How to submit IT3(d) via eFiling

To submit IT3(d) via eFiling, an approved Section 18A entity must complete the IT3-01 and thereafter the IT3-02 declaration.

This process is used when the organisation is capturing Section 18A receipts information directly on eFiling, instead of submitting the data through HTTPS or Connect Direct.

Before submitting IT3(d) via eFiling, make sure that:

• the organisation is registered on SARS eFiling
• the IT3 tax type has been activated
• the Third Party Data menu is visible under Returns
• the user has permission to submit and declare IT3(d) third-party data
• the Section 18A receipt information is ready

If the Third Party Data menu does not appear under Returns, the profile may not yet have the correct IT3 access or permissions.

Step 1: Log in to SARS eFiling

Go to SARS eFiling and log in with your username and password and select the relevant profile from the portfolio dropdown and applicable organisation from the taxpayer dropdown.

Step 2: Open the Third Party Data section

In the left-hand menu, select Third Party Data. This section gives access to the IT3 submission and declaration options, including:

• Submit New Data
• Submitted Data
• Submit New Return
• Submitted Return
• Dashboard

For a new IT3(d) submission, start with Submit New Data.

Step 3: Start a new IT3 submission

Under Third Party Data, select Submit New Data. Then select IT3. On the Saved Data Submissions page, choose the relevant submission period from the period dropdown. After selecting the period, click Capture New Data.

Step 4: Open the IT3-01 form

The Data Submission Work Page will open. Click the IT3 hyperlink to open the IT3-01 form. The IT3-01 form is where the IT3(d) certificate details are captured before submission.

Step 5: Select IT3(d) as the certificate type

On the IT3-01 form, open the Certificate Details section. From the certificate type dropdown, select: IT3(d) – S18A Donation Receipts Issued. After selecting IT3(d), the form will load the sections needed for Section 18A donation receipt data. For IT3(d), SARS states that the number of certificates on eFiling is limited to 50.

Step 6: Complete the Submitting Entity section

Open the Submitting Entity section and complete the required fields.

This includes:

• Period Start Date
• Period End Date
• Nature of Person
• Registration Number

Some fields, such as the registered name, trading name and income tax reference number, may already be pre-populated. Check the pre-populated fields before moving on.

Step 7: Complete the contact and postal address sections

Complete or check the Contact Details section. Then complete or check the Postal Address section. Where information is pre-populated, check that it is correct. Fields are colour coded to ensure mandatory information is completed:

• red means required fields are still outstanding
• blue means the required fields in that section have been completed

Step 8: Complete the Reporting Entity details

Open the IT3(d) Reporting Entity section. Complete the Reporting Entity physical address details:

• Unit number
• Complex, if applicable
• Street number
• Street or name of farm
• Suburb or district
• City or town
• Postal code

Thereafter complete the Reporting Entity postal address details. If the postal address is the same as the physical address, select the option to mark it as the same. If not, complete the postal address fields.

Step 9: Complete the Null Declaration section

Note: If the approved Section 18A entity did not issue any Section 18A tax-deductible receipts for the period, a null (Rnil) declaration is still required.

Open the IT3(d) Reporting Entity Null Declaration section. Select “No” confirming that no Donor Entity records will be provided if a Null Declaration is being filed (i.e. no Section 18A receipts issued for the reporting period) .

If Section 18A receipts were issued, select “Yes” and continue with the donor and donation sections.

Step 10: Complete the Donor Entity section

Open the IT3(d) Donor Entity section. Complete the donor information based on the Section 18A receipt/s.

This may include:

• Donor surname or registered name
• Donor initials, where applicable
• Donor names
• Donor trading name, where applicable
• Donor income tax reference number (mandatory from 1 March 2026)
• Donor identification type
• Donor identification number
• Donor passport country, where applicable
• Donor cell phone number
• Donor contact email

Check any pre-populated information before continuing.

Step 11: Complete the Donor postal address section

Open the IT3(d) Donor Entity – Beneficiary Postal Address Details section. Complete the donor postal address fields.

Step 12: Complete the Donation Record section

Open the IT3(d) Donation Record section. Complete the donation information linked to the donor as follows:

• The Receipt Number as per the issued Section 18A receipt
• Select the Nature of Donation:
• Cash
• In Specie (i.e. In Kind)

3. The Rand value of the donation

4. Date when the donation was paid or transferred

Repeat the above steps 10 to 12 for each donor to capture all Section 18A receipts for the period.

Step 13: Check the form before submitting

Before submitting, check that all required sections are complete. Any section that remains red still needs attention.

Do not submit the IT3-01 form until the required IT3(d) sections are complete.

Step 14: Submit the IT3-01 form

Once the IT3(d) information is complete, click Submit at the top of the IT3-01 form. A message will appear confirming that the certificate has been submitted to SARS. Click OK to close the message.

The Data Submission Work Page will display the eFiling status. The status should show Filed through eFiling. If SARS accepts the IT3-01 submission, the status will change to Accepted.

If the status shows Partial Upload, the IT3-01 form was submitted but not accepted correctly. Open the hyperlink to see which fields need to be corrected.

Step 15: Submit the IT3-02 declaration

After the IT3-01 data has been submitted and processed, the IT3(d) data must be declared on eFiling. To do this, go back to the Third Party Data menu, click on the Select Type drop down to select IT3D. Then click on the IT3D period drop down list next to it to select the relevant period. Then select Request Return.

Step 16: Open the IT3-02 declaration return

Once the return is requested, eFiling will display the pre-populated declaration work page. Open the IT3 hyperlink to access the IT3-02 declaration return. Check that the pre-populated declaration information is accurate and matches the IT3(d) data submitted.

Step 17: Submit the IT3-02 declaration

If the IT3-02 information is correct, click Submit. A message will appear confirming that the declaration has been successfully submitted. Click OK. You will be redirected to the IT3 work page, and the status should reflect as filed through eFiling.

If the IT3-02 figures are incorrect, do not submit the declaration yet. Correct the submitted IT3-01 data first by using Request Tax Transactions.

Final check

An IT3(d) eFiling submission is only complete once:

• the IT3-01 data has been submitted
• the IT3-01 submission has been accepted
• the IT3-02 declaration has been submitted