26 October 2023 –ALERT: Maintenance on the SARS Third Party Data Submissions Platforms 27 October 2023
Please note that the submissions platforms for both Secure File Gateway and Connect:Direct will be temporarily offline for planned maintenance between 16:00 and 19:00 on Friday 27 October 2023.
Please do not submit any files in the Production or Test environments during this time, as they will not be received or processed. Files already in the system will be paused and will continue processing upon conclusion of the maintenance.
18 September 2023 – Inclusion of IT3(t) & IT3(d) to the IT3 Third-Party Data reporting
The third-party data reporting process needs Representative Taxpayers or their representatives to report the required ITR12T information via the IT3-01 and IT3-02 forms. Representative Taxpayers or their representatives can view and correct the data or certificates that was submitted to SARS on request.
SARS requests that Section 18A approved entities (e.g., Government, Government Institutions, Public Benefit Organizations (PBO), or United Nations Agencies) who received donations and issued tax deductible receipts to Donors are to report those receipts to SARS. If a receipt was issued, then it should be reported to SARS.
The related documents pertaining to these processes have been updated. Additionally, a new guide on how to manage the submission of IT3 third party data has been developed:
- 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 the Submission of Third-Party Data using the HTTPS Channel – External Guide
- GEN-ENR-01-G03 – Guide for the Submission and Declaration of IT3 Third-Party Data via eFiling – External Guide
- GEN-ENR-01-G10 – Manage Submission of IT3 Third Party Data – External Guide
23 August 2023 – Third Party Data Bi-Annual Submissions: 01 September 2023 – 31 October 2023
The SARS Third Party Data Bi-Annual Submissions process for the period 1 March 2023 – 31 August 2023 opens on 01 September 2023 and will close on 31 October 2023. Submissions in respect of data files and declarations of the various reportable data types are now due. For more information, please see the IT3 Data Submission webpage.
What is Third Party Data submission?
Who must submit data to SARS?
- 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, mineral or precious stones from a primary producer other than for retail purposes.
- Co-operative Banks
- Estate agents
- 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
- 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?
- Withholding Tax on Interest
- Automatic Exchange of Information (FATCA AND CRS)
- Dividends Tax
- IT3 data submissions:
- Medical scheme contributions
- Insurance payments
When & how must it be submitted?
Why must it be submitted?
- Confirm whether a person has filed or submitted the correct information in his/her tax returns.
- Ensure that the information or documents are compliant with the provisions of a relevant tax Act.
- Determine a person’s tax liability.
Let us know if you need any help.
Send your email query to [email protected].
- Tax Reference number: XXXXXXXXXX
- Platform: Test or Live
- Submission channel: (HTTPS or Connect:Direct or eFiling)
- Detailed explanation of the query: If the query relates to system error then what is the event being executed, what are the steps completed, what is the expected system response and what is the actual system response. If the query relates to process enquiry then state the published document that outlines the process, the section and page number.
- Screen print of the error (where applicable)
To see the documents for each data type, visit the relevant data type webpage.
For a list of archived documents, click here.