Section 239

239. (1) Mabapi le ngwaga mongwe le mongwe wa ditshelete, mokgatlho mongwe le mongwe wa lephata la ditshelete o tshwanetse go baakanya le go amogela—

(a) tekanyetsokabo go tsamaelana le karolo 248 e e akaretsang tekanyetso ya ditshenyegelo tsa ona;

(b) tshitsinyo mabapi le dituelo tse di tla duediswang le makgethwana a a tla pateletsswang ke mokgatlho wa lephata la ditshelete; le

(c) tekanyetso e e bonelwang pele ya ditshenyegelo tsa ona mo dingwageng tse pedi tse di tlang tsa ditshelete.

(2) Tshitsinyo mabapi le makgethwana e ka akaretsa tshitsinyo mabapi le lekgethwana le le kgethegileng le lesi kgotsa go feta, e bile mo lebakeng leo, tekanyetso ya ditshenyegelo e tshwanetse go akaretsa tekanyetso ya tshenyegelo e e kgethegileng mabapi le tshitsinyo ya lekgethwana le le kgethegileng.

(3) Tekanyetso ya tshenyegelo mabapi le ngwaga wa ditshelete e ka akaretsa kabelo ya matlolepeelothoko e le esi kgotsa go feta, mme palogothe ya matlolepeelothoko a a bonweng a a akareditsweng mo tekanyetsong ya ditshenyegelo e ka se fete 15% ya tshenyegelo yothe e e lekanyeditsweng, go sa akaretswe matlolepeelothoko.

(4) Mokgatlho wa lephata la ditshelete o tshwanetse go tsaya tsia ditlhagiso tse di dirilweng mabapi le tekanyetsokabo gape le ditshitsinyo tsa dituelo le makgethwana, ao a a amogelang go ya ka karolo 240.

(5) Mokgatlho wa lephata la ditshelete o tshwanetse go romela tekanyetsokabo ya ona e e feleleditsweng, mmogo le ditshitsinyo tsa dituelo le makgethwana, kwa go Tona.

(6) Tona o tshwanetse go dumelelwa paka ya bonnye malatsi a le 30 go sekaseka ditshitsinyo le go tlamela ka ditshwaelo, fa di le teng.

(7) Mabapi le ditshitsinyo tsa dituelo le makgethwana tsa ngwaga wa ntlha wa ditshelete go latea tshimolo ya karolo eno, Tona o tshwanetse go rebola ditshitsinyo tsa mekgatlho yothe ya ditheo tsa ditshelete.

(8) Mabapi le Lekgotla, Tona o tshwanetse go rebola ditshitsinyo tsa dituelo le makgethwana a ngwaga mongwe le mongwe wa ditshelete go latela tshimololo ya karolo eno.

(9) (a) Mabapi le mekgatlho ya lephata la ditshelete e mengwe ntle le Lekgotla, mabapi le ngwaga mongwe le mongwe wa ditshelete ntle fa karolo (7) e diriswa, Tona o tshwanetse go rebola ditshitsinyo tsa dituelo lkgotsa makgethwana, fa ditshitsinyo tsa dituelo kgotsa makgethwana di ikaegile ka tekanyetso ya ditshenyegelo tsa tlaletso go thotlhwa e e badilweng jaaka—

motheo wa ngwagatlola × 1.025 × (tshupanekelo ya gajaana ÷ tshupanekelo e e fetileng).

(b) Mabapi le maitlhomo a temana (a)—

“tshupanekelo ya gajaana” e kaya boleng jwa tshupanekelo ka letlha le tlhotlhwa e e elwang tlhoko, kgotsa fa boleng bo seyo, boleng jwa gajaana jo bo leng teng mabapi le maitlhomo a go baakanya ditshitsinyo tsa dituelo le makgethwana tsa ngwaga wa gajaana wa ditshelete;

“tshupanekelo” e kaya Tshupane ya Tlhotlhwa ya Badirisi, jaaka e phasaladitswe ke Statistics South Africa; le

This gazette is also available free online at www.gpwonline.co.za

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No. 41060

GOVERNMENT GAZETTE, 22 AUGUST 2017

Act No. 9 of 2017

Financial Sector Regulation Act, 2017

224

“previous year basis”, for a financial year, means the estimate of operating expenditure adopted in terms of this section for the financial year before the year for which the calculation is being done.

## Consultation requirements

240. (1) Part 1 of Chapter 7, with the exception of section 100, applies with the necessary changes, to the adoption of the budget, the estimates of expenditure as well as the fees and levies proposals as provided for in section 239.

(2) The documents that must be published under section 98 include—

(a) the budget, estimates of expenditure and the fees and levies proposals provided for in section 239 for the relevant financial year; and

(b) an explanation by the financial sector body of the budget, estimates of expenditure and fees and levies proposals, and of the variation of the budget, estimates of expenditure and the fees and levies proposals against the budget, estimates of expenditure and the fees and levies proposals adopted for the previous financial year.

10

15

## Determinations of information required for assessment of levy

241. (1) A financial sector body may, in writing, require a supervised entity to provide it with information relevant to any assessment of the supervised entity’s liability for any levy as specified in the requirement.

(2) A requirement in terms of subsection (1) may be published in the Register or provided to the supervised entity from whom information is required, and must specify the manner in which, and the date by when, the information must be provided.

(3) If—

(a) the supervised entity fails or refuses to comply with the requirement issued in terms of subsection (1); or

(b) the information provided by the supervised entity is incomplete, incorrect or misleading,

the supervised entity, and each director or member of the governing body of the supervised entity, are liable to an administrative penalty under Chapter 13.

## Assessments of levy

30

242. (1) A financial sector body must issue to each supervised entity that is liable to pay a levy for the financial year, an assessment of a levy payable by the supervised entity.

(2) The assessment notice issued to a supervised entity must state the date on which the levy is due and must be paid, which period must not be less than 30 days from the date of receipt of the notice of assessment by the supervised entity.

## Payment of fee or levy by instalments

243. (1) A person who has been charged a fee, or a supervised entity who has been charged a levy, may offer to pay the fee or levy by specified instalments, and if an offer is made, the financial sector body must—

(a) accept the offer;

(b) accept a modified offer; or

(c) reject the offer,

and must notify the person who made the offer accordingly.

This gazette is also available free online at www.gpwonline.co.za

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GOVERNMENT GAZETTE, 22 AUGUST 2017

No. 41060 227

Molao wa Taolo ya Lephata la Ditshelete, 2017

Nmr 9 ya 2017

"tshupanekelo e e fetileng" e kaya boleng jwa tshupane jo bo dirisitsweng mabapi le boleng jwa "tshupanekelo ya ga jaana" mo ditshitsinyong tsa dituelo le makgethwana tse di baakanyeditsweng ngwagatlola wa ditshelete; le

"motheo wa ngwagatlola", mabapi le ngwaga wa ditshelete, o kaya tekanyetso ya ditshenyegelo tsa tiro tse di amogetsweng go ya ka karolo eno mabapi le ngwaga wa ditshelete pele ga ngwaga o palelo e dirwang ka ona.

## Ditlhokego tsa therisano