Acts Online
GT Shield

Companies Act, 1973 (Act No. 61 of 1973)

Chapter VII: Administration of Companies

General

178. Additional fees in respect of late lodgement of returns and other documents

 

 

1) A company or an external company which has failed to lodge a return or other document required by section 93(3) , 173, 200(1) , 216(2) or 276 within the period specified by the relevant provision, may thereafter, without derogating from any provision of this Act, lodge such return or other document subject to the payment to the Registrar of the prescribed additional fee in respect of each such failure.

 

2) For the purposes of subsection (1) the decision of the Registrar as to the period within which a return or other document contemplated in that subsection was required to be lodged, shall be final.