​Government Institutions

Welcome to the area of the website specifically designed to meet the tax needs of government.

Our main areas will be:

If there is any other information you’d like easy access to in this section please complete our Government Feedback Form.


There are three spheres of Government as per the Constitution, namely:

  • National;
  • Provincial; and
  • Local.

Clarity of what a Government institution is helps to identify taxpaying institutions that form part of the system of inter-governmental relations and SARS is able to offer the correct blend of education and service products that help these institutions achieve tax compliance. The definition of a Government Institution is as follows:
  • National Government Departments per Schedule 1 of the Public Service Act;
  • Provincial Government Departments per Schedule 2 of the Public Service Act;
  • National Parliament as per Chapter 4 of the Constitution of the Republic of South Africa;
  • Provincial Legislatures per Chapter 6 of the Constitution of the Republic of South Africa;
  • Local Government: Municipalities as per the Municipal Structures Act and Section 155(6) of the Constitution;
  • Municipal Entities - The Municipal Systems Act defines three types of entities that may be established by a municipality with effect from 1 August 2004 (private company, service utility or multi-jurisdictional service utility). These include Museums and Art Galleries, Community Halls, Tourism, Transport and Buses, etc.;
  • Public Entities as listed in the Public Finance Management Act (PFMA);
  • Public FET Colleges as defined in the Further Education and Training Colleges Act;
  • Universities as defined in the Higher Education Act;
  • Public Hospitals or Public Health Care Establishments as defined in the National Health Ac;
  • Public Schools as defined in Chapter 3 of the South African Schools Act;
  • Public Museums as defined in the Cultural Institutions Act; and
  • Public Pension Funds created as per the Pension Funds Act.


Last Updated: 29/10/2020 2:02 PM     print this page
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