Third-Party Data

What’s new?

• 5 November 2025 – Thank you to Third Party Data submitting entities

We would like to extend our sincere gratitude to all entities that submitted their data on time during the recent bi-annual submission period. Your commitment to fulfil your reporting obligation plays a vital role in enabling SARS to achieve its mandate.

We also appreciate your active engagement and the constructive feedback you continue to provide. Your willingness to seek clarity and collaborate with us demonstrates a shared dedication to continuous improvement and service excellence.

Thank you once again for your partnership and ongoing support. We look forward to working together as we strive to enhance our processes and achieve even greater success in future submission cycles.

• 24 October 2025 – Draft Business Requirement Specification for Crypto Asset Reporting Framework (CARF)

  The draft working SARS External BRS V 1.2 for Crypto Asset Reporting Framework (CARF) covers the following aspects:

  • Background and context
  • Conceptual design of the data flows
  • XML Schema
    • CARF_SARS specifies the SARS specific requirements
    • CARF_OECD specifies the OECD standard requirements

  Technical enquiries regarding the XML Schema must be sent to the following email address [email protected] by Monday 7 November 2025.

• 22 October 2025 – Updated Business Requirement Specification for AEOI: CRS & FACTA
  

  The draft SARS_External_BRS_2025_Automatic_Exchange_of_Information_v_3_0_0-8 is amended. For more information on what have changed and the next steps, see the FATCA & CRS webpage.

What is important to note?

• Always use the SARS Test Platform that is open throughout the submission period. Doing so ensures that all your submitted data files are adequately tested for conformity with the External BRS requirements prior to being submitted to the SARS Live Platform. Always check the response code for the test and live submission. If the response code is 003 or 004, then your upload was successful.
• Please make every effort to submit complete and accurate information on time, the first time around. Multiple revisions compromise the reliability of the data.
• If you need to amend your submissions, please alert us of this before making the revisions. See these easy steps on How to correct or delete Third Party Data File.

Who is the Third-Party Data team?

The Third-Party Data team is part of Enterprise Data Management. This team acquires and harvests third-party data in accordance with Section 26 of the Tax Administration Act. This process requires approved third-party data providers such as banks, insurance companies, medical schemes, fund administrators, and other financial institutions to submit financial and personal information about taxpayers directly to SARS. The information collected includes interest earned (IT3b); disposal of financial instruments (IT3c); insurance payouts and contributions; medical expenses; pension and investment contributions; employee income; and FTI, as required under international information-exchange agreements. SARS uses this data to pre-populate individual tax returns, verify the accuracy of taxpayer submissions, and identify any discrepancies or risks. The submitted data also plays a critical role in enabling SARS to:

• Pre-populate tax returns for individuals.
• Improve overall taxpayer compliance.
• Detect and prevent tax fraud.

SARS is committed to collecting complete, accurate, and timely third-party data, which is fundamental to a modern, transparent, and data-driven tax administration.

What Is Third-Party Data Submission?

In terms of Section 26 of the Tax Administration Act and SARS public notices, third parties — including banks, financial institutions, insurance companies, medical schemes, fund administrators, attorneys, estate agents, trusts, and Section 18A–approved donation entities — are legally required to submit detailed records via IT3 returns such as IT3(b), IT3(f), IT3(d), and IT3(t) to SARS, covering interest, medical and insurance payments, tax‑deductible donations, trust distributions, tax‑free investments, and related data.

Who Must Submit?

Persons (third parties) that must send information to SARS include:

• Attorneys
• Banks (including mutual banks)
• Companies listed on the JSE that issue bonds, debentures, or financial products
• Co-operatives, as well as any other person who purchases livestock, produce, timber, ore, minerals, or precious stones from a primary producer for purposes other than retail
• Co-operative banks
• Estate agents
• Trusts
• Financial institutions (such as long-term insurers, pension funds, and collective investment schemes
• Medical schemes
• Organs of state that issue bonds, debentures, or financial products
• Postbank
• S18A-approved institutions
• State-owned companies that issue bonds, debentures, or financial products
• Any person who pays an amount of interest to or for the benefit of a foreign person (to the extent that it is regarded as being from a source in SA)
• SA resident companies; foreign resident companies whose shares are listed on the JSE; and regulated intermediaries paying dividends/foreign dividends
• Reporting institutions as described in the FACTA agreement

What Must Be Submitted?

The following data types are submitted by third parties:

• Withholding Tax on Interest
• Automatic Exchange of Information (FATCA AND CRS)
• Dividends Tax
• IT3 data submissions:
  • IT3(b)
  • IT3(c)
  • IT3(e)
  • IT3(s)
  • IT3(t)
  • Medical-scheme contributions
  • Insurance payments
  • Donations

Need Help?

Let us know if you need any help.

Send your email query to [email protected]. (Note the underscores.)

What to Put in Your Email:

• Tax Reference Number
• Platform: Test or Live
• Submission channel: HTTPS, Connect: Direct, or eFiling
• Detailed explanation of the query
• Screen print of the error

Related Documents

• GEN-ENR-01-G01 – Guide for the submission of third party data using the connect direct channel – External Guide
• GEN-ENR-01-G02 – Guide for Submission of Third Party Data Using the HTTPS Channel – External Guide
• GEN-ENR-01-G09 – How to view submitted third party data returns or data files via eFiling – External Guide
• IT3(e) – Return of Purchases Sales or Shipments – External Form
• Return of information to be submitted by third parties in terms of section 26 of the Act
• Connect Direct and Secure and Infrastructural TRADE TESTING Setup Guidelines
• Connect Direct and Secure and Infrastructural PRODUCTION Setup Guidelines
• Government Gazette Notice 241 Returns of information to be submitted by Third Parties – 23 March 2018

Step-by-step video