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Swaziland ~ Government Gazette Loq SWAZILAND ~ GOVERNMENT GAZETTE VOL. XXXVIII] MBABANE,Friday, July 21st., 2000 [No. 582 CONTENTS No. Page GENERAL NOTICES 101. Notice to Furnish Returns for the 2000 - Year of Assessment ...........cc:cceccceesseesseesseneee rete seeteaeaeneeeens 658 102. Notice of Intent to Declare a Public Road: D64 .0......cccceceaesceeeeeeeeessctereneeecseaeeeneaenenernseeesesenvacneetens 661 103. Notice of Intent to Declare a Public Road: DO65 o........cccceccecesceceseeescneeececeeesesesensseseseeeteectestaeaeaaees 663 104. Noticeof Intent to Declare a Public Road: D66 ...........ccccecccesseceesceecssetsnsecesceeessenevaneceserscesaesenseensetens 665 105. Notice of Intent to Declare a Public Road: D67 oo... eee eesceetesesesecceeecesesesessaseseesenseeeseeseteecaseseeeeeee 667 106. Notice of Intent to Declare a Public Road: D70 0... eee ccecetssrseeceteeseeeenesreeacenteteeeenceespeveteesessenes 669 © 107. Notice of Intentto Declare a Public Road: D7 1... ce ees cesses ceesecesescsenseecneseeneeerernsesssenncetenseraes 67) 108. Noticeof Intent to Declare a Public Road: D72 secunnnnene soeeeeeserieaaeeeseseseeueeessseenecnseetses 673 109. Notice of Intent to Declare a Public Road: D74 oo. cecce cere cess teeeeeteneereeneeeeecsenecerseneseetieecaessseee 675 110. Noticeof Intent to Declare a Public Road: D75 stssunnnanniinee beeneceeenetsees 677 111. Notice of Intent to Declare a Public Road: D76.........cccccccccccccesscssscesceegssccsccecesssecsssesseesesseeeeesescesens 679 112. Notice of Intent to Declare a Public Road: D77 o.0....cesecsecsescsseveerescscscncnencencessereseaescenseesssenescenae 681 113. Notice of Intent to Declare a Public Road: D78..........:.sscecsceeeessseceaeseeeceaceceseceeeanevesrscerseeretssansensers 683 114. Notice of Intent to Declare a Public Road: D79 .0.....sccccsseceesceecscseeeseeseuecsceesesnnetsscesenseesueseoaeneaees 685 115. Notice of Intent to Declare a Public Road: D8] 0.0... eecceeeeteeeeseststeneesceesencessensetsaseesceescnenenseerts 687 116. Noticeof Intent to Declare a Public Road: D83 oo... cescseseseseeceesenes ence ceeeceevarsessseserenecetetansersseees 689 117. Notice of Intent to Declare a Public Road: D84.0... ccc sseceeeeeessecsnseeresersenesesssenetatsenenesennecneeeece 691 CONTENTS CONTINUED 118. Notice of Intent to Declare a Public Road: DBS «.....----ssseseessssiesseessetesssetesstecnsccsnreesanesssneceseensnnensee 694 119. Notice of Intent to Declare a Public Road: D86 00.0.0... ececeeeeecnsesesesecensetsesneseecssaseseeseeuseceesessetsaenes 696 120. Notice of Intent to Declare a Public Road: D87...0.......eceecssscteeseesseserereneeeetenssesssenenessestesseseseeeenes 698 121. Notice of Intent to Declare a Public Road: D88 oo... see eeeessescseseseeeeteeesseecseseassenenenseneensesesentens 700 122. Notice of Intent to Declare a Public Road: D89 ......cscsssssssccscssssssssvsssveesssseessceeceseccecessssnsnstvarnseness 702 123. Notice of Intent to Declare a Public Road: D90........ssssssessecsssecseesseesecesseeesessesesaeerasesaneranequeerseeannss 705 124. Notice of Intent to Declare a Public Road: D9L oo... eesseeeseeneseeereetsseeeanseneseasesenencsescsencaneseneneee 707 125. Notice of Intent to Declare a Public Road: D920... ceceessseseseesesceeseenseesneessessssseneseeseneaseceescsassees 709 126. Notice of Intent to Declare a Public Road: D93..0.... ccc cecereeesesssseenenesesenesessseneecnesensssesesnsenes 711 127. Notice of Intent to Declare a Public Road: D94..0......ecccsssssssessccssessssssescesosssescsesssseesessntscecesssuseesees 713 128. Notice of Intent to Declare a Public Road: D95.......... ec eeseseeseseseceseneesneneneeeeeesearsessneesaneeeetecsessnsneeae 715 129. Notice of Intent to Declare a Public Road: D96.........c.ceecesceceesetesesiseeersecscenssseessesesensesesessenseenes 717 130. Notice ofIntent to Declare a Public Road: D980...cesses reesessscesseeeenecesscseeeesessnesnsesensnessenes 119 131. Notice of Intent to Declare a Public Road: D990...ccs cceee tea eeceeenensseeseceneneeneesessenenanesenees 723 "132. Notice ofIntent to Declare a Public Road: D100....::-sssscscssssssssssssessssenanseessensstssunessensnnsseecieest 725 133. Notice of Intent to Declare a Public Road: D101 00.0... ccecseesccsesesesresesessseseesseeecesceneneaeseecneneeces 727 134. Notice of Intent to Declare a Public Road: D102...ce eecscseesenesscerceesteeensensnenenesceveseneassensaesesaeee 729 135. Notice of Intent to Declare a Public Road: D103 ..0.......cccccsecesecceseeeneneseenseeesseaeseesesessnnssessceusenenster 731 136. Noticeof Intent to Declare a Public Road: D104...ce ccccsceeccneesssseeseneeceestsnsnsenesesesnensseeseneees 733 137. Notice of Intent to Declare a Public Road: D106... ceeeceetecseeneeesenestessseseesessestensseseessneeananenees 735 138. Notice of Intent to Declare a Public Road: D107 0.0...sess cece neeeeseeeensteseneeesescenesesessanseaneeeeesens 737 139. Notice of Intent to Declare a Public Road: D108... cccseeseceecascnereesesteereetsssseressssersenersnssseanens 739 140. Notice of Intent to Declare a Public Road: D109...cece sseceesceseesseesteassenecnssuessseesesensensersseees 741 141. Notice of Intent to Declare a Public Road: D110..........ceceecessssesseessseeeseseensesecesseesseecnenensecssaeneneses 743 142. Notice of Intent to Declare a Public Road: D111 ........ccceceeceseceseseneeseceneessessecascsseeseeaseuenessesesanees 745 ADVERTISEMENTS....0........cscceccesseessssseteeeeseetenessensnenee 747 CONTENTS OF SUPPLEMENT PART C - LEGAL NOTICES 72. Revocation of Appointmentof High Commissioner ..............::c:ccssscsseseeserseesteneeeteseesteennsaeercassseateesee Sl 73. Appointment of High Commissioner... eecesesessceeececescsceesseevsesentsacsssensensseessassesenstesesmacssenenses $1 74. Appointmentof High Commissioner 0...esses eeceeeeeecesssesescsoessneneseseaecesseesensissecetstenssearsaraeees 82 PUBLISHED BY AUTHORITY 658 GENERAL NOTICE NO. 101 OF 2000 INCOME TAX NOTICE, 2000 NOTICE TO FURNISH RETURNS FOR THE 2000- YEAR OF ASSESSMENT (Income Tax Order No. 21 of 1975) Notice is hereby given undersection 33(1) of the Income Tax Order 1975, as amended, that the following persons are in terms of the said section personally or in a representative capacity liable to taxation underthe provisionsof the said Order and are required to furnish returnsfor the assessment of the tax: A. Every person, (excepting a company) whowasordinarily resident in Swaziland ora representative of such person whose gross incomein respect of the year ended 30" June 2000 exceeded E13 000. Every person,not ordinarily resident in Swaziland, whose gross income from Swaziland in respect of the year ended 30" June 2000, exceeded E200. Any person who furnished, or was required to furnish a return in respect of the year ended 30" June 1999. The Public Officer of every company, which derived gross incomein respect of the year ended 30th June 2000. Every person to whom an incometax return is issued irrespective of the amountof the incomeofsuch a person. F Every person in his capacity as representative taxpayerofa trust. NOTE: 1. A person (who was in continuous employmentwith a single employer) whose gross incomefor the year of assessment consisted exclusively of remuneration from which employees’ tax has been deductedis not required to furnish a return for thatyear if - (a) the employees’ tax deducted on such remuneration was payable in termsof the prescribed employees’ tax deduction tables and subject to the Final Deduction System; and (b) such person did not derive any other income, apart from such remuneration,or if he derived any other incomeit consisted of dividends and interest each not exceeding E2 000. 2. The following persons must furnish returns notwithstanding thatthey derivedtheir incomesolely from employment and employees’ tax has been deducted from their remuneration: (a) A person who commenced employmentduring the course of the year of assessment; (b) A person whose employment was terminated during the year of assessment; (c) A person who changed employers during the year of assessment; and (d) A person whohadpart-time employmentover and abovehis full time employment. 659 3. The income of any minor child or stepchild, whether accumulated or not, must be returned. 4. The incomeofall trusts created by the taxpayer must be disclosed in his return with full names and addressesof beneficiaries. 5. Every person who completes a return must showin respect of public and private companies: (a) The dividends received by or accrued to him from any company; (b) The numberof shares in any company of which heis the registered shareholder, (c) The numberof shares in any company whichare notregistered in his name but of which he is the beneficial owner; and (d) The namesand addresses ofall persons that are beneficial owners of shares of which heis the holder. The numberof shares in each company mustbe stated. 6. Provisional taxpayers must comply with this notice and furnish returns. Period for rendition of returns 1. Returns must be rendered within thirty days after the 1* July 2000 and notlater than 31" October 2000. 2. Note that in terms of section 33 of the Income Tax Ordera further extension of time to render a return may on application be granted, for a period exceeding the 31st October, 2000, subject to the following conditions: (a) That all returns for the proceding years of assessment have been submitted in time or where an extension was granted by the date approved. (b) That adequate provisional tax payment has been madefor the past three years. (c) That all provisional
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