SARS Reminder: Bi-Annual IT3(d) Submissions for Section 18A Institutions

Posted 13 October 2025 Written by Acts Online
Category Tax

Brought to you by SA Accounting Academy: The South African Revenue Service (SARS) has issued a reminder regarding the mandatory bi-annual third-party data submission process for institutions approved under Section 18A of the Income Tax Act.

In terms of Section 18A of the Income Tax Act, No. 58 of 1962, organizations that issue tax-deductible donation receipts are required to submit IT3(d) returns. These returns provide SARS with granular data regarding donations received, which is subsequently used to pre-populate the annual income tax returns of individual and corporate donors.

The submission period for the first half of the 2026 tax year, covering 1 March 2025 to 31 August 2025, is set to close on 31 October 2025. Approved institutions must ensure that all data relating to Section 18A certificates issued during this window is uploaded to SARS via the prescribed electronic channels.

Submission Requirements and NIL Returns

Compliance is mandatory for all approved Section 18A entities. The regulatory requirements include:

  • Data Accuracy: Submissions must match the details on the Section 18A receipts issued to donors, including tax reference numbers and identification details.
  • NIL Returns: Entities that did not issue any Section 18A certificates during the period from 1 March 2025 to 31 August 2025 are still required by law to submit a NIL return.
  • Deadlines: Submissions must be completed by 31 October 2025 to avoid potential administrative penalties or the risk of the institution’s Section 18A approval being reviewed.

Click here to access the Frequently Asked Questions (FAQs) on the SARS website regarding IT3(d) third-party data.

What this means for you, your business, or your clients

  • For yourself: Ensure you are familiar with the SARS Business Requirement Specifications (BRS) for IT3(d) data to ensure that any data files generated from your accounting software meet the necessary validation rules.
  • For your business: Update the firm’s compliance tracking system to include the 31 October 2025 deadline for all Public Benefit Organisation (PBO) clients to ensure timely data collection and submission.
  • For your clients: Advise Section 18A approved clients that failure to submit IT3(d) data, including NIL returns, may result in their donors being unable to claim tax deductions, potentially damaging the client’s reputation and fundraising capabilities.

Originally published at https://accountingacademy.co.za/news/read/sars-reminder-re-bi-annual-it3-d-submissions-for-section-18a-approved-institutions

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