Page:Constitution of the Republic of South Africa 1993 from Government Gazette.djvu/53

104   No. 15466

reconstitute the Executive Council in accordance with section 149  (4); or dissolve such legislature and call an election in accordance with section 129.

(4) The Premier shall where required, or where he or she elects, to do so in terms of this section, dissolve the provincial legislature by proclamation in the Provincial Gazette within 14 days of the vote of no confidence.

Provinces’ share of revenue collected nationally

155. (1) A province shall be entitled to an equitable share of revenue collected nationally to enable it to provide services and to exercise and perform its powers and functions.

(2) The equitable share of revenue referred to in subsection (1) shall consist of—

a percentage, as fixed by an Act of Parliament, of income tax on individuals which is collected within the province; a percentage, as fixed by an Act of Parliament, of value-added tax or other sales tax which is collected within the province; and other conditional or unconditional allocations out of national revenue to a province.

(3) The percentages referred to in subsection (2)(a) and (b) shall be fixed reasonably after taking into account the national interest and recommendations of the Financial and Fiscal Commission.

(4) Allocations referred to in subsection (2)(c) shall be determined in accordance with an Act of Parliament, with due regard to the national interest and after taking into account—

the provision that has to be made for interest and other payments in respect of the national debt; and the different fiscal capacities, including the revenues derived from sources referred to in subsection (2)(a) and (b), fiscal performances, efficiency of utilisation of revenue, needs and economic disparities within and between provinces, as well as the developmental needs, administrative responsibilities and other legitimate interests of the provinces, and any other objective criteria identified by the Financial and Fiscal Commission; and the legitimate needs and interests of the national government; and the recommendations of the Financial and Fiscal Commission.

Levying of taxes by provinces

156. (1) A province may levy taxes, surcharges or levies other than of a kind referred to in section 155  (2)(a) or (b), provided that—

it is authorised to do so by an Act of Parliament passed after recommendations of the Financial and Fiscal Commission on the draft text of any such Act have been submitted to and considered by Parliament; and there is no discrimination against non-residents of that province who are South African citizens.

(2) A provincial legislature shall not be entitled to levy taxes detrimentally affecting national economic policies, inter-provincial commerce or the national mobility of goods, services, capital and labour.

(3) A provincial legislature shall be competent to enact legislation authorising the imposition of user charges: Provided that—

the criteria to be taken into account in raising such charges may be regulated by an Act of Parliament passed after recommendations of the Financial and Fiscal Commission relating to the draft text of any such Act have been submitted to and considered by Parliament; and they do not discriminate against non-residents of that province who are South African citizens.