Understanding IT3(d)
← IT3(d) resources What is IT3(d)? IT3(d) is a mandatory third-party data submission for approved Section 18A tax-exempt entities, such as PBOs, that issue tax-deductible receipts to donors. It involves submitting the details of those receipts to SARS, helping SARS pre-populate donor tax returns, verify donation claims, and reduce the risk of incorrect or fraudulent […]
What information is needed for IT3(d)?
IT3(d) needs the information contained in Section 18A receipts issued to donors.
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.
Who must submit IT3(d)?
IT3(d) must be submitted by organisations that are approved by SARS to issue Section 18A tax-deductible receipts.
How does a donor claim back an income tax deduction on donations made?
A donor tax claim is the process where a donor uses a valid Section 18A receipt to support an income tax deduction claim for a qualifying donation.
What is a tax-deductible donation?
A tax-deductible donation is a qualifying donation that a donor may use to support an income tax deduction claim.
What is a Section 18A receipt?
Section 18A receipt is a formal receipt issued by a SARS-approved Section 18A organisation when a qualifying donation is made.
What is third-party data?
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.
What is IT3(d)?
IT3(d) is a SARS third-party data submission used by approved Section 18A organisations to report tax-deductible receipt information to SARS.
IT3(d) Accepted, Warnings and Errors: What They Mean
A plain-language guide to understanding IT3(d) submission responses, including accepted records, warnings, partial uploads and errors.