{"id":4665,"date":"2026-02-24T08:30:26","date_gmt":"2026-02-24T08:30:26","guid":{"rendered":"https:\/\/ministry1.govmu.org\/cbrd\/?page_id=4665"},"modified":"2026-02-25T11:16:32","modified_gmt":"2026-02-25T11:16:32","slug":"statutory-obligations","status":"publish","type":"page","link":"https:\/\/companies.govmu.org\/cbrd\/statutory-obligations\/","title":{"rendered":"Statutory Obligations"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4665\" class=\"elementor elementor-4665\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-116c595 e-flex e-con-boxed e-con e-parent\" data-id=\"116c595\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a6bbd57 elementor-widget elementor-widget-heading\" data-id=\"a6bbd57\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Statutory Obligations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b564aab e-con-full e-flex e-con e-parent\" data-id=\"b564aab\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3fb22e9 elementor-widget__width-inherit e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"3fb22e9\" data-element_type=\"widget\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"66790121\" aria-label=\"Tabs. Open items with Enter or Space, close with Escape and navigate using the Arrow keys.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t<button id=\"e-n-tab-title-667901211\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-667901211\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tStatutory Obligations &amp; Timeframes\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-667901212\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-667901212\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tCompanies\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-667901213\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-667901213\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tBusinesses Under the Business Registration Act 2002\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-667901211\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-667901211\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-b4fb9e7 e-con-full e-flex e-con e-child\" data-id=\"b4fb9e7\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-16119c3 e-con-full e-flex e-con e-child\" data-id=\"16119c3\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e97cbad e-con-full e-flex e-con e-child\" data-id=\"e97cbad\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b9efd4d elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"b9efd4d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Statutory Obligations &amp; Timeframes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45499b6 elementor-widget elementor-widget-text-editor\" data-id=\"45499b6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Once your entity is incorporated or registered in Mauritius, you must comply with the ongoing obligations under the relevant legislation.<\/p><p>Failure to comply may result in penalties, removal from the register, or prosecution.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-667901212\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-667901212\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\" elementor-element elementor-element-59902cd e-con-full e-flex e-con e-child\" data-id=\"59902cd\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7d8f02d e-con-full e-flex e-con e-child\" data-id=\"7d8f02d\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fe7b6ed e-con-full e-flex e-con e-child\" data-id=\"fe7b6ed\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9709dde elementor-widget elementor-widget-heading\" data-id=\"9709dde\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Companies are requested to:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0d1cdb elementor-widget elementor-widget-n-accordion\" data-id=\"d0d1cdb\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2180\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2180\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Pay its Registration fees each year <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2180\" class=\"elementor-element elementor-element-c36ae88 e-con-full e-flex e-con e-child\" data-id=\"c36ae88\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-879269f elementor-widget elementor-widget-text-editor\" data-id=\"879269f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Registration fees is payable each year from 03 January to 20 January.<\/li><\/ul><ul><li>With a turnover not exceeding 30 Million rupees:<\/li><\/ul><ul><li style=\"list-style-type: none;\"><ul><li>Fees : Rs 500<\/li><li>Penalty after due date: Rs 250<\/li><\/ul><\/li><\/ul><ul><li>With a turnover exceeding 30 Million rupees:<ul><li>Fees: Rs 2500<\/li><li>Penalty after due date: Rs 1250<\/li><\/ul><\/li><\/ul><ul><li>Dormant Company:<ul><li>Fees: Rs 2500<\/li><li>Penalty after due date: Rs 1250<\/li><\/ul><\/li><\/ul><ul><li>For a Private Company with a turnover that exceeds Rs 100 M:<ul><li>Fees: Rs 18000<\/li><li>Penalty after due date: Rs 9000<\/li><\/ul><\/li><\/ul><ul><li>For a Public Company:<ul><li>Fees: Rs 27000<\/li><li>Penalty after due date: Rs 13500<\/li><\/ul><\/li><\/ul><ul><li>For a Foreign Company:<ul><li>Fees: Rs 27000<\/li><li>Penalty after due date: Rs 13500<\/li><\/ul><\/li><\/ul><p><em>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/em><\/p><p><em>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <a style=\"color: blue;\" href=\"\/cbrd\/fees-payable-to-roc\/\"><strong>See more&#8230;<\/strong><\/a><\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5add89c elementor-widget elementor-widget-n-accordion\" data-id=\"5add89c\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9520\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9520\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Have a Balance Sheet Date <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9520\" class=\"elementor-element elementor-element-24173a2 e-con-full e-flex e-con e-child\" data-id=\"24173a2\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-09ab228 elementor-widget elementor-widget-text-editor\" data-id=\"09ab228\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Have a balance sheet date (financial year end) which starts as from the date of its incorporation (the first financial year should not exceed a period of 18 months).<\/strong><\/p><p>Financial Summary\/Financial Statement should be submitted every year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5a86e1 elementor-widget elementor-widget-n-accordion\" data-id=\"b5a86e1\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1900\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1900\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Hold an Annual Meeting once every year <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1900\" class=\"elementor-element elementor-element-4335683 e-con-full e-flex e-con e-child\" data-id=\"4335683\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-250bb53 elementor-widget elementor-widget-text-editor\" data-id=\"250bb53\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The CBRD office should be notified of Annual Meeting date of shareholders for the first calendar year after incorporation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3748ce elementor-widget elementor-widget-n-accordion\" data-id=\"a3748ce\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1710\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1710\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> File its Annual Return and Financial Summary\/Financial Statement <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1710\" class=\"elementor-element elementor-element-a70dc71 e-con-full e-flex e-con e-child\" data-id=\"a70dc71\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a07b234 elementor-widget elementor-widget-text-editor\" data-id=\"a07b234\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>In case turnover exceeds Rs 100 M \u2013 An Annual Return (<a style=\"color: blue;\" href=\"\/cbrd\/wp-content\/uploads\/2025\/12\/F24AR_new.zip\"><strong>F24<\/strong>)<\/a> with Financial Summary should be submitted.<\/li><li>In Case the company has a turnover less than Rs 100 M, no Annual Return need to be filed. However, the company needs to file its Financial Summary.<\/li><li>If there are no changes in company structure, a No Change Return <a style=\"color: blue;\" href=\"\/cbrd\/wp-content\/uploads\/2025\/08\/F26-2.pdf\">(<strong>F26<\/strong>)<\/a> with Financial Summary should be submitted.<\/li><li>Regardless of turnover, if there is any change in its shareholding or in the composition of board of director or any other particulars in relation thereto, an Annual Return and Financial Summary need to be filed.<\/li><\/ul><p><strong>\u00a0 \u00a0 \u00a0 <\/strong><\/p><p><strong>\u00a0 \u00a0 \u00a0Timeframe:<\/strong><\/p><ul><li>The Annual Return must be filed <strong>once every year<\/strong>.<\/li><li>The Board shall ensure that financial statements are prepared within 6 months after the balance sheet date.<\/li><li>The annual return shall be completed and filed with the Registrar <strong>within 28 days <\/strong>of the date of the annual meeting of the company.<\/li><\/ul><p><strong>\u00a0 \u00a0 \u00a0<\/strong><\/p><p><strong>\u00a0 \u00a0 \u00a0Failure to file:<\/strong><\/p><ul><li>Company and every director commit an offence.<\/li><li>Company may be removed from the register under <strong>Section 309<\/strong>.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6802c8 elementor-widget elementor-widget-n-accordion\" data-id=\"e6802c8\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2410\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2410\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Registered Office <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2410\" class=\"elementor-element elementor-element-b41f5e7 e-con-full e-flex e-con e-child\" data-id=\"b41f5e7\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e781a9 elementor-widget elementor-widget-text-editor\" data-id=\"1e781a9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0\u00a0\u00a0 Every company must:<\/p><ul><li>Maintain a registered office in Mauritius at all times.<\/li><li>Notify the Registrar of any change.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6dbc2b elementor-widget elementor-widget-n-accordion\" data-id=\"e6dbc2b\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2420\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2420\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Notice of Change of Directors\/Secretary <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2420\" class=\"elementor-element elementor-element-019a7b3 e-con-full e-flex e-con e-child\" data-id=\"019a7b3\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-415507a elementor-widget elementor-widget-text-editor\" data-id=\"415507a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The company must notify the Registrar of:<\/p><ul><li>Appointment<\/li><li>Resignation<\/li><li>Removal<\/li><\/ul><p><strong>\u00a0 <\/strong><\/p><p><strong>\u00a0 \u00a0 \u00a0 \u00a0Timeframe:<\/strong><\/p><ul><li>Within <strong>28 days of the change<\/strong>.<\/li><\/ul><p><strong>\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6f6855 elementor-widget elementor-widget-n-accordion\" data-id=\"f6f6855\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2580\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2580\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Beneficial Ownership Disclosure <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2580\" class=\"elementor-element elementor-element-74b20d6 e-con-full e-flex e-con e-child\" data-id=\"74b20d6\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38bb5a7 elementor-widget elementor-widget-text-editor\" data-id=\"38bb5a7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Companies must:<\/p><ul><li>Identify and declare Beneficial Owners.<\/li><li>Update the register upon any change.<\/li><\/ul><p><strong>\u00a0 \u00a0 \u00a0 <\/strong><\/p><p><strong>\u00a0 \u00a0 \u00a0Timeframe:<\/strong><\/p><ul><li>Shall be filed with the Registrar within 14 days from the date by which any entry or alteration is made in the share register.<\/li><\/ul><p><strong>\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-667901213\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-667901213\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" class=\" elementor-element elementor-element-f8bb5a1 e-con-full e-flex e-con e-child\" data-id=\"f8bb5a1\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b255890 e-con-full e-flex e-con e-child\" data-id=\"b255890\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0a96286 e-con-full e-flex e-con e-child\" data-id=\"0a96286\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c30fa4d elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"c30fa4d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Businesses Under the Business Registration Act 2002<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f498647 e-con-full e-flex e-con e-child\" data-id=\"f498647\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1248b04 elementor-widget elementor-widget-text-editor\" data-id=\"1248b04\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Every person registered under the Business Registration Act 2002 shall, in respect of every transaction he makes, use and indicate on any document, whether electronically or otherwise \u2013<\/p><ul><li>his business registration number; and<\/li><li>where the person with whom the transaction is made is registered under this Act, the business registration number of that person.<\/li><\/ul><p>A copy of the business registration card in force shall be displayed in a conspicuous place at the principal place of business of the person and at every other place where the person carries on business.<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08cc849 elementor-widget elementor-widget-spacer\" data-id=\"08cc849\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Statutory Obligations &amp; Timeframes Companies Businesses Under the Business Registration Act 2002 Statutory Obligations &amp; Timeframes Once your entity is incorporated or registered in Mauritius, you must comply with the ongoing obligations under the relevant legislation. Failure to comply may result in penalties, removal from the register, or prosecution. Companies are requested to: Pay its [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"wf_page_folders":[4,3],"class_list":["post-4665","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/companies.govmu.org\/cbrd\/wp-json\/wp\/v2\/pages\/4665","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/companies.govmu.org\/cbrd\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/companies.govmu.org\/cbrd\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/companies.govmu.org\/cbrd\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/companies.govmu.org\/cbrd\/wp-json\/wp\/v2\/comments?post=4665"}],"version-history":[{"count":46,"href":"https:\/\/companies.govmu.org\/cbrd\/wp-json\/wp\/v2\/pages\/4665\/revisions"}],"predecessor-version":[{"id":4896,"href":"https:\/\/companies.govmu.org\/cbrd\/wp-json\/wp\/v2\/pages\/4665\/revisions\/4896"}],"wp:attachment":[{"href":"https:\/\/companies.govmu.org\/cbrd\/wp-json\/wp\/v2\/media?parent=4665"}],"wp:term":[{"taxonomy":"wf_page_folders","embeddable":true,"href":"https:\/\/companies.govmu.org\/cbrd\/wp-json\/wp\/v2\/wf_page_folders?post=4665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}