2013-11-04 Issue 125
Money judgments against companies are not registrable under companies acts
The Companies Acts provide for Judgment Mortgages to be placed on the public record. Judgment Mortgages affecting companies on the CRO register are registrable pursuant to section 102 CA 1963. Money judgments against companies are not registrable under the Companies Acts, nor FiFas (directions to the sheriff to seize goods and chattels of a judgment debtor company) and so should not be submitted to the Office - if any are received, the CRO is obliged to reject same as unregistrable.
CHRISTMAS 2013 DEADLINES - NEW COMPANIES
The CRO cannot guarantee that submissions received after the dates set out below will be processed before the Christmas break.
- ORDINARY SCHEME 3rd DECEMBER 2013
- Fé PHRAINN SCHEME 10th DECEMBER 2013
- ONLINE A1 SCHEME 13th DECEMBER 2013
- CHANGE OF NAME 9th DECEMBER 2013
- REREGISTRATIONS 9th DECEMBER 2013
- COMPANY NAME RESERVATIONS 17th DECEMBER 2013
ANNUAL RETURNS FILED IN 2013 FOR 2014
The Companies Acts state that a company must file an annual return at least once in each calendar year. A company with a 2014 ARD date must file an annual return with an effective date in 2014 in order to meet this requirement and move their next ARD on to 2015.
A company cannot file a 2014 annual return with an effective date in 2013.
ELECTORAL AMENDMENT POLITICAL FUNDING ACT 2012
This Act was signed into law on 6/11/2012. One of the provisions of this Act reduces the amount threshold for disclosure of political donations made by a company, society or trade union on an annual return form completed by a company, society or trade union. With effect from 7/11/2013 the threshold for this disclosure has been significantly reduced from €5,079 to €200.
Companies, societies and trade unions making an annual return up to a date on or after7/11/2013 are required to disclose in that return all political donations in excess of €200 in the aggregate which were made by the company, society or trade union, as applicable, during the period covered by the annual return. Companies, societies and trade unions making an annual return up to 6/11/2013 or earlier are required to disclose in that return all political donations in excess of €5,079 in the aggregate which were made by the company, society or trade union, as applicable, during the period covered by the annual return.
CRO CUSTOMER ACCOUNTS - REMINDER
All Customer Account details, including recent transactions and statements, are now available on-line in CORE. In order to view your Customer Account details on-line, if you have not already done so, you will need to register in CORE by clicking on https://core.cro.ie/Main/register_iri.jsp.
Once registered, you can view your transactions by clicking on My Accounts/ Add/ and by entering your customer number and PIN. You will only need to do this once and all of your details will be available each time you log in to CORE.
This system offers Account holders a range of features such as the facility to view up-to-date transactions and the current balance, to open a statement either in Excel or in a printable format which replicates the old paper Statement, to access all statements since the account was opened, to deposit funds or open a new account on-line.
A new Customer Account can be opened on-line at https://www.cro.ie/search/NewCustomer.aspx.
The Account can be topped up using a Credit / Debit Card and can be used to pay for enquiries and filing fees & penalties when filing submissions electronically through CORE.
"BE WINITER READY" GOVERNMENT INFORMATION CAMPAIGN 2013-2014
Please see link below regarding the promotion of the "Be Winter Ready" Government Information Campaign 2013-2014. http://www.winterready.ie/Be-Winter-Ready.aspx