News and Opinions

SARS practical session on the IT3(d) third-party reporting

In collaboration with SARS, Inyathelo held a well-attended session on 7 May 2024 to amplify information distributed to the non-profit sector on new  SARS requirements for approved Section 18A institutions to submit tax-deductible receipt information.

Rochnee Rivera-Greene, Specialist in Education and Campaigns (Tax Exempt Institutions) and her team were on hand to field questions on the new submission requirements, deadline 31 May 2024.  It was an opportunity to allay fears behind much of the media hype around determinantal deadline submissions and their consequences.

Highlighted information includes:

  • There are 3 ways to submit IT3(d) information using submission channels:
  1. a) Option A - if the entity has 50 18A tax certificates or less –submit via eFiling platform (actual 18A certificates do not need to be attached, but must be kept on file for up to 5 years as required by legislation)
  2. b) Option B - if the entity has 50 000 lines, or a file size of 50MB – submit via https (for which there is a more detailed process to follow). Those with 50 certificates or less may also use this channel if they prefer.
  3. c) Option C – if the file is larger than 10MB – submit through Connect Direct. This would be a paid service and used for very large volumes. It does not apply to the majority of non-profit entities.

There are three steps to the onboarding process:

  1. Register the entity on eFiling
    • Visit the SARS eFiling website –
    • Click on ‘Register’
    • Complete the required information
  1. Register a representative

The entity must register a representative to submit IT3(d) third-party data on behalf of the institution on eFiling. Do this via eFiling, or on the SARS Online Query System: |

  1. Activate IT3(d) on eFiling

The entity must also activate or enrol for IT3(d) on eFiling, before they can submit information via the three options above. Watch a helpful micro-learning tutorial from SARS on how to activate IT3(d) on eFiling:  How to Activate the IT3 Tax Type on eFiling (

Comprehensive guides have been issued for those choosing to submit a greater number of IT3(d) information via https. These may be found on the SARS FAQ website.

Please find a recording of the webinar session and presentation at the following link:

Webinar recording:

IT3(d) - Onboarding presentation:

For additional queries please contact SARS at This email address is being protected from spambots. You need JavaScript enabled to view it.


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