South Africa: Further information required on section 18A donation receipts

Details regarding further information required for receipts issued under section 18A

11 July 2023

The South African Revenue Service (SARS) previously issued notice 3082 (on 24 February 2023), which provided details regarding further information required for receipts issued under section 18A(2)(a)(vii) of the Income Tax Act No. 58 of 1962.

The notice came into effect on 1 March 2023 and will apply to all receipts issued on or after that date.

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Requirements prior to 1 March 2023

Additional requirements on and after 1 March 2023

Name of the organisation
Reference number of the organisation (as issued by the Commissioner)
Address of the organisation
Date of receipt of the donation
Name and address of the donor
Amount of the donation or nature thereof (if not made in cash)
Certification that the receipt is issued for the purposes of section 18A and that the donation has been/will be used exclusively for the section 18A objects of the organisation

Donor nature of person (natural person, company, trust, etc.)
Donor identification type and country of issue (in case of a natural person)
Identification or registration number of the donor
Income tax reference number of the donor (if available)
Contact number of the donor
Electronic mail address of the donor
A unique receipt number
Trading name of the donor (if different from the registered name)

Any taxpayer that wishes to claim a tax deduction for any bona fide donation, made in cash or property in kind, which is actually paid or transferred during a year of assessment, would need to provide that the receipt issued by the organisation concerned complies with the requirements of section 18A.

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