Companies Act, 2008 (Act No. 71 of 2008)Chapter 2 : Formation, Administration and Dissolution of CompaniesPart C : Transparency, accountability and integrity of companies33. Annual return |
(1) | Every company must file an annual return with the Commission in the prescribed manner after the end of the anniversary of the date of its incorporation, including in that return— |
(a) | a copy of its latest annual financial statements approved by the board for the public company, state-owned company or any other profit or non-profit company whose public interest score exceeds the limits set out in section 30(2) or the regulations contemplated in section 30(7); |
[Section 33(1)(a) substituted by section 7 of the Companies Amendment Act 16 of 2024, Notice No 5082, GG50991, dated 30 July 2024]
(aA) | a copy of the company’s securities register as required in terms of section 50; |
(aB) | a copy of the register of the disclosure of beneficial interest as required in terms of section 56(7)(aA); and |
(b) | any other prescribed information. |
[Section 33(aA) and (aB) inserted by section 56(b) of the General Laws (Anti-Money Laundering and Combating Terrorism Financing) Amendment Act, 2022 (Act No. 22 of 2022), GG47802, dated 29 December 2022 - effective 1 April 2023 per Proclamation Notice 109(b)(i), GG47805, dated 31 December 2022]
(1A)
(a) | The Commission must make the annual return contemplated in subsection (1) available electronically to any person as prescribed. |
(b) | The prescribed requirements referred to in paragraph (a) must be prescribed after consultation with the Minister of Finance and the Financial Intelligence Centre, established by section 2 of the Financial Intelligence Centre Act, 2001 (Act No. 38 of 2001). |
[Section 33(1A) inserted by section 56(c) of the General Laws (Anti-Money Laundering and Combating Terrorism Financing) Amendment Act, 2022 (Act No. 22 of 2022), GG47802, dated 29 December 2022 - effective 1 April 2023 per Proclamation Notice 109(b)(i), GG47805, dated 31 December 2022]
(2) | Every external company must file an annual return in the prescribed form with the prescribed fee, and within the prescribed period after the anniversary of the date on which it was registered in terms of section 23(1). |
(3) | Each year, in its annual return filed in terms of subsection (1), every company must designate a director, employee or other person who is responsible for the company’s compliance with the requirements of this Part, and Chapter 3, if it applies to the company. |