Companies Act, 1973 (Act No. 61 of 1973)Chapter VII: Administration of CompaniesGeneral173. Annual return |
| 1) |
| a) | In order to assist the Registrar to determine whether the information required to be disclosed in terms of this Act by a company has been disclosed and is still valid, every company shall not later than the end of the month following upon the month within which the anniversary of the date of its incorporation occurs, on payment of the prescribed fee, lodge with the Registrar a return in the prescribed form. |
| b) | If the date of the company’s incorporation cannot be established from the documents in the Companies Registration Office, the date of such anniversary shall for purposes of this section be deemed to be 30 June. |
| 2) | A copy of the annual return contemplated in subsection (1) shall be kept at the registered office of the company, and the provisions of section 113 relating to the inspection of the register of members of the company and the furnishing of copies thereof shall apply mutatis mutandis to the annual return by a company. |
| 3) | For the purposes for this section "company" includes an external company. |
| 4) | The information required to be disclosed in terms of this Act, as contained in the latest annual return of a company will, in the absence of any subsequent compliance with any relevant disclosure requirement of this Act, be regarded as the latest disclosed information in respect of the company concerned. |