Bontle Chomane

What are IT3(d) returns and why does SARS require for this type of return to be submitted?

The South African Revenue Service (SARS) has introduced a new requirement for certain entities to
submit IT3(d) returns, aiming to boost compliance and transparency within the tax-exempt sector.

This specifically applies to Section 18A approved Non-Profit Organisations (NPOs) and Non-Profit
Companies (NPCs) that issue tax-deductible donation certificates.

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Whose responsibility is it to maintain employee relations?

Is it management or the employees responsibility is it to maintain employee relations?

Each company requires a balance of both positions. However, being a leader involves more than simply guiding people. Just as the top of the company needs balance, so do the employees reporting to management. Employee relations refer to the company’s efforts to maintain positive relationships with its employees.

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