We are a firm of Chartered Accountants, Auditors, Tax Consultants and Administration Staff  made up of dedicated people from various backgrounds, cultures and lifestyles.  This diversity has allowed us to break free of stereotypes and build a team overflowing with talent, experience and enthusiasm.  We are proud of who we are and how far we have come.

Tax Guide 2022/2023

This guide is a comprehensive and simple to understand overview of the South African Tax System.  It is designed to inform and assist individuals and entities in light of the number of tax changes proposed in the latest Budget Speech.  We suggest that you do not act solely on material contained in this guide as the nature of information is general and may in certain circumstances be subject to misinterpretation.  In addition, the budget proposals may not include all legislative adjustments which could be made in the near future.  Consequently, we recommend that our advice be sought when encountering any potentially problematic areas.

Download the PDF:  Aitken Lambert Elsworth – Tax Guide 2022 – 2023 Aitken Lambert Elsworth Tax Guide 2022

Tax Clearance Certificate

Our firm has complied with the provisions of Income Tax Act (1962), Value Added Tax Act (1991), Employees Tax (PAYE as contained within the Income Tax Act 1962), Skills Development Levies Act (1999) or Employment insurance Contributions Act (2002), as at the date of this certificate.

Download:  Aitken Lambert Elsworth – Tax Clearance Certificate (expiry 1 July 2022) ALE TCS 2021 (Expiry July 2022)

VAT Registration – VAT103

We are registered for Value-Added Tax in terms of the requirements set out by SARS.

Download:   Aitken Lambert Elsworth Inc – VAT Registration

BEE Verification Certificate

Our firm has been evaluated in terms of Section 9(1) of the Broad-Based Black Economic Empowerment Act 53 of 2003, using the ‘Qualifying Small Enterprise CA Sector Charter Scorecard’.  We have been granted Level 5 BEE Contributor status for the current period.

Download:  Aitken Lambert Elsworth Inc – BEE Certificate – Exp 2023.02.27

Promotion of Access to Information Act of 2000 (PAIA)

Under legislation passed in 2002, every business enterprise and public body must prepare a manual in terms of the above Act, publish this manual on its website (if they have one), and send it to the Human Rights Commission. The manual must set out details of the entity, records held by the entity, legislation governing the entity and other facts (aimed at achieving transparency and protecting the public).

Download:  Aitken Lambert Elsworth – PAIA Manual

IRBA – Independent Regulatory Board for Auditors

The IRBA is the statutory body controlling that part of the accountancy profession involved with public accountancy in the Republic of South Africa.  We are registered with this Board as a firm of registered auditors and are licenced to perform the assurance function.

Download:   Aitken Lambert Elsworth Inc – IRBA Registration Letter Aitken Lambert Elsworth – IRBA Registration letter

Employment Equity Report for 2021 – Successful

Our firm has successfully reported for the 2021 reporting period with the Department of Labour, and will therefore appear on the Employment Equity Public Register for 2021, that will be published by the Minister of Labour.

Download:   Aitken Lambert Elsworth Inc – Employment Equity Report (2021 Period) Employment Equity Report – (2021 period)

Director’s Guide

The information contained in this guide is a summary of some of the key issues affecting directors and officers of companies, and provides an overview of relevant legislation. Due to limitations in length of the guide, many aspects affecting the director and officer have not been covered. The role of a director is a challenging one, accompanied by onerous duties and responsibilities. With improving standards of corporate governance, directors are required to be more and more accountable, transparent and responsive to stakeholders and to society. Download: Aitken Lambert Elsworth – Directors Guide – 2018 Digital

Trust’s Guide

In spite of the ongoing uncertainty about how trusts will be taxed in South Africa in the future, trusts remain a very useful estate planning tool and are widely used for a number of purposes. However, if a trust is not formed or administered correctly, it can create a nightmare that acts against the very reason for forming it in the first place. Anyone thinking of setting up a trust need not only to make sure that they are creating a valid legal structure, but also to understand the nature of the trust, the duties of trustees, and the rights of beneficiaries. This guide is designed to help anyone involved with a trust understand the key elements of forming and administering a trust in South Africa.

Download: Aitken Lambert Elsworth 2018 – Trust Guide – Digital

Estate’s Guide

This guide is intended as an easy reference, guide for the estate planner, and anybody involved in estate planning. The information contained herein is a summary of some of the key estate planning principles. Estate planning touches on many areas, and involves not only planning for death, but also planning during your lifetime – from financial planning health planning, matrimonial property regime planning, income tax and business planning, to offshore and retirement planning – all of which should form part of any comprehensive estate planning exercise. The main thrust of this guide is to provide the estate planner with an overview on how to plan his estate during his lifetime, with the primary goal of transferring his wealth to his beneficiaries, so that they receive the maximum benefit.

Download: Aitken Lambert Elsworth 2018 – Estate Planning Guide – Digital