Company Statement of Particulars
Section 882 Taxes Consolidation Act 1997
Statement of Particulars to be supplied by new companies
Section 882 of the Taxes Consolidation Act requires that every company which is incorporated or commences a trading activity in the State must, within 30 days of commencing trading, deliver a Statement of Particulars.
Additionally, Section 882 also requires a Statement of Particulars within 30 days, of:
- the date on which there is a material change in information previously delivered by the company under Section 882, or
- the giving of a notice to the company by an inspector requiring such a Statement.
If a company fails to submit the Statement of Particulars, the Revenue Commissioners may give notice to the Registrar of Companies stating that the company has failed to submit a statement. The Registrar may commence the strike-off process under Section 726 of the Companies Act 2014. Additionally, the company and the secretary shall each be liable to a separate penalty under Section 1073 of the Taxes Consolidation Act 1997.
If the company has not traded and does not intend to trade, you should contact the Companies Registration Office and request to be struck-off the register.
If the company has commenced trading and you wish to register for Corporation Tax, PAYE/PRSI (as an employer) and/or VAT, your agent may do this on your behalf using Revenue’s eRegistration facility; which is accessible through the Revenue Online Service (ROS). Alternatively, you may complete a Form TR2 and return it to your Revenue Office.
If you have received a notice from an inspector requiring you to complete the Statement of Particulars enquiry form, please click on the link below. You will need your CRO number and the Security Access Number provided on the enquiry letter to access this form.