Terms and Conditions of Services Tendered
Terms and Conditions of Services Tendered
BRUCE LAISTER
Last Update 10 months ago
1. Terms and conditions
1.1 The terms and conditions set out below are accepted by any client once services have been agreed upon by BC Accounting Services (Pty) Ltd (hereafter BCAS) and the client.
1.2 These are subject to change without notice.
1.3 The terms and conditions will be available on the BCAS website and will be updated from time to time.
1.4 These terms and conditions are considered read by the client without confirmation of such.
1.5 Connected person(s) is a person(s) or company acting on behalf of BCAS under direct instructions from BCAS management
1.6 BCAS includes any management, employee or connected person.
1.7 The opinions of people regarding BCAS and its staff or connected people, may not be the same as BCAS official opinion. BCAS do not hold responsibility for such opinions.
1.8 All terms and conditions are considered read and accepted if any communication is had with BCAS.
2. Payment
2.1 Payment of all invoices is due within 5 working days from the date of the invoice.
2.1.1 The due date for monthly retainer payments is the last day of the working month. No work will be performed after this date, until payment is received. This is unless communication is received by BCAS.
2.2 All invoices are payable in advance.
2.3 Excluded from 2.1 above are ‘once-off’ invoices.
2.3.1 These invoices are not excluded from 1.2 above.
2.3.2 The full amount is due on acceptance of agreed terms with BCAS and payable within 5 working days (as per 2.1) for any work to be started.
2.4 Monthly payments are due as per 2.1 above. If this payment is not received by BCAS (at least proof of payment) by the 5th working day, a penalty of 10% may be levied and thereafter monthly interest will be levied at 2% per month or part thereof.
2.4.1 As there may be a delay of money reflecting from a different bank to which BCAS use (currently First National Bank or FNB), proof of payment will suffice within the 5 working days. This will avoid the 10% penalty.
2.4.2 Payment is considered complete when it reflects in the BCAS bank account.
2.5 Payment is only accepted in South African Rands.
2.5.1 This may be cash or by EFT. No cheques or cryptocurrency will be accepted
2.5.2 No other payment will be accepted unless approved by the directors of BCAS before any work is performed.
2.5.3 Other currency can be accepted by arrangement with BCAS.
2.6 Collection of bad debts
2.6.1 If there are outstanding amounts that are considered bad debts by the directors, legal action will be taken.
2.6.2 The legal fees attached to such action are payable by the client with the outstanding debt. The amount of R 6 000 will be added as a deposit for the fees.
2.7. Any discount given on invoices will be reversed if the payment is late. The interest charged for overdue amounts will be calculated on the full amount outstanding.
3. Scope of work
3.1 All services to be performed by BCAS will be contained in a Letter of appointment sent to the client.
3.2 The letter in 3.1 will be signed by BCAS and sent to the client.
3.3 The client is required to sign this document and return it to BCAS either in hard copy or digital copy (email)
3.4 Should the client not sign and return this letter, it will be taken that it has been accepted without prejudice.
3.5 Any work performed in addition to the scope contains in the letter with be charged at either an hourly rate or at a predetermined fee.
3.6 At any stage, if another accountant / professional is consulted regarding the work performed by BCAS, resulting in requests made to BCAS to perform the tasks in such a manner, provided that they are within the bounds of the law of the land, BCAS will perform these tasks.
3.7 In the situation mentioned in 3.6 above, BCAS will relinquish all responsibility for such actions.
3.7.1 This is considered to be legal action in terms of BCAS and is covered in these terms and conditions.
3.8 Cessation of services:3.8.1 Notice Period
3.8.1.1 BCAS requires one (1) calendar month notice if the client wishes to stop the services. This is for BCAS as well.
3.8.1.2 If this is not given, other than for legal action being taken, it is taken as the terms and conditions being broken and BCAS will take action accordingly.
3.8.2 Access and handover
3.8.2.1 Once the access to any information as been transferred after the cessation of services, BCAS is no longer able to advise anybody on anything. As a result, BCAS will not give any advice regarding any information once this has happened.
3.8.2.2 BCAS is then resolved of any responsibility regarding any action taken by client.
3.8.3 Once the services are no longer possible as above, BCAS reserves the right to deactivate or disable any and all profiles that remain available to BCAS.
3.8.3.1 IF there is access, although BCAS will keep that data private and confidential, BCAS has no liability if anything should happen to that data. On cessation date, the data is no longer BCAS’s possession and they have no responsibility for it.
3.8.3.2 BCAS holds the right to delete any and all of the data held by BCAS once work has stopped. This is according the privacy laws of the land.
3.8.3.3 On the date of cessation, BCAS does not have to respond to or interact with the client. Any interaction will be charged at R 2 281 per hour (as from 1 January 2024) increasing by 15% per year in January each year.
3.8.4 On the date of cessation, no further work will be performed including any information or advice up to and including that date.
3.8.4.1 If the client requests this, the normal hourly rate as per 3.8.3.3 will apply.
3.8.4.2 Any deadline of any kind after this date is no longer the responsibility of BCAS and penalties and or fines are the responsibility of the client.
3.8.4.3 Any outstanding invoices at the cessation date outstanding become payable immediately. This includes invoices for which the work has not been finished.
4. Fees4.1 All fees are determined by BCAS and are non negotiable.
4.1.1These are set before any work is accepted by BCAS and the client
4.2 All fees are payable in advance.
4.3 Fee increase.
4.3.1 There will be an annual fee increase (2024 = 8%) in March
4.3.2 This increase will be levied in the March invoice sent to clients in February.
4.3.3 The increasing percentage will be determined by BCAS.
4.3.4 A letter notifying the client about the amount and date of increase will be sent to the client 1 month in advance.
4.3.5 This fee increase is non-negotiable.
4.4 Deposits.4.4.1 A deposit is required for work to proceed per the agreed mandate. This will be 60%.
4.4.2 Full payment is NOT required until completion of the job. This completion is equal to the readiness to submit to the relevant authority.
4.4.3 All deposits paid are non-refundable.
4.5 Additional Fees4.5.1 Any work that the client want to be done that is not in the letter of engagement will be charged according to the hourly rate at the time.
4.5.2 This includes but not limited to:
- VAT
- PAYE/UIF/SDL
- UIF with the labour department
- Central Supplier Database
- CIPC Registrations.
5. Responsibility
5.1 BCAS can only perform the agreed-upon services with the information given to BCAS by the client.
5.2 The accuracy of this information is the client’s responsibility.
5.2.1 BCAS will NOT perform any work that is based on inaccurate information.
5.2.2 This is due to the honesty and ethical standards of the accounting industry as regulated by law in South Africa and the international accounting standards
5.3 BCAS will perform certain tasks to ensure the accuracy of the information
5.3.1 Any delay in the services performed will not result in non-payment of fees
5.3.2 BCAS will not continue to work until these requirements are met.
5.3.3 BCAS will not be held responsible for any delays due the above (4.2)
5.4 BCAS will not be held responsible for any fines, penalties or interest levied due to any late submissions to authorities.
5.4.1 This includes but not limited to the South African Revenue Services (SARS) and professional bodies
5.4.2 The responsibility lies with the client regarding the correct and timeous submission of any kind.
5.4.3 BCAS will in no way be responsible for any penalties or interest before, during or after the services of BCAS are enlisted. This responsibility still lies with the taxpayer.
5.5 It is the responsibility of the client to provide BCAS with the necessary information in order for BCAS to do the work as per agreed with the client.
5.5.1 If this information is not received by BCAS within 3 (three) months of the initial agreed date, BCAS will not continue with the work. This will be confirmed with a resignation letter.
5.5.2 In the case of 5.1 above, BCAS has the right to keep all money (whether a deposit or paid in full) to defray expenses.
5.5.3 The client must furnish any changes in the nature of the business, the structure of the business within 1 (one) month.
5.5.4 When BCAS requests such information in order to perform such duties, especially via email, at no point will BCAS be required to resend those requests to the client in any form. this includes the forwarding of sent emails or giving a summary of such requests.
5.5 BCAS reserves the right to charge extra fees for work that is submitted to BCAS later than 2 months after being requested to do so.
5.6 It is the responsibility of the tax payer to ensure timeous submission of information to the relevant authorities. This does not fall on BCAS or any of its employees or associates.
6. Law of the land
6.1 BCAS will perform all services by abiding by the law of the land.
6.2 BCAS operates in South Africa but if necessary it may extend this border into other countries. In this case, the law of both countries will provide guidance as to how BCAS will act.
6.3 No services will be performed if it in contravention of any laws.
6.4 Services to be ceased if:
6.4.1 BCAS is required or asked to contravene any law of the land or perform any unethical act even on behalf of the client.
6.4.2 Following certain criteria, BCAS will report such activities to the relevant authorities.
7.1 Only written communication will be used as the communication between BCAS and any client or person(s)
7.1.1 Written communications are Emails and letters.
7.1.2 All other forms of communications including and not limited to WhatsApp, Telephone calls and SMS’s are not an acceptable form of communications.
7.2 All communication including the terms and conditions is (are) assumed to be read by the client.
7.3 BCAS is not obliged to answer any written communication from any client or person(s) in a specific time frame. It is the senders’ responsibility to follow up on any communication sent to BCAS.
7.3.1 There are instances when a deadline / time frame is required:
7.3.1.1 IF there is a specific time frame needed by the client, this has to be discussed BEFORE BCAS is engaged.
7.3.1.2 BCAS will decided whether this timeframe or deadline is possible or put in place by a regulatory body or just the prospective client
7.3.1.3 BCAS holds the right to change the fees to meet these time frames.
7.3.1.4 If the client requires the timeframes to be changed after the engagement has begun, BCAS holds the right to increase the fees accordingly.
7.4 Where BCAS has stated that they are to do something, an email will be sent to confirm such actions.
8. Abuse8.1 Any abusive language, accusation or such speech against BCAS, their employees and any connected persons, shall be taken seriously and will not be answered via any other means apart from a letter (on a BCAS letterhead) or by an appropriate professional on behalf of BCAS.
8.2 This is including but not limited to: false information (with or without proof), any derogatory comment against BCAS, their employees or connected person and work performed by BCAS.
8.3 Special attention will be paid to such actions against BCAS with regard to the character of an individual. This will be dealt with swiftly and directly and such action will attract legal advice
8.4 Any such abuse or defamation of any character will result in the immediate ceasing of services by BCAS.
8.5 If BCAS deem any correspondence to be abusive, rude or unfair in any way, it reserves the right to terminate services with that client (company or individual) with immediate effect without notice.
8.6 If it is thought that any correspondence or wording or request in communication to be illegal in nature, BCAS will terminate contact with client and contact the relevant authorities
9. Email terms and conditions:9.1 The e-mail and attachments are confidential and intended only for selected recipients. If you have received it in error, you may not in any way disclose or rely on the contents.
9.2 BC Accounting Services (Pty) Ltd do not have to respond to any email within any specific time frame. It is the senders’ responsibility to follow up on whether the email was received.
9.3 You may not keep a copy or distribute the e-mail. Should you receive it, immediately notify the sender of the error and delete the e-mail. Also, note that this form of communication is not secure, it can be intercepted, and may not necessarily be free of errors and viruses in spite of reasonable efforts to secure this medium.
9.4 The information contained in this communication is confidential and is intended solely for the use of the individual or entity to whom it is addressed. Any and all reports or documents of any description are property of BC Accounting Services (Pty) Ltd. Any changes made by any outside party will render that document invalid. All changes must be requested to be changed by BC Accounting Services. We will under consideration make the requested changes and reissue that document. The views expressed are those of the sender and no liability will attach to; Bruce Laister, BC Accounting Services (Pty) Ltd or any employee of BC Accounting Service (Pty) Ltd, regardless of the content of the message.
9.5 IF there is no time frame given in the email from BCAS, BCAS holds to right to either respond with a reference number or not at all.
9.6 “completed by” in the generic automated email response, relates to the response to the query and not the query itself. This includes and is limited to the research involved to respond by the date given (if given) and the response itself.
10. Confidential and Personal Information10.1 In keeping with the protection of personal information act, BCAS will not keep any paper copies of any of their clients. All necessary documents will be scanned and the paper documents will be shredded.
10.2 It is the clients’ responsibility to request any paper copies to be returned.
10.3 If a client is no longer using BCAS’s services, BCAS will keep the documents for 3 months and then shred them. An electronic copy will be kept in archive folders backed up regularly.
10.4 Working paper files prepared by BCAS will be kept but not available to any clients as this is property of BCAS. These papers are used by BCAS alone.
10.5 Any information that is said to any other person or company, is a breach of confidentiality and will result in the services being ceased immediately.
10.5.1 This includes verbal and non-verbal. Non-verbal includes but not limited to, emails, all instant messaging service on any electronic device and social media (all social media services).
10.6 Any document prepared by or given to the client by BCAS, is held in the highest confidentiality by BCAS and is property BCAS.
10.6.1 It is not be used or distributed to anyone without express permission in writing by BCAS.
10.7 The contents of any communication is private between the client and BCAS. This is not allowed to be spoken about to anyone outside the clients’ organisation or BCAS
11. Legal Action11.1 If there is any legal action brought against BCAS, this will result in the immediate ceasing of any work and
11.1.1 ALL communication will cease between the client and BCAS. BCAS will from the time BCAS learns of such legal dealings, will only communicate with the legal firm working with the client.
11.1.2 Any communication with the legal firm will be charged at the hourly rate as stipulated in 3.9.3.3.
11.2 It will be confirmed with a resignation letter from BCAS stating such decision
12. Payroll terms and conditions12.1 The client must inform BCAS of any employee starting employment within 14 days of this happening.
12.2 ALL details must be sent through. these details are:
- Name – As per ID
- Surname – As per ID
- Other names – “also known as”
- ID Number and copy of ID Book
- Date employed
- Tax Number
- Physical Address
- Postal Address
- Banking details
- Cell phone number
- Email Address
- Another contact person
- Name
- Contact number
12.3 If any information in 12.2 above is not given, an employee cannot be loaded on the payroll system and therefore cannot be included in the Payroll calculation.
12.3.1 It is not the responsibility of BCAS to remind the client to send this (or any) information more than once
12.3.2 BCAS cannot be held responsible for any incorrect information given.
12.3.3 BCAS will not be responsible for any fines and penalties resulting from incorrect information or late submissions.
12.4 Payroll taxes (PAYE, SDL, and UIF) are due on the 7th of the following month or last working day before.
12.5 All payroll information is required 2 working days before the date in 12.4 in order accurate submission and to ensure the deadline is met.
12.6 For any employee leaving the company:
- BCAS must be informed within 14 days with the following details
- Reason for termination
- Date of termination
- Date of last payment
- Any adjustments to the final payment
- It is the responsibility of the employer to give the employee the required documentation.
- BCAS may help if specifically requested in writing.
- BCAS must be informed within 14 days with the following details
12.7.1 All employees will receive a payslip
12.7.2 This will be sent to the email address provided (if they have one) or the director (if they do not have an email address).
12.7.3 It is the responsibility of the employee (if sent to their email address) or the employer (if no email is provided), to keep the payslip secure and confidential.
12.7.4 BCAS cannot be held responsible if email addresses provided are incorrect.
12.8 Salaries12.8.1 ALL salaries must be given to BCAS in Gross amount (total amount) unless specifically requested in writing.
12.8.1 Payroll deductions will be levied at the applicable rate as prescribed by the Finance Minister of South Africa
12.8.2 This will not be altered in any circumstances unless the Finance Minister of South Africa prescribes this change.
12.9 Payroll taxes: (these are subject to change without notice)12.9.1 Pay as you earn (PAYE) will be levied as per 12.8.1 above according to the statutory tables provided by SARS.
12.9.1.1 If there is a tax directive or any other approved way of calculating the PAYE deduction, it is the responsibility of te client to provide this information timeously. (see clause 12 above). If not received within this time frame, the normal deduction formula will be used as per 12.9.1.
12.9.2 Unemployment Insurance Fund (UIF) is levied at 1% (or as per 12.8.1) of gross income
12.9.2.1 UIF is deducted for ALL employees as per 12.8.1 above
12.9.2.2 As per the laws of UIF calculations, directors are not included in the UIF calculation unless otherwise requested in writing.
12.9.2.3 UIF is paid by both employee (1%) and employer (1%) totalling 2%
12.9.3.1 Skills Development Levy (SDL) is a company expense and is levied at 1% of gross income
12.9.3.1.1 SDL is not required to be paid until the annual salary cost exceeds R 500 000
12.9.3.1.2 BCAS will inform the client of this and will automatically deduct SDL from the payroll, without any confirmation from the client.
12.10 BCAS does not deal with the department of labour and does not handle any UIF claim or part thereof. This is up to the individual concerned.
12.10.1 BCAS will provide documents if necessary but to the extent of what they are prescribed to do in the letter of engagement signed with the client.
3. Tax disputes, verifications, audits and queries13.1 Disputes and queries13.1.1 BCAS can (and will if requested) lodge disputes on behalf of a client
13.1.2 BCAS has no involvement in the taxpayer lodging the dispute, we act on behalf of the taxpayer.
13.1.3 Results of the dispute are not guaranteed to be decided in favour of the taxpayer. BCAS cannot predict or influence the decision of the dispute outcome.
13.1.4 The length on time taken to complete a dispute or query is not dependent on BCAS in any way, these time frames are decided by SARS
13.1.5 Additional costs may be incurred and BCAS reserves the right to charge the client for this extra work.
13.1.6 All responsibility is with the tax payer with regard to following up and finalising of disputes or queries.
13.1.7 It is the responsibility of the tax payer to ensure timeous submission of information to the relevant authorities. This does not fall on BCAS or any of its employees or associates. This is extended to beyond the services for BCAS has been ceased
13.2 Verifications and Audits13.2.1 BCAS has in no way of predicting whether a tax payer gets a verification or audit. This is decided by SARS ONLY.
13.2.2 BCAS can and will help with this process if necessary. It is the responsibility of the tax payer to ensure timeous submission of information to the relevant authorities. This does not fall on BCAS or any of its employees or associates.
13.2.3 Results of this process are not guaranteed to be decided in favour of the taxpayer. BCAS cannot predict or influence the decision of the dispute outcome.
13.2.4 All responsibility is with the tax payer with regard to following up and finalising of verifications or audits.
13.2.5 Additional costs may be incurred and BCAS reserves the right to charge the client for this extra work.
13.3 Fines and penalties13.3.1 ALL fines and penalties related to the tax profile of a client is the clients responsibility. As a tax practitioner, BCAS will not be held liable for any fines and or penalties as it is the clients responsibility to make sure the returns, queries or other submissions are done on time with the deadlines.
13.3.2 This applies to before, during and after the services are rendered by BCAS.
13.3.3 Should the client wish BCAS to continue follow ups etc on such submissions, it will charged at the going rate at that date (see 3.9.3.3 above). This will have to include the following:
13.3.3.1 Special power of attorney being signed again
13.3.3.2 A non refundable deposit of a minimum of three hours before any work is performed.
13.3.3.3 All tax profiles be transferred to BCAS by other service provider.
13.3.3.4 Any other documents or requirements by BCAS so that they can perform their duty accurately.
13.3.3.5 A weekly invoice will be sent on Friday and is payable on receipt. If not paid by the Monday of the following week by 2pm, all work will stop until received. A proof of payment, will suffice due the delay in cross bank transfer times.
14 Labour department registration and submissions.The labour department of South Africa requires submission of employees data in order to make UIF is correctly paid and allocated.
14.1 The registration of the employer and the employees will not be included in the monthly payroll fee charged by BCAS.
14.2 This will be charged as an additional fee monthly.
14.3 The registration will be charged at the hourly rate – this will include setting the profile with the Labour Department.
14.4 The monthly submissions will be charged at 15 minutes per employee per month at the hourly rate of R 650 per hour (increased at 15% per year).
15. Annual Financial Statements (AFS)15.1 Any AFS returned approved after 1 (one) month after being sent for approval, will not be signed by BCAS.
15.2 Any changes in the AFS will be investigated for reasons and legality.
15.2.1 Any changes maybe be charged extra in order to confirm this.
15.2.2 Any change in method or calculation after this date, BCAS will no longer have to sign any annual Financial Statements even if the year end fell into the service period of BCAS.
15.2.3 BCAS reserves the right to charge for any work required to be done as part of their mandate if this work is required more than 3 (three) months after cessation date. This includes annual financial statements.