Directors of all New Zealand registered companies must file an annual return with the Companies Office each year as required by the Companies Act 1993 [see S. 214] – it is an offence not to comply with this [see S. 374(2)]
If an annual return is not filed by the due date, the company risks being removed from the register as the Registrar may be satisfied that the company has ceased to carry on business.
A company is not required to file an annual return in the calendar year of its incorporation. For example, if a company is incorporated in 2010, its first annual return will be due in 2011.
Annual return reminder system [From the Companies Office website]
We will send you a reminder via email on the 1st working day of the month that the annual return is due. You should make sure that the email address we have recorded for your address for communication is kept up to date.
For example, if your annual return is due to be filed during the month of August, we will send your first reminder on 1 August (or the next working day if the 1st is not a working day).
We are also introducing an extra reminder for clients. If you have not already filed your annual return by the 3rd week of the filing month, we will send you an extra reminder.
If you don’t file your annual return during the filing month, we will send you a third and final reminder. We will send that final reminder approximately one week after the return was due.
Example | If your annual return is due to be filed in May 2015, you will receive the following reminders:
- First reminder– sent on 1 May 2015 (or the next working day if the 1st is not a working day).
- Second reminder– sent in the third week of May if the annual return has not been filed.
- Final reminder– sent approximately one week after the annual return is deemed overdue. You will still able to file your annual return, even if it is overdue – but you should do this as quickly as possible to avoid steps being taken to remove the company from the register.