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How can one complete an IT3(b) tax certificate?

11 February 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Q: Please assist me with the following query:

I have to compile an IT3(b) tax certificate for my client who paid out interest to the entity’s shareholders. Please could you provide me with some guidance as to how I should go about it?

A: You mentioned that your client must issue IT3(b) tax certificates.

These are so-called third party returns dealt with in section 26 of the Tax Administration Act (TAA).

Section 26(1) states:

The Commissioner may by public notice, at the time and place and by the due date specified, require a person who employs, pays amounts to, receives amounts on behalf of or otherwise transacts with another person, or has control over assets of another person, to submit a return by the date specified in the notice.

The public notice can be found here:

I would advise you to first go through the entities listed in the public notice to ensure your client is even obligated to submit those returns to SARS. 

Assuming your client is required to submit the returns, this can be done via efiling, but limited to 20 individuals. 

Kindly familiarise yourself with the 2 documents below to help you submit the IT3s to SARS via efiling.

Third party data enrolment and activation on eFiling

2014 Guide to third party data IT3(b,c,e) submission via efiling

Here’s the part of the SARS website where extensive information is provided regarding IT3 submissions:

Disclaimer: Nothing in this query and answer should be construed as constituting tax advice or a tax opinion. An expert should be consulted for advice based on the facts and circumstances of each transaction/case. Even though great care has been taken to ensure the accuracy of the answer, SAIT do not accept any responsibility for consequences of decisions taken based on this query and answer. It remains your own responsibility to consult the relevant primary resources when taking a decision.


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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