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 […]