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There are three spheres of Government as per the Constitution, namely:
Promoting the Object of the Act In conducting their affairs, the national, provincial and local governments must seek to achieve the object of this Act including by:
The Public Finance Management Act defines the accounting officer in a government institution. Section 38 of the PFMA sets out the responsibilities of the accounting officer and in section 38(e), it is mentioned that the accounting officer must comply with tax, duty or levy as may be required by legislation. The accounting officer therefore, is the representative taxpayer for a Government Institution.
It is the responsibility of the accounting officer therefore to ensure that registered particulars are up to date, returns and filed and paid on time, the correct tax is being paid. The accounting officer must also ensure that: