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How does a partnership submit the SARS IT3(BO) register?
How does a partnership complete and submit the IT3(BO) beneficial owner register to SARS?
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Direct answer
A partnership must appoint a representative to complete and submit the Beneficial Owner Register for Partnership, IT3(BO), annually through eFiling. The IT3(BO) should be submitted before the partners' related ITR12 returns so SARS can align the partnership data and issue the unique number partners need for their returns.
The designated representative captures the partnership, representative and partner details. Individual partners then use the IT3(BO) unique number rather than recapturing every partner's details on each ITR12.
What this means in practice
The beneficial owner definition includes every partner and may extend through a company, another partnership or a trust that is itself a partner, as well as the natural person exercising executive control. The register therefore needs more than a trading name and profit split.
The form follows an annual cycle, with the year stepping up on 1 April. Submit years in sequence so previous information can populate correctly. SARS says the form can be completed or updated during the year and currently imposes no timing penalty, but late preparation can delay individual returns.
The function is available on eFiling, not the SARS MobiApp. On tax-practitioner and organisation profiles, confirm that the correct taxpayer is selected before capturing data.
Step-by-step
- Formally nominate the partnership representative and confirm eFiling access.
- Build a register of all partners and trace beneficial owners through entity or trust partners.
- On eFiling, select Returns and Beneficial Owner Register - IT3(BO).
- Choose New and select the correct year of assessment.
- Complete the partnership's name, address, tax jurisdiction and registration details.
- Complete the representative's identity, tax number and contact details.
- Add each individual, company, trust or other partner and the required ownership information.
- Validate, save and review the form before submission.
- Submit the IT3(BO) and retain the SARS notice containing the partnership unique number.
- Give the number to every partner before their ITR12 is completed.
Documents and records to keep
- Partnership agreement and amendments.
- Representative appointment or mandate.
- Partner register for the relevant year.
- Identity, registration and tax details for each partner.
- Ownership charts for entity or trust partners.
- Submitted IT3(BO), acknowledgement and unique-number notice.
- Proof that the number was supplied to each partner.
Important limits and exceptions
The partnership representative, not each partner separately, submits the central register. However, each partner remains responsible for correctly declaring partnership income and using the number on the ITR12.
SARS limits the number of partnership containers on one form. A partnership with more than 150 partners must follow the additional-form process in the current guide.
Saved forms must be managed promptly. SARS notes that saved data may be refreshed with current information after the stated period. Use Request Correction when filed details must be amended rather than creating conflicting records.
When to get tailored advice
Get help for tiered ownership, trusts or companies as partners, foreign partners, changes during the year, more than 150 partners, disputed control or a missing unique number close to filing.