9 7 0 1 1 5 9 4 6 1 3 3 6 9 0 2 5 7 3 6 2 6 1 7 2 4 9 6 1 8 2 8 5 0 7 2 8 8 1 3 1 0 5 8 8 1 4 8 8 1 1 2 5 8 0 2 2 6 9 2 3 7 2 1 4 8 9 2 4 7 3 8 4 8 5 2 2 7 0 2 5 6 2 2 3 4 1 1 6 8 1 9 5 0 9 6 8 6 4 2 0 3 2 0 3 5 2 8 7 4 5 7 2 9 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 2 5 8 0 6 0 1 0 6 1 5 1 6 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 9 1 7 8 0 4 0 7 4 9 7 4 1 7 3 7 0 8 4 0 1 5 7 5 1 1 2 0 1 3 0 0 0 0 0 3 4 7 2 1 5 3 8 5 2 8 4 4 6 2 5 3 0 5 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 6 8 8 3 3 5 0 1 8 4 8 2 6 7 8 7 9 2 6 5 5 4 3 3 9 3 8 1 4 5 9 5 3 0 1 4 e l e p e s t o s t e y n a k e t i d 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R 3 1 / 2 1 0 2 a y o b a K 0 0 0 ' R B o m o l o h K A o m o l o h K 5 U L U J E K E S 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 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 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 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 g n a b 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 k o h . a h a n o h e r a h a k o l l e p u h t l a c i n k e h T a s t 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 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 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 ( o e h t o M a y o t u h T ) 5 1 u t u o V ( 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 n a e L a h g n o s t e b e h s t a w g n n e k o h a s t e h e h s t e l o l o k e h p a l g n e k a b a h a N a l o s t e b e h s T a l a l o l o k e h e p a l o e n a n e l 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 I V H a y o l e m o k o h l 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 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 . l a r i v o r t e r i t n a 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 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 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 ; 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 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 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 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 ) b ( ) 6 1 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 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 ) a ( e l t o b o b o l e h p o B 88 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 88 4 3 3 8 3 0 0 0 5 5 0 0 0 5 0 1 0 0 0 0 1 1 4 3 3 8 3 3 3 3 8 3 3 3 3 8 3 3 3 3 8 3 3 3 3 8 3 5 3 8 6 2 0 0 5 8 3 0 0 5 3 7 0 0 0 7 7 3 3 8 6 2 3 3 8 6 2 3 3 8 6 2 3 3 8 6 2 3 3 8 6 2 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 0 0 0 0 5 0 0 0 0 5 3 0 0 0 0 5 1 B n m u l o C s e t a m i t s E d r a w r o F 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R A n m u l o C 3 1 / 2 1 0 2 n o i t a c o l l A 0 0 0 ' R 0 6 7 5 2 5 9 9 9 1 4 3 7 4 2 4 5 4 9 2 2 7 5 6 2 2 7 7 9 1 3 4 1 5 1 0 2 6 7 1 0 5 9 0 2 0 0 0 0 0 2 0 1 9 8 3 5 2 9 0 4 6 2 0 1 1 8 4 0 2 6 4 1 4 5 5 0 3 3 2 3 7 7 5 6 1 1 2 1 3 1 1 1 8 9 2 2 7 3 0 9 8 2 8 1 1 9 3 9 0 9 9 1 7 5 2 1 2 2 8 2 4 1 6 9 0 9 1 6 9 8 3 2 0 8 9 8 1 3 2 1 4 1 6 1 8 0 1 6 8 5 2 1 4 6 9 4 1 0 0 0 0 5 1 9 1 9 2 7 4 5 0 9 4 3 0 2 1 6 6 0 9 2 3 4 6 3 7 8 4 1 3 3 2 8 8 8 5 1 9 9 4 3 4 0 1 2 0 0 6 6 3 8 7 5 4 3 1 1 4 4 3 5 6 8 1 1 2 3 8 0 8 7 1 2 7 8 3 8 9 6 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 9 0 8 0 6 0 8 6 8 0 2 3 0 1 0 0 0 0 0 1 9 1 6 1 6 9 9 5 8 2 9 2 2 6 7 7 3 0 0 4 7 9 2 5 1 9 2 7 1 6 1 7 4 1 7 2 1 5 6 9 1 5 5 9 3 3 3 3 9 0 5 0 1 0 8 1 5 2 7 1 9 5 9 5 2 7 5 1 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T 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 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 r e p o r p 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 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 . 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 ) d ( ; e c n a r u s n I 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 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 t o l i p d e t c e l e s t r o p p u s d n a s e v i t a i t i n i 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 n i s t c i r t s i d 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 y r e v i l e d 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 e c r u o s e r . s l a t i p s o h n o i t a c o l l a l a n o i t i d n o C 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 ) c ( ) 6 1 e t o V ( h t l a e H . 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 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 8989 No 5 ya 2012 89 4 3 3 8 3 0 0 0 5 5 0 0 0 5 0 1 0 0 0 0 1 1 4 3 3 8 3 3 3 3 8 3 3 3 3 8 3 3 3 3 8 3 3 3 3 8 3 5 3 8 6 2 0 0 5 8 3 0 0 5 3 7 0 0 0 7 7 3 3 8 6 2 3 3 8 6 2 3 3 8 6 2 3 3 8 6 2 3 3 8 6 2 0 0 0 0 0 5 0 0 0 0 5 3 0 6 7 5 9 9 4 3 7 4 5 4 2 7 5 2 7 7 3 4 1 0 2 6 0 5 9 5 2 9 1 4 2 9 2 6 2 9 1 5 1 7 1 0 2 0 0 0 0 0 2 0 1 9 8 3 5 9 0 4 6 2 0 1 8 4 0 2 6 1 4 5 5 0 3 2 3 7 7 5 6 1 2 1 3 1 1 8 9 2 2 7 3 2 1 4 3 1 1 0 9 8 2 8 1 9 3 9 0 9 9 1 1 7 5 2 2 8 2 6 9 0 6 9 8 0 8 9 3 2 1 6 1 8 6 8 5 4 6 9 1 2 4 1 9 1 3 2 8 1 4 1 0 1 2 1 4 1 0 0 0 0 5 1 9 1 9 2 7 4 5 0 9 4 3 0 6 6 0 9 2 3 6 3 7 8 4 1 3 2 8 8 8 5 9 9 4 3 4 0 2 0 0 6 6 3 2 1 4 3 1 1 8 7 5 4 3 1 4 4 3 5 6 8 1 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 0 0 0 5 1 0 8 4 0 8 4 0 0 4 0 4 7 0 8 0 0 8 6 2 1 6 1 2 1 9 6 8 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 1 2 3 8 0 8 7 1 2 7 8 3 8 9 6 1 9 5 9 5 2 7 5 1 e l e p e s t o s t e y n a k e t i d 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R 3 1 / 2 1 0 2 a y o b a K 0 0 0 ' R B o m o l o h K A o m o l o h K 5 U L U J E K E S 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 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 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 a y e s n e r o h s n i a l e l o l t e L ) c ( 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 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 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 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 ) d ( 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 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 e j e l o h k i d i k o o b a s t . 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 g n e k a b o l e h e p i d e l g n a n e o b a K 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 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 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 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 g n e k a b a h a N a y e l t o b o b o l e h p o B ) 6 1 u t u o V ( 90 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 90 3 4 2 2 2 2 1 6 5 8 5 2 2 8 9 0 1 3 9 5 3 1 2 6 3 1 1 9 3 2 1 7 7 8 2 4 0 9 4 5 2 8 3 1 2 6 0 9 4 6 3 6 7 3 0 1 2 5 5 7 4 4 2 6 7 3 4 9 2 0 8 1 8 8 5 4 2 0 7 3 9 2 0 3 8 4 2 4 6 4 8 0 4 2 0 2 1 2 4 5 4 3 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 3 4 7 7 6 1 2 3 9 9 1 5 0 2 9 5 6 8 1 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 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R A n m u l o C 3 1 / 2 1 0 2 n o i t a c o l l A 0 0 0 ' R - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 5 2 3 8 3 5 5 2 3 8 3 4 2 6 1 6 3 4 2 6 1 6 3 2 7 9 2 7 2 2 7 9 2 7 2 4 6 5 7 5 2 4 6 5 7 5 2 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 1 0 4 7 1 2 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 d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N o p o p m L i L A T O T 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 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 ( n i s d o h t e m y r e v i l e d e v i s n e t n i r u o b a l f o e s u e h t h g u o r h t s t r o f f e n o i t a e r c k r o w d n a p x e 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 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 . s e n i l e d i u g ) P W P 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 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 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 . 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 ) 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 n o i t a c o l l a l a n o i t i d n o C y t r e p o r p e h t 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 ( 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 s e t a r . s e c n i v o r p t n a r G s k r o W c i l b u P ) 7 e t o V ( GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 9191 No 5 ya 2012 91 e l e p e s t o s t e y n a k e t i d 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R 3 4 2 2 2 2 1 6 5 8 5 2 2 8 9 0 1 3 9 5 3 1 2 6 3 1 1 2 1 7 2 4 0 9 3 7 8 9 4 5 2 8 3 1 2 6 0 9 4 6 3 6 7 3 0 1 2 5 5 7 4 4 2 6 7 3 4 9 2 0 8 1 8 8 5 4 2 0 9 2 0 4 2 4 7 3 3 8 6 4 8 0 4 2 0 2 1 2 4 5 4 3 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 0 7 8 1 1 9 5 3 6 7 3 4 5 8 1 8 7 1 1 0 5 9 1 3 0 0 0 ' R 3 1 / 2 1 0 2 a y o b a K 3 4 7 7 6 1 2 3 9 9 1 5 0 2 9 5 6 8 1 9 1 B o m o l o h K A o m o l o h K - - - - - - - - - - - - - - - - - - 3 3 3 1 9 3 5 3 8 6 0 5 3 8 9 5 5 2 0 6 1 2 8 1 9 7 8 4 6 2 5 1 9 9 4 4 4 9 9 0 0 1 7 1 5 5 2 3 8 3 4 2 6 1 6 3 - 5 5 2 3 8 3 4 2 6 1 6 3 1 6 7 2 9 2 - - - - - - - - - - - - - - - - - - 2 7 9 2 7 2 2 7 9 2 7 2 4 6 5 7 5 2 4 6 5 7 5 2 1 2 1 8 0 9 5 4 9 2 2 3 2 1 4 3 7 6 1 4 3 7 9 5 6 7 5 3 1 3 7 0 2 4 6 5 4 2 7 9 2 4 2 - 1 0 4 7 1 2 5 U L U J E K E S 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 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 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 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 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 g n a w j a a s E O S T E R A K A K 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 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 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 , g n e a h a m 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 . g n e l i h e l e m o k o l h 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 e e l o e n a n e L a l e l o l t e L ) b ( e s n e v o r p i d 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 a y i s t e b e s e m a l g n e l i h e s t e k 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 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 . 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 e j t i d o h a e m a e l o l t a m a s g n e l h a g k e s ) 7 u t u o V ( 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 g n a w j a a s E 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 l g n e k a b a b a h j t e s a y g n i s t e b e s e m 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 g n e l i h e s t e k e e l o e n a n e 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 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 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 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 ( 92 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 92 2 3 6 5 2 5 1 9 5 7 9 4 0 4 6 9 6 4 1 3 9 3 7 9 6 4 8 3 4 4 7 2 8 6 8 9 1 0 1 8 7 3 2 6 8 3 6 4 4 1 7 6 0 3 9 4 8 0 4 6 6 9 9 4 7 8 9 9 6 7 1 4 6 3 0 3 3 8 7 4 4 5 6 9 0 5 0 9 5 7 5 2 2 4 5 3 0 9 2 0 7 6 8 3 1 0 3 7 4 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 B n m u l o C s e t a m i t s E d r a w r o F 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R A n m u l o C 3 1 / 2 1 0 2 n o i t a c o l l A 0 0 0 ' R 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 o p o p m L i L A T O T n o i t a c o l l a l a n o i t i d n o C 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 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 d n a 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 ( GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 9393 No 5 ya 2012 93 1 3 9 9 6 4 4 4 7 3 7 8 3 2 8 6 8 9 1 0 1 8 7 3 8 3 6 1 7 6 9 4 8 6 6 9 2 6 4 4 0 3 0 4 9 4 7 8 9 7 1 4 0 3 3 9 6 6 3 8 7 4 4 5 6 9 0 5 0 7 5 2 5 3 0 0 7 6 1 0 3 9 5 2 4 9 2 8 3 7 4 6 5 0 1 7 3 0 3 9 2 2 1 3 3 7 3 8 8 4 0 4 7 9 4 4 4 6 6 6 4 3 3 7 1 9 5 5 9 3 7 2 6 3 4 4 2 3 6 5 2 5 1 9 5 7 9 4 0 4 6 9 6 4 e l e p e s t o s t e y n a k e t i d 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R 3 1 / 2 1 0 2 a y o b a K 0 0 0 ' R B o m o l o h K A o m o l o h K 5 U L U J E K E S 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 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 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 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 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 , 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 e l a b o h a b o l o h o B e l i d a p a p i D a k i r f A o l l o p a h t i o B . 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 ) 0 2 u t u o V ( a w r o B 94 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 94 B n m u l o C s e t a m i t s E d r a w r o F 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R A n m u l o C 3 1 / 2 1 0 2 n o i t a c o l l A 0 0 0 ' R 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 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 8 9 2 7 5 2 4 3 7 2 4 2 6 9 0 0 3 2 s e i c i l o p , n o i t a l s i g e l d e t a l e r d n a 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 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 . 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 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 ) 3 e t o V ( s r i a f f A 6 0 9 5 0 2 2 1 0 4 0 9 0 2 3 8 9 9 6 0 2 L A T O T 2 1 9 3 4 7 4 2 9 1 0 7 0 4 2 9 9 5 s k r o W c i l b u P d e d n a p x E e h t h t i w e c n a i l p m o c n i , s a e r a s u c o f d e i f i t n e d i 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 . s e n i l e d i u g e m m a r g o r P 0 0 0 6 0 1 0 0 0 0 0 1 0 6 4 5 7 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 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 8 3 1 9 4 4 8 9 7 4 2 4 3 5 7 2 0 4 0 0 0 0 0 2 0 0 0 0 0 2 0 0 0 0 0 2 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 . 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 t n a r G n i 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 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 8 5 5 9 4 4 5 4 9 0 2 4 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 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 . t n e m n r e v o g , 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 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 S T N A R G T N E R R U C 0 0 2 4 6 7 5 1 5 6 4 3 4 6 4 1 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 8 5 6 7 8 4 1 2 7 7 4 1 3 1 3 4 4 1 5 1 1 e h t d n a s c i n i l c , 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 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 1 0 3 5 5 7 3 2 3 1 4 5 4 1 2 2 6 0 6 6 3 6 0 2 L A T O T 9 7 1 1 9 5 1 4 0 8 9 5 2 3 1 8 7 5 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 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 . ) 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 6 4 8 0 7 8 5 1 8 9 9 4 5 5 3 0 1 8 8 9 4 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 8 1 4 1 4 4 5 1 9 3 5 9 2 7 3 . 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 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 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 ( 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, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 9595 No 5 ya 2012 95 e l e p e s t o s t e y n a k e t i D 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R a y o b a K 3 1 / 2 1 0 2 0 0 0 ' R B o m o l o h K A o m o l o h K 6 U L U J E K E S 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 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 8 9 2 7 5 2 4 3 7 2 4 2 6 9 0 0 3 2 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 a s t e b o k o k . 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 e o a l e m e l a l a p e s a m M e l 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 ) 3 u t u o V ( 2 1 9 3 4 7 4 2 9 1 0 7 0 4 2 9 9 5 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 w g k e m g n e k a b 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 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 a b a h j t e S a y o s t e b e h s T a l a p e s a m m i d a l 0 0 0 6 0 1 0 0 0 0 0 1 0 6 4 5 7 . 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 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 ( 8 3 1 9 4 4 8 9 7 4 2 4 3 5 7 2 0 4 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 ( . 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 a k e a h e l e S 0 0 0 0 0 2 0 0 0 0 0 2 0 0 0 0 0 2 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 o h e s a k a l t o M 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 . a l t a m a y o s i m a h a h p a h a N a l o l t o l t e L ) 0 1 u t u o V ( ) 9 2 u t u o V ( a l t a M 6 0 9 5 0 2 2 1 0 4 0 9 0 2 3 8 9 9 6 0 2 O S T E R A K A K . e a h e l e s a y o s u p 8 5 5 9 4 4 5 4 9 0 2 4 4 3 4 2 6 5 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 0 0 2 4 6 7 5 1 5 6 4 3 4 6 4 1 3 3 6 1 8 8 3 1 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 a l a p e s a m m o s t e S a y o r e r e 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 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 e s t a b a h j t e s G N A R G N A R A M A E L O L T A M 8 5 6 7 8 4 1 2 7 7 4 1 3 1 3 4 4 1 5 1 1 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 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 a l g n e n a p o k e l o e n a n e L a l e l o l t e L ) a ( 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 a h . o n a h p a b g n e l o b ) 3 u t u o V ( a l t a M ) 9 2 u t u o V ( 9 7 1 1 9 5 1 4 0 8 9 5 2 3 1 8 7 5 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 a h e h t 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 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 1 0 3 5 5 7 3 2 3 1 4 5 4 1 2 2 6 0 6 6 3 6 0 2 O S T E R A K A K 6 4 8 0 7 8 5 1 8 9 9 4 5 5 3 0 1 8 8 9 4 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 ( . o s t e l e b e h s t i d 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 8 1 4 1 4 4 5 1 9 3 5 9 2 7 3 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 ( . 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 o s t e b e h s T . 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 o l e h p o b g n a w g n a l a p i D ) 7 3 u t u o V ( ) 0 1 u t u o V ( 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 96 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 96 0 4 3 0 0 5 5 0 4 3 0 0 5 5 - - - - - - - - - 5 1 / 4 1 0 2 0 0 0 ' R 0 0 0 0 0 1 0 0 0 9 8 6 4 4 1 / 3 1 0 2 0 0 0 ' R - - 0 0 0 0 6 0 0 0 0 6 0 0 0 0 0 1 - 0 0 0 0 8 0 0 0 0 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 A n m u l o C 3 1 / 2 1 0 2 n o i t a c o l l A 5 3 6 6 2 5 1 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 9 8 1 5 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 d e t a c o l l a n U t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G . 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 ( 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, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 9797 No 5 ya 2012 97 B o m o l o h K A o m o l o h K 7 U L U J E K E 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 E S N E V O R P I D O H O B A K I D e l e p a k e s t o s t e y n a k e t i D - - - - - - - - - 0 4 3 0 0 5 0 4 3 0 0 5 5 5 5 1 / 4 1 0 2 0 0 0 ' R 0 0 0 0 0 1 0 0 0 9 8 6 4 4 1 / 3 1 0 2 0 0 0 ' R - - 0 0 0 0 0 0 0 6 0 6 0 0 0 0 0 1 - 0 0 0 0 8 0 0 0 0 0 1 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 - 5 3 6 6 2 5 1 0 0 0 ' R 3 1 / 2 1 0 2 a y o b a K 0 0 0 9 8 1 5 0 0 0 5 1 3 2 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 a l e b a h j t o B a p a K 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 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 o t u h 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 g n a w j a a s E a t a t s i e r F g n e t u a G . g n o l o k i d e s a k a l t o m 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 o l o k e S a g n a r g n a r a M ) 5 1 u t u o V ( 98 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 98 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 - B n m u l o C s e t a m i t s E d r a w r o F 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R A n m u l o C 3 1 / 2 1 0 2 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 0 0 3 8 5 0 0 0 5 5 0 0 0 0 8 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 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 . ) 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 3 0 9 8 9 0 2 6 9 5 2 8 9 1 8 6 3 9 7 8 1 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 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 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 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 . y l p p u s f o y t i l a u q e v o r p m i 5 2 6 7 2 3 4 8 5 2 1 3 8 9 5 2 3 1 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 s r i a f f A t n a r G ) 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 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 8 8 2 6 3 8 5 8 0 9 0 6 6 5 7 0 1 8 8 0 5 L A T O T - 0 0 0 9 8 3 0 0 5 9 7 4 s d n u f o s l a t n a r g e h T . 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 a d e t e g r a t . 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 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 0 6 4 1 5 3 3 8 2 7 1 2 9 2 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 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 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 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 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 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 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 9999 No 5 ya 2012 99 0 6 4 1 5 3 3 8 2 7 1 2 9 2 1 4 6 6 1 5 2 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 a b 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 o h 0 0 3 8 5 0 0 0 5 5 0 0 0 0 8 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 n a s i h a K a y g n e l e p o s t e h s t N 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 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 o l e h p o b 3 0 9 8 9 0 2 6 9 5 2 8 9 1 8 6 3 9 7 8 1 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 a k a h a N a l e s a k a l t o M a l o e n a n e L 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 g n e w s t n a p o K e l e l o l t e L ) a ( 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 , o l u d o b ) m o k s E ( a h a N a l o l t o l t e L ) 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 g n e l o b o h 5 2 6 7 2 3 4 8 5 2 1 3 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 a s t g n o s t e l e b e h s t i D o s i a m a s T ) 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 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 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 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 . e a h e l e s a w g n o s u m m a b o l o h o B a l e l o l t e L ) b ( a h o t a b e L a g n a r g n a r a M i s t e M 8 8 2 6 3 8 5 8 0 9 0 6 6 5 7 0 1 8 8 0 5 O S T E R A K A K - 0 0 0 9 8 3 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 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 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 a l g n a r g n a r a M a l e l o l t e L e a h e l e S a g n e p a l a M o h t a b a b o l u d o B ) 1 3 u t u o V ( e l e p e s t o s t e y n a k e t i D 5 1 / 4 1 0 2 4 1 / 3 1 0 2 a y o b a K 3 1 / 2 1 0 2 0 0 0 ' R 0 0 0 ' R 0 0 0 ' R B o m o l o h K A o m o l o h K 7 U L U J E K E 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 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 100 No. 35361 Act No. 5 of 2012 GOVERNMENT GAZETTE, 17 May 2012 Division of Revenue Act, 2012 100 0 0 4 1 0 2 0 0 4 1 0 2 0 0 0 0 9 1 0 0 0 0 9 1 0 0 0 0 8 1 0 0 0 0 8 1 - - - - - - - - - - - - - - - - - - - - - - - - - - - B n m u l o C s e t a m i t s E d r a w r o F 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R A n m u l o C 3 1 / 2 1 0 2 n o i t a c o l l A 0 0 0 ' R 8 E L U D E H C S E S N O P S E R R E T S A S I D R O F S E C N I V O R P R O F S N O I S I V O R P D E T A C O L L A N U e 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 e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N o p o p m L i L A T O T . 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 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 ( E S N O P S E R R E T S A S I D R O F S E I T I L A P I C I N U M R O F S N O I S I V O R P D E T A C O L L A N U 0 0 0 1 7 3 0 0 0 0 5 3 0 0 0 0 3 3 B n m u l o C s e t a m i t s E d r a w r o F 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R A n m u l o C 3 1 / 2 1 0 2 n o i t a c o l l A 0 0 0 ' R 0 0 0 1 7 3 0 0 0 0 5 3 0 0 0 0 3 3 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 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 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 GOVERNMENT GAZETTE, 17 May 2012 Molao wa Dikarolo tsa Lekeno,2012) No. 35361 101101 No 5 ya 2012 101 - - - - - - - - - - - - - - - - - - - - - - - - - - - 0 0 4 1 0 2 0 0 4 1 0 2 0 0 0 0 9 1 0 0 0 0 9 1 0 0 0 0 8 1 0 0 0 0 8 1 e l e P e s t o s t e y n a k e t i D 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R 3 1 / 2 1 0 2 a y o b a K 0 0 0 ' R B o m o l o h K A o m o l o h K 8 U L U J E K E S A W U D O K A L G N E K A B G N E S N E V O R P I D G N A W J A A S E S T O N A L E H E N I D 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 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 g n a w j a a s E a l e b a h j t o B a p a K . a w u d o k a l g n e k a b e t e l e h j t i d a s t o s u h t i d a h a w h s t n o h a k a n a l e h e n o H e s n e v o r P a l a w u d o K a l e l o l t e L o s t e S a y o r e r e M a w o s u m M e l o l e n a p o K ) 3 u t u o V ( A W U D O K A L G N E K A B A L A P E S A M M I D O H G N A W J A A S E S T O N A L E H E N I D 0 0 0 1 7 3 0 0 0 0 5 3 0 0 0 0 3 3 e l e p e s t o s t e y n a k e t i D 5 1 / 4 1 0 2 0 0 0 ' R 4 1 / 3 1 0 2 0 0 0 ' R 3 1 / 2 1 0 2 a y o b a K 0 0 0 ' R B o m o l o h K A o m o l o h K 0 0 0 1 7 3 0 0 0 0 5 3 0 0 0 0 3 3 O S T E R A K 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 . a w u d o k a l g n e k a b e l e h j t i d a h a w s h t n o h a k a n a l e h e n o H a w u d o K a l a l a p e s a m M a l e l o l t e L o s t e S a y o r e r e M a w o s u m M e l o l e n a p o K ) 3 u t u o V (