PBOs to Submit IT3(d) Certificates by 31 May 2024
The Requirement to Submit IT3(d)
All Section 18A approved entities that have issued Section 18A tax-deductible receipts to their donors from 1 March 2023 to 29 February 2024, must submit their IT3(d) S18A tax-deductible receipts third-party data to SARS before 31 May 2024.
If an approved entity has not issued any S18A receipts for the period, they must submit a NIL declaration.
Public Benefit Organisations with Section 18A Approval
A Non-Profit Organisation (NPO) may apply to SARS to become a Public Benefit Organisation (PBO) if the entity engages in public benefit activities (PBAs) and includes institutions such as religious institutions, daycare centres, disaster relief organisations, health clinics, etc. SARS may approve the PBO status based on Section 10(1)(cN) read with Section 30 and the 9th Schedule of the ITA (PBAs).
PBOs who rely on public donations may obtain additional approval to issue certificates to donors making their donations deductible in terms of section 18A. The entities approved to provide these certificates are the ones that must provide SARS with their S18A third-party data submissions.
SARS Guidance
SARS Guide on Submission and Declaration of IT3 Third Party via eFiling: https://www.sars.gov.za/wp-content/uploads/Ops/Guides/GEN-ENR-01-G03-%E2%80%93-Guide-for-the-Submission-and-Declaration-of-IT3-Third-Party-via-eFiling-%E2%80%93-External-Guide.pdf
Section 18A entities are encouraged to contact TEISegment@sars.gov.za for assistance with the onboarding process.
Study the highlighted parts of the business requirement specification (BRS) indicating the required information and fields.
SARS video on how to register for IT3. The first step to register for IT3(d) is that the S18A entities must be registered on eFiling, and the registered representative must be updated on eFiling. Watch the video on the SARS website or on YouTube Channel(SARS TV).
In the coming months, SARS will develop more micro-learning videos to help taxpayers submit IT3(d) information.
