All sections · Part II: Company Incorporation · Sub-Part II: Incorporation of companies
12 Taxa anual
This section has been amended. The text above is the 2016 wording; the amending provisions follow.
(1) Toda empresa inscrita no Registro deverá pagar ao Registrador, no dia ou antes do dia de cada aniversário de sua incorporação, continuação ou conversão sob esta Lei, a taxa anual especificada na Parte I do Segundo Cronograma.
(2) O pagamento nos termos da subseção (1) deverá ser feito pela empresa através de seu agente registrado.
(3) Se a taxa anual referida na subseção (1) não for paga até a data referida nessa subseção, o valor da taxa anual será aumentado em dez por cento.
(4) Se a empresa não pagar o valor devido como uma taxa anual acrescida nos termos da subseção (3) dentro de 90 dias após a data de vencimento, o valor da taxa anual será acrescido de cinqüenta por cento.
(2) O pagamento nos termos da subseção (1) deverá ser feito pela empresa através de seu agente registrado.
(3) Se a taxa anual referida na subseção (1) não for paga até a data referida nessa subseção, o valor da taxa anual será aumentado em dez por cento.
(4) Se a empresa não pagar o valor devido como uma taxa anual acrescida nos termos da subseção (3) dentro de 90 dias após a data de vencimento, o valor da taxa anual será acrescido de cinqüenta por cento.
Translation for information only. Only the English original is legally binding.
Original wording (English, legally binding): Annual fee
(1) Each company which is on the Register shall pay to the Registrar on or
before the date of each anniversary of its incorporation, continuation or
conversion under this Act, the annual fee set out in Part I of the Second
Schedule.
(2) Payment under subsection (1) shall be made by the company through its
registered agent.
(3) Where the annual fee referred to in subsection (1) is not paid by the date
set out in that subsection, the amount of the annual fee shall increase by
ten percent.
(4) Where the company fails to pay the amount due as an increased annual fee
under subsection (3) within 90 days of the date when it becomes due, then
the amount of the annual fee shall increase by fifty percent.
before the date of each anniversary of its incorporation, continuation or
conversion under this Act, the annual fee set out in Part I of the Second
Schedule.
(2) Payment under subsection (1) shall be made by the company through its
registered agent.
(3) Where the annual fee referred to in subsection (1) is not paid by the date
set out in that subsection, the amount of the annual fee shall increase by
ten percent.
(4) Where the company fails to pay the amount due as an increased annual fee
under subsection (3) within 90 days of the date when it becomes due, then
the amount of the annual fee shall increase by fifty percent.
Amended since 2016
Act 32 of 2021 · 2021-08-02
4. Section 12 of the principal Act is amended —
(i) in subsection (3), by repealing the words “amount of the
annual fee shall increase by ten percent”, and substituting
therefor the words “company shall be liable to a penalty fee
equal to ten percent of the annual fee if the payment is made
within 90 days of the date when it becomes due”.
(ii) by repealing subsection (4), and substituting therefor the
following subsection —
“(4) Where the annual fee referred to in subsection (1) is
not paid by the date set out in that subsection, the company
shall be liable to a penalty fee equal to fifty percent of the
annual fee if the payment is made after 90 days of the date
when it becomes due.”.
(i) in subsection (3), by repealing the words “amount of the
annual fee shall increase by ten percent”, and substituting
therefor the words “company shall be liable to a penalty fee
equal to ten percent of the annual fee if the payment is made
within 90 days of the date when it becomes due”.
(ii) by repealing subsection (4), and substituting therefor the
following subsection —
“(4) Where the annual fee referred to in subsection (1) is
not paid by the date set out in that subsection, the company
shall be liable to a penalty fee equal to fifty percent of the
annual fee if the payment is made after 90 days of the date
when it becomes due.”.