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 became 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.
If the annual return became due 1 May 2011 or thereafter, the fee structure under the Companies Act, 2008 must be used. If it became due before 1 May 2011 the Companies Act, 1973 fee structure must be used.
Companies Act, 1973 fee table:
| Annual Turnover | Private and Incorporated Companies | Public Companies | External Companies |
| Less than R10 million | R450 | R4000 | R4000 |
| More than R10 million but less than R50 million | R2500 | R4000 | R4000 |
| R50 million or more | R4000 | R4000 | R4000 |
| Penalty fee for each late lodgment | R150 | R150 | R150 |
| Re-instatement Application (Form CoR40.5) | R200 |
Companies Act, 2008 fee table:
| Annual Turnover | Filing within 30 business days after anniversary date | Filing more than 30 business days after anniversary date |
| Less than R1 million | R100 | R150 |
| R1 million but less than R10 million | R450 | R600 |
| R10 million but less than R25 million | R2000 | R2500 |
| R25 million or more | R3000 | R4000 |
| Re-instatement Application (Form CoR40.5) | R200 |
Close Corporations Act, 1984 fee table:
| Annual Turnover | Filing within 2 months from beginning of anniversary month | Penalty for each late lodgment |
| Between 0 to R50 million | R100 | R150 |
| R50 million and above | R4000 | R150 |
| Re-instatement Application | R200 |
The fees payable for annual returns can also be determined by consulting the CIPC Annual Return website annualreturns.cipc.co.za / AR Calculator. For assistance on how to conduct a fee calculation refer to the published step by step guide annualreturns.cipc.co.za / how to guide.
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