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 future for everyone in a major way. But what is cryptocurrency and blockchain? Per the online dictionary: A cryptocurrency is a digital currency in which encryption techniques are used […]
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 en hoë standaarde van korporatiewe bestuur aan te moedig. Gedurende die bestaan van die Maatskappywet 63 van 1973 (“die ou Wet”) was die pligte en verantwoordelikhede van direkteure wel […]
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 by die “Companies and Intellectual Property Commission” (“CIPC”) in te dien. Tesame met die jaarlikse CIPC-opgawe, moet ’n stel van die maatskappy se finansiële state of die “Financial Accountability […]
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 bly van alle nuwe verwikkelinge en dateer ons ons kennisbank deurlopend op met enige verwikkelinge by die SAID. Dit is om te verseker dat kwaliteit diens gelewer word aan […]
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 of a buy and sell policy or facilitation of a business restructuring process, for instance. Initiating negotiations during a sale of business transaction, probably remains the most common business […]
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 when the exiting shareholder was also a company, in which case the proceeds from the transaction would be deemed as a dividend. In terms of the provisions of the […]
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 work tasks, take pride in the work they deliver and persist despite challenges they may face. This ideal scenario is termed “employee engagement”, a recent buzz word in the […]
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 is om met inspanning hul take te verrig, trots te wees op die werk wat hulle lewer en te volhard ten spyte van uitdagings waarvoor hulle te staan kom. […]
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 to submit an EMP501 declaration which reconciles the taxes collected from employees with the monies paid to SARS and the total tax value of employees, income tax certificates (IRP5), […]
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 vereis om ’n EMP501-verklaring in te dien. Hierdie verklaring rekonsilieer die belasting wat van werknemers ingesamel is met die geld wat aan die SAID betaal is en die totale […]