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What Is the SARS IT3(d) and When Must Your NPO Submit It?

The IT3(d) is the third-party data submission South African PBOs must file with SARS — and it is due twice a year, not once. This guide explains what it contains, both deadlines, how to submit it, and what happens if you miss one.

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The IT3(d) is the SARS third-party data submission for Section 18A donations. It is separate from the certificate issued to the donor, but closely linked. Every SARS-approved PBO that received qualifying donations in a tax year must submit one — and it is due twice a year, not once.

What does the IT3(d) contain?

From the SARS BRS v4.0.0D-10 (October 2022), the IT3(d) file has three main data sections:

  • Reporting Entity — the PBO itself (name, PBO number, address)
  • Donor Entity — each donor who made a qualifying donation (name, ID/registration number, address, nature of person)
  • Donation Record — each donation linked to a donor (date, amount in rands, whether cash or in specie)

One file covers one submitting entity and one fiscal year. The file format is pipe-delimited (|) using ISO-8859-1 (LATIN-1) encoding. Each record follows a strict sequence: header → submitting entity → reporting entity → donor entity → donation records → file trailer.

Who must submit an IT3(d)?

Any PBO with Section 18A approval that issued certificates during the tax year. If the PBO received no qualifying donations, they may submit a null declaration instead of donor/donation records. The BRS specifies that if the Null Declaration field is set to Y, no Donor Entity records are required.

How do you submit it?

Via SARS's Direct Data Flow channel, which includes:

  • eFiling (the most common method for smaller organisations)
  • HTTPS file transfer
  • Connect:Direct (typically used by large financial institutions)

Organisations submitting via Direct Data Flow must be enrolled and activated on eFiling first.

When are the deadlines?

There are two, and this is what catches organisations out — most know about the annual return and have never heard of the bi-annual one.

  • 31 May — the annual submission, covering the full tax year from 1 March to the last day of February.
  • 31 October — the bi-annual submission, covering the first part of the tax year from 1 March. SARS states the closing date of that period differently on two of its own pages, so confirm it before you file. Verify period: sars.gov.za

SARS has extended these dates before, so check the current year rather than assuming either is fixed. Verify current year deadlines: sars.gov.za

What happens if you miss the deadline or submit incorrectly?

Late or incorrect submissions can attract penalties under the Tax Administration Act. Verify: sars.gov.za The BRS specifies three record statuses: N (new), C (correction), and D (delete) — so corrections are possible after the initial submission, but submitting incorrect data and then correcting it creates extra work and risk.

How does Hopely help?

Hopely maintains all the donation and donor records needed to generate the IT3(d) export automatically. At year-end, the platform produces a BRS-compliant file ready for upload to eFiling — no manual formatting, no spreadsheet gymnastics.

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