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SARS: Reminder re Bi-Annual IT3(d) submissions for section 18A approved institutions
- 13 October 2025
- Tax
- South African Accounting Academy
Summary:
This is a reminder that the SARS Third Party Data Bi-Annual Submissions process for the period 1 March 2025 – 31 August 2025 will close on 31 October 2025 for Public Benefit Organisations.
Article:
IT3(d) Returns are third-party data submissions required by SARS from organizations that issue Section 18A tax receipts for tax-deductible donations. These returns play a vital role in the tax ecosystem, helping SARS pre-populate tax returns and ensure compliance among tax-exempt organizations.
Approved Section 18A institutions are required by law to prepare and make IT(d) submissions to SARS bi-annually, on the dates published in a Public Notice:
- Annual submissions: 1 March to 28 February of the following year - submissions are due by 31 May of each year
- Bi-annual submissions: 1 March to 31 August of each year – submissions are due by 31 October of each year.
NIL returns must be submitted for those entities that did not issue any section 18A certificates during the period.
Click here to access the FAQs on the SARS website:
https://www.sars.gov.za/businesses-and-employers/tax-exempt-institutions/it3d-third-party-data-faqs
Relevance to Auditors, Independent Reviewers & Accountants:
- The Income Tax Act is yet another piece of legislation that your clients must comply with, and which you must assess compliance with. If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
- All auditors, accountants, independent reviewers and tax practitioners should be aware of the latest publications issued and updated webpagesby SARS to remain up-to-date with the guidance provided therein.
- Section 18A approved entities must ensure that they submit their IT3(d) third party data before the deadline.
Relevance to Your clients:
- All tax exempt entities have a duty to comply with the Income Tax Act, otherwise they could be held liable.
- Section 18A approved entities must ensure that they submit their IT3(d) third party data before the deadline.