Non-profit organisations (NPOs) that are Sec 18A approved public benefit organisations (PBOs) now face a new mandatory reporting requirement from the South African Revenue Service (SARS). PBOs must electronically submit IT3(d) certificates detailing all Section 18A tax-deductible donation receipts issued during the tax year.

When is the deadline?

PBOs are required to file the relevant 18A data in the prescribed format for all 18A receipts issued from 1 March 2023 to 29 February 2024 by 31 May 2024. In the absence of any S18A receipts for this period, a NIL submission is still necessary.

Consequences of non-submission

• Tax exempt status at risk
• Donors may not receive income tax deductions for donations made
• Reputational damage with donors
• Possible penalties levied by SARS on late/non submission

How to submit

The data can be submitted via eFiling (only applicable to PBOs with 50 or fewer S18A receipts) or through the SARS-
approved HTTPS digital file upload link (applicable to PBOs with 50 or more S18A receipts).

How we can assist

Turning Point Chartered Accountants is ready to assist PBOs in meeting these new digital reporting requirements. After successfully completing pilot testing with SARS, we can now offer the following services:

• Third-party data provider registration,
• 18A file conversions,
• IT3(d) submissions
• We can convert your S18A data into the electronic format required by SARS for digital submission.

By partnering with Turning Point Chartered Accountants , PBOs can ensure full compliance with the new IT3(d) reporting rules without having to build internal capacity. This protects the organisation's tax-exempt status and maintains eligibility for donors to receive tax deductions for their charitable giving.

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