Act No. 20 of 2011 · those allocations may be made; WHEREAS the Division of Revenue Act, 2011 (Act...
Transcript of Act No. 20 of 2011 · those allocations may be made; WHEREAS the Division of Revenue Act, 2011 (Act...
2 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
ACTTo amend the Division of Revenue Act, 2011, so as to provide for the equitabledivision of revenue raised nationally among the national, provincial and localspheres of government for the 2011/12 financial year and the responsibilities of allspheres of government pursuant to such division; and to provide for mattersconnected therewith.
PREAMBLE
WHEREAS section 214(1) of the Constitution of the Republic of South Africa,1996, requires an Act of Parliament to provide for—
(a) the equitable division of revenue raised nationally among the national,provincial and local spheres of government;
(b) the determination of each province’s equitable share of the provincial share ofthat revenue; and
(c) any other allocations to provinces, local government or municipalities fromthe national government’s share of that revenue, and any conditions on whichthose allocations may be made;
WHEREAS the Division of Revenue Act, 2011 (Act No. 6 of 2011), gives effect tosection 214(1) of the Constitution in respect of the 2011/12 financial year;
AND WHEREAS section 12(4) of the Money Bills Amendment Procedure andRelated Matters Act, 2009 (Act No. 9 of 2009), requires that the Minister of Financemust table a Division of Revenue Amendment Bill with the revised fiscal frameworkif the adjustments budget effects changes to the Division of Revenue Act for the rel-evant year,
BE IT THEREFORE ENACTED by the Parliament of the Republic of South Africa,as follows:—
Substitution of Schedules to Act 6 of 2011
1. Schedules 1 to 9 of this Act are hereby substituted for Schedules 1 to 9 of theDivision of Revenue Act, 2011 (Act No. 6 of 2011), respectively.
Short title and commencement
2. This Act is called the Division of Revenue Amendment Act, 2011, and takes effecton the date of publication thereof by the President in the Gazette.
5
(English text signed by the President)(Assented to 5 December 2011)
3No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
NAWUKu antswisa Nawumbisi wa ku Aviwa ka Mali ya Tiko, 2011, ku endlela kululamisela ku aviwa ko ringana ka mali ya tiko leyi hlengeletiweke etikwenihinkwaro exikarhi ka mfumo wa rixaka, xifundzankulu, na swiyenge hinkwaswoswa mfumo wa muganga eka lembe ximali ra 2011/12 na vutihlamuleri byaswivandla hinkwaswo swa mfumo leswi landzelaka ku aviwa loku; na kululamisela timhaka leti fambelanaka na swona.
MANGHENELO
TANIHILESWI xiyenge xa 214(1) xa Vumbiwa ra Riphabliki ra Afrika Dzonga, 1996,xi lavaka Nawu wa Palamende ku lulamisela—
(a) ku aviwa ko ringana ka mali ya tiko leyi hlengeletiweke etikweni hinkwaroexikarhi ka mfumo wa rixaka, xifundzankulu na swivandla swa mfumo wamuganga;
(b) ku kumisisiwa ka nkavelo lowu ringanaka wa xifundzankulu xin’wana naxin’wana wa timali toleto ta mfumo; na
(c) avelo rihi kumbe rihi eka swifundzankulu, mfumo wa muganga kumbetimasipala ku suka eka nkavelo wa mfumo wa rixaka wa timali toleto tamfumo na swipimelo swihi kumbe swihi leswi maavelo wolawo ya nga haendliwaka ehansi ka swona;
TANIHILESWI Nawu wa Division of Revenue Act, 2011 (Nawu wa No. 6 wa 2011),wu endla leswaku xiyenge xa 214(1) xa Vumbiwa xi tirha kuy ya hi lembe ximali ra2011/12;
TANIHILESWI xiyenge xa 12(4) xa nawu wa Money Bills Ammendment Procedureand Related Matters Act, 2009 (Nawu wa No. 9 wa 2009) wu lavaka leswaku Holobyewa Timali u fanele ku andlala Ku antswisiwa ka Nawumbisi wa Timali ta Tiko na rimbaleri pfuxetiweke ra swa timali loko ku cinciwa ka mpimanyeto ku tisa ku cinca ekaNawumbisi wa ku Aviwa ka Timali ta Tiko eka lembe leri faneleke,
HIKWALAHO KE A WU SIMEKIWA hi Palamende ya Riphabliki YaAfrika Dzonga hi ndlela leyi landzelaka:—
Ku siviwa ka Tixedulu eka Nawu wa 6 wa 2011
1. Tixedulu ta 1 ku fika 9 ta Nawu lowu ta siviwa hi Tixedulu ta 1 ku 9 ta nawu waDivision of Revenue Act, 2011 (Nawu wa No. 6 wa 2011), hi ku landzelelana ka tona.
Vito nkomiso na ku sungula
2. Nawu lowu wu vuriwa Division of Revenue Amendment Act, 2011, naswona wusungula ku tirha hi siku leri wu nga ta kandziyisiwa hi Puresidente eka Gazete.
5
(English text signed by the President)(Assented to 5 December 2011)
4 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
5No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
XEDULU YA 1
Kholomo ya A Kholomo ya B
Ku bvumba ko ya emahlweni
2012/13 2013/14R'000 R'000 R'000
Rixaka1,2 562 174 845 624 832 817 689 463 889 Xifundzankulu 291 735 509 305 725 449 323 604 408 Muganga 34 107 901 37 573 396 39 960 288 TOTAL 888 018 255 968 131 662 1 053 028 585 1. Nkavelo wa rixaka wu katsa maavelo lawa ya nga na swipimelo eka xifundzankulu na swivandla swa muganga, tilevhi leti avelanaka na timasipala ta le madorobeni, ku durheriwa ko hakela swikweleti na nhlayiselo wa leswi nga lavekaka hi xihatla.2. Tichaji to kongoma ta nkavelo wo ringana wa swifundzankulu ti susiwile.
Kholomo ya A Kholomo ya BKu bvumba ko ya emahlweni
2012/13 2013/14R'000 R'000 R'000
Eastern Cape 44 644 170 46 495 024 48 931 829 Free State 17 722 579 18 430 860 19 363 325 Gauteng 50 967 615 53 973 066 57 699 363 KwaZulu-Natal 63 584 195 66 877 612 70 992 966 Limpopo 36 793 208 38 104 133 39 884 915 Mpumalanga 23 662 205 24 570 021 25 786 476 Northern Cape 7 827 173 8 207 056 8 688 325 North West 19 481 922 20 562 274 21 912 710 Western Cape 27 052 442 28 505 403 30 344 499 NTSENGO 291 735 509 305 725 449 323 604 408
KU AVUWA KO RINGANA KA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO EXIKARHI KA
KU PIMIWA KA NKAVELO WO RINGANA WA XIFUNDZANKULU XIN'WANA NA XIN'WANA KA NKAVELO WA XIVANDLA XA
XIFUNDZANKULU WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO
Xifundzankulu Avelo wa 2011/2012
Swivandla swa mfumo Avelo wa 2011/2012
XEDULU YA 2
(tanihi chaji yo kongoma ehenhla ka Nkwama wa Mali ya Tiko wa Rixaka)
6 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
7No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Lembe Ximali ra Rixaka
Kholomo ya A Kholomo ya B
ku bvumba ko ya emahlweni
2012/13 2013/14R'000 R'000 R'000
EASTERN CAPE
A BUF Buffalo City 583 628 644 542 686 869A NMA Nelson Mandela Bay 656 653 730 416 778 401
B EC101 Camdeboo 33 092 36 581 38 967B EC102 Blue Crane Route 34 998 38 693 41 218B EC103 Ikwezi 13 753 15 192 16 183B EC104 Makana 59 143 65 410 69 677B EC105 Ndlambe 49 522 54 813 58 398B EC106 Sundays River Valley 32 105 35 517 37 845B EC107 Baviaans 15 153 16 751 17 848B EC108 Kouga 41 038 45 585 48 593B EC109 Kou-Kamma 25 910 28 642 30 511C DC10 Masipala wa Xifundza xa Cacadu 67 220 69 666 72 317Ntsengo: Timasipala ta Cacadus 371 935 406 850 431 557
B EC121 Mbhashe 105 238 116 503 124 173B EC122 Mnquma 136 070 150 518 160 377B EC123 Great Kei 28 209 31 184 33 221B EC124 Amahlathi 79 616 87 995 93 737B EC126 Ngqushwa 55 140 60 965 64 949B EC127 Nkonkobe 76 099 84 004 89 451B EC128 Nxuba 18 627 20 591 21 935C DC12 Masipala wa xifundza xa Amatole 530 281 583 693 627 182Ntsengo: Timasipala ta Amatole 1 029 279 1 135 453 1 215 023
B EC131 Inxuba Yethemba 35 770 39 535 42 109B EC132 Tsolwana 21 878 24 165 25 740B EC133 Inkwanca 15 748 17 399 18 534B EC134 Lukhanji 96 062 106 129 113 038B EC135 Intsika Yethu 78 404 86 613 92 256B EC136 Emalahleni 61 619 68 112 72 564B EC137 Engcobo 66 596 73 753 78 619B EC138 Sakhisizwe 34 165 37 799 40 278C DC13 Masipala wa Xifundza xa Chris Hani 325 908 360 052 384 758Ntsengo: Timasipala ta Chris Hani 736 151 813 558 867 896
B EC141 Elundini 64 855 71 762 76 475B EC142 Senqu 79 190 87 568 93 295B EC143 Maletswai 20 224 22 351 23 809B EC144 Gariep 22 167 24 507 26 107C DC14 Masipala wa Xifundza xa Joe Gqabi 149 031 164 710 175 859Ntsengo: Timasipala ta Joe Gqabi 335 467 370 898 395 545
B EC153 Ngquza Hill 97 182 107 542 114 611B EC154 Port St Johns 59 537 65 862 70 188B EC155 Nyandeni 111 925 123 822 131 944B EC156 Mhlontlo 87 213 96 486 102 818B EC157 King Sabata Dalindyebo 153 086 169 585 180 725C DC15 Masipala wa Xifundza xa O.R. Tambo 416 223 450 392 480 874Ntsengo: Timasipala ta O.R. Tambo 925 167 1 013 688 1 081 159
B EC441 Matatiele 92 449 102 304 109 023B EC442 Umzimvubu 92 993 102 906 109 667B EC443 Mbizana 98 860 109 353 116 530B EC152 Ntabankulu 54 929 60 753 64 740C DC44 Masipala wa Xifundza xa Alfred Nzo 265 535 294 916 315 328Ntsengo:Timasipala ta Alfred Nzo 604 767 670 232 715 289
Ntsengo: Timasipala ta Eastern Cape 5 243 046 5 785 638 6 171 740
KU PIMIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA KA NKAVELO WA XIVANDLA XA MFUNO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO
Avelo wa 2011/12Nomboro Masipala
XEDULU YA 3
8 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
9No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Lembe Ximali ra Rixaka
Kholomo ya A Kholomo ya B
ku bvumba ko ya emahlweni
2012/13 2013/14R'000 R'000 R'000
KU PIMIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA KA NKAVELO WA XIVANDLA XA MFUNO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO
Avelo wa 2011/12Nomboro Masipala
XEDULU YA 3
FREE STATE
A MAN Mangaung 546 417 603 089 642 590
B FS161 Letsemeng 45 212 49 982 53 241B FS162 Kopanong 79 334 87 704 93 418B FS163 Mohokare 45 632 50 451 53 741B FS171 Naledi 33 288 36 803 39 204C DC16 Masipala wa Xifundza xa Xhariep 20 629 22 002 23 067Ntsengo: Ti masipala ta Xhariep 224 095 246 941 262 671
B FS181 Masilonyana 72 352 79 980 85 192B FS182 Tokologo 38 552 42 614 45 393B FS183 Tswelopele 55 333 61 187 65 182B FS184 Matjhabeng 390 659 432 635 460 936B FS185 Nala 120 920 133 667 142 372C DC18 Masipala wa Xifundza xa Lejweleputswa 93 735 97 203 101 043Ntsengo: Timasipala ta Lejweleputswa 771 551 847 286 900 117
B FS191 Setsoto 147 875 163 504 174 167B FS192 Dihlabeng 114 851 127 105 135 413B FS193 Nketoana 69 567 76 929 81 951B FS194 Maluti a Phofung 305 453 338 239 360 402B FS195 Phumelela 49 899 55 167 58 766B FS196 Mantsopa 59 517 37 002 70 096C DC19 Masipala wa Xifundza xa Thabo Mofutsanyana 72 399 76 038 79 952Ntsengo: Timasipala ta Thabo Mofutsanyana 819 560 873 983 960 747
B FS201 Moqhaka 145 181 160 452 170 892B FS203 Ngwathe 137 311 151 789 161 675B FS204 Metsimaholo 88 125 97 702 104 114B FS205 Mafube 67 075 74 135 78 962C DC20 Fezile Dabi 127 132 131 308 135 790Ntsengo: Timasipala ta Fezile Dabi 564 823 615 385 651 434
Ntsengo: Timasipala ta Free State 2 926 447 3 186 684 3 417 559
10 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
11No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Lembe Ximali ra Rixaka
Kholomo ya A Kholomo ya B
ku bvumba ko ya emahlweni
2012/13 2013/14R'000 R'000 R'000
KU PIMIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA KA NKAVELO WA XIVANDLA XA MFUNO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO
Avelo wa 2011/12Nomboro Masipala
XEDULU YA 3
GAUTENG
A EKU Ekurhuleni 1 644 128 1 828 391 1 949 038A JHB City of Johannesburg 1 897 561 2 134 780 2 276 247A TSH City of Tshwane 923 020 1 031 527 1 100 611
B GT421 Emfuleni 539 842 597 880 636 986B GT422 Midvaal 44 379 49 238 52 480B GT423 Lesedi 52 626 58 222 62 021C DC42 Masipala wa Xifundza xa Sedibeng 220 439 227 627 233 903Ntsengo:Masipala wa Sedibeng 857 285 932 967 985 390
B GT481 Mogale City 189 605 210 233 224 025B GT482 Randfontein 81 638 90 469 96 398B GT483 Westonaria 87 796 97 063 103 392B GT484 Merafong City 167 868 185 935 198 124C DC48 Masipala wa Xifundza xa West Rand 163 221 168 881 173 109Ntsengo: Timasipala ta West Rand 690 128 752 581 795 048
Ntsengo: Timasipala ta Gauteng 6 012 123 6 680 246 7 106 335
12 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
13No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Lembe Ximali ra Rixaka
Kholomo ya A Kholomo ya B
ku bvumba ko ya emahlweni
2012/13 2013/14R'000 R'000 R'000
KU PIMIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA KA NKAVELO WA XIVANDLA XA MFUNO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO
Avelo wa 2011/12Nomboro Masipala
XEDULU YA 3
KWAZULU-NATAL
A ETH eThekwini 1 595 941 1 773 889 1 891 834
B KZN211 Vulamehlo 31 146 34 452 36 712B KZN212 Umdoni 24 104 26 677 28 423B KZN213 Umzumbe 76 198 84 283 89 808B KZN214 UMuziwabantu 38 288 42 368 45 149B KZN215 Ezinqoleni 23 010 25 457 27 127B KZN216 Hibiscus Coast 76 844 85 416 91 051C DC21 Timasipala ta Xifundza xa Ugu 235 738 260 342 278 485Ntsengo: Timasipala ta Ugu 505 328 558 995 596 755
B KZN221 uMshwathi 49 180 54 362 57 915B KZN222 uMngeni 30 559 33 938 36 175B KZN223 Mpofana 19 485 21 553 22 962B KZN224 Impendle 21 087 23 335 24 868B KZN225 Msunduzi 304 835 339 004 361 409B KZN226 Mkhambathini 24 863 27 485 29 282B KZN227 Richmond 25 849 28 573 30 440C DC22 Masipala wa Xifundza xa Umgungundlovu 286 019 314 348 338 703Ntsengo: Timasipala ta Umgungundlovu 761 877 842 598 901 755
B KZN232 Emnambithi/Ladysmith 93 368 103 324 110 079B KZN233 Indaka 53 002 58 621 62 458B KZN234 Umtshezi 25 843 28 630 30 510B KZN235 Okhahlamba 55 031 60 875 64 865B KZN236 Imbabazane 57 268 63 321 67 462C DC23 Masipala wa Xifundza xa Uthukela 229 471 253 506 270 913Ntsengo:Timasipala ta Uthukela 513 982 568 277 606 286
B KZN241 Endumeni 27 416 30 369 32 368B KZN242 Nquthu 62 785 69 485 74 053B KZN244 Msinga 61 218 67 731 72 182B KZN245 Umvoti 36 785 40 689 43 354C DC24 Masipala wa Xifundza xa Umzinyathi 160 451 177 410 189 546Ntsengo: Timasipala ta Umzinyathi 348 655 385 683 411 503
B KZN252 Newcastle 244 400 270 655 288 355B KZN253 Emadlangeni 12 256 13 549 14 436B KZN254 Dannhauser 42 091 46 545 49 591C DC25 Masipala wa Xifundza xa Amajuba 88 571 97 343 104 815Ntsengo: Timasipala ta Amajuba 387 318 428 091 457 198
14 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
15No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Lembe Ximali ra Rixaka
Kholomo ya A Kholomo ya B
ku bvumba ko ya emahlweni
2012/13 2013/14R'000 R'000 R'000
KU PIMIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA KA NKAVELO WA XIVANDLA XA MFUNO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO
Avelo wa 2011/12Nomboro Masipala
XEDULU YA 3
B KZN261 eDumbe 32 113 35 522 37 849B KZN262 UPhongolo 52 612 58 176 61 981B KZN263 Abaqulusi 69 224 76 515 81 515B KZN265 Nongoma 62 891 69 561 74 122B KZN266 Ulundi 68 274 75 482 80 420C DC26 Masipala wa Xifundza xa Zululand 234 326 258 934 276 726Ntsengo: Timasipala ta Zululand 519 441 574 191 612 613
B KZN271 Umhlabuyalingana 49 682 54 977 58 595B KZN272 Jozini 64 897 71 806 76 525B KZN273 The Big Five False Bay 12 396 13 701 14 599B KZN274 Hlabisa 38 543 24 972 26 589B KZN275 Mtubatuba 42 041 46 763 49 926C DC27 Masipala wa Umkhanyakude 159 548 176 416 188 500Ntsengo: Timasipala ta Umkhanyakude 367 107 388 636 414 735
B KZN281 Mfolozi 37 931 41 898 44 633B KZN282 uMhlathuze 161 654 179 231 190 994B KZN283 Ntambanana 17 675 19 514 20 786B KZN284 uMlalazi 69 515 76 827 81 845B KZN285 Mthonjaneni 22 096 24 442 26 043B KZN286 Nkandla 44 648 49 392 52 635C DC28 Masipala wa Xifundza xa Uthungulu 299 178 328 816 354 199Ntsengo: Timasipala ta Uthungulu 652 698 720 120 771 135
B KZN291 Mandeni 57 058 63 057 67 171B KZN292 KwaDukuza 65 237 72 636 77 471B KZN293 Ndwedwe 50 875 56 207 59 874B KZN294 Maphumulo 43 137 47 728 50 862C DC29 Masipala wa Xifundza xa iLembe 206 729 228 084 244 242Ntsengo: Timasipala ta iLembe 423 035 467 712 499 620
B KZN431 Ingwe 44 868 49 640 52 898B KZN432 Kwa Sani 10 517 11 617 12 375B KZN433 Greater Kokstad 42 946 47 560 50 680B KZN434 Ubuhlebezwe 44 405 49 112 52 331B KZN435 Umzimkhulu 75 003 82 979 88 423C DC43 Masipala wa Xifundza xa Sisonke 182 881 202 113 215 785Ntsengo: Timasipala ta Sisonke 400 620 443 021 472 492
Ntsengo: Timasipala ta KwaZulu-Natal 6 476 001 7 151 211 7 635 926
16 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
17No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Lembe Ximali ra Rixaka
Kholomo ya A Kholomo ya B
ku bvumba ko ya emahlweni
2012/13 2013/14R'000 R'000 R'000
KU PIMIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA KA NKAVELO WA XIVANDLA XA MFUNO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO
Avelo wa 2011/12Nomboro Masipala
XEDULU YA 3
LIMPOPO
B LIM331 Greater Giyani 116 853 129 173 137 610B LIM332 Greater Letaba 117 473 129 869 138 353B LIM333 Greater Tzaneen 176 879 195 784 208 601B LIM334 Ba-Phalaborwa 53 751 59 394 63 265B LIM335 Maruleng 47 176 52 144 55 552C DC33 Masipala wa Xifundza xa Mopani 419 718 463 587 495 550Ntsengo: Timasipala ta Mopani 931 851 1 029 952 1 098 930
B LIM341 Musina 27 908 30 858 32 874B LIM342 Mutale 37 628 41 594 44 316B LIM343 Thulamela 235 608 260 810 277 899B LIM344 Makhado 212 830 235 552 250 972C DC34 Masipala wa Xifundza xa Vhembe 431 171 476 629 508 893Ntsengo:Timasipala ta Vhembe 945 145 1 045 443 1 114 955
B LIM351 Blouberg 79 413 87 909 93 693B LIM352 Aganang 66 770 73 814 78 641B LIM353 Molemole 66 171 73 146 77 922B LIM354 Polokwane 350 705 388 419 413 878B LIM355 Lepelle-Nkumpi 109 337 120 857 128 749C DC35 Masipala wa Xifundza xa Capricorn 365 229 402 266 431 885Ntsengo: Timasipala ta Capricorn 1 037 625 1 146 411 1 224 768
B LIM361 Thabazimbi 53 095 58 755 62 602B LIM362 Lephalale 73 300 79 669 84 829B LIM364 Mookgopong 22 822 25 260 26 918B LIM365 Modimolle 50 075 55 376 58 990B LIM366 Bela-Bela 39 790 44 012 46 885B LIM367 Mogalakwena 225 142 249 257 265 591C DC36 Masipala wa Xifundza xa Waterberg 87 880 91 087 94 101Ntsengo: Timasipala ta Waterberg 552 105 603 417 639 917
B LIM471 Ephraim Mogale 60 529 66 895 71 260B LIM472 Elias Motsoaledi 114 134 126 125 134 349B LIM473 Makhuduthamaga 126 339 139 682 148 812B LIM474 Fetakgomo 40 562 44 840 47 774B LIM475 Greater Tubatse 114 137 126 220 134 480C DC47 Masipala wa Xifundza xa Greater Sekhukhune 330 877 365 664 390 926Ntsengo: Timasipala ta Greater Sekhukhune 786 577 869 427 927 602
Ntsengo: Timasipala ta Limpopo 4 253 303 4 694 650 5 006 171
18 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
19No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Lembe Ximali ra Rixaka
Kholomo ya A Kholomo ya B
ku bvumba ko ya emahlweni
2012/13 2013/14R'000 R'000 R'000
KU PIMIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA KA NKAVELO WA XIVANDLA XA MFUNO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO
Avelo wa 2011/12Nomboro Masipala
XEDULU YA 3
MPUMALANGA
B MP301 Albert Luthuli 141 281 156 282 166 510B MP302 Msukaligwa 93 142 103 000 109 722B MP303 Mkhondo 88 732 98 160 104 590B MP304 Pixley Ka Seme 74 975 82 907 88 318B MP305 Lekwa 69 959 77 364 82 412B MP306 Dipaleseng 39 319 43 465 46 299B MP307 Govan Mbeki 171 429 190 045 202 507C DC30 Masipala wa Xifundza xa Gert Sibande 246 282 254 200 261 625Ntsengo: Timasipala ta Gert Sibande 925 119 1 005 423 1 061 984
B MP311 Victor Khanye 45 078 49 867 53 124B MP312 Emalahleni 163 854 181 726 193 663B MP313 Steve Tshwete 77 312 85 857 91 509B MP314 Emakhazeni 31 562 34 885 37 159B MP315 Thembisile 196 665 217 431 231 624B MP316 Dr JS Moroka 205 518 227 206 242 036C DC31 Masipala wa Xifundza xa Nkangala 291 974 301 317 309 985Ntsengo:Timasipala ta Nkangala 1 011 962 1 098 290 1 159 101
B MP321 Thaba Chweu 66 696 73 750 78 563B MP322 Mbombela 282 081 312 447 332 931B MP323 Umjindi 43 164 47 758 50 884B MP324 Nkomazi 234 566 259 743 276 789B MP325 Bushbuckridge 398 491 440 908 469 771C DC32 Masipala wa Xifundza xa Ehlanzeni 170 414 178 778 185 817Ntsengo: Timasipala ta Ehlanzeni 1 195 411 1 313 385 1 394 754
Ntsengo: Timasipala ta Mpumalanga 3 132 492 3 417 098 3 615 839
20 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
21No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Lembe Ximali ra Rixaka
Kholomo ya A Kholomo ya B
ku bvumba ko ya emahlweni
2012/13 2013/14R'000 R'000 R'000
KU PIMIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA KA NKAVELO WA XIVANDLA XA MFUNO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO
Avelo wa 2011/12Nomboro Masipala
XEDULU YA 3
NORTHERN CAPE
B NC061 Richtersveld 10 415 11 507 12 257B NC062 Nama Khoi 28 625 31 609 33 661B NC064 Kamiesberg 10 907 12 041 12 824B NC065 Hantam 17 683 19 543 20 817B NC066 Karoo Hoogland 11 544 12 740 13 568B NC067 Khâi-Ma 10 921 12 053 12 837C DC6 Masiapala wa Xifundza xa Namakwa 29 792 31 219 32 445Ntsengo: Timasipala ta Namakwa 119 887 130 712 138 409
B NC071 Ubuntu 15 669 17 313 18 441B NC072 Umsobomvu 26 095 28 836 30 714B NC073 Emthanjeni 30 439 33 642 35 832B NC074 Kareeberg 10 466 11 565 12 319B NC075 Renosterberg 12 912 14 257 15 185B NC076 Thembelihle 12 849 14 194 15 120B NC077 Siyathemba 17 829 19 715 21 003B NC078 Siyancuma 31 726 35 106 37 408C DC7 Masipala wa Xifundza xa Pixley Ka Seme 24 727 26 159 27 319Ntsengo:Timasipala ta Pixley Ka Seme 182 713 200 786 213 341
B NC081 Mier 8 620 9 518 10 140B NC082 Kai !Garib 41 556 45 950 48 953B NC083 //Khara Hais 46 121 51 070 54 414B NC084 !Kheis 13 955 15 416 16 422B NC085 Tsantsabane 22 454 24 844 26 473B NC086 Kgatelopele 12 918 14 266 15 194
DC8 Masipala wa Xifundza xa Siyanda 39 818 41 647 43 304Ntsengo: Timasipala ta Siyanda 185 443 202 712 214 900
B NC091 Sol Plaatje 132 176 146 577 156 193B NC092 Dikgatlong 40 046 44 285 47 179B NC093 Magareng 25 546 28 238 30 080B NC094 Phokwane 56 719 62 706 66 797C DC9 Masiapal wa Xifundza xa Frances Baard 79 281 86 061 88 994Ntsengo: Timasipala ta Frances Baard 333 769 367 868 389 243
B NC451 Moshaweng 63 808 70 638 75 287B NC452 Ga-Segonyana 58 219 64 408 68 626B NC453 Gamagara 18 283 20 213 21 532C DC45 Masipala wa Xifundza xa John Taolo Gaetsewe 50 939 54 196 56 721Ntsengo: Timasipala ta John Taolo Gaetsewe 191 248 209 455 222 165
Ntsengo: Timasipala ta Northern Cape 1 013 059 1 111 533 1 178 060
22 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
23No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Lembe Ximali ra Rixaka
Kholomo ya A Kholomo ya B
ku bvumba ko ya emahlweni
2012/13 2013/14R'000 R'000 R'000
KU PIMIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA KA NKAVELO WA XIVANDLA XA MFUNO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO
Avelo wa 2011/12Nomboro Masipala
XEDULU YA 3
NORTH WEST
B NW371 Moretele 138 282 152 916 162 918B NW372 Madibeng 247 326 273 870 291 812B NW373 Rustenburg 231 669 256 655 273 476B NW374 Kgetlengrivier 38 032 42 057 44 806B NW375 Moses Kotane 203 756 225 305 240 017C DC37 Masipala wa Xifundza xa Bojanala Platinum 232 094 239 987 247 826Ntsengo: Timasipala ta Bojanala Platinum 1 091 159 1 190 789 1 260 855
B NW381 Ratlou 59 576 65 873 70 182B NW382 Tswaing 56 186 62 108 66 164B NW383 Mafikeng 109 725 121 500 129 460B NW384 Ditsobotla 69 696 76 999 82 017B NW385 Ramotshere Moiloa 70 458 77 882 82 968C DC38 Ngaka Modiri Molema 357 615 394 150 422 535Ntsengo: Timasipala ta Ngaka Modiri Molema 723 256 798 513 853 327
B NW392 Naledi 29 119 32 204 34 305B NW393 Mamusa 28 210 31 172 33 205B NW394 Greater Taung 88 632 97 982 104 392B NW396 Lekwa-Teemane 24 989 27 613 29 413B NW397 NW397 58 504 64 639 68 853C DC39 Masipala wa Xifundza xa Dr Ruth Segomotsi Mompati 188 347 207 978 179 335Ntsengo: Timasipala ta Dr Ruth Segomotsi Mompati 417 801 461 588 449 503
B NW401 Ventersdorp 40 951 45 287 48 247B NW402 Tlokwe 76 801 85 191 90 788B NW403 City of Matlosana 303 560 336 019 357 961B NW404 Maquassi Hills 69 259 76 618 81 631C DC40 Masipala wa Xifundza xa Dr Kenneth Kaunda 153 622 158 939 155 901Ntsengo: Timasipala ta Dr Kenneth Kaunda 644 194 702 054 734 528
Ntsengo: Timasipala ta North West 2 876 410 3 152 944 3 298 214
24 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
25No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Lembe Ximali ra Rixaka
Kholomo ya A Kholomo ya B
ku bvumba ko ya emahlweni
2012/13 2013/14R'000 R'000 R'000
KU PIMIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA KA NKAVELO WA XIVANDLA XA MFUNO WA MUGANGA WA MALI YA TIKO LEYI HLENGELETIWEKE ETIKWENI HINKWARO
Avelo wa 2011/12Nomboro Masipala
XEDULU YA 3
WESTERN CAPE
A CPT City of Cape Town 970 473 1 090 987 1 163 859
B WC011 Matzikama 32 066 35 495 37 821B WC012 Cederberg 23 008 25 447 27 106B WC013 Bergrivier 19 898 22 010 23 445B WC014 Saldanha Bay 29 296 32 575 34 724B WC015 Swartland 22 887 25 392 27 058C DC1 Masipala wa Xifundza xa West Coast 68 652 70 992 72 151Ntsengo:Timasipala ta West Coast 195 808 211 911 222 306
B WC022 Witzenberg 40 561 44 855 47 781B WC023 Drakenstein 62 476 69 437 74 007B WC024 Stellenbosch 36 977 41 252 43 992B WC025 Breede Valley 56 804 63 024 67 160B WC026 Langeberg 45 172 49 943 53 197C DC2 Masipala wa Xifundza xa Cape Winelands 200 739 207 135 210 408Ntsengo: Timasipala ta Cape Winelands 442 730 475 646 496 545
B WC031 Theewaterskloof 46 935 51 892 55 272B WC032 Overstrand 31 156 34 666 36 957B WC033 Cape Agulhas 14 805 16 402 17 477B WC034 Swellendam 16 648 18 425 19 629C DC3 Masipala wa Xifundza xa Overberg 41 692 43 229 44 363Ntsengo:Timasipala Overberg 151 236 164 615 173 698
B WC041 Kannaland 16 840 18 619 19 833B WC042 Hessequa 23 227 25 750 27 438B WC043 Mossel Bay 36 942 40 915 43 589B WC044 George 72 201 80 365 85 706B WC045 Oudtshoorn 37 618 41 577 44 281B WC047 Bitou 20 415 22 696 24 195B WC048 Knysna 26 687 29 726 31 695C DC4 Masipala wa Xifundza xa Eden 122 912 126 954 129 701Ntsengo: Timasipala ta Eden 356 842 386 601 406 437
B WC051 Laingsburg 8 239 9 097 9 690B WC052 Prince Albert 9 200 10 149 10 809B WC053 Beaufort West 28 956 32 081 34 194C DC5 Masipala wa Xifundza Central Karoo 11 535 12 304 12 906Ntsengo:Timasipala ta Central Karoo 57 931 63 632 67 599
Ntsengo:Timasipala ta Western Cape 2 175 019 2 393 393 2 530 444
Ntsengo wa Tiko hinkwaro 34 107 901 37 573 396 39 960 288
26 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
27No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
MA
AV
EL
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UL
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lom
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holo
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bvum
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2012
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4
28 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
29No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
MA
AV
EL
O Y
A X
IFIN
DZA
NK
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hi ta
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nget
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a na
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eter
i eka
Ndz
awul
o ya
R
ixak
a ya
Dyo
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le H
enhl
a na
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rilis
a ek
a sw
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i sw
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hen
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a sw
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o ta
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rho
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aka
swifu
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u ku
suka
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m
fum
o w
a rix
aka
30 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
31No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
MA
AV
EL
O Y
A X
IFIN
DZA
NK
UL
U Y
O H
AK
EL
EL
A K
U N
GE
TE
LE
LA
KU
HA
KE
LE
RIW
A K
A M
INO
NG
ON
OK
O K
UM
BE
M
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HO
LE
YI H
AK
EL
ER
IWE
KE
KU
SU
KA
EK
A M
PIM
AN
YE
TO
WA
XIF
UN
DZA
NK
UL
U Kho
lom
o ya
AK
holo
mo
ya B
Ku
bvum
ba k
o ya
em
ahlw
eni
2012
/13
2013
/14
R'0
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'000
R'0
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lo w
a 20
11/2
012
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4
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117
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(V
hoti
ya 1
0)G
aute
ng-
--
K
waZ
ulu-
Nat
al-
-
-
Li
mpo
po 2
61 5
14
-
-
Mpu
mal
anga
302
437
-
-
N
orth
ern
Cap
e 2
13 9
99
-
-
Nor
th W
est
194
614
-
-
W
este
rn C
ape
-
-
-
NT
SEN
GO
1 08
9 68
3-
-
Vut
leke
tliEa
ster
n C
ape
1 03
4 08
61
215
920
1
312
210
(V
hoti
ya 3
7)Fr
ee S
tate
447
165
525
794
5
67 4
33
Gau
teng
566
917
5
83 2
26
625
542
K
waZ
ulu-
Nat
al 1
236
648
1
454
099
1
569
251
Li
mpo
po 9
34 2
08
1 0
98 4
78
1 1
85 4
68
Mpu
mal
anga
1 0
16 6
03
1 2
53 5
64
1 4
49 0
02
Nor
ther
n C
ape
308
760
3
63 0
53
391
803
N
orth
Wes
t 5
01 8
26
590
067
6
36 7
95
Wes
tern
Cap
e 4
11 1
41
483
437
5
21 7
20
NT
SEN
GO
6 45
7 35
47
567
638
8
259
224
Ea
ster
n C
ape
166
953
1
80 4
61
196
061
Fr
ee S
tate
184
566
1
95 5
15
208
162
G
aute
ng 1
577
612
1
635
695
1
702
781
K
waZ
ulu-
Nat
al 7
73 4
73
815
611
8
64 2
81
Lim
popo
249
498
2
74 5
61
303
510
M
pum
alan
ga 4
20 0
99
436
626
4
55 7
15
Nor
ther
n C
ape
37
565
4
2 71
5
48
662
N
orth
Wes
t 7
7 21
1
89
230
1
03 1
11
Wes
tern
Cap
e 6
66 2
55
690
480
7
18 4
60
NT
SEN
GO
4 15
3 23
24
360
894
4
600
743
Vut
amer
i bya
T
imal
i bya
(b) N
yiko
ya
Mat
irhel
o ya
vut
leke
tli b
ya
Man
i na
man
iK
u ny
ika
timal
i to
nget
elel
a ta
miti
rho
ya
vutle
ketli
bya
man
i na
man
i ley
i nyi
kiw
aka
hi ti
ndza
wul
o ta
vut
leke
tli ta
sw
ifund
zank
ulu.
Miti
rho
leyi
nyi
kiw
aka
swifu
ndza
nkul
u ku
suka
eka
m
fum
o w
a rix
aka
Ku
tatis
a vu
veki
si e
ka m
agon
dzo
ya
xifu
ndza
nkul
u na
ku
seke
tela
vuh
layi
si b
yo
sive
la e
ka n
etiw
eke
ya m
agon
dzo
ya
xifu
ndza
nkul
u; n
a ku
tiyi
sisa
lesw
aku
swifu
ndza
nkul
u sw
i tirh
isa
na k
u hl
ayis
a tis
iste
me
ta v
ulaw
uri b
ya n
hund
zu y
a m
agon
dzo.
Ave
lo w
a sw
in'w
ana
na sw
in'w
ana
low
u ng
a na
swip
imel
o ek
a sw
ifund
zank
ulu
(a) N
yiko
yo
Hla
yisa
Mag
ondz
o ya
X
ifund
zank
ulu
Nyi
ko y
a Sw
itirh
isiw
a ek
a sw
ifund
zank
ulu
Ku
pfun
a ku
hat
lisis
a ku
aki
wa,
ku
hlay
isa,
K
u an
tsw
isa
na k
u pf
uxet
a sw
itirh
isiw
a le
swin
tshw
a na
lesw
i nga
kon
a ek
a dy
ondz
o, ri
hany
u, m
agon
dzo,
na
vurim
i; ku
ants
wis
a vu
swik
oti b
yo n
yika
switi
rhis
iwa
swa
xifu
ndza
nkul
u.
Ave
lo w
a sw
in'w
ana
na sw
in'w
ana
low
u ng
a na
swip
imel
o ek
a sw
ifund
zank
ulu
32 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
33No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Kho
lom
o ya
AK
holo
mo
ya B
Ku
bvum
ba k
o ya
em
hlw
eni
2012
/13
2013
/14
R'0
00R
'000
R'0
00B
uffa
lo C
ity
423
446
4
97 9
08
547
338
C
ity o
f Cap
e To
wn
824
030
9
72 6
15
1 0
67 4
85
(Vho
ti ya
31)
City
of J
ohan
nesb
urg
1 02
7 97
01
216
260
1
333
559
C
ity o
f Tsh
wan
e 8
91 0
81
1 0
53 8
56
1 1
55 6
92
Ekur
hule
ni 1
094
276
1
297
640
1
421
452
eT
hekw
ini
1 0
91 5
74
1 2
99 7
06
1 4
21 3
22
Man
gaun
g 4
11 9
95
483
427
5
31 8
84
Nel
son
Man
dela
Bay
502
626
5
88 1
00
648
074
NT
SEN
GO
6 26
6 99
87
409
512
8
126
806
XE
DU
LU
YA
4
AV
EL
O W
A T
IMA
SIPA
LA
KU
TA
TIS
A K
U H
AK
EL
ER
IWA
KA
MIT
IRH
O L
EY
I HA
KE
LE
RIW
AK
A K
U S
UK
A E
KA
MIP
IMA
NY
ET
O Y
A M
ASI
PAL
A
Vho
tiV
ito r
a av
elo
Ku
ants
wis
a ku
tirh
eka
na k
u tir
hise
ka k
a vu
veki
si e
ka m
bang
o w
o ak
a hi
ku
nyik
a tim
asip
ala
letik
ulu
switi
rhis
iwa
lesw
i fan
elek
e na
vul
awur
i ehe
nhla
ka
ku h
law
ula
na k
u la
ndze
leris
a m
inon
gono
ko y
a vu
veki
si e
ka m
bang
o w
o ak
a.
Vut
sham
iso
bya
Van
hu
Ave
lo w
a 20
11/1
2D
orob
a
Nyi
ko y
a nh
luvu
kiso
wa
Vut
sahm
iso
bya
Van
hu v
a le
Mad
orob
eni
Xik
ongo
mel
o
34 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
35No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Kho
lom
o ya
AK
holo
mo
ya B
Ku
bvum
ba k
o ya
em
ahlw
eni
2012
/13
2013
/14
R'0
00R
'000
R'0
00Ea
ster
n C
ape
99
7
-
-
Free
Sta
te 4
736
-
-
G
aute
ng 1
745
-
-
(V
hoti
ya 2
6)K
waZ
ulu-
Nat
al-
--
Li
mpo
po 8
475
-
-
M
pum
alan
ga-
-
-
N
orth
ern
Cap
e 1
31 8
62
-
-
Nor
th W
est
1 7
45
-
-
Wes
tern
Cap
e-
-
-
N
TSE
NG
O 1
49 5
60-
-
East
ern
Cap
e 4
5 00
0
42
000
4
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0
Free
Sta
te 5
2 00
0
54
600
5
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teng
20
000
2
1 00
0
22
155
K
waZ
ulu-
Nat
al 6
0 00
0
63
000
6
6 46
5
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popo
40
000
4
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0
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310
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pum
alan
ga 4
0 00
0
42
000
4
4 31
0
Nor
ther
n C
ape
60
000
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3 00
0
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orth
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000
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tern
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e 4
8 00
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50
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5
3 17
2
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GO
405
000
420
000
4
43 1
00
East
ern
Cap
e 9
244
1
6 82
3
15
866
Fr
ee S
tate
4 6
22
8 9
53
8 5
71
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teng
4 0
44
6 2
46
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63
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aZul
u-N
atal
9 2
44
20
304
1
8 74
6
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popo
8 6
67
20
356
1
9 56
2
Mpu
mal
anga
5 1
98
10
958
1
0 24
9
Nor
ther
n C
ape
6 3
55
12
724
1
2 05
5
Nor
th W
est
6 9
32
11
557
1
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2
Wes
tern
Cap
e 3
466
7
740
7
233
N
TSE
NG
O 5
7 77
2 1
15 6
61
108
997
MA
AV
EL
O Y
A X
IKO
NG
OM
EL
O X
O K
AR
HI E
KA
XIF
UN
DZA
NK
UL
U
Ave
lo lo
wu
nga
na sw
ipim
elo
Vur
imi,
Swih
lahl
a na
sw
a T
inhl
ampf
i
(b)N
yiko
ya
Tiph
urije
ke ta
Ilim
a/Le
tsem
a
Vho
tiA
velo
wa
2011
/201
2X
ifund
zank
ulu
Xik
ongo
mel
oM
uxak
a w
a av
elo
Vito
ra
avel
o
Ave
lo lo
wu
nga
na sw
ipim
elo
(c) N
yiko
ya
Non
gono
ko w
a N
hlay
iso
wa
Mis
ava:
Ku
heris
a V
usw
eti n
a N
hluv
ukis
o w
a Sw
itirh
isiw
a
Ku
pfun
a va
akin
dhaw
u la
va k
ongo
miw
eke
va v
arim
i lav
a ng
a si
rhel
elek
angi
ki v
a A
frika
Dzo
nga
ku tl
akus
a sw
ikum
iwa
swa
vurim
i na
ku a
ntsw
isa
swik
ili sw
a m
arim
elo.
(a) N
yiko
ya
Vul
awur
i bya
Mak
hom
bo y
a V
urim
i
Ave
lo lo
wu
nga
na sw
ipim
elo
Ku
hatli
sisa
ku
hlay
isis
wa
ko y
isek
a em
ahlw
eni k
a sw
itirh
isiw
a sw
a nt
umbu
luko
swa
vurim
i hi e
ndle
lo ro
teka
xia
ve le
ri si
mek
iwek
e ek
a va
aki;
Ku
tum
bulu
xa
mik
atek
o ya
miti
rho
hi n
ongo
noko
wo
Ndl
andl
amux
iwa
wa
Miti
rho
ya M
ani n
a m
ani
na k
u tu
mbu
luxa
mba
ngo
wo
kota
ku
ants
wis
iwa
ka n
hlay
isek
o w
a sw
audy
a na
ku
her
isa
vusw
eti.
Ku
lam
ulel
a va
rimi e
ka k
u on
hake
riwa
ka
tindh
ambi
.
XE
DU
LU
YA
5
36 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
37No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Kho
lom
o ya
AK
holo
mo
ya B
Ku
bvum
ba k
o ya
em
ahlw
eni
2012
/13
2013
/14
R'0
00R
'000
R'0
00
MA
AV
EL
O Y
A X
IKO
NG
OM
EL
O X
O K
AR
HI E
KA
XIF
UN
DZA
NK
UL
U
Vho
tiA
velo
wa
2011
/201
2X
ifund
zank
ulu
Xik
ongo
mel
oM
uxak
a w
a av
elo
Vito
ra
avel
o
XE
DU
LU
YA
5
Vut
shila
na
East
ern
Cap
e 9
5 47
4 7
9 27
3
75
633
M
fuw
oFr
ee S
tate
47
909
50
304
5
5 07
0
(Vho
ti ya
14)
Gau
teng
54
716
57
452
6
0 61
1
Kw
aZul
u-N
atal
48
971
4
8 61
9
56
297
Li
mpo
po 7
4 94
1
69
822
7
3 66
2
Mpu
mal
anga
66
497
6
9 82
2
73
662
N
orth
ern
Cap
e 6
9 90
0
73
395
7
7 43
0
Nor
th W
est
62
832
6
5 97
3
69
601
W
este
rn C
ape
48
694
5
6 12
9
60
216
N
TSE
NG
O 5
69 9
34 5
70 7
89
602
182
D
yond
zo y
aEa
ster
n C
ape
8 4
00 1
2 00
0
12
660
M
asun
gulo
Free
Sta
te 5
040
7 2
00
7 5
96
(Vho
ti ya
15)
Gau
teng
14
140
20
200
2
1 31
1
Kw
aZul
u-N
atal
12
320
1
7 60
0
18
568
Li
mpo
po 7
140
1
0 20
0
10
761
M
pum
alan
ga 6
440
9
200
9
706
N
orth
ern
Cap
e 2
380
3
400
3
587
N
orth
Wes
t 7
420
1
0 60
0
11
183
W
este
rn C
ape
6 7
20
9 6
00
10
128
N
TSE
NG
O 7
0 00
0 1
00 0
00
105
500
Ea
ster
n C
ape
34
346
3
5 32
2
37
265
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ee S
tate
11
772
1
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1
13
252
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aute
ng 2
8 17
5
29
217
3
0 82
4
Kw
aZul
u-N
atal
45
114
4
6 87
6
49
445
Li
mpo
po 2
8 08
8
30
012
3
1 66
3
Mpu
mal
anga
16
388
1
7 48
6
18
448
N
orth
ern
Cap
e 4
357
4
649
4
905
N
orth
Wes
t 1
4 70
0
15
685
1
6 55
5
Wes
tern
Cap
e 1
6 38
8
17
486
1
8 44
8
NT
SEN
GO
199
328
2
09 2
94
220
805
(a) N
yiko
ya
Swik
olo
swa
Din
aled
i
(b) N
yiko
ya
HIV
na
Aid
s (D
yond
zo y
a Sw
ikili
swaa
Vut
omi)
Ave
lo lo
wu
nga
na sw
ipim
elo
Ku
sekt
ela
qing
ha ra
Afr
ika
Dzo
nga
ro si
vela
H
IV h
i ku
tlaku
sa v
utiv
i bya
swa
mas
angu
na
mbe
leko
, sw
ikili
na
ku v
a va
dyon
dzi n
a va
dyon
dzis
i va
teka
xib
oho
lexi
fane
leke
; ku
hung
uta
ntsh
ieke
lelo
wa
HIV
hi k
u ny
ika
nh
layi
so, n
seke
telo
na
mba
ngo
low
u ko
teka
ka
eka
vady
ondz
i na
vady
ondz
isi;
na k
u tiy
isis
a ku
lu
lam
isel
a ka
mba
ngo
wo
hlay
isek
a lo
wu
nga
na
mas
ungu
lo y
a tim
fane
lo e
swik
olw
eni l
owu
nga
hava
xih
law
uhla
wu,
ku
nyum
isa
na m
uxak
a w
ihi k
umbe
wih
i wo
vavi
sa/x
anis
a ek
a tim
haka
ta
mas
angu
.
Ku
cinc
a sw
itirh
isiw
a sw
a la
yibu
rari
ya
vaak
i va
le m
ador
oben
i na
va le
mak
aya,
sw
ivev
ukis
i na
vuko
rhok
eri (
ku su
ngul
a hi
ku
kon
gom
isa
eka
vaak
i lav
a a
va n
ga
pfun
eki e
ka n
karh
i low
u ng
a hu
ndza
) hi
nong
onok
o lo
wu
nga
tlhel
a w
u ny
ikiw
a tim
ali e
ka x
iyim
o xa
xifu
ndza
nkul
u hi
ku
seke
tela
mfu
mo
wa
mug
anga
na
mts
hala
tsha
la y
a m
fum
o w
a rix
aka.
Ave
lo lo
wu
nga
na sw
ipim
elo
Nyi
ko y
a V
ukor
hoke
ri by
a La
yibu
rari
ya
vaak
i
Ave
lo lo
wu
nga
na sw
ipim
elo
Ku
tlaku
sa k
u dy
ondz
isiw
a na
ku
dyon
dziw
a ka
Mat
emat
iki n
a Sa
yens
e; K
u an
tsw
isa
mat
irhel
o ya
vad
yond
zi e
ka
Mat
emat
iki n
a Sa
yens
e ku
fam
bisa
na n
a Pu
lani
ya
Xie
ndlo
ya
2014
; na
ku
ants
wis
a vu
tivi b
ya v
adyo
ndzi
si b
ya M
atem
atik
i na
Saye
nse.
.
38 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
39No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Kho
lom
o ya
AK
holo
mo
ya B
Ku
bvum
ba k
o ya
em
ahlw
eni
2012
/13
2013
/14
R'0
00R
'000
R'0
00
MA
AV
EL
O Y
A X
IKO
NG
OM
EL
O X
O K
AR
HI E
KA
XIF
UN
DZA
NK
UL
U
Vho
tiA
velo
wa
2011
/201
2X
ifund
zank
ulu
Xik
ongo
mel
oM
uxak
a w
a av
elo
Vito
ra
avel
o
XE
DU
LU
YA
5
Dyo
ndzo
ya
East
ern
Cap
e 8
45 1
66 9
09 6
44
959
674
M
asun
gulo
Free
Sta
te 2
44 6
99 2
63 3
67
277
852
(V
hoti
ya 1
5)G
aute
ng 5
09 7
98 5
48 6
90
578
868
K
waZ
ulu-
Nat
al 1
070
013
1
151
644
1
214
985
Li
mpo
po 8
29 6
69
892
964
9
42 0
77
Mpu
mal
anga
440
923
4
74 5
60
500
661
N
orth
ern
Cap
e 1
05 1
16
113
136
1
19 3
59
Nor
th W
est
305
935
3
29 3
01
347
412
W
este
rn C
ape
227
433
2
44 7
84
258
247
N
TSE
NG
O4
578
752
4 92
8 09
0
5 1
99 1
35
East
ern
Cap
e 4
0 27
2
39
464
4
1 63
5
Free
Sta
te 1
4 42
8
15
150
1
5 98
3
Gau
teng
30
596
3
2 12
7
33
894
K
waZ
ulu-
Nat
al 3
8 56
3
40
490
4
2 71
7
Lim
popo
31
894
2
8 82
2
30
407
M
pum
alan
ga 2
1 46
4
18
983
2
0 02
7
Nor
ther
n C
ape
7 6
67
8 0
52
8 4
95
Nor
th W
est
17
015
1
7 86
7
18
850
W
este
rn C
ape
8 6
19
9 0
45
9 5
42
NT
SEN
GO
210
518
210
000
2
21 5
50
Rih
anyu
East
ern
Cap
e 8
64 1
731
014
134
1
222
480
(V
hoti
ya 1
6)Fr
ee S
tate
530
440
621
824
7
50 7
88
Gau
teng
1 6
20 6
73
1 9
34 0
57
2 2
94 3
26
Kw
aZul
u-N
atal
1 8
89 4
27
2 2
46 0
99
2 6
75 0
81
Lim
popo
624
909
7
33 9
63
884
146
M
pum
alan
ga 4
90 3
66
578
087
6
94 2
64
Nor
ther
n C
ape
212
923
2
47 2
28
301
557
N
orth
Wes
t 5
99 4
37
705
969
8
48 5
33
Wes
tern
Cap
e 6
60 6
14
743
249
9
35 4
89
NT
SEN
GO
7 49
2 96
28
824
610
1
0 60
6 66
4
(c) N
yiko
ya
Mph
amel
o w
a X
ikol
o w
a R
ixak
a
(d) N
yiko
yo
thle
la k
u N
yiki
wa
Mal
i eka
Sw
ikol
o sw
a Se
kond
ari s
wa
Xith
ekin
iki
(a)N
yiko
yo
Twis
isek
a ya
HIV
na
Aid
s K
u en
dla
lesw
aku
xiye
nge
xa ri
hany
u xi
hl
uvuk
isa
nhla
mul
o le
yi ti
rhak
a ek
a H
IV n
aA
IDS
ku k
atsa
ku
fikel
ela
ko h
etis
eka
ka k
ukh
anse
liwa
na k
u ka
mbe
riwa
ka H
IV; k
u se
kete
la k
u tir
hisi
wa
ka P
ulan
i ya
Mat
irhel
o ya
Rix
aka
leyi
twis
isek
aka
ya
vuts
hung
uri n
a nh
layi
so w
a H
IV n
a A
IDS;
K
u pf
unet
a hi
swa
timal
i hi k
u ha
kele
la
xiph
emu
eka
nong
onok
o w
a vu
tshu
ngur
i by
atia
ntir
etro
vira
l
Ku
tlhel
a ku
hak
eler
iwa
swik
olo
swa
xith
ekin
iki k
u an
tsw
isa
vusw
ikot
i bya
sw
ona
byo
hoxa
xan
dla
eka
nhlu
vuki
so w
a sw
ikili
na
vule
teri.
Nyi
ko y
a sw
akud
ya le
swi n
ga n
a m
pham
elo
eka
vady
ondz
i lav
a ko
ngom
iwek
e.
Ave
lo lo
wu
nga
na sw
ipim
elo
Ave
lo lo
wu
nga
na sw
ipim
elo
Ave
lo lo
wu
nga
na sw
ipim
elo
40 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
41No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Kho
lom
o ya
AK
holo
mo
ya B
Ku
bvum
ba k
o ya
em
ahlw
eni
2012
/13
2013
/14
R'0
00R
'000
R'0
00
MA
AV
EL
O Y
A X
IKO
NG
OM
EL
O X
O K
AR
HI E
KA
XIF
UN
DZA
NK
UL
U
Vho
tiA
velo
wa
2011
/201
2X
ifund
zank
ulu
Xik
ongo
mel
oM
uxak
a w
a av
elo
Vito
ra
avel
o
XE
DU
LU
YA
5
Rih
anyu
East
ern
Cap
e 7
3 50
6-
-
(Vho
ti ya
16)
Free
Sta
te 3
9 45
1-
-
Gau
teng
97
966
-
-
K
waZ
ulu-
Nat
al 1
61 5
50
-
-
Lim
popo
42
308
-
-
M
pum
alan
ga 5
3 11
4
-
-
Nor
ther
n C
ape
24
240
-
-
N
orth
Wes
t 2
8 01
9
-
-
Wes
tern
Cap
e 7
0 22
6
-
-
NT
SEN
GO
590
380
--
Ea
ster
n C
ape
411
048
4
02 6
78
387
104
Fr
ee S
tate
417
883
4
38 1
40
412
172
G
aute
ng 8
57 4
65
828
552
7
60 2
06
Kw
aZul
u-N
atal
547
698
5
66 6
05
533
432
Li
mpo
po 3
71 6
72
392
410
3
69 1
52
Mpu
mal
anga
356
557
3
78 0
14
355
081
N
orth
ern
Cap
e 4
06 8
92
427
263
4
01 9
40
Nor
th W
est
370
074
4
01 1
50
377
375
W
este
rn C
ape
481
501
5
01 0
96
471
397
N
TSE
NG
O4
220
790
4 33
5 90
8
4 0
67 8
59
East
ern
Cap
e 5
6 70
0
-
-
Free
Sta
te 4
4 10
0
-
-
(Vho
ti ya
31)
Gau
teng
36
--
K
waZ
ulu-
Nat
al 3
1 14
0
-
-
Lim
popo
21
474
-
-
M
pum
alan
ga
360
-
-
N
orth
ern
Cap
e 1
0 35
0
-
-
Nor
th W
est
15
840
-
-
W
este
rn C
ape
-
-
-
NT
SEN
GO
180
000
--
Vut
sham
iso
bya
Van
hu
(b)N
yiko
ya
Miti
rho
yo L
avis
isa
Mav
abyi
(c) N
yiko
yo
Pfux
eta
Swib
edlh
ele
Ku
nyik
a tim
ali t
o en
dla
lesw
aku
swifu
ndza
nkul
u sw
i pul
ana,
ku
law
ula,
na
ku v
a sw
a xi
mod
eni,
ku
endl
a le
swak
u sw
i tw
isis
eka
na k
u ci
nca
switi
rhis
iwa
swa
rihan
yu, t
heki
nolo
ji ya
riha
nyu,
ku
lang
utis
isa
na k
u pi
ma
swiv
evuk
isi s
wa
rihan
yu h
i ku
fam
bela
na n
a sw
ikon
gom
elo
swa
phol
isi y
a rix
aka.
Ave
lo lo
wu
nga
na sw
ipim
elo
Ave
lo lo
wu
nga
na sw
ipim
elo
Ku
ya e
mah
lwen
i na
ku h
luvu
kisa
na
ku
lual
mis
ela
miti
rho
ya le
yi ri
ngan
elek
e ya
vu
lavi
sisi
bya
mav
abyi
eka
swifu
ndza
nkul
u hi
nkw
asw
o.
Ave
lo lo
wu
nga
na sw
ipim
elo
(a)
Nyi
ko y
a M
pfun
eto
wa
Mak
hom
bo e
ka
Tind
luK
u ny
ika
timal
i ta
mpf
unet
o ek
a ns
eket
elo
wa
ntirh
o w
o ak
a hi
vun
tshw
a ek
a tin
dlu
na
switi
rhis
iwa
swin
'wan
a le
swi o
nhiw
eke
hi
timpf
ula.
42 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
43No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Kho
lom
o ya
AK
holo
mo
ya B
Ku
bvum
ba k
o ya
em
ahlw
eni
2012
/13
2013
/14
R'0
00R
'000
R'0
00
MA
AV
EL
O Y
A X
IKO
NG
OM
EL
O X
O K
AR
HI E
KA
XIF
UN
DZA
NK
UL
U
Vho
tiA
velo
wa
2011
/201
2X
ifund
zank
ulu
Xik
ongo
mel
oM
uxak
a w
a av
elo
Vito
ra
avel
o
XE
DU
LU
YA
5
East
ern
Cap
e 2
177
676
2
274
820
2
403
688
Fr
ee S
tate
913
907
9
54 3
26
1 0
06 8
14
(Vho
ti ya
31)
Gau
teng
3 80
4 61
13
970
951
4
186
987
K
waZ
ulu-
Nat
al 2
769
871
2
891
813
3
050
176
Li
mpo
po 1
398
914
1
459
839
1
539
788
M
pum
alan
ga 9
16 6
77
957
218
1
009
865
N
orth
ern
Cap
e 3
22 6
39
336
906
3
55 4
37
Nor
th W
est
998
376
1
042
529
1
099
868
W
este
rn C
ape
1 6
38 8
45
1 7
11 0
35
1 8
04 7
85
NT
SEN
GO
14 9
41 5
1615
599
437
1
6 45
7 40
8
Miti
rho
ya M
ani n
East
ern
Cap
e 1
92 7
09
202
854
2
14 3
60
(Vho
ti ya
7)
Free
Sta
te 2
19 9
16 2
33 7
37
249
390
G
aute
ng 2
70 7
75
284
314
2
99 9
51
Kw
aZul
u-N
atal
518
585
5
56 6
69
599
319
Li
mpo
po 3
4 05
4
35
757
3
7 72
5
Mpu
mal
anga
73
964
7
7 64
7
84
601
N
orth
ern
Cap
e 4
1 75
4
44
355
4
7 30
3
Nor
th W
est
160
192
1
79 9
84
206
241
W
este
rn C
ape
291
281
3
22 7
30
351
963
N
TSE
NG
O1
803
230
1 93
8 04
7
2 0
90 8
53
East
ern
Cap
e 5
070
7
120
9
139
Fr
ee S
tate
15
586
1
8 70
3
22
444
G
aute
ng 3
4 84
8
41
818
5
0 18
1
Kw
aZul
u-N
atal
30
269
3
2 48
5
34
354
Li
mpo
po 2
8 33
2
33
998
4
0 79
8
Mpu
mal
anga
13
407
1
6 08
8
19
306
N
orth
ern
Cap
e 1
3 89
0
16
669
2
0 00
2
Nor
th W
est
42
222
5
4 22
9
65
901
W
este
rn C
ape
16
734
2
0 39
4
23
903
N
TSE
NG
O 2
00 3
58 2
41 5
04
286
028
(b)N
yiko
ya
Hak
elo
ya N
ongo
noko
wa
Miti
rho
ya M
ani n
a m
ani y
o N
dlan
dlam
uxiw
a y
a X
ivan
dla
xa V
anhu
ek
a Sw
ifund
zank
ulu
Ku
hake
la S
wiv
andl
a sw
a V
anhu
swa
tindz
awul
o ta
swifu
ndza
nkul
u le
ti ku
miw
eke
eka
Logo
fure
me
ya 2
011
ya
Xiv
andl
a xa
Van
hu x
a EP
WP
ku k
uris
a ku
tu
mbu
luxi
wa
ka m
itirh
o hi
ku
kong
omis
a ek
a ku
tiyi
sa n
a ku
ndl
andl
amux
a m
inon
gono
ko y
a vu
korh
oker
i bya
van
hu
leyi
nga
na
vusw
ikot
i byo
thol
a.
Ave
lo lo
wu
nga
na sw
ipim
elo
(b)N
yiko
ya
Nhl
uvuk
iso
wa
Vut
sham
iso
bya
Van
hu K
u ny
ika
timal
i to
tum
bulu
xa v
utsh
amis
o by
a va
nhu
leby
i yis
ekak
a em
ahlw
eni.
Ave
lo lo
wu
nga
na sw
ipim
elo
Vut
sham
iso
bya
Van
hu
(a) N
yiko
yo
Hun
dzis
ela
Tim
ali t
a Ti
hake
lota
Nhu
ndzu
Ku
vevu
kisa
ku
hund
zise
riwa
ka
vutih
lam
uler
i bya
mat
irhis
elo
ya ti
hake
lo ta
nh
undz
u ek
a sw
ifund
zank
ulu.
Ave
lo lo
wu
nga
na sw
ipim
elo
44 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
45No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Kho
lom
o ya
AK
holo
mo
ya B
Ku
bvum
ba k
o ya
em
ahlw
eni
2012
/13
2013
/14
R'0
00R
'000
R'0
00
MA
AV
EL
O Y
A X
IKO
NG
OM
EL
O X
O K
AR
HI E
KA
XIF
UN
DZA
NK
UL
U
Vho
tiA
velo
wa
2011
/201
2X
ifund
zank
ulu
Xik
ongo
mel
oM
uxak
a w
a av
elo
Vito
ra
avel
o
XE
DU
LU
YA
5
East
ern
Cap
e 6
3 57
0
66
749
7
0 42
0
Free
Sta
te 3
3 07
8
34
732
3
6 64
2
Gau
teng
71
148
7
4 70
5
78
814
(V
hoti
ya 2
0)K
waZ
ulu-
Nat
al 8
7 69
4 9
2 07
8
97
142
Li
mpo
po 5
3 63
6
56
318
5
9 41
5
Mpu
mal
anga
38
382
4
0 30
1
42
518
N
orth
ern
Cap
e 2
6 37
2
27
691
2
9 21
4
Nor
th W
est
35
124
3
6 88
0
38
909
W
este
rn C
ape
42
964
4
5 11
2
47
593
N
TSE
NG
O 4
51 9
68 4
74 5
66
500
667
V
utle
ketli
East
ern
Cap
e-
--
(V
hoti
ya 3
7)Fr
ee S
tate
--
-
Gau
teng
5 3
00
-
-
Kw
aZul
u-N
atal
-
-
-
Lim
popo
-
-
-
Mpu
mal
anga
-
-
-
Nor
ther
n C
ape
-
-
-
Nor
th W
est
-
-
-
Wes
tern
Cap
e-
-
-
N
TSE
NG
O 5
300
--
Ea
ster
n C
ape
81
667
-
-
Fr
ee S
tate
21
768
-
-
G
aute
ng
159
-
-
K
waZ
ulu-
Nat
al 2
9 73
6
-
-
Lim
popo
40
171
-
-
M
pum
alan
ga-
-
-
N
orth
ern
Cap
e 6
1 21
9
-
-
Nor
th W
est
5 2
80
-
-
Wes
tern
Cap
e-
-
-
N
TSE
NG
O 2
40 0
00-
-
(b) N
yiko
ya
Vul
awur
i bya
Mak
hom
bo y
a V
utle
ketli
Ku
lung
hisa
switi
rhis
iwa
swa
mag
ondz
o ku
ka
tsa
mab
uloh
o na
swiy
enge
swa
switi
rhis
iwa
swa
mag
ondz
o le
swi n
ga
elay
inin
i les
wi o
nhiw
eke
hi ti
ndha
mbi
ta
timpf
ula.
Ave
lo lo
wu
nga
na sw
ipim
elo
Mitl
angu
na
Vuh
unga
si
eAfr
ika
Dzo
nga
(a)G
autr
ain
Rapi
d Ra
il Li
nkK
u lu
lam
isel
a ku
nyi
kela
ka
timal
i hi
mfu
mo
wa
rixak
a ek
a M
fum
o w
a X
ifund
zank
ulu
xa G
aute
ng k
u va
wu
aka
netiw
eke
leyi
hel
elek
e yo
hla
ngan
isiw
a ya
G
autr
ain
Rapi
d Ra
il.
Ave
lo lo
wu
nga
na sw
ipim
elo
Nyi
ko y
a M
itala
ngu
ya M
itshu
ngun
a N
ongo
noko
wo
Teka
xia
ve e
ka V
uhun
gasi
Ku
vevu
kisa
ku
teka
xia
ve k
a m
itshu
ngu
exik
arhi
ka
vaa
kind
haw
u na
swik
olo
hi
mig
ingi
riko
leyi
hla
wur
iwek
e, k
u ny
ika
vaak
indh
awu
mat
imba
na
swik
olo
hi k
u tir
hisa
na n
a va
teka
xiav
ae la
va fa
nele
ke.
Ave
lo lo
wu
nga
na sw
ipim
elo
46 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
47No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Kho
lom
o ya
AK
holo
mo
ya B
Ku
bvum
ba k
o ya
em
ahlw
eni
2012
/13
2013
/14
R'0
00R
'000
R'0
00T
INY
IKO
TO
VU
YE
LE
LA
220
210
2
30 0
96
242
734
(Vho
ti ya
3)
423
641
4
79 3
33
526
086
(V
hoti
ya 1
0)
Tim
haka
ta M
ati
(Vho
ti ya
38)
542
345
399
000
4
20 9
45
NT
SEN
GO
1 18
6 19
61
108
429
1
189
765
TIN
YIK
O T
A S
WIT
IRH
ISIW
AN
yiko
yo
Ant
swis
a Ti
sist
eme
ta M
asip
ala
11
443
505
1
3 91
4 13
2
14
679
408
(Vho
ti ya
3)
Ene
ji(V
hoti
ya 2
9)1
096
612
1 15
1 44
3
1 2
14 7
72
280
000
-
-
Vut
amer
i bya
T
imal
i bya
R
ixak
a(V
hoti
ya 1
0)V
utle
ketli
(Vho
ti ya
37)
Tim
haka
ta m
ati
(Vho
ti ya
38)
NT
SEN
GO
18 8
58 9
0320
902
738
2
2 29
7 03
5
4 9
99 7
81
5 5
63 6
04
800
000
Vho
ti V
ito r
a av
elo
Nyi
ko y
a V
ulaw
uri b
ya T
imal
i ta
Mfu
mo
wa
Mug
anga
Ku
tlaku
sa n
a ku
seke
tela
ku
cinc
a ek
a m
afam
bise
lo y
a sw
a tim
ali h
i ku
aka
vusw
ikot
i eka
tim
asip
ala
ku ti
rhis
a M
unic
ipal
Fin
ance
Man
agem
ent A
ct (M
FMA
).Tan
ihi x
iphe
mu
xo ti
yisa
vul
awur
i bya
tim
ali n
a tin
hund
zu e
ka ti
mas
ipal
a, n
yiko
yi l
ulam
isel
a ku
hak
elel
a m
ati n
a no
ngon
oko
wa
inte
nexi
pi
ya e
neji
eka
swid
yond
zeki
eka
tibo
do le
ti hl
awur
iwek
e na
tim
asip
ala.
Vut
amer
i bya
T
imal
i bya
Xik
ongo
mel
o
Nyi
ko y
o A
ntsw
isa
Tisi
stem
e ta
Mas
ipal
aN
dzaw
ulo
ya
Mfu
mon
tirhi
san
o na
Tim
haka
ta
Xin
tu
Ku
pfun
a tim
asip
ala
ku k
uris
a vu
swik
oti b
ya to
na b
yo ti
rha
miti
rho
ya to
na n
a ku
tsha
mis
ekis
a tis
isite
me
ta x
ivan
dla
na m
afum
ele
tani
hila
ha sw
i lav
ekak
a ha
kona
eka
Mun
icip
al S
yste
ms A
ct, 2
000
na sw
inaw
ana
lesw
i fam
bela
naka
na
won
a, ti
phol
isi n
a qi
ngha
ro h
undz
ulux
a ra
mfu
mo
wa
mug
anga
.
Ndz
awul
o ya
M
fum
ontir
hisa
no
na T
imha
ka ta
X
intu
(b) N
yiko
ya
Vul
awur
i bya
Tlh
elo
(ra
Mas
ipal
a) le
ri K
oxak
a G
ezi
Ku
nyik
a tim
ali t
o hl
awul
eka
to o
lolo
xa k
u sa
lela
end
zhak
u ka
switi
rhis
iwa
swa
mas
ungu
lo sw
a m
asip
ala
ya m
indy
angu
leyi
nga
ni v
usw
eti,
eka
mab
indz
u la
mat
song
o na
swiv
andl
a sw
a va
nhu
lesw
i tir
hela
ka v
aaki
ndha
wu
lava
nga
evu
swet
ini.
37
382
3
9 25
0
Nyi
ko y
a M
asip
ala
yo P
hala
la D
yand
za
(b) N
yiko
ya
Vuk
orho
keri
bya
Vut
leke
tli
bya
le M
akay
a na
Sw
itirh
isiw
aK
u pf
unet
a tim
asip
ala
ta sw
ifund
za ta
le m
akay
a ku
va
ti su
ngul
a tis
isite
me
ta v
ulaw
uri b
ya n
hund
zu
ya le
mag
ondz
wen
i ya
le m
akay
a, n
a ku
hle
ngel
eta
data
ra y
a le
mag
ondz
wen
i na
ya sw
ifam
bo k
u K
u ny
ika
Tim
ali t
o ak
a sw
itirh
isw
a le
swi f
anel
eke
swa
mat
i ku
hung
uta
ntik
elo
wa
dyan
dza
eka
mas
ipal
a w
a le
mad
orob
eni w
a N
elso
n M
ande
la B
ay e
ka m
indy
angu
leyi
khu
mbe
kaka
, mab
indz
u la
mat
song
o na
swiv
andl
a sw
a va
nhu.
450
000
35
439
--
(a) N
yiko
ya
Vut
leke
tli b
ya M
ani n
a m
ani
na T
isis
item
eK
u llu
amis
ela
ku p
ulan
a lo
ku
hatli
sisi
wak
a, k
u ak
a na
ku
ants
wis
a tin
etiw
eke
ta v
utle
ketli
bya
man
i na
man
i na
leby
i nga
riki
bya
mim
ovha
.
Ku
nyik
a m
pfun
eto
na k
u ak
a vu
swik
oti e
ka sw
ikim
i sw
a m
ati s
wa/
kum
be le
swi t
irhis
iwak
a hi
N
dzaw
ulo
ya T
imha
ka ta
Mat
i kum
be ti
ejen
si ti
n'w
ana
hi k
u yi
mel
a nd
zaw
ulo
na k
u hu
ndzi
sela
sw
ikim
i sw
oles
wo
eka
mfu
mo
wa
mug
anga
.
4 8
03 3
47
Ku
seke
tela
tiph
uroj
eke
ta n
hluv
ukis
o w
a vu
akel
ani l
eti l
ulam
isel
aka
switi
rhis
iwa
swa
vaak
indh
awu
na k
u lu
lam
isel
a nh
luvu
kiso
wa
swiy
enge
swin
'wan
a sw
a m
fum
o na
swo
ka sw
i nga
ri sw
a m
fum
o, k
uko
ngom
a ek
a ku
ant
swis
a nk
oka
wa
vuto
mi b
ya v
atsh
ami v
a nd
haw
u ek
a vu
akel
ani l
ebyi
ko
ngom
iwek
e le
byi n
ga k
umik
i vuk
orho
oker
i hi k
u he
tisek
a (m
alok
ixi h
i ku
anga
rhel
a) .
750
000
Ku
tirhi
sa N
ongo
noko
wa
Vul
awur
i bya
Tlh
elo
leri
Kox
aka
Gez
i (ED
SM) h
i ku
nyik
a m
ipfu
neto
eka
va
hang
alas
i lav
a ng
a na
tila
yise
nse
ku lu
lam
isa
EDSM
eka
tind
haw
u to
tsha
ma,
vaa
kind
haw
u na
sw
itirh
isiw
a sw
a m
asip
ala
ku e
ndle
la k
u hu
ngut
a nx
unge
to w
a ku
tim
a ka
gez
i na
ku ts
ema
ka
Ku
tirhi
sa N
ongo
noko
wo
Hla
ngan
isiw
a w
o H
oxa
Gez
i wa
Rix
aka
(IN
EP) h
i ku
nyik
a m
pfun
eto
wa
timal
i eka
tim
asip
ala
ku lu
lam
isa
ku sa
lela
end
zhak
u ko
hox
iwa
ka g
ezi e
ka ti
ndha
wu
to ts
ham
a le
ti ng
a na
van
hu, k
u ho
xiw
a ka
switi
rhis
iwa
lesw
i kul
u na
ku
pfux
eta
switi
rhis
iwa
swa
gezi
ku
endl
ela
ku
ants
wis
a nk
oka
wa
mph
akel
o.
(a) N
yiko
ya
Non
gono
ko (
wa
mas
ipal
a)
wo
Hla
ngan
isiw
a w
o H
oxa
Gez
i wa
Rix
aka
XE
DU
LU
YA
6M
AA
VE
LO
YA
XIK
ON
GO
ME
LO
XO
KA
RH
I EK
A T
IMA
SIPA
LA
Ave
lo w
a 20
11/1
2
Nyi
ko y
a M
pfun
eto
wa
Tirh
elo
ra
Vuk
orho
keri
bya
Mat
i
Nyi
ko y
a N
hluv
ukis
o w
a X
inak
ulob
ye x
a V
uake
lani
800
000
48 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
49No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
MU
XA
KA
WA
MA
AV
EL
O Y
A M
INO
NG
ON
OK
O L
EY
I HL
AW
UR
IWE
KE
EK
A S
WIF
UN
DZA
NK
UL
U
Kho
lom
o ya
AK
holo
mo
ya B
Ku
bvum
ba k
o ya
em
ahlw
eni
2012
/13
2013
/14
R'0
00R
'000
R'0
00D
yond
zo y
aEa
ster
n C
ape
520
679
--
M
asun
gulo
Free
Sta
te 2
2 27
3-
-
(Vho
ti ya
15)
Gau
teng
6 6
56-
-
Kw
aZul
u-N
atal
46
218
-
-
Li
mpo
po 4
1 65
3
-
-
Mpu
mal
anga
38
270
-
-
N
orth
ern
Cap
e 8
002
-
-
N
orth
Wes
t 1
1 05
6
-
-
Wes
tern
Cap
e 5
193
-
-
U
nallo
cate
d-
2
315
000
5
189
000
N
TSE
NG
O 7
00 0
002
315
000
5
189
000
XE
DU
LU
YA
7
Ave
lo w
a 20
11/2
012
Xifu
ndza
nkul
uV
hoti
Vito
ra
avel
o
Nyi
ko y
o Sa
lela
End
zhak
u ka
Sw
itirh
isiw
a sw
a X
ikol
o
Xik
ongo
mel
o
Ku
heris
iwa
ka sw
itirh
isiw
a sw
o ka
swi n
ga ri
ngan
elan
ga sw
a xi
kolo
; Ku
nyik
a m
ati,
nkul
ulu
na g
ezi e
swik
olw
eni.
50 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
51No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
Kho
lom
o ya
AK
holo
mo
ya B
Ku
bvum
ba k
o ya
em
ahlw
eni
2012
/13
2013
/14
R'0
00R
'000
R'0
00
100
000
8
0 00
0
55
000
(V
hoti
ya 1
0)
Ene
ji(V
hoti
ya 2
9)1
737
812
1 88
2 05
7
1 9
85 5
70
118
800
-
-
Tim
haka
ta M
ati
(Vho
ti ya
38)
128
442
--
1 6
86 1
02
2 0
03 2
17
2 1
76 2
74
257
508
4
79 5
00
517
250
(V
hoti
ya 3
1)
NT
SEN
GO
4 02
8 66
44
444
774
4
734
094
Vut
sham
iso
bya
Van
huK
u ny
ika
mal
i yo
hlaw
ulek
a yo
hak
elel
a ku
her
isa
ku sa
lela
end
zhak
u ka
mat
i ya
le m
akay
a na
nku
lulu
nasw
ona
swi k
ongo
mis
iwe
eka
min
dyan
gu le
yi n
ga k
ona
laha
ku
nga
tirhi
seke
ki v
ukor
hoke
ri by
o ta
la.
Nyi
ko y
i tlh
ela
yi h
akel
ela
vule
teri
bya
vavu
yeriw
a ek
a rih
anyu
na
mito
love
lo y
o ba
sisa
na
hila
ha k
u ng
a hl
ayis
iwak
a sw
ivev
ukis
i les
wi n
yiki
wek
e.
Nyi
ko y
a Sw
itirh
isiw
a sw
a M
indy
angu
ya
le M
akay
a
(b) N
yiko
ya
Switi
rhis
iwa
swo
tala
swa
Xifu
ndza
tson
goK
u hl
uvuk
isa
switi
rhis
iwa
swo
tala
swa
xifu
ndza
tson
go sw
a m
phak
elo
wa
mat
i ku
nget
elel
a m
itirh
o yo
bas
isa
mat
i eka
nhl
uvuk
iso
wa
switi
rhis
iwa
na k
u hl
anga
nisa
nhl
uvuk
iso
wol
owo
wa
switi
rhis
iwa
swa
mat
i na
tinet
iwek
e ta
mug
anga
to h
anga
lasa
ku
ya h
i sw
ifund
zats
ongo
loku
kat
saka
min
dzile
kano
yo
tala
ya
timas
ipal
a ta
mug
anga
. Lok
o ku
ri e
ka n
kulu
lu, k
u pf
unet
a nh
leng
elo
wo
tala
na
miti
rho
ya
xifu
ndza
tson
go y
o ba
sisa
mat
i ya
thya
ka.
MU
XA
KA
WA
MA
AV
EL
O Y
A M
INO
NG
ON
OK
O L
EY
I HL
AW
UR
IWE
KE
EK
A T
IMA
SIPA
LA Ave
lo w
a 20
11/1
2
(a) N
yiko
ya
Mpf
unet
o w
a M
atirh
ele
ya
Vuk
orho
keri
bya
Mat
iK
u ny
ika
mpf
unet
o na
ku
tatis
a vu
swik
oti e
ka sw
ikim
i sw
a m
ati s
wa
na/ k
umbe
lesw
i tirh
isiw
aka
hi
Ndz
awul
o ya
Tim
haka
ta M
ati k
umbe
hi t
ieje
nsi t
in'w
ana
hi k
u yi
mel
a nd
zaw
ulo
na k
u hu
ndzi
seriw
a ka
swik
imi l
esw
i eka
mfu
mo
wa
mug
anga
.
(a) N
yiko
ya
Non
gono
ko lo
wu
Hla
ngan
isiw
eke
wo
Ngh
enis
a ge
zi (E
skom
)K
u tir
hisa
Non
gono
ko lo
wu
Hla
ngan
isiw
eke
wo
Ngh
enis
a G
ezi w
a R
ixak
a (I
NEP
) hi k
u ny
ika
mip
fune
to y
a tim
ali e
ka E
skom
ku
olo
loxa
ku
sale
la e
ndzh
aku
ka k
u ng
heni
sa g
ezi e
ka ti
ndha
wu
to
tsha
ma
eka
tona
, ku
hox
iwa
ka sw
itirh
isiw
a sw
o ta
la n
a ku
pfu
xeta
switi
rhis
iwa
swa
gezi
ku
endl
ela
ku a
ntsw
isa
nkok
a w
a m
apha
kele
lo y
a ge
zi.
Ku
tirhi
sa n
ongo
noko
wa
Vul
awur
i bya
Ndh
awu
yo K
oxa
Gez
i (ED
SM) h
i ku
nyik
a m
ipfu
neto
ya
timal
i eka
Esk
om k
u lu
lam
isa
EDSM
eka
tind
haw
u to
tsha
ma
na v
aaki
ndha
wu
ku e
ndle
la k
u h
ungu
ta
nxun
geto
wo
tima
ka g
ezi n
a ku
tsem
atse
ma
ka m
phak
elo
wa
gezi
.
(b) N
yiko
ya
Vul
awur
i bya
Ndh
awu
yo
Kox
a G
ezi (
Esko
m)
Ku
seke
tela
tiph
uroj
eke
ta n
hluv
ukis
o w
a vu
akel
ani l
eti l
ulam
isel
aka
switi
rhis
wa
swa
vaak
i na
ku
tum
bulu
xa ti
ndle
la ta
nhl
uvuk
iso
wa
xiye
nge
xin'
wan
a xa
mfu
mo
na le
xi n
ga ri
ki x
a m
fum
o, k
u ya
ek
u an
tsw
isen
i nko
ka w
a vu
tom
i wa
vats
ham
i va
ndha
wu
eka
vuak
elan
i leb
yi k
ongo
miw
eke
leby
i nga
k
kik
hk
ihik
hti
k(
lki
ihik
hl
)
Vho
tiV
ito r
a av
elo
Xik
ongo
mel
o
Nyi
ko y
a N
hluv
ukis
o w
a X
inak
ulob
ye x
a V
uake
lani
Vut
amer
i bya
T
imal
i bya
Ri
XE
DU
LU
YA
7
52 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
53No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
XE
DU
LU
YA
8
KU
VU
YE
RIW
A E
KA
SW
IFU
ND
ZAN
KU
LU
KO
FIK
EL
EL
A S
WIK
ON
GO
MIW
A M
AY
EL
AN
A N
A M
INO
NG
ON
OK
O Y
A M
FUM
O L
EY
I NG
A S
WIR
HA
NG
AN
A
Kho
lom
o ya
AK
holo
mo
ya B
Ku
bvum
ba k
o ya
em
ahlw
eni
2012
/13
2013
/14
R'0
00R
'000
R'0
00M
itirh
o ya
East
ern
Cap
e 3
0 43
1-
-
Man
i na
man
iFr
ee S
tate
10
606
--
(V
hoti
ya 7
)G
aute
ng 4
4 21
0-
-
Kw
aZul
u-N
atal
129
836
-
-
Li
mpo
po 9
545
-
-
M
pum
alan
ga 9
486
-
-
N
orth
ern
Cap
e 4
810
-
-
N
orth
Wes
t 5
758
-
-
W
este
rn C
ape
22
587
-
-
U
nallo
cate
d-
3
25 2
20
401
588
N
TSE
NG
O 2
67 2
69 3
25 2
20
401
588
KU
VU
YE
RIW
A E
KA
TIM
ASI
PAL
A K
O F
IKE
LE
LA
SW
IKO
NG
OM
IWA
MA
YE
LA
NA
NA
MIN
ON
GO
NO
KO
YA
MFU
MO
LE
YI N
GA
SW
IRH
AN
GA
NA
Kho
lom
o ya
AK
holo
mo
ya B
Ku
bvum
ba k
o ya
em
ahlw
eni
2012
/13
2013
/14
R'0
00R
'000
R'0
00M
itirh
o ya
Man
i na
man
i 6
79 5
83 6
65 6
78
779
496
(V
hoti
ya 7
)
NT
SEN
GO
679
583
665
678
7
79 4
96
Xik
ongo
mel
o
Ku
vuye
riwa
ka ti
mas
ipal
a ku
nge
tele
la m
atsh
alat
shal
a yo
tum
bulu
xa m
itirh
o ek
a sw
itirh
isw
a, m
bang
una
min
ongo
noko
ya
mfu
wo
hi k
u tir
hisa
mae
ndle
lo y
o tiy
isa
vatir
hi n
a ku
ndl
andl
amux
a ku
tu
mbu
luxi
wa
ka m
itirh
o ku
fam
bisa
na n
a sw
ilete
lo sw
a N
ongo
noko
wo
Ndl
andl
amux
iwa
wa
Miti
rho
ya M
ani n
a m
ani (
EPW
P).
Ave
lo w
a 20
11/2
012
Xifu
ndza
nkul
u
Ave
lo w
a 20
11/2
012
Ku
vuye
riwa
ka ti
ndza
wul
o ta
sw
ifund
zank
ulu
ku n
gete
lela
m
atsh
alat
shal
a yo
tum
bulu
xa m
itirh
o ek
a sw
itirh
isiw
a, m
bang
u na
min
ongo
noko
ya
mfu
wo
hi k
u tir
hisa
mae
ndle
lo y
o tiy
isa
vatir
hi n
a ku
ndl
andl
amux
a ku
tu
mbu
luxi
wa
ka m
itirh
o ku
fam
bisa
na n
a sw
ilete
lo sw
a N
ongo
noko
wo
Ndl
andl
amux
iwa
wa
Miti
rho
ya M
ani n
a M
ani (
EPW
P).
Ave
lo w
o vu
yeriw
a ek
a sw
ifund
zank
ulu
Xik
ongo
mel
oM
uxak
a w
a va
elo
Nyi
ko y
a ku
vuy
eriw
a ek
a N
ongo
noko
wo
Ndl
andl
amux
iwa
wa
Miti
rho
ya V
anhu
eka
Ti
mas
ipal
a
Vho
tiV
ito r
a av
elo
Vho
tiV
ito r
a av
elo
Nyi
ko y
a ku
Vuy
eriw
a e
ka N
ongo
noko
wo
Ndl
andl
amux
iwa
wa
Miti
rho
ya
Swifu
ndza
nkul
u
54 No. 34833 GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011 Division of Revenue Amendment Act, 2011
55No. 34833GOVERNMENT GAZETTE, 7 DECEMBER 2011Act No. 20 of 2011Nawu waku Aviwa ka Mali ya Tiko, 2011
XE
DU
LU
YA
9
KU
LU
LA
MIS
EL
A L
O K
U N
GA
AV
ER
IWA
NG
IKI E
KA
TIM
ASI
PAL
A K
O H
LA
MU
LA
EK
A M
HA
NG
U
Kho
lom
o ya
AK
holo
mo
ya B
Ku
bvum
ba k
o ya
em
ahlw
eni
2012
/13
2013
/14
R'0
00R
'000
R'0
00Ea
ster
n C
ape
-
-
-
Free
Sta
te-
-
-
G
aute
ng-
-
-
K
waZ
ulu-
Nat
al-
-
-
(V
hoti
ya 3
)Li
mpo
po-
--
M
pum
alan
ga-
-
-
N
orth
ern
Cap
e-
-
-
N
orth
Wes
t-
-
-
W
este
rn C
ape
-
-
-
Una
lloca
ted
305
000
1
80 0
00
190
000
N
TSE
NG
O 3
05 0
00 1
80 0
00
190
000
KU
LU
LA
MIS
EL
A L
O K
U A
VE
RIW
AN
GIK
I KA
TIM
ASI
PAL
A K
O H
LA
MU
LA
EK
A M
HA
NG
U
Kho
lom
o ya
AK
holo
mo
ya B
Ku
bvum
ba k
o ya
em
ahlw
eni
2012
/13
2013
/14
R'0
00R
'000
R'0
00
470
000
3
30 0
00
350
000
(Vho
ti ya
3)
NT
SEN
GO
470
000
330
000
3
50 0
00
Ndz
awul
o ya
M
fum
ontir
hisa
no
na T
imha
ka ta
X
intu
Vho
tiV
ito r
a av
elo
Vho
tiV
ito r
a av
elo
Nyi
ko y
a M
hang
u ya
Xifu
ndza
nkul
u N
dzaw
ulo
ya
Mfu
mon
tirhi
san
o na
Tim
haka
ta
Xin
tu
Nyi
ko y
a M
hang
u ya
Mas
ipal
a
Xik
ongo
mel
o
Ku
lula
mis
ela
ku h
umes
iwa
hi x
ihat
la k
a tih
akel
o to
hla
mul
a ek
a m
hang
u.
Ave
lo w
a 20
11/2
012
Xifu
ndza
nkul
u
Ave
lo w
a 20
11/2
012
Xik
ongo
mel
o
Ku
lula
mis
ela
ku h
umes
iwa
hi x
ihat
la k
a tih
akel
o to
hla
mul
a ek
a m
hang
u.