CIPC annual returns: the filing window, the fee tiers, and what happens if you miss it

What an annual return actually is

An annual return is not a financial statement and it carries no information about your profit or turnover for tax purposes — it's a confirmation filing. All companies (including external companies) and close corporations must file one every year to confirm to CIPC that the entity is still trading or intends to trade. It can only be filed electronically, via the CIPC website — there's no paper option.

It's easy to confuse this with SARS's ITR14 company tax return, but they're separate obligations to separate regulators, on separate timelines. We cover the ITR14 deadline in our compliance calendar.

The filing window — and why it differs by entity type

This is where most business owners get caught out, because the rule is different depending on what you registered.

• Companies (Pty Ltd, Inc, NPC, external companies) must file within 30 business days after the anniversary date of incorporation — not the calendar year-end, the actual date your company was registered.
• Close corporations (CCs) work differently: they must file within the anniversary month of incorporation up until the month thereafter — a two-month window, rather than a 30-business-day count.

If you don't know your company's exact anniversary date, that's the first thing to check — it's on your original CIPC registration certificate.

What it costs — the full fee tables

CIPC's current fee scale is based on annual turnover, and the fee roughly doubles if you file late.

A small business filing on time pays R100. The same business filing late pays R150 — not a huge jump on its own, but the real cost isn't the fee. It's what happens if the pattern continues.

Two successive years, and the road to deregistration

CIPC may refer a company or close corporation for deregistration due to non-compliance if annual returns are outstanding for two successive years. The process has stages, and understanding them matters because each stage gives you a different way back:

1. Pending deregistration. CIPC mails a notification to your registered postal address. At this stage, your company still legally exists. If you file all outstanding annual returns while in this status, the process is cancelled and you carry on as normal.
2. Final deregistration. Once finalised, the legal effect is serious: the juristic personality is withdrawn, and the company or close corporation ceases to exist. Contracts, bank accounts, and legal standing built around that entity are now sitting under a company that, in law, no longer exists.

There's also a sharper edge to this since 2025. Practice Note 1 of 2025 links beneficial ownership compliance directly to this process: entities that were already in deregistration-process status and had not complied with both their beneficial ownership declarations and their annual return filings by 31 January 2025 were finally deregistered without further notice. We explain what beneficial ownership filing involves in our dedicated article — it's now a precondition for annual returns, not a side issue.

Re-instatement: CoR40.5 and the R200 fee

If your company has been finally deregistered, it isn't necessarily the end of the road — but re-instatement has conditions. A finally deregistered company or close corporation (or any third party acting on its behalf) may apply for re-instatement using Form CoR40.5, for a fee of R200. CIPC will only process a re-instatement application on specific grounds:

• the entity was in business at the time of deregistration, with proof;
• immovable property is registered in its name; or
• a creditor can show they would be unfairly prejudiced without re-instatement.

Once CIPC processes the application, the status changes to “re-instatement process,” and legal personality is restored at that point — but all outstanding annual returns must still be filed before the status changes to “in business.”

Worth knowing: sometimes re-instatement isn't the most sensible route. Incorporating a brand-new company costs R175, and if the old deregistered entity's name is still available, you can reserve it again via CoR 9.1. Which option makes sense depends on what's tied to the old entity — contracts, property, tax history — and that's a conversation worth having before you file anything.

Don't forget the financial statements filing

Annual returns don't stand alone. On the same day you submit your annual return, companies must also file one of: audited financial statements, independently reviewed financial statements, or an annual financial (accountability) supplement. The accountability supplement — Form CoR30.2 — is prescribed under Regulations 28, 29 and 30(4) of the Companies Act 71 of 2008. Exactly which pathway your company needs depends on factors CIPC hasn't published in full detail, so if you're unsure which document applies to you, it's worth confirming directly rather than guessing.

Key takeaways

• Companies file within 30 business days of their incorporation anniversary; close corporations file within a two-month window from their anniversary month.
• Fees run from R100 to R4,000 depending on turnover and whether you file on time.
• Two successive years of outstanding annual returns can trigger deregistration, which withdraws the company's legal existence.
• Since Practice Note 1 of 2025, unresolved beneficial ownership non-compliance can lead to final deregistration without further notice.
• Re-instatement via CoR40.5 costs R200 but only proceeds on specific qualifying grounds.

Frequently asked questions

Sources

• CIPC Annual Returns Info Guide
• Practice Note 1 of 2025, gov.za
• CIPC Notice — Filing of Financial Accountability Supplements