The Gazette 1993

GAZETTE

MWH DECEMBER 1993

Fees Payable to Companies Registration Office

County Boroughs

Counties

Boroughs U.D.Cs

Towns

Kildare

Athy, Naas

Celbridge, Kildare, Leixlip, Maynooth, Monasterevin, Newbridge Callan, Castlecomer/ Donaguile, Graigenamanagh/ Tinnahinch, Thomastown Ballybunion, Cahirciveen, Castleisland, Dingle, Kenmare, Killorglin Abbeyleix, Mountmellick, Mountrath, Portarlington, Portlaoise

Attention is drawn to Companies (Fees) (No. 2) Order, 1993 (SI 241/1993) which increased the fees payable to the Companies Office with effect from 26 October, 1993. The fees payable in respect of annual returns are unchanged where the annual return is filed up to 77 days after the date the return is made up to. Thereafter the fee is increased to j IR£50 (up to 31 October, 1994); IR£100 (up to 30 October, 1995); and to IR£150 thereafter. The increase is, in effect, a penalty on late filing of annual returns.

Kilkenny

Kilkenny

Kerry

Killarney, Listowel, Tralee

Laois

Compulsory Winding Up

Leitrim

Carrick-on-Shannon

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Mr. Justice Murphy has recently held that a solicitor acting for a petitioner ought not to act for the Official Liquidator without first obtaining Court approval. Company and Commercial Law Committee

Limerick

Limerick

Abbeyfeale, Killmallock, Newcastle West, Rathkeale

Longford

Longford

Granard

Louth

Drogheda

Dundalk

Ardee

Mayo

Ballina, Castlebar, Westport

Ballinrobe, Ballyhaunis, Claremorris, Swinford

Correction - Tax Amnesties

Kells, Navan, Trim Carrickmacross, Castleblaney, Clones, Monaghan

Meath

Readers are requested to note that the practice note published by the Taxation Committee at page 295 of the October, 1993 issue of the Gazette is inaccurate as regards expiration dates for the amnesty. The deadlines for declarations for the incentive amnesty has been extended to 21 December, 1993; the deadline for payment is 14 January, 1994. The incentive amnesty covers personal income tax, surtax, capital gains tax, income levy, health contributions, and employment and training levies, up to 5 ' April, 1991. The incentive amnesty j enables individuals to dispose of their i liabilities by paying 15%. The general tax amnesty , which extends to companies and other taxable entities, provides a waiver of interest and penalties on all taxes up to 5 April, 1991 j provided returns are made and amounts j outstanding paid by 14 January, 1994 j (and not on 30 November, 1993 as j incorrectly stated). | i Both amnesties contain detailed pre- conditions and an outline may be obtained from the Revenue (Continued on page 404)

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Monaghan

Ballybay

Offaly

Birr, Tullamore,

Banagher, Clara, Edenderry

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Roscommon —

Ballaghaderreen, Boyle, Castlerea, Roscommon

Sligo

Sligo

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Carrick-on Suir, Cashel, Nenagh, Templemore, Thurles, Tipperary

Tipperary

Clonmel

Cahir, Fethard, Roscrea

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Waterford

Dungarvan,

Lismore, Portlaw, Tramore

Waterford

I j Athlone,

Westmeath -

Moate, Mullingar

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Enniscorthy, New Ross Arklow, Bray, Wicklow

Gorey

Wexford

i Wexford I

i

Wicklow

! Greystones/Delgany, Rathdnim

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