Kleinsake-eienaars: Moenie die nuwe voldoeningsvereistes ignoreer nie

Klein sake het beperkte hulpbronne en om hierdie hulpbronne te optimeer, is ʼn balanseertoertjie. Die rol van voldoening is deel van hierdie balanseertoertjie.

Hierdie vereistes het meer geword na gelang nuwe wette in werking getree het saam met ander regulasies, soos SEB (BEE) en FISW (FICA), wat ook in ag geneem moet word.

Colenbrander Inc., ʼn professionele rekenmeestersfirma in KwaZulu-Natal, maan dat mens baie versigtig moet kyk na die gevolge as wette en regulasies nie nagekom word nie.

“Dis nie ʼn verskoning om te sê jy was nie bewus van die vereistes nie,” sê Gary Banfield, ʼn direkteur by Colenbrander Inc. “Die onus rus op die besigheid om moeite te doen om te verstaan wat hy moet weet. Die boetes is swaar. Dis makliker om te voldoen.”

Gaan die Gids tot Sakevoldoening en Wetgewing na, wat die volgende insluit:

  • Bedryfregistrasie

Registrasierade, professionele verenigings en bedryfsorganisasies bestaan om professionalisme in verskeie bedryfsektore te bevorder. Oor die algemeen stel hierdie liggame professionele standaarde, moedig voortgesette professionele ontwikkeling aan, neem deel aan nasionale en globale inisiatiewe, konsulteer met sake-, regerings- en opvoedkundige instellings, en bied onderrig en opleiding. Daar kan wetlik van jou vereis word om by ʼn bedryfsvereniging aan te sluit, na gelang van die sektor waarin jy is.

  • Soneringswette

As jy ʼn eenpersoonsaak bedryf, nie personeel het nie en nie kliënte het wat gereeld jou perseel besoek nie, hoef jy nie om sakehersonering aansoek te doen nie. As jy egter kliënte, verskaffers en personeel gaan hê wat gereeld aankom, sal jy waarskynlik ʼn hersoneringsaansoek moet indien aangesien jou huis in ʼn residensiële area geleë is en dus nie vir besigheidsdoeleindes gesoneer is nie. Die aansoek kan wetlik en tegnies ingewikkeld wees, en dit is dus raadsaam om ʼn prokureur te raadpleeg.

  • Nuwe standaarde vir rekeningkundige verslagdoening

As jou besigheid geoudit moet word, moet jy daarvan bewus wees dat nuwe standaarde in 2019 in werking getree het. Die belangrikste hiervan is Inkomste uit Kontrakte met Kliënte. Na gelang van jou besigheid, kan dit die manier waarop jou maatskappy inkomste as sodanig erken (soos konstruksie- en telekommunikasiebedrywe) fundamenteel verander en, selfs al gebeur dit nie, kan die openbaarmakingsvereistes in die aantekeninge by jou jaarlikse finansiële state (JFS) verander. Hierdie aantekeninge sal byvoorbeeld ʼn uitwerking hê op bonusskemas wat op verkope berus, en wat dalk verander sal moet word. Dit sal ʼn uitwerking hê op hoe jy vergoeding in die jaarlikse finansiële state (JFS) openbaar en kan op sy beurt weer ʼn impak hê op hoeveel bykomende belasting jou personeel moet betaal. Dít sal op sy beurt jou LBS (lopende betaalstelsel) verander en deurrol na die EMP 201 en EMP 501 (maand- en jaarverdiensteverklarings aan SAID).

  • Openbaring van direkteure en beamptes se vergoeding

Die Kommissie vir Maatskappye en Intellektuele Eiendom (KMIE)) het onlangs ʼn waarskuwing uitgereik ten effekte dat die Maatskappywet se openbaarmakingsvereistes rakende die vergoeding van direkteure en voorgeskrewe beamptes nie altyd korrek nagekom word nie. Die kennisgewing waarsku besighede dat dit ʼn belangrike area van bestuur en deursigtigheid is – versuim om te voldoen kan uitloop op ʼn ondersoek van jou maatskappy.

Die nuwe Maatskappywet wat op 1 Mei 2011 in werking getree het, het verskillende vlakke van versekering vir verskillende kategorieë van maatskappye ingestel. Baie maatskappye wat vir vrystelling kwalifiseer, het egter om bestuursredes verkies om geoudit te word. ʼn Oudit van die maatskappy sal die maatskappy se direkteure help om hul pligte en verantwoordelikhede beter na te kom.

ʼn Oudit beperk die risiko van wesenlike wanverklaring, ongemerkte foute en onnoukeurigheid in ʼn maatskappy se finansiële jaarstate en gee terselfdertyd ʼn onafhanklike assessering van die besigheid se interne finansiële beheerstelsels. Dit verseker ook die gehalte van finansiële state, wat aan belanghebbendes bykomende gemoedsrus gee.

Met dank: Solidariteit Wereld – Deur Anja van den Berg

Publiseer: 31 Julie 2019

August 14, 2019

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