IT3b Specification 3.0.0 Analysis

Channel/Source

Field Length Changes

No

Field Name

New Length

16

Contact Person Name

1:100

17

Contact Person Surname

1:120


Changes not Implemented

No

Field Name

Change

Reason for not implementing

16

Contact Person Name

Descriptive change:

The full names of the person to be contacted with technical queries related to this file. The full names of the business person to be contacted with queries related to this file.

Operational Update

17

Contact Person Surname

Descriptive change:

The surname of the person to be contacted with technical queries related to this file. The surname of the business person to be contacted with queries related to this file.

Operational Update

18

Business Telephone Number 1

Descriptive change: 

The primary contact telephone number for business contact person.

Include country code if not South African number (e.g. 0044 for the United Kingdom).

Length:

0:15 0 - No condition met

9:15 – Condition met

Operational Update & ebTax already caters for this change

19

Business Telephone Number 2

Descriptive change: 

A secondary contact telephone number for business contact person

Include country code if not South African number (e.g. 0044 for the United Kingdom).

Operational Update

20

Cell Phone Number

Descriptive change: 

The cell phone number of the business contact person

Include country code if not South African number (e.g. 0044 for the United Kingdom).

Length: 

0:15 0 - No condition met

9:15 – Condition met

Operational Update & ebTax already caters for this change

21

Contact Email

Descriptive change: 

The email address for the business contact person

Operational Update

-Special Characters

Alphanumeric (AN) to be split between AN and ANS:

  • Alphanumeric (AN) -  Alphabet A until Z (Upper Case and Lower Case), AND Numbers 0 to 9 and a decimal point
  • Alphanumeric with Space (ANS) -  Alphabet A until Z (Upper Case and Lower Case), AND Numbers 0 to 9 and a decimal point, AND a space character 
ebTax already caters for this


Reports

Reconciliation File Changes

No

Field Name

Change

4

File Layout Version

Version Number must = 3 4

12

Group Total

Group Total will be defaulted to 1 as this is no longer required. SARS added a duplicate file recognition capability after the initial IT3 implementation.

45

Account Holder Date of Birth

If no data available then insert “0001-01-01”.


Changes not Implemented

No

Field Name

Change

Reason for not implementing

7

Test Data Indicator

A test file with Field 7 = T will only be allowed in the test environment. A production file with Field 7 = L will only be allowed in the production environment.

The correct option must be selected by the user extracting the reconciliation file.


Submitting Entity

New Fields

The below requires operational changes to update existing Submitting Entities.

No

Field Name

Description

Required

Condition Rule

Data Type

Length Type

Length

(Min:Max)

601

Regulator Registration Number

Regulator Registration Number for Submitting Entity (e.g. Financial Sector Conduct Authority (FSCA) registration number)

O


FT

VAR

0:50

602

Regulator Designation

Insert the Regulator Designation e.g. FSCA

C

If Regulator Registration Number (Field 601) contains a value then this field is mandatory, else it must not be completed.

FT

VAR

0:0 – No value

1:30 – Contains a value


Changes not implemented

No

Field Name

Change


Reason for not implementing

135

Nature of Person

Length: 9 4:33

ebTax already caters for this change.

137

Registration number

Length:
0:15 – No condition met

1:15 – Condition met

ebTax already caters for this change.

139 - 141

Postal address line 2-4

Length:
0:100 – Not completed

1:100 – Completed

ebTax already caters for this change.

142Postal CodeField Type: ANSebTax already caters for this change.


Account Holder Demographic Data

Field Name Update

No

Field Name

Old Value

39

Names

Account Holder First Two Names


Validation Changes

No

Field Name

New Rule

39

Account Holder Names

Allow more than two names separated by spaces.

*ebTax is yet to determine how this will impact the pre-population of demographic data across the system and how the change will be implemented.


41

Account Holder Identification Number

  • Mandatory
  • If Account Holder Identification Type is set to ‘Internal identification number’ then Account Holder Identification Number must be set to “NOIDNUMBER”.

40

Account Holder Identification Type

  • If Account Holder Identification Number is blank, then this field must be set to ‘Internal identification number’.
  • ‘Internal identification number’ may only be specified if Account Holder Identification Number is set to “NOIDNUMBER”.

55

Account Holder Address Details - Physical: Postal Code

Allow “0000” if code is not available

61

Account Holder Postal Code

Allow “0000” if code is not available


Field Length Changes

No

Field Name

New Length

39

Account Holder Names

1:100

49

Account Holder Address Details - Physical: Unit number

0:8

50

Account Holder Address Details - Physical: Complex

0:27

51

Account Holder Address Details - Physical: Street Number

0:8

52

Account Holder Address Details - Physical: Street/Name of Farm

0:27

53

Account Holder Address Details - Physical: Suburb/ District

0:36

54

Account Holder Address Details - Physical: City/Town

0:36

57-60

Account Holder Postal Address Line 1 - 4

0:100


Help Text Update

No

Field

New Help Text

39

Account Holder Names

Personal particulars – All the names of the individual (excluding Surname).

41

Account Holder Identification Number

Uniquely identifies the account holder. If no Identification Number is available, then include “NOIDNUMBER” in this field.

55

Account Holder Address Details - Physical: Postal Code

Indicates the postal code of the Account Holder Physical address. Use “0000” if code is not available.

61

Account Holder Postal Code

Postal code of the Account Holder.. Use “0000” if code is not available.


New Fields

NoField NameDescriptionRequiredConditional RuleData TypeLength TypeLength
(Min:Max)
Data Validations
46Account Holder South African resident for tax purposes indicatorAccount Holder South African resident for tax purposes indicatorC

If Account Holder Nature of Person (Field 47) = INDIVIDUAL, FOREIGN_INDIVIDUAL, or INDIVIDUAL_ESTATE, then the field is mandatory; optional for all other NoPs

AVAR

0:1 – no condition met

1:1 – condition met


If one or more country of residence for tax purposes were recorded on the Account Holder record:

  • If RSA only then report “Y” - Yes
  • If RSA and other countries then report “Y” - Yes
  • If no RSA record then report “N” - No

If no country of residence for tax purposes was recorded for the Account Holder, then report “U” - Unknown

400Telephone Number

Telephone number for the account holder / representative

Include country code if not South African number (e.g. 0044 for the United Kingdom).

O
AN VAR

0:0 – if this field is blank

9:15 – if this field is completed


Only numeric values are allowed

No spaces are allowed

+ is not allowed

Value must not contain a decimal point

National numbers must start with 0 

International numbers must start with 00

401Cell Phone Number

Cell phone number for the account holder / representative

Include country code if not South African number (e.g. 0044 for the United Kingdom).


M
FTVAR9:15

Only numeric values are allowed

No spaces are allowed

+ is not allowed

Value must not contain a decimal point

National numbers must start with 0

International numbers must start with 00

Insert “999999999999999” if no information available.

402Contact EmailEmail for the account holder / representative.M
FT
VAR 
5:80Must contain one @ sign 

Must contain a domain which must be indicated with a dot (.)

Insert “[email protected]” if no information available.


Changes not Implemented

No

Field Name

Change

Reason for not implementing

36

Account Holder FICA Status

Descriptive

ebTax already caters for this change

42

Account Holder Passport Country of Issue

Validation:

If Account Holder Identification Type = Foreign Passport number, then Account Holder Passport Country of Issue is mandatory

Length:

2:2 – Condition met

0:0 – No condition met

ebTax already caters for this change

47

Account Holder Nature of person

Length: 9 4:33

ebTax already caters for this change

55Account Holder Address Details - Physical: Postal CodeField Type: ANSebTax already caters for this change
61Account Holder Postal CodeField Type: ANSebTax already caters for this change
143Account Holder Trading nameLength: 0:120ebTax already caters for this change


Partner Demographic Data

Field Name Update

No

Field Name

Old Value

71

Names

Partner First two names


Validation Change

No

Field Name

New Rule

70

Partner Initials

If Partner Nature of Person is INDIVIDUAL, or FOREIGN_INDIVIDUAL or INDIVIDUAL_ESTATE, then Partner Initials are mandatory

71

Partner Names

If Partner Nature of Person (field 68) is INDIVIDUAL or FOREIGN INDIVIDUAL or INDIVIDUAL_ESTATE, then Partner names are mandatory

73

Partner Identification Number

  • Mandatory
  • If Partner Identification Type is set to ‘Internal identification number’ then Partner Identification Number must be set to “NOIDNUMBER”.

72

Partner Identification Type

‘Internal identification number’ may only be specified if Partner Identification Number is set to “NOIDNUMBER”.

81

Partner Address Details – Physical: Street/Name of Farm

If Account Holder FICA Status = Y or E

At least one, Partner Physical address or Partner Postal address must be completed

If Partner Postal Address Line 1 is not completed this field is mandatory

If Account Holder FICA status = N or E, then this field is optional

84

Partner Address Details – Physical: Postal Code

Allow “0000” if code is not available

86

Partner Postal Address Line 1

If Account Holder FICA Status = Y or E

At least one Partner Physical address or Partner Postal address field must be completed

If Partner Address Details – Physical: Street/ Name of Farm is not completed this field is mandatory

If Account Holder FICA status = N or E, this field is optional

90

Partner Postal Code

Allow “0000” if code is not available


Field Length Changes

No

Field Name

New Length

71

Partner Names

1:100

78Partner Address Details - Physical: Unit number0:8
79Partner Address Details - Physical: Complex0:27
80Partner Address Details – Physical Street Number0:8 

81

Partner Address Details – Physical: Street/Name of Farm

0:27

82

Partner Address Details – Physical: Suburb/ District

0:36

83

Partner Address Details – Physical: City/Town

0:36

86 - 89 

Partner Postal Address Line 1 - 4

0:100


Help Text Update

No

Field

New Help Text

71

Partner Names

Personal particulars – All the names of the individual (excluding Surname).

73

Partner Identification Number

Uniquely identifies the Partner. If no Identification Number is available, then include “NOIDNUMBER” in this field.

84

Partner Address Details – Physical: Postal Code

Indicates the postal code of the Partner Physical address. Use “0000” if code is not available.

90

Partner Postal Code

Postal code of the Partner. Use “0000” if code is not available.


New Fields

No

Field Name

Description

Required

Condition Rule

Data Type

Length Type

Length

(Min:Max)

Data Validations

77

Partner South African resident for tax purposes indicator

Partner South African resident for tax purposes residence indicator

C

If Partner Nature of Persons is INDIVIDUAL, FOREIGN INDIVIDUAL or INDIVIDUAL_ESTATE, then Partner South African resident for tax purposes indicator is mandatory; optional for all other NoP's

A

VAR

0:1 – if no condition met

1:1 – if condition met

If one or more country of residence for tax purposes were recorded on the Account Holder record:

  • If RSA only then report “Y” - Yes
  • If RSA and other countries then report “Y” - Yes
  • If no RSA record then report “N” - No

If no country of residence for tax purposes was recorded for the Account Holder, then report “U” - Unknown


Changes not Implemented

No

Field Name

Change

Reason for not implementing

68

Partner Nature of Person

Length: 9 4:33

ebTax already caters for this change

144

Partner Trading name

Length: 1 0:120

ebTax already caters for this change

74

Partner Passport Country of Issue

2:2 – if condition met

0:0 – no condition met

ebTax already caters for this change

84Partner Address Details – Physical: Postal CodeField Type: ANSebTax already caters for this change
90Partner Postal CodeField Type: ANSebTax already caters for this change 



Account Holder Financial Data (Excluding WTI)

Validation Change

No

Field Name

New Rule

98

Account Number

Allow “No Account Number” as Account Number.

99

Account Type

IF Account Number = “NO ACCOUNT NUMBER”, THEN value of Account Type must be set to 23 - “ No account type”, ELSE value 23 - “ No account type” IS NOT ALLOWED

97Nature of Income Source CodeCode 4202 may only be used for dividends declared < 1 April 2012

Drop Down Option Changes

No

Field Name

Option changes

99

Account Type

New options: 

  • Foreign Currency Trading Account (21)
  • Crypto Account (22)
  • No Account Type (23)
  • Account for stock broking purposes (24)
  • Other (25)

Field Length Changes

No

Field Name

New Length

98

Account Number

1:50


Field Type Changes

No

Field Name

New Type

98

Account Number

FT


Help Text Update

No

Field

New Help Text

98

Account Number

Transaction account number. If no Account Number available, then insert “NO ACCOUNT NUMBER”. Provide an Account Number recognisable to the Account Holder – do not include internal identifiers.

99

Account Type

Account type. Use the option “Other” for non-regular Account Type options. Use "No Account Type" if the Account Number is not known.


Changes not Implemented

No

Field Name

Change

Reason for not implementing

97

Nature of Income - Source Code

4:4 – if condition met

0:4 – if condition not met

ebTax already caters for this change

98

Account Number

Mandatory

ebTax already caters for this change

99

Account Type

Mandatory

ebTax already caters for this change


New Fields

No

Field Name

Description

Required

Condition Rule

Data Type

Length Type

Length

(Min:Max)

Data Validations

901

Sharia Indicator

Indicates if the account is classified as Sharia or not

M

None

A

FIX

1:1

“Y” – if Sharia

“N” – if not Sharia

“U” – if Unknown or not applicable

902

Joint Account

Jointly held account by more than one person

M

None

A

FIX

1:1

“Y” – if jointly held

“N” – if not jointly held

“U” – if Unknown if jointly held or not applicable


Fields Removed

No

Field Name

Change

124

Total Expense Incurred

This field will either be removed or validation added to ensure users do not submit values for this field.


Account Holder Demographic Data (WTI Only)

Validation Change

No

Field Name

New Rule

308

Account Number

Allow “No Account Number” as Account Number.

309

Account Type

IF Account Number = “NO ACCOUNT NUMBER”, THEN value of Account Type must be set to 23 - “ No account type”, ELSE value 23 - “ No account type”  IS NOT ALLOWED


Drop Down Option Changes

No

Field Name

Option changes

309

Account Type

New options: 
  • Foreign Currency Trading Account (21)
  • Crypto Account (22)
  • No Account Type (23)
  • Account for stock broking purposes (24)
  • Other (25)

Field Length Changes

No

Field Name

New Length

308

Account Number

1:50


Field Type Changes

No

Field Name

New Type

308

Account Number

FT


New Fields

No

Field Name

Description

Required

Condition Rule

Data Type

Length Type

Length

(Min:Max)

Data Validations

901

Sharia Indicator

Indicates if the account is classified as Sharia or not

M

None

A

FIX

1:1

“Y” – if Sharia

“N” – if not Sharia

“U” – if Unknown or not applicable

902

Joint Account

Jointly held account by more than one person

M

None

A

FIX

1:1

“Y” – if jointly held

“N” – if not jointly held

“U” – if Unknown if jointly held or not applicable


Changes not Implemented

No

Field Name

Change

Reason for not implementing

308

Account Number

Mandatory

Descriptive

ebTax already caters for this change

No Help text carried for this field

309

Account Type

Mandatory

Descriptive

ebTax already caters for this change

No Help text carried for this field

319WTI % Applied
DescriptiveNo Help text carried for this field


Source Codes

Code

Change

4202

Description change: Dividends and foreign dividends subject to dividends tax

4212

Description change: Royalty income

4212New Code: Other income
4237Will not be implemented - SARS use only
4238Description change: REIT distributions / Taxable local dividends
4292New code: Dividends deemed to be income in terms of s8E and s8EA
4112Descriptive change: Foreign tax paid on foreign dividends
4113Descriptive change: Foreign tax paid on foreign interest


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