{"id":654,"date":"2026-10-07T15:31:14","date_gmt":"2026-10-07T13:31:14","guid":{"rendered":"https:\/\/10bucksonly.co.za\/resources\/?p=654"},"modified":"2026-10-16T14:05:27","modified_gmt":"2026-10-16T12:05:27","slug":"when-is-a-nil-declaration-required-for-it3d","status":"publish","type":"post","link":"https:\/\/10bucksonly.co.za\/resources\/when-is-a-nil-declaration-required-for-it3d\/","title":{"rendered":"When is a nil declaration required for IT3(d)?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This tells SARS that there is no Section 18A receipt data to report for that period (by that organization)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A nil declaration is not the same as ignoring the submission.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">In simple terms<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Approved for Section 18A and issued receipts = submit IT3(d) receipt data<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Approved for Section 18A and issued no receipts = submit a nil declaration<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Not approved for Section 18A = No need for IT3(d) reporting<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For the full guide, read: <a href=\"\/resources\/understanding-it3d\/\">Understanding IT3(d)<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Related question: <a href=\"https:\/\/10bucksonly.co.za\/resources\/who-must-submit-it3d\/\">Who must submit IT3(d)?<\/a><\/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>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.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[31,12,57,39,52],"tags":[36,51,30,40],"class_list":["post-654","post","type-post","status-publish","format-standard","hentry","category-compliance","category-fundraising","category-governance","category-it3d","category-npo-admin","tag-donor-records","tag-npo-donations","tag-section-18a","tag-third-party-data"],"_links":{"self":[{"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/posts\/654","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=654"}],"version-history":[{"count":7,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/posts\/654\/revisions"}],"predecessor-version":[{"id":989,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/posts\/654\/revisions\/989"}],"wp:attachment":[{"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/media?parent=654"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/categories?post=654"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/tags?post=654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}