Cyprus tax

Annual return HE32(I)

Every company registered in Cyprus must submit an annual return for each year. [ref. s.118 of Cap.113]
The report is usually completed by the accountants of the company and signed by the director or secretary.

download HE32 form

The HE32 comprises of six sections as follows:

1 Address

§ address of the registered office of the company

2 Situation of registers of members and debenture holders

§ address at which the register of members is kept, if other than the registered office of the company
§ address, other than the registered office of the company, at which the register of holders of debentures of the company is kept

3 Summary of share capital and debentures

§ nominal share capital class number of shares par value § share capital issued up to the date of the HE32 return class number of shares § shares issued at discount class number of shares § shares issued and paid in cash class number of shares amount paid per share issued as fully paid up for a consideration other than cash issued as partly paid up for a consideration other than cash and the extent to which each share is paid up issued at discount amount of discount which has not been written off at the date of the HE32 return called up shares amount called up on each share total amount of calls received total amount (if any) agreed to be considered as paid on fully paid up for a consideration other than cash total amount (if any) agreed to be considered as paid on partly paid up for a consideration other than cash total amount of calls unpaid total amount (if any) paid by way of commission in respect of any shares or debentures total amount (if any) allowed by way of discount in respect of any debentures since the date of the last HE32 return forfeited shares total number shares of each class forfeited total amount paid (if any) shares warrants issued to bearer total amount outstanding total amount issued and outstanding, respectively number of shares comprised in each share warrant

4 List of present members/shareholders

List of persons holding shares in the company on the 14th day after the annual general meeting (AGM) and the aggregate number of shares for each class by each member. member particulars person’s full name or company name and reg. number full name in latin characters former names ID or passport number date of birth nationality business occupation usual residential address number of shares for each class total number of shares

5 Particulars of directors and secretaries at the date of the HE32 return

position (director or secretary) person’s full name or company name and reg. number full name in latin characters former names ID or passport number date of birth nationality business occupation usual residential address The Annual Return (HE32) must be completed within 42 days of the annual general meeting (AGM), signed by either the director or secretary of the company [ref. s.120 of Cap.113] and submitted to the Registrar of Companies. be annexed with copy of the financial statements of the company, comprising of directors’ and auditor’s report and
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