FAQ – Can a section 18A tax deductible receipt be issued without SARS approval?

No, only organisations that have been approved under section 18A of the IT Act by the Commissioner may issue tax deductible receipts to taxpayers in respect of bona fide donations made in cash or in property of kind. The Commissioner must issue a reference number for section 18A purposes to the organisation, which must appear on the tax deductible receipt issued to the donor.

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