What receipt details are required for IT3(d)?

IT3(d) requires receipt details from the Section 18A receipts issued to donors.

Receipt details help link the donor, the donation and the Section 18A receipt together.

In simple terms:

Receipt number = the unique number linked to the Section 18A receipt

Receipt date = the date connected to the receipt

Receipt details = the information used to connect the receipt back to the donor and donation

IT3(d) reporting depends on accurate receipt details because the receipt is the source of the information being reported to SARS.

If receipt details are missing, duplicated or incorrect, the IT3(d) information may be harder to verify.

For the full IT3(d) guide, read:

Understanding IT3(d)

• https://10bucksonly.co.za/resources/understanding-it3d/

Related question:

When is a nil declaration required for IT3(d)?