Annual returns due for filing by 24 December 2018 will benefit from an extension granted by the Companies Registration Office this year.
The extension has been granted because of disruption caused by the holiday period.
Where the deadline for filing falls between Monday 24 December and Wednesday, 2 January, returns will be treated as received on time if submitted electronically by midnight on 2 January 2019.
All returns received electronically will be treated as received on time if submitted by midnight on 2 January 2019.
The following are the Christmas deadlines for incorporations, change of name re-registrations and company name registrations:
- Ordinary scheme – 3 December,
- Fé Phrainn scheme – 7 December,
- A1 online scheme – 14 December,
- Change of name – 7 December,
- Re-registrations – 7 December,
- Company name reservations – 19 December.
The Department of Finance has also issued a reminder that establishment of a central register of beneficial ownership is at an advanced stage, and will conclude shortly. Transposing measures will be in place before year end.
This legislation will assign separate legal responsibility to the Registrar of Companies for the central register of beneficial ownership of companies and industrial and provident societies.
The time frame for filings will be announced after the launch.
Statutory instrument No 560 of 15 November 2016 required all corporate and legal entities to hold adequate, accurate and current information on their beneficial owner(s) in their own register.
The EU's Fifth Anti-Money Laundering Directive was adopted by the Council of the EU in May this year, and came into force on 9 July, with an 18-month transposition period. The Department of Finance will issue an update shortly.