Where extenuating circumstances contributed to the annual return not being filed on time, Section 343(5) permits the company to make an application before a District Court Judge for an order extending the time for filing the return. OmniPro can help by managing this process from start to finish on behalf of your client.

In a normal S343 appeal, the process is as follows:

• The company has missed its annual return(s) date and not filed the late return(s)
• The directors or agent engage OmniPro to prepare the Notice of Application and Affidavit.
• The affidavit must be sworn in front of a practicing solicitor.
• The Notice of Application is lodged with the District Court and the Affidavit is lodged with the CRO.
• The appeal is heard by a District Court judge, and it can either be granted or rejected.
• If granted, the company is given an extension that allows it to file the annual return that otherwise would have been late. All late filing fees and any audit requirements that were imposed due to late filing of that annual return are also waived.
• If the previous annual return was filed late, then the audit requirement will still apply.
• When the order has been granted, it will be lodged with the CRO as soon as possible, and in advance of the annual return. This order grants an extension to file the annual return and sets out the date by which the financial statements must be filed.
• Once the order is filed, the accounts and form B1 must be filed within the specified timeframe. This can be as much as eight weeks after the court date, but the applicant should check as each order can be different. A B1 form must be filed with a filing fee of €20.
• Company saves on late fees and two year audit requirement.