1. Every company must file an annual return in the prescribed form with the prescribed fee, and within the prescribed period after the end of the anniversary of the date of its incorporation, including in that return -
a) A copy of its financial statements, if it is required to have such statements audited in terms of section 30 (2) or the regulations contemplated in section 30 (7); and
b) Any other prescribed information
Regulation 30
1. A company must file its annual return in Form CoR 30.1 together with prescribed fee set out in Table CR2B, unless exempt from such payment under sub-regulation 8, within 30 business days after the anniversary of -
a) Its date of incorporation, in the case of a company that was incorporated in the Republic; or
b) The date that its registration was transferred to the Republic; in the case of a domesticated company.
2. A company that is required by the Act or regulation 28 to have its annual financial statements audited must file a copy of the latest approved audited financial statements on the date that it files its annual return.
