根据中华民国注册的公司的合规情况

Category:
公司法
Published on:
February 28, 2019

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根据1956年《公司法》,公司的成立和运营一直是一个简单的过程,因为每年的中华民国合规性并不多,而且公司注册处(“ROC”)过去也没有对违约者采取任何严格的行动。

因此,违约公司的清单每天都在增加。

但是,为了提高透明度并最大限度地减少违规行为,2013年《公司法》出台后,中华民国开始使用各种参数来确认公司的真实性,并开始删除长期未运营且对中华民国来说似乎不真实的公司的名称。

在前一时期,中华民国删除了数千家违约和非运营公司的名称。

此外,新的公司法对违规行为和违约行为规定了严格的处罚条款;公司和关键管理人员可能受到小组审判。

同样,最近,根据2013年《公司法》,各种新修正案生效,要求在中华民国注册的公司每年向中华民国合规部门报告某些额外信息,以保持活跃状态,不遵守该修正案将导致金钱方面的严厉处罚和其他非货币处罚后果。

因此,考虑到 私人有限公司越来越复杂,合规数量也越来越多 以及根据中华民国注册的其他类型的公司,我们试图汇编2013年《公司法》所涵盖的公司必须提交的所有中华民国合规和表格,以及中华民国合规截止日期。

在2019-20财年,某些表格只能填写一次,有些表格需要填写 ROC 定期进行。

1。2013 年《公司法》下的一次性和基于事件的合规清单

Form Applicability Due Dates
One time return in form DPT-3 Every company (except govt. co.) with outstanding money/loan (not deposit) from 01.04.2014 to 22.01.2019 22nd April, 2019
FORM INC – 20A Companies with share capital incorporated on/after 2nd Nov 2018 Within 180 days from incorporation
Form INC-22A Companies incorporated on/before 31st Dec 2017 & filed AOC-4/MGT-7 25th April, 2019
DIR-3 KYC Every director for FY ending 31st March 2019 30th April, 2019
Periodical DPT-3 All companies (except govt. co.) having deposits or exempted transactions 30th June, 2019
ADT – 1 Intimation of auditor appointment 15 days from appointment
ADT – 3 Auditor resignation Within 30 days
NFRA-1 Notice by body corporate about auditor Within 30 days (existing) / 15 days (new)
AOC – 5 Books kept at place other than registered office Within 7 days of board resolution
MGT – 14 Filing resolutions u/s 117 Within 30 days
PAS 3 Allotment of shares Within 15 days
INC 22 Change of registered office Within 30 days
DIR 11 Director resignation Within 30 days
DIR 12 Director change Within 30 days
BEN – 1 Significant beneficial ownership declaration 9th May 2019 & within 30 days of change
BEN – 2 Return of SBOs Within 30 days of receipt of BEN-1 or deployment
MGT – 6 Declaration of Beneficial Interest Within 30 days of MGT-4/MGT-5

2。2013 年《公司法》规定的中华民国年度合规清单

Form Applicability Due Dates
MSME Form 1
(Transitional Form)
Companies with MSME dues outstanding > 45 days 30 days from MCA form deployment
MSME Form-I (October–March) Companies with MSME dues outstanding > 45 days 30th April every year
DIR-3 KYC Every director for FY ended 31st March, 2019 30th April, 2019
Periodical DPT-3 Companies (non-govt) with deposits or similar transactions 30th June, 2019
MSME Form-I (April–September) Companies with MSME dues outstanding > 45 days 31st October every year
AOC-4 Filing of financials & other docs with RoC 30 days from AGM
MGT-7 Filing of annual return with RoC 60 days from AGM
CRA 2 Appointment of Cost Auditor (if applicable) Within 30 days of appointment or 180 days from FY start
Yet to be specified Annual Return by Auditors under NFRA 30th April
MSC 3 Annual Return of Dormant Company 30th April

截止日期图表可在” 下访问合规日历”。

了解有关 are 的更多信息 秘密合规 服务。

CA Kavit Vijay
该公司的合伙人卡维特·维杰在审计和鉴证领域拥有15年的经验。他是公司审计与鉴证部门的负责人。他擅长:
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