Foreword
As we navigate the dynamic landscape of 2025, South Africa finds itself at a crucial juncture, with several key issues influencing the business environment. From the ongoing deliberations within the Government of National Unity surrounding the national budget to shifts in the country’s fiscal policy, these developments are shaping the financial and corporate landscape in […]
Voorwoord
Soos ons die dinamiese landskap van 2025 navigeer, bevind Suid-Afrika hom op ‘n deurslaggewende kruispad, met verskeie sleutelfaktore wat die sake-omgewing beïnvloed. Van die voortgesette besprekings binne die Regering van Nasionale Eenheid oor die nasionale begroting tot verskuiwings in die land se fiskale beleid, vorm hierdie ontwikkelings die finansiële en korporatiewe landskap op diepgaande maniere. […]
IT3(t) verklarings: Wat u moet weet
Die Suid-Afrikaanse Inkomstediens (SAID) het die nuwe IT3(t)-indieningsvereistes ingestel as deel van sy voortdurende pogings om deursigtigheid te bevorder en belastingnakoming te verbeter, spesifiek in die trust-omgewing. Hierdie vereistes is daarop gemik om leemtes in die verslagdoening van sekere finansiële inligting, veral dié wat verband hou met uitkerings aan begunstigdes, aan te spreek. Wat is […]
IT3(t) declarations: What you need to know
The South African Revenue Service (SARS) has introduced the new IT3(t) submission requirements as part of its ongoing efforts to enhance transparency and improve tax compliance, particularly within the trust environment. These requirements are designed to address gaps in the reporting of certain financial information, especially those related to distributions to beneficiaries. What is IT3(t) […]
Waarom is ‘n testament belangrik?
Om ‘n testament te hê? Of om nie ‘n testament te hê nie? Dit is die vraag. Nee, nie regtig nie. Of jy nou een-en-twintig of een-en-negentig is, in jou eerste werk of die laaste stadiums van aftrede, getroud of ongetroud, kinders het of nie kinders het nie, geen afhanklikes het of baie afhanklikes het […]
ASL Midjaarfunksie
ASL se tradisionele midjaarfunksie het Vrydag, 2 Augustus by De Blaauwe Kitchen by Blaauwklippen Wynlandgoed plaasgevind. Die doel van die midjaarfunksie is tweeledig – eerstens om ASL se verjaarsdag op 1 Augustus te vier, en andersins om die span te inspireer en te motiveer vir die laaste deel van die werksjaar, wat ook die besigste […]
ASL at Stellenbosch University Career Fair 2024
On 6 August, ASL proudly participated in Stellenbosch University’s annual Career Fair, engaging with a dynamic group of aspiring graduates eager to embark on their professional journeys. Our team connected with talented students, sharing insights about the exciting SAICA, SAIPA and CIMA graduate programmes available at ASL. We were impressed by the enthusiasm and potential […]
Did you know? Five Xero features to boost your efficiency
Xero is more than just accounting software; it is a powerful tool that can significantly enhance your efficiency and accuracy in managing your finances. Here are five essential features you may not know about, designed to streamline your workflow: 1. Xero’s VAT201 function Did you know that you can file your VAT returns directly from […]
Voordelige eienaarskap: Wat is nuut en relevant
Op 1 April 2023 het die Companies And Intellectual Property Commission, (CIPC), sy Voordelige Eienskaarskapregister bekend gestel. Hierdie register vereis dat alle korporatiewe entiteite wat by die CIPC geregistreer is – insluitend private maatskappye, beslote korporasies, nie-winsgewende maatskappye, staatsbeheerde maatskappye, persoonlike aanspreeklikheidsmaatskappye en publieke maatskappye – hul voordelige eienaarskapverklarings indien. Hierdie vereiste spruit voort uit […]
Beneficial ownership reporting: What is new and relevant
On 1 April 2023, the Companies and Intellectual Property Commission (CIPC) launched its Beneficial Ownership Register. All corporate vehicles registered with the CIPC – including private companies, close corporations, non-profit companies, state-owned companies, personal liability companies, and public companies – are required to file their beneficial ownership declarations. This requirement stems from the General Laws […]