A reminder to all Section 18A-approved entities, including Public Benefit Organisations (PBOs) and Non-Profit Companies (NPCs) that issue tax-deductible donation receipts, that the first bi-annual IT3(d) submission to SARS is due by 31 October 2025. This submission covers donations received between 1 March 2025 and 31 August 2025. Even if no receipts were issued during this period, a Null Declaration is still required. SARS introduced mandatory bi-annual IT3(d) submissions in 2024. This change aims to improve transparency, streamline donor tax compliance, and enhance SARS’s ability to pre-populate individual tax returns.
Key Deadline:
IT3(d) Submission Due: 31 October 2025
(Covers donations from 1 March to 31 August 2025)
Why it Matters:
Failure to submit may result in:
- SARS penalties
- Reputational risk
- Donor refund delays
- Loss of Section 18A compliance
As auditors and accountants, we encourage all qualifying entities to act promptly and ensure submissions are accurate and complete.
Need assistance with your IT3(d) submission? Our team is ready to help.
Warm regards,
C2M
