FAQ: Are Public Institutions required to register for other tax products?

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.

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