Third-Party Data

What’s new?

• 20 April 2026 – Data Types Required for Third‑Party Data Submissions

  In terms of tax legislation, third‑party data providers are required to submit specific categories of taxpayer information to SARS. These data submissions play a critical role in supporting tax compliance and enabling SARS to pre‑populate and automatically assess tax returns.

  Submitting entities are required to submit data relating to the following:

  Withholding Taxes and Exchange of Information

  • Withholding Tax on Interest
  • Automatic Exchange of Information (AEOI), including:
    • Foreign Account Tax Compliance Act (FATCA)
    • Common Reporting Standard (CRS)
  • Dividends Tax

  IT3 Data Submissions

  Third‑party data providers must submit the relevant IT3 data, including:

  • IT3(b)
  • IT3(c)
  • IT3(e)
  • IT3(s)
  • IT3(t)

  Other Required Data

  • Medical scheme contributions
  • Insurance payments
  • Donations

  All third‑party data providers that are legally obligated to submit taxpayer information to SARS are encouraged to ensure that the data submitted is complete, accurate, and submitted within the prescribed submission period, in order to support efficient processing and overall tax compliance.

• 27 March 2026 – Electronic Submission Channels for Third-Party Data

  Third-party data providers can submit data to SARS using the following electronic submission channels by 31 May 2026.

  The IT3(t) (trust third-party submission), however, has an extended period and should be submitted on or before 30 September each year.
  

  
  eFiling
  Data can be submitted through an online submission form, with a limited volume of 20 certificates per submission for IT3(t) and 50 certificates per submission for IT3(d).

  Secured File Gateway (HTTPS)
  Suitable for data files smaller than 10 MB

  Connect: Direct®
  This channel allows for unlimited data submissions and is recommended for high-volume data providers.

  Note: To submit data successfully, third-party data providers must be registered for eFiling and ensure that the relevant submission channels are activated.

  The IT3(t) (trust third-party submission), however, has an extended period and should be submitted on or before 30 September each year.
• 12 December 2025 – New email address for Third-Party Data Support

The email address for Third-Party Data Support has changed. To make sure your queries reach us without delay, please use our new dedicated Third-Party Data Support email address: [email protected] (Note the underscores). This email address is active and you can start using it today.

To help us direct your query to the correct support specialist as quickly as possible, please start your email subject line with the prefix of the Third-Party Data Return / Product / Data Type / System you need assistance with. Example: Subject: IT3(b) / IT3(c) / IT3(d) / IT3(e) / IT3(s) / IT3(t) / INS / MED / FTI / eFiling / Connect Direct / HTTPS – Response files not received etc.

From 1 January 2026, queries sent to the old email address, [email protected],  will not be attended.

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

When and how must it be submitted?

Annual Submission

• Third-party data for the full tax year (1 March – end of February) must be submitted to SARS between 1 April and 31 May each year

Bi-Annual Submission

• Third-party data for first half of the year (1 March – 31 August) must be submit between 1 September and 31 October each year.

For more information on how and when to submit click here.

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 tax certificates or third-party 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