Dáil Éireann Debate, Tuesday - 21 September 2021
82. Deputy Catherine Murphy asked the Tánaiste and Minister for Enterprise, Trade and Employment if he will review a case concerning a charity (details supplied) and filing fees; and if latitude can be extended in the context of a lack of resources available to small operations that were unable to meet obligations as a result of public health guidelines that were issued. [45105/21]
Amharc ar fhreagraIn relation to the filing of annual returns with the Companies Registration Office (CRO), I should clarify at the outset, that the Registrar of Companies is a statutory role and is administratively independent in the exercise of this function.
The Registrar has taken a number of decisions since March 2020 in relation to arrangements for the filing of annual returns, in recognition of the additional challenges facing some companies and their professional advisers in meeting filing obligations during the Covid-19 pandemic period. The filing of annual returns has continued throughout the period of Covid-19 related disruption, with particularly heavy volumes in the run up to the filing deadlines last Autumn and more recently at end May/early June this year. I am informed that the company in question had an annual return date of 1st August 2020 and had an extended deadline of up to 2nd November 2020 to submit the Form B1 and a further 28 days from the filing of that form to submit the remaining elements of the annual return.
Under the Companies Act 2014, the Registrar does not have any discretion in relation to the waiving of late filing penalties, where annual returns are deemed to be late. Where companies experience difficulties with filing in time due to their particular circumstances, they have the option, under section 343(5) of the Companies Act 2014, of applying to the District Court for extra time to file their annual return.
