IT3(BO) — The Complete Guide to the Beneficial Owner Register for Partnerships

The IT3(BO) is a new SARS form that lets a partnership's representative declare all partners' details in a single annual submission, replacing the need for each partner to enter that information themselves. This guide explains how it works, for both representatives and individual partners.

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What is the IT3(BO)?

The IT3(BO) — Beneficial Owner Register for Partnership — is a single eFiling form a partnership's designated representative uses annually to register and submit all partners' information in one consolidated declaration.

Source: SARS — Beneficial Owner Register IT3(BO) for Partnerships page

The submission process

1. Nominate a representative

   The partnership nominates one person to access the IT3(BO) form on eFiling and capture the details of all partners.

2. Complete and submit

   Once all partner information is captured, the representative submits the form to SARS.

3. SARS processes and issues a unique number

   SARS processes the submission and issues a unique IT3(BO) number for the partnership.

4. Notifications go out

   SARS issues a "Beneficial Owner Register for Partnership Notice" to the representative, and a separate "Beneficial Owner Partner in a Partnership Notice" to each individual partner — the partner notice includes the IT3(BO) unique number.

   Source: SARS — Beneficial Owner Register IT3(BO) for Partnerships page

What changes for individual partners?

You no longer need to enter full partner details yourself on your ITR12. Once your partnership's representative has submitted the IT3(BO) and SARS has processed it, you'll receive a notice containing the IT3(BO) unique number — use only this number when declaring your partnership details on your own annual return.

Source: SARS — Beneficial Owner Register IT3(BO) for Partnerships page

Full guide to completing your ITR12 →

The annual cycle and timing

The IT3(BO) operates on a year-based cycle — the applicable year automatically steps up on 1 March each year, consistent with how other third-party data submissions are treated. Always select the correct year when completing or updating your declaration.

Source: SARS — Beneficial Owner Register IT3(BO) for Partnerships page

It must be submitted every year:
This isn't a once-off registration — the representative must submit the IT3(BO) annually.

Source: SARS — Beneficial Owner Register IT3(BO) for Partnerships page

Completing the form

Where to find it:
Available via eFiling only — log in, go to "Returns," then select "Beneficial Owner Register – IT3(BO)" from the left-hand menu. This works the same way across Individual, Tax Practitioner, and Organisation eFiling profiles.

Source: SARS — Guide to the Beneficial Owner Register for Partnership IT3(BO) Form

Not available on the SARS MobiApp:
This functionality is not currently available via the SARS MobiApp.

Source: SARS — Guide to the Beneficial Owner Register for Partnership IT3(BO) Form

Two parts to the form:

• Part A — Partnership Registration Details, including the appointed representative
• Part B — Partner-specific information (used particularly when correcting or amending previously submitted details)

Source: SARS — Guide to the Beneficial Owner Register for Partnership IT3(BO) Form

Representative details you'll need:

• Full name
• Date of birth
• ID or passport details (including passport country and issue date if applicable)
• Whether the individual is registered for income tax in South Africa
• Taxpayer reference number
• Email address

Source: SARS — Guide to the Beneficial Owner Register for Partnership IT3(BO) Form

Colour coding:
Red containers mean mandatory fields still need completing; correctly completed fields are marked with a tick.

Source: SARS — Guide to the Beneficial Owner Register for Partnership IT3(BO) Form

Correcting a submission

Use the "Request Correction" button to reopen a previously filed IT3(BO). Part B (partner-specific details) is highlighted in red, allowing the representative to amend the relevant information.

Source: SARS — Guide to the Beneficial Owner Register for Partnership IT3(BO) Form

Submit in the correct sequence:
Submit your IT3(BO) information in the correct chronological order by year of assessment — this ensures previously submitted data correctly carries forward into the current year's submission.

Source: SARS — Guide to the Beneficial Owner Register for Partnership IT3(BO) Form

A read-only view is available after filing:
Once submitted, you can view a read-only version of the IT3(BO) on eFiling.

Source: SARS — Guide to the Beneficial Owner Register for Partnership IT3(BO) Form

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