Third-Party Data: Your NPO’s Responsibility to SARS

Third-party data is information submitted to SARS by an organisation or institution other than the taxpayer.

In the IT3(d) context, third-party data refers to Section 18A receipt information submitted to SARS by an approved organisation that issued tax-deductible receipts to donors.

The donor may use the Section 18A receipt when claiming a tax deduction.

The approved organisation submits the related receipt information to SARS as third-party data.

In simple terms:

Taxpayer = the donor

Third party = the approved organisation that issued the Section 18A receipt

Third-party data = the receipt information submitted to SARSFor IT3(d), this helps SARS compare donor tax claims with the information submitted by the approved organisation (the Third party)For the full guide, read: Understanding IT3(d)

Related question: What is IT3(d)