How to submit IT3(d) via eFiling
To submit IT3(d) via eFiling, an approved Section 18A entity must complete the IT3-01 and thereafter the IT3-02 declaration. This process is used when the organisation is capturing Section 18A receipts information directly on eFiling, instead of submitting the data through HTTPS or Connect Direct. Before submitting IT3(d) via eFiling, make sure that: If the […]
What are reporting entity details for IT3(d)?
Reporting entity details are the details of the Section 18A-approved organisation submitting the IT3(d) information to SARS. These details identify the organisation responsible for issuing the Section 18A receipts and reporting the related receipt data. In simple terms Reporting entity = the approved organisation submitting the IT3(d) data Reporting entity details = the organisation’s income […]
What donation details are required for IT3(d)?
IT3(d) requires donation details from the Section 18A receipt issued to the donor. These details describe the donation linked to the receipt. This includes the donation amount or value and the nature of the donation (cash or in-kind) recorded on the receipt. A donation may be a cash donation or a non-cash donation, depending on […]
What donor details are taken from Section 18A receipts?
IT3(d) uses donor information from Section 18A receipts to help SARS connect the receipt to the correct donor taxpayer.
Why does IT3(d) depend on Section 18A?
IT3(d) depends on Section 18A because IT3(d) is based on Section 18A tax-deductible receipts. Without a Section 18A receipt, there is no information to report through IT3(d). The receipt is created first. The IT3(d) reporting happens from the receipt data. In simple terms No Section 18A receipt = no Section 18A receipt data Section 18A […]
How does IT3(d) relate to Section 18A?
IT3(d) relates to Section 18A because IT3(d) is the reporting of Section 18A tax-deductible receipt information to SARS. Section 18A deals with qualifying tax-deductible donations and the receipts issued to donors. IT3(d) deals with reporting those receipt details to SARS. In simple terms: If an approved organisation issues Section 18A receipts, those receipts create the […]
Who can issue Section 18A receipts?
Only organisations approved by SARS for Section 18A purposes may issue Section 18A tax-deductible receipts.
When is a nil declaration required for IT3(d)?
A nil declaration may be required when an organisation is approved for Section 18A but did not issue any Section 18A tax-deductible receipts during the reporting period.
NPO vs PBO: what is the difference?
An NPO is a non-profit organisation registered with the Department of Social Development (which provides it with an NPO status). A PBO is a non-profit organisation registered with SARS as a public benefit organisation (PBO) They are not the same thing. An organisation may be registered as an NPO, but that does not automatically mean […]
What is a Section 18A-approved entity?
A Section 18A-approved entity is an organisation that has been approved by SARS to issue Section 18A tax-deductible receipts for qualifying donations.