A private company should file its annual return once every calendar year (except in the year of its incorporation) within 42 days after the anniversary of its date of incorporation.
Public companies and companies limited by guarantee
During the accounting reference period that has already begun
The annual return should be filed within 42 days after the date of the annual general meeting (AGM) or within 42 days after the date of the written resolution passed in lieu of the AGM.
For accounting reference period(s) right after the one that has begun
The annual return should be filed within 42 days after the company’s return date. The return date for a public company is 6 months after the end of the company’s accounting reference period, whereas the return date for a company limited by guarantee is 9 months after the end of the company’s accounting reference period.
Public companies and guarantee companies should submit the annual return together with copies of the company’s balance sheet and reports of the auditors and directors certified as a true copy by a director or the manager or the secretary of the company.
Late submission for the annual return
Companies have to pay higher registration fee for late submission for the annual return. If the annual return is not appropriately signed or fees are not submitted in the appropriate rate, documents will be returned to applicant; the submission date of the duly signed annual return affects the fees payable. If it is overdue, companies have to pay higher fees.
For details, please refer to the information pamphlets “ Annual Return of a Local Private Company ”, “ Annual Return of a Local Public Company or a Company Limited by Guarantee ” and “ Price Guide to Main Services ” of the Companies Registry".