SARS has issued an updated Business Requirement Specification: IT3s Data Submission.
The submission of IT3(b), IT3(c) and IT3(e) data to SARS is currently done using the File Transfer Protocol technology as a channel of submission. Due to the limitations on this technology and additional administrative burdens placed on 3rd party data submitters, SARS is implementing the Connect:Direct technology for the submission of bulk data using the Direct Data Flow Channel.
This document describes the interface between the South African Revenue Service (SARS) and a system reporting on 3rd party data extracts which are required to be submitted for IT3(b), IT3(c) and IT3(e) data on the Direct Data Flow Channel.
Until further notice, the only channel that will be available to submit IT3(b), IT3(c) and IT3(e) data to SARS will be via Connect:Direct technology.
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.