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Annual-Returns

Annual Returns, Tipperary

An annual return (Form B1) is a document setting out certain prescribed company information which is required to be delivered by an Irish company, whether trading or not, to the CRO once at least in every calendar year.
Annual returns and accounts (financial statements) – SEND BACK LETTERS: Where an annual return is sent back by CRO for correction or for fees, Section 898 Companies Act 2014 requires that the errors/omissions must be corrected and a fully compliant document delivered to the CRO within 14 days. If a fully compliant document is not delivered to the CRO within 14 days, the original document will be deemed not to have been delivered to the Registrar. The re-submitted document will then be treated as a fresh submission, potentially resulting in the company incurring late filing penalties and losing any entitlement to claim audit exemption for two years.

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