Why does IT3(d) depend on Section 18A?

IT3(d) depends on Section 18A because IT3(d) is based on Section 18A tax-deductible receipts.

Without a Section 18A receipt, there is no information to report through IT3(d).

The receipt is created first.

The IT3(d) reporting happens from the receipt data.

In simple terms:

No Section 18A receipt = no Section 18A receipt data

Section 18A receipt issued = receipt data needs to be reported to SARS

IT3(d) = the reporting of that receipt data

This is why donor details, donation details and receipt details must be accurate before IT3(d) reporting can be done properly.

For the full IT3(d) guide, read:

Understanding IT3(d)

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

Related question:

What donor details are taken from Section 18A receipts?