ASL verjaarsdag
Op Donderdag, 01 Augustus, het ons ASL se 21ste bestaansjaar gevier met ‘n gesellige funksie by De Warenmarkt in Stellenbosch. Volgens ware ASL tradisie het almal heerlik gekuier, gelag en gesellig saam gekuier. Ons deel graag ‘n paar foto’s van die geleentheid met julle. Op die volgende 21 jaar!
Finansiële emigrasie
Hierdie artikel volg op ons vorige artikel rakende belasting op buitelandse indiensnemingsinkomste (meer algemeen bekend as “expat tax”). Daar is ‘n algemene wanpersepsie dat, ten einde nie as ‘n inwoner vir belastingdoeleindes in Suid-Afrika geag te word nie, dit nodig is om finansieel uit Suid-Afrika te emigreer. Finansiële emigrasie (FE) kan plaasvind wanneer ‘n Suid-Afrikaanse […]
Pligte van ‘n Eksekuteur
Die testateur nomineer normaalweg ‘n eksekuteur in sy testament. Alhoewel die testateur enige persoon as eksekuteur kan nomineer in sy testament, is dit die Meester van die Hoë hof wat die aanstelling moet bekragtig deur die uitreiking van ‘n Eksekuteursbrief. Alvorens die Meester van die Hoë hof egter die aanstelling sal bekragtig moet die hof […]
SARS scams and fake e-mails
With the filing season officially open and many taxpayers expecting possible refunds, it is unfortunately also a great opportunity for criminals to obtain personal details of taxpayers in order to commit fraud. Taxpayers randomly receive false emails made to look as if these e-mails were sent from SARS. These are fraudulent e-mails aimed at enticing […]
When does the National Credit Act apply?
The objective of the National Credit Act No. 34 of 2005 (“the Act”) is, amongst other, to: promote the social and economic well-being of South African residents; to promote a fair, transparent, competitive, sustainable, responsible, effective and accessible credit market; and to protect consumers. The onus is on credit providers to ensure compliance with the […]
Wanneer is die Nasionale Kredietwet van toepassing?
Die doelwit van die Nasionale Kredietwet Nr. 34 van 2005 (“die Wet”) is om: die sosiale en ekonomiese welsyn van Suid-Afrikaners te bevorder; om ‘n billike, deursigtige, mededingende, volhoubare, verantwoordelike, effektiewe en toeganklike kredietmark te bevorder; en om verbruikers te beskerm. Die onus is op kredietverskaffers om te verseker dat daar aan die vereistes van […]
How do you exit your business
Preparing yourself and your business for your inevitable exit from that business, whether by choice or fate, is one of the most neglected aspects we see in small and medium enterprises. That being said, we believe an exit strategy is critical not only in ensuring you achieve the best possible sale price on eventual exit, […]
Real-time data and the effect on decision making
Decision making is a core component in our daily processes and is a very important function of management. Management who are part of planning, organising and coordinating constantly need to make informed decisions to ensure that the business utilises their resources in the most effective way, objectives are achieved, and the business grows to reach […]
Corporate Governance – Dividends
A dividend is the distribution of a reward from a portion of the company’s earnings and is paid to a class of its shareholders. Dividends are decided and managed by the company’s board of directors, though they must be approved by the shareholders through their voting rights. Dividends can be issued as cash payments, shares, […]
Testamente en Egskeiding
Die Wet op Testamente, 7 van 1953, (verder na verwys as die Wet), bepaal die formele vereiste vir die uitvoering van ‘n geldige testament. Dit bevat verder ‘n artikel wat handel oor die situasie wanneer iemand kort na ‘n egskeiding te sterwe sou kom. Artikel 2B van die Wet stipuleer soos volg: “Indien iemand te […]