Dear client,<\/p>\n
With this e-mail we wish to remind you of two obligations for which the date of September 1, 2019 is important<\/p>\n
1. Filing of the shareholders register<\/p>\n
The board of your company is required to keep an up-to-date register with details concerning the company\u2019s shareholders. The board is obliged to file a copy of this register with the Chamber of Commerce within eight months after the financial year has ended, including all changes to the register during the previous year. This deadline cannot be extended. Consequently, for most companies \u2013 i.e., companies whose financial year is the same as the calendar year \u2013 a copy of the shareholders register must be filed no later than September 1, 2019.<\/p>\n
2. Preparation, approval, and filing of the financial statements<\/p>\n
Your company\u2019s financial statements must be prepared and then presented to the annual general meeting of shareholders (\u2018AGM\u2019) for approval within eight months after the financial year has ended. Consequently, in most instances the financial statements for the year 2018 must be drawn up and presented to the AGM for approval no later than September 1, 2019.<\/p>\n
A copy of your company\u2019s financial statements must be filed with the Chamber of Commerce within eight calendar days after they have been approved by the AGM.<\/p>\n
If your company\u2019s financial statements for the year 2018 have not yet been prepared and presented to the AGM for approval, the AGM may decide that special circumstances exist that justify extending this deadline by no more than six months. This generally results in an extended deadline of March 1, 2020. The Chamber of Commerce assumes that a copy of the minutes evidencing the resolution to extend the deadline must be filed with the Chamber of Commerce also.<\/p>\n
Assistance in complying with these obligations<\/p>\n
It is of the utmost importance that you comply with the obligations described above. Failure to file a copy of your shareholders register and\/or your financial statements on time constitutes a criminal offense and may result in a fine of up to AWG 5,000 per offense. Moreover, the Chamber of Commerce may (eventually) also use this non-compliance as grounds to request the dissolution of the company. In past years the Chamber of Commerce exercised restraint in verifying compliance with the filing obligations and imposing sanctions; however, it will not continue to do so.<\/p>\n
Please let us know if you would like ATLAS to assist you with this filing obligation.<\/p>\n
Regards,<\/p>\n
Estimado cliente,<\/p>\n
Con este correo electr\u00f3nico les recordamos dos obligaciones importantes para la fecha del 1 de septiembre de 2019.<\/p>\n
1. Presentaci\u00f3n del registro de accionistas<\/p>\n
El directorio de su empresa est\u00e1 obligado a mantener un registro actualizado con los detalles de los accionistas de la empresa. El directorio est\u00e1 obligado a presentar una copia de este registro a la C\u00e1mara de Comercio dentro de los siguientes ocho meses a la finalizaci\u00f3n del a\u00f1o financiero, incluidas todas las modificaciones del registro del a\u00f1o anterior. Este plazo no puede prorrogarse. En consecuencia, para la mayor\u00eda de las empresas, es decir, las empresas cuyo a\u00f1o fiscal es el mismo que el a\u00f1o calendario – una copia del registro de accionistas debe ser presentado a m\u00e1s tardar que el 1 de septiembre de 2019.<\/p>\n
2. Preparaci\u00f3n, aprobaci\u00f3n y presentaci\u00f3n de los estados financieros<\/p>\n
Los estados financieros de su empresa deben ser preparados y luego presentados a la junta general anual de los accionistas (\u201cAGM\u201d) para su aprobaci\u00f3n dentro de los ocho meses siguientes a la finalizaci\u00f3n del a\u00f1o financiero. Por consiguiente, en la mayor\u00eda de los casos los estados financieros para el a\u00f1o 2018 deben ser elaborados y presentados a la AGM para su aprobaci\u00f3n a m\u00e1s tardar el 1 de septiembre de 2019.<\/p>\n
Una copia de los estados financieros de su compa\u00f1\u00eda debe ser archivada con la C\u00e1mara de Comercio dentro de ocho d\u00edas calendario despu\u00e9s de haber sido aprobados por la Junta General.<\/p>\n
Si los estados financieros de su empresa para el a\u00f1o 2018 a\u00fan no han sido preparados y presentados al AGM para su aprobaci\u00f3n, la AGM podr\u00e1 decidir que existen circunstancias especiales que justifiquen extender este plazo por no m\u00e1s de seis meses. Esto generalmente se traduce en un plazo extendido del 1 de marzo de 2020. La C\u00e1mara Comercio sostiene que una copia del acta que acredite la resoluci\u00f3n para prorrogar el plazo debe ser archivado tambi\u00e9n en la C\u00e1mara de Comercio.<\/p>\n
Asistencia para el cumplimiento de estas obligaciones<\/p>\n
Es de suma importancia que se cumplan con las obligaciones descritas anteriormente. No presentar una copia de sus accionistas y \/ o sus estados financieros a tiempo constituye un delito penal y puede resultar en una multa de hasta AWG 5,000 por ofensa. Adem\u00e1s, la C\u00e1mara de Comercio puede (eventualmente) tambi\u00e9n utilizar este incumplimiento como motivo para solicitar la disoluci\u00f3n de la empresa. En a\u00f1os anteriores la C\u00e1mara de Comercio ejerci\u00f3 moderaci\u00f3n al verificar el cumplimiento de las obligaciones de imponer sanciones; sin embargo, no continuar\u00e1 haci\u00e9ndolo.<\/p>\n
Por favor, h\u00e1ganos saber si desea que ATLAS le asista con la presentaci\u00f3n de esta obligaci\u00f3n.<\/p>\n
Saludos,<\/p>\n","protected":false},"excerpt":{"rendered":"
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