The Companies Registration Office has a new process for annual returns where retrieving the PPSN of a Director may be difficult in order to proceed with the submission of the Form B1.

A practical example of the new process is as follows;

The company is strike-offlisted and the Directors listed on the outstanding years e.g.: 2021 AR have left or passed and it is not possible after attempts or refusal from the Director to get the PPSN now to file.

As the PPSN or IPN is required for the Annual Return the CRO has brought in the Form VIFa process alongside the Form B10 to allow for such circumstances and in order to retrieve an IPN to file.

What is included in Form VIFa?

Similar to the Form VIF, the Form VIFa consists of three Parts, Part A being the required details and Part B or Part C used to make the declaration under Part A.

Part A requires the;

• the name and residential address of the Director or Secretary making the submission,
• confirmation of the company in question,
• the name of the former Director followed by the dates for;
• the resignation of their position as director or when they ceased carrying on the duties of director,
• when the Form B10 was delivered to the Companies Registration Office to record the resignation,
• the annual return due date on at which time the aforementioned former director was a director of the company.
• how the company cannot provide a Public Personal Service Number (“PPSN”) for the former director and a signed declaration.

Following submission of the Form VIFa the CRO will supply an IPN for filing of the annual return.

As noted above a Form B10 is required.

Part B is a Statutory Declaration where the declaration is being made in the State by;

• Notary public,
• Peace commissioner,
• Commissioner for oaths,
• Person authorised to take and receive statutory declarations

Part C is a Declaration being made outside the State and must be signed by a Notary Public

The Form VIFa can be requested from the CRO at the dedicated PPSN email address - [email protected]

If the above example relates to any company you may be filing for, we encourage you to organise the Form VIFa ASAP to avoid late filing of the annual return.

How can we help?

If you require assistance or advice in relation to any of the above matters, please contact our team on 053 91 000 00 or email [email protected]

Please note this information is accurate as of the time of publication.