According to the Companies Act 1993, every company registered at the Companies Office must file an Annual Return with the Registrar each year, except during the calendar year of its incorporation.
Upon incorporation, the Registrar will allocate the company its ‘Annual Return Filing Month’. The company is then required to deliver an annual return to the Registrar during that allocated filing month i.e. between the first and last day of the month. A company may opt to change its annual return filing month when filing its current annual return.
Failure to file an annual return will result in the Registrar initiating action to remove the company from the Registrar.