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Corporate and Business Registration Department

A Department of the Ministry of Finance, Economic Planning and Development

Companies Act

​​​​​​​PRACTICE DIRECTION UNDER THE COMPANIES ACT 2001

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​Year 
 ​Title
 GN. No​
​
​​
​​2023​
​Practice Direction (No. 1 of 2023) pursuant to  Section 12​(8) of the Companies Act 2001​
           General Notice No. 1351 of 2023​​
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​​2022
 ​Practice Direction (No. 1 of 2022) pursuant to Section 12(8) of the Companies Act 2001- Holding of annual general meeting

Practice Direction (No. 2 of 2022) pursuant to Section 12(8) of the Companies Act 2001 - Sending of Annual Report and Financial Statements
              General Notice No. 1460 of 2022


​​            General Notice No. 1838 of 2022

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​​
2021
 Practice Direction (No. 1 of 2021) pursuant to Section 12(8) of Companies Act 2001 - Methods of holding meetings and extension of deadline during the covid-19 period and post covid-19 period


​Practice Direction (NO. 2 of 2021) pursuant to Section 12(8) of the Companies Act 2001 - Upgrade in the IFRS Taxonomy

Practice Direction (No. 3 of 2021) pursuant to Section 12(8) of the Companies Act 2001- Methods of holding meetings due to sanitary conditions
 ​            General Notice No. 1366 of 2021​



           
           General Notice No. 1621 of 2021


           General Notice No. 1814 of 2021

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 ​
​
​​2020

 ​Practice Direction (No. 6 of 2020) pursuant to Section 12(8) of Companies Act 2001 - Temporary Measures during COVID-19 period – Section 20 A -​ (Repealed)

​Practice Direction (No. 5 of 2020) pursuant to Section 20A of Companies Act 2001 - Sending of Annual Report - (Repealed GN 1364 of 2020)

​Practice Direction (No. 4 of 2020) pursuant to Section 20A of Companies Act 2001- Methods of holding meetings and extension of deadline during the covid-19 period and post Covid 19 period - (Repealed GN 1364 of 2020)

Practice Direction (No. 3 of 2020) pursuant to Section 12(8) and Section 91(8) of Companies Act 2001 - Disclosure of Beneficial Owner or Ultimate Beneficial Owner to the Registrar of Companies

​Practice Direction (No. 2 of 2020) pursuant to Section 12(8) of Companies Act 2001 - XBRL Conversion Services by Audit Firms


Practice Direction (No. 1 of 2020) pursuant to Section 12(8) of Companies Act 2001, Section 41A(4) of Limited Liability Partnership Act 2016, Section 2 of Limited Partnership Act 2011 and Section 36(6) of Foundation Act 2015 - Disclosure of Beneficial Ownership information  to the Registrar - (Practice Direction No. 1 of 2020 is revoked and is superseded by Practice Direction No. 3 of 2020)
           General Notice No. 1364 of 2020​



         General Notice No. 696 of 2020



        General Notice No. 695 of 2020




        General Notice No. 542 of 2020



      General Notice No. 17 of 2020



      General Notice No. 16 of 2020
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​​
​​2019​​
​Practice Direction (No. 1 of 2019) pursuant to Section 12(8) of Companies Act 2001 - Sending of Annual Report 
​       General Notice No. 1568 of 2019
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​​
​​2018

​Practice Direction No. 01 of 2018 pursuant to Section 12(8) of Companies Act 2001 - Filing of Financial Statements in XBRL ​
      ​General Notice No. 1248 of 2018
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​​
​​​2017
​​Practice Direction No. 3 of 2017 pursuant to Section 12(8) of Companies Act 2001 - Filing of Financial Statements in XBRL 

Practice Direction No. 2 of 2017 pursuant to Section 12(8) of Companies Act 2001 - Power of the Registrar to dispense with the word “Limited" or “Limitée" in a limited liability company


​Practice Direction (No. 1 of 2017) pursuant to Section 12(8) of the Companies Act 2001 - Vesting of property of company removed from register
​       General Notice No. 854 of 2017


        General Notice No. 850 of 2017




        General Notice No. 828 of 2017
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​​
​​​​2016
​Practice Direction No. 1 of 2016 pursuant to Section 12(8) of the Companies Act 2001 - Name of Company
​      General Notice No. 1544 of 2016
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​​
​2014
​Practice Direction (No. 2 of 2014) pursuant to Section 12(8) of the Companies Act 2001 - Sending of Annual Report 

Practice Direction (No. 1 of 2014) pursuant to Section 12(8) of the Companies Act 2001 - Approval of company names 
             General Notice No. 1447 of 2014​           

     General Notice No. 161 of 2014
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​​
​​2010
​Practice Direction (No. 1 of 2010) pursuant to Section 12(8) of Companies Act 2001 - Sending of Annual Report 
​        General Notice No. 1758 of 2010
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​​
​​2009
​​Practice Direction (No. 1 of 2009) pursuant to Section 12(8) of Companies Act 2001 - Sending of Annual Report - (Repealed and superseded by Practice Direction No. 2 of 2014)
​          General Notice No. 2312 of 2009
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