Company’s Compliance Activity

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Company Annual Returns

Annual Returns are due on anniversary date of a Company’s incorporation date, and must be filed within 30 business days of its due date, and a fee is payable at the time of filing dependent on the turnover of the business. An Annual Return is not the same as a Tax Return which is filed with SARS. Failure to file the Annual Returns will result in your Company being De-registered.

Financial Statements

All Companies are required to prepare Financial Statements within 6 months after its financial year end. Some Companies are required to audit Financial Statements. (Companies Regulation 28 with Companies Regulation 26). If your Company’s Financial Statements are required to be audited, it must be filed with the CIPC when the Company files its Annual Returns.

Changes in Directors or Auditors

CIPC must be notified of any changes in the directorship of a company within 10 business days. CIPC must also be notified of any changes to the auditor (appointment, resignation or removal) of your company within 10 business days of such a change.

Changes in Address

If a change in the physical and/or Postal Address occur, the Company must notify the CIPC of such change within 5 working days before the change is to take effect.

Deregistration & Liquidation

When a company stops trading, it needs to apply either for deregistration or for liquidation, depending on the circumstances. Deregistration is advisable in cases where the company does not have any assets and is inactive, while liquidation is advisable in cases where the company has outstanding liabilities that must be resolved first.

Company / CC - Re-instatement

In terms of section 82(4) of the Companies Act, any interested person may apply to re-instate a company or close corporation. Therefore, for example the company or close corporation itself may apply for re-instatement or any of its creditors or any other person that needs to have the company or close corporation re-instated in order to take further legal action against the company or close corporation.

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