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.
This tells SARS that there is no Section 18A receipt data to report for that period (by that organization)
A nil declaration is not the same as ignoring the submission.
In simple terms
Approved for Section 18A and issued receipts = submit IT3(d) receipt data
Approved for Section 18A and issued no receipts = submit a nil declaration
Not approved for Section 18A = No need for IT3(d) reporting
For the full guide, read: Understanding IT3(d).
Related question: Who must submit 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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