November 1, 2018

What is the value of a restraint of trade in an agreement?

A restraint of trade is a clause that will typically be included in an employment agreement. Under the terms of this clause, the employee or person […]
November 1, 2018

When is an entity considered to be a small business corporation for income tax purposes?

According to Article 12E(4) of the Income Tax Act, a small business corporation (SBC) is defined as a close corporation, co-operative or private company (in terms […]
November 1, 2018

Wanneer word ’n entiteit as ’n kleinsake-korporasie vir belastingdoeleindes beskou?

Volgens artikel 12E(4) van die Inkomstebelastingwet word ’n kleinsake-korporasie(KSK) gedefinieer as ’n beslote korporasie (BK), koöperasie of privaatmaatskappy (ingevolge die Maatskappywet van Suid-Afrika): waarvan die totale […]
November 1, 2018

Boedelbelasting: Is jy ’n gade of nie?

Die eerste stap is om vas te stel of jy en jou gade kwalifiseer as gades, soos omskryf in die Boedelbelastingwet No 45 van 1955 (die […]
November 1, 2018

Estate duty: Are you a spouse or not?

The first step is to determine whether you and your partner qualify as spouses, as defined in the Estate Duty Act No 45 of 1955 (the […]
October 1, 2018

Value-Added Tax (VAT) – Registrations, Zero-Rated Supplies and Exempt Supplies

When do I have to register for value-added tax (VAT) and when am I allowed to register? What are the different types of VAT supplies? What do I […]
October 1, 2018

Belasting op Toegevoegde Waarde (BTW) – Registrasies, Nulkoersvoorraad en Vrygestelde Lewerings

Wanneer moet ek registreer vir Belasting op Toegevoegde Waarde (BTW) en wanneer word ek toegelaat om te registreer? Wat is die verskillende tipes BTW-voorraad? Wat moet ek by die Suid Afrikaanse Inkomstediens indien? Hierdie is almal algemene vrae wat opduik wanneer ons met BTW werk, veral met nuwe BTW-ondernemers.  Wat is BTW?  BTW is ’n indirekte belasting wat opgelê word op die verkoop of aankoop […]
October 1, 2018

When should a contract be signed in the presence of witnesses and is it a formal requirement for a valid and binding agreement?

During the signing of documents, it is common for two witnesses to sign the document together with the contracting parties. The purpose of this is that if a […]
October 1, 2018

Wanneer moet ’n kontrak in die teenwoordigheid van getuies onderteken word en is dit ’n formaliteitsvereiste vir ’n geldige en bindende ooreenkoms?

Tydens die ondertekening van dokumente word daar algemeen voorsiening gemaak vir twee getuies om die dokument saam met die kontrakterende partye te onderteken. Die doel hiervan is dat, sou daar […]
October 1, 2018

Die beperkings op ’n testateur se testeervryheid

In Suid-Afrika word die verdeling van ’n persoon se boedel wanneer hy te sterwe kom, bepaal volgens die reëls van die wet op erfopvolging. Onderworpe aan  sekere  beperkinge, word die Suid-Afrikaanse […]
October 1, 2018

The restrictions on a testator’s freedom of testation

In South Africa the distribution of a person’s estate when he dies is determined according to the rules of the law of succession. Subject to certain […]
August 31, 2018

Corporate Control – Fundamental Transactions

Transactions that influence the right of ownership of a company’s assets or bring about a change in the shareholding of a company, are regulated by the […]
August 31, 2018

Reporting | SAGE VIP Smart HR

Our Payroll Department uses inter alia the above mentioned program to process clients’ salaries. This program has a wide variety of reports that can assist the […]
August 31, 2018

5 reasons to have a will

Having an up-to-date and legally sound will can be one of the most important legacies that you leave behind for yourself and your family. Losing a […]
August 31, 2018

5 redes om ‘n testament te hê

Om ’n bygewerkte en wetlik geldige testament te hê kan een van die belangrikste nalatenskappe wees wat jy vir jou en jou familie agterlaat. Die verlies […]
July 31, 2018

SARS verifications, audits – when, why and what to do

Being selected for an audit and being selected for verification are two different processes. Verification: Once you have submitted your return, it could be selected for verification. A […]
July 31, 2018

When can business expenses be deducted for an individual if additional income is earned over salary?

Tax legislation allows a taxpayer to claim certain expenses which were incurred during a year of assessment against the income received. Nevertheless, the nature of expenses […]
July 31, 2018

Payroll Technology

Technology is ever-evolving, with the payroll industry being no exception. Improvements in software and cloud solutions allow employers and payroll companies such as us to handle […]
July 31, 2018

The relevance of CA(SA)’s

The CA(SA) designation has been considered a coveted profession.  Once you have qualified as a CA(SA), you hear of all the opportunities that are available in […]
July 31, 2018

Audit efficiency

In our previous articles, we wrote about the strengths and opportunities regarding two of our Audit Department’s strategic objectives; employee motivation and customer service. The focus […]
July 31, 2018

The modern accounting function

With the fast-changing modern economic landscape, financial planning and management are becoming an ever more important aspect of the modern business. It is therefore important to […]
July 31, 2018

Wat is ’n noulettenheidsondersoek en wat is die doel daarvan?

Dit is algemeen om die term “noulettenheidsondersoek” of due diligence (“DD”) te hoor tydens gesprekke wat gevoer word oor die moontlike koop, verkoop, samesmelting of amalgamasie […]
July 30, 2018

Some things just get better with age…

The 1st of August marks an important event on the ASL calendar – the day the founder, Pieter Aucamp turned his vision of becoming a successful […]
July 30, 2018

Sommige dinge raak net beter met ouderdom…

1 Augustus merk jaarliks ‘n belangrike gebeurtenis op die ASL kalender – die dag wat stigterslid Pieter Aucamp sy visie om ‘n suksesvolle en gerekende ouditeursfirma […]
July 30, 2018

Belangrikheid van likiditeit in ‘n boedel

Daar word beweer dat 1 uit elke 4 Suid-Afrikaanse boedels onvoldoende kontant het om die kostes verbonde aan die bereddering daarvan te dek. Dit veroorsaak grootskaalse […]
July 30, 2018

Importance of liquidity in an estate

It is contended  that 1 in 4 of all South African estates has insufficient funds to cover the costs of administering it. This causes extensive (read […]
July 30, 2018

Corporate Control – Financial Assistance

In terms of the provisions of the Companies Act No. 61 of 1973 (“the Old Act”) a prohibition was imposed on the provision of financial assistance […]
July 30, 2018

Korporatiewe Beheer – Finansiële Bystand

In terme van die bepalings van die Maatskappywet No. 61 van 1973 (“die Ou Wet”) was daar ’n verbod geplaas op die verskaffing van finansiële bystand […]
July 30, 2018

Staff news

New employees  On 23 April 2018, we welcomed Arné Bester in our Corporate Governance Department. Arné obtained her BA Law degree at Stellenbosch University in 2011. […]
July 30, 2018

Personeelnuus

Nuwe werknemers Op 23 April 2018 het ons vir Arné Bester in ons Departement van Korporatiewe Bestuur verwelkom. Arné het in 2011 haar BA Regte-graad aan […]
June 21, 2018

Ring-fencing of losses (Section 20A) for natural persons

Section 20A came into effect on 1 March 2004 and this section deals with the ring-fencing provisions that prevent natural persons from reducing their taxable income […]
June 21, 2018

Voorlopige belasting: Onderskattingsboetes

In die verlede was dit algemene praktyk om die ‘basiese bedrag’ vir die indiening en betaling van die IRP6’e te gebruik. Die ‘basiese bedrag’ is die […]
June 21, 2018

Provisional Tax: Underestimation Penalties

In the past, it was common practice to use the ‘basic amount’ for the submission and payment of the IRP6’s. The ‘basic amount’ is the taxable […]
June 21, 2018

2018 Tax Season: SARS shortens submission period

The annual tax filing season is upon us and acting SARS Commissioner, Mark Kingon, announced that the season will open on 1 July 2018 for eFilers. […]
June 6, 2018

Voorlopige belasting: Onderskattingsboetes

In die verlede was dit algemene praktyk om die ‘basiese bedrag’ vir die indiening en betaling van die IRP6’e te gebruik. Die ‘basiese bedrag’ is die […]
June 6, 2018

SAID: Terugvoer omdraaitye

Een van die mees algemene navrae waarmee ons op ’n daaglikse basis te doen kry, is hoe lank dit die Suid-Afrikaanse Inkomstediens (SAID) sal neem om […]
June 6, 2018

Omheining van verliese (Artikel 20A) vir natuurlike persone

Artikel 20A het met ingang van 1 Maart 2004 in werking getree. Hierdie artikel handel oor die omheiningsbepalings wat verhoed dat natuurlike persone hul belasbare inkomste […]
June 6, 2018

Salarisafdeling

Met die EMP501-rekonsiliasies vir die jaar geëindig Februarie 2018 wat teen 31 Mei 2018 ingedien moet wees by die Suid-Afrikaanse Inkomstediens (die SAID) sowel as die […]
June 6, 2018

Customer service – the second strategic objective of our audit department

In a previous article, we looked at the strengths and opportunities associated with employee motivation. This article will place a focus on the strengths and opportunities […]
June 6, 2018

Korporatiewe Beheer – Naamsveranderinge

Dit staan ʼn maatskappy of beslote korporasie vry om sy naam te verander indien verkies.  Vir maatskappye sal die naamsverandering ʼn spesiale besluit tot gevolg hê […]
June 6, 2018

Korporatiewe Beheer – Dividendverklarings

Dividendverklarings kan verskeie vorme aanneem, maar vir doeleindes van hierdie artikel bespreek ons die verklaring van ʼn gewone dividend. Ingevolge Artikel 46 van die Maatskappywet van […]
June 6, 2018

What is an MOI and what is meant by short form and long form MOI’s?

A Memorandum of Incorporation (“MOI”) can be described as the sole governing document of a company and is binding between the shareholders, directors and the company […]
June 4, 2018

What should you consider when investing in a business?

You have worked hard for many years, and have finally saved enough funds and mustered the courage to take the big leap that you have been […]
June 4, 2018

Wat moet jy oorweeg wanneer jy in ’n besigheid belê?

Jy werk al jare lank hard en het uiteindelik genoeg fondse en moed bymekaar geskraap om die groot sprong, waaroor jy só lank droom, te neem… […]
June 4, 2018

Audit, review and compilations – differences and Companies Act requirements

The Companies Act No. 71 of 2008 together with amendments and companies’ regulations, stipulates requirements whether a company’s financial statements should be audited, independently reviewed or […]
June 4, 2018

Oudit, onafhanklike oorsig en kompilasies – verskille en vereistes van die Maatskappywet

Die Maatskappywet No. 71 van 2008, tesame met wysigings en maatskappyregulasies, stipuleer vereistes wat bepaal of ’n maatskappy se finansiële state geoudit, onafhanklik nagesien of slegs […]
June 4, 2018

Welkom Inge Heath Welcome

Nuwe Aanstelling | Boedeladviseur ASL Trust verwelkom graag vir Inge Heath wat op 1 Junie by ons span aangesluit het as boedeladviseur. Inge het in 2006 […]
June 4, 2018

Once your employees are rowing in the right direction, make sure they have lifejackets…

In our April issue, in the article titled “Are your employees rowing in the right direction?”, we discussed the importance of shaping an engagement culture in […]
June 4, 2018

Maak seker dat jou werknemers reddingsbaadjies het sodra hulle in die regte rigting begin roei…

In ons April-uitgawe in die artikel getiteld  “Roei u werknemers in die regte rigting?” het ons bespreek hoe belangrik dit is om ’n betrokkenheidskultuur in ’n […]
June 4, 2018

The founder-led company growing as a worldwide scale business

Xero recently released the annual report covering the financial and operating performance for the year ended March 2018. After 12 years of investing in growth, Xero […]
April 25, 2018

Tips for automation – Implementing effort-free accounting

It is often difficult for business owners to cross the divide of working on your business, rather than working in your business. Although this is usually […]
April 25, 2018

Addisionele mediese korting vir ’n individu: Wanneer kan ek mediese uitgawes uit die sak betaal as ’n eis indien?

Addisioneel tot die Artikel 6A mediese belastingkrediet is daar ook krediet beskikbaar vir individue (belastingpligtiges) wat mediese uitgawes self uit die sak uit betaal in terme […]
April 25, 2018

Workmen’s Compensation Return | Submission by 31 May 2018

Background It is compulsory for any person / legal entity that employs staff (“the employer”) to register as an employer with the Department of Labour within […]
April 25, 2018

Employee Motivation

In our previous article about employee motivation, we looked at the reasons why we need motivated employees.  In this article, we’ll look at the strengths and […]
April 25, 2018

IFRS 15 – Revenue from Contracts with Customers

IFRS 15 recently became effective for financial periods beginning on or after 1 January 2018. IFRS 15 is only applicable to entities that have implemented International […]
April 25, 2018

Solvensie- en likiditeitstoetse

In Artikel 22(1)(b) van die Maatskappywet No. 71 van 2008 (“die Wet”) word maatskappye verbied om handel te dryf in omstandighede waartydens ’n maatskappy insolvent is. […]
April 25, 2018

Belastingskuld en afbetalingsooreenkomste

Om by iemand in die rooi te wees is vir meeste ’n onaangename ervaring, veral as die skuldeiser die Suid-Afrikaanse Inkomstediens (die SAID) is. Omstandighede lei […]
April 25, 2018

Benefits of “the cloud” you probably have not yet considered

Technology has influenced a whole new vocabulary over the last few years, especially with relevance to the financial sector. How many people would have been able […]
April 25, 2018

Is it possible to backdate an agreement?

A popular question which comes up during a consultation with a client when the drafting of commercial documents is discussed is, “what is the effective date […]
April 25, 2018

Is dit moontlik om ‘n ooreenkoms terugwerkend van krag te maak?

’n Gewilde vraag wat opduik tydens konsultasie met ’n kliënt wanneer die opstel van handelsdokumente bespreek word, is “wat is die effektiewe datum van die transaksie?” […]
April 25, 2018

Under what circumstances can a private company and/or close corporation be deregistered?

During the registration of a company or close corporation that entity acquires a legal personality. This legal personality comes to an end when the directors and/or […]
April 25, 2018

Onder watter omstandighede kan ’n privaatmaatskappy en/of beslote korporasie gederegistreer word?

Gedurende die registrasie van ’n maatskappy en/of ’n beslote korporasie verkry daardie entiteit regspersoonlikheid, welke regspersoonlikheid tot ’n einde kom wanneer die direkteure en/of lede die […]
April 25, 2018

At ASL, we believe in celebrating our successes…

Over the last six months, our trainee accountants achieved success in various examinations. With great pride, we celebrated these achievements on 11 April by raising a […]
April 25, 2018

By ASL glo ons om ons suksesse te vier…

Oor die afgelope ses maande het ons leerlingklerke in verskeie eksamens sukses behaal. Met groot trots het ons op 11 April hierdie prestasies gevier deur ’n […]
April 6, 2018

Audit efficiency – the constant strive to improve service excellence

As an Audit Department and SAICA training office, the balancing act between developing trainees to the competencies required, adhering to all regulatory requirements, remaining current and […]
April 6, 2018

Cryptocurrency

Cryptocurrency and blockchain has been the hot topic in the media the past year.  It is a concept that few truly understand, and could change the […]
April 6, 2018

Pligte en verantwoordelikhede van direkteure ten opsigte van korporatiewe beheer van ’n maatskappy

In terme van die Maatskappywet 71 van 2008 (“die nuwe Wet”) bepaal artikel 7(b)(iii) dat een van die oogmerke van die nuwe Wet is om deursigtigheid […]
April 6, 2018

Jaarlikse CIPC-opgawes en die gepaardgaande vorms

In terme van Artikel 33 van die Maatskappywet No. 71 van 2008 (“die Wet”) word daar van alle maatskappye en beslote korporasies vereis om jaarlikse opgawes […]
April 6, 2018

Belastingafdeling: Ons missie

Gegewe die Suid-Afrikaanse Inkomstediens (die SAID) se onvoorspelbaarheid en voortdurend veranderende stelsels, vereistes en prosedures is dit deel van ons missie om deurgaans op hoogte te […]
April 6, 2018

Why it is important to know the value of your business

A properly considered business valuation can be the first step in many essential business processes and activities. Although there are many examples, these might include procurement […]
April 6, 2018

What is the effect of recent amendments to legislation regarding share buy-back agreements?

It is customary that transactions would be concluded where a company would buy-back its own securities from an exiting shareholder. The aforesaid especially held substantial benefits […]
April 6, 2018

Are your employees rowing in the right direction?

Imagine an organisation where employees don’t simply work for the paycheck at the end of the month, but instead are willing to invest effort in their […]
April 6, 2018

Roei u werknemers in die regte rigting?

Stel jou voor ’n organisasie waar werknemers nie net werk vir die salaris wat hulle aan die einde van die maand kry nie, maar eerder bereid […]
April 6, 2018

Employees’ tax reconciliation 2018

April to May each year is the time that employers are given to perform their employees’ tax reconciliation. During this Employer Reconciliation process, employers are required […]
April 6, 2018

Werknemersbelastingrekonsiliasie 2018

April tot Mei is jaarliks die tydperk wat werkgewers gegun word om hulle werknemers se belastingrekonsiliasie uit te voer. Tydens hierdie werknemersrekonsiliasieproses word daar van werkgewers […]
April 6, 2018

Enabling a paperless environment through Receipt Bank

Cloud accounting services and platforms have gained great traction across the world in recent years, with a growing number of businesses realising the tremendous benefits which […]
April 6, 2018

Valid Tax Invoice Requirements for VAT Vendors

When making a purchase for your business, you should always ensure you receive a valid VAT invoice. This enables you to claim input VAT from SARS. […]
April 6, 2018

Geldige BTW-faktuurvereistes vir BTW-ondernemers

Wanneer u iets vir u besigheid aankoop moet u verseker dat u ’n geldige belastingfaktuur ontvang. Dit stel u in staat om insetbelasting van die SAID […]
March 20, 2018

Toename in BTW. Neem kennis van dié idee.

In die begrotingsrede op 21 Februarie 2018, het die Minister van Finansies aangekondig dat die BTW koers vanaf 1 April 2018 van 14% na 15% gaan […]
March 20, 2018

Theres an increase in VAT. Remember that.

In the budget speech on 21 February 2018, the Minister of Finance announced that the VAT rate will change from 14% to 15% from 1 April […]
March 9, 2018

See our six steps of action to assist you to effectively move your business into the cloud

Schedule a free one-hour meeting This will be arranged with a Cloud Implementation Specialist, a Cloud Strategist, or a Cloud Manager, who will also assist in […]
March 9, 2018

Wanneer om my persoonlike bates en laste te verklaar

Alle Suid-Afrikaners is bewus daarvan hoe belangrik dit is om volledige en akkurate inkomstebelastingopgawes by die Suid-Afrikaanse Inkomstediens in te dien elke jaar, sowel as die […]
March 9, 2018

Audit department strategy – Employee motivation

As a SAICA training office, our department largely consists of trainees completing a 3-year training contract. Throughout the contract, we are responsible for providing them with […]
March 9, 2018

Directors trading in insolvent circumstances

Directors trading in insolvent circumstances Personal liability of directors is becoming an important issue in South Africa. The topic has been placed under the spotlight recently […]
March 9, 2018

Wat is die doel van die jaarlikse CIPC-opgawe?

In terme van Artikel 33 van die Maatskappywet No. 71 van 2008 (“die Wet”) word daar van alle maatskappye en beslote korporasies vereis om jaarlikse opgawes […]
March 9, 2018

Korporatiewe Beheer

Korporatiewe beheer is in wese die reëls en praktyke waarbinne ’n maatskappy bestuur en beheer word. Die direkteure van ’n maatskappy speel ’n kritieke rol in […]
March 9, 2018

The benefits of outsourcing your accounting function

Small businesses are driven by entrepreneurs, for whom the thought of technical accounting and compliance processes can often be a burdensome one. This may be due […]
March 8, 2018

Audit = yearly headache and unnecessary expense? Welcome to the ASL approach

For most accountants and business owners, the thought of the yearly audit or independent review is associated with stress and apprehension. In most cases, audits and […]
March 7, 2018

ASL neem deel aan die CANSA Relay For Life Helderberg

ASL het vir die sesde agtereenvolgende jaar deelgeneem aan die CANSA Relay For Life te Hoërskool Hottentots-Holland, Somerset-Wes, wat plaasgevind het op Saterdag 24 Februarie 2018. […]
March 7, 2018

ASL participates in the CANSA Relay For Life Helderberg

On Saturday 24 February 2018, ASL participated in the CANSA Relay For Life for the sixth consecutive year at Hottentots-Holland High School, Somerset West. The event […]
March 7, 2018

Het ’n elektroniese handtekening op ’n dokument dieselfde regsgeldigheid as ’n handgeskrewe handtekening?

Die wêreld beweeg voortdurend na meer digitalisering en organisasies implementeer toenemend elektroniese en outomatiese oplossings om papiergebaseerde prosesse te verminder. Een van die vele oplossings is […]
March 7, 2018

Does an electronic signature on a document have the same legal validity as a handwritten signature?

The world is constantly moving towards greater levels of digitisation, and organisations are increasingly implementing electronic and automated solutions to reduce paper-based processes. One of these […]
March 7, 2018

Budget Speech summary

On Wednesday, 21 February 2018, all eyes were on the Minister of Finance in Parliament, where he delivered his budget speech.  It became apparent over the […]
March 7, 2018

Begrotingsrede opsomming

Op Woensdag 21 Februarie 2018 was alle oë op die Minister van Finansies in die Parlement, waar hy sy begrotingsrede gelewer het. Dit het die laaste […]
February 5, 2018

New Employees | ASL 2018

ASL looks forward to welcoming twelve new trainees in 2018. Trainees begin their journey at ASL with a two-week induction program, which ensures that an optimal […]
February 5, 2018

ASL’s new website

Before you find yourself faced with colourful images, bigger text and faster navigation, keep reading. ASL has upgraded their website. With its simplistic, cleaner look, we […]
February 2, 2018

Nuwe werknemers | ASL 2018

ASL sien daarna uit om twaalf nuwe leerlingrekenmeesters in 2018 te verwelkom. Leerling klerke begin hul reis by ASL met ’n twee week lange oriënteringsprogram wat […]
February 2, 2018

Is it still possible for a business to use a trading name other than its registered name?

It is not uncommon for a company to use a trading name which is not the same as the registered name of the company, as recorded […]
February 2, 2018

Is dit steeds moontlik vir ’n besigheid om ’n handelsnaam anders as sy geregistreerde naam te gebruik?

Dit is nie ongewoon dat ’n maatskappy ’n handelsnaam gebruik wat nie dieselfde is as sy geregistreerde naam soos dit by die Kommissie vir Maatskappye en […]
November 2, 2017

ASL Damesaand – 26 Oktober 2017

  “Daar’s ’n plek wat ek van weet sonder sorge sonder pyn sonder leed die pad daarheen is ongekaart die reis daarheen is sonder vaart en […]
November 2, 2017

ASL Ladies’ Evening – 26 October 2017

“Daar’s ’n plek wat ek van weet sonder sorge sonder pyn sonder leed die pad daarheen is ongekaart die reis daarheen is sonder vaart en daar […]
November 2, 2017

2017: Sal u dit onthou?

Soos ons 2017 afsluit met ons laaste volledige nuusbrief van die jaar, betree ons ’n tydperk van refleksie en weereens, beplanning vir die nuwe jaar. In […]
November 2, 2017

2017: Will you remember it?

As we end off 2017 with our last full newsletter of the year, we enter a period of reflection and yet again, planning for the new […]
November 2, 2017

Understand the value drivers in your business

In valuation terms, the value of a profitable business will be determined by its ability to generate future cash flows. Since the future is influenced daily […]
November 2, 2017

Verstaan die waardedrywers in u besigheid

In waardasie, word die waarde van ’n winsgewende besigheid bepaal deur die vermoë om toekomstige kontantvloei te genereer. Aangesien die toekoms daagliks beïnvloed word deur die […]
September 29, 2017

Why valuate your business?

Most business owners have a vague idea of what their business is worth, but this is usually a guess, which can be very detrimental in the […]
September 29, 2017

Waarom jou besigheid waardeer?

Meeste besigheidseienaars het ’n vae idee van wat hulle besigheid werd is, maar dit is gewoonlik ’n raaiskoot, wat op die duur baie nadelig kan wees. […]
September 29, 2017

Het ek koop- en verkoop versekering nodig?

In die geval van die dood of ongeskiktheid van ’n mede-eienaar of vennoot in ’n besigheid, is dit nie net die betrokke eienaar se boedel wat […]
September 28, 2017

Do I need buy-and-sell insurance?

In the event of the death or disability of a co-owner or partner in a business, it is not only the affected owner’s estate that can […]
September 1, 2017

Ouditeure, rekenmeesters en hulle verhoogde verantwoordelikhede in terme van Nienakoming van Wette en Regulasies (“NOCLAR”)

Die internasionale etiekstandaard, Reaksie op Nienakoming van Wette en Regulasies (“NOCLAR”), het op 15 Julie 2017 in werking getree. Hierdie standaard, die resultaat van ’n konsultasieproses […]
September 1, 2017

Auditors, accountants and their enhanced responsibilities in terms of Non-Compliance with Laws and Regulations (NOCLAR)

The international ethics standard, Responding to Non-Compliance with Laws and Regulations (“NOCLAR”), came into effect on 15 July 2017.  This standard, which was the result of […]
September 1, 2017

ASL se 19de Verjaarsdagviering

Elke jaar in Augustus, op ASL se verjaarsdag, neem ons die tyd om ons sukse Op 8 Augustus, by Casa Bella in Somerset-Wes, het ons elke […]
September 1, 2017

ASL’s 19th Birthday Celebration

Every year during August, on ASL’s birthday, we take the time to celebrate our success as a team. On the 8th of August at Casa Bella […]
September 1, 2017

ASL vier Mandela Dag

“Onderwys is die sterkste wapen wat jy kan gebruik om die wêreld te verander.” Dit is die wyse woorde van Nelson Mandela, wat ASL geïnspireer het […]
September 1, 2017

ASL celebrates Mandela Day

“Education is the most powerful weapon which you can use to change the world.” These are the wise words spoken by Nelson Mandela, which inspired ASL […]
July 31, 2017

Buitelandse Beleggingstoelae | Wat u moet weet

Oor die afgelope paar jaar het Suid-Afrika ‘n verlangsamende ekonomie beleef tot op die punt waar ons tans in ‘n tegniese resessie is met twee kwartale […]
July 31, 2017

Foreign Investment Allowance Tax Clearances | What you need to know

Over the last few years, South Africa has experienced a slowing economy to the point where we are currently in a technical recession with two quarters […]
July 31, 2017

Die Belastingseisoen van 2017 is oop

SAID het onlangs die jaarlikse kennisgewing gepubliseer om die 2017 Belastingseisoen amptelik oop te maak. Individue kan nou hulle jaarlikse inkomstebelastingopgawes vir die 2017 belastingjaar indien, en […]
July 31, 2017

The 2017 Tax Season is open

SARS recently published the annual notice to officially ‘open’ the 2017 Tax Season. Individuals are now able to file their annual income tax returns for the […]
July 31, 2017

Onafhanklike Trustee in Trusts

Die Hoofmeester het deur middel van Direktief nr 2 van 2017, wat reeds in Maart vanjaar uitgereik is, verskeie veranderings rakende die administrasie van trusts aangekondig […]
July 31, 2017

Independent trustee in trusts

The Chief Master announced new changes to the administration of trusts to be administered by the various Masters’ offices, by way of a directive number 2 […]
June 30, 2017

Nuusflits | Voorlopige belasting

31 Augustus 2017 is die sperdatum vir die indiening van die 1ste Voorlopige Belastingopgawe (IRP6) vir alle voorlopige belastingbetalers met Februarie 2018 jaareindes en die indiening […]
June 30, 2017

Newsflash | Provisional tax

31 August 2017 marks the deadline for the submission of the 1st Provisional Tax Return (IRP6) for all provisional taxpayers with February 2018 year-ends and the […]
May 30, 2017

Staff News

New employees In May, we welcomed two new employees at ASL. Gia Hindley is appointed as Receptionist and Christal Siljeur as Company Secretarial Administrator. Gia Hindley […]
May 30, 2017

Personeelnuus

Nuwe personeel In Mei het ons twee nuwe personeellede by ASL verwelkom. Gia Hindley is aangestel as Ontvangsdame en Christal Siljeur as Maatskappysekretariële Administrateur. Gia Hindley […]
May 30, 2017

Bon Voyage, Joanie!

Entrepreneurial thinking is one of the values that serve as cornerstone at ASL Advisory, but while it enables us to partner with our clients when serving […]
May 30, 2017

Bon Voyage, Joanie!

Entrepreneuriese denke is een van die hoeksteenwaardes van ASL Advisory, maar alhoewel dit ons toelaat om ons kliënte se belange met uitstekende vennootskappe te dien, het […]
May 30, 2017

SARS: VAT Audits and the importance of supporting documentation

I’m sure you are all dealing with incessant VAT audits from the South African Revenue Service (SARS) and they are delaying in paying out your VAT […]
May 30, 2017

SAID: BTW-oudits en die belangrikheid van ondersteunende dokumentasie

Ons is seker dat almal van u te doen het met gedurige BTW-oudits deur die Suid-Afrikaanse Inkomstediens (SAID) en dat hulle die uitbetaling van BTW-terugbetalings wat […]
May 2, 2017

ASL Cloud | The WWW (What, why and where)

What? Every time you use capabilities and offerings such as Dropbox, iCloud and Office365, you are in fact using the cloud. In essence, the cloud is […]
April 26, 2017

Tyd om Werknemersbelastingrekonsiliasies in te dien

In Suid-Afrika strek die belastingjaar vir ‘n individu vanaf 1 Maart tot 28 Februarie. Inkomstebelastingopgawes word ongeveer vier maande na jaareinde (gewoonlik jaarliks op 1 Julie) […]
April 26, 2017

Time for Employee Tax Reconciliations

In South Africa, the tax year for individuals runs from 1 March to 28 February. Income tax returns for completion and submission by taxpayers are issued […]
April 26, 2017

ASL Cloud | Die WWW (Wat, waarom en waar)

Wat? Elke keer as u pakkette en aanbiedings soos Dropbox, iCloud en Office365 gebruik, gebruik u eintlik die “cloud”. Eintlik is die “cloud” ‘n platform om […]
April 5, 2017

ASL Group

Our values mission statement: Our dynamic team of professionals, who have a strong work ethic, provides a diverse range of services to our valued clients. With […]
April 5, 2017

ASL Groep

Ons waardes Ons is ‘n dinamiese en professionele span met ‘n sterk werksetiek wat ‘n diverse reeks dienste aan ons gewaardeerde kliënte lewer. Met ‘n positiewe […]
April 5, 2017

Payroll administration: Does your business really have the resources to attend to it yourself?

The payroll function of a business is a critically important task. Yet it is not a core business function and, as such, one can question the […]
April 5, 2017

Salarisadministrasie: Het u besigheid regtig die hulpbronne om dit self te hanteer?

Die salarisadministrasie van ‘n besigheid is ‘n uiters belangrike taak, tog is dit nie ‘n kern-besigheidsfunksie nie. Die vraag moet gevra word of dit die moeite […]
April 5, 2017

The 2017 Budget Speech

There have been a multitude of articles and published newsletters since the previous Minister of Finance delivered the budget speech to Parliament in February. Although Mr. […]
April 5, 2017

Die 2017 Begrotingsrede

Sedert die vorige Ministers van Finansies in Februarie sy begrotingsrede in die Parlement gelewer het is daar ‘n magdom artikels en nuusbriewe gepubliseer. Alhoewel min. Gordhan […]
March 2, 2017

ASL se deelname aan CANSA Relay for Life

Die jaarlikse CANSA Relay for Life, ‘n internasionale beweging in die stryd teen kanker, het op Saterdag 25 Februarie in Somerset-Wes plaasgevind en, soos in die […]
March 2, 2017

Making business easier

“Almost a quarter of invoices are paid late simply because businesses are disorganised, and getting paid on time represents the biggest challenge for half of South […]
March 2, 2017

Have you met our managing team from the accounting department?

As in any accounting firm, auditing and accounting forms the backbone of the services we offer. At ASL we take the utmost care to ensure that […]
March 1, 2017

ASL Social Event

At ASL we embrace a culture of learning and a willingness to share knowledge, which is why we recognise the importance of a structured induction programme […]
February 8, 2017

2017: A year to remember

At the end of 2016 people’s mood  found expression in boardroom discussions, stories around barbecue fires, articles in the printed and online media and especially in […]
February 2, 2017

New employees at ASL 2017

At ASL we strive to create an environment where our employees thrive. Therefore, we would like to extend a warm welcome to our new employees to […]
February 2, 2017

Maatskappy-sekretariële dienste en wat ons bied

Om ‘n hefboom vir u tydsbesteding as ‘n entrepreneur te help verskaf,  wil ASL graag die take onderneem wat tradisioneel as rompslomp beskou word en verseker […]
February 2, 2017

2017: ‘n Jaar om te onthou?

Aan die einde van 2016 het die gemoed van die mensdom uitdrukking gevind in gesprekke in die raadsaal, stories rondom braaivleisvure, artikels in gedrukte- en aanlynmedia, […]
November 11, 2016

Do your company’s minutes of meetings comply with the provisions of the Companies Act (Act No 73 of 2008)?

Your company probably holds meetings at least once a month, which, in terms of the Companies Act, can be differentiated between: Meetings held by the shareholders […]
November 11, 2016

ASL ondersteun Movember

Baie van die personeel van ASL is op die een of ander manier deur kanker geraak, hetsy deurdat hy/sy self ‘n kankerlyer is of was, of […]
November 11, 2016

Ladies celebrate breast cancer awareness

In support of Breast Cancer Awareness month, ASL hosted our annual ladies evening at the beautiful Roseberg farm near Stellenbosch. This was the second year that […]
November 11, 2016

Trusts – Jongste verwikkelinge in verband met  voorgestelde wetswysigings

Ons is seker dat meeste kliente alreeds gehoor het van die radikale voorgestelde wetswysigings in verband met die belastinghantering van trusts asook lenings aan trusts wat […]
November 11, 2016

Voldoen u maatskappy se vergaderingnotules aan die vereistes van die Maatskappywet (Wet nr. 73 van 2008)?

U maatskappy hou waarskynlik ten minste maandeliks vergaderings wat kragtens die Maatskappywet onderskei kan word tussen: Vergaderings van die aandeelhouers van die maatskappy; en Vergaderings van […]
September 14, 2016

Is your will up to date?

Questions about the future of your family, your business and how your assets are to be dealt with when you die need to be answered at […]
September 7, 2016

Keep calm, it’s our 18th birthday!

Aucamp Scholtz Lubbe. It’s about the number and it’s all in the name. Did you get that? Well, count them: 18 letters in Aucamp Scholtz Lubbe, […]
September 7, 2016

Ons Tydlyn

September 7, 2016

Ons gewaardeerde kliënte

Oor ‘n tydperk van 18 jaar het ons die voorreg gehad om baie kliënte van diens te wees, sommige in ‘n deurlopende verhouding en sommige met […]
September 7, 2016

Leaning into the future

In most countries, the age of 18 is when you are officially and legally regarded as an adult, which includes both the ability to enjoy certain […]
August 4, 2016

ASL vier Mandeladag

1 300 laerskoolkinders. Meer as helfte van hulle kom elke dag skool toe sonder kos en met ‘n leë maag. Ander kinders vra speelgoed en lekkers, maar […]
August 4, 2016

ASL celebrates Mandela Day

1 300 primary school children. More than half come to school each day without food and with an empty stomach. Other children ask for toys and sweets […]
August 4, 2016

Trusts – Voorgestelde wetswysiging

Die Nasionale Tesourie en die Suid-Afrikaanse Inkomstediens (SAID) het die 2016-konsepbelastingwetswysigings op 8 Julie 2016 vrygestel. Dit bevat radikale voorgestelde wysigings van toepassing op trusts, veral […]
August 4, 2016

Tekkiebelasting…vir ‘n goeie doel!

ASL het op Vrydag 27 Mei deelgeneem aan Nasionale Tekkie Tax-dag waar ons ons voete ‘n blaaskans kon gee deur tekkies werk toe aan te trek […]
August 4, 2016

We are expecting new additions to the ASL “extended family”

Alicia Viljoen, one of our audit managers, is expecting a baby on New Year’s day. Dewald Gerber, an assistant audit manager at ASL, also announced the […]
June 13, 2016

Meet our Audit and Accounting team

As in any accounting firm, audit and accounting forms the backbone of the services we render. At ASL we take the utmost care to ensure that […]
June 13, 2016

SABMiller-aandeelhouers moet oorweging skenk

Anheuser-Busch InBev (AB InBev) het onlangs ‘n aanbod gemaak om die totale uitgereikte aandelekapitaal van SABMiller (SAB) te verkry. SAB het die aanbod aanvaar nadat die […]
June 13, 2016

SABMiller shareholders need to consider two options

Anheuser-Busch InBev (AB InBev) recently made an offer to obtain the total issued share capital of SABMiller (SAB). The offer was accepted by SAB after the […]
May 6, 2016

I am a director, how should I be paid?

In our previous newsletter, we touched on the question whether you can be regarded as a director of a company or not. Today we look at […]
May 6, 2016

Cashflow made easy

A recent article published in Forward Thinking, looked specifically at technological advancements in the cloud accounting space. As one of the early adopters of Xero in […]
April 13, 2016

Begrotingsrede van 24 Februarie 2016

In die aanloop tot die begrotingsrede teen die einde van Februarie het baie kliënte gevra wat ons verwag die Minister van Finansies se begrotingsrede sou inhou, veral watter […]
April 13, 2016

Belangrike SAID-datums vir 2016 / Important SARS dates for 2016

 
April 13, 2016

I am not a director…… or am I?

Q: A legal adviser to a particular company regularly attends board meetings at the invitation of the board to advise on matters of significance. Can the […]
April 13, 2016

The coming of the Second Machine Age?

In the bestseller The Second Machine Age, the authors make the case, amongst others, that technological progress is accelerating past our intuitions and expectations at a […]
April 13, 2016

Personeelnuus

Nuwe Personeel In Maart en April verwelkom ons ‘n paar nuwe gesigte, asook ‘n bekende een, by ASL. Mag elkeen van julle se reis met ASL […]
March 2, 2016

ASL’ers stap vir kanker!!

Die jaarlikse Helderberg CANSA Relay for Life het Saterdagaand 6 Februarie plaasgevind, oudergewoonte by Hoërskool Hottentots-Holland, en ASL het gaan saamstap … met ‘n waterballon of […]
March 2, 2016

Trusts and the registration for income tax of beneficiaries

With a clear increased focus on the taxation of trusts, the South African Revenue Service (SARS) expanded the income tax return from the 2014 tax season, […]
March 2, 2016

Directors’ meetings and requirements

In a previous newsletter we dealt with the topic of shareholders’ meetings and their validity, and what the factors are that should be considered in order […]
March 2, 2016

Staff News

New trainees At ASL we firmly believe in empowering each individual staff member not only in a professional manner but also on a personal level.We truly […]
March 2, 2016

We hope that you are well rested after the holiday season

Dear Client We hope that you are well rested after the holiday season and that the economic wheels are turning again quickly within your business. While […]
January 12, 2016

Nominated for Exceptional Training Office in 2016

Some of the most exceptional training offices were nominated based on their recent performance in re-accreditation interventions, site visits and self-evaluations, as well as feedback from the SAICA […]
November 18, 2015

2015 changes to IFRS for SMEs

The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was developed in response to international demand for the IASB (The International Accounting […]
November 18, 2015

Shareholders’ meetings and their validity

In order for a decision taken by the shareholders of a company to be valid, certain requirements, as stipulated in Part F of the Companies Act, […]
November 18, 2015

ASL Borskankerbewusmakingsfunksie

Aan die begin van 2015 het die Korporatiewe Sosiale Verantwoordelikheid (KSV)-komitee in ASL tot stand gekom en is daar op ‘n paar projekte besluit waarop vir […]
November 18, 2015

Personeelnuus

Nuwe personeellede Ilze Linde (Leerlingrekenmeester,SAICA) – 1 Augustus  2015 Ilze is gebore en het grootgeword in Polokwane (voorheen Pietersburg). Sy het in 2014 haar BCom(CA)Hons aan […]
October 29, 2015

Jou bates en die beskerming van die belange van jou naasbestaandes

Erfporsies en die nalaat van bates is dikwels ‘n sensitiewe onderwerp vir families. ‘n Gebrek aan opvolgbeplanning asook deurlopende kommunikasie tussen familielede, kan baie keer tot […]
September 2, 2015

Wees “belastingslim” met jou beleggings

Afgesien van belastingvrye spaarplanne en uittree-annuïteitsfondse is daar verskeie ander instrumente waarin beleggers kan belê (oftewel “spaar”). Effektetrusts en genoteerde aandele wat verhandel op ‘n effektebeurs […]
September 2, 2015

Be “tax savvy” with your investments

There are several instruments besides tax-free savings plans and retirement annuity funds in which investors can invest (or “save”). Examples are unit trusts and listed shares […]
September 2, 2015

Promotion of Access to Information Act (PAIA) – Compliance with changes in legislation

The purpose of PAIA is to promote a culture of transparency, accountability and good governance in both the public sector and the private sector. The Act […]
September 2, 2015

Personeelfunksie: 30 Julie 2015

Die tradisionele halfjaarlikse personeelfunksie – ‘n geleentheid in die dagboek waarna elke ASLer met groot afwagting uitsien –  het hierdie jaar op Donderdag 30 Julie plaasgevind.  […]
August 3, 2015

SARS: The Importance of supporting documentation

This article relates in part to an article in our May Newsletter titled “The importance of a valid VAT invoice”. When the South African Revenue Service […]
August 3, 2015

The audit report – Changes are coming…

Earlier this year the IAASB (International Auditing and Assurance Standards Board) issued the much-anticipated revised and new auditor reporting standards, which will be effective for audits […]
August 3, 2015

Belastingeffektiewe spaar

Professionele persone raak al hoe meer bewus van die voordele wat dit inhou om so vroeg as moontlik te begin spaar. En dit kan nie genoeg […]
August 3, 2015

First interim report of The Davis Tax Committee

The Davis Tax Committee (DTC), chaired by Judge Dennis Davis, was requested by the Minister of Finance to enquire into the progressivity of the tax system […]
June 1, 2015

B-BBEE landscape changes

On 1 May 2015, after a transition period of just over 18 months, the Amended B-BBEE Codes of Good Practice (“Amended Codes”) which was issued in […]
June 1, 2015

The Importance of a valid VAT Invoice

Section 20 of the Value Added Tax Act No 89 of 1991 (“the VAT Act”) sets out mandatory requirements for valid tax invoices. As of late, […]
June 1, 2015

Predicting Performance

Let us start by asking a few simple questions: When you evaluate your enterprise on a regular basis, what are the measures or key performance indicators […]
June 1, 2015

Nuwe personeel

Catherine Roelofse (Finansiële Assistent) _ 1 April 2015 Catherine is oorspronklik van Kuruman in die Kalahari. Sy is bevoorreg om een van ʼn tweeling te wees. […]
May 7, 2015

Boodskap van die direksie: Hou ons op hoogte!

ASL is onwrikbaar verbind tot die lewering van diens van die hoogste gehalte en daarom is terugvoer van ons kliënte oor hul ervaring van ons diens […]
May 7, 2015

Bank confirmations: ABSA and RMB bank accounts are now live on Confirmation.com

During April 2015 ABSA and Rand Merchant Bank (RMB) informed the audit industry that audit certificates should be requested directly from Confirmation.com and that they will […]
May 7, 2015

ASL-Jagnaweek

ASL se geloof in die bevordering van ‘n gesonde balans tussen werk en ontspanning het oor die naweek van 20-23 Maart 2015 op nog ‘n manier […]
May 7, 2015

VAT: Four-monthly VAT (Category F) vendors changed to bi-monthly

A Category F Value-Added Tax (VAT) vendor has three tax periods a year. The periods are four months each ending on the last day of June, […]
April 1, 2015

Dividend Tax as opposed to Secondary Tax on Companies

It has been been nearly three years since the new Dividends Tax (DT) regime came into operation on 1 April 2012.  However, DT remains a somewhat […]
April 1, 2015

ASL-Aanhouwen Golf Day 2015

During 2014 we as directorate and management went through a comprehensive  process to pin down the ASL character, on the one hand to acknowledge and preserve […]
April 1, 2015

Supplementary relief for South African residents with regard to exchange control

Exchange control is imposed by the South African Reserve Bank to regulate the transfer of money in and out of South Africa. Making a foreign transfer […]
April 1, 2015

Approaching deadline

Clients are reminded that the 2015 Mandatory Grant Application (Workplace Skills Plan and Annual Training Report included) must be submitted to the relevant SETA no later […]
February 25, 2015

ASL Advisory – Another forward-thinking initiative

Our practice, in its current form, started from very humble roots in 1998 with a staff complement of 1 and 1/3, and has grown organically over […]
February 25, 2015

Important SARS dates for 2015

February 25, 2015

ASL se deelname aan Cansa Relay for Life

Die jaarlikse CANSA Relay for Life, wat landswyd in verskillende gemeenskappe gehou word, is op Saterdag 7 Februarie ook vir die Helderberg-gemeenskap aangebied en, soos telkens […]
February 25, 2015

Personnel news

New trainee appointments No fewer than 14 trainee accountants joined ASL on Monday, 2 February 2015 to do their three-year articles with us. Our annual intake […]
November 13, 2014

Personeelnuus

Nuwe personeel Ilze Mey (Ouditbestuurder) Ilze is oorspronklik van Bloemfontein in die Vrystaat en is die oudste van twee kinders.  Sy verwerf haar BRekHons aan die […]
November 13, 2014

Cash is King: How strategic placement affects your cash flow position

In our previous newsletter article on the topic of cash flow, we made the point that cash flow is a factor of profit. The relationship between […]
September 29, 2014

Cash is King: How bargaining power can influence your business model, profitability and ultimately cash flow

We are currently busy with a series of newsletter articles pertaining to cash flow management. In our previous article on this topic we referred to four […]
September 29, 2014

Events after the date of the financial statements

Last month’s article in our series aimed at enlightening clients on the different aspects of the audit process, focussed on what the different types of audit […]
September 5, 2014

Boedelbereddering: Is my finansiële sake in orde?

By die afsterwe van ʼn geliefde ervaar ‘n mens gewoonlik in mindere of meerdere mate emosionele skok wat jou kan verhinder om helder te dink. Tog […]
September 5, 2014

Estate administration: Are my financial affairs in order?

At the death of a loved one a person usually experiences a greater or lesser degree of emotional shock that can prevent one thinking clearly. Yet, […]
September 5, 2014

Cash is King

“Cash is King”. This is a familiar adage in business and we don’t believe that there is any business owner who has never been required to […]
August 11, 2014

Personeelnuus

Autumn Action Netball mixed team league The autumn Action Netball mixed team league started with a bang on 12 May. We were ready to face anything […]
August 11, 2014

Business Intelligence (BI) reporting: Allow your story to shape your future

The Danish philosopher, Søren Kierkegaard, is quoted as saying: “Life can only be understood backwards; but it must be lived forwards”. In previous articles published in […]
August 11, 2014

My will – is it valid?

In our previous newsletter we discussed the consequences of dying without leaving a valid will, specifically relating to the impact thereof on your spouse and next […]
August 11, 2014

What does an audit report mean?

When performing an audit, the goal is to enable the auditor to form and express an opinion on the financial statements of the entity in question. […]
July 7, 2014

The concept of going concern

The concept of going concern is particularly relevant in times of economic difficulty. Business owners are faced with uncertainty and turbulence in the market, together with […]
July 7, 2014

Om sonder ‘n testament te sterf

Na raming vind meer as 50 % van sterftes in die Suid-Afrikaanse populasie plaas sonder om ‘n testament na te laat, of met ‘n verouderde testament, […]
July 7, 2014

Dying without a will

It is estimated that more than 50% of deaths in the South African population occur without leaving a will, or with an outdated will, or with […]
July 7, 2014

Business Intelligence (BI) reporting: Understanding the story

A good friend of mine once met an old Zambian man after a soccer match with the locals, during a trip through Africa. They started talking […]
June 9, 2014

Relieve the burden of payroll administration

The payroll function of a business is a critically important task. Yet it is not a core business function and, as such, one can question the […]
June 9, 2014

Business Intelligence (BI) reporting: A consolidation of past, present and future?

In our previous series of articles, relating to business valuation, I focused largely on the future, arguing that this is where value should be realised. In […]
June 9, 2014

Risk assessment during the audit

Last month’s article in our series aimed at enlightening clients about the different aspects of the audit process, focused on materiality and what it means if […]
May 5, 2014

Valuating the future

This article concludes a series of three short articles on the topic of business valuation, two of which appeared in our previous two newsletters. One of […]
May 5, 2014

Onafhanklike kontrakteurs vs. werknemers – Hoe onderskei SAID tussen die twee?

In terme van die Vierde Bylae van die Inkomstebelastingwet No. 58 van 1962 is dit nodig om werknemersbelasting terug te hou waar ‘n werkgewer besoldiging aan […]
May 5, 2014

Independent contractors vs. employees – How does SARS distinguish between them?

In terms of the Fourth Schedule to the Income Tax Act, No. 58 of 1962 an employer is required to withhold employee tax when remunerating an […]
May 5, 2014

Audit Materiality: A clarification on its relevance in the audit process

In an effort by our firm to enlighten clients about the different aspects of the audit process we will be placing articles on a range of […]
April 11, 2014

Begrotingsrede 2014

Die Minister van Finansies, Pravin Gordhan, het sy begrotingsrede op 26 Februarie 2014 in die Parlement gelewer en die geleentheid het ons firma amper tot stilstand […]
April 11, 2014

Budget speech 2014

The Minister of Finance, Pravin Gordhan, delivered his budget speech in Parliament on 26 February 2014. The event almost brought our firm to a standstill as […]
April 11, 2014

Tyd om Werknemersbelastingrekonsiliasies in te dien

In Suid-Afrika strek die belastingjaar vir ‘n individu vanaf 1 Maart tot 28 Februarie. Inkomstebelastingopgawes word ongeveer vier maande na jaareinde (gewoonlik 1 Julie elke jaar) […]
April 11, 2014

Understand the value drivers in your business

In this article we briefly elaborate on an article that was placed in our previous newsletter, relating to business valuation. In valuation terms, the value of […]
April 11, 2014

New electronic audit confirmation process

The Independent Regulatory Board for Auditors (IRBA) recently issued the new South African Audit Practice Statement 6 – External Confirmations from Financial Institutions. The new SAAPS 6 […]
April 11, 2014

KANSA “Relay for Life” – ASL was daar

KANSA (die Kankervereniging van Suid Afrika) se “Relay for Life” is `n fondsinsamelingsprojek vir die stryd teen kanker wat deel is van ‘n internasionale beweging. Dit betrek […]
April 11, 2014

ASL – Aanhouwen Gholfdag 2014

Aanhouwen het Donderdag, 13 Maart 2014, ons leuse – “Raising the Bar” – gestand gedoen deur die mees suksesvolle gholfdag tot nou toe aan te bied. […]
April 11, 2014

Ons Bestuur / Our Management

February 13, 2014

2014 – nog ‘n jaar

Die lirieke van Counting Crows se trefferliedjie, A Long December, bevat ‘n eeue ou waarheid: “There’s reason to believe maybe this year will be better than […]
February 13, 2014

2014 – another year

The lyrics of the 1996 hit single by Counting Crows, A Long December, contain an age-old truth: “There’s reason to believe maybe this year will be […]
February 13, 2014

Voorlopige belasting

Dit is al weer die tyd van die jaar waar elke rekenmeester- en ouditfirma se belastingafdeling gereed maak vir die besige belastingseisoen wat voorlê. ‘n Nagmerrietyd, […]
February 13, 2014

Provisional tax

It is that time of year again when the tax department of every accounting and auditing firm is preparing for the busy season that lies ahead. […]
February 13, 2014

Waarom my besigheid waardeer?

Besigheidwaardasie is ‘n area in die rekeningkunde wat toenemend aandag geniet in die klein- tot mediumbesigheidsektor. Groter kompetisie vir markaandeel, wat kan lei tot potensiële samesmeltings […]
February 13, 2014

Why value my business?

Business valuation is an area of accounting that is receiving increasing attention in the small to medium business sector. Greater competition for market share, which can […]
February 13, 2014

Important SARS dates for 2014

Click on the image to enlarge.
February 13, 2014

Personeelnuus

Nuwe aanstellings Die volgende persone het in Januarie en Februarie vanjaar by ons span aangesluit. Ons wens hulle alle sukses en werksbevrediging toe by Aucamp Scholtz […]
November 7, 2013

Movember

ASL se manlike personeel het al tevore sommige oë laat rek toe hulle skielik in November begin snorre kweek het. Hierdie vertoon en die gepaardgaande fondsinsameling […]
November 7, 2013

Voorwoord

Vir Aucamp Scholtz Lubbe was dit nog altyd ‘n uitgemaakte saak dat ons dienste en die wyse waarop ons met die lewering van hierdie dienste te […]
November 7, 2013

Preface

It has always been Aucamp Scholtz Lubbe’s conviction that our services and the way we set about rendering these services must stay in step with the […]
November 7, 2013

Toelaes en byvoordele: Deel II

Toelaes en byvoordele: Deel II  In die vorige nuusbrief het ons die verskille tussen ‘n reistoelae en die reg op gebruik van ‘n maatskappyvoertuig bespreek en […]
November 7, 2013

Allowances and fringe benefits: Part II

In the previous newsletter we discussed the difference between a travel allowance and the right of use of a motor vehicle and attempted to illustrate the […]
November 7, 2013

Employment Equity

The Employment Equity Act 55 of 1998 (EEA), as amended, is the primary statute that regulates equality and discrimination in employment. It was introduced following South […]
November 7, 2013

SARS Updates

Special Power of Attorney The South African Revenue Service (SARS) recently issued an updated Special Power of Attorney template and has also started to adopt a […]
November 7, 2013

ASL Kantoorsluiting / Office closure

KLIËNTE WORD VRIENDELIK IN KENNIS GESTEL DAT ONS OP 18 DESEMBER WERKSAAMHEDE VIR DIE JAAR SAL AFSLUIT EN DAT ONS KANTOOR OP 8 JANUARIE SAL HEROPEN. […]
September 13, 2013

ASL se 15de verjaardag-personeelfunksie

ASL het op 1 Augustus sy 15de bestaansjaar gevier en ons personeel het op 2 Augustus hierdie geleentheid volgens tipiese ASL-tradisie gevier: gesellig, hartlik en ontspanne. […]
September 13, 2013

Allowances and Fringe benefits: Part 1

Travel allowance as opposed to the right of use of a business vehicle: What is the difference? The Income Tax Act defines a travel allowance as […]
September 13, 2013

Toelaes en Byvoordele: Deel 1

Reistoelae teenoor die reg op gebruik van ’n besigheidsvoertuig: Wat is die verskil? Die Inkomstebelastingwet definieer ʼn reistoelae as ʼn toelae, en die reg  van gebruik […]
September 13, 2013

The effect of the new Companies Act on the financial management of your company

When the new Companies Act 71 of 2008 (“the Act”) came into effect on 1 May 2011, it placed an administrative burden on the financial management […]
May 15, 2013

CANSA Relay For Life: Ons was daar!

Die Helderberg het van 2 tot 3 Maart 2013 sy eerste CANSA Relay For Life gehou en ons by Aucamp Scholtz Lubbe het met oorgawe daaraan […]
May 15, 2013

Indiening van jaarlikse opgawes en finansiële state

Direkteure van maatskappye en lede van beslote korporasies is verplig om hul entiteit se jaarlikse opgawe by die CIPC in te dien. Ons verrig hierdie taak […]
May 15, 2013

Submission of annual returns and financial statements

Directors of companies and members of close corporations are required to submit their entity’s annual return to the CIPC. We undertake this task on behalf of […]
May 15, 2013

Personeelnuus

Nuwe aanstellings Ons verwelkom graag die volgende nuwelinge wat onlangs by ons aangesluit het: Megan Daniels (Korporatiewe Beheerbeampte) Megan het aan Cloetesville Hoërskool gematrikuleer en in […]
May 15, 2013

Studie-ondersteuning en -prestasies

Aucamp Scholtz Lubbe se verbintenis tot die lewering van professionele dienste van topgehalte is grootliks afhanklik van die kundigheid en bedrewenheid van ons personeel. Om hierdie […]
May 15, 2013

ASL – Aanhouwen Gholfdag 2013

Die jaarlikse ASL-Aanhouwen Gholfdag is vanjaar op Donderdag 14 Maart op die Strand Gholfbaan gehou. Ons was geseënd met perfekte sonskyn en ‘n windstil dag. Daar […]
May 15, 2013

Taxation of trusts and a look into the crystal ball

27 February 2013 – the day on which the Rubicon was crossed as far as the taxation of trusts is concerned. Although not much was said, […]
March 14, 2013

Personeelnuus

Diensverlating Na byna vyf jaar van getroue diens en entoesiastiese deelname aan die werk en aktiwiteite van die firma, verlaat Elsa Benn ons om ‘n nuwe […]
March 14, 2013

Capital gains tax on donations and bequests

Paragraph 12(5) of the Eighth Schedule to the Income Tax Act was scrapped on 1 January 2013 and replaced with a new paragraph 12(A) which, in […]
March 14, 2013

Tax on retirement annuity contributions: Changes forthcoming!

At present up to 15 per cent of non-retirement funding income can be invested in Retirement Annuities (RA) and deducted from taxable income. This limit is […]
March 14, 2013

Deadlines to remember!

Clients are reminded of two important deadlines, one of which is imminent and the other representing a reprieve! Memorandum of Incorporation (MOI) As previously reported, the […]
March 14, 2013

Let our payroll service ease your burden

In the experience of most employers, proper and efficient payroll administration is an activity that often does not receive adequate attention and makes heavy calls on […]
March 14, 2013

Kapitaalwinsbelasting op skenkings en erflatings

Paragraaf 12(5) van die Agste Bylae van die Inkomstebelastingwet is op 1 Januarie 2013 geskrap en vervang met ‘n nuwe paragraaf 12A wat in sekere omstandighede […]
March 14, 2013

Budget proposals 2013/2014

The Minister of Finance, Pravin Gordhan, delivered his budget speech on 27 February 2013 and, other than expected, tax rates were (fortunately) not increased. On the […]
March 14, 2013

Begrotingsvoorstelle 2013/2014

Die Minister van Finansies, Pravin Gordhan, het op 27 Februarie 2013 sy begrotingsrede gelewer en, anders as wat verwag is, is die belastingkoerse (gelukkig) nie verhoog […]
December 6, 2012

Aucamp Scholtz Lubbe weer ‘n keer vereer!

Die Helderberg Afrikaanse Sakekamer het by ‘n glansgeleentheid op 24 November 2012 aan ons sy toekenning van Sakeonderneming van die Jaar (Professionele Sake) 2011/2012 gemaak.  Die […]
December 6, 2012

Annual returns of companies and close corporations

Clients are reminded of the requirements relating to the submission of annual returns, and the new procedure for re-instatements that must be followed as from 1 […]
December 6, 2012

Aucamp Scholtz Lubbe honoured once again!

At a gala event on 24 November 2012 we received the Helderberg Afrikaans Chamber of Commerce’s Business Enterprise of the Year (Professional Business) 2011/2012 award. The […]
December 6, 2012

UIF contributions: Income threshold increased

It is brought to the attention of clients that the prescribed maximum remuneration in respect of  UIF contributions has been increased with effect from 1 October […]
December 6, 2012

Movember – maand van die snorre

Die manlike personeel van ons firma het pas weer hul deel gedoen ten bate van die bestryding van daardie kankers wat spesifiek die manlike geslag aantas.  […]
December 6, 2012

A dashing affair

On the 9th of November we celebrated the end of yet another prosperous, challenging, exciting and rewarding year when we held our end-of-year staff function at […]
December 6, 2012

Nuus uit personeelgeledere

Dit is altyd vir ons lekker om inligting oor personeel met ons kliënte te deel, gesien die feit dat u gereeld met hulle kontak het. Ons […]
December 6, 2012

Department of Labour on the lookout

The Department of Labour is intensifying its efforts to monitor employers’ compliance with legal requirements. Inspectors of the Department are increasingly visiting employers in different sectors […]
December 6, 2012

Departement van Arbeid op die loer

Die Departement van Arbeid wend verskerpte pogings aan om werkgewers se nakoming van wetsvereistes te monitor. Inspekteurs van die Departement besoek in toenemende mate werkgewers in […]
December 6, 2012

Boet Lubbe bedank as direkteur

Boet Lubbe het besluit om met ingang Januarie 2013 te bedank as ‘n direkteur van Aucamp Scholtz Lubbe. Ons is teleurgesteld dat ons Boet nie langer […]
December 6, 2012

Boet Lubbe resigns as director

Boet Lubbe has decided to resign as a director of Aucamp Scholtz Lubbe with effect from January 2013. While we are disappointed that we will no […]
December 6, 2012

Preface – December 2012

The year 2012 is almost something of the past and one cannot help but look back at all that has happened during these twelve months in […]
December 6, 2012

Voorwoord – Desember 2012

Die jaar 2012 is amper iets van die verlede en onwillekeurig kyk mens terug op wat alles in hierdie twaalf maande in jou persoonlike lewe, in […]
October 15, 2012

Your company and its Memorandum of Incorporation (MOI) as required by the Companies Act no. 71, 2008

In terms of the new Companies Act (No. 71, 2008), all companies are required to replace their current Memorandum and Articles of Association (initial founding documents) […]
October 15, 2012

Tax relief on transfer of residential property from a trust or company or close corporation to individuals

In our September 2009 Newsletter we discussed in detail the issue of the tax relief provided by paragraph 51 of the Eighth Schedule to the Income […]
October 15, 2012

Betalingsverwysings vir elektroniese betalings aan die SAID

Ons vind toenemend dat foutiewe betalingsverwysings gebruik word wanneer elektroniese betalings aan die Suid-Afrikaanse Inkomstediens (“SAID”) gemaak word.  Omrede die SAID dan die betaling na die […]
October 15, 2012

Payment references for electronic payments to SARS

We are increasingly finding that incorrect payment references are used when electronic payments are made to the South African Revenue Service (SARS). Because SARS then allocates […]
October 15, 2012

U maatskappy en sy Akte van Inlywing soos vereis deur die Maatskappywet nr. 71, 2008

Kragtens die nuwe Maatskappywet (Nr. 71, 2008) moet alle maatskappye hul huidige Akte van Oprigting en Statute (die aanvanklike stigtingsdokumente) vervang met ‘n enkele nuwe dokument, […]
October 15, 2012

Loslitdag-plakkerverkope: ‘n Terugblik

Noem die naam “ouditeur” of “rekenmeester” en mens sien gewoonlik in jou geestesoog ‘n prentjie van ‘n valerige mannetjie of vroutjie, met ‘n bril, weggekruip agter […]
October 15, 2012

Casual day sticker sales in retrospect

Mention the name “auditor” or “accountant” and in your mind’s eye you normally see a drab little man or woman, with glasses, hidden behind stacks of […]
September 18, 2012

Ons dienste en die koste daaraan verbonde

“Hoeveel sal ‘n oudit kos?” “Hoeveel gaan julle ons vra om ‘n stel finansiële state op te stel?” “Hoeveel vra julle vir ‘n belastingopgawe?”      […]
September 17, 2012

Our services and the costs involved

“What will an audit cost?” “What will you charge us to compile a set of financial statements?” “What do you charge for a tax return?” “Our […]
September 16, 2012

A surprise visit to London and the Paralympics for one of our staff

Neasa May, one of our first-year clerks, was a participant in the Educational Development Programme of the Erinvale Care and Help Organisation (ECHO) during her graduate […]
September 16, 2012

Ons verjaardagviering en die vrou daarin!

Ongeloof.  Opwinding.  Aanvanklik versigtige teëkanting. Dit was oorwegend die drie reaksies wat ontlok is deur ‘n uitnodiging aan ons personeel met die gepaardgaande versoek dat almal […]
September 16, 2012

SARS cheque payments and other payment rules

Taxpayers are reminded that, as reported in our July Newsletter, banks no longer accept cheques exceeding R500 000 in value. They will also not accept so-called […]
September 16, 2012

SAID-tjekbetalings en ander betalingsreëls

Belastingbetalers word daaraan herinner dat, soos in ons Julie-nuusbrief berig is, banke nie langer tjeks vir bedrae groter as R500 000 aanvaar nie. Hulle aanvaar ook […]
August 17, 2012

Casual day stickers in support of Aanhouwen

As in the past Aucamp Scholtz Lubbe will this year be closely involved with the national Casual Day initiative in cooperation with Aanhouwen and Green Spot […]
August 17, 2012

Plakkers vir Loslitdag ter ondersteuning van Aanhouwen

Soos in die verlede sal Aucamp Scholtz Lubbe hierdie jaar nou betrokke wees by die nasionale Loslitdag-inisiatief, in samewerking met Aanhouwen en Green Spot Marketing. Plakkers […]
August 17, 2012

Please take note!

ADDRESSES ON INCOME TAX RETURNS In December 2008 the South African Revenue Service (SARS) published a list of compliance offences which make it difficult for them […]
August 17, 2012

Neem asseblief kennis!

ADRESSE OP  INKOMSTEBELASTINGOPGAWES Die Suid-Afrikaanse Inkomstediens (SAID) het in Desember 2008 ʼn lys gepubliseer van nakomingsoortredings wat dit vir hulle moeilik maak om hul plig as […]
July 11, 2012

Tax: what is new?

THAT TIME OF YEAR AGAIN: TAX FILING SEASON HAS STARTED The 2012 tax filing season started on 1 July and we are preparing for the completion […]
July 11, 2012

Provisional tax

Clients who are provisional taxpayers and whose tax year ends on the last day of February are reminded that their first provisional tax return for the […]
July 11, 2012

Notules van direksievergaderings

Kliënte word herinner aan die wetlike vereistes rakende direksievergaderings soos bepaal in Art. 73 (6), (7) en (8) van die Maatskappywet, 71, 2008. Die Wet vereis […]
July 11, 2012

Minutes of board meetings

Clients are reminded of the legal requirements relating to board meetings as stipulated in Art. 73 (6), (7) and (8) of the Companies Act, 71, 2008. […]
July 11, 2012

Personeelnuus

NUWE AANSTELLINGS Elizabeth Marais het gedurende Mei by ons aangesluit as Debiteureklerk. Marcel Rose sluit gedurende Julie by ons aan as Belastingnakomingskonsultant.  Sy het baie ervaring […]
July 11, 2012

Voorlopige belasting

Kliënte wat voorlopige belastingbetalers is en wie se belastingjaar op die laaste dag van Februarie eindig word daaraan herinner dat hul eerste voorlopige belastingopgawe vir die […]
July 11, 2012

Van die direksie – Julie 2012

Hier by Aucamp Scholtz Lubbe kyk ons terug oor die eerste ses maande van 2012 en ons is trots om te kan sê dat ons as […]
July 11, 2012

From the directors – July 2012

Here at Aucamp Scholtz Lubbe we are looking back on the first six months of 2012, and we are proud to say that our firm is […]
July 11, 2012

Registration of business names not compulsory yet

The Companies and Intellectual Property Commission (CIPC) has issued a public notice to provide clarity on when the compulsory registration of business names as provided for […]
June 13, 2012

Transfer pricing amendments: Do not risk a SARS audit

Certain recent amendments to the transfer pricing provisions in section 31 of the Income Tax Act No. 58 of 1962 (as amended), sound  a note of […]
June 13, 2012

Enhance your ASL experience through social networking

Social networking, i.e. the act of using the wide variety of Internet-based and mobile-based methods of communication called social media, has become almost a way of […]
June 13, 2012

Inkomstebelastingsertifikate: Individue

Inkomstebelastingsertifikate word tans deur mediese fondse en finansiële instansies aan individuele belastingbetalers gestuur ten opsigte van die Februarie 2012 belastingjaar. Bewaar asseblief hierdie sertifikate aangesien ons […]
June 13, 2012

Income tax certificates: Individuals

Income tax certificates are currently being sent by medical aid funds and financial institutions to individual taxpayers in respect of the February 2012 tax year. Please […]
June 13, 2012

Talentvolle leerlingrekenmeesters benodig

Ons is tans besig met die werwing van leerlingrekenmeesters vir 2013. As jy oor die nodige kwalifikasie beskik, passievol is oor jou gekose beroep en graag […]
June 13, 2012

Gesonde balans word aangemoedig

Aucamp Scholtz Lubbe se gemeenskapsbetrokkenheid, soos dit onder andere uiting vind in sy borgskap van die Aanhouwen-gholfdag, het ‘n interne eweknie in sy aanmoediging van personeel […]
May 4, 2012

Groot suksesse van driemanskap bring blydskap

Die suksesvolle akademiese resultate van drie van ons werknemers in die pas afgelope Kwalifiserende Eksamens ter kwalifisering as Geoktrooieerde Rekenmeester, het groot blydskap gebring. Johan Coetzee, […]
May 4, 2012

Performance measurement

Measuring and managing the performance of your company entails you pulling away from your daily routine, standing back and assessing the bigger picture.  When you stand […]
May 4, 2012

Werkgewers PASOP!

Amptelike rentekoers vir byvoordele by SAID Die amptelike rentekoers van die Suid-Afrikaanse Inkomstediens (“SAID”) word gebruik in die berekening van byvoordele wat deur werkgewers aan werknemers […]
May 4, 2012

Employers BEWARE!

Official interest rate for fringe benefits at SARS The official interest rate of the South African Revenue Services (“SARS”) is being used in the calculation of […]
May 4, 2012

Dividendbelasting en houermaatskappye

Die nuwe dividendbelasting het in werking getree op 1 April 2012 en het die vorige Sekondêre Belasting op Maatskappye (‘SBM’) vervang.  Die verhoging in die dividendbelastingkoers […]
May 4, 2012

ASL Aanhouwen gholfdag 2012

Ons het weer, soos gebruiklik, op Donderdag 22 Maart 2012 as hoofborg opgetree by die gholfdag wat ten bate van die Aanhouwen Sentrum vir volwasse verstandelik […]
April 4, 2012

Budgeting and its practical relevance

When one starts a small business there are two motivating factors: the hope that the business will yield a profit, but more importantly, it is an […]
April 4, 2012

Requirements for declaring a dividend

A recent development has been the implementation of The Companies Act 71 of 2008. This act is an improvement on the previous legislation and imposes more […]
April 4, 2012

Round Robin Resolutions

The Companies Act of 2008 introduces flexibility regarding the manner and form of both directors and shareholders meetings, that represents a more practical approach to formal […]
April 4, 2012

Employee Tax reconciliation & administration – some important comments

As ignorance of the law is no excuse, and as we truly have our clients’ best interests at heart, we deem it necessary to highlight some […]
April 4, 2012

Salarislas hoef geen meulsteen te wees nie.

Behoorlike salarisadministrasie stel uitsonderlik hoë eise aan werkgewers. Daarom is die uitkontraktering van hierdie noodsaaklike en veeleisende funksie vir talle werkgewers ’n sinvolle en kostedoeltreffende alternatief. […]
April 4, 2012

Increase in capital gains tax inclusion rate

Together with the increase in the dividend tax rate from 10% to 15%, the increase in the capital gains tax (CGT) inclusion rate was one of […]
March 26, 2012

PAIA deadline extension merely a breather

The qualified extension of the deadline for compliance with the Promotion of Access to Information Act (PAIA) merely a day before its expiry certainly was to […]
March 26, 2012

Christa Mouton word direkteur, én mevrou

Die nuus dat Christa Mouton, sedert begin verlede jaar ouditbestuurder in ons maatskappygeledere, met ingang van 1 Maart vanjaar bevorder is tot direkteur van Aucamp Scholtz […]
March 26, 2012

Personeelnuus

Aanstellings Ons jongste personeelaanstellings is Jana Burger (bestuurder menslike hulpbronne), Sonja Theron (boekhouer), Ilse Opperman (belastingnakomingsbeampte), Sonja Viljoen (Administrateur van ASL Trust), Neil Coetzee (kleinsakebestuurder), en […]
March 26, 2012

Directors could be liable for company’s tax debts

Although companies or close corporations, as legal entities in their own right, bear the responsibility of debts incurred, and although directors, shareholders and members of these […]
March 26, 2012

IRP6-vorm verander met nuwe omsetveld

‘n Wysiging aan die SAID se opgawevorm vir die betaling van voorlopige belasting (IRP6) het in Desember 2011 van krag geword. Hiervolgens is ’n nuwe omsetveld […]
March 26, 2012

Jan Taks stel strenger oor mediese aftrekkings

Die SAID se jongste belastinggids oor die aftrekking van mediese uitgawes lê streng en omvattende riglyne neer vir mediese uitgawes wat voortaan as belastingaftrekbaar geag sal […]
March 26, 2012

SAID draai krane stywer met nuwe opgawe

Die voltooiing en indiening van ’n nuwe, aanvullende belastingverklaring – bekend as IT14SD – is Suid-Afrikaanse maatskappye en beslote korporasies se voorland ingevolge ’n besluit van […]
March 26, 2012

Die nuwe Maatskappywet, Wet 71 van 2008

Onsekerheid bestaan steeds in die sakewêreld oor die praktiese wisselwerking tussen maatskappye se aktes van inlywing en die nuwe Maatskappywet, 71 van 2008, wat op 1 […]
March 26, 2012

Dividends Tax replaces STC

Secondary Tax on Companies, known as STC in business circles, shall be replaced with Dividends Tax as from 1 April this year. While Dividends Tax shall […]
March 26, 2012

Die bloed vloei weer

Een van die maniere waarop Aucamp Scholtz Lubbe voortbou op die lank gevestigde verbintenis tot gemeenskapsdiens is die gereëlde beskikbaarmaking van sy perseel aan die Wes-Kaapse […]
March 26, 2012

Back(log) into the future

Hope in the South African business world that the debilitating backlog in company registrations was about to be eradicated, was dealt a serious blow in January […]
March 26, 2012

Ekonomiese tsunami vereis vindingrykheid

Die omvang van die finansiële krisis waarin die wêreld gedompel is, is vinnig besig om ook vir Suid-Afrikaners ’n werklikheid te word. Dit is voorwaar nie […]
March 26, 2012

Economic tsunami calls for ingenuity

The magnitude of the monetary crisis that has hit the world, is fast beginning to become a reality among South Africans. Indeed, it is not just […]