Claiming Medical Expenses Without Penalties

SARS is levying penalties for over-claiming medical expenses.

This means that should you give your tax practitioner a figure and not have sufficient supporting documents which includes invoice AND proof of payment/receipt, the deduction will be reduced as well as a penalty levied on the adjustment amount.

See example below:

Amount on medical cert not covered by medical scheme R 5 000
Amount paid out of own pocket R 25 000
Total medical expenses R 30 000

Amendment of Memorandum of Incorporation

We hereby wish to notify you that the directors of Kirkman Lanfear Incorporated will be filing a notice of amendment to the Companies and Intellectual Property Commission with the intention of converting Kirkman Lanfear Incorporated from an Incorporated Company to a Private Company
in accordance with the provisions of Section 16 of the Companies Act 71 of 2008.

Tax Guide 2012 | 2013

Please download a copy of the 2012 | 2013 Tax Guide with our compliments by clicking the attachment link below:

Kirkman Lanfear Incorporated's Promotion of Access to Information Act (PAIA) manual

Please download our Promotion of Access to Information Act (PAIA) manual below:

Fee Structure 2012

Please download our 2012 fee structure:

Compliance with the new Companies Act

It is important for directors of companies and their advisers to understand the intricacies of the new Companies Act. This will help avoid substantial non-compliance that could result in criminal and civil consequences.

Please read the article published in the Accountancy SA (ASA) November 2011 edition, 'The Companies Act; Perhaps all company financial statements still need to be audited', by Professor Walter Geach CA(SA), BA LLB, MCom, FCIS.


We are pleased to announce that we have obtained Broad-Based Black Economic Empowerment (B-BBEE) certification. We qualified as a level four contributor with 100% recognition.

Please download a copy of the certificate below:

Promotion of Access to Information Act (PAIA)

You may remember an Act called the Promotion of Access to Information Act (PAIA)? Well like most Acts, they don't just go away. This is to remind you that by the 31st December of EACH year, you need to ensure you have submitted a revised version of your PAIA manual.

Another lovely bit of red-tape you may exclaim.

Anyway, here are the guidelines to assist with the development of your manual in terms of section 51.

In terms of s51 of PAIA, the head of a private body must:
- compile a s51 manual which is a roadmap of the company

New Companies Act - Detailed Guide

The guide is intended as an easy reference to the key aspects to the Companies Act, 2011 and the Companies Regulations, 2011 and the Companies Act, 2008 (read together). You can download the guide here, with our compliments.

New Companies Act - Memorandum of Incorporation

The Act requires all companies to convert their existing Memorandum and Articles of Association to a Memorandum of Incorporation (MOI). This document is intended to serve as a guideline to the drafting of a new MOI as required by the Act. You can download the guide here, with our compliments.