Third-party data is information submitted to SARS by an organisation or institution other than the taxpayer.
In the IT3(d) context, third-party data refers to Section 18A receipt information submitted to SARS by an approved organisation that issued tax-deductible receipts to donors.
The donor may use the Section 18A receipt when claiming a tax deduction.
The approved organisation submits the related receipt information to SARS as third-party data.
In simple terms
Taxpayer = the donor
Third party = the approved organisation that issued the Section 18A receipt
Third-party data = the receipt information submitted to SARS
For IT3(d), this helps SARS compare donor tax claims with the information submitted by the approved organisation (the Third party)
For the full guide, read: Understanding IT3(d).
Related question: What is IT3(d)
Official 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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