Print this page

Notes on Involuntary Strike-Off

ENGLISH

  1. Please note from 1st June 2017, all annual returns (form B1) and financial statements must be filed with the CRO online. Filing fees must be paid by debit/credit card or Customer Account. Documents can be filed online at www.core.ie or through a software package.
  2. Each Annual Return must have annexed to it relevant Financial Statements. The accounting period covered in the annexed Financial Statements should predate the date to which the Annual Return is made up by no more than 9 months. (Section 347(4)(b) Companies Act 2014).
  3. It is a criminal offence not to submit Annual Returns with annexed Financial Statements drawn up in accordance with the Companies Act 2014. Failure to submit an Annual Return may render the company and every officer in default liable to a fine on summary conviction of up to €5,000 each. (Section 343 of the Companies Act 2014).
  4. Where a Company does not for one year submit the Annual Return required by Section 343 of the Companies Act 2014, the Registrar may take steps to have the Company removed from the Register. (Section 726 of the Companies Act 2014).
  5. This procedure involves the sending of one notice by registered post to the Company at its registered office (as recorded at the CRO), the sending of one notice to each recorded director at their residential address (as recorded at the CRO) by ordinary post, followed 28 days later by the publication of a notice in Companies Registration Office Gazette, 28 days after the publication of the notice in Companies Registration Office Gazette, the Company will be struck off, unless all outstanding Annual Returns have been delivered to the Registrar in the interim. Following the publication of another notice in Companies Registration Office Gazette, the Company will be dissolved.
  6. The Registrar is obliged to issue this notice in accordance with the Companies Act 2014, notwithstanding any previous correspondence.
  7. If the Company is struck off the Register, any person who was a director of the Company at the date of the sending of this Notice, may, on the application of the Corporate Enforcement Authority, be disqualified by the High Court from acting as director or from having any involvement in the management of any Company. (Section 842(h) of the Companies Act 2014). The Director will seek an order for the legal costs incurred by him in bringing such application, as well as the costs incurred by him in investigating the matter. No further notice need be issued by this Office or by the Director prior to the initiation of a Section 842 application.
  8. Upon Dissolution of a Company, it ceases to have legal existence and all assets of the company are vested in the Minister for Department of Public Expenditure and Reform. The protection of limited liability is no longer available should the business formerly carried on via the Company be continued post-dissolution by any individual(s).
  9. Filing the outstanding returns and accounts will halt the strike off process. If a Company is unsure about the procedures for filing an Annual Return and Financial Statements, it should seek professional advice without delay.

IRISH

  1. Tabhair faoi deara le do thoil, go gcaithfear gach tuairisceán bliantúil (Foirm B1) agus gach ráiteas airgeadais a sheoladh chuig CRO ar líne amháin, ón 1 Meitheamh 2017 ar aghaidh. Caithfear táillí seolta a íoc le cárta dochair/creidmheasa nó as Cuntas Custaiméara. Is féidir cáipéisí a sheoladh chugainn ar líne ag www.core.ie nó trí phacáiste bogearraí.
  2. Caithfear Ráiteas Airgeadais ábhartha a bheith ceangailte le gach Tuairisceán Bliantúil. Ba chóir nach mbeadh an tréimhse chuntasaíochta lena mbaineann na Ráitis Airgeadais atá i gceangal leis an Tuairisceán Bliantúil seo níos faide siar ná 9 mí roimh an dáta a seoladh isteach é (Alt 347(4)(b) Acht na gCuideachtaí, 2014).
  3. Is cion coiriúil é gan Tuairisceáin Bhliantúla a chur isteach le Ráitis Airgeadais i gceangal leo arna ndréachtú de réir Acht na gCuideachtaí 2014. Mura gcuirtear Tuairisceán Bliantúil isteach, féadfar fíneáil suas le €5,000 a ghearradh ar an gcuideachta agus ar gach oifigeach atá ar mainneachtain, ar chiontú achomair. (Alt 343 d’Acht na gCuideachtaí, 2014).
  4. Sa chás nach seolann Cuideachta Tuairisceán Bliantúil isteach bliain éigin, faoi mar a cheanglaítear le hAlt 343 d'Acht na gCuideachtaí 2014 , féadfaidh an Cláraitheoir céimeanna a ghlacadh chun an Chuideachta sin a bhaint den Chlár. (Alt 726 d’Acht na gCuideachtaí 2014).
  5. Is éard atá i gceist leis an bpróiseas sin ná fógra amháin a sheoladh trí phost cláraithe chuig an gCuideachta ag a hoifig chláraithe (faoi mar atá ar taifead ag CRO), chomh maith le fógra amháin a sheoladh chuig gach stiúrthóir atá ar taifead ag a s(h)eoladh cónaithe (faoi mar atá ar taifead ag CRO) tríd an ngnáthphost, agus 28 lá ina dhiaidh sin foilseofar fógra in Iris na hOifige um Chlárú Cuideachtaí, agus ansin 28 lá tar éis fhoilsiú an fhógra sin in Iris na hOifige um Chlárú Cuideachtaí, bainfear an Chuideachta den chlár mura seoladh gach Tuairisceán Bliantúil nár comhdaíodh go dtí sin chuig an gCláraitheoir san idirlinn. Ansin, tar éis fógra eile a fhoilsiú in Iris na hOifige um Chlárú Cuideachtaí, déanfar an Chuideachta a dhíscaoileadh.
  6. Tá dualgas ar an gCláraitheoir an fógra seo a eisiúint de réir Acht na gCuideachtaí 2014, in ainneoin aon chomhfhreagrais roimhe sin.
  7. Má bhaintear an Chuideachta den Chlár, féadfaidh an Ard-Chúirt, ar iarratas ón Údarás um Fhorfheidhmiú Corparáideach, cosc a chur ar aon duine a bhí ina stiúrthóir ar an gCuideachta sin ar dháta seolta an Fhógra sin a bheith ina stiúrthóir ar Chuideachta ar bith agus cosc a chur air/uirthi chomh maith aon bhaint a bheith aige/aici le bainistíocht na Cuideachta sin. (Alt 842(h) d’Acht na gCuideachtaí 2014). Lorgóidh an Stiúrthóir ordú le haghaidh na costais a thabhaigh sé/sí - costais dlí a bhain leis an iarratas a dhéanamh, agus costais eile a bhain leis an gcás a fhiosrú. Ní gá don Oifig seo ná don Stiúrthóir aon fhógra eile a eisiúint sula gcuirtear tús le hiarratas faoi Alt 842.
  8. Nuair a dhíscaoiltear Cuideachta, tagann deireadh léi ar bhonn dlíthiúil agus déanfar sócmhainní uile na cuideachta a dhílsiú don Aire Caiteachais Phoiblí agus Athchóirithe. Ní bheidh cosaint dliteanais theoranta ann a thuilleadh tar éis an Chuideachta a dhíscaoileadh, más rud é go leanann aon duine/daoine aonair leis an ngnó a bhíodh á dhéanamh ag an gCuideachta tráth.
  9. Má dhéantar na tuairisceáin agus na cuntais a chomhdú nár comhdaíodh go dtí sin, cuirfear stop leis an bpróiseas um baint den chlár. Má tá Cuideachta in aon amhras faoi na nósanna imeachta a bhaineann le Tuairisceáin Bhliantúla agus Ráitis Airgeadais a sheoladh isteach, ba chóir comhairle ghairmiúil a lorg gan mhoill.