kaycıe
What she doesEverything she doesHow-to guide Meet kaycie Pricing Blog Sign in Try the demo

IT3(d) for PBOs: the 31 October deadline explained

by

IT3(d) is the return in which a Section 18A-approved organisation tells SARS about every 18A receipt it issued to donors. It is due twice a year, and the next one is due by 31 October 2026, covering receipts for 1 March to 31 August 2026. If you issued no 18A receipts in that period, you still have to file: SARS calls it a null declaration.

What is IT3(d)?

SARS describes IT3(d) as “the third party data approved Section 18A entities are required to submit to SARS”. In plain terms, it is a list of the tax certificates you gave donors: who the donor is, the receipt number, the date, whether the gift was cash or in kind, and the amount.

The donor uses your certificate to claim a deduction, and IT3(d) lets SARS check that claim against what you reported. For the certificates themselves, see our guide to Section 18A receipts.

Who has to submit IT3(d)?

SARS sets out three situations on its IT3(d) FAQ page:

  • Tax-exempt, but no Section 18A approval: you do not submit IT3(d).
  • Section 18A approval, but no receipts issued: you submit a null declaration.
  • Section 18A approval, and receipts issued: you submit the data for every receipt. SARS says this is “compulsory by law”.

The submission can be made by the organisation itself, or by an accountant, tax practitioner or service provider acting for it.

When is IT3(d) due?

There are two submissions each year, set by SARS Public Notice 3631 (Government Gazette 48867, 30 June 2023):

  • Bi-annual submission, due 31 October: receipts for 1 March to 31 August.
  • Annual submission, due 31 May: receipts for the full tax year, 1 March to the end of February.

SARS announced on 3 September 2026 that the bi-annual window is open “from 1 September to 31 October 2026” for the reporting period ending 31 August 2026. It encourages organisations to submit “well before the deadline”.

A few answers on SARS’s IT3(d) FAQ page give the bi-annual period as ending 30 September. The Public Notice and SARS’s main Section 18A and IT3(d) page both say 31 August. Go by the notice.

What if we didn’t issue any 18A certificates?

You still file. SARS says an approved Section 18A entity that issued no receipts “is required to submit Null Declaration”. It can be done on eFiling by activating IT3 as a tax type and completing the IT3(d) form.

SARS explains that a null declaration reduces the risk of someone using your organisation’s details to make fraudulent claims, so it protects you too.

How do you submit IT3(d)?

  • 50 receipts or fewer: you can submit on eFiling, using the IT3-01 form.
  • 51 receipts or more: SARS points you to the HTTPS channel, which takes files of up to 50MB or 50 thousand lines.
  • Either way, finish with the IT3-02 declaration. SARS says a submission “will only be deemed complete if the IT3-02 declaration has been submitted”.

First, the organisation must be registered on eFiling with IT3(d) activated, and its registered representative must be up to date. Without that, SARS says, you “will not be able to submit IT3(d) data”.

What does SARS do with IT3(d) data?

SARS says it uses third-party data to “pre-populate individual tax returns, verify the accuracy of taxpayer submissions, and identify any discrepancies or risks”. For donations, that means the deduction a donor claims can be checked against the receipt you reported.

When the data is missing, the donor feels it. According to SARS, donors “will be subjected to an audit or other verification process” and won’t get their deduction in good time, for example through delayed refunds. The organisation risks penalties, loss of donor support and a non-compliant tax clearance status.

In May 2026, Inyathelo’s Finance Director, Soraya Joonas, said SARS is “significantly increasing scrutiny” of PBO compliance, including IT3(d). She added that, as Inyathelo understands it, some donors’ 18A claims are being rejected where the PBO did not submit its IT3(d) in time. Keeping your filings current is part of avoiding the wider risks we cover in deregistration risks.

What donor details do you need for each certificate?

From 1 March 2026, SARS Notice 6762 (Government Gazette 53589, 24 October 2025) sets out further information every 18A receipt must contain. It replaces Notice 3082 and applies to all receipts issued on or after that date. For the donor, it lists:

  • nature of person (natural person, company, trust, and so on);
  • identification type and country of issue (for a natural person);
  • identification or registration number (for a juristic person);
  • trading name, if different from the registered name;
  • income tax reference number;
  • contact number;
  • email address.

For donations in kind, the receipt needs “an adequate and accurate description” of the property and the deemed amount of the deduction under section 18A(3) or (3A). Every receipt also needs “a unique receipt number”. These sit on top of the basics the Income Tax Act already requires on an 18A receipt.

On the tax reference number: Notice 6762 requires it on the receipt. On the IT3(d) file itself, SARS currently accepts a record without it but issues a warning, and says it intends to make the field mandatory in future. The practical answer is to ask for it when the donor asks for a certificate.

Common ways to trip up on IT3(d)

  1. Thinking “no receipts” means “nothing to do”. A null declaration is still required.
  2. An out-of-date registered representative. Nothing can be submitted until it is fixed.
  3. Uploading the data but not declaring it. Without the IT3-02, the submission isn’t complete.
  4. Forgetting the October submission. It is easy to plan around 31 May and let the bi-annual return slip.
  5. Chasing donor details at filing time. ID numbers, tax numbers and email addresses are much easier to collect when the donor asks for the certificate than months later.
  6. Certificates and the submission not agreeing. If a certificate is replaced, the data must match what the donor holds. SARS lets you correct or delete data, and asks you to alert them first.

How Kaycie helps

Kaycie keeps the record IT3(d) is built from, so nobody rebuilds it from bank statements and emails in October.

  • Each donation is recorded once, with the donor’s details. Donors request their 18A certificate online, on a form already filled in with what you hold, and add the Notice 6762 details you are missing.
  • Certificates are numbered and emailed to the donor as PDFs. Kaycie won’t issue one until your SARS approval is confirmed in the system, and won’t issue one for an EFT that hasn’t been matched to the bank statement.
  • A wrong certificate is revoked and re-issued with a new number, and the revoked one drops off the export.
  • From Reporting, you download the IT3(d) CSV for either return: 1 March to 31 August for the October submission, or the full tax year for May. Each row has the receipt number, the Notice 6762 donor fields, cash or in kind, date and amount.

Kaycie does not file anything with SARS. The CSV is the source data, not the SARS form. Your registered representative or accountant still checks it, submits it on eFiling or HTTPS, and signs the IT3-02 declaration. That’s how it should be: the person accountable for the return stays in charge of it, with the repetitive part taken off their desk. Kaycie’s compliance calendar carries both deadlines, 31 October and 31 May, so neither slips.

You can see how the donations, certificates and exports fit together on our features page.

Frequently asked questions

When is the next IT3(d) deadline?

31 October 2026, for 18A receipts issued between 1 March and 31 August 2026. The annual submission for the full 2026/27 tax year (1 March 2026 to 28 February 2027) is then due by 31 May 2027.

Do we have to submit IT3(d) if we issued no 18A certificates?

Yes, if you have Section 18A approval. You submit a null declaration, which can be done on eFiling. If you are tax-exempt but don’t have 18A approval, you don’t submit IT3(d).

Is the donor’s tax reference number mandatory?

Notice 6762 lists the income tax reference number among the details an 18A receipt must contain from 1 March 2026. On the IT3(d) file, SARS currently accepts a record without it but gives a warning, and has said it intends to make it mandatory.

What happens to our donors if we don’t submit?

SARS says donors may be subjected to an audit or other verification, and won’t receive their deduction in good time, for example through delayed refunds. The organisation may face penalties and a non-compliant tax clearance status.

Does Kaycie submit IT3(d) to SARS?

No. Kaycie produces an IT3(d)-ready CSV from the donations and 18A certificates you have recorded. Your registered representative or accountant checks it and makes the submission.

Checked against SARS’s published pages and notices on 28 September 2026. SARS rules change, so confirm dates on sars.gov.za before you file.

Sources

Leave a Comment