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Requirement to Submit Section 18A data to SARS – Third Party Data IT3(d)
- 14 September 2023
- Tax Administration
- SARS
The South African Revenue Service (SARS) provided approved Section 18A institutions with the requirement to, in future, submit third-party data as relates to Section 18A receipts issued to donors. The Business Requirement Specification (BRS), which includes information on the submission channels, was also published on the TEI webpage and the Third-Party Data webpage on 09 February 2023 for external comments and input.
The TEI Segment has been onboarding early adopters of the IT3(d) project since March 2023 in preparation for Trade Testing, which is scheduled to take place from 14 August 2023 to 08 September 2023. Early adopters will be submitting their Section 18A data to SARS from 18 September 2023. Early adopters will make use of S18A receipts data relating to the 2022/2023 and 2023/2024 years of assessment data for the trade testing and subsequent submissions.
According to the Public Notice 3631 published in Government Gazette No. 48867 on 30 June 2023, all approved Section 18A institutions will be required to submit IT3(d) data with effect from May 2024 for the 2023/2024 year of assessment (i.e., S18A receipts data from 01 March 2023 to 28 February 2024).
Approved Section 18A institutions that would like to participate as early adopters in preparation for the May 2024 implementation date are required to send an e-mail to TEISegment@sars.gov.za. Organisations are also welcome to visit the TEI and the Third-Party Data webpages for more information.
Source: SARS