Tax and SARS knowledge base
How do I correct or delete an IT3 third-party record submitted to SARS?
What is the correct way to revise an IT3 record after third-party data has already been submitted?
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Direct answer
Revise the data through the channel used for the original submission. SARS specifically instructs IT3-01 users to select the appropriate Record Status, either Correction or Deletion, across the relevant sections of the form. A replacement submitted as a new original can leave duplicate records.
First decide whether the certificate remains valid with amended fields or should be removed entirely. A correction replaces incorrect reportable information. A deletion says that the prior record should no longer stand.
What this means in practice
Link every amendment to the original unique identifiers required by the specification. Changing identifying fields without preserving that linkage can prevent SARS from matching the revision.
After the revision, check the response and the taxpayer-facing certificate population. Do not assume that submitting a correction immediately changes a prepopulated return.
Step-by-step
- Retrieve the exact original record and submission evidence.
- Confirm the source-system error and obtain approval to amend it.
- Choose Correction if a valid certificate remains, or Deletion if it must be removed.
- Use the original submission channel.
- Preserve the required record identifiers and change only supported fields.
- Submit and save the new reference.
- Review the SARS response for acceptance or rejection.
- Reconcile the corrected population and notify the affected person where appropriate.
Documents and records to keep
- Original certificate and submission reference.
- Evidence of the source error.
- Amendment approval and change log.
- Correction or deletion submission.
- SARS response and final reconciliation.
Important limits and exceptions
A deletion is not a shortcut for uncertain data. Investigate the underlying transaction first.
A taxpayer generally cannot fix provider-submitted information by editing locked third-party fields on an ITR12. The reporting institution should correct its source submission.
When to get tailored advice
Get help where identifiers changed, the original channel is no longer available, several corrections have failed or a return deadline is approaching.