IT3(d) & Section 18A
What are reporting entity details for IT3(d)?
Reporting entity details are the details of the Section 18A-approved organisation submitting the IT3(d) information to SARS.
These details identify the organisation responsible for issuing the Section 18A receipts and reporting the related receipt data.
In simple terms:
Reporting entity = the approved organisation submitting the IT3(d) data
Reporting entity details = the organisation’s income tax number, PBO number etc and contact information
IT3(d) submission = the reporting of Section 18A receipt data to SARS
These details matter because SARS must be able to identify which approved organisation issued the receipts being reported.
For the full IT3(d) guide, read:
Related question:
What donor information is required for IT3(d)?