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 receipt issued = receipt data needs to be reported to SARS
IT3(d) = the reporting of that receipt data
This is why donor details, donation details and receipt details must be accurate before IT3(d) reporting can be done properly.
For the full guide, read: Understanding IT3(d).
Related question: What donor details are taken from Section 18A receipts?
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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