On Friday (29 th May 2020) the Companies Registration Office announced that the period to file annual returns has been extended from 30 June 2020 to 31 October 2020. The CRO usually sends a reminder 6 weeks before your next Annual Return Date by email. If you are filing an annual return in respect of one of these companies, you are requested to ensure that your correctly completed return is delivered to the CRO on-time. Although not statutorily required to do so, the CRO has a policy of sending an ARD reminder to each company at its registered office in advance of the company’s ARD every year. CRO receives regular requests from companies to treat annual returns lost or delayed in the post as received on time. The CRO does not publish a list of filing deadlines for each LLP or Branch, however, in relation to the annual or time driven filings referred to in Sections 1 of Parts 2 and 3 respectively, the CRO will, wherever possible, send reminders to firms of upcoming deadlines. Please note that the CRO Public Office is based in Gloucester Place Lower, Dublin 1, on the corner with Sean MacDermott Street. 458 of 2016 and Section 897, Companies Act 2014: ◾B1 - Annual Return (including financial statements and electronic payment) ◾B2 - Change of registered office ◾B10 - Change of director and/or secretary, or a change in their particulars ◾B73 - Nomination of a new annual return date. The Companies Registration Office made the following announcement (23rd October 2020) on its website and social media channels regarding the 31st October 2020 filing deadline:-. Should the company continue to trade whilst dissolved, the owners will become personally liable for debts and liabilities incurred. However, entities are encouraged to file as normal during this period if in a position to do so. Financial statements must be audited unless the company is entitled to the Audit Exemption and claims it. Missing this email could lead to hefty fines and penalties for your company, so it might be a good idea to outsource to a professional who will keep an eye on this deadline for you. Accordingly, if a company's ARD is more than nine months after its financial year-end, the company cannot retain that ARD and will have to either bring forward its ARD to an earlier date or extend it to a later date. 11 December 2020 – CRO will begin transition period to new system 16 December 2020 – CRO Go-Live 16 December 2020 – Legislation to facilitate the “56 day” timeline for filing B1 Annual Returns will … This means that if an annual return is made up to a date earlier than the company's ARD, it should be delivered to the CRO within 28 days after that earlier date. Please note that the 2017 Companies (Accounting) Act did not change the citation of the Companies Act 2014. Click Ok and Save the Document as PDF. From today (25 March 2020), businesses will be able to apply for a 3-month extension for filing their accounts. With effect from 30 Apr 2021, ACRA will implement a revised 2-tier penalty framework for filing of annual return and annual declaration for all Singapore incorporated Companies, Variable Capital Companies and Limited Liability Partnerships.There is no change to the current penalty framework for ad hoc filings. In most cases, audited financial statements must be attached to the annual return. Do all … (eg if there is an inordinate delay in the status of a document changing to "received" on CORE, this may indicate that they have been lost or delayed in the post). Therefore, we are pleased to see that the CRO have announced the extension of the filing deadline for companies with an Annual Return Date falling on 30 September 2020 or later, until 26 February 2021. ---------------------------------------------------------------------------. Since 1st April 2018, Financial Statements must be uploaded prior to sending in a signed signature page to the CRO. Annual Return late if financial statements not uploaded. Filing of Financial Statements Financial Statements cannot be filed on their own. If a company becomes struck off, the assets will become vested in the Minister for Public Expenditure. For the Register of Friendly Societies the extension is until 31st December 2020. There is then a daily penalty of €3 per day accruing thereafter, up to a maximum penalty of €1,200 per return. An annual return can also be filed online using a secretarial software package. To check your company's ARD and the Annual Return Filing Deadline, please see our Deadlines & CRO Penalty tool. Therefore, where the B1 form is being signed by an EFA, the financial statements must be certified separately by a Director and Secretary using a Financial Statement Certification sheet which must be attached to the B1 when delivering the annual return to the CRO. An annual return (Form B1) is required to be delivered electronically by a company, whether trading or not, to the CRO once at least in every year. Filing Deadlines The filing deadlines of some of the more popular financial year ends are set out below, based on the assumption that a company If your file is too large perhaps consider removing pictures/images from the financial statements. The situation will be kept under review and the CRO could extend this deadline, depending on how the situation develops. Payment must be made online as well. These penalties start at €100 and increase at a rate of €3 per day. Please note that all documents are stamped with the date of delivery to the CRO. This note is part of a series that the lawyers of Reddy Charlton will issue on the major legal, personal and business issues that will confront us all during the Covid-19 crisis. Phone: +(353 1) 8045200, RFS - Industrial and Provident Societies, RFS - Industrial and Provident Societies Forms, RFS - Fees Industrial and Provident Societies, RFS - Legislation - Industrial and Provident Societies, Obligations in preparing and filing an annual return. Further information can be found at www.cro.ie, on the CRO Twitter account @CRO_ie or by contacting firstname.lastname@example.org, Copyright 2021 Public Office Address: Companies Registration Office, Bloom House, Gloucester Place Lower, Dublin 1. However, any balance owing on the surviving spouse's or common law partner's 2019 return must still be paid on or before June 1 , 2020 , to avoid interest charges. Click File, Save As PDF. If a company is late in filing its B1, late-filing penalties will start to accrue against the company from the first day late. If the document is fully compliant, or is corrected within 14 days, the original date of delivery will be recorded as the "received date" when the document is entered onto the Register. Therefore, under the law, the CRO cannot grant any concessions in respect of documents which are not delivered to the Registrar on time as a result of being lost or delayed in the ordinary post. See FAQ page. “The Registrar is aware of pressures that a small number of Companies face in meeting the deadline of 31 October and has announced that all … Where accounts are required to be attached to the annual return, the return filing deadline is … You have 28 days from your Annual Return Date to file your annual return (B1) online. Late Penalty Calculator Late Filing Penalty Calculator. Please see video below for help on efiling a annual return (B1 Form): https://www.youtube.com/c/croirl. Otherwise it cannot be accepted. Update regarding Filing Date for Annual Returns. The RBO website is designed to give companies and societies as much information as possible to assist you in meeting your beneficial ownership filing requirements. Mandatory E-Filing Required since June 2017: The CRO introduced mandatory electronic filing for the submission of the following documents since 1 June 2017 in accordance with S.I. 7. The financial statements to be annexed to the company's annual return are required: The financial statements are further required to be made up to a date which is not earlier by more than nine months than the date to which the annual return is made up. These financial statements must cover a period which ends not more than nine months prior to the date to which the annual return is made up. There are a number of service providers offering time guaranteed delivery services with proof of delivery. the CRO before 5pm on [•]. 3. Please note that "certificates of postage" do not meet the criteria of independent documentary evidence of posting using a time guaranteed service. The CRO may strike-off the Company for failure to adhere to statutory filing deadlines. Reducing size of pdf accounts.pdf. An annual return must be delivered to the CRO not later than 28 days after its effective date. It is a criminal offence to breach these sections of the act: sections 175 & 341. They should have columns A-I. However, there are a number of mandatory items required in the iXBRL file to ensure there is no loss of data. No accounts are required with the first Annual Return. For the Register of Friendly Societies the extension is until 31 December 2020. There are over 50,000 companies with an annual return date of 30 September and a filing deadline of 28 October. 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