When an NPO submits IT3(d) third-party data to SARS, the submission response matters. It helps the organisation understand whether the file was accepted, accepted with warnings, partially uploaded or affected by issues that need attention.
For NPOs that issue Section 18A receipts, these responses can feel technical at first. But the main idea is simple: SARS is checking whether the donor, receipt and donation information submitted can be processed properly.
Understanding the response helps your NPO know what to review, what to correct and what to keep on record.
This article is for general information only. It is not tax or legal advice. NPOs should always check the latest SARS requirements or speak to a qualified tax practitioner when needed.
Why IT3(d) responses matter
An IT3(d) submission is not only about sending information to SARS. The information needs to pass validation checks.
The response from SARS helps show whether the submitted data was accepted or whether something needs attention.
This matters because IT3(d) information is connected to Section 18A tax-deductible receipts issued to donors. SARS describes IT3(d) third-party data as information approved Section 18A entities are required to submit, linked to Section 18A tax-deductible receipts issued to donor taxpayers. South African Revenue Service
If donor or receipt information is missing, duplicated or incorrect, the organisation may need to review the records before the submission can be treated as fully resolved.
What “accepted” means
An accepted submission means the data was successfully uploaded and processed.
SARS guidance says that if the response code is 003 or 004, the upload was successful. Code 003 points to a successful upload where records were accepted and processed. South African Revenue Service
For your NPO, this is the cleanest outcome.
It means the submission has passed the required checks at that stage. The organisation should still keep a record of the submission, the response received and the supporting donor and receipt information used to prepare the file.
What “accepted with warnings” means
Accepted with warnings does not mean the submission failed.
It means the file was accepted, but SARS identified warning items that should be reviewed.
SARS describes response code 004 as accepted with warnings, which can include accepted fields, fields accepted with a warning and duplicate records. South African Revenue Service
For your NPO, this means the submission may have gone through, but there are still issues worth checking.
Warnings should not be ignored.
They may point to information that is accepted for now but could create problems later if the same issue keeps happening across donor records or future submissions.
Common reasons warnings may appear
Warnings can happen for different reasons, depending on the data submitted.
Examples may include:
- duplicate donor records
- duplicate receipt information
- fields that are accepted but not ideal
- information that does not match the expected format
- records that need internal review
- donor details that may need to be cleaned up
- receipt information that should be checked for consistency
The exact warning should be reviewed against the response information received from SARS.
What “partial upload” means
A partial upload means the submission was not fully accepted in the same clean way as a successful upload.
SARS describes response code 006 as a partial upload, which can include a combination of accepted fields, rejected fields, fields accepted with warnings or duplicate records. South African Revenue Service
For your NPO, this means some information may have been processed, but other information needs attention.
A partial upload should be reviewed carefully because it may mean the organisation still has records to correct or resubmit.
What errors usually point to
Errors usually mean that something in the submitted information did not pass the required checks.
This may be linked to:
- missing required information
- incorrect data format
- file structure issues
- invalid donor details
- invalid receipt information
- duplicate records
- rejected fields
- information that does not match the expected submission rules
The exact error message matters. Your team should not guess the cause without checking the response details.
Review the response file carefully
The response from SARS should be treated as a working document, not just a status update.
SARS guidance notes that the response file should be reviewed to ensure that records were successfully uploaded. South African Revenue Service
Your NPO should review:
- the overall response code
- the records accepted
- the records accepted with warnings
- the records rejected
- duplicate records
- missing fields
- file-level errors
- donor-level or receipt-level issues
- any notes linked to the response
This helps your team understand whether the issue is isolated or part of a bigger record-keeping problem.
Do not only fix the file
When warnings or errors appear, it may be tempting to only fix the submission file.
But the better approach is to also fix the source records.
If the problem came from your donor database, spreadsheet, receipt register or donation records, correcting only the upload file may create the same issue again next time.
Your NPO should check where the incorrect information came from and update the original record where needed.
Common records to check
When an IT3(d) response shows warnings or errors, your team may need to review:
- donor names
- donor tax reference numbers, where required
- donor ID, passport, company or trust details, where relevant
- donor contact details
- donation dates
- donation amounts
- receipt numbers
- receipt issue dates
- duplicate donor profiles
- duplicate receipt entries
- donation records that do not match receipt records
The goal is to make sure the submitted information matches the organisation’s actual donor and receipt records.
Accepted does not mean admin is finished forever
Even when a submission is accepted, your NPO should still keep good records.
Save:
- the submitted file or submission record
- the SARS response
- any supporting reports
- donor records used
- receipt records used
- correction notes, if any
- internal review notes, where needed
This creates a clear trail if the organisation needs to check the submission later.
Build a review process before submitting
The easiest way to reduce IT3(d) warnings and errors is to check the data before submission.
Before submitting, your NPO should review:
- whether donor records are complete
- whether receipt numbers are unique
- whether donation amounts match internal records
- whether donor types are captured correctly
- whether required fields are filled in
- whether duplicates have been removed
- whether receipts match eligible donations
- whether the file or form has been prepared correctly
A careful review can prevent avoidable corrections later.
What to do after receiving a warning or error
If your NPO receives warnings or errors, follow a calm process.
Start by identifying the issue. Then check the source record. Correct the information where needed. Keep notes of what changed. Then follow the correct process for correction or resubmission, based on the channel used and the type of issue.
Do not rush changes without understanding the response. A quick fix can create more confusion if the wrong record is edited.
Why clean donor records make this easier
IT3(d) responses are easier to manage when donor and receipt records are already organised.
Clean records help your NPO:
- identify errors faster
- correct records more confidently
- avoid duplicate entries
- check receipt history
- prepare future submissions more easily
- respond to donor queries
- reduce deadline pressure
Good record keeping is the best preparation for fewer IT3(d) issues.
Final thought
IT3(d) response codes can look technical, but they are there to help your NPO understand what happened to the submission.
Accepted means the data was processed. Accepted with warnings means the submission went through, but some items should be reviewed. A partial upload means some information may need correction before the submission can be treated as fully resolved.
The better your donor details, receipt records and donation information are throughout the year, the easier it becomes to understand and fix IT3(d) warnings or errors when they appear.
Want fewer IT3(d) headaches?
10BucksOnly helps NPOs keep donor details, Section 18A receipt records and donation information organised, so IT3(d) preparation is easier to review and manage.
Explore Compliance ResourcesOfficial guidance and further reading
SARS: Section 18A receipts and IT3(d) reporting — tax and donation-reporting guidance.
DSD: Obligations of registered NPOs — NPO recordkeeping, financial reporting and registration obligations.
Written by: Reza Amra, CA(SA) · Last updated: 12 October 2026
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