{"id":660,"date":"2026-10-07T15:42:03","date_gmt":"2026-10-07T13:42:03","guid":{"rendered":"https:\/\/10bucksonly.co.za\/resources\/?p=660"},"modified":"2026-10-16T14:05:21","modified_gmt":"2026-10-16T12:05:21","slug":"why-does-it3d-depend-on-section-18a","status":"publish","type":"post","link":"https:\/\/10bucksonly.co.za\/resources\/why-does-it3d-depend-on-section-18a\/","title":{"rendered":"Why does IT3(d) depend on Section 18A?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">IT3(d) depends on Section 18A because IT3(d) is based on Section 18A tax-deductible receipts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Without a Section 18A receipt, there is no information to report through IT3(d).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The receipt is created first.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The IT3(d) reporting happens from the receipt data.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">In simple terms<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No Section 18A receipt = no Section 18A receipt data<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Section 18A receipt issued = receipt data needs to be reported to SARS<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IT3(d) = the reporting of that receipt data<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is why donor details, donation details and receipt details must be accurate before IT3(d) reporting can be done properly.<\/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\/what-donor-details-are-taken-from-section-18a-receipts\/\">What donor details are taken from Section 18A receipts?<\/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>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39,79],"tags":[],"class_list":["post-660","post","type-post","status-publish","format-standard","hentry","category-it3d","category-section-18a"],"_links":{"self":[{"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/posts\/660","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=660"}],"version-history":[{"count":7,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/posts\/660\/revisions"}],"predecessor-version":[{"id":986,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/posts\/660\/revisions\/986"}],"wp:attachment":[{"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/media?parent=660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/categories?post=660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/tags?post=660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}