In the wake of the current pandemic the Registrar General’s Department has extended the deadline for the filing of Annual Returns of companies that were due on the 30th of April, 2020 to the 30th of June 2020 for all companies whose Financial Year ended by 31st December 2019. For companies whose Financial Year ended any time before 30th June 2020, they are expected to file their Annual Returns by 31st December, 2020. Companies to whom this extension applies include Companies Limited by Shares, External Companies, Companies Limited by Guarantee and Renewal of Partnerships. Failure to file within the extended period would result in the payment of a flat penalty rate of GHC 450.