{"id":643,"date":"2026-10-07T13:23:56","date_gmt":"2026-10-07T11:23:56","guid":{"rendered":"https:\/\/10bucksonly.co.za\/resources\/?p=643"},"modified":"2026-10-16T14:05:35","modified_gmt":"2026-10-16T12:05:35","slug":"understanding-it3d-2","status":"publish","type":"post","link":"https:\/\/10bucksonly.co.za\/resources\/understanding-it3d-2\/","title":{"rendered":"Understanding IT3(d)"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><a href=\"https:\/\/10bucksonly.co.za\/resources\/it3d\/\">\u2190 IT3(d) resources<\/a><\/p>\n\n<h2 class=\"wp-block-heading\"><strong>What is IT3(d)?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">IT3(d) is a mandatory <a href=\"https:\/\/10bucksonly.co.za\/resources\/what-is-third-party-data\/\">third-party data<\/a> submission for <a href=\"https:\/\/10bucksonly.co.za\/resources\/what-is-a-section-18a-approved-entity\/\">approved Section 18A tax-exempt entities<\/a>, such as <a href=\"https:\/\/10bucksonly.co.za\/resources\/npo-vs-pbo-what-is-the-difference\/\">PBOs<\/a>, 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 tax deductions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><a href=\"https:\/\/10bucksonly.co.za\/resources\/how-does-it3d-relate-to-section-18a-2\/\">How does IT3(d) relate to Section 18A?<\/a><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">IT3(d) is directly linked to Section 18A because it reports the details of the <a href=\"https:\/\/10bucksonly.co.za\/resources\/what-is-a-section-18a-receipt\/\">Section 18A receipts<\/a> your organisation has issued to donors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The IT3(d) submission contains details from the Section 18A receipts, including <a href=\"https:\/\/10bucksonly.co.za\/resources\/what-donor-details-are-taken-from-section-18a-receipts\/\">donor information<\/a>, donation amounts, and type of donation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In simple terms: Section 18A is the receipt issued to the donor. IT3(d) is the reporting of that receipt information to SARS.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><a href=\"https:\/\/10bucksonly.co.za\/resources\/who-must-submit-it3d\/\">Do I have to submit IT3(d)?<\/a><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">You only have to submit IT3(d) if your organisation is approved to issue Section 18A receipts. If your organisation issued Section 18A tax-deductible receipts during the reporting period, the receipt data must be submitted to SARS through the IT3(d) submission process. If no Section 18A receipts were issued for the period, SARS still requires a <a href=\"https:\/\/10bucksonly.co.za\/resources\/when-is-a-nil-declaration-required-for-it3d\/\">Null (Rnil) Declaration<\/a> to be submitted.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Why is IT3(d) important?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For Section 18A PBOs<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IT3(d) is important because it forms part of your organisation\u2019s Section 18A compliance. If your organisation is approved to issue Section 18A receipts, SARS expects the receipt data to be submitted timeously. Missed or incorrect IT3(d) submissions can put your organisation\u2019s compliance position at risk, thus possibly jeopardising your PBO status. This may additionally result in loss of credibility with donors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For Donors<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IT3(d) is important because SARS uses the submitted data to help verify their tax-deductible donation claims. If the data is missing or incorrect, SARS may reject the <a href=\"https:\/\/10bucksonly.co.za\/resources\/how-donor-tax-claims-work\/\">Section 18A deduction claimed by the donor<\/a> or perform additional verification checks on the donor\u2019s income tax returns.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><a href=\"https:\/\/10bucksonly.co.za\/resources\/what-information-is-needed-for-it3d\/\">What information is needed for IT3(d)?<\/a><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">IT3(d) requires the information contained in the Section 18A receipts issued to donors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/10bucksonly.co.za\/resources\/what-are-reporting-entity-details-for-it3d\/\">Reporting entity details<\/a>: The name, Income tax number, PBO number and contact details of the Section 18A-approved organisation.<\/li>\n\n\n\n<li>Donor information: The donor\u2019s full name or registered name, identification number, registration number, Income tax number and contact details.<\/li>\n\n\n\n<li><a href=\"https:\/\/10bucksonly.co.za\/resources\/what-donation-amounts-and-donation-types-are-reported-for-it3d\/\">Donation details<\/a>: The donation amount, date of donation, nature of donation (cash or in kind) and the unique Section 18A receipt number.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><a href=\"https:\/\/10bucksonly.co.za\/resources\/it3d-deadlines-and-submission-periods\/\">When is IT3(d) due?<\/a><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There are two mandatory IT3(d) submission periods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Interim submission:<\/strong> Due by 31 October &#8211; for Section 18A receipts issued from 1 March to 31 August.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Annual submission:<\/strong> Due by 31 May &#8211; for Section 18A receipts issued from 1 March to the last day of February.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><a href=\"https:\/\/10bucksonly.co.za\/resources\/how-to-submit-it3d\/\">How to submit IT3(d)<\/a><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There are three ways to submit IT3(d) to SARS. The submission method depends on the number of Section 18A receipts your organisation issued for the reporting period.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If your organisation issued 50 (or less) Section 18A receipts during the reporting period you may submit through SARS eFiling by filing an IT3-01 return.<\/li>\n\n\n\n<li>If your organisation issued more than 50 Section 18A receipts during the reporting period you are required to submit through the HTTPS bulk data channel. <em>Note this HTTPS channel limits submissions up to 50,000 lines or 10MB of data.<\/em><\/li>\n\n\n\n<li>If the submission exceeds the HTTPS limit noted above, SARS also has a Connect Direct channel. This is a paid channel which allows for bulk submissions.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The IT3(d) data must also be formally declared after submission. For IT3(d) submissions, this is done through the IT3-02 declaration on eFiling. The submission is not complete until the declaration has been submitted.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For a detailed step-by-step guide, use the relevant article below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/10bucksonly.co.za\/resources\/how-to-submit-it3d-via-efiling\/\">SARS eFiling<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/10bucksonly.co.za\/resources\/how-to-submit-it3d-using-the-https-channel\/\">HTTPS<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/10bucksonly.co.za\/resources\/how-to-submit-it3d-using-connect-direct\/\">Connect Direct<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What happens if you don\u2019t submit IT3(d)?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This can leave your organisation exposed to penalties, a non-compliant tax status and can place the organisation\u2019s PBO and Section 18A status at risk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For your donors, SARS may reject their Section 18A deduction claimed or perform additional verification checks on their income tax returns.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What happens if your IT3(d) information is incorrect?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Incorrect IT3(d) data can be corrected, but the correction must follow the process linked to the original submission method.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For eFiling submissions, corrections are made through the Request Tax Transactions function. This allows the organisation to amend or remove data that was submitted on the IT3-01 form. The user selects the relevant IT3(d) certificate, chooses whether the record must be corrected or deleted, updates the information, and submits the correction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For HTTPS or Connect Direct submissions, the corrected data must be submitted again through the relevant secure channel.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">After the correction is submitted, the IT3-02 declaration must also be checked. If the corrected data changes the figures or summary information on the IT3-02, the declaration must reflect the corrected information before it is re-submitted.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How to prepare for IT3(d)?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">To prepare for IT3(d), your organisation needs to <a href=\"https:\/\/10bucksonly.co.za\/resources\/it3d-for-npos-what-to-prepare-before-submission-season\/\">keep its Section 18A receipt information complete, accurate<\/a>, and ready for the relevant SARS submission periods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For the interim submission, the organisation must report all Section 18A receipts issued from 1 March to 31 August of the current reporting year. This is the first six-month reporting period and is usually submitted between 1 September and 31 October annually.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For the annual submission, the organisation must report from 1 March to the last day of February annually. For example, the 2026 annual submission covers Section 18A receipts from 1 March 2025 to 28 February 2026, with the submission window running from 1 March 2026 to 31 May 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The annual submission is not only the second half of the year. It covers the full year, which means it includes the first six months already reported in the interim submission, together with the remaining six months of the year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ensure your donor information, donation details, Section 18A receipt numbers, and receipt dates are correct before the submission period opens.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For HTTPS submissions, ensure your data is in the correct format, your third party data provider has been approved with SARS or a Submitting Entity appointed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Your eFiling access should also be ready. This includes having the correct registered representative updated, the IT3 tax type activated, and access to the Third Party Data section on the organisation\u2019s eFiling profile.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It also helps to review the data before submission so that <a href=\"https:\/\/10bucksonly.co.za\/resources\/why-donor-details-matter-for-receipts-records-and-reporting\/\">missing donor details<\/a>, duplicate receipt numbers, incorrect donation amounts, or mismatched Section 18A records can be corrected early.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You should also know which submission method applies before the deadline arrives, based on whether the organisation should submit through SARS eFiling, HTTPS, or Connect Direct.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Official guidance and further reading<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sars.gov.za\/businesses-and-employers\/tax-exempt-institutions\/section-18a-and-it3d-third-party-data\/\" target=\"_blank\" rel=\"noopener\">SARS: Section 18A receipts and IT3(d) reporting<\/a> \u2014 tax and donation-reporting guidance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.dsd.gov.za\/index.php\/16-obligations\/28-obligations?highlight=WyJyZWdpc3RyYXRpb24iLCJzdWJtaXQiLCJucG8iLCJucG8ncyJd\" target=\"_blank\" rel=\"noopener\">DSD: Obligations of registered NPOs<\/a> \u2014 NPO recordkeeping, financial reporting and registration obligations.<\/p>\n\n\n\n<p class=\"tbo-article-review-footnote has-text-color wp-block-paragraph\" style=\"color:#747474;font-size:13px\">Written by: Reza Amra, CA(SA) \u00b7 Last updated: 12 October 2026<br><br><a href=\"https:\/\/10bucksonly.co.za\/resources\/it3d\" style=\"display:inline-block;padding:10px 18px;background-color:#4BA5CA;color:#ffffff;border-radius:6px;text-decoration:none;font-family:Poppins,Arial,sans-serif;font-size:14px;font-weight:600;line-height:1.4;\">IT3(d) home<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u2190 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39,31,26,79],"tags":[14,36,23,38,37,51,34,33,30,40],"class_list":["post-643","post","type-post","status-publish","format-standard","hentry","category-it3d","category-compliance","category-donor-management","category-section-18a","tag-donations","tag-donor-records","tag-donor-trust","tag-it3d","tag-npo-compliance","tag-npo-donations","tag-pbo","tag-sars","tag-section-18a","tag-third-party-data"],"_links":{"self":[{"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/posts\/643","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/comments?post=643"}],"version-history":[{"count":7,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/posts\/643\/revisions"}],"predecessor-version":[{"id":993,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/posts\/643\/revisions\/993"}],"wp:attachment":[{"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/media?parent=643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/categories?post=643"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/tags?post=643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}