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Inclusion of IT3(t) & IT3(d) to the IT3 Third-Party Data reporting
- 21 September 2023
- Tax Administration
- SARS
The third-party data reporting process needs Representative Taxpayers or their representatives to report the required ITR12T information via the IT3-01 and IT3-02 forms. Representative Taxpayers or their representatives can view and correct the data or certificates that was submitted to SARS on request.
SARS requests that Section 18A approved entities (e.g., Government, Government Institutions, Public Benefit Organizations (PBO), or United Nations Agencies) who received donations and issued tax deductible receipts to Donors are to report those receipts to SARS. If a receipt was issued, then it should be reported to SARS.
The related documents pertaining to these processes have been updated. Additionally, a new guide on how to manage the submission of IT3 third party data has been developed.
- GEN-ENR-01-G01 – Guide for the Submission of Third-Party Data using the Connect Direct channel – External Guide
- GEN-ENR-01-G02 – Guide for the Submission of Third-Party Data using the HTTPS Channel – External Guide
- GEN-ENR-01-G03 – Guide for the Submission and Declaration of IT3 Third-Party Data via eFiling – External Guide
- GEN-ENR-01-G10 – Manage Submission of IT3 Third Party Data – External Guide
Source: SARS