Guide to the Submission and Declaration of IT3 Third Party via eFiling

Summary

SARS digital platforms allows taxpayers, tax practitioners, traders and businesses to register and submit returns and declarations to SARS in a secure online environment. The creation and maintenance of this platform forms part of SARS strategic intent to provide modernised digital and streamlined online services. The essence of this approach is for taxpayers and traders to encounter effortless processes when complying on their tax obligations.

SARS eFiling is one of the digital platforms which allows traders and taxpayers to submit their IT3 third party data to SARS. To conclude IT3 third-party data submission, taxpayers and traders are required to login to eFiling and to declare their submitted files or certification. This webpage details the process involved in the submission and declaration of IT3 data/certificates.

Background

The IT3 data submission forms part of the SARS third-party data process to enhance taxpayer and organisational compliance and enables SARS to be aligned with international best tax practices. SARS IT3 systems receive and process IT3 third-party data information as per appropriate Government Gazette and External BRS documents. Submitting entities are required to submit IT3 data/certificates in a bi-annual submission cycle.

The IT3 submission data types are outlined below.

• IT3(b) which also includes e.g., investments, interest, royalty, rental or general transactional account information etc.
• IT3(b) which contains Withholding Tax on Interest information.
• IT3(c) which also relates to financial instruments.
• IT3(d) which relates to Donations.
• IT3(e) which relates to physical goods,
• IT3(s) which is tax free investments, and
• IT3(t) which relates to Trusts.

To ensure a successful IT3 data type submission, Entities and Taxpayers are required to register with SARS and eFiling. Where Entities and Taxpayers have not been registered, kindly refer to the SARS website. Once registered on eFiling, Entities and Taxpayers are required to activate the IT3 tax type, invite tax administrators and enrol for the submission of IT3 data. Do note that tax administrators are also required to enrol as well. To learn more about this, kindly refer to the following guide, which unpacks the processes to be followed before entities can submit data/certificates to SARS.

• Please refer to the following external guide: GEN-ENR-01-G10 – Manage Submission of IT3 Third Party Data – External Guide

The platforms to submit bulk and medium data files to SARS are via Connect Direct, or the secure web (HTTPS). eFiling platform is used when submitting a maximum of 20 IT3 certificates. Do note however a maximum of 50 certificates can be submitted for IT3(d) reporting. Once the data/certificates have been submitted, representatives will be given a view of the summary data on the IT3-02 declaration form. The IT3-02 declaration form is also used to confirm that a Submitting Entity or taxpayer agrees that data submitted to SARS is correct. Also submitting entities can download, save and print the IT3-02 form.

Who is Required to Submit Third Party Data

The following persons are required to submit third party data in terms of section 26 of the Tax Administration Act, 2011:

• Banks regulated by the Registrar of Banks in terms of the Banks Act, 1990, or the Mutual Banks Act, 1993.
• Co-operative Banks regulated by the Co-operative Banks Development Agency in terms of the Co-operative Banks Act, 2007.
• The South African Postbank Limited (Postbank) regulated in terms of the South African Postbank Limited Act, 2010.
• Financial institutions regulated by the executive officer, deputy executive officer or board, as defined in the Financial Services Board Act, 1990, whether in terms of that Act or any other Act (including a “financial institution” as defined in the Financial Services Board Act, 1990, other than an institution described in paragraph (a)(i) of the definition).
• Companies listed on the JSE, and connected persons in relation to the companies, that issue bonds, debentures or similar financial instruments.
• State-owned companies, as defined in section 1 of the Companies Act, 2008, that issue bonds, debentures or similar financial instruments.
• Organs of state, as defined in section 239 of the Constitution of the Republic of South Africa, 1996, that issue bonds or similar financial instruments.
• Any person (including a co-operative as defined in section 1 of the Income Tax Act, 1962) who purchases any livestock, produce, timber, ore, mineral or precious stones from a primary producer other than on a retail basis.
• Any medical scheme registered under section 24(1) of the Medical Schemes Act, 1998.
• Any person, who for their own account carries on the business as an estate agent as defined in the Estate Agency Affairs Act, 1976, and who pays to, or receives on behalf of, a third party, any amount in respect of an investment, interest or the rental of property; and
• Any person, who for their own account practices as an attorney as defined in section 1 of the Attorneys Act, 1979, and who pays to or receives on behalf of a third party any amount in respect of an investment, interest or the rental of property.

Likewise, section 18A requires that Entities who received donations and issued receipts to Donors are to report those receipts to SARS. This implies that where a receipt was issued, it should be reported to SARS. The following section 18A entities are required to submit information to SARS:

• Government (e.g., Gauteng Department of Health)
• Government Institutions (e.g., Public Schools)
• Public Benefit Organisations (e.g., Welfare, Health Care, Land & Housing etc.)
• United Nations Agencies (e.g., UN Children’s Fund, UN Development Program, etc.)

Entities are to apply and get approval for Section 18A. Although certain section 18A entities will be specified in the appropriate Gazette to make data submission, a value or volume threshold may be applied to ask for data submissions. Furthermore, where entities didn’t receive any Donations, a “NIL reporting declaration” is required.

Lastly regarding the IT3(t) (Trust Income), Representative Taxpayers or their representatives are to supply information as per government gazette. These include on the amounts vested to the beneficiary of a Trust.

IT3 Third-Party Data Submission Process

IT3 third-party data submission process pertains to the following operational segments; registration, activation, enrolment, submission, and the declaration of submitted data. Registration, activation, and enrolment are vital for the use of eFiling when submitting IT3 third-party data, however once successfully completed, submission and declaration are the two operational segments that should be followed during the required periodic IT3 third-party data submissions. The digital platforms where IT3 third-party data file/certificates can be submitted varies dependent upon the size of the IT3 data/certificates. These include:

• Connect Direct for bulk data,
• HTTPS for medium sized data, or
• eFiling for IT3-01 form (max of 50 Certificates).

Manual completions are done via the completion and submission of the IT3-01 form. Electronic or data file submissions are structured and uploaded as described on the file specifications detailed in the External BRS. Upon successful structuring of the file, the file should then be submitted via the HTTPS or Connect Direct platforms.

To ensure that the data/certificates are received and processed by SARS, submitting entities representatives are required to validate the activation of the IT3 submission functionality on eFiling. Additionally they are to review their submitted data/certificates on the pre-populated IT3-02 return and once reviewed and in agreement with the summary data, they are to declare by submitting the IT3-02 return to SARS via eFiling.

IT3 Third-Party Data File Submission

To submit IT3 third party data in bulk data format, Connect Direct should be utilised. Alternatively, to submit medium sized IT3 third-party data, HTTPS should be utilised. The direct data flow (secure file transfer) channel will allow a Submitting Entity to upload reportable information to the SARS system in its prescribed format. Data validations will be performed by SARS to ensure correctness and completeness of submitted information.

Data submission requires the organisation to be enrolled and activated for Third-Party data submission on eFiling.

Once enrolled proceed as follows:

• Click on Services
• Click on Enrol 3rd Party Data
• Select Secure File Submission

• The user will be redirected to the secure site where the data can be uploaded.

Any technical related queries should be sent to the following email address:

[email protected]

Once the data has been submitted, the user should be able to view a dashboard report of the submitted file. To do so, proceed as follows:

• Login
• Click on Services
• Click on Enroll 3rd Party Data
• Click on Submission Dashboard
• Select the appropriate data product from the dropdown list
• The dashboard will present the following screen:

• The following response file codes (as defined in the External BRS) will be distributed to the submitting channel (Connect Direct or HTTPS) indicating the status of the submitted data:

Activation of the IT3 Tax Type

• To submit data and declare on eFiling, the tax type (IT3) must be activated.

• This section will describe how to activate IT3 tax type on eFiling

To activate IT3 ensure that the tax representative for your organisation is registered as a representative of your organization with SARS. Additionally, the tax registered representative must be linked to the organizational profile on eFiling. Refer to the following external guide: GEN-ELEC-18-G01 – How to register for eFiling and manage your user profile – External Guide, available on the SARS website www.sars.gov.za

Note that if it is a first-time registration of the representative on eFiling, the process might require related supporting documents and should be resolved with 2 business days due to the verification of the documentation process.

The registered representative should proceed as follows:

• Select Organisation on the top menu
• Select on the left menu:
  
  • Organisation
  • Tax Types 
  • Manage Tax Type

The following screen will be displayed.

• Select the applicable product, and click the Submit button displayed below to continue.

• Upon successful activation, a message will be displayed that the tax types have been activated.

• Click on Continue

Note the three buttons below and their functionality:

• Edit Contact Details
  
  • used to update Contact Details
• Manage Tax Types
  
  • used to assess the status of the activation and validate which tax type has been activated/deactivated
• Access Rights
  
  • used to validate whether the correct rights are assigned to the user for the use of the functionality

The screen below displays that the IT3 has been successfully activated

Access rights

After the activation of the product type was successful, validate whether the correct rights are assigned to you as the user to use the functionality on eFiling.

Proceed as follows:

• Select Organisations
• Select Rights Group
• Select Manage Groups

• The Group Details page will be displayed. Click the Open hyperlink.

On the Update Group Details screen,

• Select the IT3 / Medical Scheme Contributions / Insurance Payments options.

• To continue, click on Update.

Note that this step will ensure that the Third-Party Data functionality is activated on your eFiling profile.

How to Complete the IT3-01 Return With Certificate Details

The Third-party data process allows the user to either submit a manual IT3-01 return and declare by submitting the IT3-02 form or submit data online as described above and declare by submitting the IT3-02 form via eFiling. This section will illustrate how to complete and submit your manual IT3-01 return and declare by submitting the IT3-02 return via eFiling.

• Login to your profile

• Click on Returns, displayed on the main menu.
• As part of the left menu, the Third-Party Data tab will be visible.

The Third Party data tab displays the following five options:

• Submit New Data (IT3-01) – To access the IT3-01 return form
• Submitted Data (IT3-01) – To access the submitted IT3-01 return form
• Submit New Return (IT3-02) – To access the IT3-02 declaration return
• Submitted Return (IT3-02) – To access the submitted IT3-02 declaration return
• Dashboard – To access the IT3 third party data dashboard

How to Access the IT3-01 Return

• Select Returns on the main menu.
• Select Third Party Data,
• Select Submit New Data
• IT3 will be listed.
  
  • Click on IT3

The following left menu options will be displayed.

• The Saved Data Submissions page will be displayed. Click on the period dropdown arrow and select the period that you wish to submit data. Once selected, click on Capture New Data button to continue.

• The Data Submission Work page will be displayed. Click on the IT3 hyperlink to open the form.

• The first page of the IT3 return will be displayed. Depending on the selection of the type of certificate to submit, IT3 b, c, d, e, s or t and the number of certificates required, the form might expand into multiple pages.

How to Complete the IT3-01 Return

This section describes what to note when completing the IT3-01 form. Various fields on the form are pre-populated with demographic information. Ensure that the correct information is completed on the IT3-01 form. The next sections will expand the form per IT3 tax certificate detailing all sections that the form will expand so that the user could look out for.

• Click on the Certificate Details arrow.
  
  • Select the applicable certificate details from the drop-down menu.

• Once the applicable IT3 Certificate has been selected, the IT3-01 form will generate the applicable form for completion.

Note that if you change the IT3 tax type the following waring will be displayed.

• Click on Yes to Continue

IT3 Certificate Details

Completing this section accurately will result in various sections of the form being activated for completion. Ensure that this section is completed accurately.

• Select the applicable certificate details from the drop-down menu.

Complete the number of certificates for submission.

• Note that the number of certificates is limited to 20
• However for IT3(d) the number of certificates is limited to 50

Submitting Entity

Click on the Submitting Entity container.

Complete the Submitting Entity Section, this section contains the following fields:

• Year of Assessment
• Period Start Date (CCYYMM)
  
  • Determine if the correct period has been pre-populated
• Period End Date (CCYYMM)
  
  • Determine if the correct period has been pre-populated.
• Nature of Person
  
  • Select between the relevant nature of person from a drop down list.

• Registered Name
  
  • The registered name will be pre-populated
• Trading Name
  
  • The trading name will be pre-populated
• Registration no
  
  • The registration number of the company will be pre-populated
• Regulator registration number
  
  • The registration number of the regulator of the company will be prepopulated
• Regulator designation
  
  • The registration designation for the regulator of the company will be prepopulated
• Taxpayer ref no
  
  • Determine if the income tax reference number is correct
• Universal Branch Code

• Once all the fields have been completed, the container will change to blue.

Contact Details

The fields in this container will be prepopulated on the return.

Postal Address

The fields in this container will be prepopulated on the return.

IT3 Account Holder Details

• This section requires details of the account holder/s from the submitting entity.

• Click at the appropriate type of certificate of the account holder.

Select the type of certificate for this account holder.

• • IT3(b) – Income from investments, Property rights and royalties only
  • IT3(b) – Withholding tax on interest only
  • IT3(b) – Both income from investments, property rights, Royalties and Withholding Tax on interest

Continue to complete the section with the following details.

Unique No

• This field will be pre-populated if there is a number available.

Record Status

This field will be editable if the unique number field is populated.

• Correction – select this option if you want to rectify an error.
• Deletion – this selection will not delete partner detail or financial details previously submitted.

I3B/C/E Unique No

• This field will be pre-populated if there is a number available.

FICA Status

• FICA Successful
• Not FICA’ed
• FICA exempt

Resident

• In RSA
• Not in RSA

Nature of person

• Select between the relevant nature of person from a drop down list

Initials

Surname/Registered Name

• The registered name will be pre-populated

First two names

• The First two names will be pre-populated

Trading Name

• The trading name will be pre-populated

Taxpayer ref no

• Determine if the income tax reference number is correct

Identification Type

• Select the applicable identification type from the options available.

Identification Number

• Complete the identification number based on the identification type selected.

Passport Country(e.g. South Africa = ZA)

Cellphone number

• Determine if the cell phone number pre-populated is correct.

Contact Email

• Determine if the email address pre-populated is correct.

Date of Birth (CCYYMMDD)

• Complete the date of birth in the case of an individual or foreign individual.

Note that the postal address container is in blue indicating that the information has been prepopulated.

Account Information

Indicate the number of accounts for the account holder that you are reporting on

• Complete the number of accounts the account holder has.
• Note that the maximum number of accounts that is allowable is 5.

Physical Address

Unit No

• Complete the unit number of the physical address where the account holder partner resides.

Complex (if applicable)

• Complete the complex of the physical address where the account holder partner resides.

Street No.

• Complete the street number of the physical address where the account holder partner resides.

Street /Name of Farm

• Complete the street name of the physical address where the account holder partner resides.

Suburb / District

• Complete the suburb where the account holder partner resides.

City / Town

• Complete the city/town where the account holder partner resides.

Postal Code

• Complete the postal code of the suburb where the account holder partner resides.

Postal Address

• Mark here with an “X” if same as physical address or complete your Postal Address
• Postal Code 

Partnerships

Is the account holder a partner in a partnership (Y/N)

If “Yes” indicate the number of partnerships for which the account holder is a partner

• This field is mandatory if the answer is “Yes” to the partnership question
• The account holder partner details section will be displayed.

IT3 (b) Account Holder Financial Details Excluding Withholding Tax on Interest.

This section must be completed if the user selected under account details IT3 (b) Income from investments, property rights and royalties only.

Note that this section may be repeated depending on the number of accounts indicated on the account holder field.

Complete the financials of the IT3(b) which excludes withholding tax on interests as requested on the form.

Unique No

• This field will be pre-populated if there is a number available.

Record Status

This field will be editable if the unique number field is populated.

• Correction – select this option if you want to rectify an error.
• Deletion – this selection will not delete partner detail or financial details previously submitted.

I3B Unique No

• This field will be pre-populated if there is a number available.

Account No

• Complete the bank account number of the account holder.

Account Type

• Select the relevant account type from the list.

Sharia indicator

• Indicate the sharia indicator by selecting either yes no or unknown.

Joint Account indicator

• Select either yes no or unknown.

Opening Balance

• If the monthly debit or credit fields are greater than zero (0), then this field is mandatory.

Closing Balance

• If the monthly debit or credit fields are greater than zero (0), then this field is mandatory.

Account Start Date (CCYYMMDD)

• This date must be within the submission tax year.

Account End Date (CCYYMMDD)

• This date must be within the submission tax year.

Credit and Debits

The account starts and end dates will determine which fields will be open and editable on the credit and debit tables below.

Income and Payments

Nature of Income – Source Code

• If the total income accrued is greater than zero (0) then the source code field is mandatory.

Do you want to add another Source Code? (Y/N)

• If you select “Yes”, an additional IT3(b) Account Holder Financial Details container will be displayed for completion.
  
  • All fields will be pre-populated, except the source code field.
• If you select “No”, the question regarding the additional account will be displayed.

Do you want to add an additional Account? (Y/N)

If you select “Yes”,

• An additional IT3(b) Account Holder Financial Details section will be displayed for completion.

Total expense incurred.

• This is a mandatory field.

Total income accrued.

• This is a mandatory field.

Foreign Tax Paid

• If you select source code 4112 or 4113, then this field is mandatory.

IT3(b) Account Holder Financial Details – Withholding Tax on Interest (WTI)

• This section must be completed if the user selected under account details; IT3 (b) Withholding tax on interest only.
• Complete the financial details of the account holder for withholding tax on interest.

Unique No

• This field will be pre-populated if there is a number available.

Record Status

This field will be editable if the unique number field is populated.

• Correction – select this option if you want to rectify an error.
• Deletion – this selection will not delete partner detail or financial details previously submitted

I3C Unique No

• This field will be pre-populated if there is a number available.

Nature of Income Source Code

• Select the applicable source code from the list provided.

Account Number

• Enter the account number of the account holder.

Asset Type

• This is a mandatory field.

WTI Gross interest paid / due and payable

• Complete the WTI gross interest paid /due and payable.

WTI Exemption claimed.

WTI rand value

• Complete the WTI Rand value.

WTI % applied.

• Select one of the following: 0.00; 5.00; 7.50; 8.00; 10.00; 12.00, 15.00

Do you want to add another source code?

• Select Y (Yes) or N (No)

Do you want to add an additional account?

• Select Y (Yes) or N (No)
• This will create as additional account section which will prompt the user to further include other account holder financial details from another related account.

IT3(c) Account Holder Financial Details

This section must be completed if the user selected under certificate details; IT3(c) Certificate of income in respect of the disposal of unit trust or other financial instruments.

Complete the account holder details as stipulated on the section.

Unique No

• This field will be pre-populated if there is a number available.

Record Status

• This field will be editable if the unique number field is populated.
  • Correction – select this option if you want to rectify an error.
  • Deletion – this selection will not delete partner detail or financial details previously submitted.

I3C Unique No

• This field will be pre-populated if there is a number available.

Account Number

• Enter the account number of the account holder. This field is not mandatory on the IT3(c).

Asset Description

• This is a mandatory field.

Nature of Income Source Code

• Select the applicable source code from the list provided.

Units Sold

• Enter the number of units sold.

Balance of Units

• Enter the balance of the units after subtracting the number of units sold from the total number of units available at the beginning of the period.

Proceeds

• Enter the proceeds from the sale of the units.

Base Cost

Gain/Loss

• Enter the gain or loss on the sale of units.

Balance of unit’s value

• Enter the balance of the units in rand and cents value.

IT3(d) Reporting Entity – Beneficiary Physical Address Details

This section must be completed if the user selected under certificate details; IT3(d)

Unit No

• Complete the unit number of the physical address where the account holder partner resides.

Complex (if applicable)

• Complete the complex of the physical address where the account holder partner resides.

Street No.

• Complete the street number of the physical address where the account holder partner resides.

Street /Name of Farm

Complete the street name of the physical address where the account holder partner resides.

Suburb / District

• Complete the suburb where the account holder partner resides.

City / Town

• Complete the city/town where the account holder partner resides.

Postal Code

• Complete the postal code of the suburb where the account holder partner resides

IT3(d) Reporting Entity – Beneficiary Postal Address Details

This section must be completed if the user selected under certificate details; IT3(d)

Mark here with an “X” if same as physical address or complete your Postal Address

Postal Code

IT3(d) Reporting Entity – Null Declaration

This section must be completed if the user selected under certificate details; IT3(d)

Indicate Yes or No to whether the linked Donor Entity records will be provided for this Reporting Entity record.

IT3(d) Donor Entity

This section must be completed if the user selected under certificate details; IT3(d)

Unique No

• This field will be pre-populated if there is a number available.

IT3D Unique No

• This field will be pre-populated if there is a number available.

Record Status

• This field will be editable if the unique number field is populated.
• Correction – select this option if you want to rectify an error.
• Deletion – this selection will not delete partner detail or financial details previously submitted.

Donor Surname/Registered Name

• The registered name will be pre-populated.

Donor Initials

• The First two names will be pre-populated.

Donor Names

• The registered name will be pre-populated.

Donor Trading Name

• The trading name will be pre-populated.

Donor Income Taxpayer reference number

• Determine if the income tax reference number is correct.

Donor Identification Type

• Select the applicable identification type from the options available.

Donor Identification Number

• Complete the identification number based on the identification type selected.

Donor Passport Country (e.g., South Africa = ZA)

Donor Cellphone number

• Determine if the cell phone number pre-populated is correct.

Contact Email

• Complete the email address.

IT3(d) Donor Entity – Beneficiary Postal Address Details

This section must be completed if the user selected under certificate details; IT3(d)

Complete on the fields, the postal address of the beneficiary.

IT3(d) Donation Record

This section must be completed if the user selected under certificate details; IT3(d)

• Indicate the Nature of Donation by selecting either Cash or In Specie
• Complete the Rand value of the donation.
• Select the Date when paid or transferred.

IT3 (e) Account holder financial details

This section must be completed if the user selected under certificate details; IT3(e) – Income from Purchases/ Sales/ Shipment of Livestock/Produce/ Timber/ Ores/ Minerals/ Precious Stones or bonuses Paid/accrued to Members of Co-Operative Companies or Societies

Unique No

• This field will be pre-populated if there is a number available.

Record Status

• This field will be editable if the unique number field is populated.
  • Correction – select this option if you want to rectify an error.
  • Deletion – this selection will not delete partner detail or financial details previously submitted.

I3E Unique No

• This field will be pre-populated if there is a number available.

Nature of Income – Source Code

• Enter the applicable source code from the list.

Reference Number

Units Sold

• Enter the amount of units sold.

Gross proceeds

• Enter the proceeds from the sale of the units.

Net Proceeds

• Enter the net proceeds from the sale of the units.

Accrual/Payment Date (CCYYMMDD)

• The date must fall within the submission tax year.

Submission Period

• 1 March + 31 August
• 1 March + 28/29 February

Nature of Bonus

• Enter a description of what the bonus is for.

Bonus Amount

• Enter the amount of bonus, if applicable, in Rands and cents.

IT3(s) Account holder financial details

This section must be completed if the user selected under certificate details; IT3(s) Tax free investment.

Complete the account holder’s financial details as described on the form.

Unique No

• This field will be pre-populated if there is a number available.

Record Status

• This field will be editable if the unique number field is populated.

• • Correction – select this option if you want to rectify an error.

• • Deletion – this selection will not delete partner detail or financial details previously submitted.

I3S Unique No

• This field will be pre-populated if there is a number available.

Account No.

Account type

Net return on investment amount:

• If interest, dividends or capital gain were completed then this field is mandatory

Net return on investment source code:

Complete the following financials:

• Interest amount
• Interest source code
• Dividends amount
• Dividends source code
• Capital gain / loss amount.
• Capital gain / loss source code.
• Market value at end of submission period
• Opening balance
• Closing balance
• Account state date
• Account end date

Do you require account holder transactional details records: select “Yes” or “No”, if Yes is selected the IT3(s) account holder transactional details will be displayed for editing.

Transaction value total indicator (used for account holder transactional detail section) select “Yes” or “No”

Do you want to add an additional account? This will display additional account for editing when “Yes” is selected.

IT3(s) Account holder transactional details

Unique No

• This field will be pre-populated if there is a number available.

Record Status

• This field will be editable if the unique number field is populated.
  • Correction – select this option if you want to rectify an error.
  • Deletion – this selection will not delete partner detail or financial details previously submitted.

I3S Unique No

• This field will be pre-populated if there is a number available.

Assigned – source code

Transaction date

Transaction value

Do you want to add an additional transaction record? Select “Yes” or “No”

• If “Yes” is selected this field will display additional transaction for editing

IT3(t) Reporting Institution

This section must be completed if the user selected under certificate details; IT3(t) Trust Income

Reporting Institution

For each Reporting Institution details, there will be the following containers displayed for completion:

• “IT3 Details of Person / Beneficiary – Trust”
• “IT3 Taxable Amounts Distributed / vested in Beneficiaries”.
• “IT3 Details of Non-taxable income distributed”.
• “IT3(t) Trust Financial Flows”

Complete the Reporting Institution section as described on the form.

Unique No.

• This field will be prepopulated with the value in the field.

Registered Name

• Complete the Registered Name of the Trust

Trust Registration Number

• Complete the Trust Registration Number

Date Registered master’s Office

• Select the applicable date the Trust was registered at the master’s Office.

Tax Reference Number

• Complete the Trust Refence Number.

Nature of Person

• Select the applicable nature of Person.

Residency for tax purpose

• Select the applicable residency for tax purposes of the Trust.

Master’s Office of Trust registration

• Indicate whether the master’s Office where the Trust was registered is known or unknown.

Trust Type

• Select the applicable Trust type.

Telephone Number

• Complete the telephone number.

Cell Phone Number

• Complete the cell number.

Contact Email.

• Complete the email address.

How to Submit Your Completed IT3-01 Return

Upon completion of all the relevant fields on your return, note the menu option displayed on your screen and select where applicable from the listed options below:

• Back – This button will take you back to the previous page.
• Print – This button will print your PDF return.
• Save – This button will save the form and take you page to the IT3 Work page.
• Submit – This button will file/submit your return.

• You will receive a message that the request has been successfully saved on eFiling.
• Click OK to proceed.

• The Data Submission Work page will be displayed, and the status will display as Saved.

• Click on the IT3 hyperlink to continue to submit the certificate. In the example, the hyperlink is the IT3B. The IT3-01 will be displayed.
• Click on Submit button to submit the return to SARS.

• You will receive a message that indicates that the certificate has been submitted to SARS.

• Click Close and the Data Submission Work Page will be displayed. The status will be indicated as Filed through eFiling.

How to View Submitted Data

To view all submitted data via eFiling, proceed as follows:

• Select Third Party Data
• Select the Submitted Data
• Select IT3

• The Submitted Data Submissions page will be displayed.

• Click on the Open hyperlink to view the IT3 Work page and to open the IT3 submission.

How to Declare Submitted IT3 Third-Party Data

The declaration of your IT3 return is done by submitting the IT3-02 return via eFiling. This must be done whether you manually submitted your data or whether you electronically submitted your data via the secure channels.

Do note that there is a time delay when the submitted data is being processed to the IT3-02 declaration form.

To declare your submitted data, proceed as follows:

• Click on Returns, on the main menu.
• On the left side menu
  
  • Click on Third Party Data.
  • Click on Submit New Return.
  • Click on IT3
    
    • If there are issued or saved returns a list will be displayed on the screen.
    • Select the applicable third-party data tax type (e.g., IT3(b)) from the dropdown list.
    • On the date dropdown list, make the applicable selection.
    • Click on the Request Return button.

• Once selected and the user has clicked on Request Return button, eFiling will display a prepopulated the Declaration Issued Work page.

• Where no data was submitted eFiling will display the message: “No records found”.
• On the IT3 work page, click on the IT3 hyperlink to open the IT3-02 declaration form.
• The IT3-02 Declaration form will be displayed for completion.
• The Declaration Details container will be pre-populated with the type of return selection made.

• To declare that the summary information captured on the IT3-02 return contains correct figures, submit the return by clicking on Submit.

• Where Print is selected, the following summary information captured on the IT3-02 return will be displayed and can be downloaded.

How to View Submitted Return

To view all submitted returns via eFiling, proceed as follows:

• Select Third Party Data
• Select the Submitted Return
• Select IT3

• The Return Search page will be displayed.

Click on the Open hyperlink to view the IT3 Work page and to open the IT3 submission.

How to Request a Correction of Submitted IT3 Third Party Data

The user may perform a request for correction (RFC) on previously submitted and declared data.

To RFC, proceed as follows:

• Select Third Party Data
• Select Request Tax Transactions
• Select IT3

• The Request Tax Transactions page will be displayed.

Tax Year

• Select the applicable year from the drop-down list.

Certificate Type

• Select the applicable certificate type.
• Complete the Unique Reference Number and click on Continue.
• This will take the user to the appropriate certificate where the user will be able to open and amend the certificate and re-submit it by clicking on Submit once updated.

• Select the applicable record to update, once selected click on Continue.
• The Data Submission Work Page will be displayed.

• Click on the IT3D Hyperlink to open the return.

• • Do note that the IT3 tax type that will display is dependent on what was selected on the previous screen.

Note the warning message.

• Click on Yes to update the return

• Click on the applicable container to open the return.
•  

Do note that when the container is blue, this indicates that the container is completed, however if you want to update the form,

• Click on the applicable container.
• On Record Status, select either correction or deletion.
  
  • If correction is selected, this will update the container to turn red.
  • If delete is selected, the container will be deleted.

Complete the form as described in previous sections and submit accordingly.

IT3 Dashboard

The dashboard function allows the user to view a summary of all IT3 submissions made on eFiling, for the selected financial year, and by client detail name.

To view the IT3 Dashboard, proceed as follows:

• Select Third Party Data
• Select Dashboard
• Select IT3

• Once the above options were selected, the IT3 Dashboard page will be displayed.

• Ensure that the search criteria are correct. Click on the Refresh button to continue.
• In the below example, the only certificate indicated is the I3B. Note that depending on what the certificate type selection is, the results will be displayed.

Definitions, acronyms and abbreviations

The definitions, acronyms and abbreviations can be accessed here – Glossary webpage

Legal disclaimer: In the event of conflict or inconsistency between this webpage and the PDF version of the guide, the latter shall prevail.