As SARS continues to strengthen its data-driven compliance approach, accurate third-party reporting has become more important than ever. Organizations that are issuing tax-deductible donation receipts and trustees administering trusts must ensure that their IT3(d) and IT3(t) submissions are complete, accurate, and submitted on time.

In this blog, we explain the 2026 requirements pertaining to IT3(d) and IT3(t) reporting.

IT3(d): Tax-Deductible Donation Reporting

The IT3(d) certificate reports tax-deductible donations and helps SARS verify deduction claims.

IT3(d) – Bi-annual & annual submission

31 October from 01 March to 31 August for next FY

31 May from 01 March to 28/29 February for FY

IT3(t): Trust Distribution Reporting

The IT3(t) submission reports trust income, gains, distributions and beneficiary information. SARS uses this third-party data in generating automated assessments, data matching, and compliance monitoring to reduce tax gaps.

Complete and accurate IT3(t) submissions prevent errors, penalties, and additional verification processes.

IT3(t) – annual submission

30 September for current FY.

Why SARS relies on third-party data

Third-party data supports auto-assessments, compliance monitoring and data matching.

Key compliance expectations for IT3(d) reporting

Complete donor information, receipt references and accurate values are essential.

Trust reporting: Areas of regulatory focus

Trustees should maintain accurate records and beneficiary information.

Improving submission quality and reducing risk

Use reconciliations, governance controls and automation where possible.

Important SARS submission deadlines

IT3(t): 30 September. IT3(d): 31 October and 31 May.

Final thoughts

Accurate reporting supports compliance and reduces risk.

Author: Elzaan van der Westhuizen PA(SA)

16 September 2026