IT3(d) & Section 18A
When is a nil declaration required for IT3(d)?
A nil declaration may be required when an organisation is approved for Section 18A but did not issue any Section 18A tax-deductible receipts during the reporting period.
This tells SARS that there is no Section 18A receipt data to report for that period (by that organization)
A nil declaration is not the same as ignoring the submission.
In simple terms:
Approved for Section 18A and issued receipts = submit IT3(d) receipt data
Approved for Section 18A and issued no receipts = submit a nil declaration
Not approved for Section 18A = No need for IT3(d) reporting
For the full IT3(d) guide, read:
Related question:
Who must submit IT3(d)?