IT3(d) Edition
With the 31 May submission date for IT3(d) third-party data looming, we would like to thank the approved section 18A entities that have already successfully submitted, or are in the process of submitting their third party data.
To date, most entities have successfully submitted via the HTTPS channel, followed by submissions via eFiling. SARS is most encouraged by the uptake from smaller and medium sized entities.
In preparation for the 31 May 2024 deadline, we would like to bring the following resources to your attention to further assist with your submissions:
- Public Notice 3082 on the section 18A enhanced reporting requirements;
- Public Notice 3631 on the submission of IT3(d) third-party data submissions;
- The TEI Segment IT3(d) FAQ webpage – which will be updated twice a week with the key questions and queries submitted by our taxpayers;
- IT3(d) enrolment micro-learning video – which is available on the SARS TV YouTube channel;
- Binding General Ruling 71– Section 18A Receipt: Donation of Property in Kind; and
- Binding General Ruling 70– Issue of a Single Section 18A Receipt to a Donor Taxpayer for Multiple Bona Fide
In addition to the abovementioned, please take note of the following:
- The tax reference number of the donor is not mandatory with this year’s submission.
- The ID number, company/CIPC registration number, and Trust Deed number (depending on legal entity type) are mandatory.
- For HTTPS submissions, the three roles specified cannot be fulfilled by the same person. Each role must be fulfilled by a different person within the approved section 18A entity.
- Approved section 18A entities that have not issued any section 18A tax deductible receipts are still required to submit a NIL declaration on eFiling.
As SARS, we remain committed to ensuring that our approved section 18A entities can submit their IT3(d) third-party data, regardless of the chosen submission channel.
We thank all the stakeholders and taxpayers that have been providing input and feedback to date that in turn assists SARS in in enhancing its service offerings.
For assistance with the onboarding process, please send an email to [email protected]
For technical or systems assistance and queries for eFiling and HTTPS, please send an email to [email protected]
