Companies Act (Cap. 386), article 184

184. (1) Every company shall, after 1st January 2004, upon each anniversary of its registrat ion, make a return in the form set out in the Seventh Schedule show ing the matters therein specifi ed and made up to the date of such anniversary: Provided that - (a) where a company was, immediately before the 1st January 2004, in default with respect to the delivery of one or more annual returns, t his article shall not affect the obligation of the company to make such a return or returns or the payment of any penalty arising from such a default; (b) where a company has converted any of its shares into stock and registered the conversion as provided in article 79, the list of past and present members shown COMP ANIES [CAP. 386. 127 in Part 3 of the Seventh Schedule shall state the amount of stock held by each of the existing members instead of the amount of shares and the particulars relating to shares required by that part. (2) The annual return, duly completed, shall be signed by at least one director of the company or the company secretary and forwarded to the Registrar for r egistration within forty-two da ys after the date to which it is made up. Where the annual return is forwarded to the Registrar by electronic means it may be signed by one director or the company secr etary or by an individual speci fically authorised for such purpose by the memorandum, or by a resoluti on of the board of directors, or by an extraordinary resolution of the company. The signature of such a nnual return shall be by means of an electronic signature duly recognised by the Registrar. (3) If default is made in complying with the provisions of this article, every officer of the company who is in default shall b e liable to a penalty, and, for every day during which the defaul t continues, to a further penalty. Exemptions for certain small companies. Amended by: IV . 2003.81; L.N. 391 of 2005; L.N. 425 of 2007; IX. 2008.27; XXXI. 2015.16; XVIII.2025.26; I.2026.26.