Key Takeaways • A full sale isn’t the only way to realise value from a business. Preference shares let an owner extract value or bring in investor capital while retaining ordinary equity and operational control. • Section 8E of the Income Tax Act 58 of 1962 can...
Key Takeaways • The Companies Act 71 of 2008 sets a compliance floor that applies to every registered company, but professional bodies layer separate, sector-specific obligations on top of it. • These additional obligations often attach personally to an individual,...
Key Takeaways • A dormant company still generates real obligations: annual returns, beneficial ownership updates, and SARS filings don’t stop because trading has. • Voluntary deregistration under the Companies Act 71 of 2008 is a controlled, director-initiated...
Key Takeaways • CIPC records for directors, registered office, postal address, auditor, financial year-end, and MOI amendments must be kept current, not just accurate at incorporation. • Director changes must be filed with CIPC within 10 business days, using form...
Belangrike takeaways • 'n UBO is die natuurlike persoon wat uiteindelik 'n maatskappy direk of indirek besit of beheer. Juridiese persone kan nie UBO's wees nie. • Die 51%-drempel geld vir alle verklaarde belange; die som van alle verklaarde belange moet 100% bereik. • Effektiewe...
Sleutelafhalings • Sedert 1 Julie 2024 het CIPC 'n harde stop afgedwing: maatskappye en persoonlike maatskappye kan nie jaarlikse opgawes indien sonder 'n huidige Verklaring van Voordelige Eienaarskap (VE) nie. • VE moet ingedien word binne 30 werksdae na 'n maatskappy se herdenkingsdatum elke...
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