As from 1 March 2023 a section 18A certificate issued to a charitable donor will have to display additional information. In terms of a Government Gazette notice published on 24 February 2023, the SARS Commissioner has exercised the right under section 18A(2)(a)(vii) of the Income Tax Act to prescribe further requirements for these certificates. The following additional information is required to appear on a section 18A certificate about the donor:

  • Their legal nature – natural person, company, trust and so on
  • In the case of a natural person, their identification type (ID/passport) and the country of issue
  • The identification number (individual) or registration number (legal entity)
  • Income tax reference number (if available)
  • Contact number
  • Email Address
  • In the case of a legal entity, the trading name (if applicable)

Additionally, each section 18A must bear a unique receipt number.

Non-profit organisations, it is time to update your section18A templates. Donors, please check any section 18A certificates issued to you from 1 March 2023 to ensure they are compliant. You don’t want to be caught off guard next tax filing season.