Public institutions that have employees that are paid over the tax threshold will have to register as an employer for employees tax.
For VAT, a public institutions that falls under the definition of a public authority ((i)any department or division of the public service as listed in Schedules 1, 2 or 3 of the Public Service Act, 1994 (Act No. 103 of 1994), or (ii) any public entity listed in Part A or C of Schedule 3 to the Public Finance Management Act, 1999 (Act No. 1 of 1999), or (iii)any other public entity designated by the Minister for the purposes of this Act to be a public authority) will not have to register for VAT.
