Co-operative Fees

SCHEDULE 1 - FEES


The prescribed fees to be paid in respect of the filing, verification or copying of a document in terms of the Act, or in respect of any registration and other services rendered by the registrar, are stipulated below.  The fees are payable by the co-operative concern to CIPC.  Fees must be paid in cash at application.

NATURE OF GOODS OR SERVICES  TARIFF 
1. Application to register a co-operative [Section 6(1)]   R 125.00 per application

2. Registration of special resolution for amendment of  constitution

  R 17.50 per section with a maximum of R125.00

3. Inspection of a document received and kept by the registrar under the Act

  R 22.50 per co-operative

4. Obtaining a copy of or extract from a document –

    When it follows inspection

    When otherwise requested

  R 1.50 per page photocopied

  R 22.50 per co-operative plus R 1.50 per page photocopied

  R 22.50 per co-operative plus disk

5. Application to convert a company into a co-operative [Section 66(1)]

  R 125.00 per application

6. Application for the amalgamation of two or more co-operatives [Section 57(4)]

  R 125.00 per application

7. Division of co-operative:

  • the registration fees for registration of the new co-operatives; the fee for registering the special resolution

  R 125.00 per co-operative

  R 17.50 per section with a maximum of R 125.00

8. Conversion of co-operative from one type to another: the fee for registering the special resolution

  R 17.50 per section with a maximum of R 125.00

9. Application by co-operative to transfer its assets, rights, liabilities and obligations to any other co-operative and registration of special resolution

  R 125.00 per application and the fee for registering the special   resolution - R 17.50 per section with a maximum of R 125.00

7. Additional fee for late lodgement of documents required  to be lodged within a specified period [Section 95 (1) (b)]

  R 52.50 per document
8. Checking of documents and drafts of documents   R 52.50 per document

9. Application for the reservation of a name, translated form or shortened form of name

  R 75.00 per application if applied for manually and R 50.00 if applied for electronically through the CIPC system

10. Annual fees payable by co-operatives – Category A1 and A2 Primary Co-operative    

  R 50.00 and R 100.00 if submitted more than 30 days after due date

Category B Primary Co-operative

  R 450.00 and R 600.00 if submitted more than 30 days after due date

Category C Primary Co-operative

   R 3 000.00 and R 4 000.00 if submitted more than 30 days after due      date
 Secondary Co-operative, Tertiary Co-operative and National Apex Co-operative with an annual or projected annual revenue of less than R25 Million    R 450.00 and R 600.00 if submitted more than 30 days after the due      date
 Secondary Co-operative, Tertiary Co-operative and National Apex Co-operative with annual or projected annual revenue of R25 Million or more.    R 3 000.00 and R 4 000.00 if submitted more than 30 days after due      date

 

 

 


Remuneration of liquidators

Remuneration of liquidators

   ITEM TAXED   SCALE OF TAXATION
 1 

The gross proceeds of movable property (other than shares and similar securities) sold, and the gross amount collected under promissory notes or book debts or as rent interest, contributions or other income

 

10%
2

The gross proceeds of immovable property, shares and similar securities sold, mortgage bonds recovered, and the balance recovered in respect of immovable property sold prior to liquidation

 

3%
3

 

The –

(a)  money found in the estate;

(b)  gross proceeds of cheques and postal orders payable to the co-operative and found in the estate; and

gross proceeds of amounts standing to the credit standing to the credit of the co-operative in current, savings and other accounts and fixed deposits and other deposits at banking and financial institutions.

 

 1%
 4 

 

Sales by the liquidator in carrying on the business of the co-operative, or any part thereof, in terms of regulation 19.

 

 6%

 5

 

The amount distributed in terms of a composition, excluding any amount on which remuneration is payable under any other item of this tariff

 

 2%

6

 

 The value at which movable property in respect of which a creditor has a preferred right, has been taken over by such creditor

 

 5%
     
     

Co-operatives Forms

Type of Form (New form code) Type of Form (Old form code) Description  Prices
CO-OP1 CR1 Application for registration of primary, secondary, tertiary or national apex co-operative                  R125.00                          
CO-OP2 CR2 Returns relating to directors  
CO-OP3 CR3 Notice of addresses and contact particulars of co-operative and changes thereof  
CO-OP4

CR4

Notice of appointment of auditor/reviewer and consent to act as or resignation by and removal of auditor/independent reviewer  
 CoR9.1 (Online) CR5 Application for reservation of name             R50.00
CO-OP 6.1 CR6 Special resolution: Amendment to Constitution  
CO-OP 6.2 CR6 Special resolution: Amalgamation  
CO-OP 6.3 CR6 Special resolution: Division  
CO-OP 6.4 CR6 Special resolution : Conversion to another juristic person  
CO-OP 6.5 CR6 Special resolution : Transfer  
CO-OP 6.6 CR6 Special resolution : Judicial Management  
CO-OP7 CR7 Annual submissions to registrar of financial statements and statements  
CO-OP8 CR8 Annual submissions to registrar (section 26a) (annual return)  
Co-OP9 CR6 Notice of change of financial year of co-operative  
CO-OP10 CR9 Special resolution for voluntary winding up  
CO-OP11 CR10 Certificate of registration of co-operative  
CO-OP12 CR11 Certificate of change of name  
CO-OP13 CR12 Certificate of change of name upon directive of registrar  
CO-OP14 CR13 Application for inspection of documents  
CO-OP 15.1   Annual return category A1 Primary Co-operative  
CO-OP 15.2   Annual return category A2 Primary Co-operative  

 

Model Constitutions

When registering a co-operative, two copies of the model constitution need to be handed in together with the application form CR1.

The model constitution must be signed by all members and accompany the registration forms.