SARS’ IT3(BO) Shake-Up for Partnerships: One Number to Rule Them All
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Your next partnership return just got simpler… and stricter. SARS is rolling out a major change to how partnership details are captured, and if you ignore it, your clients’ ITR12s won’t go through. This is a workflow change that will hit your practice from the 2026 filing season. Here’s what’s actually changing, and how to stay ahead (and bill for it).
The Big Shift: From Chaos to One Central Register
Previously, every partner had to capture details of every other partner on their own ITR12. That meant duplication, errors, and endless admin. SARS has now replaced that with a single source of truth: the IT3(BO) Beneficial Owner Register for Partnerships. Instead of everyone capturing everything, one person does it once.
The New Process (This Is What You Need to Do Now)
1️⃣Step 1: Appoint a Partnership Representative
The partnership must nominate a representative that will take responsibility. This person will access the IT3BO form, captures all partner details, and maintains the record annually.
2️⃣Step 2: Complete the IT3(BO) form on eFiling
Part A – Partnership Details:
Partnership name
Business address
Tax details
Representative details
This is important because:
SARS is linking identity + control + tax responsibility and the representative becomes the accountable person
Part B – Partner Details:
All partners must be declared
Individuals, companies, or trusts can be included
Profit share percentages must be captured
3️⃣Step 3: Get the IT3(BO) Unique Number
Once submitted, SARS issues a unique IT3(BO) number. This number is used by all partners when filing their ITR12.
4️⃣Step 4: Partners File Their ITR12
Partners no longer capture partnership details manually. They simply enter the IT3(BO) number. SARS uses this to validate the return.
5️⃣Step 5: Maintain Annually
The IT3(BO) must be updated every year to reflect changes in partners or details.
Built-In Validation Checks
SARS has added system checks:
Missing fields → highlighted in red
Completed fields → marked with a tick
Incorrect partner counts → error messages
Existing submissions → duplication errors.
Rental Income & Partnerships: What is the Difference?
If rental income is earned through a partnership, the IT3(BO) process applies. However, a shared ownership does not mean that there is a partnership established. Only formal partnerships must comply with IT3(BO).
Simple co-ownership, such as spouses married in community of property, is not treated as a partnership for this purpose. IT3(BO) process does not apply in these cases.
The Next Steps
Most accountants will only deal with this when returns start failing. The smart ones will:
Register all partnerships now on eFiling.
Clean up partner data early. Fix everything on the partnership before you submit the IT3(BO), not when SARS rejects the ITR12.
Verify each partner’s tax number and registration status upfront
Agree on percentages with clients before submission and ensure that they add up to 100%
Confirm partner changes for the tax year before capturing
Standadise information, i.e. names, addresses etc. Use exactly what SARS has on record (not what the client “thinks” is correct).
Register a representative and ensure the processes are followed correctly.
Turn IT3(BO) into a managed compliance service.
If you’re already seeing edge cases (rentals, family structures, mixed entities), share them — because this is where the real complexity (and fees) are hiding.
Consult the SARS guide to the Beneficial Owner Register for Partnership IT3BO Form External Guide for more details on how to do this process on efiling. on https://www.sars.gov.za/wp-content/uploads/Ops/Guides/IT-AE-36-G07-Guide-to-the-Beneficial-Owner-Register-for-Partnership-IT3BO-Form-External-Guide.pdf
