Duty D12-86N, published by Department for Promotion of Industry and Internal Trade, Ministry of Commerce and Industry [D12-86N]
As at 6 September 2026. In force from 4 July 2025.
Addressee: Every firm.
Required: Maintain records and registers of the business of a firm; preserve for five years; furnish the annual return in Form B.
Period: fifteen days from the end of every financial year.
Form: Form B.
Source: Section 7, Bills of Lading Act, 2025 [S2C-E9Q].
Penalty provision: Section 38, Bills of Lading Act, 2025 [S2C-F8H].
Published by: Department for Promotion of Industry and Internal Trade, Ministry of Commerce and Industry.
In force: from 4 July 2025.