IT3(d) & Section 18A
Who must submit IT3(d)?
IT3(d) must be submitted by organisations that are approved by SARS to issue Section 18A tax-deductible receipts.
If an approved Section 18A organisation issued tax-deductible receipts to donors during the reporting period, the receipt information must be submitted to SARS through the IT3(d) process.
If an approved Section 18A organisation did not issue any Section 18A receipts during the reporting period, a nil declaration is still required.
In simple terms:
- Section 18A-approved organisation issued receipts = submit IT3(d) receipt data
- Section 18A-approved organisation issued no receipts = submit a nil declaration
- Organisation without Section 18A approval = IT3(d) does not apply
For the full IT3(d) guide, read:
Related question:
What is a Section 18A-approved entity?