In determining the appropriate fee for the filing of an annual return, a distinction must be made between a company and close corporation filing, and the date on which the annual return is due, since different fee structures are used for companies and close corporations.
Further, in order to determine the year from which the company or close corporation became liable to file annual returns, the roll out date for the specific category of entity must be used together with its registration date.
Public and external companies – rolled out August 2003
Private and incorporated companies – rolled out May 2005
Close corporations – rolled out September 2008
Non-profit companies – rolled out May 2011