Services » CRO
The Companies Act 2014 introduced a new procedure whereby companies who have missed their annual return filing deadline with the CRO, can now make an application for an Extension of Time to file the returns. This application is made in the District Court. If the application is granted then the company can make its annual return and it is deemed to have been filed on time. This means that no late filing fees will apply and importantly the company will not lose its audit exemption (if applicable).