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Waar om te begin met ‘n nuwe besigheid?

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Eerstens, moet Louis verstaan dat om ‘n besigheid te bedryf nie speletjies is nie en dat hy ‘n behoorlike besigheidsplan moet ontwikkel in terme waarvan hy die besigheid sal aanpak. ‘n Besigheidsplan sal ook baie belangrik wees indien hy wil aansoek doen om finansiering of selfs ‘n vennoot wil intrek by die besigheid. Dit sluit verder in dat hy sekerheid moet kry rakende die inhoud van die huurkontrak vir die perseel en of opsies vir hernuwing beskikbaar is. ‘n Bankrekening is noodsaaklik vir die dryf van `n besigheid en Louis sal `n rekening moet oopmaak sodra hy ‘n besluit oor die aard van die besigheidsentiteit gemaak het.

Volgende moet daar ondersoek ingestel word of daar enige lisensies of permitte benodig word vir die dryf van sy besigheid. Sekere tipes besighede wat verband hou met byvoorbeeld die verkoop van drank, kos, gesondheidsorg, vars produkte, dobbel ens. benodig ‘n lisensie om wettiglik te mag handel dryf. Dis belangrik dat hierdie vereistes vroeg geïdentifiseer word en die nodige aansoeke ingedien word aangesien geen handel sonder sodanige lisensie(s) gedryf kan word nie.

Louis moet ook besin oor die tipe entiteit waardeur hy die besigheid gaan bedryf. Daar is verskillende opsies beskikbaar en sy keuse kan belangrike gevolge vir homself en sy besigheid inhou. Die mees algemene besigheidsopsies vir Louis om te oorweeg is die volgende:

Eenmansaak (1 eienaar)

Hierdie opsie, soos die naam aandui, mag relevant wees waar Louis gaan handel dryf in sy eie naam. Hy kan steeds ‘n besigheidsnaam gebruik, maar die besigheid vestig in Louis as persoon en nie in ‘n aparte regsentiteit nie. Hierdie is die eenvoudigste vorm van ‘n besigheid en benodig weinig om van die grond af te kom. Die inkomste van ‘n eenmansaak word as die persoonlike inkomste van die besigheidseienaar geag en die eienaar word in sy persoonlike naam belas. Die grootste risiko by hierdie vorm van besigheid is die feit dat indien die besigheid sou faal die besigheidseienaar volle aanspreeklikheid vir die besigheid se laste sal dra en kan die krediteure beslag lê op die persoonlike bates van die eienaar. Hierdie besigheidsvorm kan ook nie verdere vennote insluit nie maar werknemers kan wel aangestel word. Opsies vir finansiering sal ook afhang van die omvang waarvoor die eienaar persoonlik sal kwalifiseer.

Vennootskap (2 – 20 vennote)

‘n Vennootskap onstaan waar 2 of meer vennote (tot maksimum van 20) saamspan om handel te dryf of ‘n besigheid of professie te beoefen. Alhoewel die vennootskap dikwels hanteer word asof dit ‘n aparte entiteit is, is dit in wese nie ‘n aparte regspersoon nie en word elke vennoot in sy eie naam belas vir sy gedeelte van die vennootskap se winste. ‘n Vennootskap kan maklik tot stand gebring word en ‘n vennootskapsooreenkoms kan opgestel word om die verhouding tussen die vennote en elkeen se bydrae tot die vennootskap te reël. Omdat daar meer as een vennoot is, kan hierdie vorm van besigheid finansieel sterker wees as die eenmansaak en die kragte van verskeie vennote kombineer om ‘n sukses te maak van die besigheid. Tog bly elke vennoot aanspreeklik vir die verpligtinge van die besigheid en kan die ondeurdagte optrede van een vennoot rampspoedige gevolge vir elke vennoot inhou. Hierdie vorm van besigheid word dikwels aangetref by professionele professies soos prokureurs, argitekte ens.

‘n Privaat maatskappy

‘n Privaat maakskappy word beskou as ‘n aparte regsentiteit wat bestaan onafhanklik van sy lede en sy regte en verpligtinge is sy eie. Die entiteit word ook as ‘n aparte belastingpligtige hanteer. Die eienaars van ‘n privaat maatskappy is sy aandeelhouers en die maatskappy word deur sy direkteure bestuur. Die aandeelhouers hoef nie, maar kan ook die direkteure (bestuurders) van die besigheid wees. Voordele van die privaat maatskappy sluit onder andere in die beperkte aanspreeklikheid van die aandeelhouers ten opsigte van die verpligtinge van die maatskappy asook die kontinuïteit en eenvoudige wyse van oordrag van die besigheid aangesien dit nie gekoppel word aan die eienaars nie maar aan die entiteit self. Die oprigting, bestuur en funksionering van die maatskappy word gereël deur die die Wet op Maatskappye van 2008 wat die bestuur van hierdie entiteitsvorm meer kompleks en duurder kan maak as die ander hierbo genoem.

Die besluit oor die mees toepaslike tipe besigheidstruktuur is een van die besluite wat nie sonder regs- en selfs belastingadvies geneem moet word nie. Verdere implikasies rondom die aantal lede, finansiering, administrasie koste, besigheidskontinuïteit en insolvensie is ook aspekte wat bespreek moet word in die aanloop tot jou besluit. 

Nadat Louis die toepaslike entiteit vir sy nuwe besigheid gekies het moet hy ook kyk na die volgende belastingverpligtinge (dit mag wissel afhangend van die tipe entiteit):

  • Registreer by die Ontvanger van Inkomste vir die betaal van inkomstebelasting, werknemersbelasting en ook vaardigheidsontwikkelingsheffings ten opsigte van sy werknemers.
  • Indien hy verwag dat sy omset waarskynlik R1 miljoen per jaar gaan oorskry, word hy verplig om vir BTW te registreer. ‘n Persoon kan ook vrywillig vir BTW registreer indien hy verwag dat sy omset meer as R50 000 maar minder as R1 000 000 per maand gaan wees.

Louis se besigheid mag selfs kwalifiseer vir sekere van die belastingvoordele wat die Ontvanger daarstel vir klein besighede en ‘n deeglike ondersoek na sy belastingverpligtinge is dus die moeite werd.

Werknemers is ‘n belangrike bate vir enige besigheid. Indien Louis dus werknemers gaan aanstel is dit nie net belangrik om vir hulle ‘n veilige werksomgewing te skep nie, maar ook om voorsiening te maak vir enige ongelukke of beserings wat mag plaasvind in die loop van hul werksverrigtinge. Gevolglik is dit belangrik dat Louis by die Beroepsbeserings en Vegoedingsfonds (“Fonds”) registreer, sodat sy werknemers beskerming kan geniet in die geval van enige beserings aan diens. Die eienaar is regtens verplig om, ongeag die grootte van ‘n besigheid, te registreer en om jaarlikse fooie aan die Fonds te betaal.

Louis moet ook by die Werkloosheidsversekeringsfonds (“WVF”) registreer. Indien ‘n werknemer ontslaan word of as gevolg van swangerskap of siekte nie daartoe instaat is om sy werksverpligtinge uit te voer nie, dien die WVF as ‘n tydelike toevlug vir werknemers. Alle werknemers wat meer as 24 uur per maand werk moet tot die WVF bydra. Werknemers en hul werkgewers betaal onderskeidelik elkeen 1% van die waarde van die werknemer se salaris aan die WVF. Dit is die werkgewer se verantwoordelikheid om die werknemers se bydra aan die WVF van sy salaris af te trek en dit aan die WVF te oor te betaal. 

Louis is verder verplig om dienskontrakte vir al sy werknemers op te stel wat die terme en voorwaardes van hul aanstelling duidelik uiteensit. Louis sal maandeliks salarisstrokies aan sy werknemers moet verskaf en sorg dat enige aftrekkings van hul salarisse reg hanteer word.

Noudat Louis sy entiteitsvorm gekies, sy registrasie verpligtinge nagekom en sy werknemers uitsorteer het, moet hy kyk na die bemarking van sy besigheid. Deur ‘n kenteken te laat ontwerp wat uniek gaan wees en sy besigheid gaan differensieer, voel Louis dat hy dadelik ‘n impak in die mark sal maak. Louis kan dus oorweging skenk of hy sy kenteken en besigheidsnaam as ‘n handelsmerk wil registreer om sodoende sy handelsnaam te beskerm en selfs ook gereed staan indien hy die besigheid moontlik later wil ‘franchise’.

Die bogenoemde neem in ‘n neutedop saam van die kernpunte wat in ag geneem moet word om ‘n klein besigheid te begin. Dit kan ‘n komplekse proses wees met gepaardgaande kostes, maar dis belangrik dat die regte stappe gevolg word om latere komplikasies te vermy. Raadpleeg ‘n kundige vir advies en sorg dat jy voorbereid is met die regte advies voordat jy jou nuwe besigheid begin.

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Do the T’s & C’s of your business comply with the Consumer Protection Act?

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The Act aims to protect the rights of the consumer and to promote a marketplace that is fair, accessible and sustainable. The terms and conditions of trade of a business must therefore create such a marketplace for the consumer and each business owner must ensure that its terms and conditions are in line with the Act.

The Act requires that these terms and conditions be made available to the consumer in plain and understandable language so that a consumer with average literacy skills can understand the information. Difficult and incomprehensible words and legal terms should be avoided to ensure that the terms and conditions are understandable to everyone. Any misleading use of language with the intention to deceive or confuse the consumer must be avoided.

All products supplied by your business are sold with an automatic warranty that the products are of good quality, free from any defects, safe and are reasonably suitable for the purpose for which they are sold. The consumer has the right to return a defective product or a product that does not meet the necessary standards required of that product. The consumer may return such a product within six months of the transaction for a replacement or repair of the product or a refund of the purchase price, and your terms and conditions may not contradict these provisions of the Act.

Businesses are further obliged to make provision in their terms and conditions for the return and refund to the consumer of the purchase price, where:

  • The consumer rescinded the transaction during a cooling off period of five business days following the purchase or delivery of goods (whichever is the later) through direct marketing. In this instance the goods must be returned at the consumer’s risk and expense.
  • The products supplied are defective or not of the standard or description as agreed to or don’t satisfy the intended purpose. The goods must be returned within ten business days at the supplier’s risk and expense.

Direct marketing occurs where a consumer is approached, either in person or by mail or electronic communication, for the purpose of promoting or offering to supply goods or services to a person or to request a person to make a donation of any kind for any reason. The consumer then has the right to rescind the transaction by notice to the supplier within five business days after the later date on which the transaction was concluded or the goods were delivered. The Act also regulates how direct marketing should occur and how your standard terms and conditions must be used to obtain the consent of your clients for direct marketing purposes.

These above examples are the tip of the iceberg of the requirements for each business in respect of its terms and conditions. Each business accordingly requires careful scrutiny of their specific relationship to consumers in order to develop appropriate terms and conditions which match the business’s unique circumstances and to determine which transactions fall within the scope of the Act.

It is suggested that each business obtain legal assistance in scanning its current terms and conditions and business practices to determine which areas need to be addressed. This is vitally important as a consumer may contest the terms and conditions of your business and challenge the validity of the transaction. A consumer may also approach a court to declare specific provisions or the entire agreement between the consumer and the supplier invalid. Act now and ensure that your contracting environment provides a consumer with a clear and fair environment within which the consumer can purchase and contract with your business.

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Intellectual Property Rights. Relevant to the small business owner?

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Intellectual property affords the owner similar proprietary rights as any other form of tangible property, movable or immovable, and is every bit as valuable, if sometimes not even more so. The rights to such intellectual property can be defined as those rights that are exclusively recognised with regards to creations of the mind, such as trademarks, copyrights, patents, designs, literary works, artistic works, etc.

Though most of us are not basement composers, garage software inventors or amateur novelists, intellectual property rights are still of great relevance and importance to us. In the sphere of business, for example, trade secrets are critical to many a business and often define the success of a business. Likewise the name of a business, or specific products and services are important to differentiating a business and creating value for it. These elements all contain potential intellectual property which the small business owner can protect through enforcement of his intellectual property rights.

From a marketing perspective, the brand (for example, the name, slogan, and logo) of a business is its most valuable asset. This is how the business and its products and services, and ultimately its marketability, is perceived by its clients. To protect this brand, a business can register a trademark and use such to distinguish its goods and services from similar goods and services in the market. This brand must be secured and protected in order to ensure that other businesses do not dilute or damage the positive selling power of the brand, and in this instance one form of protection can be the registration of a trademark.

A trademark is registered by filing an application at the Trademarks Office in Pretoria. Upon successful registration the trademark is indefinitely protected, subject to a renewal fee payable every ten years. A trademark provides a relative cost-effective form of protection for your intellectual property on an indefinite basis in comparison to other forms of intellectual property such a patents etc. A similar process can also be followed for the registration of patents and other forms of intellectual property. Once registration is complete the owner has access to various remedies if and when his intellectual property rights are infringed upon.

Situations where intellectual property rights can be used to protect the interests of a business, may for example be, where someone imitates the distinctive appearance or name of a business to mislead consumers or to piggy-back on the success of an already established brand. For example if a certain Dwayne Jones opens a hamburger restaurant with the name McDwayne’s with a clown as its brand ambassador, this may be a blatant infringement of the intellectual property rights of a well-known fast-food franchise.

In short, when it comes to small businesses and the protection of your assets, as you would have insurance for your buildings and vehicles, so to the registration of your intellectual property can be seen as insurance for your brand.

The steps in gaining such protection would commence by instructing an attorney to assist you with identifying the intellectual property elements of your business and where appropriate, commencing with the registration process to protect these elements. If a situation arises where your intellectual property is misused or damaged, your attorney can also advise you on how to go about protecting and enforcing your rights.

With difficult market conditions and fierce competition amongst small business for a portion of the market share, no business can afford bad publicity or loss of business due to intellectual property rights infringement. This may be the last thing that small business owners think about insuring or spending money on, but if left to chance it could cause far more financial damage than the cost of protecting these rights and justifies the effort in obtaining further advice.

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