National Companies Unit (NCU)
Company restorations
The Companies Act 2014 details the process of how a previously struck off company can be restored to the CRO Register of Companies. (Sections 738, 739 and 740 refer).
All applications must be made in writing to the relevant notice parties.
The notice parties to the petition are:
- the Companies Registration Office
- the Chief State Solicitors Office
- the Minister for Finance
- State Property Section
- and
- the Revenue Commissioners.
In the case of Revenue, true copy petitions must be served on both the Revenue Solicitor and the National Companies Unit.
All outstanding tax returns for the pre-dissolution and dissolution periods must be filed before Revenue can issue a letter of no objection. You must also submit the accounts and computations for these returns. The service of the motion, petition and affidavit documents must also be completed.
All outstanding tax returns for the pre-dissolution and dissolution periods must be filed before Revenue can issue a letter of no objection. You must also submit the accounts and computations for these returns. The service of the motion, petition and affidavit documents must also be completed.
The affidavit of the petitioner must contain averments that:
- the outstanding returns have been made and are in order
- and
- the petitioner undertakes on his or her own behalf and on behalf of the company to pay all outstanding taxes. This must be done within one month of the granting of the restoration order.
The company remains unrestored until the order is delivered (to the Registrar of Companies) within three months from the date the order is granted by the court.
Once restored, the company should apply to Revenue to have all relevant tax heads reactivated so that all required tax returns can be filed.
Revenue solicitor's legal costs are €530.
Next: Application for statement under section 140 of the Companies Act 2014