ISigaba 3 soMthetho sihlinzekela ukuba inqubomgomo yamarates iqale ngosuku olufanele lohlu lokuqala lokuklanywa kwama-rates olwenziwe nguMasipala ngokwalo Mthetho.
Lo mqulu uchaza inqubomgomo kaMasipala waseThekwini kanti kufanele ufundwe kanye neMPRA. Ekulandeleni inqubomgomo yamarates, uMasipala uzohlangabezana nezidingo zeMPRA nezeMFMA, okufaka nanoma yimiphi imitheshwana engaphansi kwale Mithetho.
Ngaphezulu kwezincazelo ezibekiwe eMthethweni, kule nqubomgomo kusebenza lezi ezilandelayo.
umhlaba wokulima yinoma yimuphi umhlaba kumbe amabhilidi okumanje kunesitifiketi solimo.
Bed & Breakfast yinoma iyiphi indawo yokuhlala enamakamelo okulala izivakashi angeqile kwamane.
isikhathi sokubizwa kwenkokhelo kusukela ekuqaleni kubhalwa isikweletu kuze kufike usuku okumele kukhokhwe ngalo.
indlu yezivakashi yindawo yokuhlala enamakamelo okulala izivakashi aphakathi kwamahlanu neshumi.
osekhulile umuntu oneminyaka yobudala engaphezu kwamashumi ayisithupha.
isakhiwo okuhlala kusona umnikazi yisakhiwo umnikazi ahlala kusona ngaso sonke isikhathi.
isikole esingenzi nzuzo yisikole esizimele noma okungesona esikahulumeni esithatha abafundi emabangeni aphakathi kwebanga 0 nebanga 12 esingatholi luxhaso noluncane nje kuhulumeni.
i-rate yintela ekhokhiswa nguMasipala ngomhlaba, njengoba kulindeleke eSigabeni 229 (a) soMthethosisekelo.
Ngaphezulu kwabantu abachazwe eMthethweni, "umnikazi" usho a Umnikazi, ohlelweni lobunikazi ngokuhlanganyela, ngaphandle kwendlu yokuhlala onanegalaji, indawo yokupaka, indlwana yasebekhulile enezidingo zokuhlala noma indawo yokugcina impahla, enobunikazi ngokwayo, uthathwa njengomnikazi wendawo EYODWA ngokwezigaba no-7.3 lapha; b umnikazi wezindawo ezimbili noma ngaphezulu ezincikene uthathwa njengomnikazi wendawo EYODWA ngokwezigaba 7.2 no-7.
indawo yokuhlala yindlu eyingxenye yendawo yokuhlala esetshenziswa njengendawo yokuhlala abantu, noma izindlu eziningana ezinjalo ebaleni lapha akukhulunywa ngendawo lapho ingxenye engaphezu kweyodwa kwezintathu isetshenziselwa okunye okungekhona ukuhlala, kumbe ihhotela, indawo yokuhlala, iB&B, indlu yokulalisa izihambi kumbe okunye okunjalo okuqashisa nsuku zonke.
Indawo ekhokha ama-rates ayisipesheli yindawo eklanyiweyo lapho abanikazi bezakhiwo ezikuyo bevumelene ukukhokhela okunye kwabakwenzelwayo ngaphezu kwalokho abakwenzelwa nguMasipala. Lokhu kukhokhelwa ngokwengeza enye imali kweyamarates efakwa kuma-akhawunti ama-rates abanikazi bezakhiwo ezikuleyo ndawo.
Imisebenzi yohwebo ifaka: Amadela; Isikhumulo sezindiza, indawo esetshenziswa nguMnyango kaGesi wakwaMasipala; isisi esokhelekayo; Amabhilidi/ Izindawo zokuPaka, izakhiwo zeMakethe, indawo esetshenziswa nguMnyango wamanzi wakwaMasipala.
Inani lomhlaba kusho intengo umhlaba ongadayiswa ngayo ebalwa ngokoMthetho.
UKUPHASISWA KWALE NQUBOMGOMO UNYAKA NONYAKA UMkhandlu kaMasipala kufanele uyibuyekeze minyaka yonke inqubomgomo yamarates, kanye nesabelo zimali sikaMasipala.
Ukukhokhwa kwama-rates omhlaba/esakhiwo lapho ubunikazi buhlanganyelwe khona kungumthwalo wabanikazi labo ngokuhlanganyela kanye nomthwalo womuntu ngayedwana kulabo banikazi.
Ukulethwa kwama-akhawunti noma izincwadi kunoma yimuphi omunye wabo kuthathwa ngokuthi kwenziwe kubo bonke.
INANI LAMA-RATES OKUFANELE AKHOKHWE UMasipala uzonquma ubungako erandini ngalinye kulowo nalowo mkhakha womhlaba ngokwesivumelwano njengengxenye yohlahlomali lwaminyaka yonke.
UMasipala kumele aqoqe amarates ngamanconzunconzu alinganayo nyanga zonke izinyanga ezilishumi nambili kanjalo nalawo engeziwe.
UMasipala angawaqoqa amarates ngonyaka kubanikazi abanamashumi amahlanu ama-akhawunti amarates noma ngaphezulu uma befake izicelo.
UMasipala angawakhokhisa unyaka nonyaka amarates emhlabeni kaHulumeni kaZwelonke kanye nakoweSifundazwe.
UMasipala angashicilela izichibiyelo eziningana zohlu lwamanani ezakhiwo olwengeziwe phakathi nonyaka njengokusho kweSigaba 78 seMPRA. Kuyobe sekukhokhiswa ama-rates amiswe kabusha afanele ngokwalolu luhlu lwamanani ezakhiwo olwengeziwe.
Imikhakha yezakhiwo yehlukaniswa ngokwendlela leso sakhiwo esisetshenziswa ngayo ngempela ngokunjalo namarates anqunywa ngokwendlela esisetshenziswa ngayo okwangempela isakhiwo.
Inguquko ekusetshenzisweni kwesakhiwo ingadala inguquko emkhakheni isakhiwo esingena kuwona.
amalungelo okunweba ezindaweni ezinobunikazi ngokuhlanganyela.
Amarates angabalwa akhokhiswe ngokwehlukahlukana ohlobeni lwendawoi ngalunye emikhakheni eyehlukene yezakhiwo.
a angawubonelela umkhakha othile wabanikazi bomhlaba noma abanikazi bomkhakha othile womhlaba bangawakhokhi amarates akhokhelwa umhlaba wabo; noma b ephulele noma ehlisele umkhakha othile wabanikazi bomhlaba noma abanikazi bomkhakha othile womhlaba amarates abawakhokhela umhlaba wabo ngokwemibandela eku-7 ngenzansi.
UMasipala angaxegisela isibopho sokukhokha, anciphise noma ehlise imali ekhokhwa yimikhakha ethile yabanikazi, kuye ngesimo sendawo.
UMasipala angaphinde alehlise ngesinye isilinganiso esengeziwe inani lendawo ngokwesinqumo soMkhandlu kulwabiwomali lwawo lwaminyaka yonke. Lokhu kwehliswa okwengeziwe kwenzelwa ikakhulukazi labo bantu abanemizi enenani eliphansi futhi kuyingxenye yesu likamasipala lokuphungula umthwalo kwabampofu.
Inhloso yalokhu kuxegiselwa isibopho sokukhokha ukuphungula umthwalo kubantu asebekhulile abangenelwa yimali emile futhi abanomkhawulo kwabangaba nakho. Eminyakeni emibili edlule bonke abantu asebekhulile baxegiselwa isibopho sokukhokha ukuze belekeleleke ekubhekaneni nenguquko yesisindo sentela esadalwa yiMPRA. Ngokwezibalo ezitholakele, kuyacaca ukuthi asebekhulile abanemizi enenani elingaphansi kwesigidi samarandi nengxenye banesidingo esedlulele sokusizwa. Ngakho uMasipala uzoqala uhlelo lokubeka umkhawulo othile emananini okuxegiselwa isibopho sokukhokha.
2011 - R3 000 000 2011 / 2012 - R2 000 000 Eminye imikhawulo inganqunywa ngemuva kokuklanywa jikelele kwamanani okulandelayo.
Okunye, uMasipala ngeke esakuvumela okunye ukuxegiselwa isibopho sokukhokha emalungelweni qobo. Asebekhulile abebexegiselwe isibopho sokukhokha ngokwelungelo qobo bazoqhubeka basizakale kuze kufike ukuklanywa jikelele kwamanani okulandelayo ngo-2012.
abe ngumnikazi obhalisiwe wendlu ahlala kuyo njengomnikazi.
uma behlanganyele ubunikazi, bonke abanikazi kufanele bafeze imibandela yokufaneleka eku-7.2 noma 7.3.
e umnikazi kufanele kube ngohlala ngokugcwele kulowo mhlaba; f ama-akhawunti amanzi, ugesi namarates kumele abe ndawonye egameni lomnikazi; g inani lomhlaba wokuhlala kumele lingeqi kwelikhonjwe nguMkhandlu emhlanganweni wawo wonyaka wolwabiwo mali h ohlelweni lokusingathelwa ifa, umsingathi wefa kumele afeze yonke imibandela engenhla. Kumele kuvezwe nekhophi yetayitela. i abaphathi bamafa afelwe ngabaniniwo, abawabayo kanye nabasingathi bawo kababaliwe ekuxegiselweni isibopho sokukhokha.
ukuncishiselwa izimali kwasebekhulile kuyonqamuka: a uma ofake isicelo eshona; b kufakwa isicelo seRevenue Clearance Certificate esiholela ekwedluleleni kobunikazi bomuzi komunye umuntu; c lapho ofake isicelo engasahlali ngokugcwele kulowo muzi.
ofake isicelo engasahlali kulowo muzi ngokugcwele. d Abanikazi amarates abo aseke ahlehliswa phambilini futhi abazanelisayo izidingo bangazifaka izicelo zokuxegiselwa kwasebekhulile ezibalulwe ku-7.2 ngenhla maqondana nama-rates abo okufanele akhokhwe. ukuhlangabezana nemibandela efanele bangafaka izicelo zokuncishiselwa imali zabahola impesheni ngokuka-7.2 ngenhla, kuma-rates abo abawakhokhayo. e Ukufaka isicelo sokuncishiselwa imali kumisa ukumiswa kwamarates kwangomuso.
Inhloso yalokhu kuncishiselwa ukusiza labo bantu abathikamezeka ngandlela thize emzimbeni noma engqondweni okwenza bangakwazi ukusebenza ngendlela ejwayelekile ngaleyo ndlela bangabe besakwazi ukuthola umsebenzi noma bangakwazi ukufinyelela esicongweni sabangakuhola. Ngokwenhloso yalo mbhalo-ke uChief Financial Officer noma lowo amqokile angalalela izicelo ezidluliselwe kuyena ngenxa yokuthi azamukelwanga. Ofake isicelo kungadingeka ukuba avume ukuba ahlolwe ngudokotela oqokwe nguMasipala futhi, kube ngofake isicelo okhokhayo. UChief Financial Officer noma lowo amqokile angathatha isinqumo nakanjani okumele sihlonishwe.
Uma abantu abahola impesheni yokukhubazeka / abangasasebenzi ngenxa yokugula befaka isicelo unyaka nonyaka, bangancishiselwa imali, njengokusho kwesinqumo soMkhandlu kulwabiwomali lwawo lonyaka, kusukela ngosuku lokuqala lwenyanga elandela usuku lokufakwa kwesicelo ngaphansi kwale mibandala elandelayo: a abahola imali yokukhubazeka: ofaka isicelo kumele abe nencwadi ekhishwa nguMnyango Wezenhlalakahle Yomphakathi eqinisekisa ukuthi uthola impesheni yokukhubazeka, NOMA incwadi kadokotela eqinisekisa ukuthi ukhubazekile futhi akasakwazi ukusebenza; b abangasasebenzi ngenxa yokugula: ofaka isicelo kufanele akhiphe incwadi evela kumqashi wakhe noma kumshuwalense womqashi wakhe eqinisekisa ukuthi akasasebenzi ngenxa yokugula; c ofaka isicelo kumele alethe umazisi wakhe onamagabelo; d ofaka isicelo kumele kube uhlala khona ngokugcwele kulowo muzi; e ofaka isicelo kumele abe ngumnikazi walowo muzi obhaliswe ngokusemthethweni.
f abanikazi ngokuhlanganyela kumele bafeze le mibandela engenhla noma eku-7.2 ngenhla g ama-akhawunti amanzi, ugesi namarates kumele abe ndawonye egameni lomnikazi h ohlelweni lokusingathelwa ifa, umsingathi wefa kumele afeze yonke imibandela engenhla. Kumele kuvezwe nekhophi yetayitela. i abaphathi bamafa afelwe ngabaniniwo, abawabayo kanye nabasingathi bawo kababaliwe ekuxegiselweni isibopho sokukhokha.
ukuxegiselwa kuyonqamuka: a uma ofake isicelo eshona; b kufakwa isicelo seRevenue Clearance Certificate esiholela ekwedluleleni kobunikazi bomuzi komunye umuntu; c lapho ofake isicelo engasahlali ngokugcwele kulowo muzi; d uma ongasasebenzi ngenxa yokugula ethola umsebenzi.
Umuzi uyothathwa njengo 'muzi ophethwe yizingane' uma izingane zakulowo muzi ziphenywe ngusonhlalakahle woMnyango wezeNhlalakahle yoMphakathi wakuqinisekisa ukuthi kunjalo.
isitifketi sokushona komzali;iii uma umzali ephethwe yisifo esingelapheki, ikhophi yombiko kadokotela wesifunda efakazela isimo sakhe; kanye iv nezitifiketi zokuzalwa zabantwana abahlala kulowo muzi.
d Inani lomhlaba wofaka isicelo kumele lingeqi enanini elinqunywe ngokwesinqmo soMkhandlu olwabiweni mali lwawo lwaminyaka yonke.
e izicelo kumele zivuselelwe minyaka yonke nguMnyango wezeNhlalakahle yoMphakathi.
e uma izicelo zingafakwanga minyaka yonke. Labo izicelo zabo ezifike emva kwesikhathi bangakwazi ukuphinde bancishiselwe kusukela esikhathini esilandelayo se-akhawunti esivumayo.
Njengokusho koMthetho, umhlaba ongowomuntu owunikwe ngaphansi kohlelo lokubuyisela abantu amalungelo omhlaba noma ongowezindlalifa zakhe awukhokhiswa marates iminyaka elishumi kusukela ngosuku itayitela lalowo muntu lobunikazi balowo mhlaba elabhaliswa ngalo egameni lakhe ehhovisi okubhaliswa kulo amatayitela obunikazi bemihlaba.
Uma zifake izicelo, izinhlangano zemidlalo kumele zikhokhiswe ngokwenani lebhilidi kuphela.
Ibhilidi aliwafaki amagumbi okushintshela nawokulondoloza adingekela umdlalo.
i Izikhungo zenhlalakahle Izakhiwo ezisetshenziselwa kuphela ukuhlalisa izintandane, amakhaya asebethathe umhlalaphansi angenzi nzuzo, amakhaya abadala noma ezinye izikhungo ezingenzi nzuzo ukusiza umphakathi noma ingxenye yazo, inqobo nje uma nanzuzoni etholakala ekusetshenzisweni kwalezo zakhiwo isetshenziselwa ukusiza lezo zikhungo kanye/noma izinhloso zesihle.
iiIzikhungo zokunakekelwa kwempilo Izakhiwo ezisetshenziswa kuphela njengezibhedlela, imitholampilo noma izibhedlela zabagula ngekhanda, inqobo nje uma nanzuzoni etholakala ekusetshenzisweni kwalezo zakhiwo isetshenziselwa ukusiza lezo isikhungo kanye/noma izinhloso zesihle.
iiiInhlalakahle yezilwane Izakhiwo ezibhaliswe egameni lezikhungo/lezinhlangano izinhloso zazo okungukuvikela izinyoni, izilwane ezihuquzelayo kanye nezilwane ngaphandle kwenzuzo.
Ukusebenzisa noma yimuphi umhlaba noma izakhiwo, noma ingxenye yalokho, ngokuka-7.9.
viiofaka isicelo kufanele angabi yisakhiwo sombuso.
viiiUma isicelo sesivunyiwe, njalo ngonyaka ofaka isicelo kudingeka alethe incwadi efungelwe eqinisekisa ukuthi uyayisebenzisa indawo.
Izikhungo zenkolo -Njengoba kudingeka ngokuka-17 (i) woMthetho, umhlaba obhaliswe egameni lamakholwa futhi osetshenziswa ngamakholwa ikakhulukazi njengendawo yokukhonza, kubalwa nesakhiwo esisemthethweni esibhaliswe egameni lalawo makholwa okuhlala kuso osesikhundleni walawo makholwa ephatha izinkonzo kuleyo ndawo yokukhonzela.
UMHLABA ONGAKHIWE UMasipala angalehlisa inani umhlaba ongakhiwe ongathengiswa ngalo ngokunquma koMkhandlu emhlanganweni wawo wonyaka wesabelo-zimali.
Iziqiwu/izindawozokongiwa kwemvelo ezisanda kumenyezelwa angeke zikhokhiswe ama-rates uma sezenze isicelo kwavezwa nesimemezelo esisemthethweni esifanele.
Umnikazimhlaba, elekelelwa nguMasipala, enza futhi alandele uhlelo lokuphatha ngalo okuqondwe ukuvikela nokwenza ngcono imvelo endaweni.
I-EnvironmentalCertificate iyophelelwa yisikhathi uma umhlaba ungasasetshenziselwa izinhloso zokongiwa kwemvelo kanti uma kunjalo umhlaba uyobalelwa njengokusebenza kwawo okusha kusukela ngosuku okwaqala ngalo.
uma kuthi phakathi nanoma yimuphi unyaka wezimali, umhlaba noma isakhiwo leso kusetshenziselwe enye inhloso okungaseyona le esixegiselwe ngenxa yayo, uMasipala kumele abize amarates ngalokho awabale ahambisane nesikhathi salokho kusetshenziswa.
Isikole esingenzi nzuzo esakhiwe emhlabeni obhaliswe egameni lendawo yokukhonzela umphakathi, kumele iklanyelwe inani futhi ibalelwe ngokwamibandela engenhla.
AMA-B & B NEZINDAWO ZOKWAMUKELA IZIVAKASHI Uma kufakwe isicelo, izakhiwo ezingamaB & B nezokwamukela izivakashi ziyothola isaphulelo njengokusho koMkhandlu emhlanganweni wawo wolwabiwo mali waminyaka yonke.
Imibandela yokufaneleka: a umnikazi kufanele kube ngohlala ngokugcwele kulowo mhlaba. Uma umnikazi obhalisiwe kuyinkampani, iClose Corporation noma ifa elenganyelwe, okungenani umqondisi oyedwa/ilungu/owengamele ifa kumele kube ngohlala ngokugcwele kuleso sakhiwo, umbandela kube ukuthi samalungu alezo zinkampani, ama-close corporation noma ifa elenganyelwe kawasiwo amalungu enye inkampani, iclose corporation noma ifa elenganyelwe elineB & B noma indawo yokwamukela izivakashi; b IB & B / indawo yokwamukela izivakashi kumele ibhaliswe njengenhlangano esungulwe ngendlela yakhona efanele evunywe nguMasipala; c IB & B / indawo yokwamukela kumele inikeze izidingo zokuhlala nezokudla ezivakashini ezibhalisiwe kuphela. Izakhiwo ezibuye zibe nemihlangano, izindawo zokuzicwala kunakwe nempilo, ezokulungisa izinwele, njll, ngeke zifaneleke; d Ofaka isicelo kumele anikeze imininingwane yendawo mayelana nobukhulu bendawo eyakhiwe, isibalo samakamelo esewonke, nezimfanelo ezingatholwa zivakashi. Lokhu kudingekela ukuze abe yilungu elaziwayo kusosesheni; e Kumele kufakwe isicelo minyaka yonke engakadluli umhla ka 30 ku-Ephreli owandulela unyaka omusha wezimali ukuthanjiselwa okudingeka ngawo. f Isicelo kumele sihambisane nesitifiketi sokubhalisa ngokwemitheshwana yedolobha yezakhiwo zokuhlalisa.
Ukuncishiselwa a Isakhiwo siyothathwa njengesohwebo.
c uma amakamelo amahlanu kuya kwayishumi engawezivakashi, kuyosebenza ukuncishiselwa okungeqile ema-25% noma njengokusho koMkhandlu olwabiweni mali lwawo lwaminyaka.
NgokoMthetho, amaphesenti angamashumi amathathu (30%) okuqala enani lengqalasizinda yomphakathi awakhokhiswa ama-rates.
d abafaka izicelo kufanele bakhiphe izitifiketi zentela ezikhishwe ngabakwa-SARS ezifakazela ukuthi bakhokha intela njengabalimi noma isivumelwano sokugaya esifakazela ukuthi ungumlimi olimayo.
Umnikazi womhlaba wezolimo akanakusizakala ngokuthola isibonelelo maqondana nengxenye esetshenziselwa ukuhlala abantu ebe futhi ethole isaphulelo ngokwezolimo.
NgesinqumosoMkhandlu, uMasipala angakhomba izindawo ezizokhokha amarates ayisipesheli (esezizobizwa ngamaSRA) afake namarates engeziwe kuleyo ndawo ngenhloso yokuba nesikhwama semali yokwenza ngcono noma ukwenyusa izinga kuleyo ndawo.
d kufanele kuvezwe ubufakazi bokuthi okungenani amaphesenti angama-66 abanikazi namaphesenti angama-51 enani lezakhiwo bavotele ukukweseka ukuthi leyondawo ibe ngezokhokha ama-rates ayisipesheli; futhi e leso sicelo kufanele siphelezelwe uhlahlomali lwenkampani engaphansi kwesigaba 21 kanye nohlelo lokuqhuba ibhizinisi ngokuphathwa kwendawo ekhokha amarates ayisipesheli zingakabi ngama-30 Septhemba ngaphambi kokuqala konyaka omusha kamasipala isicelo esifakwa maqondana nawo.
Izakhiwo ezintsha endaweni yeSRA ziyobalwa ngokuhambisana nosuku olufanele lohlu lokwengeza lokuklanywa kwamanani.
Lapho ngokusetshenziswa okukodwa kungakhokhwa, umhlaba kumele wahlukaniseke ngaphansi kwesigaba "sokusetshenziselwa okuningi" bese kuthi ingxenye engakhokhi ithathwe ngokwehlukile kulezi ezinye.
Lapho ingxenye esele nayo isetshenziselwa okuningi, kuyolandelwa umgomo "wokusetshenziswa ngokuphezulu kunakho konke okunye".
a ingxenye isetshenziselwa ukuhlalisa umnikazi noma oqashile hhayi imenenja yepulazi; noma b ingxenye ingasetshenziselwa ukuhlala noma ezolimo.
Uma umhlaba ushiywe ngumnikazi, wakhiwe noma usetshenziswa ngokungemthetho futhi ngokuphambene nemithetho yedolobha kaMasipala, uMasipala angawuguqula umkhakha wawo ube ngowokusetshenziswa / ukuthuthukiswa okungagunyaziwe noma okungekho emthethweni.
Uma umthuthukisi ethuthukisa ngezigaba, inani lomhlaba omningi kumele liklanywe ngokulandela u-12.
Uma amalungelo ededelana, angafakwa ohlwini lokuklanywa kwamanani.
Ukukhokhwa nokuqoqwa kwamarates kumele kulawulwe yinqubomgomo kaMasipala yokulawula izikweletu nokuqoqwa kwazo.
IQHAZA LOMPHAKATHI Bheka u-4.3 wenqubomgomo yezimali ezikhokhwayo nezindleko ezengeziwe.
